Various steps were taken to ensure the good working order of the website that we used to administer the survey. The website was tested before data collection by four public accountants and four directors of provincial institutes of CAs, who answered all questions online. Minor modifications were made to the website afterwards to enhance the visual display of the survey. We frequently tested the website by answering all questions, both before and during data collection, in a way that allowed the test data to be later identified and removed from the database. Also, throughout data collection the data- base was regularly checked for irregularities.