Form 8-K Combined Professional Services, Inc.
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
FORM 8-K
Amendment No. 1
CURENT REPORT
Pursuant to Section 13 OR 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest reported): March 18, 2002
COMBINED PROFESSIONAL SERVICES, INC.
(Exact name of registrant as specified in its chapter)
Nevada 000-25675 88-0346441
(State or other jurisdiction Commission (IRS Employer
of incorporation) (File Number) Identification No.)
2700 North 29 Avenue, Suite 305, Hollywood, FL 33020
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (954) 927-5563
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(Former name or former address, if changed since last report)
ITEM 4. Changes in Registrant's Certifying Accountant
(a) Previous Independent Accountants.
(i) On March 18, 2002 the Registrant dismissed Kurt D. Saliger, C.P.A.,
which served as the Registrants' principal independent accountants.
(ii) Registrants' audit committee participated in and approved the decision
to change principal independent accountants.
(iii) For the audits for the years ended December 31, 2000 and 1999 (the two
most recent audits), the former auditor Kurt D. Saliger, CPA issued
qualified opinions due to going concern.
(iv) In connection with his audit for the two most recent fiscal periods and
through March 18, 2002, there were no disagreements with Kurt D.
Saliger, C.P.A. on any matter of accounting principles or practices,
financial statement disclosures, or auditing scope or procedure, which
disagreements, if not resolved to the satisfaction of Kurt D. Saliger,
C.P.A., would have caused Kurt D. Saliger, C.P.A. to make reference
thereto in connection with its report on the financial statements.
(v) The Registrant has provided (mailed to his last known address) Kurt D.
Saliger, C.P.A. with a copy of report on Form 8-K on the day this
report was filed with the Securities & Exchange Commission. The
Registrant has requested that Kurt D. Saliger, C.P.A., furnish the
Registrant with a letter addressed to the Securities & Exchange
Commission stating whether it agrees with the statements made by the
Registrant item 4 hereof, and, if not, stating the respects in which it
does not agree. The Registrant has requested Kurt D. Saliger, C.P.A. to
provide this letter as promptly as possible so that the Registrant can
file the letter with the Securities & Exchange Commission within 10
business days after the filing of this form 8-K. As of July 8, 2002,
there has been no response from Mr. Saliger, and all attempts by the
Registrant to locate the prior CPA have been fruitless!
(b) New Independent Accountants.
The Registrant engaged Grassano Accounting, P.A. as its new principal
independent accountants as of March 18, 2002. The Registrant's audit committee
approved such engagement on March 18, 2002.
During the years ended December 31, 2000 and 1999 and through March 18, 2002 the
Registrant did not consult with Grassano Accounting, P.A. on any matters of
accounting principle.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
Combined Professional Services, Inc.
By:/s/ Marc Baker
Marc Baker
President and Chairman
Date: March 26, 2002