41.   At Tyco, as at Enron, the accounting firm auditing the books also provided consulting services.

42.   Because accountants are being forced to limit their consulting work, he said, EDS is aggressively courting companies that until now have bought consulting from their accounting firms.

43.   Because Andersen is an accounting firm, it lacks significant tangible assets other than leases on office space, computers, desks and the like, said Professor Pritchard.

44.   Because the accounting firm of Arthur Andersen LLP had approved its books, many critics have been questioning the competence of auditors.

45.   Before joining John Hancock, Rosenthal worked at a major accounting firm.

46.   Because the foreign offices of a major accounting firm are relatively independent, groups of partners have sometimes switched firms.

47.   Bettman has proposed that an accounting firm audit the books and present its report to the players association.

48.   Before joining the Tisch organization, Beatus was controller of the UJA-Federation for seven years and before that he worked for the accounting firm of S.D. Leidesdorf.

49.   Bill Zink, an international tax partner at U.S.-based accounting firm Grant Thornton, recommends hedging programs only for large, well-capitalized, multinational companies.

50.   Block also has formed a subsidiary, HRB Business Services Inc., to house Donnelly Meiners and other regional accounting firms Block plans to buy.