It would have been interesting to see how many companies use two accounting firms. The need for "independence" for a firm that will do an audit tends to limit the initiation of ideas, particularly where the audit involves a visit once a year. We find that many local or regional firms work alongside the "Big Eight" by acting as "interim" accountants on a monthly basis. As a matter of fact, I have performed the counseling service as a member of the board of directors without the designation as accountant.