Avis Love was a staff accountant with the Atlanta office of a large international accounting firm. Several months earlier, Avis had graduated with an accounting degree from the University of Alabama at Birmingham. Although she did not plan to pursue a career in public accounting. Avis had accepted one of the several offers she had received from major accounting firms. The 22-year-old wanted to take a two- or three-year "vacation" from college, while at the same time accumulating a bankroll to finance three years of law school. Avis intended to practice law with a major firm for a few years and then return to her hometown in eastern Alabama and set up her own practice.