-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, Rp9IY540PireWamopW9oE9rrlSXgBvYEkBF9FJr/P2vxNQlUWdMn/9y7wQkUfMBc DbGyRYzLcWe2l3vWbRIOvg== 0001144204-04-001263.txt : 20040212 0001144204-04-001263.hdr.sgml : 20040212 20040212110141 ACCESSION NUMBER: 0001144204-04-001263 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20040210 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20040212 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CCP WORLDWIDE INC CENTRAL INDEX KEY: 0001213809 STANDARD INDUSTRIAL CLASSIFICATION: PLASTICS FOAM PRODUCTS [3086] IRS NUMBER: 450486747 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 333-102629 FILM NUMBER: 04588851 BUSINESS ADDRESS: STREET 1: 6040-A SIX FORKS RD STREET 2: SUITE 179 CITY: RALEIGH STATE: NC ZIP: 27609 BUSINESS PHONE: 9198720401 MAIL ADDRESS: STREET 1: 6040-A SIX FORKS RD STREET 2: SUITE 179 CITY: RALEIGH STATE: NC ZIP: 27609 8-K 1 v01552_8k.txt 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) February 10, 2004 - -------------------------------------------------------------------------------- CCP WORLDWIDE, INC.. ------------------------------------------------------ (Exact name of Registrant as specified in its charter)
Delaware 333-102629 45-0486747 (State or other jurisdiction (Commission File number) (IRS Employer of incorporation or organization) Identification No.)
6040-A Six Forks Road, Suite 179, Raleigh, North Carolina 27609 --------------------------------------------------------------- (Address of principal executive offices) (Zip Code) (919) 872-0401 ---------------------------------------------------- (Registrant's Telephone Number, Including Area Code) ---------------------------------------------------- (Former Address If Changed since Last Report) ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT. Rogoff & Co., P.C. was the independent certifying accountant for CCP Worldwide, Inc. (the "Company") for the fiscal years ended December 31, 2001 and 2002. On February 10, 2004, Rogoff & Co., P.C. declined to stand for reappointment as the Company's certifying accountant. Subsequently we engaged Sherb & Co., LLP, 805 Third Avenue, New York, NY 10022 as our certifying accountant for the fiscal year ending December 31, 2003. The appointment of Sherb & Co., LLP was approved by our board of directors. The reports of Rogoff & Co., P.C. on the Company's financial statements for the fiscal years ended December 31, 2001 and 2002, contained no adverse opinion or disclaimer of opinion, nor was either qualified or modified as to uncertainty, audit scope or accounting principle. In connection with the audits of the fiscal years ended December 31, 2001 and 2002 and during the subsequent interim period preceding its declination, there were no disagreements between the Company and Rogoff & Co., P.C. on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to its satisfaction, would have caused Rogoff & Co., P.C. to make reference to the subject matter of the disagreement in connection with its reports. In connection with the audits of the fiscal years ended December 31, 2001 and 2002, and during the subsequent interim period preceding its dismissal, Rogoff & Co., P.C. did not advise the Company that: (A) internal controls necessary for the Company to develop reliable financial statements did not exist; (B) information had come to its attention that led it to no longer to be able to rely on the Company's management's representations or made it unwilling to be associated with the financial statements prepared by management; (C) there was a need to expand significantly the scope of its audit, or that information had come to its attention during such time periods that if further investigated might: (i) materially impact the fairness or reliability of either a previously issued audit report or the underlying financial statements, or the financial statements issued or to be issued covering the fiscal periods subsequent to the date of the most recent financial statements covered by an audit report, or (ii) cause it to be unwilling to rely on management's representations or be associated with the Company's financial statements. Prior to engaging Sherb & Co., LLP, we did not consult with it regarding the application of accounting principles to a specific or completed transaction or the type of audit opinion that might be rendered on our financial statements. 2 ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS. (c) Exhibits. 16. Letter on Change in Certifying Accountant 3 SIGNATURES In accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized. CCP WORLDWIDE, INC. (Registrant) Date: February 12, 2004 By: /s/ David R. Allison ------------------------------ David R. Allison President (Principal Executive Officer) 4
EX-16 3 v01552_ex16.txt EXHIBIT 16 [LETTERHEAD OF ROGOFF & COMPANY, PC] February 11, 2004 Securities and Exchange Commission 450 Fifth Street, NW Washington, DC 20549 We have read Item 4 of CCP Worldwide, Inc. Form 8-K dated February 10, 2004 and agree with the statements concerning our firm contained therein. Sincerely yours, /s/ Rogoff & Company, P.C. Rogoff & Company, P.C. 5
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