The account review had been closely watched in the industry recently.

On June 10, the company asked for another extension to continue its accounting review.

He said the account review was prompted after the company named a new chairman in April.

It is unusual for a big account review to be announced two weeks before Christmas.

Qwest's new management began an accounting review in July and said then that it would take many months to complete.

Two large advertisers have announced a account change and an account review.

EarthLink eliminated the agency as it narrowed an account review.

Three large advertisers said yesterday that they were beginning account reviews, after unexpectedly parting ways with their agencies.

The company spokeswoman has said that the executives and directors could not have had knowledge of the accounting review when they sold their stock.

Michael Youngman, the organization's marketing director, said that 29 agencies participated in the account review.

Two account reviews ended yesterday with agency changes.

Several advertisers have made decisions in account reviews.

Two advertisers disclosed finalists yesterday in large account reviews.

Leo Burnett had earlier been involved in the account review, but removed itself from consideration because of a conflict with its other airline clients.

Two marketers have made decisions involving account reviews.

Mr. Pavlus declined to list the other participants in the American account review.

He began flipping switches on the desk he used for late-night accounting reviews.

The disclosure reopens questions some investors had begun to forget last October, when the company appeared to conclude its own accounting review.

The sales began last Dec. 19, around the time the company first contemplated the accounting review that resulted in the restatements.

As a student, he was a research fellow for the Accounting Review, a journal on finance and accounting.

William G. Daddi, a company spokesman, said the action falls short of a full-scale account review.

Two clients of Mullen Advertising are undertaking account reviews.

At issue are the same problems that have forced an accounting review and earnings restatement this year at Kmart.

Mastercard International made an announcement yesterday about its closely followed account review, but it was not the announcement the advertising industry had expected.

Salesforce.com catalogues customer data, connects with the Avaya phone system and helps sales staff provide complementary annual account reviews.