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"There is bound to be a pro rata reduction in auditing costs. They see large firms benefiting from the economies of scale and able to do criminal work at a lower cost".

I am sorry but these statements are rubbish. There is no significant saving in audit costs for the MoJ in having fewer suppliers (audit is now & will be based on tests of small samples).

It is false to say that larger firms covering larger areas will be more cost effective than smaller local firms. Larger firms = more bureaucracy & more cost.

In any event costs & profits are matters for firms themselves to address - not the MoJ.