Mr. Herdman's predecessor, Lynn Turner, had been disliked by the large accounting firms, which saw him as too tough and unyielding.

A related letter written by Lynn Turner dated August 24, 2000 is available at www.sec.gov/info/accountants/noaction/italyaud.htm.

Lynn Turner, 42, American murderer, suicide by overdose of prescription medication.

After investigation, it was determined by authorities that Lynn Turner had murdered both her husbands by poisoning them with antifreeze.

Lynn Turner, former chief accountant of the Securities and Exchange Commission, agreed.

During the trial, Castor had been dubbed "The Black Widow" by media outlets, a title previously given to Lynn Turner.

Lynn Turner, the S.E.C.'s chief accountant, says he, too, has grown uncomfortable with some companies' extensive use of barter.

"Right now we are in some semblance of disarray," said Lynn Turner, the commission's chief accountant during part of the Clinton administration.

Lynn Turner, a former chief accountant of the Securities and Exchange Commission, said the proposal was a sign of progress.

Lynn Turner may refer to: