21.   That plan not only would create a new Public Company Accounting Oversight Board, but also would limit the lucrative consulting services that accountants can provide for audit clients.

22.   The accounting firms have fought off attempts to limit or stop them from undertaking consulting work for audit clients.

23.   The accounting firms that provide consulting services face the additional burden of regulatory concerns about their providing advice to their audit clients.

24.   The commission adopted new rules last year that restricted the work accounting firms can do for audit clients.

25.   The disclosures will include the audit fee paid to the accounting firm, the amount of technology consulting fees and all other fees paid by the audit client.

26.   The regulators say they are concerned about the growing amount of consulting work that the accounting firms are doing for their audit clients.

27.   The standards board is now considering a proposal to prevent auditors from going to work for their audit clients for a period of time.

28.   The SEC also relaxed its proposal to bar audit firms from performing internal audit functions for their audit clients.

29.   Rules regarding employment of family members by an audit client will be narrowed.

30.   Since its audit client Enron Corp. went bankrupt in December, Andersen has been hit by a barrage of lawsuits by Enron shareholders and creditors.