1.   Radical action Many companies already identify audit committee members in the annual reports.

2.   And, in the last year, some companies that announced accounting problems had audit committee members with possible conflicts of interest.

3.   At Enron, it appears that Jaedicke had fewer potential conflicts of interest than some audit committee members.

4.   But outsiders say several facts about the audit committee members are significant.

5.   Less than two months after approving the first partnership, audit committee members were told that the Securities and Exchange Commission was worried about earnings management.

6.   That proposal has run into resistance from some companies, which have told the SEC that they fear it would increase the legal liability of audit committee members.

7.   The other audit committee members are Ronnie Chan, chairman of Hang Lung Group, a Hong Kong conglomerate, and Paulo Ferraz Pereira, a Brazilian investment banker.

8.   Two hundred revenue agents and audit staff members answer the e-mail, handling general policy questions but not individual tax cases, Medeck said.

9.   Weinstein said audit members should ask demanding questions and insist on clear answers.

10.   What corporate boards must do to ensure investor confidence, Bromberg said, is attract audit committee members that are independent and also knowledgeable about accounting issues.