Q10. Considering auditor independence requirements and your company's specific audit needs, aside from your current auditor of record, how many accounting firms would you have as viable options if you needed to change primary auditors?

Size of
Company
Question
Choices
Estimated
Percentage
95 Percent
Confidence Interval
All respondents 3 or fewer accounting firms as viable options 50.4 45.7-55.2
Large 3 or fewer accounting firms as viable options 81.6 71.1-89.6
Midsize 3 or fewer accounting firms as viable options 54.6 47.7-61.5
Small 3 or fewer accounting firms as viable options 34.4 26.4-42.5
All respondents 4 or more accounting firms as viable options 49.6 44.8-54.4
Large 4 or more accounting firms as viable options 18.4 10.4-29.0
Midsize 4 or more accounting firms as viable options 45.4 38.5-52.3
Small 4 or more accounting firms as viable options 65.6 57.6-73.6
All respondents Item Nonresponse 0.0 0.0-0.7
Large Item Nonresponse 0.0 0.0-3.0
Midsize Item Nonresponse 0.0 0.0-1.6
Small Item Nonresponse 0.0 0.0-2.4