WHAT name has appeared in the middle of both the Bord na Mona controversy and the recent Dunnes affair? None other than accountants Price Waterhouse.

Paragons of probity themselves, of course, PW - formerly known as Craig Gardner/Price Waterhouse - were called in to examine things in Bord Na Mona and, it now transpires, were also retained by Dunnes Stores in 1993/94 to examine its finances.

There was intense speculation in legal circles yesterday that the accountants were about to seek an injunction on Wednesday to stop Business & Finance magazine publishing details of the PW report on Dunnes. In the event they did not do so. B&F have had some of the report for at least two years, but did not publish until this week for legal reasons.