Change of Auditors: December 16, 2002

GT Resigns Trinity Medical; Stonefield Josephson Named Successor: Trinity Medical Group USA Inc., a developer of an HIV vaccine, named Stonefield Josephson Inc. as its auditor, succeeding Grant Thornton.

Chicago-based Grant Thornton resigned as auditor Oct. 21, according to an 8-K filing with the Securities and Exchange Commission, but did not disclose a reason for the resignation.

The company said that it had erred in an SEC filing by saying that GT hadn’t qualified its opinions on audit reports for a period of about two years. However, in a separate SEC filing GT said that audit reports on the Rancho Santa Margarita, Calif.-based company’s financial statements for the past two years contained a "growing concern" qualification.

Trinity retained Stonefield Josephson on Nov. 4.

PwC Jettisons Appiant Technologies: Big Four Firm PricewaterhouseCoopers resigned as auditor to Appiant Technologies Inc., an integrator of multimedia communications systems, according to a filing with the Securities and Exchange Commission.

The filing did not state a reason for PwC’s Nov. 13 resignation as auditor.

An opinion by PwC related to Appiant’s fiscal 2001 financials had expressed doubt as to the company’s ability to continue as a going concern.

According to Appiant, PwC had advised it of material control weaknesses and two reportable conditions with regard to the company’s internal accounting controls.

Form 8-K filings

Amnis Systems Inc. (Palo Alto, Calif.), from Hood & Strong to Stonefield Josephson.

Asia Global Crossing Ltd. (Hamiton, Bermuda), from Andersen to Pricewaterhouse-

Coopers.

Avatar Systems Inc. (Dallas), from Grant Thornton to Hein + Associates.

Bio-Technology General Corp. (Iselin, N.J.), from KPMG to Grant Thornton.

Bluebook International Holding Co. (Lake Forest, Calif.), from Good Swartz Brown & Berns to Weinberg & Co.

Cimarex Energy Co. (Denver), from Ernst & Young to KPMG.

DiaSys Corp. (Waterbury, Conn.), from Wiss & Co. to Deloitte & Touche

Digital Courier Technologies Inc. (Salt Lake City), from BDO Seidman to Tanner + Co.

Equus Capital Partners (Houston), from Andersen to PricewaterhouseCoopers

First Commonwealth Financial Corp. (Indiana, Pa.), from Deloitte & Touche to Ernst & Young.

Headwaters Inc. (Draper, Utah), from PricewaterhouseCoopers to Ernst & Young.

Hooker Furniture Corp. (Martinsville, Va.), from BDO Seidman to KPMG.

iBIZ Technology Corp. (Phoenix), from Moffitt & Co. to Farber and Hass.

Immunomedics Inc. (Morris Plains, N.J.), from KPMG to Ernst & Young.

Interstate Hotels & Resorts Inc. (Washington), from PricewaterhouseCoopers to KPMG.

Kennedy-Wilson Inc. (Beverly Hills, Calif.), from Deloitte & Touche to KPMG.

Lucille Farms Inc. (Montville, N.J.), from Citrin Cooperman & Co. to Wiss & Co.

Novex Systems International Inc. (Clifton, N.J.), from Feldman & Sherb to Radin, Glass & Co.

OpenTV Corp. (Mountain View, Calif.), from Pricewaterhouse-Coopers to KPMG.

Pro-Fac Cooperative Inc. (Rochester, N.Y.), from PricewaterhouseCoopers to Deloitte & Touche.

RStar Corp. (Sunrise, Fla.), from Grant Thornton to Ernst & Young.

ScanSource Inc. (Greenville, S.C.), from Deloitte & Touche to Ernst & Young.

Specialty Trust Inc. (Reno, Nev.), from Grant Thornton to KPMG.

SteelCloud Inc. (Sterling, Va.), from Ernst & Young to Grant Thornton.

Stilwell Financial Inc. (Kansas City, Mo.), from PricewaterhouseCoopers to Deloitte & Touche.

TRC Cos. (Windsor, Conn.), from PricewaterhouseCoopers to Deloitte & Touche.

U.S. Bancorp (Minneapolis), from PricewaterhouseCoopers to Ernst & Young.

Alliance Bancshares California (Culver City, Calif.), from Grant Thornton to McGladrey & Pullen.

 

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