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.

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