IPG, still unable to account for its books pending a review that continues to turn up unpleasant surprises, announced its unaudited earnings for 2004 sunk to a surprising $285 million loss despite showing revenues that increased by more than $300 million. IPG blamed the dissonant profit figures on vastly increased professional fees, including about $70 million of spending on its troubled efforts to get the giant agency holding company into compliance with federal accounting standards.