Pending before the court are applications for nunc pro tunc employment of accountants retroactive to January 23, 1990 for Garnet Fannin and September 15, 1989 with respect to Veit and Veit. No objections to the applications appear from any creditor.

        This court has also examined the fee requests submitted by the accountants. The amounts appear reasonable. The only reason the accountants failed to obtain an order approving their employment was due to their ignorance of the requirement. While I sympathize with them, their applications fail to meet the standards required for "exceptional circumstances." In re Bear Lake West, Inc., 32 B.R. 272 (Bankr. D. Idaho 1983); In Re THC Financial Corp., 837 F.2d 389 (9th Cir. 1988) and In Re Laurent Watch Co., Inc., 539 F.2d 1231 (9th Cir. 1976). I have no discretion to allow their retroactive appointment.

        The predicament of the accountants in the present case is of course unfortunate and appealing. However this court cannot supply the prior order which the debtor's counsel by inattention failed to obtain.

       DATED:    October 3, 1990.

DONALD MacDONALD IV
United States Bankruptcy Judge