A spokesman for Oak said the firm did not comment on its clients.

A Deloitte spokeswoman said the firm would not comment on a client matter.

A spokeswoman for Goldman said the firm never commented on possible assignments.

A Coniston official said the firm does not comment on rumors.

Neither the firm nor officials of the soccer club would comment on the arrest.

"As a matter of policy, the firm does not comment on regulatory issues regarding individual employees," she said.

A spokesman for Aon said the firm could not comment on a client's affairs.

The firm would not comment beyond the statement.

A Shearson spokesman said the firm would not comment on its trading.

The firm did not comment on the size of this year's discretionary bonuses.