Respondents were specified that medium accounting firms include the following: BDO Dunwoody; BHD Canada;Collins Barrow/Mintz & Partners; Grant Thornton; HLB/Schwartz Levitsky Feldman; Mallette Maheu; Meyers Norris & Penny; Richer, Usher & Vineberg. These firms employ a professional staff that varies from 228 to 1,610 individuals (The Bottom Line, 2002).