The Office for National Statistics (ONS) publication UK Business: Size, Activity and Location provides annual statistics on the total number of firms in different sectors including accountancy. A breakdown by region (North East, North West, Yorkshire and the Humber, East Midlands, West Midlands, East of England, London, South East, South West, England, Wales, Scotland, Northern Ireland) is also provided.

Recent statistics can be accessed via the UK business: activity, size and location dataset. Data from older releases is available via the National Archives web site. If comparing figures from different releases, please note that various changes have been made to the coverage of businesses over the years. See the publication's methodology for details.

These statistics record both VAT and PAYE based enterprises using the UK SIC code for accounting, book-keeping and auditing activities; tax consultancy. As such, they include all firms with this classification and not just the member firms of the CCAB bodies.

2017 onwards

The figures are published in Table 2 - Number of VAT and/or PAYE based enterprises by UK SIC 2007 class and region. You will need to scroll down to find UK SIC code 6920 for accounting, book-keeping and auditing activities; tax consultancy.

2014-2016

The figures for accountancy firms are published in dataset 'Enterprise/local units by 4 Digit SIC and UK Regions'. The table shows statistics for a number of sectors and you will need to scroll right to find the appropriate UK SIC code for accounting, book-keeping and auditing activities; tax consultancy (6920 in UK SIC 2007).

In 2015 the coverage of businesses was increased to include a population of solely PAYE-based businesses that were previously excluded, for more details see Improving the coverage of UK Business, Activity, Size and Location.

2008-2013

The figures for accountancy firms are published in Table B3.4: United Kingdom - Number of VAT and/or PAYE based enterprises in all industries by age of government office region. The table shows statistics for a number of sectors and you will need to scroll down to the appropriate UK SIC code for accounting, book-keeping and auditing activities; tax consultancy (7412 in UK SIC 2003 - as used in the 2008 publication, 6920 in UK SIC 2007 - as used from the 2009 publication onwards).

1998-2007

Older editions of this publication are also available but it should be noted that the 2008 publication was 'the first to include businesses based on PAYE employers that are not also registered for VAT, extending the scope from the previous VAT-based tables.' This means that the figures from earlier editions cannot be compared directly with the 2008 edition or any subsequent editions.

Accountancy Daily publishes a top 75 league table of UK accountancy firms which provides details of the number of UK offices for each firm. The league table is published annually in Accountancy Daily.

Prior to 2019, the league table was published in Accountancy magazine. The 2003 to 2018 editions can be accessed through the Accountancy Daily website at Top UK firms. Older surveys may be available from the ICAEW Library & Information Service which holds a complete run of Accountancy magazine.

The National Statistics publication Business Demography provides annual statistics on the number of enterprises that have been born, survived into a second year or closed down.

To view the figures select the edition and click on the link 'View all data used in this statistical bulletin.' The figures are published in the following tables:

• Table 1.2: Count of Births of New Enterprises (SIC 2007)
• Table 2.2: Count of Deaths of Enterprises (SIC 2007)
• Table 3.2: Count of Active Enterprises (SIC 2007)

The survival of enterprises established for the last five years is covered in tables 5.2a to 5.2e

The tables show statistics for a number of sectors and you will need to scroll down to the appropriate UK SIC code for accounting, book-keeping and auditing (6920 in SIC 2007)

This publication records the birth and death of both VAT and PAYE based enterprises using the UK SIC code for accounting, book-keeping and auditing activities; tax consultancy. As such, they include all firms within this classification - not just the member firms of the CCAB bodies.

Statistics from earlier editions of Business Demography can be accessed via the National Archives web site. If comparing figures from different releases, please note that methods of data collection have changed over the years. See the publication's methodology for details.

Historical statistics

Figures for 2004-2007 can be found in the tables under the UK SIC 2003 code of 7412 for accounting, book-keeping and auditing activities; tax consultancy. Care should be taken as the methodology of data collection varied prior to 2008. The data can be accessed using the reference tables option within older editions of the publication, such as Business Demography 2009. The tables which include the data for 2004-2007 are:

• Table 1.4: Count of Births of New Enterprises for 2004-2007 (SIC 2003)
• Table 2.4: Count of Deaths of Enterprises for 2004-2007 (SIC 2003)
• Table 3.4: Count of Active Enterprises for 2004-2007 (SIC2003)

Business Demography replaced the DTI/BERR/BIS annual publication of ‘VAT registrations and de-registrations’. The datasets available for VAT registrations cover the period from 1980 to 2007 and can be accessed through the UK Government webarchive of VAT registrations and de-registrations although figures for accountancy firms are not available in isolation.

Top firms

The Accountancy Daily Top 75 league table of UK accountancy firms provides details of the legal status of each firm (e.g. LLP, Partnership, PLC). The league table is published annually in Accountancy Daily.

Prior to 2019, the league table was published in Accountancy magazine. The 2003 to 2018 editions can be accessed through the Accountancy Daily website at Top UK firms. Older surveys may be available from the ICAEW Library & Information Service which holds a complete run of Accountancy magazine.

Mid-tier firms

Evolution of mid-tier accountancy firms
Research report, published by ICAEW in May 2024, on the trends and dynamics shaping mid-tier accountancy firms. Findings are based on survey responses from 42 mid-tier firms. Includes the percentage of firms set up as a LLP, partnership, limited company or private equity funded.