Presents information on several issues concerning accounting and accounting firms in the United States (U.S.) as of August 2000. Merger of Marks Paneth & Sharon with Charles Hecht & Company LLP and Gassman Rebhun & Co.; Plan of the International Accounting Standards Committee to form a set of accounting standards based on its comprehensive review; Views on the disclosure of non-audit services proposed by the U.S. Securities and Exchange Commission.