The firm denied that the Union had any regulatory authority.

The firms involved do not deny that many of their lawyers have been asked to leave.

All three firms deny they have done anything wrong.

The firms deny that price targets are used to draw in banking business or to keep clients happy.

The firms denied making such promises, and the ministry took them at their word.

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

The firm neither admitted nor denied the findings, but agreed to pay $950,000.

Under the terms of the agreement, the firm neither admitted nor denied the claims.

The firm offered no comment on the report yesterday, but did not deny its accuracy.

In the settlement, Merrill and the other firms denied any wrongdoing.