Comparing the services rendered by accountants and the presuppositions on which they are based concerning consumer demand. Frequency of contact with certified public accountants / frequency of use of audit certificates / perceived functions of audit certificate / opinions on impartiality of accountants / reasons to keep or break accountants obligation of secrecy / evaluation of and opinions on functioning of accountants / demand for services of accountants / influence on decisions of audit certificate / background data on function and organization. Background variables: basic characteristics/ occupation/employment