It certainly implies it so yes it was a big call that I shouldn't have made! I could try & substantiate that statement with the fact William Buck rated 10th & previously 12th in the top 100 AU firms climbing 2 places in the last 12 months with a bullet (big move so they are picking up higher % market share year on year).....whereas BDO ranked 6 has been stagnant in the same place for years but in essence a much bigger firm....but does that make them better? Of course I'm just making a wild statement or big call as you so put it..........you know, something similar to "not being a good look" moving from one good auditor to another!