The restructure also frees up skilled officers for investigation and auditing work.

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Uppal and Chawdhary were planning to walk through a series of case studies from their auditing work, showing different flaws in the security practices of major banks.

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Remember the accounting firm Arthur Andersen, convicted in 2002 of obstruction of justice when certain partners destroyed records of the auditing work they did for Enron as the energy giant was imploding?

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The Guardian, whose editor Alan Rushbridger was at the meeting, reported on Wednesday that the editors had not signed up "to seven recommendations that proposed a role for Ofcom or some other statutory body in auditing the work of the regulator".

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Messersmith started recording his own work after auditing a songwriting course at North Central University in Minneapolis.

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Does the relationship place the accountant in the position of auditing his or her own work?

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The Department for Work and Pensions has been auditing its commercial relationships with A4e after receiving an allegation against the company earlier this year.

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