71.   Start with a well-known accounting practice.

72.   The biggest unknown hovering over the company is the potential outcome of an inquiry into its accounting practices by the Securities and Exchange Commission.

73.   The BIA concedes that it suffered for years from outdated accounting practices, personnel shortages and inadequate staff training.

74.   The company last week reassigned three financial executives following an internal investigation into its accounting practices.

75.   The company, he added, relies on independent appraisals to determine how much it can write off for research and stays well within accepted accounting practice.

76.   The company added that its accounting practices were being investigated by the U.S. attorney for the Central District of California and the Securities and Exchange Commission.

77.   The company replaced local management and examined its accounting practices.

78.   The crisis has worsened in the last week, amid new disclosures about aggressive business and accounting practices in the sector.

79.   The day after BDO signed on, Pinnacle also became the object of a second class-action lawsuit accusing it of improper accounting practices.

80.   The day before, WorldCom disclosed that the Securities and Exchange Commission had inquired about its accounting practices, customer billing systems and other aspects of its business.