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Statistics - Audit firms

Research guide

Published: 29 Oct 2014 Updated: 30 Sep 2024 Update History

Sources for statistics on audit firms in the UK including number of firms, fee income and stock market clients.

Number of registered firms

Key Facts and Trends in the Accountancy Profession
Latest edition of the Financial Reporting Council's annual survey of the profession, published in September 2024, which contains the total number of audit firms registered with the Recognised Supervisory Bodies (RSBs) to carry out statutory audit work. This includes a breakdown of the number of registered audit firms for each RSB split by the number of principals at each firm.

An archive of previous editions is available through the FRC website.

Register of Statutory Auditors: Statistics
The Statistics section of the Register of Statutory Auditors site indicates the number of records loaded (firms, offices and individuals) for each of the Recognised Supervisory Bodies.

Fee income

Key Facts and Trends in the Accountancy Profession
Latest edition of the Financial Reporting Council's (FRC) annual survey of the profession, published in September 2024, which includes a section on audit firms.

It covers audit firms with Public Interest Entity (PIE) clients who responded to the FRC's survey. Includes information on UK fee income and the split between audit fee income, fee income from non-audit work to audit clients and fee income from non-audit clients.

An archive of previous editions is available through the FRC website.

Audit Fees Survey 2022
International Federation of Accountants (IFAC) report investigating how much audit costs and how this compares to the fees companies pay for other professional services provided by statutory auditors. The report quantifies audit fees as a percentage of corporate revenue, using data across a range of companies trading on US, Canadian and European stock exchanges from 2013 to 2020.

Stock market clients

Key Facts and Trends in the Accountancy Profession
Latest edition of the Financial Reporting Council's (FRC) annual survey of the profession, published in September 2024, which includes a section on audit firms.

It covers audit firms with Public Interest Entity (PIE) clients who responded to the FRC's survey. Includes a table on the concentration of listed companies' audits, showing the number of listed clients (FTSE 100, FTSE 250, UK Equity Listed on Regulated Markets and AIM) for each firm.

An archive of previous editions is available through the FRC website.

Corporate Advisers Rankings Guide
Corporate Advisers Rankings Guide is published quarterly by Adviser Rankings Limited (ARL) and is available via subscription. It ranks auditors by client numbers and the total market capitalisation of their clients for the following FTSE indices and FTSE Sectors:

  • Total stock market clients
  • AIM clients
  • FTSE Small Cap/Fledgling clients
  • FTSE 350 clients
  • FTSE 250 clients
  • FTSE 100 clients
  • Aquis clients
  • Sector ranking - Basic materials clients
  • Sector ranking - Consumer Discretionary & Consumer Staples clients
  • Sector ranking - Energy clients
  • Sector ranking - Financials & Real Estate clients
  • Sector ranking - Health Care clients
  • Sector ranking - Industrials clients
  • Sector ranking - Technology clients

Each section includes a listing of clients by audit firm. A full A-Z of stock market clients by audit firm is also provided in the publication.

The Auditors client rankings section of the ARL site contains the tables for the Total number of stock market clients and Total market cap of stock market clients from the latest print edition. An A-Z of Quoted companies and their corporate advisers is also available through the website.

Information on publication orders and sample pages can be found on the Adviser Rankings website.

AIM Advisers Rankings Guide
AIM Advisers Rankings Guide is published quarterly by Adviser Rankings Limited (ARL) and is available via subscription. It ranks auditors of the AIM market by client numbers and the total market capitalisation of their clients. The tables and client lists in the publication cover the following FTSE indices and industry Sectors:

  • Total AIM clients
  • FTSE AIM 100 clients
  • FTSE AIM UK 50 clients
  • Sector ranking - Basic materials clients
  • Sector ranking - Consumer Discretionary & Consumer Staples clients
  • Sector ranking - Energy clients
  • Sector ranking - Financials & Real Estate clients
  • Sector ranking - Health Care clients
  • Sector ranking - Industrials clients
  • Sector ranking - Technology clients

Each section includes a listing of clients by audit firm.

Information on publication orders and sample pages can be found on the Adviser Rankings website.

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