UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION

                              Washington, DC 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): January 9, 2006


                   ADVANCED COMMUNICATIONS TECHNOLOGIES, INC.
             ------------------------------------------------------
             (Exact Name of Registrant as Specified in Its Charter)


    Florida                           000-30486                  65-0738251
 ---------------                      ---------                  ----------
(State or Other                      (Commission                (IRS Employer
 Jurisdiction of                     File Number)               Identification
 Incorporation)                                                    Number)


       420 Lexington Avenue, New York, New York             10170
       ----------------------------------------             -----
       (Address of Principal Executive Offices)          (Zip Code)


       Registrant's telephone number, including area code:  (646) 227-1600
                                                            --------------


                                      N/A
         --------------------------------------------------------------
         (Former name or former address, if changed since last report.)


      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 (see General Instruction A.2. below):

|_|   Written communications pursuant to Rule 425 under the Securities Act (17
      CFR 230.425)

|_|   Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
      240.14a-12)

|_|   Pre-commencement communications pursuant to Rule 14d-2(b) under the
      Exchange Act (17 CFR 240.14d-2(b))

|_|   Pre-commencement communications pursuant to Rule 13e-4(c) under the
      Exchange Act (17 CFR 240.13e-4(c))

<PAGE>

Item 4.01         Change In Registrant's Certifying Accountant.

On January 9, 2006, as recommended by our Audit Committee and approved by our
Board of Directors, we terminated our relationship with Weinberg & Co., P.A.
("Weinberg") as the auditor for Advanced Communications Technologies, Inc.
Effective January 11, 2006, we engaged Berenson LLP ("Berenson") to serve as the
independent public accountants to audit our consolidated financial statements
for the fiscal year ending June 30, 2006.

Weinberg's reports on our consolidated financial statements for the fiscal years
ended June 30, 2004 and 2005 did not contain an adverse opinion or a disclaimer
of opinion, and were not qualified or modified as to uncertainty, audit scope or
accounting principles, except that Weinberg's reports on our consolidated
financial statements for the fiscal years ended June 30, 2004 and 2005 did
contain a modification paragraph that expressed their substantial doubt about
our ability to continue as a going concern.

During our past two fiscal years and the interim period through January 9, 2006,
we had no disagreements with Weinberg on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure, which
disagreements, if not resolved to Weinberg's satisfaction, would have caused
Weinberg to make reference to the subject matter of the disagreement in
connection with its report. During our past two fiscal years and the interim
period through January 9, 2006, Weinberg did not advise us of any of the matters
specified in Item 304(a)(1)(iv)(B) of Regulation S-B.

During our fiscal years ended June 30, 2004 and June 30, 2005, and the interim
period through January 11, 2006, we have had no consultations with Berenson
concerning: (a) the application of accounting principles to a specific
transaction or the type of opinion that might be rendered on our financial
statements as to which we received oral advice that was an important factor in
reaching a decision on any accounting, auditing or financial reporting issue; or
(b) any disagreements, as defined in Item 304(a)(1)(iv) of Regulation S-B.

The appointment of Berenson as independent public accountants was recommended by
our Audit Committee and was unanimously approved by our Board of Directors.


Item 9.01.        Financial Statements and Exhibits.

(d)   Exhibits.

      16   Letter from Weinberg & Company, P.A., addressed to the Securities and
           Exchange Commission regarding its agreement to the statements made
           herein


                                    SIGNATURE

         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 hereunto duly authorized.

                               ADVANCED COMMUNICATIONS TECHNOLOGIES, INC.

Dated:  January 13, 2006       By: /s/ Wayne I. Danson
                                  ----------------------------------------------
                                   Chief Executive Officer, President and
                                   Chief Financial Officer
                                   (Principal financial officer)

<PAGE>

                                  EXHIBIT INDEX


Exhibit Number   Description

   16            Letter from Weinberg & Company, P.A., addressed to the
                 Securities and Exchange Commission regarding its agreement to
                 the statements made herein
{"company-data": {"conformed-name": "ADVANCED COMMUNICATIONS TECHNOLOGIES INC", "cik": "0001100820", "assigned-sic": "7389", "irs-number": "650738251", "state-of-incorporation": "FL", "fiscal-year-end": "0630"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-30486", "film-number": "06528812"}, "business-address": {"street1": "420 LEXINGTON AVENUE", "city": "NEW YORK", "state": "NY", "zip": "10170", "phone": "646-227-1600"}, "mail-address": {"street1": "420 LEXINGTON AVENUE", "city": "NEW YORK", "state": "NY", "zip": "10170"}, "former-company": {"former-conformed-name": "SMART INVESTMENT COM INC", "date-changed": "19991209"}}
UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION

                              Washington, DC 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): January 9, 2006

                   ADVANCED COMMUNICATIONS TECHNOLOGIES, INC.
             ------------------------------------------------------
             (Exact Name of Registrant as Specified in Its Charter)

    Florida                           000-30486                  65-0738251
 ---------------                      ---------                  ----------
(State or Other                      (Commission                (IRS Employer
 Jurisdiction of                     File Number)               Identification
 Incorporation)                                                    Number)

       420 Lexington Avenue, New York, New York             10170
       ----------------------------------------             -----
       (Address of Principal Executive Offices)          (Zip Code)

       Registrant's telephone number, including area code:  (646) 227-1600
                                                            --------------

                                      N/A
         --------------------------------------------------------------
         (Former name or former address, if changed since last report.)

      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 (see General Instruction A.2. below):

|_|   Written communications pursuant to Rule 425 under the Securities Act (17
      CFR 230.425)

|_|   Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
      240.14a-12)

|_|   Pre-commencement communications pursuant to Rule 14d-2(b) under the
      Exchange Act (17 CFR 240.14d-2(b))

|_|   Pre-commencement communications pursuant to Rule 13e-4(c) under the
      Exchange Act (17 CFR 240.13e-4(c))
Item 4.01         Change In Registrant's Certifying Accountant.

On January 9, 2006, as recommended by our Audit Committee and approved by our
Board of Directors, we terminated our relationship with Weinberg & Co., P.A.
("Weinberg") as the auditor for Advanced Communications Technologies, Inc.
Effective January 11, 2006, we engaged Berenson LLP ("Berenson") to serve as the
independent public accountants to audit our consolidated financial statements
for the fiscal year ending June 30, 2006.

Weinberg's reports on our consolidated financial statements for the fiscal years
ended June 30, 2004 and 2005 did not contain an adverse opinion or a disclaimer
of opinion, and were not qualified or modified as to uncertainty, audit scope or
accounting principles, except that Weinberg's reports on our consolidated
financial statements for the fiscal years ended June 30, 2004 and 2005 did
contain a modification paragraph that expressed their substantial doubt about
our ability to continue as a going concern.

During our past two fiscal years and the interim period through January 9, 2006,
we had no disagreements with Weinberg on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure, which
disagreements, if not resolved to Weinberg's satisfaction, would have caused
Weinberg to make reference to the subject matter of the disagreement in
connection with its report. During our past two fiscal years and the interim
period through January 9, 2006, Weinberg did not advise us of any of the matters
specified in Item 304(a)(1)(iv)(B) of Regulation S-B.

During our fiscal years ended June 30, 2004 and June 30, 2005, and the interim
period through January 11, 2006, we have had no consultations with Berenson
concerning: (a) the application of accounting principles to a specific
transaction or the type of opinion that might be rendered on our financial
statements as to which we received oral advice that was an important factor in
reaching a decision on any accounting, auditing or financial reporting issue; or
(b) any disagreements, as defined in Item 304(a)(1)(iv) of Regulation S-B.

The appointment of Berenson as independent public accountants was recommended by
our Audit Committee and was unanimously approved by our Board of Directors.

Item 9.01.        Financial Statements and Exhibits.

(d)   Exhibits.

      16   Letter from Weinberg & Company, P.A., addressed to the Securities and
           Exchange Commission regarding its agreement to the statements made
           herein

                                    SIGNATURE

         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 hereunto duly authorized.

                               ADVANCED COMMUNICATIONS TECHNOLOGIES, INC.

Dated:  January 13, 2006       By: /s/ Wayne I. Danson
                                  ----------------------------------------------
                                   Chief Executive Officer, President and
                                   Chief Financial Officer
                                   (Principal financial officer)
EXHIBIT INDEX

Exhibit Number   Description

   16            Letter from Weinberg & Company, P.A., addressed to the
                 Securities and Exchange Commission regarding its agreement to
                 the statements made herein