Who in their right mind would change accountants at year end? It would appear far more logical to do so starting with the first quarter of 2013, and that would let the new accountants become familiar with the operations over the course of the year. Hence, one has to wonder whether something stunk so badly that the existing accountants would not agree to certify the opinion. Only a thought. Of course, with SA at the controls, there is always a lot to wonder about.
The above was just my opinion. Of course it could be wide of the mark. Amigo, do your own due diligence.