SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                   FORM 8-K/A

                             CURRENT REPORT Pursuant
                            TO SECTION 13 OR 15(D) OF
                       THE SECURITIES EXCHANGE ACT OF 1934



         Date of report (Date of earliest event reported):    May 15,2002
(March 12, 2002)                                              -----------
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                               CirTran Corporation
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             (Exact Name of Registrant as Specified in Its Charter)

                                     Nevada
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                 (State of Other Jurisdiction of Incorporation)


                        0-26059                           68-0121636
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                (Commission File Number        (IRS Employer Identification No.)


     4125 South 6000 West, West Valley City, Utah            84128
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       (Address of Principal Executive Offices)            (Zip Code)


                                  801.963.5112
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              (Registrant's Telephone Number, Including Area Code)


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          (Former Name or Former Address, if Changed Since Last Report)







Item 4.  Changes in Registrant's Certifying Accountant.

On March 12,  2002,  the  registrant  engaged  Hansen,  Barnett & Maxwell as its
independent auditor following its dismissal,  effective March 12, 2002, of Grant
Thornton LLP ("Grant  Thornton").  The registrant's  Board of Directors approved
the engagement of Hansen, Barnett & Maxwell and the dismissal of Grant Thornton.

Grant  Thornton had served as the  registrant's  independent  accountants  since
February 1999. Grant Thornton's  auditors' report on the consolidated  financial
statements  of the  registrant  and  subsidiaries  as of and for the years ended
December  31, 1999 and 2000  contained  a separate  paragraph  stating  that the
registrant had an accumulated  deficit,  had suffered losses from operations and
had negative working capital that raised  substantial doubt about its ability to
continue as a going concern.  Management's plans in regard to these matters were
also  described  in  Note  B to  such  financial  statements.  The  consolidated
financial  statements did not include any adjustments that might result from the
outcome of this uncertainty.

The registrant's  consolidated  financial statements for the year ended December
31, 2000 were  restated on September 15, 2001.  The  auditor's  report for these
restated  financial  statements  contained a separate paragraph stating that "as
discussed in Note Q to the financial  statements,  the 2000 financial statements
have been restated to correct a previously  reported  overstatement of inventory
and understatement of accounts payable and accrued liabilities." The description
of the restated  items and the amounts  involved were set out in Note Q to these
financial statements.

Except as noted above,  Grant  Thornton's  report on the  registrant's  restated
financial  statements  for the fiscal  years  ended  December  31, 1999 and 2000
contained no adverse opinions or disclaimer of opinions,  and were not qualified
as to audit scope, accounting principles, or uncertainties.

As required by applicable rules of the Securities and Exchange  Commission,  the
registrant  notified Grant Thornton that, except as described below,  during the
registrant's two most recent fiscal years and the interim period from January 1,
2002 through March 12, 2002, the registrant was unaware of any disputes  between
the  registrant  and Grant  Thornton as to matters of  accounting  principles or
practices,  financial statement disclosure,  or audit scope or procedure,  which
disagreements, if not resolved to the satisfaction of Grant Thornton, would have
caused it to make a reference  to the  subject  matter of the  disagreements  in
connection with its reports.

Grant  Thornton  issued a letter to the  registrant  dated  September  15, 2001,
informing the registrant that Grant Thornton  believed that material  weaknesses
existed with respect to the  registrant's  segregation of duties,  the pervasive
use of  "suspense"  accounts,  inventory  pricing and  obsolescence,  failure to
record interest and  depreciation  expense,  and to accrue penalties on past due
payroll tax liabilities, and that these weaknesses resulted in significant audit
adjustments and delayed the timely preparation of financial statements.

Grant  Thornton's  letter of  September  15, 2001  specifically  enumerated  the
following  three  disagreements  with  management  as to  matters  that could be
significant to the registrant's  financial  statements or Grant Thornton's audit
report:  (i) a disagreement  with the  registrant's  continued  pervasive use of
suspense  accounts;  (ii) a  disagreement  with the  registrant's  valuation  of
inventories,   particularly   as  relating  to  inventory   price   testing  and
obsolescence;  and (iii) a disagreement with the registrant's  failure to accrue
penalties and interest on past-due payroll tax liabilities.  After discussion of
these items, the registrant's  management accepted Grant Thornton's  recommended
adjustments.


The registrant  requested that Grant Thornton furnish it with a letter addressed
to the Securities and Exchange  Commission stating whether or not it agrees with
the above statements. A copy of the letter received by the registrant from Grant
Thornton with respect to the registrant's  request,  addressed to the Securities
and Exchange Commission, is attached hereto as Exhibit 16.1.

Effective March 12, 2002, the registrant  engaged  Hansen,  Barnett & Maxwell as
its  independent  auditors with respect to the  registrant's  fiscal year ending
December 31, 2001.  During the registrant's  most recent fiscal year and through
March 12, 2002, the registrant had not consulted with Hansen,  Barnett & Maxwell
regarding  either:  (i) the application of accounting  principles to a specified
transaction,  either  completed or proposed,  or the type of audit  opinion that
might be  rendered  on the  registrant's  financial  statements,  and  neither a
written report was provided to the registrant nor was oral advice  provided that
Hansen,  Barnett & Maxwell  concluded was an important factor  considered by the
registrant  in reaching a decision as to the  accounting,  auditing or reporting
issue; or (ii) any matter that was either the subject of a disagreement, as that
term is  defined  in  Item  304(a)(1)(iv)  of  Regulation  S-K  and the  related
instructions to Item 304 of Regulation S-K, or a reportable  event, as that term
is defined in Item 304 (a)(1)(v) of Regulation S-K.

Item 7.  Financial Statements and Exhibits.

         (a)      Financial Statements.  Not Applicable.
                  --------------------

         (b)      Pro Forma Financial Information.  Not Applicable.
                  -------------------------------

         (c)      Exhibits.
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                  16.1     Letter from Grant Thornton LLP, dated May 15, 2002.




                                   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 hereunto duly authorized.

                                           CirTran Corporation


Date: May 15, 2002                         By: /s/  Iehab J. Hawatmeh
      -----------------------------            ---------------------------------
                                                    Iehab J. Hawatmeh, President