UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
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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): September 27, 2004
ADVANCED BATTERY TECHNOLOGIES, INC.
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(Exact Name of Registrant as Specified in its Charter)
Delaware 0-13337 22-2497491
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(State of Incorporation) (Commission File (IRS Employer
Number) Identification No.)
100 Wall Street, 15th Floor, New York, NY 10005
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(Address of principal executive offices)
(212) 232-1021 x. 221
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Registrant's Telephone Number
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 communication 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 Change in Registrant's Certifying Accountant
On September 27, 2004 Rosenberg Rich Baker Berman & Company, P.A.
("RRBB") resigned from its position as Advanced Battery's principal
independent accountant.
RRBB has not rendered any audit opinion to date on Advanced Battery's
financial statements. RRBB did render an audit opinion with respect to the
financial statements of Heilongjiang ZhongQiang Power-Tech Co., Ltd. ("ZQPT")
as of December 31, 2003 and 2002 and the related statements of operations,
changes in stockholders' equity and cash flows for the year ended December 31,
2003, the period from August 20, 2002 (date of inception) to December 31,
2002, and the period from August 20, 2002 (date of inception) to December 31,
2003. Cashtech Investment Limited is a wholly-owned subsidiary of Advanced
Battery. Cashtech Investment Limited owns 70% of the outstanding capital
stock of ZQPT.
The audit report of RRBB on ZQPT's financial statements did not contain
any adverse opinion or disclaimer of opinion, nor any modification or
qualification. RRBB did not, during the applicable periods, advise Advanced
Battery or ZQPT of any of the enumerated items described in Item
304(a)(1)(iv)(B) of Regulation S-B.
Advanced Battery and RRBB have not had any disagreement on any matter of
accounting principles or practices, financial statement disclosure, or
auditing scope or procedure, which disagreement, if not resolved to RRBB's
satisfaction, would have caused RRBB to make reference to the subject matter
of the disagreement in connection with its reports.
On September 28, 2004, Advanced Battery retained the firm of PKF Hong
Kong SAR to audit Advanced Battery's financial statements for the year ended
December 31, 2004. At no time during the past two fiscal years or any
subsequent period did Advanced Battery consult with PKF regarding either the
application of accounting principles to a specified transaction or the type of
audit opinion which might be rendered on Advanced Battery's financial
statements or any matter of the sort described above with reference to RRBB.
EXHIBITS
16. Letter from Rosenberg Rich Baker Berman & Company, P.A.
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.
ADVANCED BATTERY TECHNOLOGIES, INC.
Dated: September 29, 2004 By:/s/ Zhiguo Fu
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Zhiguo Fu
Chief Executive Officer