| 31. | Our reputations sank to just above accounting firms and stock analysts.
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| 32. | The accounting firms typically customize the software for each big client.
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| 33. | CPIL has opposed policies advocated by the Big Three Accounting firms.
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| 34. | _Funded with mandatory fees from accounting firms and publicly traded corporations.
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| 35. | Coopers, like other big accounting firms, has been here before.
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| 36. | Like the accounting firms, analysts suffer from hopelessly divided loyalties.
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| 37. | Is there an independent accounting firm that checks your books?
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| 38. | A lot of workers won't talk to accounting firms candidly.
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| 39. | In addition, it hired accounting firm Coopers & AMP; Lybrand.
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| 40. | Large international accounting firms dominate such business in Hong Kong.
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