Certified Public Accountants are expected to perform their jobs ethically. Why? Because they are responsible for performing jobs related to public accounting and financial reporting, such as preparing financial statement, tax preparation, and record keeping—all in accordance with a set code of standards. CPAs are the only people legally allowed to sign and submit financial statements to the IRS. We got these as a wedding gift and so far have only had cause to use the two smaller pieces--the biggest piece is absolutely HUGE. I think I could fit inside of it! Not entirely sure when I'll be taking a transatlantic ocean liner that would require such an enormous piece of luggage, but who knows? The other two pieces are of more useful sizes, and have been employed for several short trips and getaways. I appreciate all the pockets on the inside of the cases--the flaps that secure the contents on either side of the suitcase have zippered mesh pockets on them--good for stashing keys, jewelry, plugs, etc.The wheels have great motion and they roll very smoothly--much better than my old $20 rolly that made a racket and was a literal pain in the butt to tug along. The handles pull up and retracts smoothly, as well--nice construction.My two negatives: the hard shell is more of a "semi-rigid" shell. That is, if the gorilla from that old Samsonite commercial got a hold of these, they'd probably get squished pretty quickly. That said, I think they're sturdy enough to handle the general rigors of travel--and if you're packing breakables and liquids in your suitcase, the onus is on you.My other negative is I wish there was at least some sort of slip pocket on the backs of the suitcases--to stick your magazine, ticket, or what have you inside. A little stash place on the exterior so you don't have to unzip.(Note: The suitcases are more matte and not as glossy as they appear in the photograph.)----**UPDATE: After several airline trips I've noticed that pull-up handle on the middle-sized suitcase (the one we use the most) has become lose and a bit wobbly. Not a huge deal yet, but just not as structurally sturdy as I previously had thought.**