He then formed his own accounting concern.

"Andersen was outraged," said one real estate executive who had been working with the accounting concern.

In many Asian countries, the global accounting concerns have gained a presence by taking over local firms.

The bride's father owns an accounting concern that bears his name in White Plains.

Generally, the executives said that accounting concerns were not the primary source of the industry's troubles.

In cross-examination, the lawyers stressed that the accounting concern had been paid $80,000 for its work.

"New management was provided ample opportunity, prior to closure of the transaction, to raise any accounting concerns," the statement said.

He also announced that the agency would retain a leading accounting concern to "determine the financial and managerial integrity of the system."

Recently, he said, the state hired an accounting concern to prepare a report on collection practices and to suggest improvements.

Ms. Lowe's son, Mark Leslie, works for an accounting concern with a county contract.