JDS BEMOANS LACK OF NON-BIG FOUR WITNESSES

摘要

The former accountancy disciplinary watchdog has complained that the market dominance of the Big Four firms, is restricting the availability of expert witnesses. The now-defunct Joint Disciplinary Scheme (JDS) says it had faced repeated problems finding suitably qualified, independent experts, who did not have any conflicts of interest, because audit experience in some fields was confined to the four firms.