71.   Accounting firms have only rarely been accused of criminal activity, and it is extraordinary to have criminal cases pending against two big firms at the same time.

72.   Accounting firms, too.

73.   Accounting firms, which are privately owned by their partners, generally do not disclose profits.

74.   Accounting firms advertise their ability to help companies figure out how to qualify.

75.   Accounting firms are beefing up on their forensic accounting staff, who generally are auditors specializing in uncovering white-collar crimes.

76.   Accounting firms increasingly perform lucrative consulting services for companies they audit.

77.   Accounting firms have increasingly turned to other types of professional services to bolster the fees they get from conducting audits.

78.   Accounting firms seem convinced that companies, which increasingly have operations across the globe, need both auditors and consultants that do business everywhere.

79.   Accounting firms sometimes take a cut of the tax savings from the deals as their fee.

80.   Additionally, the accounting firm said Hollywood may have improperly decided to account for some costs of store openings over several years, instead of immediately.