CNTO Centor Energy Inc (CE)

UNITED STATES

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) March 14, 2013

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        CENTOR, INC.

(Name of Small Business issuer in its charter)

   Nevada                                                    000-52970                              

(State or other jurisdiction of               (Commission File No.)                 (IRS Employer  incorporation or organization)                                                                                               Identification Number)

                                                            23 King David Hotel Street

                                                            Kokolemle, Accra Ghana

 (Address of principal executive offices)

                                                                      407-418-1582                                                                                      

                                                      (Registrant’s telephone number)

Section 4 – Matters Related to Accountants and Financial Statements

(i)   On March 14, 2013 Madsen and Associates CPA's. was dismissed as Centor, Inc. (the “Company”) independent registered public accounting firm.

(ii)  Madsen and Associates CPA's report on the Company’s financial statements for the fiscal year ended March 31, 2012 contained an opinion on the uncertainty of the Company to continue as a going concern because of the Company’s need to raise additional working capital to service its debt and for its planned activity.

(iii)  The Company’s Board of Directors approved the decision to change its independent registered public accounting firm.

(iv)  During the fiscal year ended March 31, 2012, and further through the date of dismissal of, there have been no disagreements with Madsen and Associates CPA's on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement if not resolved to the satisfaction of, would have caused them to make reference to the subject matter of the disagreement(s) in connection with their report on the Company’s financial statements for such years; and there were no reportable events, as listed in Item 304(a)(1)(iv) of Regulation S-K.

(v)  During the fiscal year ended March 31, 2012, and further through the date of dismissal of Madsen and Associates CPA's , Madsen and Associates CPA's  did not advise the Company on any matter set forth in Item 304(a)(1)(v)(A) through (D) of Regulation S-K.

(vi) The Company Dismissed Madsen and Associates CPA's due to a change in the Company's Management

On March 14, 2013 the Company engaged (“Dejoya, Griffiths) as our new independent registered public accounting firm to audit the Company’s financial statements for the fiscal year ending March 31, 2013 and July 31, 2012. During the most recent fiscal years and the interim periods preceding the engagement, the Company did not consult with  Dejoya, Griffiths regarding (i) the application of accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements, and no written report or oral advice was provided to the Company by Dejoya, Griffiths concluding there was an important factor to be considered by the Company in reaching a decision as to an accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a disagreement, as that term is defined in Item 304 (a)(1)(iv) of Regulation S-K or a reportable event, as that term is described in Item 304 (a)(1)(v) of Regulation S-K.

SIGNATURE

           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.