UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
8-K
CURRENT
REPORT
Pursuant
to Section 13 OR 15(d) of the Securities Exchange Act of 1934
Date of
Report (Date of earliest event reported): October 28, 2008
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ARCLAND
ENERGY CORPORATION
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(Exact
name of registrant as specified in its
charter)
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Utah
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0-10315
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95-4091368
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(State
or other jurisdiction
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(Commission
File Number)
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(IRS
Employer
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of
incorporation)
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Identification
No.)
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17101
Preston Road, Suite 210, Dallas, Texas 75248
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(Address
of principal executive offices, including Zip
Code)
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Registrant’s telephone number,
including area code: 214-774-4820
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(Former
name or former address, if changed since last
report)
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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 - Changes in Registrant’s Certifying Accountant
Jaspers
& Hall, PC (the “Former Accountant”) resigned on October 28, 2008
as independent auditors of Arcland Energy Corporation (the
“Company”). This was due to the fact that the Former Accountant’s
status as a registered public accounting firm was revoked by the Public Company
Accounting Oversight Board. The Former Accountant’s report dated
November 13, 2007, on the Company’s balance sheets as of July 31, 2007 and 2006,
and the related statements of operations, stockholders; equity and cash flows
for the years then ended and for the period from August 1, 2005 through July 31,
2007 (the “2006 and 2007 Financial Statements”), did not contain an adverse
opinion or disclaimer of opinion, or qualification or modification as to
uncertainty, audit scope, or accounting principles.
To the
knowledge of current Company management, in connection with the audit of the
Company’s 2006 and 2007 Financial Statements, there were no disagreements with
the Former Accountant on any matters of accounting principles or practices,
financial statement disclosure, or auditing scope and procedures which, if not
resolved to the satisfaction of the Former Accountant, would have
caused it to make reference to the matter in their report. The
Company has provided the Former Accountant with a copy of this Report and
requested that it furnish a letter addressed to the Securities and Exchange
Commission stating whether it agrees with the above statements and, if not,
stating the respects in which it does not agree. A copy of the Former
Accountant’s letter provided in response to the Company’s request, dated
December 5, 2008 is filed as Exhibit 16 to this Report.
Whitley
Penn LLP was engaged on November 10, 2008 as the principal accountant to audit
the financial statements of the Company. The decision to engage
Whitely Penn LLP was recommended to and approved by the Audit
Committee.
During
the two most recent fiscal years and subsequent to July 31, 2008 through the
date of engagement, neither the Company nor anyone on its behalf consulted with
Whitley Penn LLP, regarding either 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’s financial statements,
nor has Whitley Penn LLP provided to the Company a written report or oral advice
regarding such principles or audit opinion or any matter that was the subject of
a disagreement or reportable event.
Item 9.01 - Financial Statements
and Exhibits
(c) Exhibits
SIGNATURE
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.
Date:
December 5,
2008 ARCLAND ENERGY
CORPORATION
By: /s/ Bryan
Bulloch
Bryan Bulloch,
President
and Chief Financial Officer