Some lawyers say that, at the very least, the firm should have declined to conduct the review for Enron.

The firm declined to comment beyond reading the statement.

The firm declined to comment yesterday on the agencies' actions.

The firm declined to comment on the research settlement negotiations.

The agency and the firm have declined to comment on the nature of the inquiry.

The firm declined until in 1929 only 25 people were employed.

Another investment banker warned that the new rules might force some firms to decline cases.

Other large firms denied taking any unusual steps or declined to comment.

The firm declined to comment on its work in New York.

The firm yesterday declined to comment on the division of profits.