> the rest of your comment seems to contradict your initial claim -- i.e. they are not Big Four and they have had a recent scandal. It doesn't contradict it IM

> the rest of your comment seems to contradict your initial claim -- i.e. they are not Big Four and they have had a recent scandal. It doesn't contradict it IMO: 1) In terms of the criticism from the FRC (which I believe is the 'scandal' you are talking about) KPMG were also criticised by the FRC so also would fall foul of this. 2) Just because a company isn't one of the 'big four' doesn't mean that they are lower tier.