Up until 1989 there existed the Big Eight accountancy firms namely the eight major international accountancy firms Arthur Young (AY) Ernst & Whinney (EW) Deloitte Haskins & Sells (DHS) Touche Ross (TR) Price Waterhouse Coopers and Lybrand Arthur Andersen and KPMG. At present there remain only four; these four comprise of Ernst & Young Deloitte & Touche Pricewaterhouse Coopers and KPMG. Whilst the collapse of Enron resulted in the demise of Arthur Andersen the earlier collapses of BCCI followed by Barings Bank Plc as discussed in the first part of this section also involved the present Big Four accountancy firms. These collapses also produced devastating effects and one can only arrive at the conclusion that whilst Arthur Andersen paid the price for failing to live up to its role the other Big Four accountancy firms escaped such draconian punishment as a result of the consequences of having two or more of such accountancy firms being made defunct among which include concentration in the audit market. This thesis considers through a comparative analysis of selected jurisdictions how the external auditor can assist the regulator in carrying out its functions.

Her sisters think she's a gift from heaven. Their husbands call her the sister-in-law from hell. But Eva (Gabrielle Union) is too busy being a smart, sassy, overprotective overachiever to really care what anyone thinks. That is until the guys decide the only way they will ever score any quality time with their women is to find single Eva a man. Pronto. Enter Ray (LL Cool J) an ultra-suave player's player, who is hired to make Eva fall madly in love with him. All goes according to plan until this ladies' man finds himself unexpectedly falling for this beautiful lady in this hip, fresh and funny comic romp. 2002 Rogue Pictures. All Rights Reserved. Only the best buy direct from GRUV

A sterling silver pendant is a timeless and versatile piece of jewelry that can add elegance and charm to any outfit. Sterling silver pendants come in a wide range of shapes and motifs; including circles; squares; triangles; leaves; flowers; and personalized pendants featuring initials. The choice of chain can affect the overall look and style of the pendant; allowing for customization to match different outfits and occasions. Sterling silver pendants are a versatile and stylish accessory; perfect for everyday wear or special occasions. Their wide range of designs and the ability to pair them with different chains make them a timeless addition to any jewelry collection.925 Sterling Silver

With the Tiffen 72mm Circular Polarizer Filters, you can give your images the depth and beauty they deserve. Light rays which are reflected become polarized.; polarizing filters are used to select which light rays enter your camera lens. They can remove unwanted reflections from non-metallic surfaces such as water or glass and also saturate colors providing better contrast. The effect can be seen through the viewfinder and changed by rotating the filter. The filter factor varies according to how the filter is rotated and its orientation to the sun. FeaturesThis filter is the best way to make the clouds stand out, increase or decrease the saturation of the ocean or increase or decrease the reflection off the water. You can also use this filter when shooting into glass or windows since it will, again, either increase or decrease reflections. Along with a UV or Skylight Filter, a polarizing filter should be a part of everyone's gear bag. It can turn a run-of-the-mill image into a stunning, creative photo by increasing color saturation. | TOP BRAND 72mm Circular Polarizing Camera Lens Filter in Black

She'll be delighted to receive this gorgeous diamond heart pendant. Created in sterling silver, this glamorous heart-shaped outline features a diamond-lined double ribbon sparkling between triple rows of diamonds. Ribbons of channel-set baguette-cut diamonds wrap the top to complete the look. Captivating with 1 ct. t.w. of diamonds and a bright polished shine, this pendant suspends from a diamond-touched bail along an 18.0-inch box chain that secures with a spring-ring clasp.