In Newtown there are three small firms of qualified accountants and registered auditors who, between them, have most of the large businesses, farmers and landowners and other service providers as clients. They have heard a rumor that one of the 'Big 4' firms want to set up an office in the town with a view to taking over all their best clients and expanding into the adjacent area. As a defensive measure they decide to amalgamate their practices and set up as one firm under the name of Rocke & Rolls. This will mean merging their offices into one new building and rationalizing all their administrative staff and systems, but this can be done relatively painlessly. Angela Goodbody is one of the senior partners and has been asked to look at the quality standards in the new firm. Previously, as they had all been small firms, they hadn't bothered with formal systems and if they had an ethical dilemma, they had contacted their institute. Now they feel they have to introduce a new regime.

Discussion
- How should Angela convince her fellow partners this is a good idea and will not just be a costly waste of time?
- What procedures should Angela introduce:
• in the short term?
• over a longer period?