UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
CURRENT
REPORT FOR ISSUERS SUBJECT TO THE
1934
ACT REPORTING REQUIREMENTS
FORM
8-K
CURRENT
REPORT
Pursuant
to Section 13 or 15(d) of the Securities Exchange Act of 1934.
Date
of
Event: January 26, 2006 (date of earliest event reported)
NEXIA
HOLDINGS, INC.
(Exact
name of registrant as specified in its charter)
Nevada
(State
or
other jurisdiction of incorporation or organization)
|
033-22128D
(Commission
File Number)
|
488159-10-4
(IRS
Employer Identification Number)
|
59
West 100 South, Second Floor, Salt Lake City, Utah
84101
(Address
of principal executive offices)
(801)
575-8073
(Registrant's
telephone number, including area code)
ITEM
4.01 Changes
in Registrant's
Certifying Accountant
On
January 26, 2006, De Joya Griffith & Company, LLC. (the “New Accountant”) of
6330 McLeod Drive, Suite 1, Las Vegas, Nevada 89102 was retained as the auditors
for Nexia Holdings, Inc. (the “Company”).
In
making
the selection of the New Accountant the Company’s management and board of
directors reviewed auditor independence issues and the absence of any
pre-existing business or commercial relationship with the new accountant and
concluded that there are no such relationships that would impair the
independence of the New Accountant. The board and management of the Company
concluded that the geographical proximity would benefit the Company in working
with the New Accountant and promote the timely completion of work requested
from
the New Accountant.
During
the two fiscal years ended December 31, 2003 and December 31, 2004 and through
January 24, 2006, the Company did not consult with De Joya Griffith &
company, LLC regarding any of the matters or events set forth in Item
304(a)(2)(i) and (ii) or Regulation S-B.
On
January 26, 2006 the Company informed its prior accountant Bongiovanni &
Associates, P.A. (the “Former Accountant”) of 17111 Kenton Drive, Suite 204-B,
Cornelius, North Carolina 28031, that it was dismissed as the Company’s
auditors.
During
the Company’s two most recent fiscal years and the subsequent interim period
through the date of dismissal, there were no disagreements with the Former
Accountant on any matters of accounting principles or practices, financial
statement disclosure or auditing scope or procedure, which, if not resolved
to
the satisfaction of the Former Accountant, would have caused it to make
reference to the subject matter of the disagreement in connection with its
reports on these financial statements for those periods.
The
Company has requested that the Former Accountant furnish it with a letter
addressed to the Securities and Exchange Commission stating whether it agrees
with the above statements. The requested letter is attached as Exhibit 16.1
to
this Current Report on Form 8-K.
ITEM
9.01 Financial
Statements and Exhibits
The
following exhibits are included as part of this report:
|
Exhibit
No.
|
Page
No.
|
Description
|
2
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.
| Nexia Holdings, Inc. | ||
| |
|
|
| Dated this 27th day of January, 2006. | By: | /s/ Richard Surber |
|
Richard Surber
President
|
||
3