GLOBAL RESOURCE CORP - 10KSB - 20070418 - ACCOUNTANT_FEES
ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES.
With this report on Form 10-KSB the Company is changing its fiscal year from
March 31 to December 31. For the fiscal years ended March 31, 2005 and March 31,
2006, the Company's principal accountants were HJ Associates and Consultants,
LLP, but on November 3, 2006, following the filing of the restated financial
statements for prior periods, the Company changed accountants. See Item 8,
above. The principal accountants for this transitional report are Bagell,
Josephs, Levine & Company, LLC.
Audit Fees
The aggregate fees billed for each of the last two fiscal years for professional
services rendered by the Company's principal accountants for the audits of the
Company's annual financial statements and review of financial statements
included in the Company's 10-QSB filings were:
Fiscal Period Accountants Amount
--------------------------------------------------------------------------------
March 31, 2006 HJ Associates & Consultants, LLP $22,000
March 31, 2005 HJ Associates & Consultants, LLP $15,500
Audit-related Fees
The Company filed amendments to Forms 10-QSB containing restated financial
statements for which it paid the principal accountants $10,383. The Company
filed a Form S-8 for which the review and consent fee was $800.
Tax Fees
None for 2006; $475 was paid for the preparation of the Company's tax return for
2005.
All Other Fees
None.
45
SIGNATURES
In accordance with Section 13 or 15(d) of the Exchange Act, the
registrant caused this report to be signed on its behalf by the undersigned,
thereunto duly authorized.
GLOBAL RESOURCE CORPORATION
By: /s/ Frank G. Pringle, President/CEO
-------------------------------------
Frank G. Pringle, Pres./CEO
Date: April 16, 2007
-------------------------------------
In accordance with the Exchange Act, this report has been signed below
by the following persons on behalf of the registrant and in the capacities and
on the dates indicated.
By: /s/ Frank G. Pringle, CEO
-------------------------------------
Frank G. Pringle, CEO, Director
Date: April 16, 2007
-------------------------------------
By: /s/ Jeffrey J. Andrews, CFO, Director
-------------------------------------
Jeffrey J. Andrews, CFO, Director
Date: April 16, 2007
-------------------------------------
46
EXHIBIT 31.1
RULE 13a-14(a)/15d-14(a) CERTIFICATIONS, Adopted Pursuant to Section 302 of the
Sarbanes-Oxley Act of 2002
I, Frank G. Pringle, certify that:
1. I have reviewed this annual report on Form 10-KSB of Global Resource
Corporation;
2. Based on my knowledge, this annual report does not contain any untrue
statement of a material fact or omit to state a material fact necessary to make
the statements made, in light of the circumstances under which such statements
were made, not misleading with respect to the period covered by this annual
report;
3. Based on my knowledge, the financial statements, and other financial
information included in this annual report, fairly present in all material
respects the financial condition, results of operations and cash flows of the
small business issuer as of, and for, the periods presented in this annual
report;
4. The small business issuer's other certifying officer(s) and I are responsible
for establishing and maintaining disclosure controls and procedures (as defined
in Exchange Act Rules 13a-15(e)and 15d- 15(e)) for the small business issuer and
have:
a) designed such disclosure controls and procedures, or caused such disclosure
controls and procedures to be designed under our supervision, to ensure that
material information relating to the small business issuer, including its
consolidated subsidiaries, is made known to us by others within those entities,
particularly during the period in which this annual report is being prepared;
b) evaluated the effectiveness of the small business issuer's disclosure
controls and procedures and presented in this report our conclusions about the
effectiveness of the disclosure controls and procedures, as of the end of the
period covered by this report based on such evaluation; and
c) disclosed in this report any change in the small business issuer's internal
control over financial reporting that occurred during the small business
issuer's most recent fiscal quarter (the small business issuer's fourth physical
quarter in the case of an annual report) that has materially affected, or is
reasonably likely to materially affect, the small business issuer's internal
control over financial reporting.
5. The small business issuer's other certifying officer(s) and I have disclosed,
based on our most recent evaluation of internal control over financial
reporting, to the small business issuer's auditors and the audit committee of
small business issuer's board of directors (or persons performing the equivalent
functions):
a) all significant deficiencies and material weaknesses in the design or
operation of internal controls over financial reporting which are reasonably
likely to adversely affect the small business issuer's ability to record,
process, summarize and report financial information; and
b) any fraud, whether or not material, that involves management or other
employees who have a significant role in the small business issuer's internal
control. over financial reporting.
Date: April 16, 2007 /s/ Frank G. Pringle
----------------------
Frank G. Pringle
Chief Executive Officer
EXHIBIT 31.2
RULE 13a-14(a)/15d-14(a) CERTIFICATIONS, Adopted Pursuant to Section 302 of the
Sarbanes-Oxley Act of 2002
I, Jeffrey J. Andrews, certify that:
1. I have reviewed this annual report on Form 10-KSB of Global Resource
Corporation;
2. Based on my knowledge, this annual report does not contain any untrue
statement of a material fact or omit to state a material fact necessary to make
the statements made, in light of the circumstances under which such statements
were made, not misleading with respect to the period covered by this annual
report;
3. Based on my knowledge, the financial statements, and other financial
information included in this annual report, fairly present in all material
respects the financial condition, results of operations and cash flows of the
small business issuer as of, and for, the periods presented in this annual
report;
4. The small business issuer's other certifying officer(s) and I are responsible
for establishing and maintaining disclosure controls and procedures (as defined
in Exchange Act Rules 13a-15(e) and 15d- 15(e)) for the small business issuer
and have:
a) designed such disclosure controls and procedures, or caused such disclosure
controls and procedures to be designed under our supervision, to ensure that
material information relating to the small business issuer, including its
consolidated subsidiaries, is made known to us by others within those entities,
particularly during the period in which this annual report is being prepared;
b) evaluated the effectiveness of the small business issuer's disclosure
controls and procedures and presented in this report our conclusions about the
effectiveness of the disclosure controls and procedures, as of the end of the
period covered by this report based on such evaluation; and
c) disclosed in this report any change in the small business issuer's internal
control over financial reporting that occurred during the small business
issuer's most recent fiscal quarter (the small business issuer's fourth physical
quarter in the case of an annual report) that has materially affected, or is
reasonably likely to materially affect, the small business issuer's internal
control over financial reporting.
5. The small business issuer's other certifying officer(s) and I have disclosed,
based on our most recent evaluation of internal control over financial
reporting, to the small business issuer's auditors and the audit committee of
small business issuer's board of directors (or persons performing the equivalent
functions):
a) all significant deficiencies and material weaknesses in the design or
operation of internal controls over financial reporting which are reasonably
likely to adversely affect the small business issuer's ability to record,
process, summarize and report financial information; and
b) any fraud, whether or not material, that involves management or other
employees who have a significant role in the small business issuer's internal
control. over financial reporting.
Date: April 16, 2007 /s/ Jeffrey J. Andrews
-----------------------
Jeffrey J. Andrews
Chief Financial Officer
EXHIBIT 32.1
CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION
906 OF THE SARBANES-OXLEY ACT OF 2002
The undersigned officer of Global Resource Corporation (the "Company") hereby
certifies to my knowledge that the Company's annual report on Form 10-KSB for
the year ended December 31, 2006 (the "Report"), as filed with the Securities
and Exchange Commission the on date hereof, fully complies with the requirements
of Section 13(a) or 15(d), as applicable, of the Securities Exchange Act of
1934, as amended, and that the information contained in the Report fairly
presents, in all material respects, the financial condition and results of
operations of the Company. This certification is provided solely pursuant to 18
U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley
Act of 2002, and shall not be deemed to be part of the Report or "filed" for any
purpose whatsoever.
Date: April 16, 2007 Name: /s/ Frank G. Pringle
------------------------
Frank G. Pringle
Title: Chief Executive Officer
EXHIBIT 32.2
CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION
906 OF THE SARBANES-OXLEY ACT OF 2002
The undersigned officer of Global Resource Corporation (the "Company") hereby
certifies to my knowledge that the Company's annual report on Form 10-KSB for
the year ended December 31, 2006 (the "Report"), as filed with the Securities
and Exchange Commission the on date hereof, fully complies with the requirements
of Section 13(a) or 15(d), as applicable, of the Securities Exchange Act of
1934, as amended, and that the information contained in the Report fairly
presents, in all material respects, the financial condition and results of
operations of the Company. This certification is provided solely pursuant to 18
U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley
Act of 2002, and shall not be deemed to be part of the Report or "filed" for any
purpose whatsoever.
Date: April 16, 2007 Name: /s/ Jeffrey J. Andrews
---------------------------
Jeffrey J. Andrews
Title: Chief Financial Officer
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