UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 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) December 17, 2018
| MIDWEST ENERGY EMISSIONS CORP. |
| (Exact name of registrant as specified in its charter) |
Commission file number 000-33067
| Delaware |
| 87-0398271 |
| (State or other jurisdiction of incorporation) |
| (I.R.S. Employer Identification No.) |
| 670 D Enterprise Drive Lewis Center, Ohio |
43035 | |
| (Address of principal executive offices) |
| (Zip Code) |
Registrant’s telephone number, including area code: (614) 505-6115
Not applicable
(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 (see General Instruction A.2. below):
o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act (17 CFR 230.405) or Rule 12b-2 of the Exchange Act (17 CFR 240.12b-2).
Emerging growth company o
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. o
Item 4.01 Changes in Registrant’s Certifying Accountant.
(a) On December 17, 2018, Midwest Energy Emissions Corp. (the “Company”) dismissed Schneider Downs & Co., Inc. (“Schneider Downs”) as the principal independent accountants of the Company. The decision to dismiss Schneider Downs as the Company’s principal independent accountants was approved by the Company’s Board of Directors.
The reports issued by the Company’s principal accountants on the Company’s financial statements for either the past two years did not contain an adverse opinion or a disclaimer of opinion, or were qualified or modified as to uncertainty, audit scope, or accounting principles, except that the report of Schneider Downs for the year ended December 31, 2017 included an explanatory paragraph indicating that there was substantial doubt about the Company’s ability to continue as a going concern.
During the Company’s two most recent fiscal years and any subsequent interim period preceding the date hereof, there were no disagreements with the former accountants 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 the former accountants, would have caused it to make reference to the subject matter of the disagreements in connection with its report.
During the Company’s two most recent fiscal years and any subsequent interim period preceding the date hereof, there were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.
The Company has requested Schneider Downs to furnish it a letter addressed to the Commission stating whether it agrees with the above statements. A copy of that letter from Schneider Downs is filed as Exhibit 16.1 to this Form 8-K.
(b) Effective as of December 17, 2018, the Company engaged Marcum LLP (“Marcum”) as its independent registered public accounting firm to audit the financial statements of the Company. The decision to engage Marcum as the Company’s independent registered public accounting firm was approved by the Company’s Board of Directors.
During the two most recent fiscal years and any subsequent period prior to engaging Marcum, the Company has not consulted with Marcum regarding either: (i) application of accounting principles to any specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements, and neither a written report was provided to the Company nor oral advice was provided that Marcum concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a disagreement (as defined in Regulation S-K, Item 304(a)(1)(iv) and the related instructions) or a reportable event (as defined in Regulation S-K, Item 304(a)(1)(v)).
Item 9.01 Financial Statements and Exhibits.
| Exhibit Number |
Description | |
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* Filed herewith.
| 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.
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| Midwest Energy Emissions Corp. | ||
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| Date: December 21, 2018 | By: | /s/ Richard H. Gross | |
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| Richard H. Gross | ||
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| Chief Financial Officer | ||
| 3 |