21.   S.R. Batliboi, the audit firm, has investigated the issue and submitted its report.

22.   Singapore-based banks must change audit firms every five years,

23.   Audit firms would come under direct government regulatory authority under a proposal being drafted by the Securities and Exchange Commission, the agency said Monday.

24.   The obstruction of justice conviction of audit firm Arthur Andersen sets the stage for more criminal trials stemming from the Enron collapse and accounting irregularities, legal experts say.

25.   Prosecutors contend the audit firm engaged in a cover-up because it feared disciplinary action from federal regulators, who had already placed Andersen on probation for earlier sloppy accounting.

26.   So far, audit firm Arthur Andersen has been convicted of obstruction of justice and former Tyco chief executive has been charged with personal tax evasion.

27.   The audit firm, which argued that the document destruction was not a cover-up but a case of routine housekeeping, said it would appeal.

28.   The audit firm, which argued that the document destruction was not a cover-up but a case of routine housekeeping, immediately said it would appeal the verdict.

29.   The audit firm argued that the document destruction was merely routine housekeeping, and immediately said it would appeal the verdict.