Since this idea was first promoted about 1930, it has become very common among Dutch public accountants. So much so, that most of the long-form year-end reports which are nowadays put before the Boards by Dutch accountants, contain one or more sections dealing with a general evaluation of the profit and loss analysis, financing problems, the quality of the accounting and management information systems, and other topics, depending on what is in the limelight for the firm. In many case public accountants send notes to their clients during the year, in which they draw attention to what-ever subject deserves management’s attention.