• ANDERSEN LOSES THREE MORE AUDIT CLIENTS: Three companies that had committed to Chicago-based Andersen as their respective auditor this year, have decided to look elsewhere according to documents filed with the Securities and Exchange Commission.
  Pacific Capital Bancorp., of Santa Barbara, Calif.; Akron, Ohio-based FirstEnergy, a utility holding company; and diversified concern SPX, of Charlotte, N.C., all have rescinded their selection of Andersen and will look for successor audit firms after the first quarter.
  Meanwhile, in an attempt to adhere to a May 15 deadline imposed by the Casino Control Commission of New Jersey for casinos to sever ties with Andersen, multi-unit hospitality operator Trump Hotels & Casino Resorts Inc. also said that it would work to find a replacement auditor.
• CALIFORNIA AMPLIFIER, FRONTIER OIL CORP. NAME NEW AUDITORS: California Amplifier Inc. appointed KPMG as its auditor for fiscal 2002.
  California Amplifier, the Camarillo, Calif.-based manufacturer of amplifiers and antennas for satellite video and broadband applications, said that a new auditor was needed in light of the recent situation regarding Andersen, its incumbent auditor.
  The company said that replacing the firm with KPMG was in the best interests of its shareholders.
  Meanwhile, Frontier Oil Corp. has appointed another Big Five firm, Deloitte & Touche, as its external auditor according to an 8-k document filed with the Securities and Exchange Commission.
  According to the filing, Frontier said that it had no disagreements with its former auditor Andersen and no specific reason was given for the change.

Form 8-K filings

Accident Prevention Plus Inc. (Hauppage, N.Y.), from Massella, Tomaro & Co. to Goldstein Golub Kessler.
Advanced Environmental Recycling Technologies Inc. (Springdale, Ark.), from Andersen to Tullius Taylor Sartain & Sartain.
Alec Bradley Cigar Corp. (Plantation, Fla.), from Harmon & Co. to Jaffe, Kaufman & Sarbey.
AmerUs Group Inc. (Des Moines, Iowa), from KPMG to Ernst & Young.
Bank One Corp. and seven related entities (Chicago), from Andersen to KPMG.
Be Safe Services Inc. (Tampa, Fla.), from Weiss & Co. to Aidman, Piser & Co.
Biogan International Inc. (Boise, Idaho), from Bersch Accounting to KPMG.
Certified Services Inc. (Lexington, Ky.), from G. Brad Beckstead to Rosenberg, Rich, Baker, Berman & Co.
Docucon Inc. (Mountain View, Calif.), from Andersen to Rothstein, Kass & Co.
Expressions Graphics Inc. (Las Vegas), from Merdinger Fruchter Rosen & Corso to Stonefield Josephson.
Fotoball USA Inc. (San Diego), from Good Swartz Brown & Berns to KPMG.
Frederick Brewing Co. (Riverside, Calif.), from PricewaterhouseCoopers to Grant Thornton.

IDM Participating Income Ñ II (Torrance, Calif.), from Andersen to Cacciamatta Accountancy Corp.
Mariculture Systems Inc. (Lake Stevens, Wash.), from Moss Adams to Grant Thornton.
Merilus Inc. (Chilliwack, B.C.), from Andersen, Andersen & Strong to KPMG.
Never Miss A Call Inc. (Fort Lauderdale, Fla.), from DeVisser & Co. to Ahearn, Jasco & Co.
Palomar Enterprises Inc. (San Diego), from Barry L. Friedman CPA to S.W. Hatfield.
Peoples Financial Services Corp. (Hallstead, Pa.), from Prociak & Assoc. to Beard Miller Co.
Polymer Research Corp. of America (Brooklyn, N.Y.), from Castellano, Korenberg & Co. to Goldstein & Ganz.
Prometheus Income Partners LP (Redwood, Calif.), from Andersen to Ernst & Young.
Salomon Smith Barney Holdings Inc. (New York), from PricewaterhouseCoopers to KPMG.
Southstreet Financial Corp. (Albemarle, N.C.), from McGladrey & Pullen to Dixon Odom.
Supreme Hospitality (Temecula, Calif.), from Nystrom & Co. to Braverman & Co.
Sunterra Corp. (Orlando, Fla.), from Andersen to Deloitte & Touche.
Tekron Inc. (Poway, Calif.), from Barry L. Friedman CPA to S.W. Hatfield.
Televideo Inc. (San Jose, Calif.), from Grant Thornton to Choi Cho & Ahn Accounting Corp.
Union Bankshares Inc. (Morrisville, Vt.), from A.M. Peisch & Co. to Urbach, Kahn & Werlin.
United Community Financial Corp. (Youngstown, Ohio), from Deloitte & Touche to Crowe, Chizek & Co.
U.S. Bancorp (Minneapolis), from Ernst & Young to Pricewaterhouse
Coopers.
Wireless Data Solutions Inc. (St. Cloud, Minn.), from James A. Harned, CPA to Marshall Granger.