11.   Richard Hytner was named to the new position of chief executive at the Henley Center, London, a strategic marketing consulting unit of the WPP Group.

12.   Six thousand employees will remain in the building after the consulting unit leaves.

13.   The consulting unit is the most profitable and fastest growing part of the business.

14.   The issue is particularly sensitive at the consulting units of the large accounting firms.

15.   Though the roots of the case are internal, the ruling is the latest example of the separation of consulting units from accounting firms.

16.   Under the new standard, a company like IBM could be required to report on personal computers, mainframes or consulting units separately.

17.   Unlike its rivals, Arthur Andersen will get virtually nothing in return for its consulting unit.

18.   Without the consulting unit, Arthur Andersen has become a much smaller player, and Ernst and KPMG had once expressed interest in combining.

19.   PAL has also been in talks with the consulting unit of Deutsche Lufthansa AG to help manage the carrier.

20.   The consulting unit of the German airline Lufthansa signed a contract Monday to manage the restructuring of Philippine Airlines.