71.   At first, Meyer said, Symington refused to provide the financial statement.

72.   Auditors must be independent because their job is to review the financial statements companies have prepared.

73.   Auditors must be independent from their clients because their job is to give an unbiased opinion on whether the financial statements are fair and accurate.

74.   At the root of the problem are the notoriously opaque financial statements issued by most banks.

75.   At the same time, Riebel was unwilling to offer any explanation of the details of how Symington formulated his financial statements.

76.   Auditor independence and reliability is at the heart of investor confidence in corporate financial statements, Levitt said.

77.   Auditors who had multiple and potentially conflicting roles did not raise alarms about improper financial statements.

78.   Because Livent is publicly held, that means financial statements given to shareholders were incorrect.

79.   Because Coca-Cola does not control the bottler, it does not have the option of consolidating financial statements, he added.

80.   BAT founder and CEO Joseph LaStella has said his company will file financial statements with the SEC within three weeks.