Arthur Andersen

$137,089,359

Covers four fiscal years ended 8/31/84 and fiscal 1985 to date; includes both SEC and non-SEC registrants. Arthur Young

$1,490,000

Covers last five calendar years; includes SEC registrants only and excludes individual cases under $500,000 (however, the aggregate of all other settled litigation does not exceed $500,000 and the excluded cases do not involve audit related services). Coopers & Lybrand

$4,375,850

Covers last five fiscal years ended 9/30/84; includes SEC and non-SEC registrants. Deloitte Haskins & Sells

$4,997,585

Covers five fiscal years ended 5/31/84; includes SEC and non-SEC registrants. Ernst & Whinney

$6,020,500

Covers last five calendar years; includes SEC and non-SEC registrants. Peat Marwick Mitchell

$19,400,000

Covers last five calendar years; includes SEC registrants only and excludes individual cases under $500,000 (however, the excluded cases did not exceed $500,000 in any one year). Price Waterhouse

$3,500,000

During the last five calendar years, one matter was settled in 1980 for $1.5 million and another matter in 1982 for $2 million. Both of these related to audit work and involved SEC registrants. In the other years during this period there were a few additional settlements which neither individually nor in the aggregate exceeded $1 million in any one year. Touche Ross

$2,250,000

Covers last five fiscal years ended 2/28/85; includes SEC and non-SEC registrants and excludes individual cases under $500,000 (however, such other data, if reported, would not be material in the aggregate).