Author:  "Harry W. Pritchard" 
Date:    08/30/2000  12:00 PM
Subject: S7-13-00I am writing you to let you know I protest the
	pro
I am sending this E-mail to let you know I protest the proposed SEC rule 
prohibiting non-audit services to CPA firm's attest clients .Our practice has a 
few small SEC reporting clients. We provide many value added services to these 
clients and they value the relationship and are ability to provide attest and 
other services at a fair price.
     
The Panel on Audit Effectiveness of the Public Oversight Board concluded that 
"both the profession and the quality of audits are fundamentally sound." It 
concluded that in numerous instances non-audit services contributed to a more 
effective audit.  I believe that is the case for many of our clients.
     
I am disturbed by the SEC claim that the rule" would not effect tax-related 
services" It does prohibit being an advocate for an audit client thus we could 
not help in an IRS audit.  We have been in this position many times over the 
years and there is no question we are in the best position to help resolve 
issues with the IRS.
     
I think this type of decision by a governmental agency to tell a business what 
services they may offer and to tell business what services they may buy from 
others violates our fundamental constitutional rights.
     
I trust the SEC will not move forward with this type of proposal.