UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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): July 28, 2006
Pharma-Bio Serv, Inc.
(Exact name of registrant as specified in its charter)
Delaware 0-50956 20-0653570
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(State or other jurisdiction of (Commission File Number) (I.R.S. Employer Identification No.)
incorporation)
373 Mendez Vigo, Suite 110, Dorado, Puerto Rico 00646
(Address of principal executive offices)
Registrant's telephone number, including area code: (787) 278-2709
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):
[_] 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 Accountants.
On July 28, 2006, Kevane Soto Pasarell Grant Thornton LLP ("Kevane")
advised us that it is resigning as our independent registered accounting firm as
of the completion of the third quarter interim review.
Kevane was the independent accountant for Plaza Consulting Group, Inc.
("Plaza") for the fiscal years ended October 31, 2005 and 2004. Kevane's report
for these periods did not contain an adverse opinion or disclaimer of opinion,
nor was it qualified or modified as to uncertainty, audit scope or accounting
principles. Plaza was acquired by Pharma-Bio Serv, Inc. (the "Registrant") on
January 25, 2006. During the two most recent fiscal years (for Plaza) and any
subsequent interim period (for the Registrant) through the date of resignation,
there were no disagreements with Kevane 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 Kevane, would have
caused it to make reference to the subject matter of the disagreements in
connection with its reports.
Item 9.01 Financial Statements and Exhibits.
Exhibits
16.1 Letters from Kevane Soto Pasarell Grant Thornton LLP
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.
PHARMA-BIO SERV, INC.
(Registrant)
Date: August 11, 2006 /s/ Manuel O. Morera
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Manuel O. Morera, Chief Financial Officer