Agree there not top tier but there in the top 100 chartered accounting firms in Australia so not exactly the fish and chip shop accounting practice in outskirts burbs that people imagine.
http://www.rothsay.com.au/about-us/partners/
They actually have a lot more bigger clients which are part of the sydney division.
But when afr or if afr is suggesting auditor is colluding. Its really not that simple as it requires many levels of checks in the auditor organisation to go astray also.
I.e accountant to manager then partner final sign off as a minimum.
