Accounting and legal professionals working together in long-term relationships are subject to group tendencies that cloud normal professional standards in client/counsel relationships. However, when good people are trying to make good decisions to further the interests of their corporations, professionals had the responsibility to exercise their independent judgment and to give their client the hard honest truth. While good solid relationships with their clients are important, it is equally important to avoid the danger of becoming too close and, as a result, losing the distance that fosters that independence and objectivity necessary to professional judgment.