Are any of the Group B accounting firms in position to challenge the Big 4?

As contributing editor Ed Zwirn reveals in his article “The Second Six: Ready to Step Up?”, the demise of Andersen and the advent of Sarbanes-Oxley have not been an unqualified blessing for those firms that remain. And in “Same Straw, Smaller Back,” Zwirn notes how new regulatory burdens that fall heavily on smaller companies (the usual Group B clients) may persuade many of them to go private.

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