11.   As companies grow, so does the proportion of nonaudit fees they pay to accounting firms.

12.   As corporate snooping has become more accepted in the business world, a handful of law firms and accounting firms have gotten into the business.

13.   At least eight committees in Congress are investigating Enron or the handling of Enron accounts by its former accounting firm, Arthur Andersen.

14.   Beatty, who has turned down offers from top accounting firms, declined to say how much money his business makes.

15.   Before being appointed to the SEC, Pitt was a well-known lawyer in Washington, who had all the Big Five accounting firms, including Andersen, as clients.

16.   Bloomberg News reported Friday night that KPMG, another Big Five accounting firm, had begun talks with Andersen about buying all or part of the firm.

17.   Both deals would reduce the Big Six accounting firms to the Big Four.

18.   Boxer introduced one of the first bills, to ban accounting firms from providing management consulting services to companies they audit.

19.   A partnership in a Big Five accounting firm over the years has been as cozy a professional home as anyone could wish for.

20.   A Sinn Fein lawyer, Larry Downes, told the news conference that the group has pledged to hire a major U.S. accounting firm to audit its books.