UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549



FORM 10-Q/A

(Amendment No. 1)

(Mark One)



|S | QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
|- | ---------------------------------------------------------------------------------
|  | For the quarterly period ended August 31, 2012                                   
|  |                                                                                  



|£ | TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT
|- | --------------------------------------------------------------------------



For the transition period from ____________
to ______________



Commission file number: 333-167984



ACM CORPORATION

(Name of registrant as specified in its
charter)



|Nevada                                                           | 68-0680465                       
|---------------------------------------------------------------- | ---------------------------------
|(State or jurisdiction
        of incorporation or organization) | (IRS Employer Identification No.)





488 Madison Avenue, 12th Floor New
York, NY  10022

(Address of principal executive offices)
(Zip Code)



(212) 400-6900

(Registrant’s telephone number,
including area code))



Indicate
by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange
Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports),
and (2) has been subject to such filing requirements for the past 90 days.     Yes£NoS



Indicate
by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive
Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the
preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).   Yes  
 S    No£



Indicate by check mark whether the registrant
is a large accelerated filer, and accelerated filer, a non-accelerated filer, or a smaller reporting company.  See the
definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company”
in Rule 12b-2 of the Exchange Act.



|Large accelerated filer£                                                     | Accelerated
filer  £        
|---------------------------------------------------------------------------- | ----------------------------
|Non-accelerated
filer£
        (Do not check if a smaller reporting company) | Smaller
reporting company  S





Indicate
by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act.  YesSNo   
£



At October 10, 2012, there were 89,642,640 shares of the
Issuer’s common stock outstanding.





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Explanatory Note: This Amendment No. 1 to Quarterly Report
on Form 10-Q of ACM Corporation for the quarterly period ended August 31, 2012 (the “Report”) is being filed solely
to amend Exhibit 31 filed with the Report. There are no other changes to the Report.



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PART
II - OTHER INFORMATION



ITEM 6. EXHIBITS



|EXHIBIT NO. | DESCRIPTION OF EXHIBIT                                                                                                               
|----------- | -------------------------------------------------------------------------------------------------------------------------------------
|            |                                                                                                                                      
|3.1(1)      | Articles of Incorporation                                                                                                            
|            |                                                                                                                                      
|3.2(1)      | Bylaws                                                                                                                               
|            |                                                                                                                                      
|10.1 (2)    | Independent Contractor Agreement                                                                                                     
|            |                                                                                                                                      
|31*         | Certificate of the Chief Executive Officer and Principal Accounting Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
|            |                                                                                                                                      
|32*         | Certificate of the Chief Executive Officer and Principal Accounting Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002



(1) Filed as exhibits to the Company’s Registration Statement
on Form S-1, filed with the Commission on July 6, 2010, and incorporated herein by reference.



(2) Filed as an exhibit to the Company’s Registration Statement
on Form S-1/A, filed with the Commission on October 8, 2010, and incorporated herein by reference.



* Filed herewith.





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SIGNATURES



In accordance with the requirements of the Exchange Act,
the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.



|                        | ACM CORPORATION                 
|----------------------- | --------------------------------
|                        |                                 
|DATED: January 18, 2013 | By: /s/ Kenneth Spiegeland      
|                        | Kenneth Spiegeland              
|                        | President, Treasurer            
|                        | (Principal Executive Officer,   
|                        | Principal Accounting Officer and
|                        | Principal Financial Officer)    
|                        |                                 



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