Top notch? I'll let someone else determine who is the better firm.. Deloitte & Touche LLP <a href="http://www.pcaob.org/Inspections/Public_Reports/2009/Deloitte_Touche.pdf" rel="nofollow" target="_blank">http://www.pcaob.org/Inspections/Public_Reports/2009/Deloitte_Touche.pdf</a> Robison, Hill & Co <a href="http://www.pcaob.org/Inspections/Public_Reports/2009/Robison_Hill.pdf" rel="nofollow" target="_blank">http://www.pcaob.org/Inspections/Public_Reports/2009/Robison_Hill.pdf</a>