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): August 25, 2009
MERRIMAN CURHAN FORD GROUP,
INC.
(Exact Name of Registrant as Specified
in Charter)
|
Delaware
|
001-15831
|
11-2936371
|
|
(State or Other
Jurisdiction
|
(Commission File
Number)
|
(IRS
Employer
|
|
of
Incorporation)
|
|
Identification
No.)
|
|
600 California Street, 9th
Floor,
|
94108
|
|
San Francisco,
California
|
(Zip
Code)
|
|
( Address of Principal
Executive Offices)
|
|
Registrant's telephone number, including
area code (415) 248-5600
(Former Name or Former Address, if
Changed Since Last Report)
|
Item 4.01.
|
Changes in Registrant’s Certifying
Accountant
|
On August 25, 2009, Merriman Curhan Ford Group,
Inc. (“Merriman” or “Registrant”) dismissed Ernst & Young LLP as its
independent registered public accounting firm. The Registrant’s Audit
Committee and Board of Directors participated in and approved the decision to
change independent registered public accounting firms. The Registrant notified
Ernst & Young LLP of this decision on August 25, 2009.
The reports of Ernst & Young LLP on
the consolidated financial statements for the past two fiscal years contained no
adverse opinion or disclaimer of opinion and were not qualified or modified as
to uncertainty, audit scope or accounting principles.
In connection with the audits of the
Company’s financial statements for each of the two fiscal years ended December
31, 2008, and in the subsequent interim period through August 25, 2009,
there were no disagreements
with Ernst & Young LLP on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope and procedures, which, if not
resolved to the satisfaction of Ernst & Young LLP would have caused
Ernst & Young LLP to make reference to the matter in their
report. The
Company has requested Ernst & Young LLP
to
furnish it a letter addressed to the Commission
stating whether it agrees with the above statements. A copy of that letter,
dated August
26, 2009 is filed
as Exhibit 16.1 to this Form 8-K.
On August 25, 2009, the Audit Committee and the Board of
Directors appointed Burr, Pilger & Mayer LLP (“BPM”) as the independent
registered public accounting firm of Merriman Curhan Ford Group,
Inc. During the Registrant’s two most recent fiscal years and in the
subsequent period through
August 25, 2009, neither the Registrant nor anyone acting on its behalf,
consulted with BPM regarding either: (i) the application of accounting
principles to a specified
transaction, either completed or proposed, or the type of audit opinion that
might be rendered on Merriman’s financial statements, and no written report nor
oral advice was provided by BPM, or (ii) any matter that was either the subject
of a disagreement, as that term is defined in Item 304(a)(1)(iv) of Regulation
S-K, or a reportable event, as that term is defined in Item 304(a)(1)(v) of
Regulation S-K. During 2008 and 2009, Merriman Curhan Ford Group,
Inc. engaged BPM to provide certain accounting services and has had normal
consultations with BPM inherent with the services they had been engaged to
provide. As part of the appointment process, both BPM and the Audit
Committee of Merriman Curhan Ford Group, Inc. considered the timing and nature
of these services and have concluded that such services do not impair BPM’s
independence with respect to Merriman Curhan Ford Group,
Inc.
|
16.1
|
Letter from Ernst & Young LLP
regarding change in certifying
accountant
|
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.
|
|
MCF CORPORATION
|
|
|
|
|
|
|
Date: August 31,
2009
|
By:
|
/s/ D. JONATHAN
MERRIMAN
|
|
|
|
|
D. Jonathan Merriman
|
|
|
|
Chief Executive Officer
|