Apple Inc. (NASDAQ: AAPL) has taken an interesting action.  It could be a completely harmless one, but in today’s climate it could raise some eyebrows.  The company has changed auditors.

Apple’s Audit and Finance Committee of its Board of Directors conducted a competitive process to select a firm for the remainder of fiscal 2009. The company reviews its auditors every five years.

After a competitive review, Apple hired Ernst & Young LLP  for the remainder of the fiscal year ending September 26, 2009.  It has dismissed KPMG from that role.

Apple also noted that KPMG’s audit reports did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.

Here is the full filing containing the rest of the language.

Jon C. Ogg