Change of Auditors: February 24, 2003

Cell Robotics Dismisses KPMG: Medical products marketer Cell Robotics International canned incumbent auditor KPMG and retained Chicago-based Grant Thornton as its successor, according to a filing with the Securities and Exchange Commission.

In the filing, Cell Robotics did not indicate any disagreements with the Big Four firm.

I2 Retains D&T To Reaudit Financials: Dallas-based Software concern i2 Technologies said that it retained Big Four firm Deloitte & Touche to re-audit its 2000 and 2001 financials in the wake of a SEC probe into its accounting practices.

Former Big Five firm Andersen had served as i2’s auditor until May. In November, i2 revealed that its board was investigating allegations of improper accounting - focusing on the booking of revenues from sales contracts.

Auto-Graphics Inc. Jettisons BDO Seidman: Pomona. Calif.-based applications software provider Auto-Graphics Inc. canned auditor BDO Seidman and hired Singer Lewak Greenbaum & Goldstein LLP as its replacement.

In an 8-K filing Auto-Graphics said that it didn’t have any disagreements with BDO Seidman.

Neogen hires E&Y: Neogen Corp., a developer of toxic detection kits, fired its auditor, Big Four firm Deloitte & Touche, and named Ernst & Young LLP as its replacement.

In an SEC filing, Lansing, Mich.-based Neogen said that it didn’t have any disagreements with D&T on matters of accounting principles and, did not disclose a reason for the dismissal.

Form 8-K Filings

ACI Telecentrics Inc. (Minneapolis), from Deloitte & Touche to Lurie Besikof Lapidus & Co.

Advanced Optics Electronics Inc. (Albuquerque, N.M.), from Atkinson & Co. to Squar, Milner, Reehl & Williamson.

Astrocom Corp. (Plymouth, Minn.), from Ernst & Young to Virchow Krause & Co.

Baron Capital Properties (Lakeland, Fla.), from Rachlin Cohen & Holtz to KPMG.

BFC Financial Corp. (Fort Lauderdale, Fla.), from KPMG to PricewaterhouseCoopers.

BioTime Inc. (Berkeley, Calif.), from Deloitte & Touche to BDO Seidman.

Cell Robotics International Inc. (Albuquerque, N.M.), from KPMG to Grant Thornton.

Exten Industries Inc. (Warwick, R.I.), from Swenson Advisors to J.H. Cohn.

First Reliance Bancshares Inc. (Florence, S.C.), from Tourville, Simpson & Caskey to Elliott Davis.

GoAmerica Inc. (Hackensack, N.J.), from Ernst & Young to WithumSmith+Brown.

Hi-Shear Technology Corp. (Torrance, Calif.), from Grant Thornton to Raimondo Pettit Group.

InnSuites Hospitality Trust (Phoenix), from KPMG to McGladrey & Pullen.

J.L. French Automotive Castings Inc. (Minneapolis), from Andersen to Deloitte & Touche.

Key Tronic Corp. (Spokane, Wash.), from Deloitte & Touche to BDO Seidman.

Longport Inc. (Swarthmore, Pa.), from Angell & Deering to Mayer Hoffman McCann.

Macreport.net Inc. (Melville, N.Y.), from Capraro Centofranchi Kramer & Co. to Holtz Rubenstein & Co.

Nestor Inc. (East Providence, R.I.), from Ernst & Young to Carlin, Charron & Rosen.

New Century Cos. (Santa Fe Springs, Calif.), from Singer Lewak Greenbaum & Goldstein to Squar, Milner, Reehl & Williamson.

Notify Technology Corp. (San Jose, Calif.), from Ernst & Young to Burr, Pilger & Mayer.

RBC Centura Banks Inc. (Rocky Mount, N.C.), from PricewaterhouseCoopers to Deloitte & Touche.

Sentry Technology Corp. (Hauppauge, N.Y.), from Deloitte & Touche to Holtz Rubenstein & Co.

TEAM America Inc. (Worthington, Ohio), from Ernst & Young to Schneider Downs & Co.

Spectrum Pharmaceuticals Inc. (Irvine, Calif.), from Ernst & Young to Kelly & Co.

Unify Corp. (Sacramento, Calif.), from Deloitte & Touche to Ernst & Young.

V-Formation Inc. (Iselin, N.J.), from Citrin Cooperman & Co. to Eisner.

Xtrana Inc. (Broomfield, Colo.), from Ernst & Young to Hein + Associates.

Zimmerman Sign Co. (Jacksonville, Texas), from KPMG to BDO Seidman.

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