21.   Andersen reached out to other accounting firms, and while there were discussions, the talks were as difficult as with Deloitte.

22.   Arthur Andersen offices around the world have begun talking to local partnerships of other accounting firms about the possibility of switching their affiliations.

23.   Arthur Andersen, the national accounting firm, has been doing a lot of work for companies worried about the dating systems in their computers.

24.   Antitrust authorities there in the past have frowned upon further consolidation among large accounting firms.

25.   Arthur Andersen, the accounting firm, discovered some of the fraud and asked the company to change its statements, the SEC said.

26.   Arthur Andersen LLP is the latest accounting casualty, resulting from the collapse of the Enron energy company for which it was the accounting firm.

27.   As a former securities lawyer representing big accounting firms, among others, he has himself come across as riven by conflicts of interest.

28.   As in all bad deals, a prestigious accounting firm was engaged to obfuscate matters.

29.   As is its custom, a spokesman for the accounting firm declined to characterize the results of the audit, which is not yet public.

30.   As part of its own investigation, the board hires a German accounting firm to audit its operations.