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) July
19, 2007
ADVANCED
PHOTONIX, INC.
(Exact
Name of Registrant as Specified in its Charter)
|
Delaware
|
|
1-11056
|
|
33-00325826
|
|
(State
or other jurisdiction incorporation)
|
|
(Commission
File Number)
|
|
(IRS
Employer Identification No.)
|
2925
Boardwalk, Ann Arbor, Michigan 48104
(Address
of Principal Executive Offices) (ZIP Code)
Registrant's
telephone number, including area code: (734)
864-5600
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))
|
Item
4. 01 Changes
in Registrant's Certifying Accountants.
Effective
July 19, 2007, Advanced Photonix, Inc. (the “Company”) engaged the accounting
firm BDO Seidman, LLP (“BDO”) as its new independent public accountants and
dismissed Farber Hass Hurley & McEwen, LLP (“FHH&M”) (formerly known as
Farber & Hass LLP). The decision to change the Company’s accounting firm was
approved by the Audit Committee of the Company’s Board of
Directors.
The
reports of FHH&M on the financial statements of the Company for the past two
fiscal years ended March 31, 2007 and March 31, 2006 did not contain an adverse
opinion or disclaimer of opinion and were not qualified or modified as to
uncertainty, audit scope or accounting principle.
In
connection with the audits of the Company’s financial statements for each of the
two fiscal years ended March 31, 2007 and March 31, 2006 and in the subsequent
interim period from April 1, 2007 through and including July 19, 2007, there
were no disagreements between the Company and FHH&M 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
FHH&M, would have caused them to make reference thereto in their report on
the financial statements for such years.
During
each of the two fiscal years ended March 31, 2007 and March 31, 2006 and in
the
subsequent interim period from April 1, 2007 through and including July 19,
2007, there were no “reportable events” as that term is described in Item 304
(a)(1)(v) of Regulation S-K.
The
Company has not consulted with BDO during the last two fiscal years ended March
31, 2007 and March 31, 2006 or during the subsequent interim period from April
1, 2007 through and including July 19, 2007, on 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, or any other matters or reportable events pursuant to Item
304(a)(2)(i) and Item 304(a)(2)(ii) of Regulation S-K.
The
Company requested FHH&M furnish a letter addressed to the Securities and
Exchange Commission stating whether or not it agrees with the statements made
above by the Company. Such letter is attached hereto as Exhibit 16.1.
Item
9.01 Financial
Statements and Exhibits.
| 16.1 |
Letter
from Farber Hass Hurley & McEwen, LLP to the Securities and Exchange
Commission dated July 19, 2007.
|
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.
ADVANCED
PHOTONIX, INC.
By:
Name:
Richard D. Kurtz
Title:
President and Chief Executive Officer
Date:
July 19, 2007
EXHIBIT
INDEX
|
16.1
|
Letter
from Farber Hass Hurley & McEwen, LLP to the Securities and Exchange
Commission dated July 19, 2007.
|