UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

~~FORM~~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~~earliest ~~Event~~event ~~Reported~~reported): ~~October~~July 56, ~~2005~~ 2006

PACIFIC CMA, INC.

(Exact ~~name~~ Name of ~~registrant~~Registrant as ~~specified~~Specified in its ~~charter~~Charter)

Delaware	0-27653	84-1475073
(State or other jurisdiction	(Commission File Number)	(I.R.S. Employer
(State or Other Jurisdiction of Incorporation)	(Commission File Number)	(IRS Employer Identification No.)
of incorporation)		Identification No.)

c/o Airgate International Corporation

c/o Airgate International Corp., 153-10 Rockaway Blvd.	Jamaica, New York	11434
(Address of Principal Executive Office)	(City and State)	(Zip Code)

~~153-10~~Registrant’s ~~Rockaway~~ telephone ~~Boulevard~~number, including area code: (212) 247-0049

~~Jamaica,~~Section ~~New~~ 4. Matters Related ~~York~~to ~~11434~~Accountants and Financial Statements

~~(Address~~Item of 4.01 Changes in ~~Principal~~Registrant’s ~~Executive~~Certifying ~~Offices/Zip Code)~~Accountant

On July 6, 2006, Pacific CMA, Inc. (~~212~~the “Registrant”) dismissed BKD, LLP (the “Former ~~247-0049~~ Accountant”) from serving as the Registrant’s independent registered public accounting firm. The decision to dismiss the Former Accountant was approved by the Registrant’s Audit Committee of the Board of Directors. On July 6, 2006, the Registrant’s Audit Committee of the Board of Directors engaged Virchow, Krause & Company, LLP (the “New Accountant”) as the Registrant’s new independent registered public accounting firm.

~~(Registrant’s~~The ~~telephone~~ Former ~~number, including area code)~~Accountant

~~Check~~The Former Account was the ~~appropriate~~ ~~box~~independent ~~below~~registered ifpublic accounting firm for the Registrant’s ~~Form~~previous ~~8-K~~three ~~filing~~fiscal isyears ~~intended~~and tofor ~~simultaneously~~the period since then and until ~~satisfy~~ July 6, 2006. In addition, during the ~~filing~~foregoing ~~obligation~~period, ofthere were no disagreements with the ~~registrant~~Former ~~under~~Accountant on any matters of accounting principles of practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to the ~~following~~satisfaction of the Former ~~provisions~~ Accountant, ~~(see~~would have caused it to make reference to the subject matter of ~~General~~ the ~~Instruction~~ disagreements ~~A.2.~~in ~~below):~~connection with its reports.

oThe Registrant ~~Written~~has ~~communications~~provided ~~pursuant~~the toFormer ~~Rule~~Accountant ~~425~~with ~~under~~a copy of this disclosure and has requested that the Former Accountant furnish it with a letter addressed to the U.S. Securities ~~Act~~and Exchange Commission (17the ~~CFR~~“SEC”) ~~230~~stating whether it agrees with the above statements and, if not, stating the respects in which it does not agree.~~425)~~ A copy of such letter from the Former Accountant to the SEC, dated July 11, 2006 is filed as Exhibit 16.1 to this Current Report on Form 8-K.

o2005 Material ~~Soliciting~~Weaknesses ~~material~~and ~~pursuant~~Remediation ~~to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)~~Efforts

oThe Registrant ~~Pre-commencement~~reported ~~communications~~material ~~pursuant~~weaknesses toin ~~Rule~~Item ~~14d~~9A of its Annual Report on Form 10-~~2(b)~~K ~~under~~for the ~~Exchange~~year ctended December 31, 2005 (17the ~~CFR~~“2005 ~~240.14d~~10-~~2(B~~K”)). The following description is qualified in its entirety by the complete descriptions of these matters set forth in Item 9A in the 2005 10-K, all of which is hereby incorporated by reference as if set forth in full herein.

oThe Registrant identified ~~Pre-commencement~~the ~~communications~~following ~~pursuant~~material toweaknesses ~~Rule~~as ~~13e-4(c))~~of ~~under~~December 31, 2005: insufficient review of allowances for doubtful accounts; lack of documented second review; the ~~Exchange~~approval ~~Act~~of ~~(17~~journal ~~CFR~~entries; ~~240~~improper sales; and purchases cutoff and our then Chief Financial Officer not being active enough.~~13e-4c))~~ We believe that with the replacement of our Chief Financial Officer, as reported elsewhere herein, all corrective measures have been completed.

~~Item~~The ~~7.01. Regulation~~ New ~~FD Disclosure~~ Accountant

~~The~~Prior ~~Company~~ to July ~~announced~~6, ~~that~~2006, the ~~Company’s~~date ~~Board~~that ~~of Directors authorized~~ the ~~repurchase~~ ofNew upAccountant towas ~~$500,000~~engaged ofas the ~~Company’s outstanding common stock. For~~independent ~~additional~~ registered ~~information,~~public ~~reference~~accounting isfirm ~~made~~of to the ~~Press Release, dated October 5, 2005, which is attached hereto as Exhibit 99 and is incorporated herein by reference.~~Registrant:

~~ITEM 9.01.~~(1) ~~Financial~~The ~~Statements~~ Registrant ~~And~~did ~~Exhibits~~not consult the New Accountant regarding whether the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on Registrant’s financial statements;

~~(a) Financial Statements~~2

~~None~~(2) Neither a written report nor oral advice was provided to the Registrant by the New Accountant that they concluded was an important factor considered by the Registrant in reaching a decision as to the accounting, auditing or financial reporting issues; and

(b3) ~~Exhibits~~The Registrant did not consult the New Accountant regarding any matter that was either the subject of a “disagreement” (as defined in Item 304(a)(1)(v) of Regulation S-K and the related instructions) or any of the reportable events set forth in Item 304(a)(1)(v) of Regulation S-K.

~~The~~Item ~~following~~ 5.02 Departure of ~~exhibits~~Directors ~~are~~or ~~filed~~Principal asOfficers; aElection ~~part~~ of ~~this~~Directors; ~~Form~~Appointment ~~8-K:~~of Principal Officers.

~~Exhibit~~On July 6, No2006, the Registrant’s Chief Financial Officer, Bill Stangland, resigned and the Board of Directors elected John Mazarella to be the Registrant’s Chief Financial Officer. ~~Description~~Mr. Mazarella has been employed by the Registrant since January 2005, being responsible for corporate communications, capital market strategies, investor relations and financial reporting. Prior to his becoming associated with the Registrant, Mr. Mazarella had been, for more than the past five years, a principal of ~~Exhibit~~a consulting firm specializing in mergers, acquisitions and investment banking.

~~99.1~~Section 9 Financial Statements ~~Press~~and ~~Release of the Company~~Exhibits

Item 9.01 Financial Statements and Exhibits

(a)	Financial Statements of business acquired.	Not Applicable.
(b)	Pro forma financial information.	Not Applicable.
(c)	Exhibits.

Exhibit 16.1 Letter dated July 11, 2006, from BKD, LLP to the Securities and Exchange Commission.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the ~~registrant~~Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

PACIFIC CMA, INC. By: /s/ Alfred Lam Name: Alfred Lam Title: ~~Chairman~~Chief ofExecutive ~~the Board~~Officer

Dated: ~~October~~ July 511, ~~2005~~2006

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