Except for a punishing asset-impairment accounting charge a few years ago, earnings have been generally consistent, improving a bit since a new CEO arrived in 2009.

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One of my partners had been in charge of all the accounting and finance since Day 1.

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Still, HSBC insists that the charge is a "pure accounting item" that will not affect its capital base.

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How much overlap exists between the two sets of rules--Sarbanes-Oxley and FDICIA--should determine how much accounting firms will charge for an audit.

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It also gives lawyers and outside accounting experts the opportunity to charge a lot for finding loopholes.

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Companies were reporting lower earnings as a result of the new legislation as accounting rules force companies to take a charge in the first quarter.

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By becoming a thought leader, which for the greater majority of accounting firms is the optimal business development methodology, you can seriously super-charge your practice.

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Vladimir Petrovic, the charge d'affairs at the Serbian Embassy in Washington, said the arrest showed his country's commitment to accounting for its past.

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