* ACCREDITED HOME LENDERS DISMISSES D&T: Accredited Home Lenders said that it has hired national firm Grant Thornton as its independent accountant, replacing Big Four firm Deloitte & Touche, which was dismissed.
A federal filing did not give a reason for the dismissal of Deloitte.
The company said that it had no disagreements with Deloitte & Touche for fiscal 2003 or 2004 on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure.
* PWC RESIGNS AS SILICON IMAGE AUDITOR: Big Four firm PricewaterhouseCoopers has resigned as independent accountant to Silicon Image Inc., a Sunnyvale, Calif.-based marketer and manufacturer of semiconductor systems.
The company did not say why PwC resigned as auditor. At press time, a replacement had not been named.
PwC's reports on the company for fiscal 2003 and 2004 contained no adverse opinions, and Silicon Image said that it had no disagreements with its former auditor on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure.
* CONCORD CAMERA TAPS BDO: Concord Camera Corp. has named BDO Seidman as its new auditor, replacing Big Four firm Ernst & Young.
According to a federal filing, the company did not provide a reason for the change in independent accountants, but it did, however, note a material weakness related to the company's financial statement closing process and its internal controls.
Concord said that E&Y's reports for the years ended June 28, 2003, and July 3, 2004, didn't contain any adverse opinion or disclaimer of opinion, and that there were no disagreements over any accounting issues.
* FIRST CITIZENS JETTISONS PWC: First Citizens Bancorp Inc., a South Carolina-based holding company for First Citizens Bank, has dismissed Big Four firm PricewaterhouseCoopers as its auditor and named super-regional firm Dixon Hughes as its replacement.
No reason was given for the change in auditors.
First Citizens said that PwC's reports on the company's financials for the last two fiscal years didn't contain any adverse opinion or disclaimer of opinion, and there were no disagreements over accounting practices or financial disclosures.
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