Joe Berardino, the embattled head of Andersen in the US, is the person who will have the most influence over the accountancy profession over the coming months, according to Accountancy Age's second annual financial power top 50 list.

Berardino claims the spot following his appearance before a US congressional committee where he admitted 'there is some explaining to do' after his firm's largest audit client, Enron, became the biggest corporate collapse in US history.

Hard on his heels comes Stephen Alexander of solicitors Class Law, who is masterminding a number of class actions against the Big Five over their work at Equitable, Independent Insurance and Railtrack.