Change Of Auditors

ELOYALTY JETTISONS PWC: Eloyalty Corp., a Lake Forest, Ill.-based management consulting and systems integration concern, has dismissed independent accountant Big Four firm PricewaterhouseCoopers and named Grant Thornton as its new auditor.In a filing, the provider of customer relationship management services in North America and Europe said that PwC's reports on eLoyalty's financials for the year ended Dec. 31, 2005, and from Jan. 1, 2005, through May 2006, contained no adverse opinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principle.

AMERICAN VANTAGE, DELOITTE PART WAYS: American Vantage Cos., a provider of management services to the gaming industry, has dismissed auditor Deloitte & Touche and named Piercy, Bowler Taylor & Kern as its new independent accountant. In a federal filing, no reason was given for the change.

Deloitte's audit reports on the consolidated financials of AVCS and its subsidiaries for the years ended Dec. 31, 2004 and 2005, did not contain an adverse opinion or disclaimer of opinion, nor were they modified as to uncertainty, audit scope or accounting principles.

EMERGE INTERACTIVE TAPS TEDDER JAMES: EMerge Interactive, a Sebastian, Fla.-based concern specializing in food safety systems and animal tracking tools that it supplies to the agricultural and meat-processing industries, named Tedder, James, Worden & Associates PA as its new auditors.

Tedder James succeeds Big Four firm KPMG.

The change followed a request for auditor proposals from eMerge's audit committee for the company's 2006 audit.

SKYTERRA SWAPS BIG FOUR AUDITORS: SkyTerra Communications Inc., a supplier of mobile digital voice and data communications via satellite in the U.S. and Canada, has named Ernst & Young as its independent accountant, replacing Big Four rival Deloitte. The New York-based company did not give a reason for the change in auditors.

RETAILER TAPS REGIONAL FIRM: Zumiez Inc., an Everett, Wash.-based retailer specializing in footwear and apparel for action sports, named Northwestern regional CPA and business advisory firm Moss Adams as its independent accountant.

The appointment of Moss Adams follows Zumiez's dismissal of Big Four firm PricewaterhouseCoopers as its auditor.

KIRKLAND'S RETAINS E&Y: Home decor specialty retailer Kirkland's has named Ernst & Young as its new auditor, succeeding PricewaterhouseCoopers. The Jackson, Tenn.-based company said that the decision to change auditors was approved by its audit committee. PwC's reports on the company's financial statements as of and for the years ended Jan. 29, 2005, and Jan. 28, 2006, contained no adverse opinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principle.

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