* 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.

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