11.   It is legal for companies to hire former auditors.

12.   Leo Donohue, the former Democratic state auditor, cautioned against giving too much weight to the appointments of McGregor and Waldron.

13.   Sers has said Ruth and William R. Tapp, a former Trinity auditor, are trying to take control of the company and gave the SEC only partial information.

14.   Sers has said Ruth and William R. Tapp, a former Trinity auditor, are trying to take control of the company and gave the SEC incomplete information.

15.   That story related allegations by Charles Pancerzewski, a former Microsoft internal auditor.

16.   The company assigned to the plaintiffs any claims it had against the three men as well as the claims it might have against KPMG, its former auditors.

17.   The exchange kicked off a new round of congressional hearings into the collapse of Enron and the involvement of its former auditors at Andersen.

18.   The settlement had called for former top auditor Jay Ozer, who was in charge of the foundation audit, and accountant Ann McGrath to relinquish their licenses.

19.   The review says former auditor Tony Tegbe told top management about examples of waste, but that his reports were rarely acted upon.

20.   While former auditors have always run the FASB, there is a move afoot to give that job to a former corporate official instead.