OSK

Financial year end date:

31-05-2008

FEE INCOME

1.1 Please indicate your fee income for your practice in the Republic of Ireland for your most recent financial year:

5.9

€ [millions]

1.2 Please indicate your fee income for your practice for all-Ireland (including Northern Ireland) for your most recent financial year:

5.9

€ [millions]

1.3 Please give an indication (by p.c.) of the breakdown of this income:

1.4 Please give an indication (by %) of the breakdown of this income by sector:

1.5 Is your firm part of an international network?

Yes

What is the network's name?

CPA Associates International

1.6 How many locations do you have in Ireland?

2.1 In respect of the Republic of Ireland, please indicate the following partner and staff numbers as of now in each area:

2.2 Which of the above areas had the strongest revenue growth?

Audit / Accounting

2.4 How many partners are there in your firm?

2.5 How many male partners are there in your firm?

2.6 Please indicate the number of partners in the following age categories:

2.7 What is the average age that you would expect a partner to retire?

2.8 How many foreign workers do you currently employ as a percentage of your total workforce?

2.9 And which country(ies) do the majority of these foreign workers come from?

Poland

2.10 On average how many hours do your partners work in an average week?

37.5

2.11 As a rough percentage, how many of these hours are chargeable?

46-60%

2.12 Approximately how many people have you recruited in the current year so far, and how many do you expect to recruit next year? (June to June)

SALARIES
3.1 At your last general salary review, by how much have you increased non-partner basic pay rates? (estimate)	10	%
3.2 Over the next 12 months how much do you expect salary levels in the industry will change?	8	%
3.3 What percentage of non-partner remuneration do you expect to pay over the next 12 months in the form of bonuses?	5	%
3.4 What non-financial perks and benefits do you offer your employees? eg additional holidays/health insurance/gym memberships/games room etc	additional holidays/study leave/professional subs

PRACTICE MANAGEMENT
4.1 What do you perceive as being the biggest threat for your industry going forward?
Increased regulation and litigation
4.2 What do you perceive as being the biggest opportunity for your industry going forward?
Consolidation and specialism
4.3 Are staff shortages still a major problem in the industry?	No
4.4 Do you feel that the partnership model is outdated?	Yes
4.5 Do you feel that your company has to move towards a more corporate model in managing business?	Yes
Explain your decision:	facilitates practice succession and growth
4.6 Do you feel the credit crisis will effect your business going forward?	Yes
Explain your decision:	Auditing issue - Going concern Client\'s will require support More pressure on fees