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MEDICAL IMAGING CORP. FILES (8-K/A) Disclosing Changes in Registrant's Certifying Accountant, Financial Statements and Exhibits
[August 13, 2014]

MEDICAL IMAGING CORP. FILES (8-K/A) Disclosing Changes in Registrant's Certifying Accountant, Financial Statements and Exhibits


(Edgar Glimpses Via Acquire Media NewsEdge) ITEM 4.01 Changes in Registrant's Certifying Item 4.01 Changes in Registrant Accountant.

On July 29, 2014, Silberstein Ungar, PLLC (the "Former Accountant") notified the Company that its principals joined the accounting firm of KLJ & Associates, LLP.

As a result of the transaction, on July 29, 2014, the Former Accountant resigned as the Company's independent registered public accounting firm and the Company engaged KLJ & Associates, LLP (the "New Accountant") as the Company's independent registered public accounting firm. The engagement of the New Accountant was approved by the Company's Board of Directors.



The Former Accountant's audit reports on the financial statements of the Company for the fiscal years ended December 31, 2013 and 2012 contained no adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles, except that the audited financial statements contained in our Annual Reports on Form 10-K for the fiscal years ended December 31, 2012 and December 31, 2013 contained a going concern qualification. During the fiscal years ended December 31, 2013 and 2012, and through the interim period ended July 29, 2014, there were no "disagreements" (as such term is defined in Item 304 of Regulation S-K) with the Former Accountant on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements if not resolved to the satisfaction of the Former Accountant would have caused them to make reference thereto in their reports on the financial statements for such periods.

During the fiscal years ended December 31, 2013 and 2012, and through the interim period ended July 29, 2014, there were no "reportable events" (as such term is defined in Item 304 of Regulation S-K).


Prior to retaining the New Accountant, the Company did not consult with the New Accountant regarding either: (i) the application of accounting principles to a specified transaction, either contemplated or proposed, or the type of audit opinion that might be rendered on the Company's financial statements; or (ii) any matter that was the subject of a "disagreement" or a "reportable event" (as those terms are defined in Item 304 of Regulation S-K).

On August 12, 2014, the Company provided the Former Accountant with its disclosures in the Current Report on Form 8-K/A disclosing the dismissal of the Former Accountant and requested in writing that the Former Accountant furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether or not they agree with such disclosures. The Former Accountant's response is filed as an exhibit to this Current Report on Form 8-K/A.

Item 9.01 - Financial Statement and Exhibits (d) Exhibits 16.1 Letter regarding change in certifying accountant.

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