Date:    09/20/2000  11:22 AM

Subject: S7-13-00

I just wanted to be on record that at least one CPA agrees with your proposal to
limit audit companies from non-audit services to audit clients.  As a small 
practitioner I have seen larger firms bid down the cost of audits knowing full 
well that no profit can be made on the audit because they are making big profits
on the other services they are providing to the client.  Especially in the 
govermental audit field, small CPA firms cannot compete because the larger firms
only want to cover some of their payroll costs on an audit to keep the client 
happy and be able to get the non-audit business of consulting or computer 
related services where they can make a big profit.  I think as a result of this 
practice the audits have suffered and problems encountered in audits are swept 
under the rug just for the sake of getting the audit out of the way.  My firm 
has completely stopped bidding on audits because we just can't compete with the 
larger firms.
     
David W. Roberts, CPA