51.   Both accounting firms are defendants in the class-action lawsuit by investors in YBM.

52.   Both firms needed to find a partner or face the risk of being left behind as the larger accounting firms became even more powerful.

53.   Bob Dole had obligated himself to the gaming industry and the accounting firms.

54.   A committee established to examine Swiss banks will shortly appoint a chairman and an international accounting firm will be hired to scrutinize banks, he said.

55.   A battle over who would have their pick of Arthur Andersen accountants intensified Friday as one accounting firm sent a mass e-mail memo seeking to woo Andersen partners.

56.   A House audit conducted by an independent accounting firm offers serious criticisms of record keeping and exemptions granted by a committee then chaired by Rep. Charlie Rose.

57.   A long investigation could present problems for the four accounting firms.

58.   A preliminary analysis by Price Waterhouse, another accounting firm that does a venture survey, also shows Massachusetts share was down for the quarter.

59.   A manager at an accounting firm evaluating the exchange ratios said Gemina does not have as much cash in hand as many suppose.

60.   A number of companies dismissed the accounting firm, and the firm feared it would lose business as the proxy season began in March.