PWC have clients all over the country. KPMG has offices in a number of provincial centres such as Albury, Cairns, Wollogong and Mooloolaba. This keeps fees down and gives clients easier access. Some large rural organisations see the cost-benefit of dealing with a Big4 company because of their cashflow and complexity require specialised skills.

Deloittes also points to the improvement in technology that has also facilitated servicing of clients from their 11 main centres.Clients stilllike to have face-to face meetings and some of Deloitte's teams still try to see their clients at least once per year face-to-face.

All firms point to the difficulty of attracting qualified staf to work in regional areas.

Froma n article in BRW OCt 6-12, 2005, pgs 68-69.