Current Report Filing (8-k)
2019年4月27日 - 5:28AM
Edgar (US Regulatory)
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C.
20549
FORM 8-K
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF
THE SECURITIES EXCHANGE ACT OF 1934
Date of Report (Date of earliest event reported): April 22, 2019
OptimizeRx Corporation
(Exact name of registrant as specified in its charter)
Nevada
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000-53605
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26-1265381
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(State or other jurisdiction
of incorporation)
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(Commission File Number)
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(I.R.S. Employer
Identification No.)
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400 Water Street, Suite 200, Rochester, MI
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48307
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(Address of principal executive offices)
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(Zip Code)
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Registrant’s
telephone number, including area code:
248.651.6568
___________________________________________________
(Former name or former address, if changed
since last report)
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Check the appropriate box below if the Form 8-K filing is intended
to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:
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Written communications pursuant to Rule 425 under the Securities Act (17CFR 230.425)
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Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
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Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
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Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
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Indicate by check mark whether the registrant is an emerging
growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities
Exchange Act of 1934 (§240.12b-2 of this chapter).
Emerging growth company ☐
If an emerging growth company, indicate by check mark if the
registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards
provided pursuant to Section 13(a) of the Exchange Act. ☐
SECTION 4 –
Matters
Related to Accountants and Financial Statements
Item 4.01 Changes in Registrant’s Certifying Accountant.
On April 22, 2019, the Audit Committee of the Board of Directors
of OptimizeRx Corp. (the “Company”) approved the engagement of Marcum LLP (the “New Accountant”) as the
Company’s new independent registered public accounting firm to audit the Company’s financial statements for the fiscal
year ending December 31, 2019 and simultaneously informed Sadler, Gibb & Associates, LLC (the “Former Accountant”)
of its dismissal and that the New Accountant would be auditing the firm’s financial statements from this point forward.
The Former Accountant’s audit report on the financial
statements of the Company for the years ended December 31, 2018 and 2017 contained no adverse opinion or disclaimer of opinion,
nor was it qualified or modified as to uncertainty, audit scope or accounting principles. The Former Accountant’s report
on the Company’s internal control over financial reporting as of December 31, 2018 expressed an adverse opinion because of
material weaknesses related to (i) ineffective segregation of duties assignments, and ineffective information technology general
controls (ITGCs) in the areas of user access and change-management over a certain information technology (IT) system, used in the
Company’s financial reporting processes. As a result, business process automated and manual controls that are dependent on
appropriate segregation of duties and are dependent on the affected ITGCs were ineffective because they could have been adversely
impacted and (ii) there were ineffective controls related to revenue including ineffective controls over the review and approval
of a key revenue calculation spreadsheet and ineffective controls over the accuracy and completeness of activity data produced
by the Issuer’s proprietary IT system related to user actions in an electronic environment. These deficiencies were a result
of a design deficiency in the review and approval process and IT control processes lacking sufficient documentation.
For the years ended December 31, 2018 and 2017, and through
the interim period ended April 22, 2019, 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.
For the years ended December 31, 2018 and 2017, and through
the interim period ended April 22, 2019, there were no “reportable events” (as such term is defined in Item 304 of
Regulation S-K) other than the Former Accountant having advised the Company that the internal controls necessary for the Company
to develop reliable financial statements do not exist for the reasons stated above.
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 April 22, 2019, the Company provided the Former Accountant
with its disclosures in the Current Report on Form 8-K 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.
SECTION 9 –
Financial
Statements and Exhibits
Item 9.01 Financial Statements and Exhibits.
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.
OptimizeRx Corporation
/s/ Douglas P. Baker
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Douglas P. Baker
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Chief Financial Officer
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Date: April 26, 2019
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