{"id":5534,"date":"2019-01-22T12:48:16","date_gmt":"2019-01-22T11:48:16","guid":{"rendered":"https:\/\/lawfirmchange.com\/whom-we-advise\/audit-firms\/next-10\/"},"modified":"2025-04-15T14:36:33","modified_gmt":"2025-04-15T12:36:33","slug":"next-10","status":"publish","type":"page","link":"https:\/\/lawfirmchange.com\/en\/whom-we-advise\/audit-firms\/next-10\/","title":{"rendered":"Next 10"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"5534\" class=\"elementor elementor-5534 elementor-3177\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8573a97 e-flex e-con-boxed e-con e-parent\" data-id=\"8573a97\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-13b29ef line-heading elementor-widget elementor-widget-heading\" data-id=\"13b29ef\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Challenges for Audit firms below the Big 4<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20bd0f6 elementor-widget elementor-widget-text-editor\" data-id=\"20bd0f6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Now that the upper end of the auditing market has been clearly established by the Big 4 with more than 80% of the market volume, the question is currently who among the following, approximately 10 companies in Germany, will be able to keep up. Even with the question of the ability to carry out 319a HGB audits, it is becoming increasingly difficult for these companies to keep up economically with their comprehensive audit approach. Added to this is the often insufficient capacity in related issues, be it pricing, VAT or transactions.<\/p><p>We expect that only about 6 of Next10 will survive this competition. The ability of the companies to act is therefore central to their success, and since most of them are organised more as partners, it is important to take all partners along with us in this change towards a more competitive society.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a823473 elementor-widget elementor-widget-ucaddon_uc_icon_accordion\" data-id=\"a823473\" data-element_type=\"widget\" data-widget_type=\"ucaddon_uc_icon_accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Icon Accordion -->\n<style>\/* widget: Icon Accordion *\/\n\n#uc_uc_icon_accordion_elementor_a823473 *{\n\tbox-sizing: border-box;\n}\n#uc_uc_icon_accordion_elementor_a823473 .uc_container .uc-heading\n{\n\tcursor:pointer;\n    display:flex;\n    align-items:center;\n    transition:0.3s;\n}\n#uc_uc_icon_accordion_elementor_a823473 .uc_container .uc-heading span.bbb\n{\n\tdisplay:block;\n\t\n}\n#uc_uc_icon_accordion_elementor_a823473 .uc_ac_box.uc-item-active span.uc_dactive\n{\n\tdisplay:none;\n}\n#uc_uc_icon_accordion_elementor_a823473 .uc_ac_box:not(.uc-item-active) span.uc_active\n{\n\tdisplay:none;\n}\n\n#uc_uc_icon_accordion_elementor_a823473 .ue_icon_holder,\n#uc_uc_icon_accordion_elementor_a823473 .ue_icon_spacing\n{\n  flex-grow:0;\n  flex-shrink:0; \n}\n#uc_uc_icon_accordion_elementor_a823473 .uc_content{\n\tdisplay: none;\n}\n#uc_uc_icon_accordion_elementor_a823473 .ue_icon\n{\n  display:flex;\n  justify-content:center;\n  align-items:center;\n  line-height:1em;\n  transition:0.3s;\n}\n\n#uc_uc_icon_accordion_elementor_a823473 .ue_icon svg\n{\n  height:1em;\n  width:1em;\n}\n\n#uc_uc_icon_accordion_elementor_a823473 .ue_expand_inside\n{\n  display:flex;\n  justify-content:center;\n  align-items:center;\n  line-height:1em;\n}\n\n#uc_uc_icon_accordion_elementor_a823473 .ue_expand_inside svg\n{\n  height:1em;\n  width:1em;\n}\n\n#uc_uc_icon_accordion_elementor_a823473 .ue_expand,\n#uc_uc_icon_accordion_elementor_a823473 .ue_expand_spacing\n{\n  flex-grow:0;\n  flex-shrink:0;\n}\n\n#uc_uc_icon_accordion_elementor_a823473 .ue_title\n{\n  flex-grow:1;\n}\n\n#uc_uc_icon_accordion_elementor_a823473 .uc_ac_box:last-child\n{\n  margin-bottom:0px;\n}\n\n#uc_uc_icon_accordion_elementor_a823473 .uc_ac_box\n{\n  overflow:hidden;\n}\n#uc_uc_icon_accordion_elementor_a823473_item1 .ue_icon\n{\n  background-color:;\n}\n\n#uc_uc_icon_accordion_elementor_a823473_item1 .uc-heading\n{\n  background-color:;\n}\n#uc_uc_icon_accordion_elementor_a823473_item2 .ue_icon\n{\n  background-color:;\n}\n\n#uc_uc_icon_accordion_elementor_a823473_item2 .uc-heading\n{\n  background-color:;\n}\n#uc_uc_icon_accordion_elementor_a823473_item3 .ue_icon\n{\n  background-color:;\n}\n\n#uc_uc_icon_accordion_elementor_a823473_item3 .uc-heading\n{\n  background-color:;\n}\n\n\n<\/style>\n\n<div class=\"uc_material_accordion \" id=\"uc_uc_icon_accordion_elementor_a823473\" data-name=\"\" data-closeothers=\"true\" >\n    \t<div class=\"uc_container\">\n            \n\n<div id=\"uc_uc_icon_accordion_elementor_a823473_item1\" class=\"uc_ac_box  elementor-repeater-item-1c6d115\">\n  <div class=\"uc-heading uc_trigger\">\n    \n        <div class=\"ue_icon_holder\">\n      <div class=\"ue_icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\"><path d=\"M64 64c0-17.7-14.3-32-32-32S0 46.3 0 64L0 400c0 44.2 35.8 80 80 80l400 0c17.7 0 32-14.3 32-32s-14.3-32-32-32L80 416c-8.8 0-16-7.2-16-16L64 64zm406.6 86.6c12.5-12.5 12.5-32.8 0-45.3s-32.8-12.5-45.3 0L320 210.7l-57.4-57.4c-12.5-12.5-32.8-12.5-45.3 0l-112 112c-12.5 12.5-12.5 32.8 0 45.3s32.8 12.5 45.3 0L240 221.3l57.4 57.4c12.5 12.5 32.8 12.5 45.3 0l128-128z\"><\/path><\/svg><\/div>\n    <\/div>\n    <div class=\"ue_icon_spacing\"><\/div>\n        \n    <div class=\"ue_title\">Objective<\/div>\n    \n    \n        <div class=\"ue_expand_spacing\"><\/div>\n    <div class=\"ue_expand\">\n      <div class=\"ue_expand_inside\">\n      <span class=\"uc_dactive bbb ue_accordion_icon\" ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\"><path d=\"M256 80c0-17.7-14.3-32-32-32s-32 14.3-32 32l0 144L48 224c-17.7 0-32 14.3-32 32s14.3 32 32 32l144 0 0 144c0 17.7 14.3 32 32 32s32-14.3 32-32l0-144 144 0c17.7 0 32-14.3 32-32s-14.3-32-32-32l-144 0 0-144z\"><\/path><\/svg><\/span>\n      <span class=\"uc_active bbb ue_accordion_icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\"><path d=\"M432 256c0 17.7-14.3 32-32 32L48 288c-17.7 0-32-14.3-32-32s14.3-32 32-32l352 0c17.7 0 32 14.3 32 32z\"><\/path><\/svg><\/span>\n      <\/div>\n    <\/div>\n        \n  <\/div>\n  <!-- end of heading -->\n  \n  \n  <div class=\"uc_content\" >\n          <div class=\"vc_tta-panel-heading\"><h4 class=\"vc_tta-panel-title vc_tta-controls-icon-position-right\"><a href=\"https:\/\/lawfirmchange.com\/en\/whom-we-advise\/audit-firms\/next-10\/#whom-we-advise-audit-firms-next10-01\" data-vc-accordion=\"\" data-vc-container=\".vc_tta-container\"><span class=\"vc_tta-title-text\">Objective<\/span><i class=\"vc_tta-controls-icon vc_tta-controls-icon-plus\"><\/i><\/a><\/h4><\/div><div class=\"vc_tta-panel-body\"><div class=\"wpb_text_column wpb_content_element\"><div class=\"wpb_wrapper\"><p>The partners must be able to translate the usually widespread knowledge into action. To this end, fundamental questions of participation, decision-making and implementation must be answered. This is because the purely\u00a0<a class=\"wpg-linkify wpg-tooltip tooltipstered\" href=\"https:\/\/lawfirmchange.com\/en\/glossar\/partner\/\">partner<\/a>-centred business model of these companies must be complemented by a governance model that can make forward-looking, and thus risky, decisions, as opposed to purely operational decisions.<\/p><\/div><\/div><\/div>\n     \n    \n     \n    \n  <\/div>\n<\/div>\n\n\n<div id=\"uc_uc_icon_accordion_elementor_a823473_item2\" class=\"uc_ac_box  elementor-repeater-item-495e3f7\">\n  <div class=\"uc-heading uc_trigger\">\n    \n        <div class=\"ue_icon_holder\">\n      <div class=\"ue_icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\"><path d=\"M192 104.8c0-9.2-5.8-17.3-13.2-22.8C167.2 73.3 160 61.3 160 48c0-26.5 28.7-48 64-48s64 21.5 64 48c0 13.3-7.2 25.3-18.8 34c-7.4 5.5-13.2 13.6-13.2 22.8c0 12.8 10.4 23.2 23.2 23.2l56.8 0c26.5 0 48 21.5 48 48l0 56.8c0 12.8 10.4 23.2 23.2 23.2c9.2 0 17.3-5.8 22.8-13.2c8.7-11.6 20.7-18.8 34-18.8c26.5 0 48 28.7 48 64s-21.5 64-48 64c-13.3 0-25.3-7.2-34-18.8c-5.5-7.4-13.6-13.2-22.8-13.2c-12.8 0-23.2 10.4-23.2 23.2L384 464c0 26.5-21.5 48-48 48l-56.8 0c-12.8 0-23.2-10.4-23.2-23.2c0-9.2 5.8-17.3 13.2-22.8c11.6-8.7 18.8-20.7 18.8-34c0-26.5-28.7-48-64-48s-64 21.5-64 48c0 13.3 7.2 25.3 18.8 34c7.4 5.5 13.2 13.6 13.2 22.8c0 12.8-10.4 23.2-23.2 23.2L48 512c-26.5 0-48-21.5-48-48L0 343.2C0 330.4 10.4 320 23.2 320c9.2 0 17.3 5.8 22.8 13.2C54.7 344.8 66.7 352 80 352c26.5 0 48-28.7 48-64s-21.5-64-48-64c-13.3 0-25.3 7.2-34 18.8C40.5 250.2 32.4 256 23.2 256C10.4 256 0 245.6 0 232.8L0 176c0-26.5 21.5-48 48-48l120.8 0c12.8 0 23.2-10.4 23.2-23.2z\"><\/path><\/svg><\/div>\n    <\/div>\n    <div class=\"ue_icon_spacing\"><\/div>\n        \n    <div class=\"ue_title\">Process<\/div>\n    \n    \n        <div class=\"ue_expand_spacing\"><\/div>\n    <div class=\"ue_expand\">\n      <div class=\"ue_expand_inside\">\n      <span class=\"uc_dactive bbb ue_accordion_icon\" ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\"><path d=\"M256 80c0-17.7-14.3-32-32-32s-32 14.3-32 32l0 144L48 224c-17.7 0-32 14.3-32 32s14.3 32 32 32l144 0 0 144c0 17.7 14.3 32 32 32s32-14.3 32-32l0-144 144 0c17.7 0 32-14.3 32-32s-14.3-32-32-32l-144 0 0-144z\"><\/path><\/svg><\/span>\n      <span class=\"uc_active bbb ue_accordion_icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\"><path d=\"M432 256c0 17.7-14.3 32-32 32L48 288c-17.7 0-32-14.3-32-32s14.3-32 32-32l352 0c17.7 0 32 14.3 32 32z\"><\/path><\/svg><\/span>\n      <\/div>\n    <\/div>\n        \n  <\/div>\n  <!-- end of heading -->\n  \n  \n  <div class=\"uc_content\" >\n          <p>As consultants we have the ability to change entire systems. That is why we are in a position to manage the change that is necessary with auditing companies organised as partners. Our systemic approach, coupled with strong project management, leads to a focus on the central questions of willingness to change, and through moderation we succeed in getting our partners to reach a consensus.<\/p>\n     \n    \n     \n    \n  <\/div>\n<\/div>\n\n\n<div id=\"uc_uc_icon_accordion_elementor_a823473_item3\" class=\"uc_ac_box  elementor-repeater-item-ad7627f\">\n  <div class=\"uc-heading uc_trigger\">\n    \n        <div class=\"ue_icon_holder\">\n      <div class=\"ue_icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 576 512\"><path d=\"M32 119.4C12.9 108.4 0 87.7 0 64C0 28.7 28.7 0 64 0c23.7 0 44.4 12.9 55.4 32l337.1 0C467.6 12.9 488.3 0 512 0c35.3 0 64 28.7 64 64c0 23.7-12.9 44.4-32 55.4l0 273.1c19.1 11.1 32 31.7 32 55.4c0 35.3-28.7 64-64 64c-23.7 0-44.4-12.9-55.4-32l-337.1 0c-11.1 19.1-31.7 32-55.4 32c-35.3 0-64-28.7-64-64c0-23.7 12.9-44.4 32-55.4l0-273.1zM456.6 96L119.4 96c-5.6 9.7-13.7 17.8-23.4 23.4l0 273.1c9.7 5.6 17.8 13.7 23.4 23.4l337.1 0c5.6-9.7 13.7-17.8 23.4-23.4l0-273.1c-9.7-5.6-17.8-13.7-23.4-23.4zM128 160c0-17.7 14.3-32 32-32l128 0c17.7 0 32 14.3 32 32l0 96c0 17.7-14.3 32-32 32l-128 0c-17.7 0-32-14.3-32-32l0-96zM256 320l32 0c35.3 0 64-28.7 64-64l0-32 64 0c17.7 0 32 14.3 32 32l0 96c0 17.7-14.3 32-32 32l-128 0c-17.7 0-32-14.3-32-32l0-32z\"><\/path><\/svg><\/div>\n    <\/div>\n    <div class=\"ue_icon_spacing\"><\/div>\n        \n    <div class=\"ue_title\">Benefit<\/div>\n    \n    \n        <div class=\"ue_expand_spacing\"><\/div>\n    <div class=\"ue_expand\">\n      <div class=\"ue_expand_inside\">\n      <span class=\"uc_dactive bbb ue_accordion_icon\" ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\"><path d=\"M256 80c0-17.7-14.3-32-32-32s-32 14.3-32 32l0 144L48 224c-17.7 0-32 14.3-32 32s14.3 32 32 32l144 0 0 144c0 17.7 14.3 32 32 32s32-14.3 32-32l0-144 144 0c17.7 0 32-14.3 32-32s-14.3-32-32-32l-144 0 0-144z\"><\/path><\/svg><\/span>\n      <span class=\"uc_active bbb ue_accordion_icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\"><path d=\"M432 256c0 17.7-14.3 32-32 32L48 288c-17.7 0-32-14.3-32-32s14.3-32 32-32l352 0c17.7 0 32 14.3 32 32z\"><\/path><\/svg><\/span>\n      <\/div>\n    <\/div>\n        \n  <\/div>\n  <!-- end of heading -->\n  \n  \n  <div class=\"uc_content\" >\n          <p><strong data-start=\"71\" data-end=\"104\">Would you like to learn more?<\/strong><br data-start=\"104\" data-end=\"107\" \/>If you would like to know more, feel free to ask us for references \u2013 we\u2019ll be happy to assist your company: +49 89 4521 57 0<\/p>\n     \n    \n     \n    \n  <\/div>\n<\/div>\n\n        <\/div>\n<\/div>\n<!-- end Icon Accordion -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-81c9c49 e-flex e-con-boxed e-con e-parent\" data-id=\"81c9c49\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6148c89 line-heading elementor-widget elementor-widget-heading\" data-id=\"6148c89\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Market shares of the WP companies on the auditing market<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8500d26 e-con-full e-flex e-con e-child\" data-id=\"8500d26\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9323f2e elementor-widget elementor-widget-ucaddon_uc_piechart\" data-id=\"9323f2e\" data-element_type=\"widget\" data-widget_type=\"ucaddon_uc_piechart.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Pie chart -->\n<style>\/* widget: Pie chart *\/\n\n#uc_uc_piechart_elementor_9323f2e{\n  position: relative;\n  display:flex;\n  flex-direction:row;\n}\n\n#uc_uc_piechart_elementor_9323f2e .ue_pie_chart{\n  position:relative;\n  max-width:100%;\n  width:100%;\n  height:500px;\n}\n@media (max-width: 1024px){\n  #uc_uc_piechart_elementor_9323f2e .ue_pie_chart{\n    width:700%;\n    height:;\n  }\n}\n@media (max-width: 767px){\n  #uc_uc_piechart_elementor_9323f2e .ue_pie_chart{\n    width:500%;\n    height:;\n  }\n}\n\n<\/style>\n\n<div id=\"uc_uc_piechart_elementor_9323f2e\" class=\"ue_pie_chart_wrapper\">\n  <div id=\"uc_uc_piechart_elementor_9323f2e_pie\" class=\"ue_pie_chart\"><\/div>\n<\/div>\n<!-- end Pie chart -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-635766e e-con-full e-flex e-con e-child\" data-id=\"635766e\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-fb801e1 e-con-full e-flex e-con e-child\" data-id=\"fb801e1\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-94e9e21 elementor-widget elementor-widget-heading\" data-id=\"94e9e21\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Market share of audit firms by segment<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-080db4c elementor-widget elementor-widget-text-editor\" data-id=\"080db4c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The Next10 law firms are in intense competition with the Big4, who not only get dangerous with rotation clients, but increasingly try to attract large mid-sized companies by offering better consulting services.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b2f43c0 e-flex e-con-boxed e-con e-parent\" data-id=\"b2f43c0\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d960b0f line-heading elementor-widget elementor-widget-heading\" data-id=\"d960b0f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Case studies<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f5dec8 elementor-widget elementor-widget-heading\" data-id=\"2f5dec8\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">We can name the following cases from the last 20 years of our law firm consulting, with many examples overlapping; at the core, it is always about culture change:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-605bcd2 e-con-full e-flex e-con e-child\" data-id=\"605bcd2\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a80f8fc no-margin elementor-widget elementor-widget-text-editor\" data-id=\"a80f8fc\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul class=\"ul1\"><li class=\"li1\">Support in the merger process of a leading Next 10 firm with its international network; facilitation of practice group meetings, voting and decision in the partnership on the process<\/li><li class=\"li1\">Practice group launch: an internationally active MDP firm would like to form a practice group to complement the existing service lines. For this purpose, this offering was defined, the competencies for this were aligned (competency management) and finally the corresponding position was mapped in the reporting.<\/li><li class=\"li1\">Clarification of the need for central versus regional leadership in a Next 10 law firm, which emerged from several mergers of regional firms, which has now become part of an international network and has made corresponding commitments for this.<span class=\"Apple-converted-space\">\u00a0<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Challenges for Audit firms below the Big 4 Now that the upper end of the auditing market has been clearly established by the Big 4 with more than 80% of the market volume, the question is currently who among the following, approximately 10 companies in Germany, will be able to keep up. Even with the [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":3164,"parent":5520,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-5534","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/lawfirmchange.com\/en\/wp-json\/wp\/v2\/pages\/5534","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lawfirmchange.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/lawfirmchange.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/lawfirmchange.com\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/lawfirmchange.com\/en\/wp-json\/wp\/v2\/comments?post=5534"}],"version-history":[{"count":9,"href":"https:\/\/lawfirmchange.com\/en\/wp-json\/wp\/v2\/pages\/5534\/revisions"}],"predecessor-version":[{"id":9473,"href":"https:\/\/lawfirmchange.com\/en\/wp-json\/wp\/v2\/pages\/5534\/revisions\/9473"}],"up":[{"embeddable":true,"href":"https:\/\/lawfirmchange.com\/en\/wp-json\/wp\/v2\/pages\/5520"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lawfirmchange.com\/en\/wp-json\/wp\/v2\/media\/3164"}],"wp:attachment":[{"href":"https:\/\/lawfirmchange.com\/en\/wp-json\/wp\/v2\/media?parent=5534"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}