51.   First, it will require accounting firms to examine their past conduct and detail any violations of independence rules that may have occurred.

52.   For decades, the firms competed, establishing offices in the United States and growing into two of the most powerful accounting firms in the world.

53.   For example, accounting firms seek consulting contracts from the very same companies they are hired to audit.

54.   For instance, can accountants or even lawyers within accounting firms advise clients on the issue of whether the privilege applies to them?

55.   For example, the Big Six accounting firm sent six staff members to a Stern Stewart seminar to help it develop a financial consulting business.

56.   Ganzi also practiced as a certified public accountant in taxation at a Big Five accounting firm in Denver.

57.   Ganzi also practiced as a certified public accountant in taxation with a Big Eight accounting firm in Denver.

58.   Ganzi also practiced as a certified pubic accountant in taxation at a Big Eight accounting firm in Denver.

59.   Ganzi also practiced as a certified public accountant in taxation at a Big Eight accounting firm in Denver.

60.   Gioia, the economist, said hiring is strongest by small businesses, from dry cleaners to accounting firms.