31.   But he never elaborated on how government oversight of companies like Enron, or their accounting firms, should change.

32.   But it nonetheless stands as a rebuke to one of the Big Five accounting firms that audit most public companies.

33.   But the ads miss the point, said Scott Antel, a partner in the Moscow office of the Arthur Andersen accounting firm.

34.   But the real fireworks came last year when Levitt began a push for accounting firms to split their auditing and consulting businesses.

35.   By contrast, one of his friends who is a partner at a New York accounting firm says he would like to do the same but stops short.

36.   Companies can hire accounting firms, but they must work alongside qualified local church and human-rights groups.

37.   Computerization has eased some of the crunch by allowing accounting firms to send fewer accountants out on some jobs.

38.   Consultants from the Big Five accounting firms are now installing complex software packages at hundreds of companies.

39.   Coopers, like other big accounting firms, has been here before.

40.   Coopers and Lybrand is the first of two Big Six accounting firms with tax-related Web sites.