21.   Accounting firms failed to persuade the Supreme Court to make it harder for shareholders to sue them for damages over allegedly false audit statements.

22.   Accounting firms frequently sell consulting services to their audit clients.

23.   Accounting firms have been branching out into consulting and lobbying work in recent years.

24.   Accounting firms have handled paying for their settlements in different ways, Bowman said.

25.   Accounting firms failed to convince the Supreme Court to make it harder for shareholders to sue them for damages over allegedly false audit statements.

26.   Accounting firms routinely shred documents and the higher volume of Enron documents destroyed last fall was simply catching up with what the firm normally did under its existing policies.

27.   After graduating, she took a job with a major Atlanta accounting firm.

28.   All Big Five accounting firms have been taken to court over botched audits, but rarely has one faced as many big legal problems at one time as Andersen.

29.   All the Big Five accounting firms now charge corporations a fee based on the savings from tax shelters they design and sell.

30.   But he added that Aquila was discussing a change in accounting firms.