11.   As a result, many are scrutinizing their auditors, adopting policies against buying consulting services from them, and considering other changes.

12.   Arthur Andersen earned more from its consulting services for Enron than from its auditing work.

13.   As part of a three-year deal, Lucent will supply hardware, software and consulting services to Sprint PCS.

14.   As part of an all-inclusive program, Hewlett-Packard will provide consulting services to companies that want to share information with far-flung offices or partners via the Internet.

15.   At least sometimes, accountants came to view auditing as less a professional service than a loss leader through which more lucrative consulting services could be marketed.

16.   At the Valley Economic Development Center, a nonprofit small business consulting service, its loan program has been on hold since the first shutdown in early December.

17.   At Tyco, as at Enron, the accounting firm auditing the books also provided consulting services.

18.   Bellcore makes software for phone systems and offers consulting services.

19.   Bob Bray, national marketing director at the Meyers Group, a real estate consulting service in Santa Monica, agreed.

20.   Boxer introduced one of the first bills, to ban accounting firms from providing management consulting services to companies they audit.