UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, ~~D.C.~~DC 20549

~~Form~~FORM 8-K

CURRENT REPORT

~~PURSUANT~~Pursuant TOto ~~SECTION~~Section 13 ORor 15(Dd) OFof ~~THE~~the Securities Exchange Act of 1934

~~SECURITIES~~Date ~~EXCHANGE~~of ~~ACT~~Report OF(Date ~~1934~~of earliest event reported) August 15, 2014

~~Date~~Big ofTree ~~Report~~Group, Inc. (~~Date~~Exact name of ~~earliest~~registrant ~~event~~as ~~reported): January~~specified 6,in ~~2014~~its charter)

BIG TREE GROUP, INC.

Colorado	000-27845	84-1304106
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification No.)

(Exact name of registrant as specified in its charter)

South Part 1-101, Nanshe Area, Pengnan Industrial Park on North Yingbinbei Road in Waisha Town of Longhu District, Shantou, Guangdong, China	515023
(Address of principal executive offices)	(Zip Code)

Colorado (State or other jurisdiction of incorporation)	000-27845 (Commission File Number)		90-0287423 (I.R.S. Employer Identification No.)
South Part 1-101, Nanshe Area, Pengnan Industrial Park, North Yingbinbei Road, Waisha Town, Longhu District, Shantou, Guangdong, China 515023
(Address of principal executive offices) (zip code)
(Registrant’s telephone number, including area code)		(86) 754 83238888
Not Applicable
(Former name or former address, if changed since last report)

Registrant's telephone number, including area code

(86)-754-8323888

~~Check~~not ~~the~~applicable ~~appropriate~~(Former ~~box~~name ~~below~~or ifformer ~~the~~address, ~~Form~~if ~~8-K~~changed ~~filing~~since islast ~~intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:~~report)

¨Check ~~Written~~the ~~communications~~appropriate ~~pursuant~~box below if the Form 8-K filing is intended to ~~Rule~~simultaneously ~~425~~satisfy the filing obligation of the registrant under any of the ~~Securities~~following ~~Act~~provisions (17see ~~CFR~~General ~~230~~Instruction A.~~425~~2. below):

¨o Written ~~Soliciting~~communications ~~material~~ pursuant to Rule ~~14a-12~~425 under the ~~Exchange~~Securities Act (17 CFR ~~240~~230.~~14a-12~~425)

¨o Soliciting ~~Pre-commencement~~material ~~communications~~ pursuant to Rule ~~14d~~14a-~~2(b)~~12 under the Exchange Act (17 CFR 240.~~14d~~14a-~~2(b~~12))

¨ o Pre-commencement communications pursuant to Rule ~~13e~~14d-42(cb) under the Exchange Act (17 CFR 240.~~13e~~14d-42(cb))

~~Item~~o Pre-commencement communications pursuant to Rule 13e-4~~.01~~(c) ~~Changes~~under inthe ~~Registrant’s~~Exchange ~~Certifying~~Act ~~Accountant~~(17 CFR 240.13e-4(c))

OnItem ~~January 6, 2014, Big Tree Group, Inc~~5.02 ~~(the~~Departure ~~“Company”)~~of ~~informed~~Directors ~~its~~or ~~independent~~Certain ~~registered~~Officers; ~~public~~Election accounting firm HHC CPA Corporation (“HHC”) that Company was terminating the client-auditor relationship, effective immediately. On January 6, 2014 the Company re-engaged RBSM LLP as the Company's independent registered public accounting firm. HHC had served as the Company’s independent registered public accounting firm since November 11, 2013. The dismissal of ~~HHC~~Directors; ~~and~~Appointment ~~engagement~~ of ~~RBSM~~Certain ~~LLP~~Officers; ~~was~~Compensatory ~~approved~~Arrangements ~~by the Board~~ of ~~Directors~~Certain ~~of the Company on January 6, 2014~~Officers.

~~HHC~~Appointment ~~had never issued a report on our financial statements. During the period~~ of ~~time~~Xiuhuan ~~that~~Lin ~~HHC served~~ as ~~our~~Chief ~~independent~~Financial registered public accounting firm we had no disagreements with the firm on any matter of accounting principles or practices, financial statement disclosure, or auditing scope of procedure which disagreement if not resolved to the satisfaction of HHC would have caused it to make reference to the subject matter of the disagreement in connection with any report it might issue.Officer

~~RBSM~~Effective ~~LLP~~August ~~had previously served as our independent auditor from February 5~~15, ~~2013 to November 11~~2014, ~~2013~~Mr. OnJiale ~~November~~Cai ~~12,~~resigned ~~2013~~as ~~we filed a Current Report on Form 8-K disclosing~~ our ~~dismissal~~Chief ofFinancial ~~RBSM~~Officer ~~LLP.~~and ~~During~~director ~~our prior engagement~~ of ~~RBSM LLP, it reported on our financial statements for~~ the ~~year ended December 31, 2012~~Company.

WeThe ~~provided~~Company ~~HHC~~is ~~with~~currently a copy of this Current Report on Form 8-K prior to its filing with the Securities and Exchange Commission, and requested that the firm furnish us with a letter addressed to the Securities and Exchange Commission stating whether they agree with the statements made in ~~this Current Report on Form 8-K, and if not, stating~~ the ~~aspects~~process ~~with which they do not agree. A copy~~ of ~~the~~interviewing ~~letter~~several ~~provided~~CFO ~~by HHC is filed as Exhibit 16~~candidates.~~1 to this Current Report on Form 8-K.~~

~~Item 9.01 Financial Statements and Exhibits~~SIGNATURES

~~(d)~~Pursuant ~~Exhibits~~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.

16.1 Letter dated January 8, 2014 from HHC CPA Corporation.

	BIG TREE GROUP, INC.

Date: September 5, 2014	By: /s/ Xiuhuan Lin
	Xiuhuan Lin, Chief Executive Officer

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.

Dated: January 10, 2014		Big Tree Group, Inc.
		By: /s/ Wei Lin
		Wei Lin
		Chief Executive Officer and Chairman of the Board of Directors

Filing Compare · Big Tree Group, Inc.