81.   Administration officials have suggested that private institutions, such as insurance companies or accounting firms, be chosen to hold the spare keys.

82.   Administration officials as well as Harvey L. Pitt, the SEC chairman, have opposed the restraints, as have lobbyists for the largest accounting firms.

83.   Agency officials have been in discussions with executives from the remaining large accounting firms and have drawn up contingency plans in the event Andersen collapses or seeks bankruptcy protection.

84.   All accounting firms insist they are structured differently from Arthur Andersen and thus could not suffer from an Enron-like client.

85.   All accounting firms regularly destroy documents to protect client confidentiality and save on storage expenses.

86.   All accounting firms regularly destroy documents following audits to protect client confidentiality and avoid the expense of storing thousands and thousands of pages of documents.

87.   All the major accounting firms have considered efforts to separate themselves to some extent from their consulting divisions.

88.   Although all four accounting firms are based in the United States, they are also prominent in Europe, as well, and subject to European Commission regulations.

89.   Breeden said that all accounting firms should have such directors, in part to deal with issues of whether management needs to be changed.

90.   Bresnitz said the mail sent to the accounting firm and the mail delivered by the letter carrier might have been contaminated by anthrax-laden letters processed at Hamilton.