Non-Audit Services

16.	Do you use one or more Big 4 firms (PWC, KPMG, E&Y, Deloitte) for any NON-audit services?
	1.		Yes
	2.		No, but would consider using in the future
	3.		No, would NOT likely consider using in the future
	4.		No answer

17.	Do you use one or more 2nd tier firms (Grant Thornton, BDO Seidman, McGladrey & Pullen, Crowe Chizek) for any NON-audit services?
	1.		Yes
	2.		No, but would consider using in the future
	3.		No, would NOT likely consider using in the future
	4.		No answer

18.	Do you use one or more regional or local firms for any NON-audit services?
	1.		Yes
	2.		No, but would consider using in the future
	3.		No, would NOT likely consider using in the future
	4.		No answer

	IF YOU USE OR WOULD CONSIDER USING 2ND TIER AND REGIONAL OR LOCAL FIRMS: Please continue at question 20 by clicking the link below.
	Click here to skip to Question 20.

19.	IF "NO, WOULD NOT LIKELY CONSIDER" ANY 2ND TIER AND/OR REGIONAL OR LOCAL FIRMS: For those categories of accounting firms which you would not consider for NON-audit services, how important are the following accounting firm characteristics in explaining why?
	(Select one answer in each row.)

		Very great importance	Great importance	Moderate importance	Some importance	Little or no importance	Don't know
	a. Geographic presence
	b. Technical capability with accounting principles and auditing standards
	c. Industry specialization or expertise
	d. Reputation or name recognition
	e. Proximity to the company's headquarters
	f. Ability to handle size and complexity of company operations
	g. Ability to work with management
	h. Responsiveness to client/audit committee questions and needs
	i. Expectations or requirements of shareholders, banks, lenders, or underwriters
	j. Other - please describe below

	IF OTHER, please describe.

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Full Report: GAO-08-163

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