1.   Rather than doing a global deal, they said, they wanted to buy various businesses, while leaving the U.S. audit business alone.

2.   The ads reflect the change in emphasis at Andersen and the other Big Six accounting firms to providing consulting services as traditional tax and audit businesses stagnate.

3.   Those brokerages that remain in the audit business are generally less aggressive than the full-time contingency audit firms.

4.   While Levitt did not succeed in splitting auditing from consulting, the industry accepted strict new ethics rules and limits on the audit business.

5.   The verdict effectively ends the audit business for Andersen, which had been one of the Big Five global firms.