* Rivera Tool Taps BDO Seidman: Rivera Tool Co., a Grand Rapids, Mich.-based manufacturer of medium-to-large-scale stamping die systems used in the high-speed production of sheet metal parts, named BDO Seidman as it new independent accountant. BDO succeeds Big Four firm Deloitte & Touch as Rivera's auditor.* Willbros Appoints GLO CPAs: Willbros Group Inc., a global contractor that provides construction and engineering services to the oil and gas industries, named GLO CPAs as its new auditor.

Houston-based GLO CPAs said that it would bring the company's public filings to a current status by mid-June 2006.

* Alliance Semiconductor Appoints New Auditor: Alliance Semiconductor Corp., which provides high-performance parts to the communications, computing and consumer electronics markets, named Mark Bailey & Co. as its new independent accountant.

The Santa Clara, Calif-based company, which recently received a letter from Nasdaq that it was in danger of being delisted, said that Mark Bailey & Co. would audit the financial statements of the company for the fiscal year ending March 25, 2006.

* Trend-Micro Retains KPMG Azsa & Co.: Trend-Micro, a global manufacturer and marketer of network antivirus and Internet content security software and services, appointed KPMG Azsa & Co. as its new auditor, succeeding Big Four firm PricewaterhouseCoopers.

The change comes as a result of a company policy that reviews auditors every five years, after which the company decided to switch independent accountants.

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