Mr. McCain chose to get involved in the accounting fight as well, but this time he praised the commission.
Three separate issues are involved in the accounting restatements, with the largest concerning Xerox's accounting for leases of its copiers.
If Andersen was even more deeply involved in the accounting that got Enron into trouble, the firm will be in more trouble.
Lewis dismissed the idea that fraud was involved in the accounting blunder: "Nobody gained financially as a consequence of the overstatement of performance".
He dismissed the idea that fraud may have been involved in the accounting blunder: "Nobody gained financially as a consequence of the overstatement of performance".
The school confirmed on Monday that two year 11 students involved in the account had been suspended, and that it "will make a final decision on their enrolment status at the conclusion of further investigations into this serious matter".
Investigators, led by a committee of outside directors and the law firm Quinn Emanuel Urquhart Oliver & Hedges, raised "serious questions" about the actions of two former company officers who were involved in the accounting and reporting of stock options, Apple said.
Shares of ConAgra Foods and Sara Lee fell yesterday after a newspaper report said they were involved in the accounting scandal that has engulfed the grocer Royal Ahold of the Netherlands and its U.S. Foodservice unit.
If there is evidence that Mr. Mendes and Mr. Neil were directly involved in the accounting decisions, prosecutors and the S.E.C. could use the certification provision, 18 U.S.C. § 1350, to pursue a case.
To reassure its many constituencies that it is taking action, Adelphia is also planning to disclose today that James R. Brown, the company's vice president of finance, who is said to have been involved in the accounting matters, has resigned under pressure from the company, these people said.
