They are both mid tier firms, they wouldn't save more than $3k...

They are both mid tier firms, they wouldn't save more than $3k or $4k annually.  Still savings, I agree.

What I find strange is that they still burn cash irrationally (the ceo partner is still employeed for example), so potential savings from a change of audit firms would seem immaterial.

What I can't understand is why they are changing auditors during the half year review, when most of the work would have been completed. Its certainly something to consider...