We are just completing work on our regional survey of accounting firms, the results of which will appear in the April issue of Practical Accountant. Without going into specifics as to the results of the survey, I will note that one of the themes that I saw is the return of the importance of, and demand for, compliance services.

It is not just firms stating it and trying to convince the public. It is seen more in the clients' actions. They are seeking out firms for the delivery of auditing, accounting, and tax services based on the expected quality of the services to be delivered rather than then seeking the lowest bidder. In addition, some clients of the Big Four are realizing that the Big Four aren't right for them and the regional firms can better deliver the services that they need.

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