Subject: SEC Proposal 
 
Date:    09/25/2000 10:15 AM
     
     
I am very concerned over the proposed new rules regarding independence of 
auditors auditing SEC clients.  Updating the independence rules is probably 
warranted, but the proposal goes far beyond what may be necessary.
CPAs take their profession seriously and independence standards and the 
responsibility to represent the public interest falls in this category. This 
is what defines the profession.  Since there's been nothing to demonstrate 
any significant problem in this regard, I don't see why the SEC to pursue 
such a change.
     
There is clearly no need for SEC to intervene between the normal relation of 
auditors and their clients with these excessively restrictive independence 
rules.  I urge the SEC to re-evaluate its position on these proposals.
     
Sincerely,
     
     
David J. Wilton
21420 Greater Mack
St. Clair Shores, MI  48080