Peat, Marwick, Mitchell sued two federal agencies.

The international accounting firm, whose audit of Penn Square Bank has come under attack, filed suit against the agencies for their role in the 1982 closing of the Oklahoma City bank. The firm said it filed a third-party complaint against the Federal Deposit Insurance Corp. and the U.S. Comptroller of the Currency in U.S. District Court in Oklahoma City. The complaint fails to specify damages, but the firm said that “they could be as high as $135 million.” It said the FDIC’s refusal to arrange new funds for the bank or a merger with a healthier institution was a “grossly arbitrary and capricious abuse of discretion.”