IAB RANKINGS – US

US fee and staff tables

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US Fee 2022
Rank NameFee income (USDm)Last Years fee income (USDm)Growth rate (%)Fee split (%)Year-end
Audit & AssuranceAccounting servicesTax servicesAdvisoryOther
Networks
1Deloitte*22,931.023,157.0-1%28-16524May-21
2PwC*17,912.017,953.00%29-2645-Jun-21
3EY*16,200.015,800.03%27-293311Jun-21
4KPMG* (e)10,978.310,763.02%n.dn.dn.dn.dn.dSep-21
5RSM* 2,784.82,623.16%30-35341Apr-21
6Nexia International*2,495.02,257.811%37143487Jun-21
7BDO*2,000.31,803.011%40-3525-Apr-21
8Grant Thornton*1,982.81,873.16%35-2639-Sep-21
9Baker Tilly International*1,629.31,725.9-6%33433282Dec-21
10HLB* (1)1,452.9946.254%33740191Dec-21
11Kreston Global*1,193.81,066.012%33-302413Oct-21
12Crowe*1,017.6940.08%30-2941-Dec-21
13PKF International* (1)384.0332.016%4524184Jun-21
14Mazars*230.8218.56%3283723-Aug-21
15UHY International* (2)221.5181.422%32-5612-Dec-21
16MGI Worldwide* (3)189.4229.8-18%25134697Dec-21
17Russell Bedford International* (4)105.191.715%2420497-Dec-21
18TGS*5.05.00%--100--Dec-20
19SMS Latinoamerica* (5)2.82.230%342532-Dec-21
Total revenue / growth83,716.481,968.72%






Associations
1Praxity*3,414.63,090.610%35334252n.ap
2Allinial Global* (1)2,780.32,266.723%331831144Dec-21
3PrimeGlobal* 1,900.01,746.09%281143117May-21
4Moore North America* (6)1,732.11,574.310%25545196Dec-21
5RSM US Alliance* (7)1,696.61,393.522%42-35203Apr-21
6LEA Global / Leading Edge Alliance* (8)1,568.41,421.910%334391113Dec-22
7DFK International*725.8687.26%30641167Dec-21
8AGN International* (8)560.0538.04%24115168Dec-21
9Morison Global* (9)453.7419.98%25105267Oct-21
10BKR International* (3)401.3509.3-21%29154583Jun-21
11Integra International* 361.8351.33%23154796Dec-21
12BOKS International* (10) (11)268.234.8671%132037291Dec-21
13Inpact* (12) (13)158.994.169%43-4836Dec-20
14Abacus Worldwide* 144.9126.015%281341144Dec-21
15IAPA*119.8116.73%8253352Dec-21
16INAA Group* (3)42.252.5-20%30124117-Dec-21
17GMN International*28.527.44%21105595Sep-21
18Antea*22.519.515%85-15--Dec-21
19EAI International* 10.510.14%730558-Dec-21
20UC&CS Global* (3)2.68.1-68%34-3432-Dec-21
Total revenue / growth16,392.914,487.913%





Notes: (e) International Accounting Bulletin estimate. n.d = not disclosed, n.c.= not collected, n.ap= not applicable, n.av= not available.
(1) Added new member firm(s). (2) Increase in fee income attributed to acquisition of large member firms in the USA. (3) Lost member firm(s). (4) Increase in fee income attributed to organic growht, M&A and gaining new firms. (5) Increase in fee income attributed to gaining new clients. (6) Moore North America is an association of firms in the US and Canada, and a member of Moore Global. (7) Increase in fee income attributed to organic growth within the existing alliance firms and the addition of new firms to the alliance. (8) Restated figures for last year as they were IAB's estimate; they are actual now. (9) Restated figures for last year as the figures provided previously were for the year ended December 2019. The restated figures for last year now reflect the year ended October 2020. (10) Restated figures for last year as they were for end of Dec 2019. The restated figures now are for end of Dec 2020. (11) Increase in fee income attributed to the addition of two large member firms joining the US in September and December 2021. (12) Fee income figures for a firm merger were not included in the North America regional ranking in the World Survey; they are included in the US ranking here. (13) Increase in fee income attributed to one member firm merger with a larger firm.
*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
US Fee 2022
Rank NameFee income (USDm)Last Years fee income (USDm)Growth rate (%)Fee split (%)Year-end
Audit & AssuranceAccounting servicesTax servicesAdvisoryOther
Networks
1Deloitte*22,931.023,157.0-1%28-16524May-21
2PwC*17,912.017,953.00%29-2645-Jun-21
3EY*16,200.015,800.03%27-293311Jun-21
4KPMG* (e)10,978.310,763.02%n.dn.dn.dn.dn.dSep-21
5RSM* 2,784.82,623.16%30-35341Apr-21
6Nexia International*2,495.02,257.811%37143487Jun-21
7BDO*2,000.31,803.011%40-3525-Apr-21
8Grant Thornton*1,982.81,873.16%35-2639-Sep-21
9Baker Tilly International*1,629.31,725.9-6%33433282Dec-21
10HLB* (1)1,452.9946.254%33740191Dec-21
11Kreston Global*1,193.81,066.012%33-302413Oct-21
12Crowe*1,017.6940.08%30-2941-Dec-21
13PKF International* (1)384.0332.016%4524184Jun-21
14Mazars*230.8218.56%3283723-Aug-21
15UHY International* (2)221.5181.422%32-5612-Dec-21
16MGI Worldwide* (3)189.4229.8-18%25134697Dec-21
17Russell Bedford International* (4)105.191.715%2420497-Dec-21
18TGS*5.05.00%--100--Dec-20
19SMS Latinoamerica* (5)2.82.230%342532-Dec-21
Total revenue / growth83,716.481,968.72%






Associations
1Praxity*3,414.63,090.610%35334252n.ap
2Allinial Global* (1)2,780.32,266.723%331831144Dec-21
3PrimeGlobal* 1,900.01,746.09%281143117May-21
4Moore North America* (6)1,732.11,574.310%25545196Dec-21
5RSM US Alliance* (7)1,696.61,393.522%42-35203Apr-21
6LEA Global / Leading Edge Alliance* (8)1,568.41,421.910%334391113Dec-22
7DFK International*725.8687.26%30641167Dec-21
8AGN International* (8)560.0538.04%24115168Dec-21
9Morison Global* (9)453.7419.98%25105267Oct-21
10BKR International* (3)401.3509.3-21%29154583Jun-21
11Integra International* 361.8351.33%23154796Dec-21
12BOKS International* (10) (11)268.234.8671%132037291Dec-21
13Inpact* (12) (13)158.994.169%43-4836Dec-20
14Abacus Worldwide* 144.9126.015%281341144Dec-21
15IAPA*119.8116.73%8253352Dec-21
16INAA Group* (3)42.252.5-20%30124117-Dec-21
17GMN International*28.527.44%21105595Sep-21
18Antea*22.519.515%85-15--Dec-21
19EAI International* 10.510.14%730558-Dec-21
20UC&CS Global* (3)2.68.1-68%34-3432-Dec-21
Total revenue / growth16,392.914,487.913%





Notes: (e) International Accounting Bulletin estimate. n.d = not disclosed, n.c.= not collected, n.ap= not applicable, n.av= not available.
(1) Added new member firm(s). (2) Increase in fee income attributed to acquisition of large member firms in the USA. (3) Lost member firm(s). (4) Increase in fee income attributed to organic growht, M&A and gaining new firms. (5) Increase in fee income attributed to gaining new clients. (6) Moore North America is an association of firms in the US and Canada, and a member of Moore Global. (7) Increase in fee income attributed to organic growth within the existing alliance firms and the addition of new firms to the alliance. (8) Restated figures for last year as they were IAB's estimate; they are actual now. (9) Restated figures for last year as the figures provided previously were for the year ended December 2019. The restated figures for last year now reflect the year ended October 2020. (10) Restated figures for last year as they were for end of Dec 2019. The restated figures now are for end of Dec 2020. (11) Increase in fee income attributed to the addition of two large member firms joining the US in September and December 2021. (12) Fee income figures for a firm merger were not included in the North America regional ranking in the World Survey; they are included in the US ranking here. (13) Increase in fee income attributed to one member firm merger with a larger firm.
*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
US Fee 2022
Rank NameFee income (USDm)Last Years fee income (USDm)Growth rate (%)Fee split (%)Year-end
Audit & AssuranceAccounting servicesTax servicesAdvisoryOther
Networks
1Deloitte*22,931.023,157.0-1%28-16524May-21
2PwC*17,912.017,953.00%29-2645-Jun-21
3EY*16,200.015,800.03%27-293311Jun-21
4KPMG* (e)10,978.310,763.02%n.dn.dn.dn.dn.dSep-21
5RSM* 2,784.82,623.16%30-35341Apr-21
6Nexia International*2,495.02,257.811%37143487Jun-21
7BDO*2,000.31,803.011%40-3525-Apr-21
8Grant Thornton*1,982.81,873.16%35-2639-Sep-21
9Baker Tilly International*1,629.31,725.9-6%33433282Dec-21
10HLB* (1)1,452.9946.254%33740191Dec-21
11Kreston Global*1,193.81,066.012%33-302413Oct-21
12Crowe*1,017.6940.08%30-2941-Dec-21
13PKF International* (1)384.0332.016%4524184Jun-21
14Mazars*230.8218.56%3283723-Aug-21
15UHY International* (2)221.5181.422%32-5612-Dec-21
16MGI Worldwide* (3)189.4229.8-18%25134697Dec-21
17Russell Bedford International* (4)105.191.715%2420497-Dec-21
18TGS*5.05.00%--100--Dec-20
19SMS Latinoamerica* (5)2.82.230%342532-Dec-21
Total revenue / growth83,716.481,968.72%






Associations
1Praxity*3,414.63,090.610%35334252n.ap
2Allinial Global* (1)2,780.32,266.723%331831144Dec-21
3PrimeGlobal* 1,900.01,746.09%281143117May-21
4Moore North America* (6)1,732.11,574.310%25545196Dec-21
5RSM US Alliance* (7)1,696.61,393.522%42-35203Apr-21
6LEA Global / Leading Edge Alliance* (8)1,568.41,421.910%334391113Dec-22
7DFK International*725.8687.26%30641167Dec-21
8AGN International* (8)560.0538.04%24115168Dec-21
9Morison Global* (9)453.7419.98%25105267Oct-21
10BKR International* (3)401.3509.3-21%29154583Jun-21
11Integra International* 361.8351.33%23154796Dec-21
12BOKS International* (10) (11)268.234.8671%132037291Dec-21
13Inpact* (12) (13)158.994.169%43-4836Dec-20
14Abacus Worldwide* 144.9126.015%281341144Dec-21
15IAPA*119.8116.73%8253352Dec-21
16INAA Group* (3)42.252.5-20%30124117-Dec-21
17GMN International*28.527.44%21105595Sep-21
18Antea*22.519.515%85-15--Dec-21
19EAI International* 10.510.14%730558-Dec-21
20UC&CS Global* (3)2.68.1-68%34-3432-Dec-21
Total revenue / growth16,392.914,487.913%





Notes: (e) International Accounting Bulletin estimate. n.d = not disclosed, n.c.= not collected, n.ap= not applicable, n.av= not available.
(1) Added new member firm(s). (2) Increase in fee income attributed to acquisition of large member firms in the USA. (3) Lost member firm(s). (4) Increase in fee income attributed to organic growht, M&A and gaining new firms. (5) Increase in fee income attributed to gaining new clients. (6) Moore North America is an association of firms in the US and Canada, and a member of Moore Global. (7) Increase in fee income attributed to organic growth within the existing alliance firms and the addition of new firms to the alliance. (8) Restated figures for last year as they were IAB's estimate; they are actual now. (9) Restated figures for last year as the figures provided previously were for the year ended December 2019. The restated figures for last year now reflect the year ended October 2020. (10) Restated figures for last year as they were for end of Dec 2019. The restated figures now are for end of Dec 2020. (11) Increase in fee income attributed to the addition of two large member firms joining the US in September and December 2021. (12) Fee income figures for a firm merger were not included in the North America regional ranking in the World Survey; they are included in the US ranking here. (13) Increase in fee income attributed to one member firm merger with a larger firm.
*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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US Staff 2022
RankNameTotal staff 2021Last year 2020Growth rate (%)Female StaffFemale PartnersPartnersProfessional staffAdministrative staffOffices
20212020202120202021202020212020
Networks
1Deloitte*121,693113,2577%n.dn.d5,6655,93298,36889,34217,66017,983126126
2PwC* (e)68,64463,5598%n.dn.dn.dn.dn.dn.dn.dn.dn.dn.d
3EY* (e)60,11355,6608%n.dn.dn.dn.dn.dn.dn.dn.dn.dn.d
4KPMG* 40,00038,0005%n.dn.d2,2002,200n.dn.dn.dn.d100100
5Nexia International*12,22010,92212%5,2113651,3911,2859,1808,0161,6491,621191186
6RSM*12,01311,5724%n.dn.d9629089,0118,8282,0401,8368387
7BDO* (1)9,6478,06320%4,0831667776707,4976,1681,3731,2258267
8Grant Thornton*8,9218,6533%3,9921606156016,9906,8001,3161,2525252
9HLB*7,3805,13144%3,2632127996005,2883,7711,2937609482
10Baker Tilly International*7,1277,891-10%3,6141797369184,9585,4451,4331,52882111
11Kreston Global* (2)5,3084,06331%n.dn.d8574754,2203,01023157810925
12Crowe*4,8304,27513%2,0511184423433,7243,2586646744445
13PKF International*1,8101,55017%n.dn.d3202891,2001,0272902344128
14UHY International*1,09696114%5711597967986942011712423
15MGI Worldwide*1,0071,383-27%n.d401641997201,184123n.c4046
16Mazars*9469262%n.dn.d89827116871461571110
17Russell Bedford International*48740720%24320866032526576821413
18TGS*1721-19%504412171-14
19SMS Latinoamerica*15150%112329113211
Total staff / growth363,274336,3098%23,0441,27715,20714,664153,011138,52328,49928,1031,0951,006

Associations
1Allinial Global*18,34216,39712%n.dn.d3,5973,20811,92610,6322,8152,557356273
2Praxity*13,70513,3872%n.dn.d1,4001,3899,7569,4772,5492,521136137
3PrimeGlobal*10,3349,19212%n.dn.d1,3918386,8826,7292,0801,625260226
4RSM US Alliance*9,8368,22520%n.dn.d1,2121,1126,5195,7632,1051,350312286
5Moore North America*7,1296,7805%3,6502801,0369914,8464,6461,2471,14395120
6LEA Global / Leading Edge Alliance* (3)6,4536,0117%n.d2399258494,4883,9491,0401,213104104
7DFK International*3,1432,8998%1,5201003823422,3322,1384294196864
8AGN International* (3)2,9282,7875%n.d1122542412,2282,122446424135135
9BKR International*2,3962,967-19%n.dn.d3103961,8162,2382703336170
10Morison Global* (4)2,2702,07210%1,262512562711,6841,4933303084043
11Integra International* 1,5771,44010%n.dn.d1691531,2911,1871171003029
12BOKS International* (5)938156501%415301191671811610124273
13Inpact*89255760%469301521135123382281064033
14Abacus Worldwide*8238003%56281071005015002152003125
15IAPA* 457467-2%n.dn.d4946991393092822321
16INNA Group*240359-33%n.dn.d3645159251456346
17GMN International*186191-3%101133932112127353288
18Antea*1051023%323121089884477
19EAI International*44425%2328827269867
20UC&CS Global*2353-57%20121218343728
Total staff / growth81,82174,8849%7,54888911,45610,17256,00351,99314,37712,7191,7451,605
Notes: (e) = IAB estimate, n.d = not disclosed, n.c.= not collected, n.ap= not applicable, n.av= not available.
(1) Increase in staff number attributed to organic growth. (2) One member firm provided partial staff numbers last year; they provided complete staff numbers this year. (3) Restated figures for last year as they were IAB's estimate; they are actual now. (4) Restated figures for last year as the figures provided previously were for the year ended December 2019. The restated figures for last year now reflect the year ended October 2020. (5) Restated figures for last year as they were for end of Dec 2019. The restated figures now are for end of Dec 2020.
*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
US Staff 2022
RankNameTotal staff 2021Last year 2020Growth rate (%)Female StaffFemale PartnersPartnersProfessional staffAdministrative staffOffices
20212020202120202021202020212020
Networks
1Deloitte*121,693113,2577%n.dn.d5,6655,93298,36889,34217,66017,983126126
2PwC* (e)68,64463,5598%n.dn.dn.dn.dn.dn.dn.dn.dn.dn.d
3EY* (e)60,11355,6608%n.dn.dn.dn.dn.dn.dn.dn.dn.dn.d
4KPMG* 40,00038,0005%n.dn.d2,2002,200n.dn.dn.dn.d100100
5Nexia International*12,22010,92212%5,2113651,3911,2859,1808,0161,6491,621191186
6RSM*12,01311,5724%n.dn.d9629089,0118,8282,0401,8368387
7BDO* (1)9,6478,06320%4,0831667776707,4976,1681,3731,2258267
8Grant Thornton*8,9218,6533%3,9921606156016,9906,8001,3161,2525252
9HLB*7,3805,13144%3,2632127996005,2883,7711,2937609482
10Baker Tilly International*7,1277,891-10%3,6141797369184,9585,4451,4331,52882111
11Kreston Global* (2)5,3084,06331%n.dn.d8574754,2203,01023157810925
12Crowe*4,8304,27513%2,0511184423433,7243,2586646744445
13PKF International*1,8101,55017%n.dn.d3202891,2001,0272902344128
14UHY International*1,09696114%5711597967986942011712423
15MGI Worldwide*1,0071,383-27%n.d401641997201,184123n.c4046
16Mazars*9469262%n.dn.d89827116871461571110
17Russell Bedford International*48740720%24320866032526576821413
18TGS*1721-19%504412171-14
19SMS Latinoamerica*15150%112329113211
Total staff / growth363,274336,3098%23,0441,27715,20714,664153,011138,52328,49928,1031,0951,006

Associations
1Allinial Global*18,34216,39712%n.dn.d3,5973,20811,92610,6322,8152,557356273
2Praxity*13,70513,3872%n.dn.d1,4001,3899,7569,4772,5492,521136137
3PrimeGlobal*10,3349,19212%n.dn.d1,3918386,8826,7292,0801,625260226
4RSM US Alliance*9,8368,22520%n.dn.d1,2121,1126,5195,7632,1051,350312286
5Moore North America*7,1296,7805%3,6502801,0369914,8464,6461,2471,14395120
6LEA Global / Leading Edge Alliance* (3)6,4536,0117%n.d2399258494,4883,9491,0401,213104104
7DFK International*3,1432,8998%1,5201003823422,3322,1384294196864
8AGN International* (3)2,9282,7875%n.d1122542412,2282,122446424135135
9BKR International*2,3962,967-19%n.dn.d3103961,8162,2382703336170
10Morison Global* (4)2,2702,07210%1,262512562711,6841,4933303084043
11Integra International* 1,5771,44010%n.dn.d1691531,2911,1871171003029
12BOKS International* (5)938156501%415301191671811610124273
13Inpact*89255760%469301521135123382281064033
14Abacus Worldwide*8238003%56281071005015002152003125
15IAPA* 457467-2%n.dn.d4946991393092822321
16INNA Group*240359-33%n.dn.d3645159251456346
17GMN International*186191-3%101133932112127353288
18Antea*1051023%323121089884477
19EAI International*44425%2328827269867
20UC&CS Global*2353-57%20121218343728
Total staff / growth81,82174,8849%7,54888911,45610,17256,00351,99314,37712,7191,7451,605
Notes: (e) = IAB estimate, n.d = not disclosed, n.c.= not collected, n.ap= not applicable, n.av= not available.
(1) Increase in staff number attributed to organic growth. (2) One member firm provided partial staff numbers last year; they provided complete staff numbers this year. (3) Restated figures for last year as they were IAB's estimate; they are actual now. (4) Restated figures for last year as the figures provided previously were for the year ended December 2019. The restated figures for last year now reflect the year ended October 2020. (5) Restated figures for last year as they were for end of Dec 2019. The restated figures now are for end of Dec 2020.
*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
US Staff 2022
RankNameTotal staff 2021Last year 2020Growth rate (%)Female StaffFemale PartnersPartnersProfessional staffAdministrative staffOffices
20212020202120202021202020212020
Networks
1Deloitte*121,693113,2577%n.dn.d5,6655,93298,36889,34217,66017,983126126
2PwC* (e)68,64463,5598%n.dn.dn.dn.dn.dn.dn.dn.dn.dn.d
3EY* (e)60,11355,6608%n.dn.dn.dn.dn.dn.dn.dn.dn.dn.d
4KPMG* 40,00038,0005%n.dn.d2,2002,200n.dn.dn.dn.d100100
5Nexia International*12,22010,92212%5,2113651,3911,2859,1808,0161,6491,621191186
6RSM*12,01311,5724%n.dn.d9629089,0118,8282,0401,8368387
7BDO* (1)9,6478,06320%4,0831667776707,4976,1681,3731,2258267
8Grant Thornton*8,9218,6533%3,9921606156016,9906,8001,3161,2525252
9HLB*7,3805,13144%3,2632127996005,2883,7711,2937609482
10Baker Tilly International*7,1277,891-10%3,6141797369184,9585,4451,4331,52882111
11Kreston Global* (2)5,3084,06331%n.dn.d8574754,2203,01023157810925
12Crowe*4,8304,27513%2,0511184423433,7243,2586646744445
13PKF International*1,8101,55017%n.dn.d3202891,2001,0272902344128
14UHY International*1,09696114%5711597967986942011712423
15MGI Worldwide*1,0071,383-27%n.d401641997201,184123n.c4046
16Mazars*9469262%n.dn.d89827116871461571110
17Russell Bedford International*48740720%24320866032526576821413
18TGS*1721-19%504412171-14
19SMS Latinoamerica*15150%112329113211
Total staff / growth363,274336,3098%23,0441,27715,20714,664153,011138,52328,49928,1031,0951,006

Associations
1Allinial Global*18,34216,39712%n.dn.d3,5973,20811,92610,6322,8152,557356273
2Praxity*13,70513,3872%n.dn.d1,4001,3899,7569,4772,5492,521136137
3PrimeGlobal*10,3349,19212%n.dn.d1,3918386,8826,7292,0801,625260226
4RSM US Alliance*9,8368,22520%n.dn.d1,2121,1126,5195,7632,1051,350312286
5Moore North America*7,1296,7805%3,6502801,0369914,8464,6461,2471,14395120
6LEA Global / Leading Edge Alliance* (3)6,4536,0117%n.d2399258494,4883,9491,0401,213104104
7DFK International*3,1432,8998%1,5201003823422,3322,1384294196864
8AGN International* (3)2,9282,7875%n.d1122542412,2282,122446424135135
9BKR International*2,3962,967-19%n.dn.d3103961,8162,2382703336170
10Morison Global* (4)2,2702,07210%1,262512562711,6841,4933303084043
11Integra International* 1,5771,44010%n.dn.d1691531,2911,1871171003029
12BOKS International* (5)938156501%415301191671811610124273
13Inpact*89255760%469301521135123382281064033
14Abacus Worldwide*8238003%56281071005015002152003125
15IAPA* 457467-2%n.dn.d4946991393092822321
16INNA Group*240359-33%n.dn.d3645159251456346
17GMN International*186191-3%101133932112127353288
18Antea*1051023%323121089884477
19EAI International*44425%2328827269867
20UC&CS Global*2353-57%20121218343728
Total staff / growth81,82174,8849%7,54888911,45610,17256,00351,99314,37712,7191,7451,605
Notes: (e) = IAB estimate, n.d = not disclosed, n.c.= not collected, n.ap= not applicable, n.av= not available.
(1) Increase in staff number attributed to organic growth. (2) One member firm provided partial staff numbers last year; they provided complete staff numbers this year. (3) Restated figures for last year as they were IAB's estimate; they are actual now. (4) Restated figures for last year as the figures provided previously were for the year ended December 2019. The restated figures for last year now reflect the year ended October 2020. (5) Restated figures for last year as they were for end of Dec 2019. The restated figures now are for end of Dec 2020.
*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