41.   Some accounting industry experts said that the interest of KPMG in Andersen seemed surprising.

42.   Some clients will likely jump ship, said Jay Nisberg, an accounting industry consultant based in Ridgefield, Connecticut.

43.   Supporters of the accounting industry who are now investigating it include Michael G. Oxley, a Republican who heads the House Financial Services Committee.

44.   The accounting industry, on the other hand, as recently as two years ago was arguing whether the SEC had any right to try to regulate it.

45.   The accounting industry over all opposed new regulations on auditor independence, but PricewaterhouseCoopers was one of a few firms that took a less combative approach.

46.   The accounting industry, as it resists major changes, argues that such behavior is extraordinary and not something that should disenchant investors.

47.   The accounting industry insists it can regulate itself, but the evidence points to the contrary.

48.   The accounting industry is reportedly in talks with the Securities and Exchange Commission about ways accountants can better regulate themselves.

49.   The accounting industry hates the idea of a mandatory five- or seven-year rotation.

50.   The commission needs to investigate whether Andersen was at fault and whether the standards used by the accounting industry should be toughened.