Canada fee and staff tables
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Canada Fee 2023 | |||||||||||
Rank | Name | Fee income (CADm) | Last year's fee income (CADm) | Growth rate (%) | Fee split (%) | Year-end | |||||
Audit & Assurance | Accounting services | Tax services | Advisory | Other | |||||||
Networks | |||||||||||
1 | Deloitte* | 3,478.6 | 2,778.0 | 25% | n.d | n.d | n.d | n.d | n.d | May-22 | |
2 | KPMG* | 2,385.0 | 1,996.0 | 19% | n.d | n.d | n.d | n.d | n.d | Sep-22 | |
3 | PWC* (e) | 2,043.8 | 1,858.0 | 10% | n.d | n.d | n.d | n.d | n.d | Jun-22 | |
4 | EY* (1) | 1,950.0 | 1,465.0 | 33% | 24 | - | - | - | 76 | Jun-22 | |
5 | Grant Thornton* | 965.6 | 883.7 | 9% | 54 | - | 22 | 24 | - | Sep-22 | |
6 | BDO* | 866.4 | 792.8 | 9% | n.d | n.d | n.d | n.d | n.d | Dec-22 | |
7 | Baker Tilly International * (2) | 238.3 | 202.3 | 18% | 30 | 30 | 27 | 11 | 2 | Dec-22 | |
8 | Crowe* (3) | 160.7 | 139.0 | 16% | 52 | 4 | 34 | 5 | 5 | Dec-22 | |
9 | RSM* (3) | 144.0 | 122.1 | 18% | 34 | - | 34 | 31 | 1 | Apr-22 | |
10 | Nexia International* | 87.0 | 87.7 | -1% | 47 | - | 41 | 11 | 1 | Jun-22 | |
11 | HLB* | 46.5 | 45.6 | 2% | 23 | 35 | 27 | 15 | - | Dec-22 | |
12 | Russell Bedford International* | 43.1 | 39.6 | 9% | 8 | 77 | 12 | 2 | 1 | Dec-22 | |
13 | Mazars* (2) | 23.5 | 20.0 | 17% | 44 | 17 | 22 | 17 | - | Aug-22 | |
14 | MGI Worldwide* | 16.2 | 15.4 | 5% | 24 | 40 | 20 | 7 | 9 | Dec-22 | |
15 | TGS* | 12.1 | 10.6 | 15% | 20 | 25 | 20 | 28 | 7 | Sep-22 | |
16 | UHY International* | 11.0 | 10.0 | 10% | 16 | 30 | 29 | 25 | - | Dec-22 | |
17 | PKF International* (4) | 4.1 | 3.2 | 27% | 74 | 9 | 10 | 7 | - | Jun-22 | |
18 | Kreston Global* | 3.8 | 3.7 | 1% | 32 | 37 | 23 | 8 | - | Oct-22 | |
- | ECOVIS International* (5) | n.ap | 17.3 | n.ap | n.ap | n.ap | n.ap | n.ap | n.ap | n.ap | |
Total fee income / growth | 12,479.7 | 10,490.2 | 19% | ||||||||
Associations | |||||||||||
1 | Praxity* (2) | 1,474.5 | 1,284.1 | 15% | 23 | 25 | 23 | 19 | 10 | n.ap | |
2 | Moore North America* (2) (6) | 171.8 | 134.7 | 28% | 38 | 30 | 25 | 5 | 2 | Dec-22 | |
3 | RSM Canada Alliance* (7) | 133.0 | 108.9 | 22% | 48 | - | 28 | 24 | - | Apr-22 | |
4 | BKR International* (8) | 98.7 | 74.0 | 33% | 39 | 25 | 20 | 9 | 7 | Jun-22 | |
5 | PrimeGlobal* | 98.1 | 84.2 | 16% | 28 | 35 | 24 | 11 | 2 | May-22 | |
6 | Allinial Global* (3) (9) | 89.7 | 67.3 | 33% | 37 | 21 | 29 | 8 | 5 | Dec-22 | |
7 | LEA Global/Leading Edge Alliance* | 45.2 | 40.6 | 11% | 50 | 7 | 19 | 4 | 20 | Dec-22 | |
8 | AGN International* (e) | 41.7 | 36.6 | 14% | n.d | n.d | n.d | n.d | n.d | n.d | |
9 | Abacus Worldwide* | 27.4 | 26.0 | 5% | 24 | 42 | 22 | 7 | 5 | Dec-22 | |
10 | Integra International* | 14.7 | 14.9 | -1% | 10 | 50 | 25 | 10 | 5 | Dec-22 | |
11 | GMN International* | 8.3 | 7.1 | 17% | 24 | 50 | 22 | 4 | - | Sep-22 | |
12 | Antea* | 7.0 | 6.3 | 11% | 37 | 7 | 22 | 34 | - | Dec-22 | |
13 | BOKS International* | 5.4 | 5.0 | 7% | 25 | 30 | 30 | 15 | - | Dec-22 | |
14 | Morison Global* | 2.8 | 2.8 | 2% | 14 | 48 | 29 | 9 | - | Oct-22 | |
- | Inpact* | n.d | 10.4 | n.d | n.d | n.d | n.d | n.d | n.d | n.d | |
Total fee income / growth | 2,218.4 | 1,902.9 | 17% | ||||||||
Notes: (e) = International Accounting Bulletin estimate, n.d = not disclosed, n.c = not collected, n.ap = not applicable, n.av = not available. (1) Restated fee income figures for last year as they were IAB estimate; they are actual now. (2) Increase in fee income attributed to merger/acquisition. (3) Increase in fee income attributed to organic growth. (4) Increase in fee income attributed to one member firm entering into a joint business venture. (5) Lost its member firm in Canada. (6) Moore North America is an association of firms in the US and Canada, and a member of Moore Global. (7) Added new member firm(s). (8) Gained new clients. (9) Restated fee income figures for last year as they were reported in US$ and not in CAD; they are now in CAD. *Disclaimer = Only data from the named member firm or the exclusive member firms within a network/association is included. Data relating to correspondent and non-exclusive member firms is not included. Where data for accounting services are not disclosed, they are included in audit and assurance. Source: International Accounting Bulletin |
Canada Fee 2023 | |||||||||||
Rank | Name | Fee income (CADm) | Last year's fee income (CADm) | Growth rate (%) | Fee split (%) | Year-end | |||||
Audit & Assurance | Accounting services | Tax services | Advisory | Other | |||||||
Networks | |||||||||||
1 | Deloitte* | 3,478.6 | 2,778.0 | 25% | n.d | n.d | n.d | n.d | n.d | May-22 | |
2 | KPMG* | 2,385.0 | 1,996.0 | 19% | n.d | n.d | n.d | n.d | n.d | Sep-22 | |
3 | PWC* (e) | 2,043.8 | 1,858.0 | 10% | n.d | n.d | n.d | n.d | n.d | Jun-22 | |
4 | EY* (1) | 1,950.0 | 1,465.0 | 33% | 24 | - | - | - | 76 | Jun-22 | |
5 | Grant Thornton* | 965.6 | 883.7 | 9% | 54 | - | 22 | 24 | - | Sep-22 | |
6 | BDO* | 866.4 | 792.8 | 9% | n.d | n.d | n.d | n.d | n.d | Dec-22 | |
7 | Baker Tilly International * (2) | 238.3 | 202.3 | 18% | 30 | 30 | 27 | 11 | 2 | Dec-22 | |
8 | Crowe* (3) | 160.7 | 139.0 | 16% | 52 | 4 | 34 | 5 | 5 | Dec-22 | |
9 | RSM* (3) | 144.0 | 122.1 | 18% | 34 | - | 34 | 31 | 1 | Apr-22 | |
10 | Nexia International* | 87.0 | 87.7 | -1% | 47 | - | 41 | 11 | 1 | Jun-22 | |
11 | HLB* | 46.5 | 45.6 | 2% | 23 | 35 | 27 | 15 | - | Dec-22 | |
12 | Russell Bedford International* | 43.1 | 39.6 | 9% | 8 | 77 | 12 | 2 | 1 | Dec-22 | |
13 | Mazars* (2) | 23.5 | 20.0 | 17% | 44 | 17 | 22 | 17 | - | Aug-22 | |
14 | MGI Worldwide* | 16.2 | 15.4 | 5% | 24 | 40 | 20 | 7 | 9 | Dec-22 | |
15 | TGS* | 12.1 | 10.6 | 15% | 20 | 25 | 20 | 28 | 7 | Sep-22 | |
16 | UHY International* | 11.0 | 10.0 | 10% | 16 | 30 | 29 | 25 | - | Dec-22 | |
17 | PKF International* (4) | 4.1 | 3.2 | 27% | 74 | 9 | 10 | 7 | - | Jun-22 | |
18 | Kreston Global* | 3.8 | 3.7 | 1% | 32 | 37 | 23 | 8 | - | Oct-22 | |
- | ECOVIS International* (5) | n.ap | 17.3 | n.ap | n.ap | n.ap | n.ap | n.ap | n.ap | n.ap | |
Total fee income / growth | 12,479.7 | 10,490.2 | 19% | ||||||||
Associations | |||||||||||
1 | Praxity* (2) | 1,474.5 | 1,284.1 | 15% | 23 | 25 | 23 | 19 | 10 | n.ap | |
2 | Moore North America* (2) (6) | 171.8 | 134.7 | 28% | 38 | 30 | 25 | 5 | 2 | Dec-22 | |
3 | RSM Canada Alliance* (7) | 133.0 | 108.9 | 22% | 48 | - | 28 | 24 | - | Apr-22 | |
4 | BKR International* (8) | 98.7 | 74.0 | 33% | 39 | 25 | 20 | 9 | 7 | Jun-22 | |
5 | PrimeGlobal* | 98.1 | 84.2 | 16% | 28 | 35 | 24 | 11 | 2 | May-22 | |
6 | Allinial Global* (3) (9) | 89.7 | 67.3 | 33% | 37 | 21 | 29 | 8 | 5 | Dec-22 | |
7 | LEA Global/Leading Edge Alliance* | 45.2 | 40.6 | 11% | 50 | 7 | 19 | 4 | 20 | Dec-22 | |
8 | AGN International* (e) | 41.7 | 36.6 | 14% | n.d | n.d | n.d | n.d | n.d | n.d | |
9 | Abacus Worldwide* | 27.4 | 26.0 | 5% | 24 | 42 | 22 | 7 | 5 | Dec-22 | |
10 | Integra International* | 14.7 | 14.9 | -1% | 10 | 50 | 25 | 10 | 5 | Dec-22 | |
11 | GMN International* | 8.3 | 7.1 | 17% | 24 | 50 | 22 | 4 | - | Sep-22 | |
12 | Antea* | 7.0 | 6.3 | 11% | 37 | 7 | 22 | 34 | - | Dec-22 | |
13 | BOKS International* | 5.4 | 5.0 | 7% | 25 | 30 | 30 | 15 | - | Dec-22 | |
14 | Morison Global* | 2.8 | 2.8 | 2% | 14 | 48 | 29 | 9 | - | Oct-22 | |
- | Inpact* | n.d | 10.4 | n.d | n.d | n.d | n.d | n.d | n.d | n.d | |
Total fee income / growth | 2,218.4 | 1,902.9 | 17% | ||||||||
Notes: (e) = International Accounting Bulletin estimate, n.d = not disclosed, n.c = not collected, n.ap = not applicable, n.av = not available. (1) Restated fee income figures for last year as they were IAB estimate; they are actual now. (2) Increase in fee income attributed to merger/acquisition. (3) Increase in fee income it attributed to organic growth. (4) Increase in fee income attributed to one member firm entering into a joint business venture. (5) Lost its member firm in Canada. (6) Moore North America is an association of firms in the US and Canada, and a member of Moore Global. (7) Added new member firm(s). (8) Gained new clients. (9) Restated fee income figures for last year as they were reported in US$ and not in CAD; they are now in CAD. *Disclaimer = Only data from the named member firm or the exclusive member firms within a network/association is included. Data relating to correspondent and non-exclusive member firms is not included. Where data for accounting services are not disclosed, they are included in audit and assurance. Source: International Accounting Bulletin |
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Canada Staff 2023 | ||||||||||||||||
Rank | Name | Total staff 2022 | Total staff 2021 | Growth rate (%) | Female Staff | Female Partners | Partners | Professional staff | Administrative staff | Offices | ||||||
2022 | 2021 | 2022 | 2021 | 2022 | 2021 | 2022 | 2021 | |||||||||
Networks | ||||||||||||||||
1 | Deloitte* | 14,217 | 12,021 | 18% | n.d | n.d | 1,006 | 936 | 13,211 | n.d | - | - | 23 | n.d | ||
2 | KPMG* | 10,000 | 6,800 | 47% | n.d | n.d | 890 | 807 | n.d | n.d | n.d | n.d | 45 | 40 | ||
3 | PwC* (e) | 8,509 | 7,736 | 10% | n.d | n.d | n.d | n.d | n.d | n.d | n.d | n.d | n.d | n.d | ||
4 | EY* (e) | 6,252 | 5,683 | 10% | n.d | n.d | n.d | n.d | n.d | n.d | n.d | n.d | n.d | n.d | ||
5 | Grant Thornton* | 5,602 | 5,139 | 9% | 3,440 | 109 | 421 | 414 | 4,104 | 3,730 | 1,077 | 995 | 216 | 214 | ||
6 | BDO* | 5,199 | 4,720 | 10% | n.d | n.d | n.d | n.d | n.d | n.d | n.d | n.d | 116 | 116 | ||
7 | Baker Tilly International* | 1,484 | 1,320 | 12% | 898 | 55 | 196 | 192 | 980 | 827 | 308 | 301 | 60 | 52 | ||
8 | Crowe* | 942 | 821 | 15% | 501 | 28 | 104 | 101 | 721 | 618 | 117 | 102 | 12 | 12 | ||
9 | RSM* | 777 | 679 | 14% | n.d | n.d | 78 | 81 | 561 | 478 | 138 | 120 | 6 | 4 | ||
10 | Nexia International* | 381 | 376 | 1% | 96 | 8 | 50 | 50 | 270 | 259 | 61 | 67 | 9 | 10 | ||
11 | Russell Bedford International* | 344 | 339 | 1% | 229 | 42 | 90 | 79 | 206 | 213 | 48 | 47 | 11 | 11 | ||
12 | HLB* | 216 | 225 | -4% | 100 | 9 | 44 | 46 | 138 | 141 | 34 | 38 | 7 | 10 | ||
13 | Mazars* | 136 | 112 | 21% | n.d | n.d | 8 | 9 | 114 | 90 | 14 | 13 | 5 | 3 | ||
14 | TGS* | 80 | 66 | 21% | 40 | 0 | 7 | 6 | 58 | 50 | 15 | 10 | 1 | 1 | ||
15 | MGI Worldwide* | 67 | 64 | 5% | n.d | 5 | 18 | 18 | 29 | 28 | 20 | 18 | 3 | 3 | ||
16 | UHY International* | 63 | 59 | 7% | 35 | 2 | 11 | 10 | 44 | 41 | 8 | 8 | 3 | 3 | ||
17 | Kreston Global* | 45 | 45 | 0% | 14 | 1 | 6 | 6 | 38 | 38 | 1 | 1 | 2 | 2 | ||
18 | PKF International* | 27 | 14 | 93% | n.d | n.d | 5 | 2 | 21 | 11 | 1 | 1 | 5 | 3 | ||
- | ECOVIS International* | n.ap | 109 | n.ap | n.ap | n.ap | n.ap | 11 | n.ap | 82 | n.ap | 16 | n.ap | 1 | ||
Total staff / growth | 54,341 | 46,328 | 18% | 5,353 | 259 | 2,934 | 2,768 | 20,495 | 6,606 | 1,842 | 1,737 | 524 | 485 | |||
Associations | ||||||||||||||||
1 | Praxity* | 7,808 | 6,882 | 13% | n.d | n.d | 1,065 | 977 | 5,273 | 4,580 | 1,470 | 1,325 | 108 | 102 | ||
2 | Moore North America* | 943 | 772 | 22% | 532 | 21 | 114 | 97 | 657 | 546 | 172 | 129 | 11 | 11 | ||
3 | RSM Canada Alliance* | 720 | 665 | 8% | n.d | n.d | 97 | 90 | 509 | 377 | 114 | 198 | 25 | 24 | ||
4 | BKR International* | 626 | 576 | 9% | n.d | n.d | 65 | 58 | 457 | 423 | 104 | 95 | 20 | 20 | ||
5 | PrimeGlobal* | 532 | 505 | 5% | n.d | n.d | 62 | 64 | 364 | 364 | 106 | 77 | 7 | 7 | ||
6 | Allinial Global* | 394 | 328 | 20% | n.d | n.d | 56 | 40 | 334 | 238 | 37 | 50 | 12 | 8 | ||
7 | AGN International* (e) | 288 | 264 | 9% | 24 | n.d | n.d | n.d | n.d | n.d | n.d | n.d | n.d | n.d | ||
8 | LEA Global/Leading Edge Alliance* | 223 | 223 | 0% | n.d | n.d | 44 | 44 | 130 | 130 | 49 | 49 | 3 | 3 | ||
9 | Abacus Worldwide* (1) | 121 | 99 | 22% | 4 | 4 | 20 | 18 | 66 | 64 | 35 | 17 | 3 | 3 | ||
10 | Integra International* | 88 | 89 | -1% | n.d | n.d | 11 | 11 | 60 | 60 | 17 | 18 | 3 | 3 | ||
11 | GMN International* | 54 | 43 | 26% | 25 | 1 | 8 | 8 | 41 | 28 | 5 | 7 | 2 | 2 | ||
12 | BOKS International* | 28 | 26 | 8% | 12 | 2 | 5 | 4 | 20 | 19 | 3 | 3 | 1 | 1 | ||
13 | Morison Global* | 25 | 26 | -4% | 11 | 1 | 9 | 9 | 13 | 15 | 3 | 2 | 2 | 2 | ||
14 | Antea* | 9 | 8 | 13% | n.d | n.d | 2 | 2 | 6 | 5 | 1 | 1 | 1 | 1 | ||
- | Inpact* | n.d | 56 | n.d | n.d | n.d | n.d | 9 | n.d | 34 | n.d | 13 | n.d | 2 | ||
Total staff / growth | 11,859 | 10,562 | 13% | 608 | 29 | 1,558 | 1,431 | 7,930 | 6,883 | 2,116 | 1,984 | 198 | 189 | |||
Notes: (e) = IAB estimate, n.d = not disclosed, n.c.= not collected, n.ap= not applicable, n.av= not available. (1) Added new service line. *Disclaimer = Only data from the named member firm or the exclusive member firms within a network/association is included. Data relating to correspondent and non-exclusive member firms is not included. Source: International Accounting Bulletin. |
Canada Staff 2023 | ||||||||||||||||
Rank | Name | Total staff 2022 | Total staff 2021 | Growth rate (%) | Female Staff | Female Partners | Partners | Professional staff | Administrative staff | Offices | ||||||
2022 | 2021 | 2022 | 2021 | 2022 | 2021 | 2022 | 2021 | |||||||||
Networks | ||||||||||||||||
1 | Deloitte* | 14,217 | 12,021 | 18% | n.d | n.d | 1,006 | 936 | 13,211 | n.d | - | - | 23 | n.d | ||
2 | KPMG* | 10,000 | 6,800 | 47% | n.d | n.d | 890 | 807 | n.d | n.d | n.d | n.d | 45 | 40 | ||
3 | PwC* (e) | 8,509 | 7,736 | 10% | n.d | n.d | n.d | n.d | n.d | n.d | n.d | n.d | n.d | n.d | ||
4 | EY* (e) | 6,252 | 5,683 | 10% | n.d | n.d | n.d | n.d | n.d | n.d | n.d | n.d | n.d | n.d | ||
5 | Grant Thornton* | 5,602 | 5,139 | 9% | 3,440 | 109 | 421 | 414 | 4,104 | 3,730 | 1,077 | 995 | 216 | 214 | ||
6 | BDO* | 5,199 | 4,720 | 10% | n.d | n.d | n.d | n.d | n.d | n.d | n.d | n.d | 116 | 116 | ||
7 | Baker Tilly International* | 1,484 | 1,320 | 12% | 898 | 55 | 196 | 192 | 980 | 827 | 308 | 301 | 60 | 52 | ||
8 | Crowe* | 942 | 821 | 15% | 501 | 28 | 104 | 101 | 721 | 618 | 117 | 102 | 12 | 12 | ||
9 | RSM* | 777 | 679 | 14% | n.d | n.d | 78 | 81 | 561 | 478 | 138 | 120 | 6 | 4 | ||
10 | Nexia International* | 381 | 376 | 1% | 96 | 8 | 50 | 50 | 270 | 259 | 61 | 67 | 9 | 10 | ||
11 | Russell Bedford International* | 344 | 339 | 1% | 229 | 42 | 90 | 79 | 206 | 213 | 48 | 47 | 11 | 11 | ||
12 | HLB* | 216 | 225 | -4% | 100 | 9 | 44 | 46 | 138 | 141 | 34 | 38 | 7 | 10 | ||
13 | Mazars* | 136 | 112 | 21% | n.d | n.d | 8 | 9 | 114 | 90 | 14 | 13 | 5 | 3 | ||
14 | TGS* | 80 | 66 | 21% | 40 | 0 | 7 | 6 | 58 | 50 | 15 | 10 | 1 | 1 | ||
15 | MGI Worldwide* | 67 | 64 | 5% | n.d | 5 | 18 | 18 | 29 | 28 | 20 | 18 | 3 | 3 | ||
16 | UHY International* | 63 | 59 | 7% | 35 | 2 | 11 | 10 | 44 | 41 | 8 | 8 | 3 | 3 | ||
17 | Kreston Global* | 45 | 45 | 0% | 14 | 1 | 6 | 6 | 38 | 38 | 1 | 1 | 2 | 2 | ||
18 | PKF International* | 27 | 14 | 93% | n.d | n.d | 5 | 2 | 21 | 11 | 1 | 1 | 5 | 3 | ||
- | ECOVIS International* | n.ap | 109 | n.ap | n.ap | n.ap | n.ap | 11 | n.ap | 82 | n.ap | 16 | n.ap | 1 | ||
Total staff / growth | 54,341 | 46,328 | 18% | 5,353 | 259 | 2,934 | 2,768 | 20,495 | 6,606 | 1,842 | 1,737 | 524 | 485 | |||
Associations | ||||||||||||||||
1 | Praxity* | 7,808 | 6,882 | 13% | n.d | n.d | 1,065 | 977 | 5,273 | 4,580 | 1,470 | 1,325 | 108 | 102 | ||
2 | Moore North America* | 943 | 772 | 22% | 532 | 21 | 114 | 97 | 657 | 546 | 172 | 129 | 11 | 11 | ||
3 | RSM Canada Alliance* | 720 | 665 | 8% | n.d | n.d | 97 | 90 | 509 | 377 | 114 | 198 | 25 | 24 | ||
4 | BKR International* | 626 | 576 | 9% | n.d | n.d | 65 | 58 | 457 | 423 | 104 | 95 | 20 | 20 | ||
5 | PrimeGlobal* | 532 | 505 | 5% | n.d | n.d | 62 | 64 | 364 | 364 | 106 | 77 | 7 | 7 | ||
6 | Allinial Global* | 394 | 328 | 20% | n.d | n.d | 56 | 40 | 334 | 238 | 37 | 50 | 12 | 8 | ||
7 | AGN International* (e) | 288 | 264 | 9% | 24 | n.d | n.d | n.d | n.d | n.d | n.d | n.d | n.d | n.d | ||
8 | LEA Global/Leading Edge Alliance* | 223 | 223 | 0% | n.d | n.d | 44 | 44 | 130 | 130 | 49 | 49 | 3 | 3 | ||
9 | Abacus Worldwide* (1) | 121 | 99 | 22% | 4 | 4 | 20 | 18 | 66 | 64 | 35 | 17 | 3 | 3 | ||
10 | Integra International* | 88 | 89 | -1% | n.d | n.d | 11 | 11 | 60 | 60 | 17 | 18 | 3 | 3 | ||
11 | GMN International* | 54 | 43 | 26% | 25 | 1 | 8 | 8 | 41 | 28 | 5 | 7 | 2 | 2 | ||
12 | BOKS International* | 28 | 26 | 8% | 12 | 2 | 5 | 4 | 20 | 19 | 3 | 3 | 1 | 1 | ||
13 | Morison Global* | 25 | 26 | -4% | 11 | 1 | 9 | 9 | 13 | 15 | 3 | 2 | 2 | 2 | ||
14 | Antea* | 9 | 8 | 13% | n.d | n.d | 2 | 2 | 6 | 5 | 1 | 1 | 1 | 1 | ||
- | Inpact* | n.d | 56 | n.d | n.d | n.d | n.d | 9 | n.d | 34 | n.d | 13 | n.d | 2 | ||
Total staff / growth | 11,859 | 10,562 | 13% | 608 | 29 | 1,558 | 1,431 | 7,930 | 6,883 | 2,116 | 1,984 | 198 | 189 | |||
Notes: (e) = IAB estimate, n.d = not disclosed, n.c.= not collected, n.ap= not applicable, n.av= not available. (1) Added new service line. *Disclaimer = Only data from the named member firm or the exclusive member firms within a network/association is included. Data relating to correspondent and non-exclusive member firms is not included. Source: International Accounting Bulletin. |