I have one quibble with "You and Your Accountant" (March). The distinction between national firms and local or regional firms is too cut-and-dried. The article states that over half of the national firms responding to the INC. survey indicated that they offer discrete small business advisory services, while local and regional firms consider themselves small business specialists to begin with. I know our firm -- and I believe a number of the other smaller national-sized accounting firms -- also consider ourselves entrepreneurial-business specialists. In fact, our entire practice philosophy has grown around the "business adviser" role that we provide to our clients, where personal attention and counsel on all business matters are taken for granted.