31.   As a lawyer who had represented every major accounting firm, he should have been more sensitive to the need to appear independent of his former clients.

32.   As the dominant accounting firm for the energy industry, Andersen still has plenty to do for dozens of local and national clients.

33.   At stake in this topsy-turvy trial will be the survival of the once-powerful accounting firm Arthur Andersen.

34.   At stake in this topsy-turvy trial will be the survival of the once-powerful accounting firm, Arthur Andersen.

35.   At stake is the survival of the once-powerful accounting firm, Arthur Andersen.

36.   At first, an accounting firm gave her bad advice.

37.   At the time the alliance was created, the accounting firm said it would concentrate on mid-sized companies.

38.   At least one accounting firm, in Elizabeth, found huge errors in nearly every audit it reviewed.

39.   At Waste Management, the SEC filed a similar complaint against Andersen itself, the first such charge in decades against a major accounting firm.

40.   Attorneys representing Enron, Lay and accounting firm Andersen could not be reached for comment.