Form 8-K filings. (Change of Auditors).

Accounting Today, February, 2003

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.L), from Swenson Advisors to J.H. Cohn.

First Reliance Bancshares Inc....