Troubled accounting giant Arthur Andersen LLP has lost an increasing number of large clients this year, including the following (replacement auditor in parentheses):

Abbott Laboratories (ABT) (undetermined)

Brunswick (BC) (Ernst & Young)

Delta Air Lines (DAL) (Deloitte Touche Tohmatsu)

FedEx (FDX) (Ernst & Young)

Freddie Mac (PricewaterhouseCoopers)

Hard Rock Hotel (Deloitte Touche Tohmatsu)

Household International (HI) (KPMG)

Introgen Therapeutics (INGN) (Ernst & Young)

Kerr-McGee (Ernst & Young)

Kos Pharmaceuticals (KOSP) (Ernst & Young)

Merck (MRK) (PricewaterhouseCoopers)

Northeast Utilities (NU) (Deloitte Touche Tohmatsu)

Riggs National (RIGS) (KPMG)

Sara Lee (SLE) (undetermined)

SunTrust Banks (STI) (PricewaterhouseCoopers)

Valero Energy (VLO) (Ernst & Young)