Complicating matters, accountants said, is the scarcity of expertise within firms.
They can bring out and spread the expertise within a company.
"For us to protect investors, you need a wide range of expertise within our firm," said Stephen Aliss of KPMG.
GNM will continue the development of digital expertise within the company, and the training budget will be focused on this.
"A handful of companies will have the equipment and necessary expertise within their teams to do this".
They may also be over-ambitious, given the finite resources and expertise within the Fund for monitoring compliance.
He added the OBR would need extra resources and "a guaranteed access to the necessary data and analytical expertise within Whitehall".
Wellings, a population ecologist, says there is a pool of expertise within the 1994 group, with its strength in social science and humanities.
From the first year on, students remain focused on one discipline, which fosters both critical engagement and expertise within that mode of inquiry.
Our specialist consultants provide market advice and support by professional discipline across our network of UK offices as well as expertise within the sectors they cover.
The report said the department was "struggling to fill positions in critical business areas" and "many have argued that expertise within the FCO has suffered".
