Throughout the 1990s, Livent, Inc, was the only publicly owned company whose Livent's co-founder and the primary line of business was live theatrical productions. individual recognized as the creative genius responsible for the company's impressive string of Tony Award-winning shows was Garth Drabinsky. Livent's audit firm was Del Accountants. Maria Messina served as the engagement partner for the 1996 audit, after having been the audit manager on several prior audits of the company. Following the completion of the 1996 Livent audit, Drabinsky asked
Messina to leave Deloitte& Touche and become Livent's chief financial officer(CFO). After carefully weighing the challenges, opportunities, and potential drawbacks of making the job change,Messina gave up the partnership position with Deloitte& Touche that she had coveted for years in exchange for a"back office but high-paying and highprofile position in the glitzy and glamorous world of show business.