From: Higgins, Hugh [higgins@opc.state.tx.us]
Sent: Wednesday, November 20, 2002 10:15 AM
To: rule-comments@sec.gov
Subject: Proposed Rule Re: Auditor Independence Release 2002-165

I congratulate the SEC for FINALLY considering a rule to require companies 
to switch auditors on a periodic basis.   

In my opinion, that one requirement will do more to clean up the accounting 
industry than all the other proposals, combined.

I assure you that the new incoming audit firm will be looking very carefully 
at the work done by the outgoing firm.

 

Thanks for your efforts.

 

Hugh K. Higgins, Jr.  CPA

VOX: (512) 936-7500

FAX: (512) 936-7520