Subject: S7-13-00

Date:    08/15/2000 2:36 PM
     
     
I may be the only CPA who supports the essence of your proposed rule.  There 
may be some areas of the proposed rules, such as internal audit outsourcing, 
which are unnecessary.  For the most part, I believe that the profession is 
best served by having audits performed by professionals who are not also 
selling computer services, fairness opinions, and management functions. 
Stick to your guns.
     
James B. Edge, Jr.,CPA-ABV
President
Cornerstone Financial Management, Inc.