Global Arena Holding, Inc. (OTC BB: GAHC.OB ), formerly China Stationery and Office Supply, Inc., through its operating subsidiaries based in the People’s Republic of China, is engaged in developing, manufacturing and marketing office supplies, including stationery, hole punchers, staplers, pens and pencils, rubber stamps, felt markers and numerous other items, which are sold through a global network of distributors in the People’s Republic of China. The Company’s business operations are carried on by its subsidiary, Ningbo Binbin Stationery Co., Ltd. (Binbin). The Company has two reportable segments: Ningbo Binbin Stationery Co., Ltd (Stationery) and Ningbo Binbin Style Commodity Co., Ltd (Style).
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Thursday, September 15, 2011
Form 8-K/A for GLOBAL ARENA HOLDING, INC.
15-Sep-2011Changes in Registrant's Certifying Accountant
Item 4.01 Changes in Registrant's Certifying Accountant(a)(1) On August 1, 2011, Global Arena Holding, Inc. dismissed P.C. Liu, CPA, P.C.(i) On August 1, 2011, as a result of the merger of Global Arena Holding Subsidiary Corp., the registrant decided to dismiss P.C. Liu, CPA, P.C. as its independent accountants.(ii) P.C. Liu's report on the financial statements for the past two years ended December 31, 2010, were not subject to an adverse or qualified opinion or a disclaimer of opinion and were not modified as to uncertainty, audit scope or accounting principles except that P.C. Liu CPA, P.C.'s report on the financial statements as of December 31, 2010 and 2009, and each of the years then ended contained explanatory language that substantial doubt existed about the registrant's ability to continue as a going concern due to the registrant's net loss and its working capital deficiencies for each of these years.(iii) The decision to change accountants was approved by the registrant's board of directors; and(iv) There have been no disagreements with P.C. Liu CPA, P.C.'s related to accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements if not resolved to the satisfaction of P.C. Liu CPA, P.C., would have caused P.C. Liu CPA P.C. to make reference to the subject matter of the disagreement in connection with its report.There were not any disagreements with the former accountant during the two most recent fiscal years and any subsequent interim period preceding the date of dismissal of the former accountant.(2) On August 1, 2011, the registrant engaged Marcum LLP. as its independent accountants.The registrant had not consulted its newly engaged accountant during the two most recent years and any subsequent interim period prior to engaging that accountant.(i) Not Applicable(ii) Not applicable(3) The registrant has provided to P.C. Liu, its former accountant, a copy of the disclosures contained in this Item 4 and the registrant has requested a letter from P.C. Liu addressed to the Commission, confirming certain statements made by the registrant in this Item 4.01. A copy of this letter is attached hereto.(b) Not applicable3
Friday, August 26, 2011
Monday, August 22, 2011
Friday, May 13, 2011
GLOBAL ARENA HOLDING, INC.
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