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): ~~November~~August 126, ~~2012~~2016

COMMONWEALTH INCOME & GROWTH FUND IV

(Exact name of registrant as specified in its charter)

Pennsylvania	333-62526	23-3080409
(State or other jurisdiction of incorporation or organization)	(Commission File Number)	(I.R.S. Employer Identification Number)

Brandywine One, Suite 200, 2 Christy Drive, Chadds Ford, Pennsylvania	19317
17755 US Highway 19 North, Suite 400, Clearwater, FL	33764
(Address of principal executive offices)	(Zip Code)

Registrant’s telephone number including area code: (~~610~~727) ~~594~~450-~~9600~~0750

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 (~~17CFR~~17 CFR 240.14d-2(b))

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

Section 48 –- ~~Matters~~Other ~~Related to Accountants and Financial Statements~~Events

Item 48.01 ~~Changes~~Other ~~in Registrant’s Certifying Accountant~~Events.

OnCommonwealth ~~November~~Capital 1,Securities ~~2012, the practice of Asher & Company, Ltd~~Corp. (“~~Asher~~CCSC”), ~~which~~pursuant ~~was~~to ~~engaged~~its asobligations ~~the~~under ~~independent~~Regulation ~~registered~~FD ~~public~~(17 ~~accounting~~CFR ~~firm~~243.100 ofand ~~Commonwealth~~243.101), ~~Income~~issued ~~and~~a ~~Growth~~press ~~Fund~~release VIon ~~(the~~August ~~“Company”)~~24, ~~was combined with BDO USA~~2016, ~~LLP~~in ~~(“BDO”)~~accordance ~~and~~with the ~~professional~~requirements ~~staff~~of ~~and~~Rule ~~partners~~100(a) of ~~Asher~~Regulation ~~joined~~FD ~~BDO~~(17 ~~either~~CFR ~~as employees or partners of BDO~~243. As 100(a)). ~~result~~CCSC ofwas ~~this~~the ~~transaction,~~Dealer-Manager ~~Asher~~for ~~resigned as~~ the ~~Company’s~~Registrant ~~independent~~during ~~registered~~the ~~public~~offering ~~accounting firm on November 1, 2012~~period. OnCCSC ~~November 2,~~has ~~2012,~~no ~~following~~further ~~the~~duties ~~resignation~~or commitments ~~of Asher, The Company, through and~~ with the ~~approval of its General Partner, appointed BDO as its independent registered public accounting firm~~Registrant.

~~Prior~~On toAugust ~~appointing~~24, ~~BDO~~2016, ~~the~~Commonwealth ~~Company~~Capital ~~did~~Corp. ~~not consult with BDO regarding~~ (i“CCC”) ~~the~~ ~~application~~released ~~of accounting principles to~~ a ~~specific~~notice ~~completed~~via orpublic ~~contemplated~~wire ~~transaction~~that orannounced ~~regarding the type of audit opinions~~ that ~~might be rendered by BDO on~~ the ~~Company’s~~CCC ~~financial~~board ~~statements,~~of ~~and~~directors ~~BDO~~established ~~did not provide any written or oral advice that was an important factor considered by the Company in reaching~~ a ~~decision~~new asboard toof ~~any~~directors ~~such~~for ~~accounting~~CCSC. Furthermore, ~~auditing~~Henry orAbbott ~~financial reporting issue; or (ii) any matter that~~ was ~~either~~appointed ~~the~~Chief ~~subject~~Executive ofofficer ~~a disagreement (as that term is described in Item 304 (a)(1)(iv) of Regulation S-K~~ and ~~the~~President ~~related instructions to Item 304~~ of ~~Regulation~~CCSC. ~~S-K),~~James orPruett awas ~~reportable~~promoted ~~event~~from Compliance ~~(as~~Officer ~~that~~to ~~term~~Chief isCompliance ~~described in Item 304(a)(1)(v) of Regulation S-K)~~officer.

~~The~~On ~~report~~August ~~of independent registered public accounting firm of Asher regarding the Company’s financial statements for the fiscal years ended December 31~~23, ~~2011 and 2010 did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty~~2016, ~~audit scope or accounting principles. During~~ the ~~years~~National ~~ended~~Adjudicatory ~~December 31,~~Council ~~2011~~(“NAC”) ~~and 2010, and during the interim period from the end~~ of the ~~most~~Financial ~~recently~~Industry ~~completed~~Regulatory ~~fiscal~~Authority ~~year~~(“FINRA”) ~~through~~affirmed ~~November 1, 2012,~~ the ~~date~~sanctions ofand ~~resignation,~~bar ~~there were no reportable events or disagreements with Asher on any matter~~ of ~~accounting~~Kimberly ~~principles~~Springsteen-Abbott orissued ~~practices,~~by ~~financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to~~ the ~~satisfaction~~Extended ofHearing ~~Asher,~~Panel. ~~would~~Ms. ~~have~~Springsteen-Abbott ~~caused~~is itpursuing tovarious ~~make~~possibilities ~~reference~~ to ~~such~~challenge ~~disagreement~~the inNAC ~~its reports~~decision.

~~The~~Section ~~Company~~9 ~~provided~~– ~~Asher~~Financial ~~with~~Statements ~~a copy of this Current Report on Form 8-K (the “Report”) prior to its filing with the Securities~~ and Exchange Commission (“SEC”) and requested that Asher furnish the Company with a letter addressed to the SEC stating whether it agrees with above statements and, if it does not agree, the respects in which it does not agree. A copy of the letter has been filed as an exhibit to this Report.Exhibits

~~Section~~Item 59.01 –Financial ~~Corporate~~Statements ~~Governance~~ and ~~Management~~Exhibits.

~~Item~~(d) ~~5.02 Departure of Directors or Principal Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers.~~Exhibits

~~Effective~~Exhibit on November 15, 2012, Lynn Franceschina will resign as Director, Chief Operating Officer, and Executive Vice President of the Issuer, the Issuer’s General Partner, Commonwealth Capital Income & Growth Fund Inc99.,1 ~~the~~press ~~Issuer’s~~release ~~Sponsor,~~dated ~~Commonwealth~~August ~~Capital Corp.~~24, ~~and the Issuer’s Dealer-Manager, Commonwealth Capital Securities Corp~~2016. ~~Ms. Franceschina cited only personal reasons for her resignation.~~

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, thereunto duly authorized.

COMMONWEALTH INCOME & GROWTH FUND IV

	COMMONWEALTH INCOME & GROWTH FUND IV
	BY: COMMONWEALTH INCOME & GROWTH FUND, INC., General Partner


August 26, 2016	By: /s/ Kimberly A. Springsteen-Abbott
Date	Kimberly A. Springsteen-Abbott
	Chief Executive Officer Commonwealth Income & Growth Fund, Inc.

BY: COMMONWEALTH INCOME & GROWTH FUND, INC., its General Partner

Date: November 7, 2012 By: /s/ Kimberly A. Springsteen-Abbott

Kimberly A. Springsteen-Abbott

Chief Executive Officer

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