Also . . .

* The Securities and Exchange Commission charged two former Coopers & Lybrand accountants with reckless conduct for their 1994 audit of California Micro Devices Corp., whose top executives later faced charges of insider trading. But Michael Perlis, the Los Angeles-based attorney representing Michael Marrie and Brian Berry, said his clients conducted the audit at the semiconductor component maker in accordance with generally accepted standards. The case is the last in a series brought in connection with financial irregularities at Cal Micro, where former employees falsified books and records during the 1994 fiscal year.