This article deals with a push within Scotland to break up accounting’s Big 4. This is an idea that has been brought up in the United States as well. The reasons mentioned in this article relate to perceptions that the Big 4 “oligopoly” helps contribute to poor audit quality which in turn results in more widespread accounting issues. I disagree that the Big 4 should be broken up as I do not agree that the Big 4’s large hold on the market contributes to poor audit quality. Do you feel the Big 4 has an unfair hold on the accounting market?