Change of Auditors: April 5-18, 2004

ANC Rental Dismisses E&Y: ANC Rental Corp., former parent to the Alamo Rent-A-Car and National Rental Car brands, now in Chapter 11, has dismissed auditor Ernst & Young, according to an 8-K filing.For the year ended Dec. 31, 2002, Ernst & Young’s report on ANC Rental’s financial statements didn’t contain any adverse opinions on matters of accounting procedure. In June, a bankruptcy court approved the sale of the Alamo Rent-A-Car and National Rental Car units to New York-based Cerebrus Capital Management for $230 million.

Blue River Cans Deloitte: Blue River Bancshares Inc., a holding company for Shelby County (Ind.) Bank, has jettisoned Big Four firm Deloitte & Touche as its auditor and hired national firm Crowe Chizek & Co. as its successor.In a federal filing, Blue River Bancshares said that it had no disagreements with Deloitte on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure.

Celeritek Hires BDO: Celeritek Inc., a Santa Clara, Calif., manufacturer of semiconductor and communications components, dismissed Ernst & Young as its independent accountant and named BDO Seidman as its replacement.In an 8-K filing with the Securities and Exchange Commission, Celeritek said that it had no disagreements with Ernst & Young on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure. It did not give a reason for the change, but said that its board had approved the switch of auditors.

KPMG declines re-election: Big Four firm KPMG declined re-election as auditor for First Union Real Estate
Equity & Mortgage Investment, according to a federal filing.The filing didn’t state a reason for KPMG declining. A successor has not been named.