They have confirmed estimates have been drawn up with Whitehall, but would not publish disclose the conclusions.
The Independent Police Complaints Commission said it filed papers with the high court on Wednesday over the Met's refusal to disclose the conclusions of investigations into its use of powers to stop people at ports and airports.
Under the law, the accounting board does not disclose negative conclusions regarding a firm's quality control systems unless the firm fails to address those problems within a year.
But the official, Hassan Haddad, who is Tehran's deputy prosecutor, did not disclose the conclusions of the investigation into the detainees, Haleh Esfandiari, a scholar at the Woodrow Wilson International Center for Scholars, in Washington, and Kian Tajbakhsh, an urban planner with ties to the Open Society Institute, a pro-democracy policy planning organization financed by George Soros.
And a few hours after Shell disclosed the conclusions of its inquiry, Standard & Poor's stripped it of the AAA credit rating it had maintained for 14 years.
Some senior intelligence officials who rushed to write the document over a weekend objected to disclosing their conclusions, but to no avail.
Mr. Kluger disclosed his conclusions in a letter sent last month to the Manhattan borough president, Scott M. Stringer, who asked the inspector general to examine some of the reasons behind the project's delays.
The Massachusetts regulator asserts that the firm failed to properly supervise its analyst to prevent advance disclosure of its research, which means the analyst was acting on behalf of the firm when he selectively disclosed his conclusions about iPhone shipments.
But an official at the Food and Drug Administration disclosed one conclusion last week, saying that generic drugs available in the United States often cost less than brand-name versions of the same medicines in Canada.
Kenneth W. Starr, the Whitewater independent counsel, disclosed his conclusion on the cause of Mr. Foster's death this July, when he filed his report on it with the Federal court here that oversees his work.
