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 part- oitte& Touche, Chartered ner 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 Mes- sina to leave Deloitte& Touche and become Livent's chief financial officer(CFO. After opportunities, and potential drawbacks of making carefully weighing the challenges, 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 high profile position in the glitzy and glamorous world of show business.