111.   She knows a partner of a top accounting firm who is working part time.

112.   Some lawmakers want an outright ban on accounting firms selling consulting services to clients whose books they audit.

113.   Some potential buyers, like another Big Five accounting firm, may therefore be reluctant to buy.

114.   Specifically, he said, the agency was reviewing disclosure and financial reporting requirements, the role of audit committees and the oversight of accounting firms.

115.   Still, Tauzin said, the Enron debacle calls for some new restrictions to reduce conflicts of interest at accounting firms.

116.   Some large companies, encouraged by top law and accounting firms, are adopting a new strategy to cut taxes legally on profits they make in this country.

117.   Soon accounting firms, the companies they audited and the investment banks that sold their stock got very cozy indeed.

118.   Sturgeon is laying the groundwork by bringing in accounting firms to do big-time audits, the kind investment bankers want to see.

119.   That makes it hard to compare the Big Six accounting firms in terms of revenue.

120.   That work is dominated by the Big Five accounting firms.