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You don't need to be incorporated and I have hired several contractors to provide specialty skills that I was able to obtain in house. Each of the B4 will have some sort of staff augmentation group for consultants - but generally you need to have a specific special skill that is in short supply. With the economy as it is, I don't expect to be hiring many general auditors. Each firm would rather use an internal resource, since we are already paying them. Consultants are the first to go when the economy is weak.