Form 8-K for INSTACARE CORP.

13-May-2009

Changes in Registrant's Certifying Accountant


Item 4.01. Changes in Registrant's Certifying Accountant

On May 4, 2009, the Registrant dismissed Weaver & Martin, LLC as the Registrant's independent auditor. On May 5, 2009, the Registrant engaged Beckstead & Watts, LLP, as their independent accountants for the year ended December 31, 2008. This is a change in accountants recommended and approved by the Registrant's Executive Management and the Registrant's Board of Directors. During the most recent two fiscal years and the portion of time preceding the decision to engage Beckstead & Watts, LLP, neither the Registrant nor anyone engaged on its behalf has consulted with Beckstead & Watts, LLP regarding (i) either the application of accounting principals to a specified transaction, either completed or proposed; or the type of audit opinion that might be rendered on the Registrant's financial statements; or (ii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K) or a reportable event.

The audit reports issued by Weaver & Martin, LLC with respect to the Registrant's financial statements for the fiscal years ended December 31, 2007 and 2006 did not contain an adverse opinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope, or accounting principles, except that Weaver & Martin, LLC's report contained an explanatory paragraph regarding substantial doubt about the Registrant's ability to continue as a going concern. From January of 2007 through the notice date, there were no disagreements between the Registrant and Weaver & Martin, LLC 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 Weaver & Martin, LLC would have caused it to make a reference to the subject matter of the disagreement in connection with its audit report.

The change in accountants does not result from any dissatisfaction with the quality of professional services rendered by Weaver & Martin, LLC, as the independent accountants of the Registrant.