abmt-8k_0315.htm
UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
DC 20549
FORM
8-K
CURRENT
REPORT
Pursuant to Section13 or 15(d) of The Securities
Exchange Act of 1934
Date
of Report (Date of earliest event reported):
March
10, 2010
ADVANCED
BIOMEDICAL TECHNOLOGIES INC.
(Exact
name of registrant as specified in its charter)
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Nevada
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000-53051
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98-0516589
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(State
or other jurisdiction of
incorporation)
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(Commission
File Number)
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(IRS
Employer Identification
No.)
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3842-Orthopedic, Prosthetic, & Surgical
Appliances & Supplies
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0001385799
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(Standard
Industrial Classification)
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18
Lake Ridge Drive
Middletown,
NY 10940
(Address
of principal executive offices, including zip code)
(718)
766-7898
(Registrant's
telephone number, including area code)
Not
Applicable
(Former
name or former address, if changed since last report.)
Copy
of Communication to:
Befumo
& Schaeffer, PLLC
2020
Pennsylvania Ave., NW #840
Washington,
DC 20006
Phone:
(202) 725-6733
Fax:
(202) 478-2900
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 (see General Instruction A.2. below):
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o
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Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)
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o
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Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
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o
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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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Item
4.01 Changes in Registrant’s Certifying Accountant
Advanced
BioMedical Technologies, Inc. (“we”, “our”, “us”, the “Company”) was
notified that, effective January 29, 2010, the US Audit Practice of Jimmy CH
Cheung & Co, the Company’s independent registered public accounting firm
(“JCHC”), merged with Baker Tilly Hong Kong Limited (“BTHK”). On
March 10, 2010, JCHC resigned as the independent registered public accounting
firm of the Company and with the approval of the Company’s Board of Directors,
BTHK was engaged as the Company’s independent registered public accounting
firm.
The audit
reports of JCHC on the financial statements of the Company as of and for the
years ended October 31, 2009 and 2008 did not contain an adverse opinion or a
disclaimer of opinion, and were not qualified or modified as to uncertainty,
audit scope or accounting principles, except that the audit reports of JCHC for
the financial statements of the Company as of October 31, 2009 and 2008
indicated uncertainty as to the Company’s ability to continue as a going concern
because the Company had working capital and stockholders’
deficits.
During
the Company’s two most recent fiscal years ended October 31, 2009 and 2008 and
through March 10, 2010, the Company did not consult with BTHK on (i) the
application of accounting principles to a specified transaction, either
completed or proposed, or the type of audit opinion that may be rendered on the
Company’s financial statements, and BTHK did not provide either a written report
or oral advice to the Company that was an important factor considered by the
Company in reaching a decision as to any accounting, auditing, or financial
reporting issue; or (ii) the subject of any disagreement, as defined in Item
304(a)(1)(iv) of Regulation S-K and the related instructions, or a reportable
even within the meaning set forth in Item 304(a)(1)(v) of Regulation
S-K.
In
connection with the audits of the Company’s financial statements for the fiscal
year ended October 31, 2009 and 2008 and through the date of this Current
Report, there were: (i) no disagreements between the Company and JCHC on any
matters of accounting principles or practices, financial statement disclosure,
or auditing scope or procedures, which disagreements, if not resolved to the
satisfaction of JCHC, would have caused JCHC to make reference to the subject
matter of the disagreement in their reports on the Company’s financial
statements for such years, and (ii) no reportable events within the meaning set
forth in Item 304(a)(1)(v) of Regulation S-K.
The
Company has provided JCHC a copy of the disclosures in this Form 8-K and has
requested that JCHC furnish it with a letter addressed to the Securities and
Exchange Commission stating whether or not JCHC agrees with the Company’s
statements in this Item 4.01(a). A copy of the letter dated March 10, 2010,
furnished by JCHC in response to that request is filed as Exhibit 16.1 to this
Form 8-K.
Item
9.01 Financial Statements and Exhibits.
(d)
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.
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Date:
March 15, 2010
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ADVANCED
BIOMEDICAL TECHNOLOGIES, INC.
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/s/Wang Hui
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Wang
Hui
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Chief
Executive Officer, Director
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