Accountants and lawyers for Charles Keating Jr.'s failed S&L settled with regulators. Arthur Andersen & Co. agreed to pay $30 million; Kaye, Scholer, Fierman, Hays & Handler, $41 million. Neither group admitted wrongdoing. The government said the firms didn't act after discovering irregularities. Ernst & Young also agreed to pay over $100 million to shareholders and the RTC.