Current Report Filing (8-k)
15 June 2015 - 8:32PM
Edgar (US Regulatory)
UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
DC 20549
FORM
8-K
CURRENT
REPORT
Pursuant
to Section 13 OR 15(d) of the Securities and Exchange Act of 1934
Date
of Report (Date of earliest reported): June 4, 2015
NEXT
GENERATION MANAGEMENT CORP.
(Exact
name of registrant as specified in charter)
Nevada |
|
002-74785-B |
|
88-0169543 |
(State or Other Jurisdiction
of
Incorporation or Organization) |
|
(Commission
File Number) |
|
(IRS
Employer
Identification No.) |
44715
Prentice Dr, Unit 973, Ashburn, Virginia 20146
(Address
of Principal Executive Offices) (Zip Code)
Registrant’s
Telephone Number, including area code: 703-372-1282
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):
☐ 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 Registrants Certifying Accountant
Previous
independent registered public accounting firm
On
June 11, 2015 (the “Dismissal Date”), Next Generation Management Corp. (the “Company”) advised Harris
& Gillespie CPA’s, PLLC (the “Former Auditor”) that it was dismissed as the Company’s independent
registered public accounting firm. The decision to dismiss the Former Auditor as the Company’s independent registered public
accounting firm was approved by the Company’s Board of Directors on June 11, 2015. The Former Auditor did not perform an
audit on the Company's financial statements.
From
the date of engagement of the Former Auditor on July 24, 2014 through the Dismissal Date, the Company has not had any disagreements
with the Former Auditor on any matter of accounting principles or practices, financial statement disclosure or auditing scope
or procedure, which disagreements, if not resolved to the Former Auditor’s satisfaction, would have caused them to make
reference thereto in their reports on the Company’s financial statements for such years.
From
the date of engagement of the Former Auditor on July 24, 2014 through the Dismissal Date, there were no reportable events, as
defined in Item 304(a)(1)(v) of Regulation S-K.
The
Company has requested that our Former Auditor furnish us with a letter addressed to the Securities and Exchange Commission stating
whether it agrees with the above statements. A copy of this letter is attached hereto to this amendment to the Form 8-K as Exhibit
16.1.
New
independent registered public accounting firm
On
June 4, 2015 (the “Engagement Date”), the Company engaged Fiondella, Milone & LaSaracina, LLP (“New Auditor”)
as its independent registered public accounting firm for the Company’s fiscal years ended December 31, 2014 and 2015. The
decision to engage the New Auditor as the Company’s independent registered public accounting firm was approved by the Company’s
Board of Directors.
During
the two most recent fiscal years and through the Engagement Date, the Company has not consulted with the New Auditor regarding
either:
| 1. | application
of accounting principles to any specified transaction, either completed or proposed,
or the type of audit opinion that might be rendered on the Company’s financial
statements, and neither a written report was provided to the Company nor oral advice
was provided that the New Auditor concluded was an important factor considered by the
Company in reaching a decision as to the accounting, auditing or financial reporting
issue; or |
| 2. | any
matter that was either the subject of a disagreement (as defined in Regulation S-K, Item
304(a)(1)(iv) and the related instructions) or reportable event (as defined in Regulation
S-K, Item 304(a)(1)(v)). |
Item
9.01 Financial Statements and Exhibits.
Exhibit
No. |
|
Description
of Exhibit |
16.1 |
|
Letter
from Harris & Gillespie CPA’s, PLLC |
SIGNATURES
Pursuant
to the requirements of the Securities Exchange Act 1934, the registrant has duly caused this report to be signed on its behalf
by the undersigned, thereunto duly authorized.
|
NEXT
GENERATION MANAGEMENT CORP. |
|
|
|
|
By: |
/s/
Darryl Reed |
|
Name: |
Darryl Reed |
|
Title: |
Chief Executive Officer |
Date: |
June
12, 2015 |
|
Ashburn,
Virginia |
3
Exhibit
16.1
HARRIS
& GILLESPIE CPA’S, PLLC
CERTIFIED
PUBLIC ACCOUNTANT’S
3901
STONE WAY N., SUITE 202
SEATTLE,
WA 98103
206.547.6050
June 12,
2015
Office of
the Chief Accountant
Securities
and Exchange Commission
100 F Street,
N.E.
Washington,
D.C. 20549
Re: NEXT
GENERATION MANAGEMENT CORP.
Dear Sirs/Madams:
The undersigned
Harris & Gillespie CPA’s, PLLC previously acted as independent accountants to audit the financial statements of Next
Generation Management Corp. We never provided that service and are no longer acting as independent accountants to the Company.
This letter
will confirm that we have read Item 4.01 included in the Form 8-K dated June 12, 2015 of Next Generation Management Corp. to be
filed with the Securities and Exchange Commission and are in agreement with the statements related to our firm.
We hereby
consent to the filing of this letter as an exhibit to the foregoing report on Form 8-K.
Very truly,
/S/ HARRIS
& GILLESPIE CPA’S, PLLC
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