* FIELDSTONE JETTISONS KPMG: Fieldstone Investment Corp. has dismissed KPMG as its auditor and named Big Four rival Deloitte as its replacement.Fieldstone, a Columbia, Md.-based residential mortgage banking concern, reported no unresolved accounting disagreement with KPMG for its two most recent fiscal years.

* SMITH & WESSON ENGAGES BDO: Firearms manufacturer Smith & Wesson Holding Corp. has hired BDO Seidman as its new independent accountant, replacing Big Four firm PricewaterhouseCoopers.

In a federal filing, Smith & Wesson said that it had no unresolved accounting disagreements with PwC.

* R.V. HOLDINGS DISMISSES PWC: National R.V. Holdings Inc. dismissed its outside auditor, Big Four firm PricewaterhouseCoopers, and named Swenson Advisors LLP as its new independent accounting firm.

In a filing with the Securities and Exchange Commission, R.V. Holdings, a California-based provider of recreational vehicles, noted a disagreement with its former auditor over accounting for sales during the third and fourth quarters of 2004.

* RESTAURANT FRANCHISEE TAPS DELOITTE: Carrols Corp., a Syracuse, N.Y.-based franchisee of over 500 restaurants operating under the Burger King, Pollo Tropical and Taco Cabana brands, hired Big Four firm Deloitte as its independent auditor for 2005.

Several months ago, PricewaterhouseCoopers resigned as Carrols' independent accountant.

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