<SEC-DOCUMENT>0001009448-14-000047.txt : 20141003
<SEC-HEADER>0001009448-14-000047.hdr.sgml : 20141003
<ACCEPTANCE-DATETIME>20141003143153
ACCESSION NUMBER:		0001009448-14-000047
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20140930
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20141003
DATE AS OF CHANGE:		20141003

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BOVIE MEDICAL CORP
		CENTRAL INDEX KEY:			0000719135
		STANDARD INDUSTRIAL CLASSIFICATION:	SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
		IRS NUMBER:				112644611
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-31885
		FILM NUMBER:		141139362

	BUSINESS ADDRESS:	
		STREET 1:		5115 ULMERTON RD.
		CITY:			CLEARWATER
		STATE:			FL
		ZIP:			33760
		BUSINESS PHONE:		727-384-2323

	MAIL ADDRESS:	
		STREET 1:		5115 ULMERTON RD.
		CITY:			CLEARWATER
		STATE:			FL
		ZIP:			33760

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AN CON GENETICS INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
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<FILENAME>bovie8kreaudit.htm
<DESCRIPTION>BOVIE 8-K RE: AUDIT
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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 12pt; FONT-WEIGHT: bold">(1) Previous Independent Auditors</font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt">
<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 12pt"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 12pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 12pt">On September 30, 2014, (the &#8220;Dismissal Date&#8221;) Bovie Medical Corporation. (the &#8220;Company&#8221;), as a result of the acquisition of substantially all of the assets and business of its previous registered independent public accounting firm, Kingery &amp; Crouse PA (&#8220;Kingery&#8221;), by </font><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 12pt">Frazier &amp; Deeter, LLC (&#8220;Frazier &amp; Deeter&#8221;)</font><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 12pt">, </font><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 12pt">dismissed Kingery as its registered independent public accounting firm and engaged </font><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 12pt">Frazier &amp; Deeter</font><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 12pt">.&#160;The decision to dismiss Kingery was approved by the Audit Committee of the Company&#8217;s Board of Directors (the &#8220;Audit Committee&#8221;). The reports of Kingery on the Company&#8217;s financial statements for the years ended December 31, 2013 and December 31, 2012 did not contain an adverse opinion or disclaimer of opinion, and such reports were not qualified or modified as to uncertainty, audit scope, or accounting principles.</font></font></font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 12pt"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 12pt">Through the period covered by the audit of the Company&#8217;s financial statements for the years ended <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 12pt">December 31, 2013 and December 31, 2012</font>, as well as during the subsequent interim period through the Dismissal Date, there have been no disagreements with <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 12pt">Kingery</font> on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements if not resolved to the satisfaction of <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 12pt">Kingery</font> would have caused them to make reference thereto in their report on the financial statements. <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 12pt">During the years ended December 31, 2013 and December 31, 2012, and </font>during the subsequent interim period through the Dismissal Date<font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 12pt">, there were no reportable events, as defined in Item&#160;304(a)(1)(v) of Regulation&#160;S-K of the Securities Exchange Act of 1934, as amended.</font></font></font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 12pt">The Company provided a copy of the foregoing disclosures to <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 12pt">Kingery</font> prior to the date of the filing of this Current Report on Form 8-K and requested that <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 12pt">Kingery</font> furnish it with a letter addressed to the Securities &amp; Exchange Commission stating whether or not it agrees with the statements in this Report. A copy of such letter is filed as&#160;Exhibit 16.1 to this Current Report on Form 8-K.</font></div>
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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 12pt">During the years ended December 31, 2013 and December 31, 2012, and during the subsequent interim period through <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 12pt">the date of this Current Report on Form 8-K</font>, the Company did not consult with <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 12pt">Frazier &amp; Deeter</font> regarding (i) the application of accounting principles to a specified transaction, (ii) the type of audit opinion that might be rendered on the Company&#8217;s financial statements by <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 12pt">Frazier &amp; Deeter</font>, in either case where written or oral advice provided by<font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 12pt">&#160;</font><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 12pt">Frazier &amp; Deeter</font> would be an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issues or (iii) any other matter that was the subject of a disagreement between us and our former auditor or was a reportable event (as described in Items 304(a)(1)(iv) or Item 304(a)(1)(v) of Regulation S-K, respectively).</font></div>
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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt"><font style="FONT-FAMILY: times new roman; FONT-SIZE: 12pt">By:&#160;&#160;&#160;&#160;<font style="FONT-STYLE: italic; DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt">/s/ Peter L. Donato</font></font></font></div>
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<TYPE>EX-16.1
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<DESCRIPTION>EXHIBIT 16.1 - KINGERY LETTER
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<div style="TEXT-INDENT: 0pt; DISPLAY: block"><font style="FONT-WEIGHT: bold">KINGERY &amp; CROUSE, P.A.</font></div>

<div style="TEXT-INDENT: 0pt; DISPLAY: block"><font style="FONT-WEIGHT: bold">CERTIFIED PUBLIC ACCOUNTANTS</font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">100 F Street, N.E.</font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">We have read Item 4.01 of the Form 8-K dated September 30, 2014, of Bovie Medical Corporation and are in agreement with the statements contained therein.</font></div>

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