Q3. How important is each of the following as a reason why you plan to greatly decrease or stop auditing public companies in the next 5 years?:
h. Firm resource constraints - specialized technical and/or industry expertise

Very great importance
(percent)
Great importance
(percent)
Moderate importance
(percent)
Some importance
(percent)
Little or no importance
(percent)
Don't know (percent)
Number of respondents
0.0 0.0 42.9 28.6 28.6 0.0 7