The second questionnaire asks the respondents: 1) how many people are employed in their organizations; 2)
which of the following external sources have been used for business planning, advice or service: bank, lawyer,
government agency, external accountants, trade or industry organization, and family and friends; 3) which of
following factors are the main obstacles to seeking external advice: cost of service, shortage of time, unaware of
service provider, and other; and 4) what is one piece of advice they wish to pass on to professional accountants.