-----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, WFvZr8HPCUyRagQLEBmYFB5p5RSaGa6dXPh6r9lAMQIP1y605FrVgVWR8E7GkkR0 wdx+1kAYEodnfyU014B8xQ== /in/edgar/work/0001078782-00-000071/0001078782-00-000071.txt : 20001110 0001078782-00-000071.hdr.sgml : 20001110 ACCESSION NUMBER: 0001078782-00-000071 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 1 CONFORMED PERIOD OF REPORT: 20001031 ITEM INFORMATION: FILED AS OF DATE: 20001109 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SPM GROUP INC CENTRAL INDEX KEY: 0000315545 STANDARD INDUSTRIAL CLASSIFICATION: [3559 ] IRS NUMBER: 830233011 STATE OF INCORPORATION: CO FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: SEC FILE NUMBER: 000-09410 FILM NUMBER: 756825 BUSINESS ADDRESS: STREET 1: 5882 S 900 E STREET 2: SUITE 202 CITY: SALT LAKE CITY STATE: UT ZIP: 84117 BUSINESS PHONE: 8012699500 MAIL ADDRESS: STREET 1: 5882 S 900 E STREET 2: SUITE 202 CITY: SALT LAKE CITY STATE: UT ZIP: 84117 8-K 1 0001.txt CHANGE IN CERTIFYING ACCOUNTANT SPM GROUP, INC. 8-K U. S. Securities and Exchange Commission Washington, D. C. 20549 FORM 8-K CURRENT REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 Date of Report (Date of earliest event reported) October 30, 2000 Commission File No. 0-9410 SPM Group, Inc. (Name of Small Business Issuer in its Charter) Colorado 83-0233011 (State or Other Jurisdiction of (I.R.S. Employer I.D. No.) incorporation or organization) 5882 South 900 East, Suite 202 Salt Lake City, UT 84121 (Address of Principal Executive Offices) Issuer's Telephone Number: (801)269-9500 Indicate by check mark whether the Registrant (1) has filed all reports required to be filed by Sections 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the Registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. (1) Yes X No (2) Yes X No ---- ---- ---- ---- Item 4. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure. Schvaneveldt & Company, Certified Public Accountants located in Salt Lake City, Utah audited the financial statements of SPM Group, Inc. for the years ended December 31, 1999, 1998, and 1997. Darrell Schvaneveldt, principle of Schvaneveldt & Company, passed away September 8, 2000. As a result, the Company engaged another auditor for the Company, Crouch & Bierwolf & Associates as of October 30, 2000. The decision to change accountants was approved by the board of directors. There were no disagreements between the Company and Schvaneveldt & Company, whether resolved or not resolved, on any matter of accounting principles or practices, financial statement disclosure or auditing, scope or procedure which, if not resolved, would have caused them to make reference to the subject matter of the disagreement in connection with their reports. The Reports of Schvaneveldt & Company for the years 1999, 1998 and 1997 did not contain any adverse opinions or disclaimers of opinion, but noted as to uncertainty, audit scope or accounting principles as follows: The last paragraph of Schvaneveldt & Company's letter to the Board of Directors, dated March 29, 2000 states "As discussed in Note #5 to the financial statements, the Company has an accumulated deficit and a negative net worth at December 31, 1999, 1998 and 1997. These factors raise substantial doubt about the Company's ability to continue as a going concern." Management did not consult Crouch & Bierwolf & Associates regarding the application of accounting principles to a specific completed or contemplated transaction or the type of audit opinion that might be rendered, nor concerning any matter that was the subject of any disagreement or event. As a result of Mr. Schvaneveldt's death and the fact that Mr. Schvaneveldt was the sole CPA for Schvaneveldt & Company, neither the Company nor Schvaneveldt & Company are able to provide the SEC with the letter from Schvaneveldt & Company required by Item 304(a)(3) of Regulation S-K. 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 thereunto duly authorized. SPM Group, Inc. Date: 11-09-00 By /S/ John Chymboryk President and Director -----END PRIVACY-ENHANCED MESSAGE-----