<!doctype html public "-//IETF//DTD HTML//EN">
<HTML>
<HEAD>
<TITLE>Converted by EDGARwiz</TITLE>
<META NAME="author" CONTENT="jehu">
<META NAME="date" CONTENT="10/25/2005">
</HEAD>
<BODY style="line-height:12pt; font-size:10pt; color:#000000">
<P style="margin:0pt; font-family:Courier New; font-size:12pt" align=justify><BR></P>
<P style="margin:0pt; font-family:Courier New; font-size:12pt" align=justify><BR></P>
<P style="margin:0pt; font-family:Courier New; font-size:12pt" align=justify><BR></P>
<P style="margin:0pt; text-indent:7.2pt; font-family:Courier New; font-size:12pt" align=justify><FONT FACE="Times New Roman CYR"><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></FONT></P>
<P style="margin:0pt; font-family:Times New Roman CYR; font-size:12pt" align=justify><BR></P>
<P style="margin:0pt; text-indent:107.7pt; font-family:Times New Roman CYR; font-size:12pt" align=justify>SECURITIES AND EXCHANGE COMMISSION</P>
<P style="margin:0pt; font-family:Times New Roman CYR; font-size:12pt" align=justify><BR></P>
<P style="margin:0pt; text-indent:170.55pt; font-family:Times New Roman CYR; font-size:12pt" align=justify>Washington, D.C. 20549</P>
<P style="margin:0pt; text-indent:135.9pt; font-family:Times New Roman CYR; font-size:12pt" align=justify><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></P>
<P style="margin:0pt; font-family:Times New Roman CYR; font-size:12pt" align=justify><BR></P>
<P style="margin:0pt; text-indent:202.6pt; font-family:Times New Roman CYR; font-size:12pt" align=justify>FORM 8-K</P>
<P style="margin:0pt; font-family:Times New Roman CYR; font-size:12pt" align=justify><BR></P>
<P style="margin:0pt; text-indent:177.9pt; font-family:Times New Roman CYR; font-size:12pt" align=justify>CURRENT REPORT</P>
<P style="margin:0pt; font-family:Times New Roman CYR; font-size:12pt" align=justify><BR></P>
<P style="margin:0pt; text-indent:148.7pt; font-family:Times New Roman CYR; font-size:12pt" align=justify>Pursuant to Section 13 or 15(d) of</P>
<P style="margin:0pt; text-indent:142.5pt; font-family:Times New Roman CYR; font-size:12pt" align=justify>the Securities Exchange Act of 1934</P>
<P style="margin:0pt; text-indent:156.9pt; font-family:Times New Roman CYR; font-size:12pt" align=justify><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></P>
<P style="margin:0pt; font-family:Times New Roman CYR; font-size:12pt" align=justify><BR></P>
<P style="margin:0pt; font-family:Times New Roman CYR; font-size:12pt" align=justify>Date of Report (Date of earliest event reported) October 25, 2005</P>
<P style="margin:0pt; font-family:Times New Roman CYR; font-size:12pt" align=justify><BR></P>
<P style="margin:0pt; text-indent:144pt; font-family:Times New Roman CYR; font-size:12pt" align=justify>ANDEAN DEVELOPMENT CORPORATION</P>
<P style="margin:0pt; font-family:Times New Roman CYR; font-size:12pt" align=justify><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></P>
<P style="margin:0pt; text-indent:106.25pt; font-family:Times New Roman CYR; font-size:12pt" align=justify>(Exact name of registrant as specified in its charter)</P>
<P style="margin:0pt; font-family:Times New Roman CYR; font-size:12pt" align=justify><BR></P>
<P style="margin:0pt; font-family:Times New Roman CYR; font-size:12pt" align=justify><BR></P>
<P style="margin:0pt; text-indent:213.05pt; font-family:Times New Roman CYR; font-size:12pt" align=justify><FONT FACE="Times New Roman">Florida</FONT></P>
<P style="margin:0pt; font-family:Times New Roman CYR; font-size:12pt" align=justify><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></P>
<P style="margin:0pt; text-indent:124.8pt; font-family:Times New Roman CYR; font-size:12pt" align=justify>(State or other jurisdiction of incorporation)</P>
<P style="margin:0pt; font-family:Times New Roman CYR; font-size:12pt" align=justify><BR></P>
<P style="margin-top:0pt; margin-bottom:-14pt; line-height:14pt; font-family:Times New Roman CYR; font-size:12pt" align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P style="margin:0pt; text-indent:108pt; font-family:Times New Roman CYR; font-size:12pt" align=justify><BR></P>
<P style="margin-top:0pt; margin-bottom:-14pt; line-height:14pt; font-family:Times New Roman CYR; font-size:12pt" align=justify><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;0-90696 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></P>
<P style="margin:0pt; text-indent:339.8pt; font-family:Times New Roman CYR; font-size:12pt" align=justify><FONT FACE="Times New Roman">65-0420146</FONT><U> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U>&nbsp;</P>
<P style="margin-top:0pt; margin-bottom:-14pt; line-height:14pt; font-family:Times New Roman CYR; font-size:12pt" align=justify>(Commission File Number) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P style="margin:0pt; text-indent:295.3pt; font-family:Times New Roman CYR; font-size:12pt" align=justify>(IRS Employer Identification No.)</P>
<P style="margin:0pt; font-family:Times New Roman CYR; font-size:12pt" align=justify><BR></P>
<P style="margin-top:0pt; margin-bottom:-14pt; line-height:14pt; font-family:Times New Roman; font-size:12pt">17870 E. Castleton Street, #335 City of Industry, CA </P>
<P style="margin:0pt; text-indent:432pt; line-height:14pt; font-family:Times New Roman; font-size:12pt">91748<U> &nbsp;</U></P>
<P style="margin-top:0pt; margin-bottom:-14pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=justify>(Address of principal executive offices)</P>
<P style="margin:0pt; text-indent:398.35pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=justify>(Zip Code)</P>
<P style="margin:0pt; font-family:Times New Roman; font-size:12pt" align=justify><BR></P>
<P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=justify>Registrant's telephone number, including area code: &nbsp;(239) 513-9265</P>
<P style="margin:0pt; font-family:Times New Roman CYR; font-size:12pt" align=justify><BR></P>
<P style="margin:0pt; text-indent:36pt; font-family:Times New Roman CYR; font-size:12pt" align=justify>Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:</P>
<P style="margin:0pt; font-family:Times New Roman CYR; font-size:12pt" align=justify><BR></P>
<P style="margin:0pt; font-family:Times New Roman CYR; font-size:12pt" align=justify>[] Written communications pursuant to Rule 425 under the Securities Act</P>
<P style="margin:0pt; font-family:Times New Roman CYR; font-size:12pt" align=justify>[] Soliciting material pursuant to Rule 14a-12 under the Exchange Act</P>
<P style="margin:0pt; font-family:Times New Roman CYR; font-size:12pt" align=justify>[] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act.</P>
<P style="margin:0pt; font-family:Times New Roman CYR; font-size:12pt" align=justify><BR>
<BR></P>
<P style="page-break-before:always; margin:0pt; font-family:Times New Roman CYR; font-size:12pt" align=justify><BR></P>
<P style="margin:0pt; font-family:Times New Roman CYR; font-size:12pt" align=justify><BR></P>
<P style="margin:0pt; font-family:Times New Roman CYR; font-size:12pt"><B><U>Item 4.01. </U></B><FONT FACE="Times New Roman">&nbsp;<B>CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT</B></FONT></P>
<P style="margin:0pt; font-family:Times New Roman; font-size:12pt"><BR></P>
<P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Effective on October 25, 2005, the Registrant dismissed Madsen &amp; Associates CPA (&#147;Madsen&#148;) as its principal independent accountants engaged to audit the financial statements of the Registrant. &nbsp;Management&#146;s decision was based on the fact that its newly acquired subsidiary, Perfect Dream Limited, is audited by the qualified accounting firm described in paragraph (b) below. </P>
<P style="margin:0pt; font-family:Courier New"><BR></P>
<P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt">Madsen performed the audit of the Registrant&#146;s financial statements for year ending December 31, 2004. During this period and the subsequent interim period prior to the Registrant declining to renew their engagement, there were no disagreements with Madsen on any matter of accounting &nbsp;principles or practices, financial &nbsp;&nbsp;statement disclosure &nbsp;or &nbsp;auditing &nbsp;&nbsp;scope &nbsp;or &nbsp;procedure,&nbsp;which disagreements if not resolved to Madsen&#146;s satisfaction would have caused Madsen to make reference to this subject matter of the disagreements in connection with Madsen&#146;s report, nor were there any &quot;reportable &nbsp;events&quot; as such term is defined in &nbsp;Item 304(a)(3) of Regulation &nbsp;S-B, &nbsp;promulgated &nbsp;under &nbsp;the &nbsp;Securities Exchange Act of 1934, as amended. &nbsp;The audit &nbsp;report &nbsp;of Madsen for the &nbsp;Registrant's &nbsp;year ending on December 31, 2004 did not contain an adverse opinion, &nbsp;or a disclaimer of opinion, or qualification or modification as to uncertainty, &nbsp;audit scope, or accounting principles, other than the uncertainty that the Registrant might not be able to operate as a going concern. </P>
<P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt"><BR></P>
<P style="margin:0pt; font-family:Times New Roman; font-size:12pt">The decision to dismiss Madsen was approved by the Registrant&#146;s Board of Directors. &nbsp;</P>
<P style="margin:0pt; font-family:Courier New"><BR></P>
<P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt">The &nbsp;Registrant &nbsp;has &nbsp;requested &nbsp;Madsen to &nbsp;furnish &nbsp;it with a &nbsp;letter addressed to the Securities and Exchange Commission &nbsp;stating &nbsp;whether it agrees with &nbsp;the &nbsp;statements &nbsp;made &nbsp;above &nbsp;by the &nbsp;Registrant. &nbsp;A copy of such letter is filed as Exhibit 16.1 to this Form 8-K.</P>
<P style="margin:0pt; font-family:Times New Roman; font-size:12pt"><BR></P>
<P style="margin:0pt; line-height:14pt; font-family:Times New Roman; font-size:12pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) &nbsp;Effective on October 25, 2005 the Registrant has engaged Jimmy C. H. Cheung &amp; Co. as the new principal accountants to audit its financial statements. &nbsp;The decision to engage Jimmy C.H. Cheung &amp; Co. was approved by the Registrant's Board of Directors. Jimmy C.H. Cheung &amp; Co. is registered with the Public Company Accounting Oversight Board. &nbsp;</P>
<P style="margin:0pt; font-family:Times New Roman; font-size:12pt"><BR></P>
<P style="margin:0pt; font-family:Times New Roman; font-size:12pt" align=justify><BR></P>
<P style="margin:0pt; font-family:Times New Roman; font-size:12pt" align=justify><B>Item 9.01. &nbsp;Financial Statements and Exhibits</B></P>
<P style="margin:0pt; font-family:Times New Roman; font-size:12pt"><BR></P>
<P style="margin:0pt; text-indent:37.5pt; font-family:Times New Roman; font-size:12pt" align=justify>16.1. Letter of Madsen &amp; Associates CPAs</P>
<P style="margin:0pt; font-family:Times New Roman CYR; font-size:12pt" align=justify><BR></P>
<B><P style="margin:0pt; text-indent:193.1pt; font-family:Times New Roman CYR; font-size:12pt" align=justify>SIGNATURES</B></P>
<P style="margin:0pt; font-family:Times New Roman CYR; font-size:12pt" align=justify><BR></P>
<P style="margin:0pt; text-indent:37.5pt; font-family:Times New Roman CYR; font-size:12pt" align=justify>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 thereunto duly authorized.</P>
<P style="margin:0pt; font-family:Times New Roman CYR; font-size:12pt" align=justify><BR></P>
<P style="margin:0pt; font-family:Times New Roman CYR; font-size:12pt" align=justify>Dated: &nbsp;October 25, 2005</P>
<P style="margin:0pt; font-family:Times New Roman CYR; font-size:12pt" align=justify><BR></P>
<P style="margin:0pt; text-indent:223.9pt; font-family:Times New Roman CYR; font-size:12pt" align=justify><FONT FACE="Times New Roman"><B>ANDEAN DEVELOPMENT CORPORATION</B></FONT></P>
<P style="margin:0pt; font-family:Times New Roman CYR; font-size:12pt" align=justify><BR></P>
<P style="margin:0pt; font-family:Times New Roman CYR; font-size:12pt" align=justify><BR></P>
<P style="margin:0pt; font-family:Times New Roman CYR; font-size:12pt" align=justify><BR></P>
<P style="margin:0pt; font-family:Times New Roman CYR; font-size:12pt" align=justify><BR>
<BR></P>
<P style="page-break-before:always; margin-top:0pt; margin-bottom:-14pt; text-indent:223.9pt; line-height:14pt; font-family:Times New Roman CYR; font-size:12pt" align=justify>By: <U>/s/ Kang Yi Hua</U></P>
<P style="margin:0pt; text-indent:459.2pt; font-family:Times New Roman CYR; font-size:12pt" align=justify><U><BR></U></P>
<P style="margin:0pt; text-indent:223.9pt; font-family:Times New Roman CYR; font-size:12pt" align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT FACE="Times New Roman">Kang Yi Hua</FONT></P>
<P style="margin:0pt; text-indent:223.9pt; font-family:Times New Roman; font-size:12pt" align=justify><FONT FACE="Courier New">&nbsp;&nbsp;</FONT><FONT FACE="Times New Roman CYR">&nbsp;Chief Executive Officer</FONT></P>
<P style="margin:0pt; font-family:Times New Roman CYR; font-size:12pt" align=justify><BR>
<BR></P>
</BODY>
</HTML>
[{"type": "8-K", "sequence": "1", "filename": "f8kaudcheung.htm", "secsgml_size_bytes": 15253}]
{"company-data": {"conformed-name": "ANDEAN DEVELOPMENT CORP", "cik": "0000943184", "assigned-sic": "8700", "irs-number": "650548697", "state-of-incorporation": "FL", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-28806", "film-number": "051209371"}, "business-address": {"street1": "1224 WASHINGTON AVE", "city": "MIAMI", "state": "FL", "zip": "33139", "phone": "3055311174"}, "mail-address": {"street1": "600 BRICKELL AVE", "street2": "SUITE 301 B", "city": "MIAMI", "state": "FL", "zip": "33131"}}
Converted by EDGARwiz
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) October 25, 2005
ANDEAN DEVELOPMENT CORPORATION
(Exact name of registrant as specified in its charter)
Florida
(State or other jurisdiction of incorporation)
0-90696
65-0420146
(Commission File Number)
(IRS Employer Identification No.)
17870 E. Castleton Street, #335 City of Industry, CA
91748
(Address of principal executive offices)
(Zip Code)
Registrant's telephone number, including area code:  (239) 513-9265
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:
[] Written communications pursuant to Rule 425 under the Securities Act
[] Soliciting material pursuant to Rule 14a-12 under the Exchange Act
[] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act.
Item 4.01.
CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
(a) Effective on October 25, 2005, the Registrant dismissed Madsen & Associates CPA ("Madsen") as its principal independent accountants engaged to audit the financial statements of the Registrant.  Management's decision was based on the fact that its newly acquired subsidiary, Perfect Dream Limited, is audited by the qualified accounting firm described in paragraph (b) below.
Madsen performed the audit of the Registrant's financial statements for year ending December 31, 2004. During this period and the subsequent interim period prior to the Registrant declining to renew their engagement, there were no disagreements with Madsen on any matter of accounting  principles or practices, financial   statement disclosure  or  auditing   scope  or  procedure, which disagreements if not resolved to Madsen's satisfaction would have caused Madsen to make reference to this subject matter of the disagreements in connection with Madsen's report, nor were there any "reportable  events" as such term is defined in  Item 304(a)(3) of Regulation  S-B,  promulgated  under  the  Securities Exchange Act of 1934, as amended.  The audit  report  of Madsen for the  Registrant's  year ending on December 31, 2004 did not contain an adverse opinion,  or a disclaimer of opinion, or qualification or modification as to uncertainty,  audit scope, or accounting principles, other than the uncertainty that the Registrant might not be able to operate as a going concern.
The decision to dismiss Madsen was approved by the Registrant's Board of Directors.
The  Registrant  has  requested  Madsen to  furnish  it with a  letter addressed to the Securities and Exchange Commission  stating  whether it agrees with  the  statements  made  above  by the  Registrant.  A copy of such letter is filed as Exhibit 16.1 to this Form 8-K.
(b)  Effective on October 25, 2005 the Registrant has engaged Jimmy C. H. Cheung & Co. as the new principal accountants to audit its financial statements.  The decision to engage Jimmy C.H. Cheung & Co. was approved by the Registrant's Board of Directors. Jimmy C.H. Cheung & Co. is registered with the Public Company Accounting Oversight Board.
Item 9.01.  Financial Statements and Exhibits
16.1. Letter of Madsen & Associates CPAs
SIGNATURES
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 thereunto duly authorized.
Dated:  October 25, 2005
ANDEAN DEVELOPMENT CORPORATION
By:
/s/ Kang Yi Hua
Kang Yi Hua
Chief Executive Officer