I work for one of the Big 4 and currently on an engagement with LOC. They seem to have 2 distinct capabilities: - Those work directly for LOC as consultants in the traditional consultancy model.- LOC acts as a resourcing/contractor agency of sorts where they bring in resources from outside to staff their engagements. Having worked with both direct and indirect LOC personnel, I haven't been all too impressed with the caliber of their staff. Lacked that polish and all round ability in my personal opinion. They also held alot of grievances and made them well known through general animosity towards our staff about being pushed too hard whilst working alongside us. They don't seem to have a strong work ethic culture. This programme is staffed by mixed contractor, big 4 and BAU personnel. I heard recently that LOC presence will be decreased over time as they're not proving to be value for money.