LETTERS TO THE EDITOR.

• Position: Letter to the Editor

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PCPS: The AICPA Alliance for CPA Firms

The Practicing CPA (ISSN 0885-6931), July 1999, Volume 23, Number 7. Publication and editorial office: Harborside Financial Center, 201 Plaza Three, Jersey City, NJ 07311-3881.

Copyright (C) 1999 American Institute of Certified Public Accountants, Inc. Printing and mailing paid by PCPS/The AICPA Alliance for CPA Firms. Opinions of the authors are their own and do not necessarily reflect policies of the Institute.

Editor: John von Brachel

Editorial Advisors: J. Mason Andres, Texarkana, AR; Jerrell A. Atkinson, Albuquerque, NM...