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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>/in/edgar/work/0000950144-00-014189/0000950144-00-014189.txt : 20001120
<SEC-HEADER>0000950144-00-014189.hdr.sgml : 20001120
ACCESSION NUMBER:		0000950144-00-014189
CONFORMED SUBMISSION TYPE:	8-K/A
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20000124
ITEM INFORMATION:		
FILED AS OF DATE:		20001117

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			INTERUNION FINANCIAL CORP
		CENTRAL INDEX KEY:			0000924805
		STANDARD INDUSTRIAL CLASSIFICATION:	 [6159
]		IRS NUMBER:				870520294
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0331
</COMPANY-DATA>

		FILING VALUES:
			FORM TYPE:		8-K/A
			SEC ACT:		
			SEC FILE NUMBER:	000-28638
			FILM NUMBER:		772568
</FILING-VALUES>

			BUSINESS ADDRESS:	
				STREET 1:		249 ROYAL PALM WAY
				STREET 2:		STE 301H
				CITY:			PALM BEACH
				STATE:			FL
				ZIP:			33480
				BUSINESS PHONE:		4078200084
</BUSINESS-ADDRESS>

				MAIL ADDRESS:	
					STREET 1:		249 ROYAL PALM WAY
					STREET 2:		STE 301H
					CITY:			PALM BEACHF
					STATE:			FL
					ZIP:			33480
</MAIL-ADDRESS>
</FILER>
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K/A
<SEQUENCE>1
<FILENAME>t24735e8-ka.txt
<DESCRIPTION>INTERUNION FINANCIAL CORPORATION
<TEXT>

<PAGE>   1
                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                   FORM 8-K/A

                                 AMENDED REPORT

                     PURSUANT TO SECTION 13 pr 15(d) OF THE
                         SECURITIES EXCHANGE ACT OF 1934

    Date of Report (date of earliest event reported)          January 24, 2000
                                                              ----------------

                        INTERUNION FINANCIAL CORPORATION
 -------------------------------------------------------------------------------
             (Exact name of registrant as specified in its charter)

       DELAWARE                         0-28638                  87-0520294
- --------------------------------------------------------------------------------
    (State or other jurisdiction    (Commission File        (I.R.S. Employer
    Incorporation or organisation)        Number)            Identification No.)

       249 ROYAL PALM WAY, SUITE 301 H, PALM BEACH, FL              33480
      ---------------------------------------------------------------------
      (Address of principal executive offices)                   (Zip Code)

          (561) 820-0084                                      (561) 655-0146
- --------------------------------------------------------------------------------
         (Issuer's telephone number)                (Issuer's Telecopier number)


ITEM 4 - CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

Effective January 17, 2000, InterUnion Financial Corporation ("InterUnion" or
the "Company") has retained Mintz & Partners LLP ("Mintz & Partners") of Toronto
as its new certifying accountants. The decision to change accountants was
recommended by InterUnion's Audit Committee and approved by InterUnion's Board
of Directors.


The former certifying accountant, BDO Dunwoody LLP, stood for re-election. They
provided quotation of the fee to audit the books of the Company for the fiscal
year ending March 31, 2000. However, the former accountant's fee was
significantly higher as compared to their fee for the last year and in
comparison to the fee estimates provided by Mintz & Partners LLP. On January 17,
2000 the Company advised the former accountant of the decision of the Company's
Board of Directors to elect the new certifying accountant for the fiscal year
ending March 31, 2000.


The former certifying accountants' report on the financial statements for either
of the past two years contained NO adverse opinion or disclaimer of opinion, or
was not modified as to uncertainty, audit scope, or accounting principles.


The decision to change certifying accountants was recommended by the Company's
Audit Committee and approved by InterUnion's Board of Directors.

There were NO disagreements with the former accountant on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedure.

                                     1 of 2

<PAGE>   2
Effective January 17, 2000, InterUnion engaged Mintz & Partners as its principal
accountants. During the last two fiscal years and the subsequent interim period
to the date hereof, InterUnion did not consult Mintz & Partners regarding any
matter or events set forth in Item 304(a) (2) (i) and (ii) of Regulation S-B.


                                   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
authorised.



                                            INTERUNION FINANCIAL CORPORATION



Date:             Nov. 17, 00               By: /s/     Georges Benarroch
         ---------------------------            --------------------------------
                                                    Georges Benarroch, Director


                                     2 of 2
<PAGE>   3

                                  EXHIBIT INDEX

Exhibit No.       Description
- -----------       -----------
16                Letters re change of certifying accountant
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>2
<FILENAME>t24735ex16.txt
<DESCRIPTION>LETTER RE CHANGE OF CERTIFYING ACCOUNTANT
<TEXT>

<PAGE>   1

[LOGO  Mintz & Partners LLP]
- ---------------------------
       Chartered Accountants                       100 - 1446 Don Mills Road
                                                   North York, ON M3B 3N6

January 24, 2000                                   Tel: (416) 391-2900
                                                   Fax: (416) 391-2748
                                                   Web site: www.mintzca.com

The Securities and Exchange Commission
Washington, D.C.
20549
U.S.A.

Dear Sirs:

RE:  INTERUNION FINANCIAL CORPORATION

We have been advised of our appointment as auditors of InterUnion Financial
Corporation ("InterUnion"), for the fiscal year ending March 31, 2000, by letter
dated January 17, 2000.

We have been advised that:

a)   The appointment of Mintz & Partners LLP as auditors for the fiscal year
     ending March 31, 2000 was considered and approved by the board of directors
     of InterUnion Financial Corporation;

b)   There has been no adverse or qualified opinion or disclaimer contained in
     the report of BDO Dunwoody LLP, Chartered Accountants, on InterUnion's
     financial statements for the fiscal year ended March 31, 1999;

c)   There have been no disagreements or reportable events in connection with
     the audit of the financial statements for the year ended March 31, 1999.

This is to advise you that, based on our knowledge of the information at this
time, we agree with the information contained in the Notice, referred to above.

This letter is being provided to InterUnion Financial Corporation to be included
with their reports on Form 8-K to the Securities and Exchange Commission.

Yours very truly,

MINTZ & PARTNERS LLP



/s/ Elliott Jacobson
- ---------------------
    Elliott Jacobson


                                 [LOGO] A member of Collins Barrow Canada
                                        and Moores Rowland International,
                                        associations of independent accounting
                                        firms throughout the world



<PAGE>   2
[BDO LETTERHEAD]                                  60 Columbia Way Suite 400
                                                  Markham Ontario Canada L3R 0C9
                                                  Telephone: (905) 946-1066
                                                  Telefax: (905) 946-9524

                                                               November 15, 2000

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
USA

Ladies and Gentlemen:

Re: INTERUNION FINANCIAL CORPORATION

We have read Item 4 of Interunion Financial Corporation's Amended Form 8-K dated
January 24, 2000, and signed February 15, 2000, and are in agreement with the
statements contained therein except that our fee estimate was approximately 10%
higher than the previous year whereas Form 8-K uses the term "significantly".

Yours truly
BDO DUNWOODY LLP

(signed) BDO Dunwoody LLP


   BDO DUNWOODY LLP IS A LIMITED LIABILITY PARTNERSHIP REGISTERED IN ONTARIO
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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