The language used in the debate (looking more like a row every day) over audit competition in the UK is already on the edge of turning purple.

Peter Wyman, PwC's lobbyist in chief, has trashed as 'brainless' the suggestion that Big Four firms should shed clients if they control too much of the audit market.

Wyman's pillory was aimed at comments from the Association of British Insurers, representative of some of the country's biggest investors. And, in theory, who do auditors work for? Company owners. And who are they? The investors. Oops.

While Wyman is entitled to his view (and who knows he may be right!) his comments indicate a decision to put diplomacy to one side - for the time being at least.

Today, it's been revealed that the Big Four should follow mainstream corporate governance, which means appointing independent directors, split powers between chief execs and a chairman, all the stuff listed companies are supposed to do.

We'll be trying to find out whether Peter Wyman and the Big Four's reaction to this suggestion is any more or less diplomatic.

Gavin Hinks, editor, Accountancy Age

(Damian Wild is on holiday)