From: Randall Senn [randall.senn@excite.com]
Sent: Sunday, February 09, 2003 10:09 PM
To: rule-comments@sec.gov
Subject: (s7-45-02)


Dear Sirs,

  The problems / scandals / headlines that have in the last year or 
two prominantly featured accounting firms have a root cause.  Perhaps 
it is time to expose that root cause and attack it.

  The root cause is the need for the accounting firms to satisfy their 
clients in order to win new and continuing business.  These are the 
same problems facing other businesses, of course.  In order to be 
professionals in business, the accountants need to be first, in business, 
and that they won't be if they don't satisfy their clients, just as any 
other business won't stay long in busines if it doesn't satisfy its 
clients.

  Another model needs to be found and used.  Perhaps the SEC or somebody 
can assign jobs to accounting firms.  That way the client of the 
accounting firms is the SEC.  They must do as the SEC wants or they'll 
be assigned no new jobs.

  Other models may be possible, but the current one leads to natural and 
  probable behavior such as has made the newspapers.  If that's what's 
  wanted, continue with a business model that means that in order to 
  practice the profession they must foremost be business developers.




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