Auditor Changes week ending 30 Aug 2015

Ever been quoted one price for an audit, only to have auditors come back, after it’s all said and done, to tell you it will cost more? You’re not alone. It happens all the time, and really shouldn’t surprise anyone. This week, Core Resource Management dismissed auditor Chapman Hext, “due to billing that substantially exceeded the engagement agreement quote.” Their relationship was already rocky, as Core Resource wanted to include non-GAAP information in the financial statement footnotes. Auditor Chapman said that was a no-no, and the parties agreed to disagree. Probably best for both to just move on.

Mind Solutions engaged a new auditor this week after former auditor Danielle Adams resigned for health reasons. Back in April, Adams took over a number of Terry Johnson’s former clients. Wishing you a speedy recovery, Danielle.

Here’s the full list of changes:

Filing Date	Company	Location	Old Auditor	New Auditor	Dismissal / Resignation
8/24/2015	Can-Cal Resources Ltd.	Canada	L.L. Bradford & Company	Thayer O’Neal Company PLLC	Resignation
8/25/2015	4Cable TV International, Inc.	SC	GBH CPAs, PC	Anton & Chia, LLP	Dismissal
8/25/2015	Eco Integrated Technologies, Inc.	CA	Anton & Chia, LLP	BF Borgers CPA PC	Resignation
8/25/2015	Moqizone Holding Corp.	China	–	GBH CPAs, PC	–
8/25/2015	Core Resource Management, Inc.	AZ	Chapman, Hext & Co., P.C.	–	Dismissal
8/26/2015	Umatrin Holding Limited	Malaysia	Messineo & Co, CPAs, LLC	Jimmy P. Lee CPA PC	Decline To Stand
8/26/2015	Lifeway Foods, Inc.	IL	Crowe Horwath LLP	–	Decline To Stand
8/26/2015	First Financial Bancorp.	OH	Ernst & Young LLP	Crowe Horwath LLP	Dismissal
8/27/2015	Balance Labs, Inc.	FL	Anton & Chia, LLP	Liggett, Vogt & Webb, P.A.	Resignation
8/27/2015	Aim Exploration Inc.	NV	David A. Aronson, CPA P.A.	Anton & Chia, LLP	Dismissal
8/27/2015	China Water Group, Inc.	China	Patrizio & Zhao, LLC	Canuswa Accounting and Tax Services Inc.	Dismissal
8/27/2015	DirecTV Group Holdings, LLC	CA	Deloitte & Touche LLP	Ernst & Young LLP	Dismissal
8/28/2015	VRDT Corporation	CA	DKM Certified Public Accountants	Stevenson & Company CPAS LLC	Resignation
8/28/2015	Blue Sky Media Corporation	CA	Harris & Gillespie CPA’s, PLLC	–	Resignation
8/28/2015	Mind Solutions, Inc.	CA	Adams Advisory, LLC	Patrick D. Heyn, CPA	Resignation
8/28/2015	High Performance Beverages Company	AZ	RBSM LLP	GBH CPAs, PC	Resignation
8/28/2015	Global Indemnity plc	Ireland	Pricewaterhouse Coopers LLP	Ernst & Young LLP	Dismissal
8/28/2015	Primo Water Corporation	NC	McGladrey LLP	BDO USA LLP	Dismissal
8/28/2015	21st Century Oncology Holdings, Inc.	FL	Deloitte & Touche LLP	Ernst & Young LLP	Dismissal
8/28/2015	Galenfeha, Inc.	TX	Kyle L. Tingle, CPA, LLC	MaloneBailey, LLP	Dismissal

If you’re interested in changes focused on the Big4, check out our sister site Big4 Auditor Carousel. We’re also on Twitter @auditorcarousel. Finally, for those not into social media, just click the Follow button above and to the right to have Auditor Carousel updates automatically sent to your inbox.

Round and round and round…

Auditor Changes week ending 01 Mar 2015

A couple things to point out before getting to this week’s list. First off, a little misdirection. At the time they announced the dismissal of Grant Thornton, a couple American Realty Capital entities said they were talking to CohnReznick about being the replacement auditor. This week, one entity engaged KPMG, while the other went with Crowe Horwath. No reason given for the CohnReznick head fake.

Secondly, sometimes you have to break up to show you’re serious. Li and Company resigned as auditor of Centaurus Diamond Technologies citing unpaid fees. Once the fees got paid, Li was totally cool with auditing Centaurus again. How about that? An auditor change (or lack of one) as a life lesson.

Filing Date	Company	Location	Old Auditor	New Auditor	Dismissal / Resignation
2/23/2015	American Realty Capital Trust V, Inc.	NY	Grant Thornton LLP	KPMG LLP	Dismissal
2/23/2015	HSBC Finance Corporation	NY	KPMG LLP	Pricewaterhouse Coopers LLP	Dismissal
2/23/2015	HSBC USA Inc.	NY	KPMG LLP	Pricewaterhouse Coopers LLP	Dismissal
2/23/2015	Butler National Corporation	KS	L.L. Bradford & Company	RBSM LLP	Resignation
2/24/2015	Engage Mobility, Inc.	MO	Kingery & Crouse PA	Frazier & Deeter, LLC	Dismissal
2/24/2015	Hangover Joe’s Holding Corporation	TN	GHP Horwath, P.C.	Terry L. Johnson, CPA	Dismissal
2/24/2015	Green Envirotech Holding Corp.	CA	MaloneBailey, LLP	Anton & Chia, LLP	Dismissal
2/25/2015	Centaurus Diamond Technologies, Inc.	NV	Li and Company, PC	Li and Company, PC	Resignation
2/25/2015	The Pulse Beverage Corporation	CO	L.L. Bradford & Company	RBSM LLP	Resignation
2/25/2015	Integrated Environmental Technologies, Ltd.	SC	L.L. Bradford & Company	RBSM LLP	Dismissal
2/25/2015	Freedom Petroleum, Inc.	LA	DKM Certified Public Accountants	Green & Company CPA’s	Resignation
2/25/2015	American Realty Capital Daily Net Asset Value Trust, Inc.	NY	Grant Thornton LLP	Crowe Horwath LLP	Resignation
2/25/2015	Monarchy Ventures Inc.	Mexico	Sadler, Gibb & Associates, LLC	Dale Matheson Carr-Hilton Labonte LLP	Resignation
2/26/2015	Inolife Technologies, Inc.	NC	The Hall Group, CPA’s	Bharat Parikh and Associates LP	Resignation
2/26/2015	Roomlinx, Inc.	CO	GPH Horwath, P.C.	KMJ Corbin & Company LLP	Dismissal
2/27/2015	Breezer Ventures Inc.	China	Jimmy P. Lee, CPA, P.C.	Hillary CPA Group, LLC	Resignation
2/27/2015	Altovida, Inc.	United Kingdom	L.L. Bradford & Company	RBSM LLP	Resignation
2/27/2015	Blue Bird Corporation (formerly School Bus Holdings Inc.)	GA	Rothstein Kass & Company, P.C.	KPMG LLP	Resignation
2/27/2015	Union Bankshares Corporation	VA	Yount, Hyde & Barbour, P.C.	Ernst & Young LLP	Dismissal
2/27/2015	ABV Consulting, Inc.	PA	M&K CPA’s, PLLC	Liggett, Vogt & Webb, P.A.	Dismissal

March is here, and busy season rolls on. Hopefully you’ve got your 10-K on file because now it’s time to close February.

Click on the Follow button above and to the right to have Auditor Carousel updates delivered straight to your inbox. Check us out on Twitter, too, @AuditorCarousel. That’s where all the real fun happens.

Round and round and round…

Auditor Changes week ending 11 Jan 2015

It’s the time of year when auditors are thinking ahead and asking themselves, “Do I really want to audit this company again?” When answered in the negative, you end up with auditors declining to stand for reelection. This week, 5 auditors decided enough is enough.

There were dismissals and resignations, as well. Oriental Dragon and their auditor, Marcum Bernstein, argued about online access to bank statements, and parted ways without resolving the issue. And, a few weeks after De Joya Griffith resigned, JRSIS Healthcare engaged Albert Wong.

Here’s the full list:

Filing Date	Company	Location	Old Auditor	New Auditor	Dismissal / Resignation
1/5/2015	China Du Kang Co., Ltd.	China	Keith K. Zhen, CPA	–	Resignation
1/5/2015	New Media Insight Group, Inc.	AZ	DKM Certified Public Accountants	Green & Company CPA’s	Decline To Stand
1/6/2015	Dico, Inc.	WA	Dov Weinstein & Co. CPA (Isr)	KLJ & Associates LLP	Dismissal
1/6/2015	Tecnoglass Inc.	Colombia	Marcum LLP	Pricewaterhouse Coopers LLP	Dismissal
1/7/2015	Helios and Matheson Analytics Inc.	NY	Mercadien, P.C.	–	Decline To Stand
1/7/2015	Rimrock Gold Corp.	NV	Schwartz Levitsky Feldman, LLP	SRCO Professional Corporation	Dismissal
1/7/2015	Thedirectory.com, Inc.	FL	DKM Certified Public Accountants	Green & Company CPA’s	Decline To Stand
1/8/2015	Keyuan Petrochemicals, Inc.	NY	GHP Horwath, P.C.	–	Decline To Stand
1/8/2015	Oriental Dragon Corporation	China	Marcum Bernstein & Pinchuk LLP	–	Dismissal
1/8/2015	Reven Housing REIT, Inc.	CA	PKF, Certified Public Accountants	Squar, Milner, Peterson, Miranda & Williamson, LLP	Dismissal
1/9/2015	Peptide Technologies, Inc.	WA	James Stafford Inc.	Leed Advisors Inc., Chartered Accountants	Decline To Stand
1/9/2015	Great West Resources, Inc. (formerly Silver Horn Mining, Ltd.)	CA	D. Brooks and Associates CPA, PA	RBSM LLP	Dismissal
1/9/2015	JRSIS Health Care Corporation	China	De Joya Griffith & Company LLC	Albert Wong & Co.	Resignation

Whether you’re closing the books, or auditing them, best of luck as busy season kicks into gear. Check back next week for more auditor change news. See what we have going on on Twitter (@auditorcarousel) too!

Round and round and round…

Auditor Changes week ending 11/17/2013

A busy week of auditor changes to report. The only thing I’ll call out are the Neophotonics and SED International filings, which both contain 4.02 non-reliance paragraphs as well as the 4.01 auditor change.  Neophotonics is restating cash flows related to how they accounted for real estate taxes.  As for SED Int’l, the filing says company employees may have provided a vendor false information in order to obtain over $2 million in rebates. The matter is being investigated by the board of directors, with the help of external consultants.  Restatements are never fun for anyone. New auditors rarely have a good idea of what they’re walking into.

Here’s this week’s list:

Filing Date	Company	Location	Old Auditor	New Auditor	Dismissal / Resignation
11/12/2013	Big Tree Group, Inc.	China	RBSM LLP	HHC, CPA	Dismissal
11/12/2013	China Logistics Group, Inc.	China	RBSM LLP	HHC, CPA	Dismissal
11/12/2013	Native American Energy Group, Inc.	NY	Kalantry, LLP	MaloneBailey, LLP	Dismissal
11/12/2013	Eco-Tek Group, Inc.	Canada	DNTW Chartered Accountants, LLP	MaloneBailey, LLP	Dismissal
11/12/2013	Telik, Inc.	CA	Ernst & Young LLP	Burr Pilger Mayer, Inc.	Resignation
11/12/2013	American Laser Healthcare Corporation	CA	JPDH & Company	Anton & Chia, LLP	Resignation
11/13/2013	Media General, Inc.	VA	Pricewaterhouse Coopers LLP	Deloitte & Touche LLP	Dismissal
11/13/2013	4Cable TV International, Inc.	SC	Silberstein Ungar, PLLC	Goldman Accounting Services CPA, PLLC	Dismissal
11/13/2013	SED International Holdings, Inc.	GA	CohnReznick LLP	–	Dismissal
11/14/2013	Neophotonics Corporation	CA	Pricewaterhouse Coopers LLP	Deloitte & Touche LLP	Resignation
11/14/2013	Chase Packaging Corporation	NJ	ParenteBeard LLC	ZBS Group, LLP	Dismissal
11/14/2013	Adama Technologies Corporation	FL	Weinberg & Baer LLC	Anton & Chia, LLP	Resignation
11/14/2013	SpeedSport Branding, Inc.	NC	Borgers & Cutler CPA’s PLLC	Cutler & Co., LLC	Dismissal
11/14/2013	Boldface Group, Inc.	CA	Friedman LLP	Marcum LLP	Dismissal
11/15/2013	Studio One Media, Inc.	AZ	SingerLewak LLP	Sadler Gibb & Associates, LLC	Dismissal
11/15/2013	Packaging Corporation of America	IL	Ernst & Young LLP	KPMG LLP	Dismissal
11/15/2013	Anavex Life Sciences Corp.	NY	BDO Canada LLP	BDO USA LLP	Dismissal
11/15/2013	National Rural Utilities Cooperative Finance Corporation	VA	Deloitte & Touche LLP	KPMG LLP	Dismissal
11/15/2013	The Dixie Group, Inc.	TN	Ernst & Young LLP	Dixon Hughes Goodman LLP	Dismissal

EFP Rotenberg resigned as auditor of the AFH Acquisition and AFH Holding funds. There were so many of those, I broke them out separately:

Filing Date	Company	Location	Old Auditor	New Auditor	Dismissal / Resignation
11/13/2013	AFH Acquisition XII, Inc.	CA	EFP Rotenberg, LLP	–	Resignation
11/13/2013	AFH Acquisition XI, Inc.	CA	EFP Rotenberg, LLP	–	Resignation
11/13/2013	AFH Acquisition X, Inc.	CA	EFP Rotenberg, LLP	–	Resignation
11/13/2013	AFH Acquisition IX, Inc.	CA	EFP Rotenberg, LLP	–	Resignation
11/13/2013	AFH Acquisition VIII, Inc.	CA	EFP Rotenberg, LLP	–	Resignation
11/13/2013	AFH Acquisition VII, Inc.	CA	EFP Rotenberg, LLP	–	Resignation
11/13/2013	AFH Acquisition VI, Inc.	CA	EFP Rotenberg, LLP	–	Resignation
11/13/2013	AFH Acquisition V, Inc.	CA	EFP Rotenberg, LLP	–	Resignation
11/13/2013	AFH Holding VII, Inc.	CA	EFP Rotenberg, LLP	–	Resignation
11/13/2013	AFH Holding VI, Inc.	CA	EFP Rotenberg, LLP	–	Resignation
11/13/2013	AFH Holding V, Inc.	CA	EFP Rotenberg, LLP	–	Resignation
11/13/2013	AFH Holding IV, Inc.	CA	EFP Rotenberg, LLP	–	Resignation
11/13/2013	AFH Holding III, Inc.	CA	EFP Rotenberg, LLP	–	Resignation

That’s all folks, have a great week!

Round and round and round…

Auditor Changes week ending 10/06/2013

Another busy week of auditor changes as the fourth quarter gets underway.   A few things to point out; It was a decent week for 2nd tier firms as Grant Thornton and BDO each picked up two new clients.  Ernst & Young continues to eat it as the firm was dismissed by two more clients.  Lastly, Ronald Chadwick continues to resign from engagements as he announced previously he was no longer providing audit services.

Here’s the full list:

Filing Date	Company	Location	Old Auditor	New Auditor	Dismissal / Resignation
9/30/2013	Promap Corporation	CO	Ronald R. Chadwick, P.C.	Cutler & Co., LLC	Resignation
9/30/2013	SafeStitch Medical, Inc.	NC	EisnerAmper LLP	BDO USA LLP	Dismissal
9/30/2013	China Inc.	TX	D. Brooks and Associates CPA’s, P.A.	WWC. P.C.	Dismissal
10/1/2013	Mokita, Inc.	FL	M&K CPA’s, PLLC	Goldman Accounting Services CPA, PLLC	Dismissal
10/1/2013	Grant Hartford Corporation	MT	EFP Rotenberg, LLP	–	Resignation
10/1/2013	Innovative Software Technologies, Inc.	FL	PMB Helin Donovan, LLP	Kingery & Crouse, P.A.	Dismissal
10/1/2013	Unwired Planet, Inc.	NV	KPMG LLP	Grant Thornton LLP	Dismissal
10/2/2013	Codexis, Inc.	CA	Ernst & Young LLP	BDO USA LLP	Resignation
10/2/2013	MRV Communications, Inc.	NY	Ernst & Young LLP	Grant Thornton LLP	Resignation
10/2/2013	Cellynx Group, Inc.	FL	Marcum LLP	Thomas J. Harris, CPA	Dismissal
10/2/2013	Smithfield Foods, Inc.	VA	Ernst & Young LLP	Deloitte & Touche LLP	Dismissal
10/3/2013	Antaga International Corp.	AZ	Ronald R. Chadwick, P.C.	KWCO, PC	Resignation
10/3/2013	Oakridge International Corporation	Australia	Albert Wong & Co.	MaloneBailey, LLP	Dismissal
10/4/2013	Immunomedics, Inc.	NJ	Ernst & Young LLP	KPMG LLP	Dismissal
10/4/2013	First China Pharmaceutical Group, Inc.	China	EFP Rotenberg, LLP	Marcum Bernstein & Pinchuk LLP	Resignation

No winner this week for Cool Company Name of the Week.  Going through a dry spell right now.  Don’t seem to have the same trouble for Lame Name of Week, as there are plenty of lame company names out there.  This week it goes to China Inc., which is based in Texas.

See you again next week.  Don’t forget to follow us on Twitter. If that’s not your style, you can have updates automatically automatically emailed to you by clicking the “Follow” button to the right.

Round and round and round…

Auditor Changes week ending 09/15/2013

This week saw moderate activity on the auditor change front.  Grant Thornton didn’t fare well, losing two clients to Deloitte, and two more to 2nd tier rival BDO.  This after what had been a decent summer for GT in terms of client wins.  As with all audit firms, there’s an ebb and flow.

First China Pharmaceutical noted EFP Rotenberg resigned due to $40,000 in unpaid audit fees. First China says they offered to pay as long as they got a guarantee that 2012 audit work would be completed.  First China also goes to great lengths to say that EFP was unresponsive to their attempts to pay.  EFP, in their 16.1 response, disagrees with First China, and notes they have not been paid despite attempts to collect, and that the lack of response was tied to independence concerns associated with the unpaid fees.  Situations like this might be why EFP decided a few months back that doing audits in China is too risky.

Here’s the full list:

Filing Date	Company	Location	Old Auditor	New Auditor	Dismissal / Resignation
9/9/2013	Left Behind Games Inc.	CA	MaloneBailey, LLP	–	Resignation
9/9/2013	Codexis, Inc.	CA	Ernst & Young LLP	–	Resignation
9/9/2013	Woodgate Energy Corporation	TX	Anton & Chia, LLP	Clay Thomas P.C.	Dismissal
9/9/2013	Direct LED, Inc.	NY	Stan J.H. Lee, CPA	David A. Aronson, CPA P.A.	Dismissal
9/9/2013	Century Casinos, Inc.	CO	Grant Thornton LLP	Deloitte & Touche LLP	Dismissal
9/10/2013	American Jianye Greentech Holdings Ltd.	NY	Tao Su CPA	Canuswa Accounting and Tax Services Inc.	Dismissal
9/10/2013	Lyynks Inc.	CA	Madsen & Associates CPAs, Inc.	Sadler Gibb & Associates, LLC	Resignation
9/10/2013	L2 Medical Development Company	NM	Goldman Accounting Services CPA, PLLC	GHP Horwath, P.C.	Dismissal
9/10/2013	MRV Communications, Inc.	NY	Ernst & Young LLP	–	Resignation
9/11/2013	LendingClub Corporation	CA	Grant Thornton LLP	Deloitte & Touche LLP	Dismissal
9/12/2013	Cardinal Energy Group, Inc.	OH	MaloneBailey, LLP	RBSM LLP	Dismissal
9/13/2013	Caspian Services, Inc.	UT	Hansen, Barnett and Maxwell	Haynie & Company	Resignation
9/13/2013	Steel Partners Holdings L.P.	NY	Grant Thornton LLP	BDO USA LLP	Dismissal
9/13/2013	Handy & Harman Ltd.	NY	Grant Thornton LLP	BDO USA LLP	Resignation
9/13/2013	First China Pharmaceutical Group, Inc.	China	EFP Rotenberg, LLP	–	Resignation

A few more filings related to the Hansen, Barnett merger with Eide Bailly trickled in this week. Probably won’t be the last.

Filing Date	Company	Location	Old Auditor	New Auditor	Dismissal / Resignation
9/9/2013	Fresh Medical Laboratories, Inc.	UT	Hansen, Barnett and Maxwell	Eide Bailly LLP	Resignation
9/10/2013	Ameralink, Inc.	NV	Hansen, Barnett and Maxwell	Eide Bailly LLP	Resignation
9/12/2013	Multicell Technologies, Inc.	RI	Hansen, Barnett and Maxwell	Eide Bailly LLP	Resignation

No winner this week for Cool Company Name of the Week (we do have SOME standards).  Lame Name of Week goes to Fresh Medical Laboratories.  I expect words like clean and sterile to be associated with medical labs, but not fresh.  Just doesn’t sound right.

You can follow us on Twitter for regular updates, or have blog posts automatically emailed to you by clicking the Follow button to the right. Also check out our sister site Big4AuditorCarousel for insight specific to Big4 auditor changes.

Round and round and round…

Auditor Changes week ending 07/07/13

Even with the 4th of July holiday, it was a busy week on the Auditor Carousel.  Interesting is the number of firms resigning, and the reasons given for the resignations.  Tongji Healthcare cited the, “increased audit and business risks with performing PCAOB audits in China,” as the reason why EFP Rotenberg resigned.  EFP also resigned as auditor of China Gengsheng Minerals, presumably for the same reason, though no reason was given in the filing.  Next, we had Wilson Morgan resign from the Victory Energy audit due to a, “desire to no longer provide audit services as part of their strategic business plan.”  Lastly, there was ParenteBeard resigning as auditor of Customers Bancorp, noting the audit team resigned from Parente and joined BDO, or as Republic First Bancorp put it, Parente resigned, “to control the direction of its practice.” They all use different words, but the underlying reason is there; auditing public companies carries risk, and we’re a point where some firms simply don’t want that risk regardless of the reward.

And in the Things Finally Got Straightened Out category, we have High Plains Gas.  High Plains filed back in October noting StarkSchenkein was engaged, then filed again in June noting they’d engaged D’Arelli Pruzansky, with no mention of what happened to Stark.  They got all caught up this week, with a filing that noted Stark previously resigned. Mystery solved.

Here’s the full list:

Filing Date	Company	Location	Old Auditor	New Auditor	Dismissal / Resignation
7/1/2013	Acroboo, Inc.	FL	De Joya Griffith, LLC	Paula S. Morelli, CPA, P.C.	Dismissal
7/1/2013	Prevention Insurance.com	NY	Santora CPA Group	GBH CPAs, PC	Dismissal
7/1/2013	China Gengsheng Minerals, Inc.	China	EFP Rotenberg, LLP	–	Resignation
7/1/2013	Andain, Inc.	CA	Crowe Horwath LLP	Yarel + Partners	Dismissal
7/1/2013	Clean Enviro Tech Corp.	NV	Madsen & Associates CPAs, Inc.	Sadler Gibb & Associates, LLC	Resignation
7/1/2013	India Globalization Capital, Inc.	MD	ASA and Associates	AJSH & Company	Dismissal
7/2/2013	Pulse Electronics Corporation	CA	KPMG LLP	Grant Thornton LLP	Dismissal
7/2/2013	Inergy, L.P.	MO	Deloitte & Touche LLP	Ernst & Young LLP	Dismissal
7/2/2013	Titan Machinery Inc.	ND	Eide Bailly LLP	Deloitte & Touche LLP	Dismissal
7/2/2013	Terrace Ventures Inc.	WA	Sama & Company	Saturna Group Chartered Accountants LLP	Resignation
7/2/2013	1st Constitution Bancorp	NJ	ParenteBeard LLC	BDO USA LLP	Dismissal
7/2/2013	M Line Holdings Inc.	CA	Kabani & Company, Inc.	MaloneBailey, LLP	Dismissal
7/2/2013	DNB Financial Corporation	PA	ParenteBeard LLC	BDO USA LLP	Dismissal
7/2/2013	Greer Bancshares Incorporated	SC	Dixon Hughes Goodman LLP	Elliott Davis PLLC	Dismissal
7/2/2013	KCG Holdings, Inc.	NJ	–	PricewaterhouseCoopers LLP
7/2/2013	Development Capital Group, Inc.	Canada	Thomas A. Ralston, CPA	L.L. Bradford & Company	Dismissal
7/2/2013	Accelerate Diagnostics, Inc.	AZ	Comiskey and Company	Ernst & Young LLP	Dismissal
7/2/2013	Hollywood Entertainment EDU Holding, Inc.	CA	EFP Rotenberg, LLP	Patrick Rodgers CPA, PA	Resignation
7/3/2013	Tongji Healthcare Group, Inc.	China	EFP Rotenberg, LLP	–	Resignation
7/3/2013	Rockford Minerals Inc.	Canada	Liggett, Vogt & Webb, P.A.	DeVisser Gray LLP	Dismissal
7/3/2013	Victory Energy Corporation	TX	Wilson Morgan LLP	Marcum LLP	Resignation
7/3/2013	TOA Holdings, Inc.	Japan	Drake, Klein, Messineo, CPAs PA	Messineo & Co, CPAs, LLC	Dismissal
7/3/2013	Superfund Gold, L.P.	Grenada, West Indies	Deloitte & Touche LLP	McGladrey LLP	Dismissal
7/3/2013	Superfund Green, L.P.	Grenada, West Indies	Deloitte & Touche LLP	McGladrey LLP	Dismissal
7/3/2013	Selway Capital Acquisition Corporation	NJ	McGladrey LLP	BDO USA LLP	Dismissal
7/3/2013	Inca Global, Inc.	CA	Peter Messineo, CPA	De Leon & Company, P.A.	Resignation
7/3/2013	Republic First Bancorp, Inc.	PA	ParenteBeard LLC	BDO USA LLP	Resignation
7/3/2013	Genmark Diagnostics, Inc.	CA	Deloitte & Touche LLP	Ernst & Young LLP	Dismissal
7/3/2013	Customers Bancorp, Inc.	PA	ParenteBeard LLC	BDO USA LLP	Dismissal
7/5/2013	Vanport Acquisition I, Corporation	CA	Wilson Morgan LLP	Dale Matheson Carr-Hilton Labonte LLP	Resignation
7/5/2013	Vanport Acquisition II, Corporation	CA	Wilson Morgan LLP	Dale Matheson Carr-Hilton Labonte LLP	Resignation
7/5/2013	Vanport Acquisition III, Corporation	CA	Wilson Morgan LLP	Dale Matheson Carr-Hilton Labonte LLP	Resignation
7/5/2013	Vanport Acquisition IV, Corporation	CA	Wilson Morgan LLP	Dale Matheson Carr-Hilton Labonte LLP	Resignation
7/5/2013	Vanport Acquisition V, Corporation	CA	Wilson Morgan LLP	Dale Matheson Carr-Hilton Labonte LLP	Resignation
7/5/2013	Vystar Corporation	GA	Habif, Arogeti & Wynne, LLP	Porter Keadle Moore, LLC	Dismissal
7/5/2013	Press Ventures, Inc.	Canada	LBB &  Associates  Ltd.	Goldman Accounting Services CPA, PLLC	Resignation
7/5/2013	Kearny Financial Corp.	NJ	ParenteBeard LLC	BDO USA LLP	Dismissal
7/5/2013	High Plains Gas, Inc.	WY	StarkSchenkein, LLP	–	Resignation
7/5/2013	Greenlight Ventures Inc.	WA	Sama & Company	Saturna Group Chartered Accountants LLP	Resignation

Before checking out, I want say thanks to Tom Renna, who gave us a mention on his #Equities Research blog.  Do yourself a favor and check it out.

You can follow the Auditor Carousel on Twitter, or simply by clicking the “Follow” button above and to the left.

Round and round and round…

Auditor Changes week ending 04/28/13

Another busy week of auditor change activity.  Fortune 500 company Las Vegas Sands lost their auditor when PwC declined to stand for reappointment.  Las Vegas Sands paid PwC over $4 million in audit fees last year, which is nothing to sneeze at. With fees like that, there are no doubt a number of other firms eager to get in on the action.

After the KPMG debacle, Skechers began the recovery process by engaging BDO.  Now all BDO has to do is re-audit numbers KPMG already looked at, said were good, then un-said it. No small task, and it will take BDO some time.

Over the last four months, nearly 50 clients went on file announcing Drake Klein Messineo as their auditor due to a merger between Peter Messineo and Drake Klein.  Well, it seems merger land is not as rosy as expected.  On Wednesday, First Independence filed an 8-K announcing they were switching to Messineo & Co. (formerly Peter Messineo) because the agreement between Drake Klein and Peter Messineo was being discontinued.  And to think of the four months I’ve wasted here reporting on the merger. It will be interesting to see how many former Peter Messineo clients end up going up with his new Messineo & Co. Only time will tell.

Thanks for stopping by.  Here’s this week’s entire list of auditor changes:

Filing Date	Company	Location	Old Auditor	New Auditor	Dismissal / Resignation
4/22/2013	Premiere Global Services, Inc.	GA	Ernst & Young LLP	KPMG LLP	Dismissal
4/22/2013	Standard Gold Holdings, Inc.	AL	Moquist Thorvilson Kaufmann LLC	Turner, Stone & Company, L.L.P.	Resignation
4/22/2013	Rogers International Raw Materials Fund L.P.	IL	McGladrey LLP	Spicer Jeffries & Co.	Dismissal
4/22/2013	MGT Capital Investments, Inc.	NY	EisnerAmper LLP	Marcum LLP	Dismissal
4/22/2013	Enzo Biochem, Inc.	NY	Ernst & Young LLP	EisnerAmper LLP	Dismissal
4/22/2013	Ultralife Corporation	NY	BDO USA LLP	Bonadio & Co. LLP	Dismissal
4/22/2013	Novation Holdings, Inc.	FL	Moss, Krusick & Associates, LLC	L.L. Bradford & Company	Dismissal
4/23/2013	Directview Holdings, Inc.	Fl	RBSM LLP	D’Arelli Pruzansky, P.A.	Resignation
4/23/2013	Fortegra Financial Corporation	FL	Johnson Lambert LLP	McGladrey LLP	Dismissal
4/23/2013	Zhong Sen International Tea Company	NV	Webb & Company, P.A.	Morrill & Associates	Dismissal
4/24/2013	Domark International, Inc.	FL	De Joya Griffith & Company LLC	HJ & Associates, L.L.C.	Resignation
4/24/2013	Multiplayer Online Dragon Inc	WA	Michael T. Studer CPA, P.C.	WDM Chartered Accountants	Dismissal
4/24/2013	Spherix Incorporated	VA	Grant Thornton LLP	Marcum LLP	Dismissal
4/24/2013	Odenza Corp.	Malaysia	PLS CPAs	Weld Asia Associates	Dismissal
4/24/2013	Morris Business Development Company	CA	John Kinross-Kennedy, CPA	Anton & Chia, LLP	Dismissal
4/24/2013	Internet Infinity, Inc.	CA	John Kinross-Kennedy, CPA	Anton & Chia, LLP	Dismissal
4/24/2013	First Independence Corp.	NC	Drake, Klein, Messineo, CPAs PA	Messineo & Co, CPAs, LLC	Dismissal
4/25/2013	Skechers U.S.A., Inc.	CA	KPMG LLP	BDO USA, LLP	Resignation
4/25/2013	Plymouth Opportunity REIT, Inc.	MA	KPMG LLP	Braver PC	Dismissal
4/25/2013	Havana Furnishings, Inc.	CA	MaloneBailey, LLP	Anton & Chia, LLP	Resignation
4/25/2013	China Carbon Graphite Group, Inc.	China	BDO China Dahua CPA Co Ltd.	KCCW Accountancy Corp.	Dismissal
4/25/2013	American Nano Silicon Technologies, Inc.	China	Friedman LLP	–	Dismissal
4/25/2013	Whoopass Poker Corporation	NV	Anton & Chia, LLP	L.L. Bradford & Company	Dismissal

And because I don’t want to go back and change the table above, I’m adding the Friday activity here. S.W. Hatfield resigned as auditor of the X-Change Corp. back in February, then this week, agreed to audit the 2012 financials only, after which time they’ll walk away again.  Ouch!

4/26/2013	The X-Change Corporation	TX	S.W. Hatfield CPA	S.W. Hatfield CPA	Resignation
4/26/2013	Forex International Trading Corp.	MD	Rosen, Seymour, Shapss, Martin, & Company LLP	Alan R. Swift CPA PA	Dismissal
4/26/2013	Highwater Ethanol LLC	MN	Boulay, Heutmaker, Zibell, and Co. P.L.L.P.	McGladrey LLP	Dismissal
4/26/2013	Jeffries Group LLC	NY	Deloitte & Touche LLP	PricewaterhouseCoopers LLP	Dismissal
4/26/2013	Streamline Health Solutions, Inc.	GA	BDO USA LLP	KPMG LLP	Dismissal
4/26/2013	Las Vegas Sands Corp.	NV	PricewaterhouseCoopers LLP	–	Resignation
4/26/2013	Universal Truckload Services, Inc.	MI	KPMG LLP	BDO USA, LLP	Dismissal