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Among the compromises reached was one to require greater disclosure of fees for audit and consulting work.
Last year, to address that potential conflict, the Securities and Exchange Commission required companies to disclose how much they paid their accountants for audit and nonaudit work.
"The I.R.S. follows strict procedures involving the selection of tax-exempt organizations for audit and resolution of any complaints about such groups," Mr. Everson said.
He called on stock exchanges to require companies to appoint a majority of independent (non-executive) directors, and for audit and remuneration committees to be all independent.
In fiscal 2012 Deloitte increased its revenues from consulting by 13.5% and from financial advisory by 15% compared with just 6.1% for audit and 3.9% for tax and legal services (see chart).
"No one here wants to see KPMG disappear," says an official at the SEC, "but we can't accept the idea that there's an accounting firm that's too big to fail .The firm's office in Stamford, Connecticut, earned $82m from Xerox in the four years concerned: $26m for audit and the rest for consulting, tax services and the like.
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For example, Enron paid Andersen $52m in 2000 $25m for auditing and $27m for consulting services.
John H. Biggs, chairman of TIAA-CREF, the pension fund management group, said that his organization makes it a rule to hire separate firms for audits and for consulting services.
Since 1992, I.R.S. enforcement actions have fallen by two-thirds for audits and by 99percentt for seizures of property to pay back taxes.
The Financial Reporting Council says Deloitte received £1.9 million for audits and £1.8 million for tax work from MG Rover from 2000 to 2005.
Mr. Pressley said that $1.5 million of the $25 million effort was earmarked for audits and that A.I.D.'s Budapest operation for Serbia included an auditor.
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