Date:    08/14/2000  10:29 PM

Subject: S7-13-00

I was solicited by the AICPA to write in opposition to the proposed rule 
to prohibit CPA's from providing audit and non audit services. I 
actually agree with the proposed ruling. I practiced with a Big 5 firm. 
I think it is a conflict for the audit firm to consult the company with 
regard to their systems and then turn around and audit the system. They 
would not look at the installed system with objectivity. I further think 
that the fact that the company pays for the audit and management really 
chooses the auditor is a further conflict. Companies should be required 
to change auditors every 5 years. The relationship gets too comfy.
     
Don't let the Big 5 bully you. It's time that auditors and consultants 
are separated.
     
Randie Burrell CPA