TAER Tarsier Ltd (CE)

 

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

 

COMMISSION FILE NO.: 0-54205

  

Date of Report: October 14, 2015

 

 

HUAYUE ELECTRONICS, INC.
Delaware	20-2188353
(State of other jurisdiction of	(IRS Employer
incorporation or organization	Identification No.)
474 Park Avenue South, 30th Floor	10016
(Address of principal executive offices)	(Zip Code)
212-401-6181
(Registrant’s telephone number including area code)

 

 

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:

 

¨

Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

¨

Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

¨

Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

¨

Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

 

  

Item 4.01

Change in Registrant’s Certifying Accountant

 

On October 14, 2015 the Board of Directors of Huayue Electronics, Inc. dismissed Canuswa Accounting & Tax Service Inc. as its independent public accounting firm. There is no audit committee of the Board of Directors.

 

The audit report of Canuswa Accounting & Tax Service Inc. on Huayue Electronics, Inc.’s financial statements for the year ended May 31, 2015 did not contain any adverse opinion or disclaimer of opinion or qualification.  Canuswa Accounting & Tax Service Inc. did not, during the applicable periods, advise Huayue Electronics, Inc. of any of the enumerated items described in Item 304(a)(1)(iv) of Regulation S-K.

 

During the most recent fiscal year, there was no (i) disagreement between Huayue Electronics, Inc. and Canuswa Accounting & Tax Service Inc. on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement, if not resolved to its satisfaction, would have caused Canuswa Accounting & Tax Service Inc. to make reference to the subject matter of such disagreement in connection with its report, or (ii) “reportable event,” as described in Item 304(a)(1)(v) of Regulation S-K.

 

Huayue Electronics, Inc. has requested Canuswa Accounting & Tax Service Inc. to furnish a letter addressed to the Securities Exchange Commission stating whether or not Canuswa Accounting & Tax Service Inc. agrees with the statements in this 8-K.  A copy of the letter will be filed with an amendment to this 8-K when received.

 

On the same day, Huayue Electronics, Inc. retained the firm of D’Arelli Pruzansky, P.A. to serve as its new independent public accounting firm.  At no time during the past two fiscal years or any subsequent period prior to October 14, 2015 did Huayue Electronics, Inc. consult D’Arelli Pruzansky, P.A. regarding any matter of the sort described above with reference Canuswa Accounting & Tax Service Inc., any issue relating to the financial statements of Huayue Electronics, Inc., or the type of audit opinion that might be rendered for Huayue Electronics, Inc.

 

Item 9.01

Financial Statements and Exhibits

 

Exhibits

 

16.	Letter from Canuswa Accounting & Tax Service Inc. - to be filed by amendment.

 

 

---

 

 

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.

 

 

October 14, 2015	Huayue Electronics, Inc.
	By:	/s/ Isaac H. Sutton
		Isaac H. Sutton, Chief Executive Officer