Most foreign practices have so far been spared large client defections.

If Andersen's efforts to find a merger partner fail, and that seems likely, more client defections are expected.

By disclosing asset levels once a month rather than weekly, as had been its custom, Marsh may be attempting to take the focus away from client defections.

Since then Andersen's ability to pay has been further undermined by client defections.

For the most part, the foreign practices have not suffered the wide-scale client defections that have hit the United States firm.

The continuing pressures come at a crucial time for Andersen as it tries to head off client defections.

"Even if management does walk out, the chances of major client defection are minimal," Mr. Shepperd said.

The change is one of several being made as Cordiant reorganizes after suffering financial losses along with client defections at its biggest unit, Bates Worldwide.

That was followed by other client defections, which sliced billings to $50 million from more than $200 million, and several rounds of layoffs.

Having been spared the large client defections that have hit the American partnership, affiliates in Europe and Canada are in a stronger bargaining position.