well, IMHO, it would make more $$$ sense to hire a few CAs or CPAs to prepare the f\s and THEN hire the auditor to do the audit. Quite frankly, I don't understand the logic of hiring 2 very large auditing firms to do both the bookkeeping and the audit but then again, we don't have all the details. Perhaps one firm is auditing the CAN operations and another auditing the overseas operations and doing the consolidated f\s for the filings.