D&T Resigns as CTI Auditor: Big Four firm Deloitte & Touche resigned as auditor to thermal imaging products manufacturer Computerized Thermal Imaging Inc., according to an 8-K filing with the Securities and Exchange Commission.

Computerized Thermal Imaging said that it hired the firm HJ & Associates to be its auditor for fiscal 2003. CTI said it had no disagreements with D&T on any matters of accounting.

Real Media Cans KPMG: 24/7 Real Media Inc. dismissed Big Four firm KPMG as its auditor and named New York-based Goldstein Golub Kessler as its successor.

A filing by the New York-based Internet concern with the SEC did not give a reason for the dismissal of KPMG.

MTS Appoints PwC: MTS, a Sacramento, Calif.-based subsidiary of Tower Records, said that it named PricewaterhouseCoopers as its independent auditor for the fiscal year ending July 31, 2003, replacing Big Four rival KPMG.

The change became effective on Jan. 28. An SEC filing said that MTS had no disagreements with KPMG.

D&T Resigns from Nash Finch audit: On the heels of an investigation by the Securities and Exchange Commission, food service distributor Nash Finch said that its auditor, Deloitte & Touche, has resigned.

A successor has not been named.

The SEC probe, which began in October, centers on the company’s handling of promotional allowances from vendors. Nash Finch said that the investigation involved "count-recount charges" assessed to the company’s vendors. The charges had been recognized as a reduction in the cost of sales during the billed period.

Deloitte & Touche reported no disagreements with Nash Finch, but told the company that the auditor needed more information to conclude whether the count-recount charges were appropriate.

Form 8-K Filings

24/7 Real Media Inc. (New York), from KPMG to Goldstein Golub Kessler.

Auto-Graphics Inc. (Pomona, Calif.), from BDO Seidman to Singer Lewak Greenbaum & Goldstein.

Brookline Bancorp Inc. (Brookline, Mass.), from Grant Thornton to KPMG.

Calypso Wireless Inc. (Miami Lakes, Fla.), from KPMG to R.E. Bassie & Co.

Fortune Entertainment Corp. (Las Vegas), from Merdinger, Fruchter, Rosen & Co. to Schumaker & Associates.

General Media Inc. (New York), from Grant Thornton to Eisner.

Global Crossing Ltd. (Hamilton, Bermuda), from Andersen to Grant Thornton.

Icon Cash Flow Partners and Income Funds (New York), from KPMG to Hays & Co.

Integrated Information Systems Inc. (Tempe, Ariz.), from KPMG to Hein + Assoc.

Integrated Performance Systems Inc. (Frisco, Texas), from Travis, Wolff & Co. to Malone & Bailey.

Interliant Inc. (Purchase, N.Y.), from Ernst & Young to Urbach Kahn & Werlin.

Ivory Capital Corp. (Littleton, Colo.), from Angell & Deering to Mayer Hoffman McCann.

MTC Technologies Inc. (Dayton, Ohio), from Deloitte & Touche to Ernst & Young.

Muller Media Inc. (New York), from Merdinger, Fruchter, Rosen & Co. to Abrams and Co.

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

NMXS.com Inc. (Albuquerque, N.M.), from Atkinson & Co. to Beckstead & Watts.

Nortech Systems Inc. (Wayzata, Minn.), from Larson, Allen, Weishair & Co. to KPMG.

ProtoSource Corp. (Fresno, Calif.), from Angell & Deering to Mayer Hoffman McCann.

Reed’s Inc. (Los Angeles), from Sprayberry, Barnes, Marietta & Lutrell to Mayer Hoffman & McCann.

Rivoli BanCorp Inc. (Macon, Ga.), from Francis & Co. to McNair McLemore Middlebrooks & Co.

Silver Star Foods Inc. (Linden, N.J.), from Zeller Weiss & Kahn to Massella Rubenstein.

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

U.S. Microbics Inc. (Carlsbad, Calif.), from Singer Lewak Greenbaum & Goldstein to Russell Bedford Stefanou Mirchandani.

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