3.2 After the collapse of Carillion, a British, multinational facilities management and construction services company, Rachel Reeves, MP for Leeds West and Chair of the Business, Energy and Industrial Strategy (BEIS) Committee, said: "The sorry saga of Carillion is further evidence that the Big Four accountancy firms are prioritising their own profits ahead of good governance at the companies they are supposed to be putting under the microscope." Discuss the extent to which you think the collapse of Carillion is evidence that the Big Four accountancy firms are prioritising their own profits ahead of good governance at the companies they are supposed to be putting under the microscope. (13 marks)