Article: CHANGE OF AUDITORS.(Brief Article)

* HOOD AND STRONG EXITS AS M&A WEST AUDITOR; CITES CONCERNS ON FINANCIAL STATEMENTS: Hood and Strong resigned as independent auditor for M&A West Inc., citing concerns about the financial statements from the company that were serious enough to cause them to withdraw their auditor's report on those statements.

In response, officials at the San Bruno, Calif.-based company told federal securities regulators that they will be reducing the revenues that were stated for the year ended May 31, 2000 and the quarter ended Aug. 31, 2000.

The accounting firm's resignation following a series of disagreements with M&A West over various accounting issues, including ...

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