Over the past few years (1965 to present) the profession has moved from a Trusted profession to just another profession Most of this is due to the AICPA allowing its members to find ways around the rules or rewriting the rules as it goes If you make the rules you should stand for those rules not work around them just for the money The body writing the rules should not profit from those rules But these are not the "new" way of doing things Andersen was one of the top firms until the money managers took over in the 70s and about that time the AICPA started down the same road I know this may not be the best written reply but it is tax season Mr. Scott please keep on this store it is important to the profession -- very important