Accountants' assertions that recent consolidation has been client-driven were put into question when Britain's One Hundred Group of top-company finance directors expressed concern about it.Smaller rivals have claimed that the big firms use auditing as a loss-leader to promote other services.
The traditional approach has been client-initiated HCT, in the form of voluntary counselling and testing (VCT).
She had been client success supervisor at L7 Creative Communications, Poway, Calif.
Mr. Spellacy had been client partner and managing director for financial services at Scient, New York.
Mr. Collins, 39, had been client service director on the British Airways account at the New York office of M&C Saatchi.
LBi Health, New York, was opened by LBi and will be led by Gregg Fisher, as managing director; he had been client partner at LBi.
A spokesman for KPMG said the company could not comment on matters involving companies that were or had been clients.
One was the Italian cyclist Filippo Simeoni, who angered Armstrong by testifying against the doping doctor both had been clients of, Michele Ferrari.
She and her husband, James S. Tisch, the chief executive of the Loews Corporation, have been clients of the public affairs firm BerlinRosen for several years.
Twenty-three individuals who have had sanctions imposed on them for supporting the regimes in North Korea, Zimbabwe, Russia, Iran and Syria have been clients of Mossack Fonseca.
The redemptions from private investors at Putnam come after a series of defections by public pension funds that had been clients of the Boston-based company.
