11.   Bergman had a previous arrangement with Wigand to pay him a fee for consulting work on a separate tobacco report.

12.   A Belgian who studied business at Harvard, he lives and teaches in France and does consulting work all over Europe, from Sweden to the Czech Republic.

13.   A compromise was reached to require greater disclosure of the fees for audit and consulting work.

14.   A few have scaled back their ambitions to such undertakings as running Burger Kings in Israel or doing consulting work for a little computer company in the West.

15.   After the war, he went into business as a designer of custom-built homes and did consulting work for federal programs established to provide prefabricated housing for returning veterans.

16.   After that he did some consulting work for Microsoft and Chairman Bill Gates on a variety of issues, including Internet strategy.

17.   Allowing auditors to do consulting work for the same clients has some advantages, Wilson said.

18.   Brian Hannon of Roslindale flies frequently for his consulting work and was hoping to catch a flight out of Philadelphia to Seattle today.

19.   But he is limiting his consulting work these days to focus on Strategic News Service.

20.   But his probation was extended for the seventh time last month as investigations continue into whether his consulting work might violate his ban from the securities industry.