41.   Companies can thus hire accounting firms to help them devise strategy and hire lawyers if they get sued.

42.   Critics also say the fee system used by accounting firms often discourages auditors from being thorough.

43.   Congress is already wrestling with the potential conflicts that confront outside accounting firms, like Arthur Andersen.

44.   Daniel, an administrative assistant at a Phoenix accounting firm, is like a lot of people.

45.   Deloitte Touche Tohmatsu was the last of the Big Five accounting firms to announce that it would separate its accounting and consulting businesses, back in February.

46.   During his term in the Clinton administration, Levitt pushed to restrict consulting work by accounting firms, arguing that it undermines auditor independence.

47.   Even that might not save the day for what was once the most prestigious accounting firm in the country.

48.   Even after the sale of the consulting businesses, accounting firms will still do more than audit companies, though, accountants say.

49.   Fifteen years ago, before he retired, Allen Leboff of Great Neck, N.Y., was a partner in a Long Island accounting firm.

50.   Finally, lawyers cite a growing number of alluring career opportunities in business, in consulting firms and in accounting firms.