The measure also bars contact between auditors and appeals officers of the I.R.S. unless the taxpayer is also present.

The first, obvious area was in the redistribution of workload between internal auditors and what would be the external assessors.

What's the difference between a ratings agency and auditors?

In the past Mr. Jackson has called the contract claims a "dispute between auditors and accountants."

Detectors are distinguished between auditors and reactors.

A precedent is the Sarbanes-Oxley Act of 2002, which implemented a "cooling-off period" between auditors and the firms they audit.

While measures for closer relations between auditors and shareholders are welcome, they may not provide the complete answer.

"The idea of formal meetings between external auditors and the regulators and the clients has a lot to commend it."

There have been complaints that Sarbanes-Oxley has inhibited communications between auditors and companies.

Various proposals were agreed for developing a closer relationship between auditors and the Bank, but the question of volunteering information to the Bank proved a difficult one.