The Enron-inspired shake-up of audit firms is gathering pace with high-profile companies moving to distance themsevles from any potential conflict of interest between their auditors and consultants.

Anglo-Dutch consumer giant Unilever has said it will review the dual accounting and consulting role of its auditors PricewaterhouseCoopers (PwC) in the wake of the Enron scandal.

Speaking at the World Economic Forum in New York, Unilever chief executive Niall Fitzgerald said: "We will look again at the range of additional services and decide in view of current circumstances whether it's appropriate."

Unilever paid PwC 14m euros last financial year for auditing its accounts, and a further 42m euros in consultancy fees.

Earlier this week, the Walt Disney Corporation, which is also audited by PwC, said it would not give the company any new consulting work.

Urgent spin-off

Unilever and Disney's announcements are sure to put PwC under pressure to push through a planned separation of its auditing and consulting divisions.

PwC, the world's biggest accounting firm, said on Thursday that it aims to take the first steps towards spinning off its consultancy business in an initial public offering in the spring.

The Enron scandal has raised concerns that auditors' independence may be compromised if they carry out lucrative consultancy work for the same client.

Enron's auditors Andersen have come under fire for failing to uncover hidden debts at the former energy trading giant, which collapsed last year leaving thousands of former employees without a pension.

Andersen had provided both auditing and consulting services to Enron before it spun off its consulting arm under the new name Accenture.

PwC was not involved in the Enron affair.

Confidence building

On Friday, four of the "Big Five" global accounting firms - PwC, Andersen, Ernst & Young and KPMG - said they would no longer provide certain technology consulting services to audit clients, in a bid to restore investor confidence.

Ernst & Young, Andersen and KPMG have all spun off their main consulting divisions.

PwC or its pre-merger constituents have audited Unilever's books for most of the last ten years.

The consumer goods giant in November opened its auditing contract to competitive tender, and is currently weighing up bids from three companies including PwC.

A Unilever spokesman said the company awards each of its consultancy contracts on the basis of a competitive tender.