In addition, accountants said, companies may find that a new auditor has a different approach to handling certain transactions.

The report evidently will not be released until a new auditor is retained.

"The new auditors focused on the problem right away, and we resolved it," he said.

The board's first decision after receiving the task force's recommendations was to hire a new auditor.

To start the program, 93 new auditors have chiefly been checking out-of-state companies.

Other districts moved quickly to dismiss it and hire new auditors.

"We had to make sure that those things were easily found" by a client's new auditor, she said.

It is not new auditors that are required, but a new payments system.

Many politicians are also beginning to realize that the new auditors will have to begin a new era of their own.

Deloitte said it would no longer audit the books of the company, which will have to find a new auditor.