1.   Deloitte has an impressive list of audit clients although its management consultancy practice is only half the size of Coopers.

2.   She says she has not lost a single client and has already won several new audit clients.

3.   Andersen has been in contact with potential suitors since January when the depth of its problems with former audit client Enron started to grow.

4.   A. I would prefer to see a ban on doing consulting for your audit clients.

5.   Accounting firms frequently sell consulting services to their audit clients.

6.   He argued that it would be hard to attract highly qualified consultants because many potential customers would be off limits as audit clients.

7.   He noted that one study showed three-quarters of audit clients get no other services from their auditing firms.

8.   He suggested a rule might ban firms from performing large amounts of internal audit work for audit clients, but still allow smaller tasks to be performed.

9.   I am aware that, quite frequently, an audit client will ask the firm what its positions have been on FASB proposals.

10.   It would also be able to perform certain services for nonaudit clients that it could not provide for audit clients.