He said the firm had reviewed trades in the securities after being approached by prosecutors and had found no evidence of wrongdoing.

Mr. Dilg said the firm was still reviewing the Congressional request for documents and other information.

The firm is also reviewing pick-four and pick-six wagers that resulted in large payouts over the past year.

Her firm has reviewed as many as 1,000 business plans in a single month, and looks at 5,000 to 7,000 of them a year.

A spokesman for Price Waterhouse said yesterday that the firm would review the court's opinion before deciding whether to appeal.

In a sample of 16 such payments the firm had supposedly reviewed, the state found five recipients' names were changed.

Mr. Matteucci said his firm had one investment in an agriculture wastewater treatment start-up and was reviewing other potential deals.

When he was named chief financial officer at Salomon, the firm was already reviewing its finances and shortly thereafter announced a $364 million loss.

Four firms expressed interest in a possible acquisition and reviewed financial records for the division.

Mr. Sheller said the firm was also reviewing the complaints of more than 100 other patients.