3E&Y Resigns As Sparton Corp. Auditor: Big Four firm Ernst & Young resigned as independent auditor to Jackson, Mich.-based Sparton Corp., a maker of telecom industry control systems, on Dec. 3, according to an 8-K filed with the Securities and Exchange Commission.
According to the filing, E&Y and Sparton had no disagreements on any accounting matters during fiscal years 2002 and 2001, and through Sept. 30, 2002.
D&T Drops ESG Re Ltd. As Audit Client: Deloitte & Touche has resigned as auditor to Hamilton, Bermuda-based ESG Re Ltd., a reinsurance company. A successor was not named and ESG said that Deloitte didn’t give a reason for its resignation.
Deloitte & Touche didn’t complete the review of the company’s financial statements for the third quarter ended Sept. 30, ESG said.
ESG said that had D&T completed the third-quarter review, there may have been some adjustments that would have affected the company’s financial results for the quarter. The company estimated that the adjustments would be roughly $500,000.
LeCroy Taps KPMG as Auditor Succeeding E&Y: The board of digital oscilloscope manufacturer LeCroy Corp. has named Big Four firm KPMG its independent auditor for the fiscal year ending June 30, 2003. KPMG succeeds Ernst & Young.
LeCroy said that the decision to change auditors was not the result of any disagreement between the company and E&Y on any matters of accounting principles or practices, financial statement disclosure, or auditing scope or procedure.
Ernst & Young had served as the company’s auditor since 1988.
Form 8-K Filings
Alliance Bancshares California (Culver City, Calif.), from Grant Thornton to McGladrey & Pullen.
Ascent Assurance Inc. (Fort Worth, Texas), from PricewaterhouseCoopers to Ernst & Young.
ATSI Communications Inc. (San Antonio), from Ernst & Young to Tanner + Co.
BioSyntech Inc. (Laval, Quebec), from Ernst & Young to KPMG.
BSP Onelink Inc. (San Francisco), from Rogoff & Co. to Deloitte & Touche.
CFK Bancorp Inc. (Danville, Ky.), from Miller, Mayer, Sullivan & Stevens to EKW & Associates.
Cinema Ride Inc., (Studio City, Calif.), from Good Swartz Brown & Berns to Weinberg & Co.
Chromaline Corp. (Duluth, Minn.), from Deloitte & Touche to McGladrey & Pullen.
Digital Lightwave Inc. (Clearwater, Fla.), from Pricewaterhouse-Coopers to Grant Thornton.
Farmers Capital Bank Corp. (Frankfort, Ky.), from KPMG to Crowe, Chizek & Co.
FNB Bancorp (South San Francisco, Calif.), from Grant Thornton to KPMG.
Gemstar-TV Guide International Inc. (Pasadena, Calif.), from KPMG to Ernst & Young.
Global Macro Trust (Greenwich, Conn.), from Pricewaterhouse-Coopers to Ernst & Young.
Great Lakes Energy Partners (Fort Worth, Texas), from KPMG to Ernst & Young.
Lakeland Industries Inc. (Ronkonkoma, N.Y.), from Grant Thornton to Pricewaterhouse-Coopers.
Lithium Technology Corp. (Plymouth Meeting, Pa.), from Deloitte & Touche to Pricewaterhouse-Coopers.
Millburn Global Opportunity Fund (Greenwich, Conn.), from PricewaterhouseCoopers to Ernst & Young
Matrixx Initiatives Inc. (Phoenix), from Angell & Deering to Mayer Hoffman McCann.
Nymex Holdings Inc. (New York), from Ernst & Young to KPMG.
Silver Key Mining Co. (Tampa, Fla.), from H.J. & Associates to Rogoff & Co.
Syntel Inc. (Detroit), from PricewaterhouseCoopers to Ernst & Young.
Tickets.com Inc. (Costa Mesa, Calif.), from Deloitte & Touche to PricewaterhouseCoopers.
SRS Labs Inc. (Santa Ana, Calif.), from Deloitte & Touche to BDO Seidman.
United Bancorp Inc. (Martins Ferry, Ohio), from Crowe, Chizek & Co. to Grant Thornton.
U.S. Patriot Inc. (Bryn Mawr, Pa.), from Elliott Davis to Cogen Sklar.
Veramark Technologies Inc. (Pittsford, N.Y.), from PricewaterhouseCoopers to Deloitte & Touche.
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