Top ten firm Horwath Clark Whitehill is considering relocating two of its regional offices as part of a review of its national office structure.
It is understood the firm has been carrying out an evaluation of the organisation for the last six months and any decisions are likely to be announced later this year.
All 17 UK offices have been examined, with particular focus on the West Midlands region.
Offices thought to be under consideration include the successful Walsall and Kidderminster branches.
The ninth largest firm moved out of a Birmingham office several years ago due to the competition it faced from the Big Five. However, HCW has not yet ruled out a return despite the Walsall and Kidderminster offices thriving.
A spokeswoman for the firm said reviews were constantly in operation.
She added the firm was faced with the choice of continuing in the successful regional offices or moving into the heart of Birmingham where the competition was fierce.
More on HCW at www.accountancyage.com/Practice/602509.
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