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<SEC-DOCUMENT>0001116502-09-000064.txt : 20090115
<SEC-HEADER>0001116502-09-000064.hdr.sgml : 20090115
<ACCEPTANCE-DATETIME>20090115163810
ACCESSION NUMBER:		0001116502-09-000064
CONFORMED SUBMISSION TYPE:	8-K/A
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20090108
ITEM INFORMATION:		Changes in Registrant.s Certifying Accountant
ITEM INFORMATION:		Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers
FILED AS OF DATE:		20090115
DATE AS OF CHANGE:		20090115

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ISSUER DIRECT CORP
		CENTRAL INDEX KEY:			0000843006
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER PROGRAMMING, DATA PROCESSING, ETC. [7370]
		IRS NUMBER:				742418590
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-10185
		FILM NUMBER:		09528975

	BUSINESS ADDRESS:	
		STREET 1:		201 SHANNON OAKS CIRCLE
		STREET 2:		SUITE 105
		CITY:			CARY
		STATE:			NC
		ZIP:			27511
		BUSINESS PHONE:		9194611600

	MAIL ADDRESS:	
		STREET 1:		201 SHANNON OAKS CIRCLE
		STREET 2:		SUITE 105
		CITY:			CARY
		STATE:			NC
		ZIP:			27511

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DOCUCON INC
		DATE OF NAME CHANGE:	20071002

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DOCUCON INCORPORATED
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K/A
<SEQUENCE>1
<FILENAME>isdr8ka.htm
<DESCRIPTION>AMENDED CURRENT REPORT
<TEXT>
<!doctype html public "-//IETF//DTD HTML//EN">
<HTML>
<HEAD>
<TITLE>United States Securities & Exchange Commission EDGAR Filing</TITLE>
<META NAME="author" CONTENT="Brian">
<META NAME="date" CONTENT="01/15/2009">
</HEAD>
<BODY style="line-height:12pt; font-family:Times New Roman; font-size:10pt; color:#000000">
<P style="margin:0px" align=right><BR></P>
<P style="margin-top:0px; margin-bottom:2.2px; padding-bottom:4px; border-bottom:4px solid #000000" align=right>&nbsp;</P>
<P style="margin:0px; padding-top:4px; border-top:1.333px solid #000000" align=right>&nbsp;</P>
<P style="line-height:14pt; margin:0px; font-size:12pt" align=center><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION</B></P>
<P style="line-height:14pt; margin:0px; font-size:12pt" align=center><B>Washington, D.C. 20549</B></P>
<P style="line-height:12.5pt; margin-top:3.533px; margin-bottom:3.533px; font-size:10.5pt" align=center><B><SUP>______________</SUP></B></P>
<P style="line-height:18pt; margin-top:21.333px; margin-bottom:0px; font-size:16pt" align=center><B>FORM 8-K/A</B></P>
<P style="line-height:12.5pt; margin-top:3.533px; margin-bottom:3.533px; font-size:10.5pt" align=center><B><SUP>______________</SUP></B></P>
<P style="line-height:16pt; margin-top:24.867px; margin-bottom:0px; font-size:14pt" align=center><B>CURRENT REPORT</B></P>
<P style="margin:0px" align=center><B>Pursuant to Section&nbsp;13 or 15(d) of the Securities Exchange Act of 1934</B></P>
<P style="margin-top:17.8px; margin-bottom:0px" align=center><B>Date of Report (Date of earliest event reported): January&nbsp;8, 2009</B></P>
<P style="line-height:12.5pt; margin-top:3.533px; margin-bottom:3.533px; font-size:10.5pt" align=center><B><SUP>______________</SUP></B></P>
<P style="line-height:20pt; margin-top:14.2px; margin-bottom:0px; font-family:Times New Roman Bold; font-size:18pt" align=center><B>Issuer Direct Corporation</B></P>
<P style="line-height:10pt; margin:0px; font-size:8pt" align=center><I>(Exact name of registrant as specified in its charter)</I></P>
<P style="line-height:12.5pt; margin-top:3.533px; margin-bottom:3.533px; font-size:10.5pt" align=center><B><SUP>______________</SUP></B></P>
<P style="margin:3.533px" align=center><BR></P>
<TABLE style="font-size:10pt" cellspacing=0 align=center><TR height=0 style="font-size:0"><TD width=212.8></TD><TD width=212.8></TD><TD width=212.8></TD></TR>
<TR><TD valign=top width=212.8><P style="margin:0px" align=center><B>Delaware</B></P>
</TD><TD valign=top width=212.8><P style="margin:0px" align=center><B>1-10185</B></P>
</TD><TD valign=top width=212.8><P style="margin:0px" align=center><B>74-2418590</B></P>
</TD></TR>
<TR><TD valign=top width=212.8><P style="line-height:10pt; margin:0px; font-size:8pt" align=center><I>(State or other jurisdiction</I></P>
</TD><TD valign=top width=212.8><P style="line-height:10pt; margin:0px; font-size:8pt" align=center><I>(Commission</I></P>
</TD><TD valign=top width=212.8><P style="line-height:10pt; margin:0px; font-size:8pt" align=center><I>(I.R.S. Employer</I></P>
</TD></TR>
<TR><TD valign=top width=212.8><P style="line-height:10pt; margin:0px; font-size:8pt" align=center><I>of incorporation)</I></P>
</TD><TD valign=top width=212.8><P style="line-height:10pt; margin:0px; font-size:8pt" align=center><I>File Number)</I></P>
</TD><TD valign=top width=212.8><P style="line-height:10pt; margin:0px; font-size:8pt" align=center><I>Identification No.)</I></P>
</TD></TR>
</TABLE>
<P style="margin-top:13.333px; margin-bottom:0px" align=center><B>201 Shannon Oaks Circle Suite 105, Cary North Carolina 27511</B></P>
<P style="line-height:10pt; margin:0px; font-size:8pt" align=center><I>(Address of principal executive offices) (Zip Code)</I></P>
<P style="line-height:normal; margin-top:10.667px; margin-bottom:0px; font-size:8pt" align=center>Registrant&#146;s telephone number, including area code <FONT style="font-size:10pt"><B>(919) 481-4000</B></FONT></P>
<P style="margin-top:17.8px; margin-bottom:0px" align=center><B>N/A</B></P>
<P style="line-height:10pt; margin:0px; font-size:8pt" align=center><I>(Former name or former address, if changed since last report)</I></P>
<P style="margin-top:8.867px; margin-bottom:0px">Check the appropriate box below if the Form&nbsp;8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (<U>see</U> General Instruction A.2. below):</P>
<P style="margin:0px"><BR></P>
<TABLE style="font-size:10pt" cellspacing=0><TR height=0 style="font-size:0"><TD width=17.067></TD><TD width=608.6></TD></TR>
<TR><TD style="border:1px solid #000000" valign=top width=17.067><P>&nbsp;</P></TD><TD valign=top width=608.6><P style="margin:0px">&nbsp;Written communications pursuant to Rule&nbsp;425 under the Securities Act (17 CFR 230.425)</P>
</TD></TR>
<TR><TD style="border-bottom:1px solid #000000" valign=top width=17.067><P>&nbsp;</P></TD><TD valign=top width=608.6><P>&nbsp;</P></TD></TR>
<TR><TD style="border-left:1px solid #000000; border-right:1px solid #000000; border-bottom:1px solid #000000" valign=top width=17.067><P>&nbsp;</P></TD><TD valign=top width=608.6><P style="margin:0px">&nbsp;Soliciting material pursuant to Rule&nbsp;14a-12 under the Exchange Act (17 CFR 240.14a-12)</P>
</TD></TR>
<TR><TD style="border-bottom:1px solid #000000" valign=top width=17.067><P>&nbsp;</P></TD><TD valign=top width=608.6><P>&nbsp;</P></TD></TR>
<TR><TD style="border-left:1px solid #000000; border-right:1px solid #000000; border-bottom:1px solid #000000" valign=top width=17.067><P>&nbsp;</P></TD><TD valign=top width=608.6><P style="margin:0px">&nbsp;Pre-commencement communications pursuant to Rule&nbsp;14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</P>
</TD></TR>
<TR><TD style="border-bottom:1px solid #000000" valign=top width=17.067><P>&nbsp;</P></TD><TD valign=top width=608.6><P>&nbsp;</P></TD></TR>
<TR><TD style="border-left:1px solid #000000; border-right:1px solid #000000; border-bottom:1px solid #000000" valign=top width=17.067><P>&nbsp;</P></TD><TD valign=top width=608.6><P style="margin:0px">&nbsp;Pre-commencement communications pursuant to Rule&nbsp;13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</P>
</TD></TR>
</TABLE>
<P style="margin:0px"><BR></P>
<P style="margin-top:0px; margin-bottom:2.2px; padding-bottom:4px; border-bottom:1.333px solid #000000">&nbsp;&nbsp;</P>
<P style="margin:0px; padding-top:4px; border-top:4px solid #000000">&nbsp;</P>
<P style="margin-top:0px; margin-bottom:8.867px"><BR>
<BR></P>
<HR style="margin-top:9.6px; margin-bottom:9.6px" noshade size=1.333>
<P style="margin-top:0px; margin-bottom:8.867px; page-break-before:always"><B>ITEM 4.01 &#151; Changes in Registrant&#146;s Certifying Accountant</B></P>
<P style="margin-top:0px; margin-bottom:8.867px">(a) Previous independent accountant</P>
<P style="line-height:normal; margin-top:0px; margin-bottom:8.867px">On January&nbsp;9, 2009, Issuer Direct Corporation (the&nbsp;<I>&#147;Company&#148;</I>) notified De Joya Griffith &amp; Company, LLC.<FONT style="font-size:12pt"> </FONT>(<I>&#147;De Joya&#148;</I>) that effective January&nbsp;9, 2009 the Company&nbsp;has decided to dismiss DeJoya as the Company&#146;s independent registered public accounting firm. The decision to dismiss DeJoya was made and approved by the Company&#146;s Board of Directors.</P>
<P style="margin-top:0px; margin-bottom:8.867px">The audit reports of De Joya on the Company&#146;s financial statements for the fiscal years ended December&nbsp;31, 2007 and 2006&nbsp;did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to audit scope, or accounting principles. However, the De Joya reports for these fiscal years ended contained a going concern qualification. This qualification expressed substantial doubt about the Company&#146;s ability to continue as a going concern based on significant recurring operating losses. During the two most recent fiscal years and the subsequent interim period through January&nbsp;9,

<STRIKE></STRIKE>


2009,

the Company had no disagreements with De Joya on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement, if not resolved to their satisfaction, would have caused De Joya to make reference to the subject matter of the disagreement in connection with its reports. In addition, during that time there were no reportable events (as defined in Item 304(a)(1)(v) of Regulation&nbsp;S-K).</P>
<P style="margin-top:0px; margin-bottom:8.867px">The Company has provided De Joya with a copy of the disclosures required by Item 304(a) contained in this Report on Form&nbsp;8-K and has requested that DeJoya furnish the Company with a letter addressed to the SEC stating whether DeJoya agrees with the statements made by the registrant&nbsp;in this Form&nbsp;8-K and, if not, stating the respects in which it does not agree. A copy of De Joya&#146;s letter dated January&nbsp;12, 2009 is filed as Exhibit&nbsp;16.1to this Form&nbsp;8-K.</P>
<P style="margin-top:0px; margin-bottom:8.867px">(b) New independent accountant</P>
<P style="line-height:normal; margin-top:0px; margin-bottom:8.867px">Effective as of January&nbsp;9,

<STRIKE></STRIKE>


2009,

 the Company&nbsp;engaged GBH CPAs, PC<FONT style="font-size:12pt">. </FONT>(<I>&#147;GBH&#148;</I>) as its new independent registered public accounting firm. The decision to engage GBH was made and approved by the Company&#146;s Board of Directors.</P>
<P style="margin-top:0px; margin-bottom:8.867px">During the two most recent fiscal years and through January&nbsp;9, 2009, the Company has not consulted with GBH regarding either: (i)&nbsp;the application of accounting principles to a specified transaction, either completed or proposed; or the type of audit opinion that might be rendered on the Company&#146;s financial statements; or (ii)&nbsp;any matter that was either subject of a disagreement (as that term is defined in Item 304(a)(1)(iv) of Regulation&nbsp;S-K) or a reportable event (as that term is described in Item 304(a)(1)(v) of Regulation&nbsp;S-K).</P>
<P style="margin-top:0px; margin-bottom:8.867px"><B>Item 5.02 &#151; Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers</B></P>
<P style="margin-top:0px; margin-bottom:8.867px">On January&nbsp;8, 2009, James Learish announced his resignation as President of Issuer Direct Corporation (the &#147;Company&#148;), effective as of January&nbsp;9, 2009. Mr.&nbsp;Learish will continue to serve as a member of Board of Directors of the Company.</P>
<P style="margin-top:0px; margin-bottom:8.867px"><B>Item 9.01 &#151; Financial Statements and Exhibits </B></P>
<P style="margin-top:0px; margin-bottom:8.867px">(a) Financial Statements.</P>
<P style="margin-top:0px; margin-bottom:8.867px; text-indent:48px">None</P>
<P style="margin-top:0px; margin-bottom:8.867px">(b) Pro Forma Financial Information. </P>
<P style="margin-top:0px; margin-bottom:8.867px; text-indent:48px">None &nbsp;</P>
<P style="margin-top:0px; margin-bottom:8.867px">(c) Shell company transactions. </P>
<P style="margin-top:0px; margin-bottom:8.867px; text-indent:48px">None &nbsp;</P>
<P style="margin-top:0px; margin-bottom:8.867px">(d) Exhibits:</P>
<P style="margin:0px; text-indent:48px"><U>16.1</U> &nbsp;&nbsp;De Joya Griffith &amp; Company, LLC letter addressed to the Securities and Exchange Commission

*

</P>
<P style="margin:0px">

&#151;&#151;&#151;&#151;&#151;&#151;&#151;

</P>
<P style="margin:0px">

* Previously filed.

</P>
<P style="margin:0px" align=center><BR>
<BR></P>
<HR style="margin-top:9.6px; margin-bottom:9.6px" noshade size=1.333>
<P style="margin:0px; page-break-before:always" align=center><B>SIGNATURES</B></P>
<P style="margin-top:8.867px; margin-bottom:0px; text-indent:48px">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.</P>
<P style="margin-top:9.8px; margin-bottom:0px"><BR></P>
<TABLE style="font-size:10pt" cellspacing=0 align=center><TR height=0 style="font-size:0"><TD width=333.733></TD><TD width=29.933></TD><TD width=260.333></TD></TR>
<TR><TD valign=top width=333.733><P style="margin:0px">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
</TD><TD valign=top width=290.267 colspan=2><P style="margin:0px"><B>Issuer Direct Corporation</B></P>
</TD></TR>
<TR><TD valign=top width=333.733><P>&nbsp;</P></TD><TD valign=top width=29.933><P>&nbsp;</P></TD><TD valign=top width=260.333><P style="margin:0px">&nbsp;</P>
</TD></TR>
<TR><TD valign=top width=333.733><P>&nbsp;</P></TD><TD valign=top width=29.933><P>&nbsp;</P></TD><TD valign=top width=260.333><P>&nbsp;</P></TD></TR>
<TR><TD valign=top width=333.733><P>&nbsp;</P></TD><TD valign=top width=29.933><P style="margin:0px">By: </P>
</TD><TD style="border-bottom:1px solid #000000" valign=top width=260.333><P style="line-height:normal; margin:0px">/s/ B<FONT style="font-size:6pt">RIAN</FONT> R. B<FONT style="font-size:6pt">ALBIRNIE</FONT></P>
</TD></TR>
<TR><TD valign=top width=333.733><P>&nbsp;</P></TD><TD valign=top width=29.933><P>&nbsp;</P></TD><TD valign=top width=260.333 rowspan=2><P style="margin:0px">Brian R. Balbirnie</P>
<P style="margin:0px">Chief Executive Officer </P>
</TD></TR>
<TR><TD valign=top width=333.733><P>&nbsp;</P></TD><TD valign=top width=29.933><P>&nbsp;</P></TD></TR>
<TR><TD valign=top width=333.733><P>&nbsp;</P></TD><TD valign=top width=29.933><P>&nbsp;</P></TD><TD valign=top width=260.333><P>&nbsp;</P></TD></TR>
</TABLE>
<P style="margin-top:8.867px; margin-bottom:0px">Date: January&nbsp;15, 2009</P>
<P style="margin-top:8.867px; margin-bottom:0px"><BR>
<BR></P>
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