Some of you will practice in large metropolitan areas with one the the mega-firms; some in small towns as solo-practitioners or with one or more partners. Is it fair that a nationwide standard of care generally applies to the dutythat accountants owe to their clients? That is, is it fair to hold the small town practitioner to the same standard as a practitioner in a large CPA-based firm in a large city? Would it make a difference it the client is a major concern, like a bank, as opposed to an individual needing assistance with his/her tax returns?