UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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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): October 7, 2008
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Energy Services of America Corporation
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(Exact name of Registrant as specified in its charter)
Delaware 001-32998 20-4606266
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(State or Other Jurisdiction (Commission File Number) (I.R.S. Employer
of Incorporation) Identification No.)
2450 First Avenue, Huntington, West Virginia 25703
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(Address of principal executive offices)
(304) 528-2791
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Registrant's telephone number, including area code
(Former Name or former address, if changed since last report)
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:
|_| 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
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(a) Energy Services of America Corporation (the "Company") has engaged
Arnett & Foster, Certified Public Accountants, P.L.L.C. ("Arnett & Foster") as
its new independent registered public accounting firm, effective October 1,
2008. The Company continued its relationship with Castaing, Hussey & Lolan LLC,
CPAs ("CHL") as its independent registered public accounting firm through the
preparation and filing on August 13, 2008 of the Company's Form 10-Q for the
quarter period ended June 30, 2008. On October 1, 2008, the Company notified CHL
that it was dismissed as principal accountants.
CHL's reports on the consolidated financial statements of the Company as of
and for the years ended September 30, 2007 and 2006 did not contain an adverse
opinion or a disclaimer of opinion and were not qualified or modified as to
uncertainty, audit scope or accounting principles. Arnett & Foster has been
engaged to audit the consolidated financial statements of the Company as of and
for the year ending September 30, 2008. The engagement of Arnett & Foster was
approved by the Company's Audit Committee.
In connection with the audits of the two fiscal years ended September 30,
2007 and the subsequent interim period through the date of this Report, there
were (1) no disagreements with CHL 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 CHL, would have caused
them to make reference to the subject matter of the disagreements in connection
with their opinion and (2) no reportable events.
The Company has provided CHL with a copy of the disclosures contained in
this Report, which was received by CHL on October 1, 2008. The Company has
requested CHL to furnish the Company with a letter in response to Item 304(a) of
Regulation S-K. Such letter is included as an exhibit to this Report.
(b) Arnett & Foster was engaged by the Company on October 1, 2008 to audit
the consolidated financial statements of the Company as of and for the year
ending September 30, 2008. During the period beginning October 1, 2006 through
the date of this Report, the Company did not consult with Arnett & Foster
regarding any of the matters set forth in Item 304(a)(2)(i) or (ii) of
Regulation S-K.
Item 5.02. Departure of Directors or Certain Officers; Election of Directors;
Appointment of Certain Officers; Compensatory Arrangements of
Certain Officers
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On October 1, 2008, Jack M. Reynolds resigned as President and Chief
Financial Officer of the Company. Mr. Edsel R. Burns has been appointed
President. Mr. Burns is currently a director of the Company.
On October 1, 2008, Larry A. Blount was appointed as Chief Financial
Officer and Secretary/Treasurer of the Company. Mr. Blount graduated from West
Virginia State University with a Bachelor of Science degree in Business
Administration and Accounting. He is also a Certified Public Accountant. Mr.
Blount was employed by Union Boiler Company, in various capacities, including
Staff Accountant, Internal Auditor, Chief Accountant and Controller, from
1980-1996. From 1996-2003 he was Controller and Vice-President of Accounting and
Finance for Williams Group International. He served as Divisional Accounting
Manager for Alberici Constructors from 2003-2005. From 2005-2007, Mr. Blount
served as Vice President, Chief Financial Officer, Secretary and Treasurer for
Nitro Electric Company.
Item 9.01 Financial Statements and Exhibits
(a) Financial Statements of businesses acquired.
Not Applicable.
(b) Pro forma financial information.
Not Applicable.
(c) Shell Company Transactions.
Not Applicable.
(d) Exhibits.
16. Letter from Castaing, Hussey & Lolan, LLC
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.
ENERGY SERVICES OF AMERICA CORPORATION
DATE: October 7, 2008 By: /s/ Edsel R. Burns
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Edsel R. Burns
President
(Duly Authorized Representative)
EXHIBIT INDEX
Exhibit No. Description
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16 Letter of Castaing, Hussey & Lolan, LLC regarding change
in certifying accountant