IAB RANKINGS – UK

UK fee and staff tables

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UK Fee 2021
Rank	Name	Fee income (GBPm)	Last Years fee income (GBPm)	Growth rate (%)	Fee split (%)					Year-end
Rank	Name	Fee income (GBPm)	Last Years fee income (GBPm)	Growth rate (%)	Audit & Assurance	Accounting services	Tax services	Advisory	Other	Year-end
Networks
1	Deloitte*	3,864.0	3,699.0	4%	22	-	n.d	n.d	78	May-21
2	PwC*	3,557.0	3,478.0	2%	28	-	n.d	n.d	72	Jun-21
3	EY*	2,754.0	2,567.0	7%	21	-	n.d	n.d	79	Jun-21
4	KPMG* (e) (1)	2,441.2	2,303.0	6%	n.d	n.d	n.d	n.d	n.d	n.d
5	BDO* (2)	737.9	667.0	11%	38	3	27	32	-	Jun-21
6	Nexia International* (2)	626.0	406.1	54%	20	20	25	15	20	Jun-21
7	Grant Thornton*	476.0	496.2	-4%	30	-	21	49	-	Sep-20
8	RSM*	374.2	356.5	5%	27	17	26	30	-	Mar-21
9	Mazars* (3)	222.2	192.3	16%	38	11	20	31	-	Aug-21
10	Crowe*	201.7	191.8	5%	43	12	23	13	9	Mar-21
11	Kreston International*	178.2	169.5	5%	24	34	22	13	7	Oct-21
12	Baker Tilly International*	178.0	161.6	10%	26	32	22	17	3	Dec-20
13	PKF International*	157.9	146.4	8%	30	24	23	11	12	Jun-21
14	HLB*	132.7	128.3	3%	22	26	24	19	9	Sep-20
15	Moore Global*	97.6	94.9	3%	24	26	20	20	10	Dec-20
16	UHY International*	54.0	49.7	9%	26	36	23	4	11	Apr-21
17	ETL Global* (2)	46.7	31.8	47%	9	52	20	18	1	Dec-20
18	Russell Bedford International* (2)	37.4	26.4	42%	15	46	18	11	10	Dec-20
19	TGS*	16.9	18.8	-10%	33	29	24	10	4	Mar-21
20	Reanda International*	6.2	6.1	2%	43	20	20	14	3	Mar-21
21	ECOVIS International*	5.5	5.2	6%	48	30	20	1	1	Jun-21
22	Kudos International*	3.9	3.7	5%	4	67	20	3	6	Dec-20
Total fee income / growth		16,169.2	15,199.3	6%

Associations
1	Allinial Global* (4)	655.0	567.6	15%	23	24	34	14	5	Dec-20
2	Praxity*	279.5	258.8	8%	33	15	20	25	7	n.ap
3	IAPA* (5)	242.0	322.3	-25%	20	25	17	32	6	Dec-20
4	PrimeGlobal*	154.2	162.5	-5%	19	30	21	16	14	May-21
5	DFK International*	76.3	73.4	4%	16	35	19	11	19	n.ap
6	Morison Global* (4) (6)	64.8	48.0	35%	20	36	27	16	1	Oct-21
7	AGN International*	58.6	62.1	-6%	16	23	20	40	1	Dec-19
8	MGI Worldwide with CPAAI*	58.4	54.6	7%	16	41	20	12	11	Dec-20
9	BOKS International* (2)	56.9	31.5	80%	8	24	10	55	3	Dec-20
10	BKR International* (7)	25.1	72.8	-66%	25	23	29	17	6	Mar-21
11	GMN International*	13.1	13.2	0%	16	15	16	5	48	Sep-21
12	Inpact*	10.7	10.4	3%	33	29	23	14	1	Dec-20
13	EAI International*	9.9	11.0	-10%	30	32	28	-	10	Jun-20
14	Integra International* (8)	9.0	6.6	37%	21	43	31	5	-	Dec-20
15	Abacus Worldwide* (9)	8.5	10.3	-17%	21	35	27	10	7	Dec-20
16	INAA Group*	6.5	6.0	9%	22	41	21	8	8	Dec-20
17	UC&CS Global*	0.1	0.1	-21%	-	-	88	12	-	Dec-20
Total fee income / growth		1,728.6	1,711.2	1%
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 figure for last year as it was IAB's estimate, it is actual now. (2) Increase in fee income attributed to mergers and/or acquisions by member firms. (3) Increase in fee income attributed to gaining new clients. (4) Added new member firm(s). (5) Lost member firm(s). (6) 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. (7) A large firm left as a result of merger activity. (8) Gained a larger firm, lost a smaller one. (9) Decrease in fee income attributed to reduction in the number of clients caused by COVID-19. 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*

UK Fee 2021
Rank	Name	Fee income (GBPm)	Last Years fee income (GBPm)	Growth rate (%)	Fee split (%)					Year-end
Rank	Name	Fee income (GBPm)	Last Years fee income (GBPm)	Growth rate (%)	Audit & Assurance	Accounting services	Tax services	Advisory	Other	Year-end
Networks
1	Deloitte*	3,864.0	3,699.0	4%	22	-	n.d	n.d	78	May-21
2	PwC*	3,557.0	3,478.0	2%	28	-	n.d	n.d	72	Jun-21
3	EY*	2,754.0	2,567.0	7%	21	-	n.d	n.d	79	Jun-21
4	KPMG* (e) (1)	2,441.2	2,303.0	6%	n.d	n.d	n.d	n.d	n.d	n.d
5	BDO* (2)	737.9	667.0	11%	38	3	27	32	-	Jun-21
6	Nexia International* (2)	626.0	406.1	54%	20	20	25	15	20	Jun-21
7	Grant Thornton*	476.0	496.2	-4%	30	-	21	49	-	Sep-20
8	RSM*	374.2	356.5	5%	27	17	26	30	-	Mar-21
9	Mazars* (3)	222.2	192.3	16%	38	11	20	31	-	Aug-21
10	Crowe*	201.7	191.8	5%	43	12	23	13	9	Mar-21
11	Kreston International*	178.2	169.5	5%	24	34	22	13	7	Oct-21
12	Baker Tilly International*	178.0	161.6	10%	26	32	22	17	3	Dec-20
13	PKF International*	157.9	146.4	8%	30	24	23	11	12	Jun-21
14	HLB*	132.7	128.3	3%	22	26	24	19	9	Sep-20
15	Moore Global*	97.6	94.9	3%	24	26	20	20	10	Dec-20
16	UHY International*	54.0	49.7	9%	26	36	23	4	11	Apr-21
17	ETL Global* (2)	46.7	31.8	47%	9	52	20	18	1	Dec-20
18	Russell Bedford International* (2)	37.4	26.4	42%	15	46	18	11	10	Dec-20
19	Reanda International*	6.2	6.1	2%	43	20	20	14	3	Mar-21
20	ECOVIS International*	5.5	5.2	6%	48	30	20	1	1	Jun-21
21	Kudos International*	3.9	3.7	5%	4	67	20	3	6	Dec-20
Total fee income / growth		16,152.2	15,180.5	6%

Associations
1	Allinial Global* (4)	655.0	567.6	15%	23	24	34	14	5	Dec-20
2	Praxity*	279.5	258.8	8%	33	15	20	25	7	n.ap
3	IAPA* (5)	242.0	322.3	-25%	20	25	17	32	6	Dec-20
4	PrimeGlobal*	154.2	162.5	-5%	19	30	21	16	14	May-21
5	DFK International*	76.3	73.4	4%	16	35	19	11	19	n.ap
6	Morison Global* (4) (6)	64.8	48.0	35%	20	36	27	16	1	Oct-21
7	AGN International*	58.6	62.1	-6%	16	23	20	40	1	Dec-19
8	MGI Worldwide with CPAAI*	58.4	54.6	7%	16	41	20	12	11	Dec-20
9	BOKS International* (2)	56.9	31.5	80%	8	24	10	55	3	Dec-20
10	BKR International* (7)	25.1	72.8	-66%	25	23	29	17	6	Mar-21
11	GMN International*	13.1	13.2	0%	16	15	16	5	48	Sep-21
12	Inpact*	10.7	10.4	3%	33	29	23	14	1	Dec-20
13	EAI International*	9.9	11.0	-10%	30	32	28	-	10	Jun-20
14	Integra International* (8)	9.0	6.6	37%	21	43	31	5	-	Dec-20
15	Abacus Worldwide* (9)	8.5	10.3	-17%	21	35	27	10	7	Dec-20
16	INAA Group*	6.5	6.0	9%	22	41	21	8	8	Dec-20
17	UC&CS Global*	0.1	0.1	-21%	-	-	88	12	-	Dec-20
Total fee income / growth		1,728.6	1,711.2	1%
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 figure for last year as it was IAB's estimate, it is actual now. (2) Increase in fee income attributed to mergers and/or acquisions by member firms. (3) Increase in fee income attributed to gaining new clients. (4) Added new member firm(s). (5) Lost member firm(s). (6) 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. (7) A large firm left as a result of merger activity. (8) Gained a larger firm, lost a smaller one. (9) Decrease in fee income attributed to reduction in the number of clients caused by COVID-19. 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*

UK Fee 2021
Rank	Name	Fee income (GBPm)	Last Years fee income (GBPm)	Growth rate (%)	Fee split (%)					Year-end
Rank	Name	Fee income (GBPm)	Last Years fee income (GBPm)	Growth rate (%)	Audit & Assurance	Accounting services	Tax services	Advisory	Other	Year-end
Networks
1	Deloitte*	3,864.0	3,699.0	4%	22	-	n.d	n.d	78	May-21
2	PwC*	3,557.0	3,478.0	2%	28	-	n.d	n.d	72	Jun-21
3	EY*	2,754.0	2,567.0	7%	21	-	n.d	n.d	79	Jun-21
4	KPMG* (e) (1)	2,441.2	2,303.0	6%	n.d	n.d	n.d	n.d	n.d	n.d
5	BDO* (2)	737.9	667.0	11%	38	3	27	32	-	Jun-21
6	Nexia International* (2)	626.0	406.1	54%	20	20	25	15	20	Jun-21
7	Grant Thornton*	476.0	496.2	-4%	30	-	21	49	-	Sep-20
8	RSM*	374.2	356.5	5%	27	17	26	30	-	Mar-21
9	Mazars* (3)	222.2	192.3	16%	38	11	20	31	-	Aug-21
10	Crowe*	201.7	191.8	5%	43	12	23	13	9	Mar-21
11	Kreston International*	178.2	169.5	5%	24	34	22	13	7	Oct-21
12	Baker Tilly International*	178.0	161.6	10%	26	32	22	17	3	Dec-20
13	PKF International*	157.9	146.4	8%	30	24	23	11	12	Jun-21
14	HLB*	132.7	128.3	3%	22	26	24	19	9	Sep-20
15	Moore Global*	97.6	94.9	3%	24	26	20	20	10	Dec-20
16	UHY International*	54.0	49.7	9%	26	36	23	4	11	Apr-21
17	ETL Global* (2)	46.7	31.8	47%	9	52	20	18	1	Dec-20
18	Russell Bedford International* (2)	37.4	26.4	42%	15	46	18	11	10	Dec-20
19	TGS*	16.9	18.8	-10%	33	29	24	10	4	Mar-21
20	Reanda International*	6.2	6.1	2%	43	20	20	14	3	Mar-21
21	ECOVIS International*	5.5	5.2	6%	48	30	20	1	1	Jun-21
22	Kudos International*	3.9	3.7	5%	4	67	20	3	6	Dec-20
Total fee income / growth		16,169.2	15,199.3	6%

Associations
1	Allinial Global* (4)	655.0	567.6	15%	23	24	34	14	5	Dec-20
2	Praxity*	279.5	258.8	8%	33	15	20	25	7	n.ap
3	IAPA* (5)	242.0	322.3	-25%	20	25	17	32	6	Dec-20
4	PrimeGlobal*	154.2	162.5	-5%	19	30	21	16	14	May-21
5	DFK International*	76.3	73.4	4%	16	35	19	11	19	n.ap
6	Morison Global* (4) (6)	64.8	48.0	35%	20	36	27	16	1	Oct-21
7	AGN International*	58.6	62.1	-6%	16	23	20	40	1	Dec-19
8	MGI Worldwide with CPAAI*	58.4	54.6	7%	16	41	20	12	11	Dec-20
9	BOKS International* (2)	56.9	31.5	80%	8	24	10	55	3	Dec-20
10	BKR International* (7)	25.1	72.8	-66%	25	23	29	17	6	Mar-21
11	GMN International*	13.1	13.2	0%	16	15	16	5	48	Sep-21
12	Inpact*	10.7	10.4	3%	33	29	23	14	1	Dec-20
13	EAI International*	9.9	11.0	-10%	30	32	28	-	10	Jun-20
14	Integra International* (8)	9.0	6.6	37%	21	43	31	5	-	Dec-20
15	Abacus Worldwide* (9)	8.5	10.3	-17%	21	35	27	10	7	Dec-20
16	INAA Group*	6.5	6.0	9%	22	41	21	8	8	Dec-20
17	UC&CS Global*	0.1	0.1	-21%	-	-	88	12	-	Dec-20
Total fee income / growth		1,728.6	1,711.2	1%
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 figure for last year as it was IAB's estimate, it is actual now. (2) Increase in fee income attributed to mergers and/or acquisions by member firms. (3) Increase in fee income attributed to gaining new clients. (4) Added new member firm(s). (5) Lost member firm(s). (6) 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. (7) A large firm left as a result of merger activity. (8) Gained a larger firm, lost a smaller one. (9) Decrease in fee income attributed to reduction in the number of clients caused by COVID-19. 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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UK Staff 2021
Rank	Name	Total staff		Growth rate (%)	Female Staff	Female Partners	Partners		Professional staff		Administrative staff		Offices
Rank	Name	2020	2019	Growth rate (%)	Female Staff	Female Partners	2020	2019	2020	2019	2020	2019	2020	2019
Networks
1	PwC* (e)	20,424	19,638	4%	n.d	n.d	n.d	n.d	n.d	n.d	n.d	n.d	n.d	n.d
2	Deloitte* (e)	19,515	18,764	4%	n.d	n.d	n.d	n.d	n.d	n.d	n.d	n.d	n.d	n.d
3	EY* (e)	16,247	15,622	4%	n.d	n.d	n.d	n.d	n.d	n.d	n.d	n.d	n.d	n.d
4	KPMG* (e)	16,151	15,530	4%	n.d	n.d	n.d	n.d	n.d	n.d	n.d	n.d	n.d	n.d
5	BDO*	6,007	5,540	8%	2,774	48	282	269	4,875	4,443	850	828	19	23
6	Grant Thornton*	4,620	4,787	-3%	2,125	34	190	193	3,690	3,813	740	781	29	30
7	RSM*	3,884	3,676	6%	1,933	73	358	365	2,813	2,701	713	610	31	36
8	Nexia International*	3,274	2,951	11%	864	83	330	342	1,840	1,722	1,104	887	31	33
9	Kreston International*	2,653	2,545	4%	1,463	62	254	246	1,947	1,889	452	410	50	52
10	Mazars*	2,383	2,173	10%	n.d	n.d	92	94	2,052	1,843	239	236	15	17
11	Crowe*	2,297	2,277	1%	n.d	19	199	203	1,713	1,677	385	397	57	56
12	Baker Tilly International*	2,169	2,262	-4%	1,310	47	182	177	1,355	1,696	632	389	57	54
13	PKF International*	2,128	2,013	6%	n.d	n.d	169	166	1,583	1,382	376	465	29	30
14	HLB*	1,554	1,512	3%	853	20	136	141	1,183	1,102	235	269	30	29
15	Moore Global*	1,136	1,208	-6%	588	31	121	126	808	875	207	207	35	35
16	UHY International*	781	727	7%	397	14	74	71	607	552	100	104	23	19
17	ETL Global*	623	446	40%	280	11	62	52	481	336	80	58	21	11
18	Russell Bedford International*	415	323	28%	196	7	51	38	250	220	114	65	8	7
19	TGS*	178	201	-11%	71	7	17	19	121	129	40	53	4	4
20	Reanda International*	68	70	-3%	25	0	7	7	50	52	11	11	1	1
21	Kudos International*	67	74	-9%	26	0	12	14	47	49	8	11	4	5
22	ECOVIS International*	60	63	-5%	23	3	7	6	47	52	6	5	1	1
Total staff / growth		106,633	102,402	4%	12,928	453	2,543	2,529	25,462	24,533	6,292	5,786	445	443

Associations
1	Allinial Global*	4,346	3,962	10%	0	0	452	405	3,457	3,215	437	342	101	98
2	Praxity*	3,301	3,148	5%	n.d	n.d	153	156	2,725	2,531	423	461	37	36
3	IAPA*	2,475	2,927	-15%	n.d	n.d	386	553	1,044	1,232	1,045	1,142	130	80
4	PrimeGlobal* (1)	1,976	1,656	19%	n.d	n.d	210	180	1,202	1,159	564	317	51	55
5	DFK International	954	1,078	-12%	462	21	103	121	727	860	124	97	25	26
6	Morison Global*	846	776	9%	410	8	71	69	480	427	295	280	19	17
7	MGI Worldwide with CPAAI*	649	661	-2%	n.d	23	89	88	560	573	-	-	28	27
8	AGN International* (2)	576	738	-22%	262	13	63	78	437	433	76	227	14	28
9	BOKS International*	490	429	14%	211	4	60	66	345	264	85	99	42	27
10	BKR International*	270	719	-62%	n.d	n.d	35	78	192	616	43	25	3	6
11	Inpact*	148	153	-3%	75	0	10	13	120	119	18	21	4	4
12	EAI International* (3)	129	104	24%	61	2	11	12	107	76	11	16	1	1
13	GMN International*	120	121	-1%	44	2	15	15	85	87	20	19	1	1
14	Abacus Worldwide*	113	124	-9%	4	2	9	11	65	94	39	19	2	2
15	INAA Group* (3)	91	74	23%	n.d	n.d	13	13	67	49	11	12	4	4
16	Integra International*	88	107	-18%	n.d	n.d	15	16	66	72	7	19	2	3
17	UC&CS Global*	6	2	200%	0	0	4	1	1	-	1	1	1	1
Total staff / growth		16,578	16,779	-1%	1,529	75	1,699	1,875	11,680	11,807	3,199	3,097	465	416
Notes: (e) = IAB estimate, n.d = not disclosed, n.c.= not collected, n.ap= not applicable, n.av= not available. (1) Added new member firm(s). (2) Decrease in staff number attributed to closure of offices. (3) Increase in staff number attributed to recruiting new staff. 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.*

UK Staff 2021
Rank	Name	Total staff		Growth rate (%)	Female Staff	Female Partners	Partners		Professional staff		Administrative staff		Offices
Rank	Name	2020	2019	Growth rate (%)	Female Staff	Female Partners	2020	2019	2020	2019	2020	2019	2020	2019
Networks
1	PwC* (e)	20,424	19,638	4%	n.d	n.d	n.d	n.d	n.d	n.d	n.d	n.d	n.d	n.d
2	Deloitte* (e)	19,515	18,764	4%	n.d	n.d	n.d	n.d	n.d	n.d	n.d	n.d	n.d	n.d
3	EY* (e)	16,247	15,622	4%	n.d	n.d	n.d	n.d	n.d	n.d	n.d	n.d	n.d	n.d
4	KPMG* (e)	16,151	15,530	4%	n.d	n.d	n.d	n.d	n.d	n.d	n.d	n.d	n.d	n.d
5	BDO*	6,007	5,540	8%	2,774	48	282	269	4,875	4,443	850	828	19	23
6	Grant Thornton*	4,620	4,787	-3%	2,125	34	190	193	3,690	3,813	740	781	29	30
7	RSM*	3,884	3,676	6%	1,933	73	358	365	2,813	2,701	713	610	31	36
8	Nexia International*	3,274	2,951	11%	864	83	330	342	1,840	1,722	1,104	887	31	33
9	Kreston International*	2,653	2,545	4%	1,463	62	254	246	1,947	1,889	452	410	50	52
10	Mazars*	2,383	2,173	10%	n.d	n.d	92	94	2,052	1,843	239	236	15	17
11	Crowe*	2,297	2,277	1%	n.d	19	199	203	1,713	1,677	385	397	57	56
12	Baker Tilly International*	2,169	2,262	-4%	1,310	47	182	177	1,355	1,696	632	389	57	54
13	PKF International*	2,128	2,013	6%	n.d	n.d	169	166	1,583	1,382	376	465	29	30
14	HLB*	1,554	1,512	3%	853	20	136	141	1,183	1,102	235	269	30	29
15	Moore Global*	1,136	1,208	-6%	588	31	121	126	808	875	207	207	35	35
16	UHY International*	781	727	7%	397	14	74	71	607	552	100	104	23	19
17	ETL Global*	623	446	40%	280	11	62	52	481	336	80	58	21	11
18	Russell Bedford International*	415	323	28%	196	7	51	38	250	220	114	65	8	7
19	Reanda International*	68	70	-3%	25	0	7	7	50	52	11	11	1	1
20	Kudos International*	67	74	-9%	26	0	12	14	47	49	8	11	4	5
21	ECOVIS International*	60	63	-5%	23	3	7	6	47	52	6	5	1	1
Total staff / growth		106,455	102,201	4%	12,857	452	2,526	2,510	25,341	24,404	6,252	5,733	441	439

Associations
1	Allinial Global*	4,346	3,962	10%	0	0	452	405	3,457	3,215	437	342	101	98
2	Praxity*	3,301	3,148	5%	n.d	n.d	153	156	2,725	2,531	423	461	37	36
3	IAPA*	2,475	2,927	-15%	n.d	n.d	386	553	1,044	1,232	1,045	1,142	130	80
4	PrimeGlobal* (1)	1,976	1,656	19%	n.d	n.d	210	180	1,202	1,159	564	317	51	55
5	DFK International	954	1,078	-12%	462	21	103	121	727	860	124	97	25	26
6	Morison Global*	846	776	9%	410	8	71	69	480	427	295	280	19	17
7	MGI Worldwide with CPAAI*	649	661	-2%	n.d	23	89	88	560	573	-	-	28	27
8	AGN International* (2)	576	738	-22%	262	13	63	78	437	433	76	227	14	28
9	BOKS International*	490	429	14%	211	4	60	66	345	264	85	99	42	27
10	BKR International*	270	719	-62%	n.d	n.d	35	78	192	616	43	25	3	6
11	Inpact*	148	153	-3%	75	0	10	13	120	119	18	21	4	4
12	EAI International* (3)	129	104	24%	61	2	11	12	107	76	11	16	1	1
13	GMN International*	120	121	-1%	44	2	15	15	85	87	20	19	1	1
14	Abacus Worldwide*	113	124	-9%	4	2	9	11	65	94	39	19	2	2
15	INAA Group* (3)	91	74	23%	n.d	n.d	13	13	67	49	11	12	4	4
16	Integra International*	88	107	-18%	n.d	n.d	15	16	66	72	7	19	2	3
17	UC&CS Global*	6	2	200%	0	0	4	1	1	-	1	1	1	1
Total staff / growth		16,578	16,779	-1%	1,529	75	1,699	1,875	11,680	11,807	3,199	3,097	465	416
Notes: (e) = IAB estimate, n.d = not disclosed, n.c.= not collected, n.ap= not applicable, n.av= not available. 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.*

s not included.
Source: International Accounting Bulletin.

01/27/2022 09:04:11