Bentley said that he would open the books for independent auditors.

Term limits for auditors is the most sensible and practical option.

It is awkward enough for auditors to get paid by the companies whose books they must review without creating additional conflicts of interest.

Not surprisingly, the question of who will set standards for auditors also raised concerns at the accountants' institute.

This is not a book for auditors with weak wrists.

In addition, the law establishes standards for board members and external auditors.

But with its bank accounts frozen, it has no resources to pay for lawyers and auditors to challenge the charges.

While providing consulting or other services is not necessarily a problem for auditors, he continued, "that perception needs a response."

That would make life harder for auditors who try to resist misleading accounting.

To carry out training for auditors and undertake competency tests.