91.   Most accounting firms also provide their audit clients with consulting services, such as helping to run the personnel, technology, legal and financial departments.

92.   Most consulting companies, including law and accounting firms, choose to structure themselves as partnerships, with the top officials taking the largest share of the profits.

93.   Nestor said all large businesses get dragged into lawsuits, especially accounting firms.

94.   Now one of the Big Six accounting firms, KPMG Peat Marwick, is fighting back.

95.   On Thursday, two Democratic senators also proposed legislation that would go further than Bush in limiting the role of accounting firms who audit corporate books.

96.   Only some audit papers are maintained, however, and accounting firms have long held that less important papers can be destroyed as soon as an audit is completed.

97.   Or check with Sharon Scott, who works in a New York accounting firm.

98.   Paglia also says that it may be impossible to force accounting firms to return to the green-eyeshade era.

99.   Pacific, for instance, hired Arthur Andersen, the Big Six accounting firm, to sign off on its medical numbers.

100.   Q. What is the significance of the restriction on internal auditing by accounting firms?