* E&Y RESIGNS ASTEC: Astec Industries, a manufacturer of environmental cleaning equipment, said that its auditor, Big Four firm Ernst & Young, had resigned, according to a filing with the Securities and Exchange Commission.
The company has subsequently engaged Grant Thornton as its new independent accountant.
Astec reported no disagreements relating to accounting principles or practices with E&Y. No reason was given for E&Y's resignation.
* CHEETAH RETAINS MOORE STEPHENS EF AS AUDITOR: Cheetah Oil & Gas Ltd. dismissed incumbent auditor Michael Johnson & Co. and hired Moore Stephens Ellis Foster as its replacement.
According to a filing with the SEC, Cheetah had no disagreements with its former auditor on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure.
* HEIN RESIGNS AS OCEAN WEST INDEPENDENT ACCOUNTANT: Ocean West Holding Corp., a holding company for a retail and mortgage banking concern, said that its auditor, Hein & Associates, had resigned.
No reason was given for the resignation. According to a filing, Ocean West and Hein did not have any disagreements. However, in the auditor's reports on the company's latest fiscal year ended in September, the firm expressed skepticism about the company's ability to continue as a going concern.
A successor has not been named.
* KANA HIRES DELOITTE: Kana Software Inc., a Palo Alto, Calif.-based provider of marketing software, hired Big Four firm Deloitte & Touche as its new independent accountant, according to an 8-K filed with the SEC.
