Date:    08/14/2000  2:26 PM

Subject: Reference file No:  S7-13-00  Support for adoption of the sc

My name is Mike McDaniel and my address is 10274 Sunset Terrace, Des 
Moines, Iowa  50325.  My work telephone number is (515) 224-4442.
I recently received from the AICPA a request to write you to oppose the 
Scope of Services Rule.  I practiced within the Profession for 24 years, 
the last 13 as an office managing partner for an international firm.  Seven 
years ago I left to take my present position with a client.  I am writing 
to support adoption of the proposed Scope of Services Rule.
     
I believe the focus was sharper and firm operations had many fewer 
conflicts during the period when consulting services were not a central 
profit center for the Firms.  Also, the partners did fine economically and 
there was little input from sales types or marketing personnel, many of 
whom who find themselves in a position of responsibility in an "audit firm" 
but in fact have relatively poor abilities as auditors.  In fact, 
frequently the fastest ladder climbers were the sales types which does not 
serve the audit profession well.
     
There are plenty of pure consulting firms and consultants to meet the needs 
of the World's corporations.  This seems to be a very simple issue and upon 
reflecting somewhat, I wonder why it took the regulators so long to see the 
obvious conflict of interest.