Subject: Support of File No. S7-13-00 Date: 08/23/2000 5:00 PM Bill This is to write in SUPPORT of the above referenced file matter. As a CPA, I believe the hallmark of our profession is independence, in fact and in appearance. Anything short of this standard lessens the dignity of the CPA stature to the public and should not be allowed. The profession as a whole, particularly the "Big Five", have let their greed tarnish our profession. I applaud the SEC attempting to institute rules to insure independence. Wayne Witzig CPA/Citizen 1300 E Missouri Ave. Ste. E-100 Phoenix AZ 85014