Some interesting dynamics come into play:
Customer: "Why have you staffed this engagement with your most rubbish people?"
KPMG: "Beggars can't be choosers. Stop whinging, you're not paying for any of this anyway."
Customer: "If you don't fix x, y and z we're not going to pay you."
KPMG: "Do I look bovvered? Guys, let's take the rest of the afternoon off. Meet you down the pub."
I wonder if they apply the VAT increase when they invoice for this.