First of all as others said, I am sorry to hear that too. Then as Eddie asked, what do you do? I was made redundant at the end of January 2009. Although I was only with that firm for just over a year then but all together I have had about 13 years experience as accountant in practice. So I thought about every possibility. One thing did give me a mental satisfaction as I believe when one door closes then ten more doors of opportunity open up (again faith thing). So in the end I started my own practice and arranged my office in the annexe at the back of my home. I already had few clients, got few new and number is still increasing, as even businesses are looking for affordable accountants and tax advisers due to tight financial circumstances so I guess I am OK. Now I have home cooked lunch, tea & coffee. So come on and be positive as good or bad, time never stays same forever.