yes I do - trust me - I've been through 3 lousy ones and finally found amazing ones through a referral Hakim Kapasi BSc, MBA, CA Kapasi & Associates Chartered Accountant Suite 940, 396 - 11 Avenue SW Calgary, Alberta T2R 0C5 Phone : (403) 228-4974 EXT 225 Fax : (403) 228-6823 email : hakim@kapasi.ca website : www.kapasi.ca (Hi Emma :))