U.S. District Judge Lewis A. Kaplan moved the trial from September to Jan. 15, saying defense lawyers will need time to absorb documents turned over late by prosecutors.

He also noted that 16 of the defendants are former partners and employees of KPMG and will need additional time to prepare for trial because the government had caused KPMG to improperly cut its payment of the defendants' legal fees.

Kaplan last month attacked a Justice Department policy in place since at least 2003 in which federal prosecutors warned companies caught in scandals that the government might consider them uncooperative if they paid the legal bills of employees accused of crimes.

The pressure was a heavy burden for some companies whose futures depend on reaching a deal letting them avoid criminal prosecutions in return for cooperation in cases brought against former employees.

The KPMG defendants are accused of developing questionable tax shelters that allowed some wealthy clients to dodge $2.5 billion in taxes.

KPMG LLP has signed a deal admitting its role in the tax shelter scheme. It avoided criminal prosecution by agreeing to pay a $456 million penalty, including $128 million in forfeited fees from sales of the shelters.