Delphi Corp. has replaced chief financial officer Alan Dawes with acting CFO John Sheehan.

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Sheehan, 44, is the company’s chief accounting officer and controller and will retain those responsibilities as well. He has also been named to Delphi’s strategy board and reports to chairman and CEO JT Battenberg.


The company’s board of directors announced it would conduct an internal and external search for a permanent CFO.


The company’s former chief accountant and controller has also left the company, and the vice president of treasury, mergers & acquisitions, and new markets, has been reassigned to a non-officer position. Pamela Geller, 39, remains treasurer and will report to Sheehan.


In a statement, Delphi said it would file an 8K today updating investors on the status of its internal investigation with regard to the accounting for certain historical transactions.

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“Mr. Dawes agreed to resign after the audit committee expressed a loss of confidence in him,” said Robert Brust, executive vice president and CFO of Eastman Kodak and the outside director who chairs Delphi’s audit committee.


Brust also said the internal investigation by the audit committee is ongoing and that the company continues to cooperate fully with the SEC’s investigation.


Brust added that Sheehan’s strong background in public accounting, in conjunction with his current responsibilities, will help assure a smooth transition until a permanent CFO is named.


Sheehan joined Delphi from KPMG LLP in July 2002, where he had been a partner.