Q-Net Jettisons Grant Thornton as Auditor: Q-Net Technologies Inc., a consumer-technology company specializing in the Chinese market, dismissed national firm Grant Thornton as auditor and hired Moore Stephens Ellis Foster Ltd. as its independent accountant.

Q-Net said in a Securities and Exchange Commission filing that there were no disagreements with Grant Thornton on any matter of accounting principles or practices, financial-statement disclosure, or auditing scope or procedures.

However, Grant Thornton’s 2000 and 2001 report stated that it had doubts about Q-Net’s ability to continue as "a going concern."

GoAmerica Appoints WithumSmith as Auditor: GoAmerica Inc., a provider of wireless services, canned Big Four firm Ernst & Young as its auditor, and hired WithumSmith & Brown as its successor.

According to a Securities and Exchange Commission filing, the company stated that it did not have any disagreements with Ernst & Young, and did not give a reason for the dismissal. However, the company’s audit committee had recommended the change.

Midwest Banc Hires KPMG as Auditor: Midwest Banc Holdings Inc., a holding company for several Illinois banks, hired Big Four firm KPMG as its external auditor, succeeding Crowe Chizek. Crowe Chizek will continue to provide internal audit services to Midwest Banc.

According to an 8-K filing, Midwest had no disagreements with Crowe Chizek on matters of accounting principles or auditing scope and procedure.

Form 8-K Filings

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

American Healthways Inc. (Nashville, Tenn.), from Deloitte & Touche to Ernst & Young.

Atlantic Technology Ventures Inc. (New York), from KPMG to J.H. Cohn.

BioProgress International Inc. (Atlanta), from Andersen to Grant Thornton.

Callaway Golf Co. (Carlsbad, Calif.), from KPMG to Deloitte & Touche.

Community Bancshares Inc. (Wilkesboro, N.C.), from Cherry, Bekaert & Holland to Dixon Odom.

FTD Inc. (Downers Grove, Ill.), from KPMG to Ernst & Young.

Gateway Distributors Ltd. (North Las Vegas, Nev.), from Perrin Fordree & Co. to Sellers & Associates.

Gladstone Capital Corp. (McLean, Va.), from Ernst & Young to PricewaterhouseCoopers.

Image Systems Corp. (Minnetonka, Minn.), from Larson, Allen, Weishair & Co. to Virchow, Krause & Co.

Lummi Development Inc. (Alpharetta, Ga.), from Armando C. Ibarra CPA to Braverman & Co.

j2 Global Communications Inc. (Los Angeles), from KPMG to Deloitte & Touche.

Mego Financial Inc. (Las Vegas), from Ernst & Young to BDO Seidman.

Midwest Banc Holdings Inc. (Melrose Park, Ill.), from Crowe, Chizek and Co. to KPMG.

Natrol Inc. (Chatsworth, Calif.), from Ernst & Young to Deloitte & Touche.

Neurotech Development Corp. (Glen Cove, N.Y.), from BDO International to Holtz Rubenstein & Co.

OP-TECH Environmental Services Inc. (Syracuse, N.Y.), from PricewaterhouseCoopers to Dannible & McKee.

Pacific Magtron International Corp. (Milpitas, Calif.), from BDO Seidman to KPMG.

RELM Wireless Corp. (West Melbourne, Fla.), from Ernst & Young to BDO Seidman.

Sporting Magic Inc. (Chattanooga, Tenn.), from Marcum & Kliegman to Tauber & Balser.

Syntel Inc. (Detroit), from PricewaterhouseCoopers to Ernst & Young.

TeamStaff Inc. (Somerset, N.J.), from PricewaterhouseCoopers to Lazar Levine & Felix.

Techne Corp. (Minneapolis), from Deloitte & Touche to KPMG.

Telenetics Corp. (Lake Forest, Calif.), from BDO Seidman to Haskell & White.

United Bancorp Inc. (Martins Ferry, Ohio), from Crowe, Chizek & Co. to Grant Thornton.

Waterlink Inc. (Columbus, Ohio), from Ernst & Young to Saltz Shamis & Goldfarb.

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