Big Four accounting firm PwC has dropped Gateway Computer as an audit client. Possible reasons for dropping Gateway are questions about fees. Or, questions about management's integrity or ability to produce accurate financial statements.

In April 2003, the company had to delay its 2002 annual report because it needed to restate 2000 and 2001 revenue and costs of goods sold.

However, in a press release issued after the close, Gateway denied that it disagreed with PwC "on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure."