By The Numbers Thursday, December 6, 2001; Page A25 Today's largest accounting firms are global businesses that offer many services besides auditing. All of the Big Five firms provide tax and management consulting advice, and most advertise other services, such as consulting on technology systems, outsourcing of financial management duties, risk management and advising on mergers. Firm Arthur Andersen LLP Chicago Deloitte & Touche LLP Wilton, Conn. Ernst & Young LLP New York KPMG LLP New York Pricewaterhouse -Coopers LLP New York Top clients Enron Merck Freddie Mac Utilicorp United International Paper General Motors Boeing Duke Energy Merrill Lynch Morgan Stanley Dean Witter Wal-Mart Verizon SBC Communications Hewlett-Packard Compaq General Electric Citigroup Fannie Mae Home Depot J.C. Penney Exxon Mobil Ford IBM AT&T Philip Morris 2000 U.S. revenue and breakdown** for the calendar year 2000