form8ka.htm
UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
8-K/A
CURRENT
REPORT
Pursuant
to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of
Report (Date of earliest event reported) July
10,2009
CYIOS
CORPORATION
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(Exact
name of registrant as specified in its
charter)
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Nevada
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000-27243
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03-7392107
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(State
or other jurisdiction jurisdiction of incorporation)
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(Commission
File No.)
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(IRS
Employer
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1300 Pennsylvania Avenue, Suite 700, Washington,
D.C.
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20004
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(Address
of principal executive offices)
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(Zip
Code)
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Registrant's telephone number, including area
code: (703)294-9933
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N/A
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(Former
name or former address, if changed since last
report)
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This
current report on Form 8-K/A is filed by CYIOS Corporation, a Nevada corporation
(the “Registrant”), in connection with the items described below:
ITEM 4.01. CHANGES
IN REGISTRANT'S CERTIFYING ACCOUNTANT.
The
Registrant's Board of Directors (we have no audit committee per Item 304
(a)(1)(iii) of Regulation S-K) has approved the change in auditors. On or about
July 10, 2009, the Registrant's Board of Directors approved the decision to
engage with Jewett, Schwartz,
Wolfe & Associates, as its new independent auditors. The new auditors
engaged July 10th
2009. This being the case, we dismissed Baum and Company on July 10th,
2009 per Item 304 (a)(1)(i) of Regulation S-K.
The
reports of Baum and Company on CYIOS Corporation’s consolidated financial
statements for the years ended December 31, 2007 and December 31, 2008 did not
contain an adverse opinion or a disclaimer of opinion and was not qualified or
modified as to uncertainty, audit scope, or accounting
principles.
For the
years ended December 31, 2007 and 2008 and through the date of this Form 8-K,
there have been no disagreements with Baum and Company on any matter of
accounting principles or practices, financial statement disclosure or auditing
scope or procedure, which disagreements if not resolved to Baum and Company’s
satisfaction would have caused them to make reference to the subject matter of
the disagreement in connection with their reports. For the years ended December
31, 2007 and 2008 and through the date of this Form 8-K, there were no “reportable events” as that
term is described in Item 304(a)(1)(v) of Regulation S-K.
CYIOS
Corporation has requested Baum and Company to furnish a letter addressed to the
Commission stating whether it agrees with the above statements. A copy of that
letter, dated February 5th, 2010 is filed as Exhibit 16 to this Form
8-K.
For the
years ending December 31, 2007 and 2008 and through the date of this Form 8-K,
prior to making the decision to retain Jewett, Schwartz, Wolfe &
Associates, and during the period of time in which Baum and Company was the
independent auditor, the Registrant has had no relationship with Jewett, Schwartz, Wolfe &
Associates, CPA’s or any of its members. No accounting matters were
discussed with this new firm other than the scope of its
engagement.
ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS.
(c) Exhibits
The
exhibits listed in the Exhibit Index filed as part of this report are filed
as part of and are included in this report pursuant to Item
601 of Regulation S-B.
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16
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Revised Letter from Baum
and Company dated February,
5th
2010
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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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CYIOS
CORPORATION
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Date:
February 5th,
2010
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By:
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/s/
Timothy W. Carnahan
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Timothy
W. Carnahan
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President
and Chief Executive Officer
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EXHIBIT
INDEX
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Revised Letter from Baum
and Company
dated February 5th,
2010.
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