King's former accountant, Richard Hummers, testified that King told him not to credit Chavez for the $270,000 insurance recovery in order to pay the legal bill.

The agency's own accountant later testified that the investments were doomed to eventually be worthless, and that Kelly had unwittingly assumed $75,000 in debt.

A forensic accountant and retired Internal Revenue Service investigator testified for the defense that the money in the brothers' accounts was a result of legitimate business transactions.

In particular it notes that an accountant testified that in at least one case many years ago, he raised concerns and was told by Mr. Clinton "to back off and leave the issue alone."

The only problem with it, accountants at the trial testified, was that such an approach was not permissible under the accounting rules.

But at a hearing last month, an accountant for USAir testified that Mr. Garland was entitled to $346,611 in back pay and interest while Mr. Taylor was entitled to $545,947.

The accountant, Irvin Wolf, testified at Mr. Biaggi's Federal racketeering trial that the Congressman had discussed the Wedtech stock with him at a meeting in the spring of 1983.

The 50-year-old accountant, who has since been asked to leave the firm he worked for, Cogan, Bell & Company, also testified yesterday that both of those documents were accurate reflections of the Congressman's holdings and income.

Richard Brickman's accountant and son-in-law, Mr. Boskoff, testified that Mr. Handler did not keep records and that financial statements were missing.

His former accountant, Joseph Maffia, testified that King told him to designate part of a $736,000 loan to Chavez as training costs to pad the claim.