IAB RANKINGS NIGERIA
Nigeria Fee and Staff Tables
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| Nigeria Fee 2021 | ||||||||||
| Rank | Name | Fee income (NGNm) | Fee income last year (NGNm) | Growth rate (%) | Fee split (%) | Year-end | ||||
| Audit & Assurance | Accounting services | Tax services | Advisory | Other | ||||||
| Networks | ||||||||||
| 1 | PwC* (1) | 20,237.0 | 19,332.0 | 5% | 55 | - | - | - | 45 | Jun-20 |
| 2 | EY* | 13,260.0 | 12,450.0 | 7% | 34 | - | - | - | 66 | Jun-20 |
| 3 | Deloitte* (e) | 6,953.0 | 6,621.5 | 5% | n.d | n.d | n.d | n.d | n.d | n.d |
| 4 | Grant Thornton* | 1,105.1 | 1,162.5 | -5% | 47 | - | 37 | 15 | 1 | Sep-20 |
| 5 | BDO* | 1,059.3 | 1,046.5 | 1% | 73 | 6 | 11 | 4 | 6 | Sep-20 |
| 6 | PKF International * | 828.6 | 856.6 | -3% | 88 | 1 | 5 | 2 | 4 | Jun-20 |
| 7 | KPMG* (e) | 696.0 | 662.7 | 5% | n.d | n.d | n.d | n.d | n.d | n.d |
| 8 | Baker Tilly International* (2) | 587.8 | 494.3 | 19% | 63 | 3 | 24 | 10 | - | Dec-20 |
| 9 | Mazars* (3) | 583.8 | 214.4 | 172% | 40 | 9 | 37 | 2 | 12 | Aug-20 |
| 10 | Crowe* (4) | 550.2 | 679.5 | -19% | 78 | - | 20 | 2 | - | Apr-20 |
| 11 | Kreston International* (5) | 379.2 | 300.0 | 26% | 35 | 5 | 45 | 10 | 5 | Oct-20 |
| 12 | Nexia International* (4) | 303.8 | 600.0 | -49% | 84 | 2 | 5 | 9 | - | Jun-20 |
| 13 | HLB* | 202.0 | 202.0 | 0% | 70 | - | 20 | 10 | - | Sep-20 |
| 14 | TGS Global* | 177.0 | 176.6 | 0% | 8 | 10 | 25 | 55 | 2 | Sep-20 |
| 15 | UHY International* | 107.0 | 97.9 | 9% | n.d | n.d | n.d | n.d | n.d | Dec-20 |
| 16 | Moore Global* | 69.8 | 69.0 | 1% | 34 | - | - | - | 66 | Dec-20 |
| Total fee income / growth | 47,099.7 | 44,965.4 | 5% | |||||||
| Associations | ||||||||||
| 1 | Morison KSi* (5) | 2,312.8 | 1,657.5 | 40% | 9 | 3 | 15 | 52 | 21 | Dec-19 |
| 2 | Allinial Global* | 663.9 | n.ap | n.ap | 15 | 2 | 79 | - | 4 | Dec-20 |
| 3 | Praxity* (3) | 583.8 | 214.4 | 172% | 40 | 9 | 37 | 2 | 12 | n.ap |
| 4 | PrimeGlobal* (5) | 498.9 | 411.3 | 21% | 67 | 9 | 16 | 8 | - | May-20 |
| 5 | Inpact*(6) | 284.0 | 165.0 | 72% | 28 | 5 | 27 | 14 | 26 | Dec-19 |
| 6 | MGI Worldwide with CPAAI* | 180.7 | 168.5 | 7% | 55 | 25 | 10 | 5 | 5 | Dec-20 |
| 7 | Integra International* | 150.4 | 150.5 | 0% | 41 | 5 | 35 | 17 | 2 | Dec-20 |
| 8 | IAPA* | 118.3 | 108.4 | 9% | 29 | 15 | 41 | 10 | 5 | Dec-20 |
| 9 | BKR International* (1) (4) | 96.1 | 141.9 | -32% | n.d | n.d | n.d | n.d | n.d | Dec-20 |
| 10 | Antea* | 92.7 | 90.0 | 3% | - | - | 100 | - | - | Dec-20 |
| 11 | GMN International* (5) | 75.0 | 62.4 | 20% | 28 | 10 | 52 | 10 | - | Sep-20 |
| 12 | Abacus Worldwide* | 46.0 | 48.0 | -4% | 75 | 2 | 13 | 8 | 2 | Dec-20 |
| Total fee income / growth | 5,102.5 | 3,217.9 | 38% | |||||||
| Notes: (e) International Accounting Bulletin estimate. n.d = not disclosed, n.c = not collected, n.ap = not applicable, n.av = not available. (1) Restated last year's figures as they were IAB's estimate; they are actual now (2) Increase in fee income attributed to organic growth. (3) Growth was attributed to the completion of a firm integration started in 2019. (4) Decrease in fee income attributed to loss of some clients. (5) Increase in fee income attributed to gaining new clients. (6) Added a new member firm. *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 2021 | ||||||||||
| Rank | Name | Fee income (NGNm) | Fee income last year (NGNm) | Growth rate (%) | Fee split (%) | Year-end | ||||
| Audit & Assurance | Accounting services | Tax services | Advisory | Other | ||||||
| Networks | ||||||||||
| 1 | PwC* (1) | 20,237.0 | 19,332.0 | 5% | 55 | - | - | - | 45 | Jun-20 |
| 2 | EY* | 13,260.0 | 12,450.0 | 7% | 34 | - | - | - | 66 | Jun-20 |
| 3 | Deloitte* (e) | 6,953.0 | 6,621.5 | 5% | n.d | n.d | n.d | n.d | n.d | n.d |
| 4 | Grant Thornton* | 1,105.1 | 1,162.5 | -5% | 47 | - | 37 | 15 | 1 | Sep-20 |
| 5 | BDO* | 1,059.3 | 1,046.5 | 1% | 73 | 6 | 11 | 4 | 6 | Sep-20 |
| 6 | PKF International * | 828.6 | 856.6 | -3% | 88 | 1 | 5 | 2 | 4 | Jun-20 |
| 7 | KPMG* (e) | 696.0 | 662.7 | 5% | n.d | n.d | n.d | n.d | n.d | n.d |
| 8 | Baker Tilly International* (2) | 587.8 | 494.3 | 19% | 63 | 3 | 24 | 10 | - | Dec-20 |
| 9 | Mazars* (3) | 583.8 | 214.4 | 172% | 40 | 9 | 37 | 2 | 12 | Aug-20 |
| 10 | Crowe* (4) | 550.2 | 679.5 | -19% | 78 | - | 20 | 2 | - | Apr-20 |
| 11 | Kreston International* (5) | 379.2 | 300.0 | 26% | 35 | 5 | 45 | 10 | 5 | Oct-20 |
| 12 | Nexia International* (4) | 303.8 | 600.0 | -49% | 84 | 2 | 5 | 9 | - | Jun-20 |
| 13 | HLB* | 202.0 | 202.0 | 0% | 70 | - | 20 | 10 | - | Sep-20 |
| 14 | TGS Global* | 177.0 | 176.6 | 0% | 8 | 10 | 25 | 55 | 2 | Sep-20 |
| 15 | UHY International* | 107.0 | 97.9 | 9% | n.d | n.d | n.d | n.d | n.d | Dec-20 |
| 16 | Moore Global* | 69.8 | 69.0 | 1% | 34 | - | - | - | 66 | Dec-20 |
| Total fee income / growth | 47,099.7 | 44,965.4 | 5% | |||||||
| Associations | ||||||||||
| 1 | Morison KSi* (5) | 2,312.8 | 1,657.5 | 40% | 9 | 3 | 15 | 52 | 21 | Dec-19 |
| 2 | Allinial Global* | 663.9 | n.ap | n.ap | 15 | 2 | 79 | - | 4 | Dec-20 |
| 3 | Praxity* (3) | 583.8 | 214.4 | 172% | 40 | 9 | 37 | 2 | 12 | n.ap |
| 4 | PrimeGlobal* (5) | 498.9 | 411.3 | 21% | 67 | 9 | 16 | 8 | - | May-20 |
| 5 | Inpact*(6) | 284.0 | 165.0 | 72% | 28 | 5 | 27 | 14 | 26 | Dec-19 |
| 6 | MGI Worldwide with CPAAI* | 180.7 | 168.5 | 7% | 55 | 25 | 10 | 5 | 5 | Dec-20 |
| 7 | Integra International* | 150.4 | 150.5 | 0% | 41 | 5 | 35 | 17 | 2 | Dec-20 |
| 8 | IAPA* | 118.3 | 108.4 | 9% | 29 | 15 | 41 | 10 | 5 | Dec-20 |
| 9 | BKR International* (1) (4) | 96.1 | 141.9 | -32% | n.d | n.d | n.d | n.d | n.d | Dec-20 |
| 10 | Antea* | 92.7 | 90.0 | 3% | - | - | 100 | - | - | Dec-20 |
| 11 | GMN International* (5) | 75.0 | 62.4 | 20% | 28 | 10 | 52 | 10 | - | Sep-20 |
| 12 | Abacus Worldwide* | 46.0 | 48.0 | -4% | 75 | 2 | 13 | 8 | 2 | Dec-20 |
| Total fee income / growth | 5,102.5 | 3,217.9 | 38% | |||||||
| Notes: (e) International Accounting Bulletin estimate. n.d = not disclosed, n.c = not collected, n.ap = not applicable, n.av = not available. (1) Restated last year's figures as they were IAB's estimate; they are actual now (2) Increase in fee income attributed to organic growth. (3) Growth was attributed to the completion of a firm integration started in 2019. (4) Decrease in fee income attributed to loss of some clients. (5) Increase in fee income attributed to gaining new clients. (6) Added a new member firm. *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 | ||||||||||
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| Nigeria Staff 2021 | ||||||||||||||
| Rank | Name | Total staff | Growth rate (%) | Female staff | Female Partners | Partners | Professional staff | Administrative staff | Offices | |||||
| 2020 | 2019 | 2020 | 2019 | 2020 | 2019 | 2020 | 2019 | 2020 | 2019 | |||||
| Networks | ||||||||||||||
| 1 | KPMG* (e) | 1,090 | 1,048 | 4% | n.d | n.d | n.d | 36 | n.d | n.d | n.d | n.d | n.d | n.d |
| 2 | PwC* (e) | 1,071 | 1,030 | 4% | n.d | n.d | 29 | 31 | n.d | n.d | n.d | n.d | n.d | n.d |
| 3 | EY* | 558 | 500 | 12% | n.d | n.d | 28 | 24 | 530 | n.d | - | n.d | n.d | n.d |
| 4 | Deloitte* (e) | 555 | 534 | 4% | n.d | n.d | n.d | n.d | n.d | n.d | n.d | n.d | n.d | n.d |
| 5 | PKF International* | 163 | 157 | 4% | n.d | n.d | 9 | 7 | 118 | 112 | 36 | 38 | 5 | 5 |
| 6 | Baker Tilly International* | 145 | 173 | -16% | 68 | 0 | 7 | 9 | 110 | 129 | 28 | 35 | 4 | 4 |
| 7 | Grant Thornton* (1) | 140 | 109 | 28% | 53 | 2 | 7 | 9 | 92 | 56 | 41 | 44 | 4 | 3 |
| 8 | TGS Global* | 128 | 128 | 0% | 33 | 1 | 5 | 5 | 88 | 88 | 35 | 35 | 7 | 7 |
| 9 | BDO* | 112 | 104 | 8% | 25 | 0 | 9 | 9 | 78 | 70 | 25 | 25 | 4 | 4 |
| 10 | Mazars* | 88 | 33 | 167% | n.d | n.d | 1 | 1 | 69 | 20 | 18 | 12 | 4 | 5 |
| 11 | HLB* | 70 | 69 | 1% | 13 | 0 | 3 | 2 | 29 | 29 | 38 | 38 | 3 | 3 |
| 12 | Crowe* | 68 | 72 | -6% | 35 | 2 | 7 | 6 | 51 | 56 | 10 | 10 | 1 | 1 |
| 13 | UHY International* (2) | 66 | 39 | 69% | 15 | 0 | 14 | 9 | 24 | 17 | 28 | 13 | 7 | 7 |
| 14 | Nexia International* | 58 | 59 | -2% | 14 | 0 | 4 | 5 | 37 | 39 | 17 | 15 | 3 | 4 |
| 15 | Kreston International* | 53 | 63 | -16% | 23 | 2 | 5 | 6 | 40 | 50 | 8 | 7 | 3 | 4 |
| 16 | Moore Global* | 16 | 13 | 23% | 9 | 3 | 5 | 1 | 6 | 7 | 5 | 5 | 1 | 1 |
| Total staff / growth | 4,381 | 4,130 | 6% | 288 | 10 | 133 | 160 | 1,272 | 673 | 289 | 277 | 46 | 48 | |
| Associations | ||||||||||||||
| 1 | Morison KSi* | 130 | 80 | 63% | 52 | 1 | 6 | 3 | 104 | 65 | 20 | 12 | 3 | 3 |
| 2 | PrimeGlobal* | 110 | 93 | 18% | n.d | n.d | 8 | 8 | 61 | 52 | 41 | 33 | 4 | 4 |
| 3 | Allinial Global | 102 | n.ap | n.ap | 0 | 0 | 12 | n.ap | 54 | n.ap | 36 | n.ap | 8 | n.ap |
| 4 | Praxity* | 88 | 33 | 167% | n.d | n.d | 1 | 1 | 69 | 20 | 18 | 12 | 4 | 5 |
| 5 | Inpact* | 62 | 49 | 27% | 19 | 0 | 7 | 5 | 47 | 40 | 8 | 4 | 12 | 10 |
| 6 | Antea* | 38 | 38 | 0% | 13 | 0 | 2 | 2 | 32 | 32 | 4 | 4 | 1 | 1 |
| 7 | IAPA* | 37 | 44 | -16% | n.d | n.d | 6 | 6 | 17 | 19 | 14 | 19 | 6 | 6 |
| 8 | BKR International* | 28 | 34 | -18% | n.d | n.d | 2 | 2 | n.d | n.d | n.d | n.d | 2 | 2 |
| 9 | Integra International* | 26 | 30 | -13% | n.d | n.d | 2 | 2 | 19 | 21 | 5 | 7 | 1 | 1 |
| 10 | GMN International* | 17 | 15 | 13% | 6 | 1 | 4 | 4 | 4 | 6 | 9 | 5 | 1 | 1 |
| 11 | MGI Worldwide with CPAAI* | 15 | 26 | -42% | n.d | 1 | 5 | 8 | 10 | 18 | - | - | 4 | 5 |
| 12 | Abacus Worldwide* | 12 | 16 | -25% | n.d | n.d | 2 | 2 | 5 | 11 | 5 | 3 | 3 | 3 |
| Total staff / growth | 665 | 458 | 23% | 90 | 3 | 57 | 43 | 422 | 284 | 160 | 99 | 49 | 41 | |
| Notes: (e) IAB estimate, n.d = not disclosed, n.c.= not collected, n.ap= not applicable, n.av= not available. (1) Growth in staff number attributed to increase in volume of operations and expansion of service offerings. (2) Increase in staff number is attributed to hiring more staff due to client demand. *Disclaimer = Data relating to correspondent and non-exclusive member firms is not included. Source: International Accounting Bulletin. | ||||||||||||||
| Nigeria Staff 2021 | ||||||||||||||
| Rank | Name | Total staff | Growth rate (%) | Female staff | Female Partners | Partners | Professional staff | Administrative staff | Offices | |||||
| 2020 | 2019 | 2020 | 2019 | 2020 | 2019 | 2020 | 2019 | 2020 | 2019 | |||||
| Networks | ||||||||||||||
| 1 | KPMG* (e) | 1,090 | 1,048 | 4% | n.d | n.d | n.d | 36 | n.d | n.d | n.d | n.d | n.d | n.d |
| 2 | PwC* (e) | 1,071 | 1,030 | 4% | n.d | n.d | 29 | 31 | n.d | n.d | n.d | n.d | n.d | n.d |
| 3 | EY* | 558 | 500 | 12% | n.d | n.d | 28 | 24 | 530 | n.d | n.d | n.d | n.d | n.d |
| 4 | Deloitte* (e) | 555 | 534 | 4% | n.d | n.d | n.d | n.d | n.d | n.d | n.d | n.d | n.d | n.d |
| 5 | PKF International* | 163 | 157 | 4% | n.d | n.d | 9 | 7 | 118 | 112 | 36 | 38 | 5 | 5 |
| 6 | Baker Tilly International* | 145 | 173 | -16% | 68 | 0 | 7 | 9 | 110 | 129 | 28 | 35 | 4 | 4 |
| 7 | Grant Thornton* (1) | 140 | 109 | 28% | 53 | 2 | 7 | 9 | 92 | 56 | 41 | 44 | 4 | 3 |
| 8 | TGS Global* | 128 | 128 | 0% | 33 | 1 | 5 | 5 | 88 | 88 | 35 | 35 | 7 | 7 |
| 9 | BDO* | 112 | 104 | 8% | 25 | 0 | 9 | 9 | 78 | 70 | 25 | 25 | 4 | 4 |
| 10 | Mazars* | 88 | 33 | 167% | n.d | n.d | 1 | 1 | 69 | 20 | 18 | 12 | 4 | 5 |
| 11 | HLB* | 70 | 69 | 1% | 13 | 0 | 3 | 2 | 29 | 29 | 38 | 38 | 3 | 3 |
| 12 | Crowe* | 68 | 72 | -6% | 35 | 2 | 7 | 6 | 51 | 56 | 10 | 10 | 1 | 1 |
| 13 | UHY International* (2) | 66 | 39 | 69% | 15 | 0 | 14 | 9 | 24 | 17 | 28 | 13 | 7 | 7 |
| 14 | Nexia International* | 58 | 59 | -2% | 14 | 0 | 4 | 5 | 37 | 39 | 17 | 15 | 3 | 4 |
| 15 | Kreston International* | 53 | 63 | -16% | 23 | 2 | 5 | 6 | 40 | 50 | 8 | 7 | 3 | 4 |
| 16 | Moore Global* | 16 | 13 | 23% | 9 | 3 | 5 | 1 | 6 | 7 | 5 | 5 | 1 | 1 |
| Total staff / growth | 4,381 | 4,130 | 6% | 288 | 10 | 133 | 160 | 1,272 | 673 | 289 | 277 | 46 | 48 | |
| Associations | ||||||||||||||
| 1 | Morison KSi* | 130 | 80 | 63% | 52 | 1 | 6 | 3 | 104 | 65 | 20 | 12 | 3 | 3 |
| 2 | PrimeGlobal* | 110 | 93 | 18% | n.d | n.d | 8 | 8 | 61 | 52 | 41 | 33 | 4 | 4 |
| 3 | Allinial Global | 102 | n.ap | n.ap | 0 | 0 | 12 | n.ap | 54 | n.ap | 36 | n.ap | 8 | n.ap |
| 4 | Praxity* | 88 | 33 | 167% | n.d | n.d | 1 | 1 | 69 | 20 | 18 | 12 | 4 | 5 |
| 5 | Inpact* | 62 | 49 | 27% | 19 | 0 | 7 | 5 | 47 | 40 | 8 | 4 | 12 | 10 |
| 6 | Antea* | 38 | 38 | 0% | 13 | 0 | 2 | 2 | 32 | 32 | 4 | 4 | 1 | 1 |
| 7 | IAPA* | 37 | 44 | -16% | n.d | n.d | 6 | 6 | 17 | 19 | 14 | 19 | 6 | 6 |
| 8 | BKR International* | 28 | 34 | -18% | n.d | n.d | 2 | 2 | n.d | n.d | n.d | n.d | 2 | 2 |
| 9 | Integra International* | 26 | 30 | -13% | n.d | n.d | 2 | 2 | 19 | 21 | 5 | 7 | 1 | 1 |
| 10 | GMN International* | 17 | 15 | 13% | 6 | 1 | 4 | 4 | 4 | 6 | 9 | 5 | 1 | 1 |
| 11 | MGI Worldwide with CPAAI* | 15 | 26 | -42% | n.d | 1 | 5 | 8 | 10 | 18 | - | 4 | 5 | |
| 12 | Abacus Worldwide* | 12 | 16 | -25% | n.d | n.d | 2 | 2 | 5 | 11 | 5 | 3 | 3 | 3 |
| Total staff / growth | 665 | 458 | 23% | 90 | 3 | 57 | 43 | 422 | 284 | 160 | 99 | 49 | 41 | |
| Notes: (e) IAB estimate, n.d = not disclosed, n.c.= not collected, n.ap= not applicable, n.av= not available. (1) Growth in staff number attributed to increase in volume of operations and expansion of service offerings. (2) Increase in staff number is attributed to hiring more staff due to clients’ demand. *Disclaimer = Data relating to correspondent and non-exclusive member firms is not included. Source: International Accounting Bulletin. | ||||||||||||||