A. Standards and rules must be revised to meet the changing needs of auditing. B. Improper conduct and performance by members must be sanctioned. C. CPA firms should settle unfounded lawsuits out of court. D. Users of financial statements need to be better educated regarding the attest function. E. Establish new peer review requirements. F. The AICPA can establish requirements that the better practitioners always follow in an e G. Reduce the certification requires of the CPA profession. H. Continued research in auditing. I. CPA firms should oppose all unfounded lawsuits rather than settling out of court. J. Lobby for changes in state and federal laws concerning accountants' liability