IAB RANKINGS: Nigeria
Nigeria fee and staff tables
Tap to view full table.
Nigeria Fee 2023 | |||||||||||
Rank | Name | Fee income (NGNm) | Last year's fee income (NGNm) | Growth rate (%) | Fee split (%) | Year-end | |||||
Audit & Assurance | Accounting services | Tax services | Advisory | Other | |||||||
Networks | |||||||||||
1 | PwC* | 25,095.0 | 21,174.0 | 19% | 49 | - | - | - | 51 | Jun-22 | |
2 | EY* | 17,810.0 | 13,670.0 | 30% | 40 | - | - | - | 60 | Jun-22 | |
3 | Deloitte* (e) | 7,885.1 | 7,301.0 | 8% | n.d | n.d | n.d | n.d | n.d | n.d | |
4 | BDO* (1) | 1,462.4 | 1,277.0 | 15% | 75 | 9 | 10 | 6 | - | Sep-22 | |
5 | Grant Thornton* | 1,210.8 | 1,109.7 | 9% | 46 | - | 38 | 13 | 3 | Sep-22 | |
6 | Mazars* (1) | 1,050.5 | 756.5 | 39% | 44 | 12 | 31 | 8 | 5 | Aug-22 | |
7 | PKF International * | 834.4 | 884.0 | -6% | 92 | 1 | 6 | 1 | - | Jun-22 | |
8 | KPMG* (e) | 789.5 | 731.0 | 8% | n.d | n.d | n.d | n.d | n.d | n.d | |
9 | Baker Tilly International* (2) | 762.9 | 605.9 | 26% | 75 | 5 | 18 | 2 | - | Dec-22 | |
10 | Crowe* | 650.0 | 660.0 | -2% | 69 | 1 | 27 | 1 | 2 | Apr-22 | |
11 | Kreston Global* (1) | 618.8 | 400.0 | 55% | 30 | 4 | 45 | 10 | 11 | Oct-22 | |
12 | Nexia International* (1) | 593.1 | 485.6 | 22% | 70 | 8 | 19 | - | 3 | Jun-22 | |
13 | TGS* (1) | 267.9 | 141.5 | 89% | 70 | - | 2 | 28 | - | Sep-22 | |
14 | HLB* (2) | 243.5 | 191.3 | 27% | 80 | - | 20 | - | - | Sep-22 | |
15 | MGI Worldwide* | 156.9 | 148.2 | 6% | 55 | 25 | 10 | 5 | 5 | Dec-22 | |
16 | Reanda International* | 101.3 | 90.0 | 13% | 75 | 3 | 6 | - | 16 | Dec-22 | |
17 | UHY International* | 97.6 | 97.2 | 0% | 76 | 13 | 11 | 1 | - | Dec-22 | |
18 | Moore Global* (e) | 73.9 | 68.5 | 8% | n.d | n.d | n.d | n.d | n.d | n.d | |
Total fee income / growth | 59,703.5 | 49,791.4 | 20% | ||||||||
Associations | |||||||||||
1 | Morison Global* | 2,190.0 | 2,273.4 | -4% | 14 | 4 | 30 | 43 | 9 | Oct-22 | |
2 | Praxity* (1) | 1,050.5 | 756.5 | 39% | 44 | 12 | 31 | 8 | 5 | 2022 | |
3 | Allinial Global* (1) | 943.3 | 621.8 | 52% | 10 | 5 | 80 | 5 | - | Dec-22 | |
4 | PrimeGlobal* (3) | 496.0 | 383.3 | 29% | 64 | 9 | 23 | 4 | - | May-22 | |
5 | Inpact* (4) | 278.6 | 211.7 | 32% | 30 | 9 | 53 | 4 | 4 | Dec-21 | |
6 | Integra International* (5) | 180.0 | 178.3 | 1% | 38 | 7 | 32 | 21 | 2 | Dec-22 | |
7 | BOKS International* | 135.1 | 152.3 | -11% | 29 | 10 | 42 | 19 | - | Dec-22 | |
8 | BKR International* | 119.7 | 125.7 | -5% | 57 | - | 35 | 7 | 1 | Mar-22 | |
9 | GMN International* | 88.0 | 78.0 | 13% | 30 | 5 | 40 | 18 | 7 | Sep-22 | |
10 | Abacus Worldwide* | 62.8 | 68.7 | -9% | 83 | - | 8 | 9 | - | Dec-22 | |
11 | Antea* | 53.5 | n.ap | n.ap | 14 | 38 | 27 | 8 | 13 | Dec-22 | |
Total fee income / growth | 5,597.3 | 4,849.7 | 14% | ||||||||
Notes: (e) International Accounting Bulletin estimate. n.d = not disclosed, n.c = not collected, n.ap = not applicable, n.av = not available. (1) Increase in fee income attributed to gaining new clients. (2) Increase in fee income attributed to organic growth. (3) Increase in fee income attributed to one member firm gaining a government contract. (4) Gained a larger member firm and lost a smaller one. (5) Fee income figures are estimates. *Disclaimer = Data relating to correspondent and non-exclusive member firms is not included. Where data for accounting services is not disclosed, they are included in audit and assurance. Source: International Accounting Bulletin |
Nigeria Fee 2023 | |||||||||||
Rank | Name | Fee income (NGNm) | Last year's fee income (NGNm) | Growth rate (%) | Fee split (%) | Year-end | |||||
Audit & Assurance | Accounting services | Tax services | Advisory | Other | |||||||
Networks | |||||||||||
1 | PwC* | 25,095.0 | 21,174.0 | 19% | 49 | - | - | - | 51 | Jun-22 | |
2 | EY* | 17,810.0 | 13,670.0 | 30% | 40 | - | - | - | 60 | Jun-22 | |
3 | Deloitte* (e) | 7,885.1 | 7,301.0 | 8% | n.d | n.d | n.d | n.d | n.d | n.d | |
4 | BDO* (1) | 1,462.4 | 1,277.0 | 15% | 75 | 9 | 10 | 6 | - | Sep-22 | |
5 | Grant Thornton* | 1,210.8 | 1,109.7 | 9% | 46 | - | 38 | 13 | 3 | Sep-22 | |
6 | Mazars* (1) | 1,050.5 | 756.5 | 39% | 44 | 12 | 31 | 8 | 5 | Aug-22 | |
7 | PKF International * | 834.4 | 884.0 | -6% | 92 | 1 | 6 | 1 | - | Jun-22 | |
8 | KPMG* (e) | 789.5 | 731.0 | 8% | n.d | n.d | n.d | n.d | n.d | n.d | |
9 | Baker Tilly International* (2) | 762.9 | 605.9 | 26% | 75 | 5 | 18 | 2 | - | Dec-22 | |
10 | Crowe* | 650.0 | 660.0 | -2% | 69 | 1 | 27 | 1 | 2 | Apr-22 | |
11 | Kreston Global* (1) | 618.8 | 400.0 | 55% | 30 | 4 | 45 | 10 | 11 | Oct-22 | |
12 | Nexia International* (1) | 593.1 | 485.6 | 22% | 70 | 8 | 19 | - | 3 | Jun-22 | |
13 | TGS* (1) | 267.9 | 141.5 | 89% | 70 | - | 2 | 28 | - | Sep-22 | |
14 | HLB* (2) | 243.5 | 191.3 | 27% | 80 | - | 20 | - | - | Sep-22 | |
15 | MGI Worldwide* | 156.9 | 148.2 | 6% | 55 | 25 | 10 | 5 | 5 | Dec-22 | |
16 | Reanda International* | 101.3 | 90.0 | 13% | 75 | 3 | 6 | - | 16 | Dec-22 | |
17 | UHY International* | 97.6 | 97.2 | 0% | 76 | 13 | 11 | 1 | - | Dec-22 | |
18 | Moore Global* (e) | 73.9 | 68.5 | 8% | n.d | n.d | n.d | n.d | n.d | n.d | |
Total fee income / growth | 59,703.5 | 49,791.4 | 20% | ||||||||
Associations | |||||||||||
1 | Morison Global* | 2,190.0 | 2,273.4 | -4% | 14 | 4 | 30 | 43 | 9 | Oct-22 | |
2 | Praxity* (1) | 1,050.5 | 756.5 | 39% | 44 | 12 | 31 | 8 | 5 | 2022 | |
3 | Allinial Global* (1) | 943.3 | 621.8 | 52% | 10 | 5 | 80 | 5 | - | Dec-22 | |
4 | PrimeGlobal* (3) | 496.0 | 383.3 | 29% | 64 | 9 | 23 | 4 | - | May-22 | |
5 | Inpact* (4) | 278.6 | 211.7 | 32% | 30 | 9 | 53 | 4 | 4 | Dec-21 | |
6 | Integra International* (5) | 180.0 | 178.3 | 1% | 38 | 7 | 32 | 21 | 2 | Dec-22 | |
7 | BOKS International* | 135.1 | 152.3 | -11% | 29 | 10 | 42 | 19 | - | Dec-22 | |
8 | BKR International* | 119.7 | 125.7 | -5% | 57 | - | 35 | 7 | 1 | Mar-22 | |
9 | GMN International* | 88.0 | 78.0 | 13% | 30 | 5 | 40 | 18 | 7 | Sep-22 | |
10 | Abacus Worldwide* | 62.8 | 68.7 | -9% | 83 | - | 8 | 9 | - | Dec-22 | |
11 | Antea* | 53.5 | n.ap | n.ap | 14 | 38 | 27 | 8 | 13 | Dec-22 | |
Total fee income / growth | 5,597.3 | 4,849.7 | 14% | ||||||||
Notes: (e) International Accounting Bulletin estimate. n.d = not disclosed, n.c = not collected, n.ap = not applicable, n.av = not available. (1) Increase in fee income attributed to gaining new clients. (2) Increase in fee income attributed to organic growth. (3) Increase in fee income attributed to one member firm gaining a government contract. (4) Gained a larger member firm and lost a smaller one. (5) Fee income data is estimates. *Disclaimer = Data relating to correspondent and non-exclusive member firms is not included. Where data for accounting services is not disclosed, they are included in audit and assurance. Source: International Accounting Bulletin |
Tap to view full table.
Nigeria 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 | KPMG* (e) | 1,157 | 1,155 | 0% | n.d | n.d | n.d | n.d | n.d | n.d | n.d | n.d | n.d | n.d | ||
2 | PwC* (e) | 1,137 | 1,135 | 0% | n.d | n.d | n.d | n.d | n.d | n.d | n.d | n.d | n.d | n.d | ||
3 | EY* (1) | 681 | 655 | 4% | n.d | n.d | 28 | 28 | 653 | 627 | - | - | n.d | n.d | ||
4 | Deloitte* (e) | 589 | 588 | 0% | n.d | n.d | n.d | n.d | n.d | n.d | n.d | n.d | n.d | n.d | ||
5 | BDO* | 166 | 136 | 22% | 56 | 1 | 10 | 10 | 129 | 99 | 27 | 27 | 4 | 4 | ||
6 | PKF International* | 151 | 161 | -6% | n.d | n.d | 10 | 8 | 104 | 120 | 37 | 33 | 5 | 5 | ||
7 | Baker Tilly International* (2) | 117 | 151 | -23% | 55 | 1 | 8 | 10 | 75 | 104 | 34 | 37 | 4 | 4 | ||
8 | Grant Thornton* | 117 | 119 | -2% | 56 | 2 | 9 | 9 | 83 | 82 | 25 | 28 | 4 | 4 | ||
9 | Mazars* | 116 | 102 | 14% | n.d | n.d | 3 | 1 | 86 | 76 | 27 | 25 | 4 | 4 | ||
10 | TGS* | 92 | 100 | -8% | 22 | 1 | 5 | 5 | 67 | 69 | 20 | 26 | 7 | 7 | ||
11 | Kreston Global* | 75 | 63 | 19% | 35 | 2 | 5 | 5 | 60 | 50 | 10 | 8 | 3 | 3 | ||
12 | Nexia International* | 59 | 67 | -12% | 10 | 0 | 5 | 5 | 34 | 45 | 20 | 17 | 3 | 3 | ||
13 | HLB* | 55 | 55 | 0% | 11 | 0 | 3 | 3 | 30 | 30 | 22 | 22 | 3 | 3 | ||
14 | UHY International* | 47 | 49 | -4% | 10 | 0 | 12 | 9 | 18 | 19 | 17 | 21 | 9 | 9 | ||
15 | Crowe* (3) | 42 | 71 | -41% | 36 | 5 | 9 | 7 | 26 | 54 | 7 | 10 | 1 | 1 | ||
16 | MGI Worldwide* | 33 | 33 | 0% | n.d | 1 | 5 | 5 | 16 | 16 | 12 | 12 | 4 | 4 | ||
17 | Reanda International* (4) | 27 | 18 | 50% | 8 | 0 | 1 | 2 | 22 | 10 | 4 | 6 | 2 | 2 | ||
18 | Moore Global* | 14 | 14 | 0% | n.d | n.d | n.d | 3 | n.d | 6 | n.d | 5 | n.d | 1 | ||
Total staff / growth | 4,674 | 4,673 | 0% | 299 | 13 | 113 | 110 | 1,403 | 1,407 | 262 | 277 | 53 | 54 | |||
Associations | ||||||||||||||||
1 | Morison Global* (5) | 149 | 121 | 23% | 67 | 2 | 7 | 6 | 2 | 100 | 140 | 15 | 2 | 2 | ||
2 | Allinial Global | 129 | 112 | 15% | 34 | 2 | 9 | 14 | 90 | 53 | 30 | 45 | 8 | 8 | ||
3 | Praxity* | 116 | 102 | 14% | n.d | n.d | 3 | 1 | 86 | 76 | 27 | 25 | 4 | 4 | ||
4 | PrimeGlobal* | 115 | 108 | 6% | n.d | n.d | 8 | 8 | 63 | 60 | 44 | 40 | 4 | 4 | ||
5 | Inpact* | 58 | 58 | 0% | 21 | 1 | 4 | 5 | 46 | 45 | 8 | 8 | 6 | 12 | ||
6 | Antea* | 39 | n.ap | n.ap | 14 | 0 | 3 | n.ap | 23 | n.ap | 13 | n.ap | 2 | n.ap | ||
7 | BKR International* | 32 | 32 | 0% | 17 | 3 | 5 | 5 | 19 | 19 | 8 | 8 | 2 | 2 | ||
8 | Integra International* (6) | 23 | 23 | 0% | n.d | n.d | 2 | 2 | 18 | 18 | 3 | 3 | 1 | 1 | ||
9 | BOKS International* | 20 | 20 | 0% | 0 | 0 | 1 | 1 | 14 | 15 | 5 | 4 | 2 | 2 | ||
10 | GMN International* | 13 | 17 | -24% | 4 | 1 | 3 | 4 | 5 | 4 | 5 | 9 | 1 | 1 | ||
11 | Abacus Worldwide* | 6 | 7 | -14% | 2 | 0 | 2 | 2 | 2 | 3 | 2 | 2 | 1 | 3 | ||
Total staff / growth | 700 | 600 | 10% | 159 | 9 | 47 | 48 | 368 | 393 | 285 | 159 | 33 | 39 | |||
Notes: (e) IAB estimate, n.d = not disclosed, n.c.= not collected, n.ap= not applicable, n.av= not available. (1) Restated staff figures for last year as there was a small discrepancy in figures; they are correct now. (2) Decrease in staff number is due to high staff turnover during the year. (3) Decrease in staff number is attributed to loss of staff migrating abroad and joining other firms. (4) Increase in staff number is attributed to organic growth. (5) Increase in staff number attributed to recruiting new graduate trainees and other staff. (6) Staff figures are estimates. *Disclaimer = Data relating to correspondent and non-exclusive member firms is not included. Source: International Accounting Bulletin. |
Nigeria 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 | KPMG* (e) | 1,157 | 1,155 | 0% | n.d | n.d | n.d | n.d | n.d | n.d | n.d | n.d | n.d | n.d | ||
2 | PwC* (e) | 1,137 | 1,135 | 0% | n.d | n.d | n.d | n.d | n.d | n.d | n.d | n.d | n.d | n.d | ||
3 | EY* (1) | 681 | 655 | 4% | n.d | n.d | 28 | 28 | 653 | 627 | - | - | n.d | n.d | ||
4 | Deloitte* (e) | 589 | 588 | 0% | n.d | n.d | n.d | n.d | n.d | n.d | n.d | n.d | n.d | n.d | ||
5 | BDO* | 166 | 136 | 22% | 56 | 1 | 10 | 10 | 129 | 99 | 27 | 27 | 4 | 4 | ||
6 | PKF International* | 151 | 161 | -6% | n.d | n.d | 10 | 8 | 104 | 120 | 37 | 33 | 5 | 5 | ||
7 | Baker Tilly International* (2) | 117 | 151 | -23% | 55 | 1 | 8 | 10 | 75 | 104 | 34 | 37 | 4 | 4 | ||
8 | Grant Thornton* | 117 | 119 | -2% | 56 | 2 | 9 | 9 | 83 | 82 | 25 | 28 | 4 | 4 | ||
9 | Mazars* | 116 | 102 | 14% | n.d | n.d | 3 | 1 | 86 | 76 | 27 | 25 | 4 | 4 | ||
10 | TGS* | 92 | 100 | -8% | 22 | 1 | 5 | 5 | 67 | 69 | 20 | 26 | 7 | 7 | ||
11 | Kreston Global* | 75 | 63 | 19% | 35 | 2 | 5 | 5 | 60 | 50 | 10 | 8 | 3 | 3 | ||
12 | Nexia International* | 59 | 67 | -12% | 10 | 0 | 5 | 5 | 34 | 45 | 20 | 17 | 3 | 3 | ||
13 | HLB* | 55 | 55 | 0% | 11 | 0 | 3 | 3 | 30 | 30 | 22 | 22 | 3 | 3 | ||
14 | UHY International* | 47 | 49 | -4% | 10 | 0 | 12 | 9 | 18 | 19 | 17 | 21 | 9 | 9 | ||
15 | Crowe* (3) | 42 | 71 | -41% | 36 | 5 | 9 | 7 | 26 | 54 | 7 | 10 | 1 | 1 | ||
16 | MGI Worldwide* | 33 | 33 | 0% | n.d | 1 | 5 | 5 | 16 | 16 | 12 | 12 | 4 | 4 | ||
17 | Reanda International* (4) | 27 | 18 | 50% | 8 | 0 | 1 | 2 | 22 | 10 | 4 | 6 | 2 | 2 | ||
18 | Moore Global* | 14 | 14 | 0% | n.d | n.d | n.d | 3 | n.d | 6 | n.d | 5 | n.d | 1 | ||
Total staff / growth | 4,674 | 4,673 | 0% | 299 | 13 | 113 | 110 | 1,403 | 1,407 | 262 | 277 | 53 | 54 | |||
Associations | ||||||||||||||||
1 | Morison Global* (5) | 149 | 121 | 23% | 67 | 2 | 7 | 6 | 2 | 100 | 140 | 15 | 2 | 2 | ||
2 | Allinial Global | 129 | 112 | 15% | 34 | 2 | 9 | 14 | 90 | 53 | 30 | 45 | 8 | 8 | ||
3 | Praxity* | 116 | 102 | 14% | n.d | n.d | 3 | 1 | 86 | 76 | 27 | 25 | 4 | 4 | ||
4 | PrimeGlobal* | 115 | 108 | 6% | n.d | n.d | 8 | 8 | 63 | 60 | 44 | 40 | 4 | 4 | ||
5 | Inpact* | 58 | 58 | 0% | 21 | 1 | 4 | 5 | 46 | 45 | 8 | 8 | 6 | 12 | ||
6 | Antea* | 39 | n.ap | n.ap | 14 | 0 | 3 | n.ap | 23 | n.ap | 13 | n.ap | 2 | n.ap | ||
7 | BKR International* | 32 | 32 | 0% | 17 | 3 | 5 | 5 | 19 | 19 | 8 | 8 | 2 | 2 | ||
8 | Integra International* (6) | 23 | 23 | 0% | n.d | n.d | 2 | 2 | 18 | 18 | 3 | 3 | 1 | 1 | ||
9 | BOKS International* | 20 | 20 | 0% | 0 | 0 | 1 | 1 | 14 | 15 | 5 | 4 | 2 | 2 | ||
10 | GMN International* | 13 | 17 | -24% | 4 | 1 | 3 | 4 | 5 | 4 | 5 | 9 | 1 | 1 | ||
11 | Abacus Worldwide* | 6 | 7 | -14% | 2 | 0 | 2 | 2 | 2 | 3 | 2 | 2 | 1 | 3 | ||
Total staff / growth | 700 | 600 | 10% | 159 | 9 | 47 | 48 | 368 | 393 | 285 | 159 | 33 | 39 | |||
Notes: (e) IAB estimate, n.d = not disclosed, n.c.= not collected, n.ap= not applicable, n.av= not available. (1) Restated staff figures for last year as there was a small discrepancy in figures; they are correct now. (2) Decrease in staff number is due to high staff turnover during the year. (3) Decrease in staff number is attributed to loss of staff migrating abroad and joining other firms. (4) Increase in staff number is attributed to organic growth. (5) Increase in staff number attributed to recruiting new graduate trainees and other staff. (6) Staff data is estimates. *Disclaimer = Data relating to correspondent and non-exclusive member firms is not included. Source: International Accounting Bulletin. |