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
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Date
of Report (Date of earliest event reported)
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November
1, 2008
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ENCISION
INC.
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(Exact
name of registrant as specified in its charter)
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Colorado
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0-28604
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84-1162056
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(State
or other jurisdiction
of
incorporation)
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(Commission
File
Number)
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(I.R.S.
Employer
Identification
No.)
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6797
Winchester Circle, Boulder, Colorado
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80301
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(Address
of principal executive offices)
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(Zip
Code)
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Registrant’s
telephone number, including area code
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(303)
444-2600
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(Former
name or former address, if changed since last report.)
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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):
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o
Written
communications pursuant to Rule 425 under the Securities Act (17
CFR
230.425)
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o
Soliciting
material pursuant
to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
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o
Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17
CFR
240.14d-2(b))
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o
Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17
CFR
240.13e-4(c))
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Item
4.01
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Changes
in Registrant’s Certifying
Accountant.
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On
November 1, 2008, Gordon, Hughes & Banks, LLP (“GH&B”) resigned as the
Company’s independent registered public accounting firm. GH&B recently
entered into an agreement with Eide Bailly LLP (“Eide Bailly”), pursuant to
which Eide Bailly acquired the operations of GH&B and certain of the
professional staff and shareholders of GH&B joined Eide Bailly either as
employees or partners of Eide Bailly and will continue to practice as members
of
Eide Bailly. Concurrent with the resignation of GH&B, the Company, through
and with the approval of its Audit Committee, engaged Eide Bailly as its
independent registered public accounting firm.
The
report of GH&B on the Company’s financial statements for the fiscal year
ended March 31, 2008 did not contain an adverse opinion or a disclaimer of
opinion, and was not qualified or modified as to uncertainty, audit scope,
or
accounting principles.
In
connection with the audit for the past two fiscal years and through November
1,
2008, there were no disagreements with GH&B on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope
or
procedure, which disagreements, it not resolved to the satisfaction of GH&B,
would have caused GH&B to make reference to the subject matter of the
disagreements in connection with its audit reports on the Company’s financial
statements.
| Item 9.01 |
Financial
Statements and Exhibits.
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| (c) |
Exhibits.
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99.1
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Letter
from Gordon, Hughes & Banks, LLP to the Securities and Exchange
Commission, dated November 3, 2008.
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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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ENCISION
INC.
(Registrant)
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| Date November 5, 2008 | By: | /s/ Marcia K. McHaffie |
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Marcia K. McHaffie |
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Controller
Principal
Accounting Officer
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