Change of Auditors

CAL-BAY DISMISSES ARGY & CO.: Tustin, Calif.-based Cal-Bay International Inc. said that it dismissed its auditor, Argy & Co., and has named Lawrence Scharfman & Co. as its new independent accountant.The operator of environmental service units that sell and distribute environment and process control products in California, Nevada and Hawaii said that Argy & Co. had expressed doubts about the company's ability to continue as a going concern in its reports for the years ended Dec. 31, 2003, and Dec. 31, 2004.

PWC RESIGNS WHITEHALL JEWELERS: Big Four firm PricewaterhouseCoopers resigned as auditor of high-end retail jeweler Whitehall Jewelers Inc. after it expressed "substantial doubt" about the company's ability to continue as a going concern.

The Chicago-based Whitehall, which operates nearly 400 stores, had not chosen a replacement at press time.

EMERGENCY MEDICAL SERVICES RETAINS E&Y: Emergency Medical Services Corp., a Greenwood Village, Colo.-based provider of emergency medical services under the brands EmCare and AMR, has retained Big Four firm Ernst & Young as its auditor.

Ernst replaces PricewaterhouseCoopers.

INTERWOVEN JETTISONS KPMG: Interwoven Inc., a Sunnyvale, Calif.-based provider of enterprise content management software, has dismissed Big Four firm KPMG as its independent accountant.

Interwoven said that it had subsequently hired Ernst & Young as its new auditor.

ERNST & YOUNG RESIGNS O2DIESEL CORP.: O2Diesel Corp., a Newark, Del.-based manufacturer and marketer of clean-burning fuel additive products, said that Big Four firm Ernst & Young has resigned as its independent accountant.

The company said that it has hired Mayer Hoffman McCann as its auditor.

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