Table of Contents 

Executive Summary
Auditing the Auditors: Clients’ Reports Are In
Transforming Threats into Opportunities―Is Your Relationship at Risk?

Clients Test Use of New CPA Firms in the Face of Declining Satisfaction
Client Spending on Audits Remains Stagnant
Primary CPA Firms Compete with 3 Other CPA Firms Everyday—Up from 2 Competitors
Auditor Relationships at Higher Risk than 2 Years Ago
Client Satisfaction with Big 4 Firms Declines
Gaining Client Satisfaction: How to Earn Client Recommendations
Why Clients Recommend Their Big 4 Accounting Firm

Getting to Clientopia®: The 17 Activities Paving the Way to Ideal Client Relationships
Client-Driven, Client-Defined Activities
Scoring CPA Firms on the 17 Activities
The Big 4 Firm Clients Rank as Best in Client Service
Summary of Client Service Performance for the Big 4

Superior Financial Rewards Activities: The Best of the Big 4
Commitment to Help
Provides Value for the Dollar
Client Focus
Understands the Client's Business

Price of Admission Activities: Minimum Requirements
Audit Skills
Keeps Client Informed
Handles Problems
Deals with Unexpected Changes
Meets Scope and Budget

Bolster the Case for a Superior Relationship
Helps Advise on Business Issues
Unprompted Communication
Regional Reputation
Breadth of Services
Brings Together Resources

Calling Card Activities: Proven to Attract Clients
Anticipates the Client's Needs
International Capability

Most Outstanding Quality of Each of the Big 4

Direct Client Feedback on Each Firm's Achilles' Heel

How Each Big 4 Firm Drives Clients Crazy

Understanding Clients
Top Financial Executive Goals for 2013
Major Changes Being Made by Financial Leaders in:

  • Audit Firm Management
  • Staffing
  • Technology
  • Financial Management

Market Presence and Branding
Market Awareness
Market Differentiation
Positive Awareness
Negative Awareness
BTI Brand Favorability Index (BFI)
Direct Client Feedback: What Clients and the Market Are Saying About:

  • Deloitte
  • Ernst & Young
  • KPMG
  • PwC

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