the company is advertising for a financial controller to assume the company's accounting work.

Earlier this year, Bermuda Bakery retained a temporary accountant, then hired a full-time individual.

But the latter has opted to leave the company after about six months, said Bermuda Bakery president James Pearman.

The company, which has advertised the post twice, has received interest from two non-Bermudian accountants, he said.

On the investigation into Mr. Fithian's alleged fraud, Mr. Pearman said that Bermuda Bakery's accountants Butterfield & Steinhoff should have a statement of claim against Mr. Fithian completed today to be forwarded to the Bakery's lawyers. The statement of claim will give an amount to be sought from Mr.

Fithian.