Author:  Mike  Wade 
Date:    09/19/2000  3:25 PM

Subject: sec ruling

Dear Sir:
     
This profession is losing candidates every day to other professions. This 
ruling will just further limit the availability of work to the profession 
resulting in furthur declines in people entering the profession.
     
All industries are highly dependent on the expertise CPAs provide to them. 
This just furthur limits our ability to service clients who already demand 
high level services to their companies. This rule will result in other non 
qualified individuals trying to provide these high demand services. The 
result will be non - qualified persons providing poor service putting even 
more strain on the reliablity of financial information. PLEASE WAKE UP!!! 
This is now a high tech society demanding
more reliable financial information from qualified individuals. I may just 
leave this profession myself if this rule is passed..
     
C.Michael Wade, CPA , I have been in this profession for 24 years and 
continue to provide valuable services based on the needs of the clientele..