skkynet_8ka.htm


UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
___________
 
FORM 8-K/A
Amendment-2
___________
 
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 1, 2013
 
SKKYNET CLOUD SYSTEMS, INC.
 (Exact Name of Registrant as Specified in Charter)
 
Nevada
 
000-54747
 
45-3757848
(State or other jurisdiction
of incorporation)
 
(Commission
File Number)
 
(IRS Employer
Identification No.)
 
20 Bay Street-Suite 1100, Toronto, Ontario, Canada
 
M5J 2N8
(Address of principal executive offices)
 
(Zip Code)
 
Registrant’s telephone number, including area code:  (888) 628-2028
 
 
(Former Name or former address, if changed since last report.)
 
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):
 
o
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
   
o
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14-12)
   
o
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
   
o
Pre-commencement communications pursuant to Rule 13-e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
 


 
 

 
Section 4- Matters Related to Accountants and Financial Statements
 
Item 4.01 Changes in Registrant’s Certifying Accountant
 
(a)           On March 1, 2013 the Company, with the approval of its Board of Directors, sent a letter to Hood & Associates, CPAs, P.C. (“Hood & Associates”) in which they confirmed the dismissal and termination of the client-auditor relationship between the Company and Hood & Associates.
 
There were no disagreements, adverse opinions, disclaimer of opinions, qualifications or modifications on the reports issued by Hood & Associates for either of the past two years (October 31, 2012 and 2011) and subsequent interim period through March 1, 2013 (as defined in Item 304 of Regulation S-K) with Hood & Associates on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Hood & Associates, would have caused it to make reference in connection with its opinion to the subject matter of the disagreement. The report of Hood & Associates did state that there was substantial doubt about the Company’s ability to continue as a going concern.
 
We provided Hood & Associates with a copy of the above disclosures and requested that Hood & Associates provide us with a letter addressed to the Securities and Exchange Commission stating whether it agrees with such disclosures.
 
(b)           Engagement of new independent registered public accounting firm.
 
On March 1, 2013 the Company, with the approval of its Board of Directors, engaged MaloneBailey LLP, as its independent registered public accounting firm.
 
During the Company’s two most recent fiscal years ended (October 31, 2012 and 2011), the interim period (January 31, 2013), and through March 1, 2013 preceding the engagement of MaloneBailey LLP, neither the Company nor anyone acting on our behalf, has consulted with MaloneBailey LLP regarding either: (i) the application of accounting principles to a specified transaction, either contemplated or proposed, (ii) the type of audit opinion that might be rendered on the Company’s financial statements, or (iii) any matter that was either the subject of a disagreement between the Company and Hood & Associates as described in Item 304(a)(1)(iv) of Regulation S-K or a reportable event as described in Item 304(a)(1)(v) of Regulation S-K. 
 
Section 9 – Financial Statements and Exhibits
 
Item 9.01 Financial Statements and Exhibits
 
Exhibit 16.1
Letter from Hood & Associates dated March 15, 2013.
 
 
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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.
 
 
  SKKYNET CLOUD SYSTEMS, INC.  
       
Dated: March 15, 2013   
By:
/s/ Paul Thomas  
    Name: Paul Thomas  
    Title: President  
 

 
 
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