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Large auditing firms are considering reassessing their ownership structures in light of growing capital needs and difficulties in recruiting enough qualified staff. Some are even contemplating taking a business line public or seeking private equity support. "Attracting talent is a real issue for anyone in this category," said Daniel Goelzer, former Acting Chairman of the Public Company Accounting Oversight Board, the audit regulator. "Different types of compensation models or equity models may become necessary to attract talent. The need for investment in technology is only going to increase, and that costs money."

The Global Networks of Accounting and Consulting Firms, Including Deloitte, Ernst & Young, PricewaterhouseCoopers, KPMG, Grant Thornton, and BDO, Have Explored Various Tactics to Address These Challenges. They Are Structured as Independent Entities in Every Country. Equity Partners Hold Shares or Units in the Firm, Generating Returns and Giving Them a Stake in the Business.

Some Companies are Working to Streamline Their Organizational Structure to Increase Efficiency and Reduce Costs. For example, Deloitte is reducing its five global business lines to four by restructuring its consulting, financial advisory, and risk advisory divisions into two new business areas, as communicated to partners on March 18. "Deloitte's modernization aims to promote growth and vibrant career paths for our people," said a spokesperson.

While EY Abandoned Plans Last Year to Split Its Consulting and Auditing Arms into Separate Companies, Two of the Bigger Players Outside the Big Four, Grant Thornton and BDO, Pursue New Models Closely Watched by Accounting and Consulting Pros. In March, Grant Thornton Announced That Its US Unit Has Agreed to Sell a Stake to the Private Equity Firm New Mountain Capital, Subject to Regulatory Approval – the Largest Accounting Firm to Conclude Such a Deal. Such Transactions Provide Firms Like Grant Thornton the Opportunity to Use Private Equity to Become a Stronger Competitor in Consulting and Auditing by Deploying Capital for Further Acquisitions and Investments in Technology and Personnel.

BDO's US Arm Established an Employee Stock Ownership Plan (ESOP) Last Year, Giving 10,000 Employees a Direct Stake in the Company. It Changed Its Legal Structure from a Partnership to a Professional Service Corporation, Reducing Its Taxes. Employees Received a Stake in the Company Through an Annual Allocation of Shares, Based on Their Salary and Years of Service. BDO Partners Gave Up Their Pensions and Sold About 42% of Their Shares to the Trust, Retaining the Remainder. Some Partners Accepted a Cut in Their Compensation.

Ernst & Young Abandoned Ambitious Plan Last Year to Split Its Consulting and Audit Arms into Separate Companies. The Plan Would Have Allowed EY to Raise Billions Through Borrowing and Selling a Stake in an IPO.

These Movements Could Also Signal Larger Changes by the Biggest Companies as Technology Investment Requirements and a Shortage of Skilled Workers Continue to Grow. "The industry is facing a significant structural change in the foreseeable future," said Jim Peterson, a lawyer and former lead in-house counsel at Arthur Andersen.