Examples of industry expert definitions.

	Audit firm A	Audit firm B	Audit firm C	Audit firm D
2002	0% (Non-specialist)	0% (Non-specialist)	0% (Non-specialist)	0% (Non-specialist)
2003	20% (UNSEASONED)	70% (UNSEASONED)	5% (Non-specialist)	5% (Non-specialist)
2004	20% (SEASONED)	70% (SEASONED)	10% (UNSEASONED)	0% (Non-specialist)
2005	5% (Non-specialist)	70% (SEASONED)	15% (SEASONED)	0% (Non-specialist)
2006	5% (Non-specialist)	65% (SEASONED)	20% (SEASONED)	0% (Non-specialist)