September 25, 2000

Jonathan G. Katz, Secretary
Securities and Exchange Commission
450 Fifth Street, N. W.
Washington, D. C. 20549-0609

Re: Reference File Number S7-13-00

This letter is in regards to the SEC proposed rule to reform the way in which independent audits are conducted. Specifically, prohibiting firms from rendering nonaudit services to their audit clients.

I believe this proposal would actually hinder the audit firms performance. Generally audit firms are able to maintain effective working relationship with their client throughout the year. I feel this is an extremely important aspect of any audit engagement, since it improves the quality of the audit. Quality is increased because the audit firm is aware of the audit client's current financial transactions, and is able to consult the client through other difficult business decisions. This also provides a more reliable audit since the auditor is not likely to overlook critical information, since they have consulted with the client during the audit year.

Currently, CPA's are able to provide experience and knowledge to their audit client and still maintain an independent relationship. Providing nonaudit services to audit clients does not sever the independent relationship. On the contrary it provides a more reliable audit. Please thoroughly examine the negative impact this proposal would have on CPA's and their clients.


Kristina Sorrells, CPA