11.   Mattel faces a lawsuit by a former employee, Michelle Greenwald, that alleges the company used irregular accounting procedures to boost results.

12.   Network Associates said a revision of accounting procedures led to the shortfall.

13.   Protection One had previously changed its accounting procedures to satisfy SEC concerns over how Protection One was accounting for acquisitions.

14.   Some had even resigned because of the lack of accounting procedures.

15.   The SEC also is looking at a second area of Qwest accounting procedures.

16.   This would allow German accounting procedures to be more compatible with international standards as they become less regulated.

17.   To be sure, in the coming months there will be greater scrutiny of accounting procedures.

18.   To do so, the government approved accounting procedures that encouraged strong institutions to take over weak ones.

19.   Accounting procedures in some countries mean that aid not spent in the budget year it was granted is not carried over.