11.   Among the companies reviewing their relationship with the accounting firm are Delta Air Lines and SunTrust Banks, both based in Atlanta.

12.   Among those supporting the bill are large accounting firms, brokers and business groups, especially those from the more financially volatile high-technology industries.

13.   An investment banker trying to sell a new security will get such a letter from an accounting firm.

14.   And a corporate donor to Kassel, a German arm of the accounting firm KPMG, even will pay Chatalbash a substantial reward.

15.   And an accounting firm audits the books once a year at Second Baptist, which, like other churches, is a nonprofit operation.

16.   Analysts said the decision would be fatal to the once-venerated accounting firm.

17.   And the company has moved from one accounting firm to the next the way some people change hairdressers.

18.   And problems arise whenever an accounting firm wears too many hats.

19.   Andersen has a seat on the task force, as do each of the four other large accounting firms.

20.   Andersen was the accounting firm for Enron before the collapse.