PwC adds mid-state Bancshares, Equus II as audit clients: New York -- PricewaterhouseCoopers added Mid-State Banchares and Equus II as audit clients, as each concern dropped Andersen as its accountant.

Arroyo Grande, Calif.-based Mid-State said it selected PwC following an extensive evaluation process by its board, the company’s audit committee and its management team.

Mid-State Bancshares is a $1.85 billion holding company for Mid-State Bank & Trust.

Mid-State said the decision to drop Andersen was not the result of any disagreement between the company and its auditor.

Meanwhile, Houston-based business development company Equus II Inc. named PwC as its external auditor, effective immediately. Andersen had resigned the Equus account July 3.

Equus said its decision to change independent auditors was not the result of any disagreement between the company and Andersen on any matter of accounting principles or practices, financial statement disclosures, or auditing scope or procedure.

NXT Names Deloitte as new auditor: Calgary, Alberta -- Energy Exploration Technologies, an oil and gas exploration concern headquartered here has approved Big five firm Deloitte & Touche LLP as its independent auditor, effective immediately.

Deloitte succeeds Andersen as the company’s independent accountant.

McMoRan taps E&Y as 2002 auditors: New Orleans - The board of exploration concern McMoRan Exploration Co. said that following a recommendation by its audit committee, it has named Ernst & Young as its independent accountants to audit the company’s 2002 financial statements.

Ernst & Young replaced Andersen, which served as the company’s auditor since 1988.

Andersen advised McMoRan that it would no longer audit companies registered with the Securities and Exchange Commission subsequent to Aug. 31, 2002.

There had been no disagreements between McMoRan and Andersen on any matter of accounting principles or practices, financial statement disclosures, or auditing scope or procedures.

Form 8-K Filings

Advanta Corp. (Spring House, Pa.), from Andersen to KPMG.

Aether Systems Inc. (Owings Mills, Md.), from Ernst & Young to KPMG.

Alliant Energy Corp. (Madison, Wis.), from Andersen to Deloitte & Touche.

American Commerce Solutions Inc. (Bartow, Fla.), from Bella, Hermida, Gilman, Hancock and Mueller to Pender Newkirk and Co.

Applied Microsystems Corp. (Redmond, Wash.), from Ernst & Young to Grant Thornton.

Bone Care International Inc. (Middleton, Wis.), from Andersen to Deloitte & Touche.

CerbCo Inc. (Landover, Md.), from Deloitte & Touche to Aronson & Co.

CMS Energy Corp. (Dearborn, Mich.), from Andersen to Ernst & Young.

CONSOL Energy Inc. (Pittsburgh), from Ernst & Young to PricewaterhouseCoopers.

Datigen.com Inc. (Provo, Utah), from Tanner + Co. to Squire & Co.

Factory Card & Party Outlet Corp. (Naperville, Ill.), from KPMG to Deloitte & Touche.

FrankÕs Nursery & Crafts Inc. (Troy, Mich.), from Ernst & Young to Grant Thornton.

Fresh Brands Inc. (Sheboygan, Wis.), from Andersen to KPMG.

Global Entertainment Holdings/Equities Inc. (Miami), from Clyde Bailey to Kane, Hoffman & Danner.

International Shipholding Corp. (New Orleans), from Andersen to Ernst & Young.

John Q. Hammons Hotels Inc. (Springfield, Mo.), from Andersen to Deloitte & Touche.

Lodgian Inc. (Atlanta), from Andersen to Deloitte & Touche.

Metals USA Inc. (Houston), from Andersen to Deloitte & Touche.

OraPharma Inc. (Warminster, Pa.), from Andersen to KPMG.

Peregrine Systems Inc. (San Diego), from KPMG to PricewaterhouseCoopers.

PremierWest Bancorp (Medford, Ore.), from Symonds, Evans & Co. to Moss Adams.

Ram Venture Holdings Corp. (Fort Lauderdale, Fla.), from Baum & Co. to Grassano Accounting.

Riverwood Holdings Inc. (Atlanta), from Deloitte & Touche to PricewaterhouseCoopers.

Silicon Valley Research Inc. (San Jose, Calif.), from Moss Adams to Bedinger & Co.

Snap-On Inc. (Kenosha, Wis.), from Andersen to Deloitte & Touche.

Technology Flavors & Fragrances Inc. (Amityville, N.Y.), from Ernst & Young to BDO.

Universal Health Services Inc. (King of Prussia, Pa.), from Andersen to KPMG.

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