21.   Her mother, Anne, supported the family back home as a tax accountant.

22.   In Austria, he was most recently a private tax accountant.

23.   Several are studying law, one is a medical student, and Miss Hong Kong is tax accountant.

24.   Tax shelters are complex plans developed by tax accountants and lawyers and sold to corporations as a way to avoid paying taxes.

25.   The disclosure requirements will apply both to corporations and the tax accountants and lawyers who market the schemes.