IAB RANKINGS – Asia-Pacific

Asia-Pacific fee and staff tables

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Asia-Pacific fee 2023
Rank NameFee income (US$m)Last Year's fee income (US$m)Growth rate (%)Fee split (%)Year-end
Audit & AssuranceAccounting servicesTax servicesAdvisoryOther
Networks
1BDO1,506.71,452.14%53141320-Sep-22
2Grant Thornton*1,277.51,194.57%49-21255Sep-22
3RSM1,004.5902.011%55913184Dec-22
4Baker Tilly International969.6970.40%519101119Dec-22
5Crowe856.0884.5-3%53-81821Dec-22
6HLB International822.3707.116%33910444Dec-22
7Moore Global762.0713.77%758647Dec-22
8Pan-China International*715.1680.55%81-2215Dec-22
9ShineWing International*626.9592.96%7356610Dec-22
10Nexia International*524.5516.81%451719172Jun-22
11Kreston Global490.2520.3-6%5352769Oct-22
12Mazars*478.7443.28%751159-Aug-22
13Daxin Global*431.1462.5-7%5512384Dec-22
14PKF International425.2416.42%63109126Jun-22
15Reanda International224.5204.910%522181216Dec-22
16MGI Worldwide*149.0136.39%332816167Dec-22
17SFAI*133.0131.02%342418186Oct-22
18UHY International*104.3106.4-2%471414177Dec-22
19Russell Bedford International*104.091.514%411423184Dec-22
20ECOVIS International*83.466.226%392320108Dec-22
21IECnet*48.945.87%3415122910Jun-22
22Parker Russell International* 22.722.51%35352055Dec-22
23ETL GLOBAL21.218.614%n.dn.dn.dn.dn.dDec-22
24TGS*18.321.6-15%422391412Sep-22
25Kudos International15.114.45%352619614Sep-22
26UC&CS AMERICA4.32.571%61-1326-Dec-22
27FinExpertiza*2.02.8-28%56371420Jun-22
Total revenue / growth11,821.211,321.54%






Associations
1Praxity*1,313.51,244.06%6711887Dec-22
2PrimeGlobal*550.4401.337%382023136May-22
3GGI*359.5348.33%n.dn.dn.dn.dn.dDec-22
4Allinial Global*340.9310.510%4113161218Dec-22
5Morison Global*193.8177.39%6368203Oct-22
6LEA Global/Leading Edge Alliance*184.9175.35%2028162313Dec-22
7DFK International157.4175.5-10%5513111011Dec-22
8AGN International*136.6119.215%372116188Dec-22
9MSI Global*80.168.517%2226211912Dec-22
10BKR International*68.666.93%461719108Jun-22
11Integra International51.255.5-8%243322129Dec-22
12INPACT*32.934.4-4%392915116Dec-21
13Abacus Worldwide*28.525.910%292433122Dec-22
14BOKS International*24.43.4620%214312816Dec-22
15INAA Group*20.719.56%391628134Dec-22
16Antea*20.614.344%283771711Dec-22
17GMN International*11.713.5-13%48211678Sep-22
18EAI International*7.36.512%64191025Dec-22
19UC&CS Global5.84.333%61-1920-Dec-22
Total revenue / growth3,588.93,263.910%





Notes: (e) International Accounting Bulletin estimate. n.d = not disclosed, n.c.= not collected, n.ap= not applicable, n.av= not available
*Disclaimer = Data relating to 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
Asia-Pacific fee 2023
Rank NameFee income (US$m)Last Year's fee income (US$m)Growth rate (%)Fee split (%)Year-end
Audit & AssuranceAccounting servicesTax servicesAdvisoryOther
Networks
1BDO1,506.71,452.14%53141320-Sep-22
2Grant Thornton*1,277.51,194.57%49-21255Sep-22
3RSM1,004.5902.011%55913184Dec-22
4Baker Tilly International969.6970.40%519101119Dec-22
5Crowe856.0884.5-3%53-81821Dec-22
6HLB International822.3707.116%33910444Dec-22
7Moore Global762.0713.77%758647Dec-22
8Pan-China International*715.1680.55%81-2215Dec-22
9ShineWing International*626.9592.96%7356610Dec-22
10Nexia International*524.5516.81%451719172Jun-22
11Kreston Global490.2520.3-6%5352769Oct-22
12Mazars*478.7443.28%751159-Aug-22
13Daxin Global*431.1462.5-7%5512384Dec-22
14PKF International425.2416.42%63109126Jun-22
15Reanda International224.5204.910%522181216Dec-22
16MGI Worldwide*149.0136.39%332816167Dec-22
17SFAI*133.0131.02%342418186Oct-22
18UHY International*104.3106.4-2%471414177Dec-22
19Russell Bedford International*104.091.514%411423184Dec-22
20ECOVIS International*83.466.226%392320108Dec-22
21IECnet*48.945.87%3415122910Jun-22
22Parker Russell International* 22.722.51%35352055Dec-22
23ETL GLOBAL21.218.614%n.dn.dn.dn.dn.dDec-22
24TGS*18.321.6-15%422391412Sep-22
25Kudos International15.114.45%352619614Sep-22
26UC&CS AMERICA4.32.571%61-1326-Dec-22
27FinExpertiza*2.02.8-28%56371420Jun-22
Total revenue / growth11,821.211,321.54%






Associations
1BDO1,506.71,452.14%53141320-Sep-22
2Grant Thornton*1,277.51,194.57%49-21255Sep-22
3RSM1,004.5902.011%55913184Dec-22
4Baker Tilly International969.6970.40%519101119Dec-22
5Crowe856.0884.5-3%53-81821Dec-22
6HLB International822.3707.116%33910444Dec-22
7Moore Global762.0713.77%758647Dec-22
8Pan-China International*715.1680.55%81-2215Dec-22
9ShineWing International*626.9592.96%7356610Dec-22
10Nexia International*524.5516.81%451719172Jun-22
11Kreston Global490.2520.3-6%5352769Oct-22
12Mazars*478.7443.28%751159-Aug-22
13Daxin Global*431.1462.5-7%5512384Dec-22
14PKF International425.2416.42%63109126Jun-22
15Reanda International224.5204.910%522181216Dec-22
16MGI Worldwide*149.0136.39%332816167Dec-22
17SFAI*133.0131.02%342418186Oct-22
18UHY International*104.3106.4-2%471414177Dec-22
19Russell Bedford International*104.091.514%411423184Dec-22
20ECOVIS International*83.466.226%392320108Dec-22
21IECnet*48.945.87%3415122910Jun-22
22Parker Russell International* 22.722.51%35352055Dec-22
23ETL GLOBAL21.218.614%n.dn.dn.dn.dn.dDec-22
24TGS*18.321.6-15%422391412Sep-22
25Kudos International15.114.45%352619614Sep-22
26UC&CS AMERICA4.32.571%61-1326-Dec-22
27FinExpertiza*2.02.8-28%56371420Jun-22
Total revenue / growth11,821.211,321.54%





Notes: (e) International Accounting Bulletin estimate. n.d = not disclosed, n.c.= not collected, n.ap= not applicable, n.av= not available
*Disclaimer = Data relating to 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

Asia-Pacific fee 2023
Rank NameFee income (US$m)Last Year's fee income (US$m)Growth rate (%)Fee split (%)Year-end
Audit & AssuranceAccounting servicesTax servicesAdvisoryOther
Networks
1BDO1,506.71,452.14%53141320-Sep-22
2Grant Thornton*1,277.51,194.57%49-21255Sep-22
3RSM1,004.5902.011%55913184Dec-22
4Baker Tilly International969.6970.40%519101119Dec-22
5Crowe856.0884.5-3%53-81821Dec-22
6HLB International822.3707.116%33910444Dec-22
7Moore Global762.0713.77%758647Dec-22
8Pan-China International*715.1680.55%81-2215Dec-22
9ShineWing International*626.9592.96%7356610Dec-22
10Nexia International*524.5516.81%451719172Jun-22
11Kreston Global490.2520.3-6%5352769Oct-22
12Mazars*478.7443.28%751159-Aug-22
13Daxin Global*431.1462.5-7%5512384Dec-22
14PKF International425.2416.42%63109126Jun-22
15Reanda International224.5204.910%522181216Dec-22
16MGI Worldwide*149.0136.39%332816167Dec-22
17SFAI*133.0131.02%342418186Oct-22
18UHY International*104.3106.4-2%471414177Dec-22
19Russell Bedford International*104.091.514%411423184Dec-22
20ECOVIS International*83.466.226%392320108Dec-22
21IECnet*48.945.87%3415122910Jun-22
22Parker Russell International* 22.722.51%35352055Dec-22
23ETL GLOBAL21.218.614%n.dn.dn.dn.dn.dDec-22
24TGS*18.321.6-15%422391412Sep-22
25Kudos International15.114.45%352619614Sep-22
26UC&CS AMERICA4.32.571%61-1326-Dec-22
27FinExpertiza*2.02.8-28%56371420Jun-22
Total revenue / growth11,821.211,321.54%






Associations
1Praxity*1,313.51,244.06%6711887Dec-22
2PrimeGlobal*550.4401.337%382023136May-22
3GGI*359.5348.33%n.dn.dn.dn.dn.dDec-22
4Allinial Global*340.9310.510%4113161218Dec-22
5Morison Global*193.8177.39%6368203Oct-22
6LEA Global/Leading Edge Alliance*184.9175.35%2028162313Dec-22
7DFK International157.4175.5-10%5513111011Dec-22
8AGN International*136.6119.215%372116188Dec-22
9MSI Global*80.168.517%2226211912Dec-22
10BKR International*68.666.93%461719108Jun-22
11Integra International51.255.5-8%243322129Dec-22
12INPACT*32.934.4-4%392915116Dec-21
13Abacus Worldwide*28.525.910%292433122Dec-22
14BOKS International*24.43.4620%214312816Dec-22
15INAA Group*20.719.56%391628134Dec-22
16Antea*20.614.344%283771711Dec-22
17GMN International*11.713.5-13%48211678Sep-22
18EAI International*7.36.512%64191025Dec-22
19UC&CS Global5.84.333%61-1920-Dec-22
Total revenue / growth3,588.93,263.910%





Notes: (e) International Accounting Bulletin estimate. n.d = not disclosed, n.c.= not collected, n.ap= not applicable, n.av= not available
*Disclaimer = Data relating to 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

Asia-Pacific fee 2023
Rank NameFee income (US$m)Last Year's fee income (US$m)Growth rate (%)Fee split (%)Year-end
Audit & AssuranceAccounting servicesTax servicesAdvisoryOther
Networks
1BDO1,506.71,452.14%53141320-Sep-22
2Grant Thornton*1,277.51,194.57%49-21255Sep-22
3RSM1,004.5902.011%55913184Dec-22
4Baker Tilly International969.6970.40%519101119Dec-22
5Crowe856.0884.5-3%53-81821Dec-22
6HLB International822.3707.116%33910444Dec-22
7Moore Global762.0713.77%758647Dec-22
8Pan-China International*715.1680.55%81-2215Dec-22
9ShineWing International*626.9592.96%7356610Dec-22
10Nexia International*524.5516.81%451719172Jun-22
11Kreston Global490.2520.3-6%5352769Oct-22
12Mazars*478.7443.28%751159-Aug-22
13Daxin Global*431.1462.5-7%5512384Dec-22
14PKF International425.2416.42%63109126Jun-22
15Reanda International224.5204.910%522181216Dec-22
16MGI Worldwide*149.0136.39%332816167Dec-22
17SFAI*133.0131.02%342418186Oct-22
18UHY International*104.3106.4-2%471414177Dec-22
19Russell Bedford International*104.091.514%411423184Dec-22
20ECOVIS International*83.466.226%392320108Dec-22
21IECnet*48.945.87%3415122910Jun-22
22Parker Russell International* 22.722.51%35352055Dec-22
23ETL GLOBAL21.218.614%n.dn.dn.dn.dn.dDec-22
24TGS*18.321.6-15%422391412Sep-22
25Kudos International15.114.45%352619614Sep-22
26UC&CS AMERICA4.32.571%61-1326-Dec-22
27FinExpertiza*2.02.8-28%56371420Jun-22
Total revenue / growth11,821.211,321.54%






Associations
1Praxity*1,313.51,244.06%6711887Dec-22
2PrimeGlobal*550.4401.337%382023136May-22
3GGI*359.5348.33%n.dn.dn.dn.dn.dDec-22
4Allinial Global*340.9310.510%4113161218Dec-22
5Morison Global*193.8177.39%6368203Oct-22
6LEA Global/Leading Edge Alliance*184.9175.35%2028162313Dec-22
7DFK International157.4175.5-10%5513111011Dec-22
8AGN International*136.6119.215%372116188Dec-22
9MSI Global*80.168.517%2226211912Dec-22
10BKR International*68.666.93%461719108Jun-22
11Integra International51.255.5-8%243322129Dec-22
12INPACT*32.934.4-4%392915116Dec-21
13Abacus Worldwide*28.525.910%292433122Dec-22
14BOKS International*24.43.4620%214312816Dec-22
15INAA Group*20.719.56%391628134Dec-22
16Antea*20.614.344%283771711Dec-22
17GMN International*11.713.5-13%48211678Sep-22
18EAI International*7.36.512%64191025Dec-22
19UC&CS Global5.84.333%61-1920-Dec-22
Total revenue / growth3,588.93,263.910%





Notes: (e) International Accounting Bulletin estimate. n.d = not disclosed, n.c.= not collected, n.ap= not applicable, n.av= not available
*Disclaimer = Data relating to 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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Asia-Pacific staff 2023
RankNameTotal staff 2022Total staff 2021Growth (%)PartnersProfessional staffAdministrative staffOffices
20222021202220212022202120222021
Networks
1BDO25,71021,64719%1,1751,03422,13518,4492,4002,164129115
2Grant Thornton*22,92520,24813%1,0711,04619,75617,2562,0981,946123120
3RSM14,58512,89113%74265511,87210,5081,9711,728121121
4Baker Tilly International13,96113,4614%63963211,73511,5481,5871,28110197
5Moore Global12,07810,15819%57954310,7868,9667136498684
6Crowe11,94013,243-10%7477499,45810,7671,7351,727244251
7ShineWing International*10,9569,71013%4974739,7168,5497436886561
8HLB International10,41011,261-8%7568188,3578,7701,2971,673165211
9Mazars*8,9758,7353%1931987,7737,5601,0099776361
10Nexia International*8,7098,2376%5836256,0805,7162,0461,896163171
11Pan-China International*7,7707,04510%3393217,0816,3983503261818
12Kreston Global6,6526,720-1%4654085,5205,677667635146146
13PKF International6,4037,297-12%5175045,3186,11056868311749
14Daxin Global*4,3924,779-8%2142003,8714,2093073705856
15Reanda International4,0453,67810%1431423,3973,0465054907972
16UHY International*3,1912,9837%2402312,6032,4163483367881
17MGI Worldwide*3,0493,0131%3452951,8591,9418457777783
18ECOVIS International*2,0961,78917%1541461,7211,4642211797163
19SFAI*1,8691,7626%1141011,3551,3064003555655
20Russell Bedford International*1,7991,52518%1791511,1359934853814846
21TGS*8078070%576067865472933032
22IECnet*76064817%1201434252752152303840
23Kudos International4934832%292240740057612018
24Parker Russell International* 4404390%545736136225204242
25UC&CS AMERICA38127738%25103022335434117
26ETL GLOBAL35030814%n.dn.dn.dn.dn.dn.dn.dn.d
27FinExpertiza*1461404%3823839725201310
Total staff / growth184,892173,2847%10,0159,587153,784143,67020,74319,7192,1622,110

Associations
1Praxity*22,50020,7778%98792319,29517,7472,2182,107186170
2PrimeGlobal*7,2006,06519%5074815,4873,1691,2062,415161140
3Morison Global*4,2904,1374%2982933,3683,2496245958384
4DFK International3,5793,5830%2172402,9762,9583863858994
5LEA Global/Leading Edge Alliance*3,5723,3108%2201912,8132,714539405147140
6BKR International*2,7212,6931%1911862,2152,2023153057573
7GGI*2,4972,528-1%n.dn.dn.dn.dn.dn.dn.dn.d
8Allinial Global*2,4202,2388%2402191,8001,68738033213476
9AGN International*2,0681,81214%2041791,6091,3362552978671
10MSI Global*1,4091,3098%1261261,0849441992394330
11Integra International1,1171,303-14%851278869751462012020
12INPACT*1,0481,120-6%8881875931851085858
13INAA Group*8658581%70705024962932932711
14Antea*8187736%88816075601231323537
15GMN International*7327113%70694494292132133434
16Abacus Worldwide*60452216%80783203142041303536
17UC&CS Global447460-3%322535438361521713
18EAI International*42538610%403734031045392012
19BOKS International*39332919%682928728038202013
Total staff / growth58,70554,9147%3,6113,43545,26740,6847,3308,2681,2701,112
Notes: (e) International Accounting Bulletin estimate. n.d = not disclosed, n.c.= not collected, n.ap= not applicable, n.av= not available
*Disclaimer = Data relating to 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.
Asia-Pacific staff 2023
RankNameTotal staff 2022Total staff 2021Growth (%)PartnersProfessional staffAdministrative staffOffices
20222021202220212022202120222021
Networks
1BDO25,71021,64719%1,1751,03422,13518,4492,4002,164129115
2Grant Thornton*22,92520,24813%1,0711,04619,75617,2562,0981,946123120
3RSM14,58512,89113%74265511,87210,5081,9711,728121121
4Baker Tilly International13,96113,4614%63963211,73511,5481,5871,28110197
5Moore Global12,07810,15819%57954310,7868,9667136498684
6Crowe11,94013,243-10%7477499,45810,7671,7351,727244251
7ShineWing International*10,9569,71013%4974739,7168,5497436886561
8HLB International10,41011,261-8%7568188,3578,7701,2971,673165211
9Mazars*8,9758,7353%1931987,7737,5601,0099776361
10Nexia International*8,7098,2376%5836256,0805,7162,0461,896163171
11Pan-China International*7,7707,04510%3393217,0816,3983503261818
12Kreston Global6,6526,720-1%4654085,5205,677667635146146
13PKF International6,4037,297-12%5175045,3186,11056868311749
14Daxin Global*4,3924,779-8%2142003,8714,2093073705856
15Reanda International4,0453,67810%1431423,3973,0465054907972
16UHY International*3,1912,9837%2402312,6032,4163483367881
17MGI Worldwide*3,0493,0131%3452951,8591,9418457777783
18ECOVIS International*2,0961,78917%1541461,7211,4642211797163
19SFAI*1,8691,7626%1141011,3551,3064003555655
20Russell Bedford International*1,7991,52518%1791511,1359934853814846
21TGS*8078070%576067865472933032
22IECnet*76064817%1201434252752152303840
23Kudos International4934832%292240740057612018
24Parker Russell International* 4404390%545736136225204242
25UC&CS AMERICA38127738%25103022335434117
26ETL GLOBAL35030814%n.dn.dn.dn.dn.dn.dn.dn.d
27FinExpertiza*1461404%3823839725201310
Total staff / growth184,892173,2847%10,0159,587153,784143,67020,74319,7192,1622,110

Associations
1Praxity*22,50020,7778%98792319,29517,7472,2182,107186170
2PrimeGlobal*7,2006,06519%5074815,4873,1691,2062,415161140
3Morison Global*4,2904,1374%2982933,3683,2496245958384
4DFK International3,5793,5830%2172402,9762,9583863858994
5LEA Global/Leading Edge Alliance*3,5723,3108%2201912,8132,714539405147140
6BKR International*2,7212,6931%1911862,2152,2023153057573
7GGI*2,4972,528-1%n.dn.dn.dn.dn.dn.dn.dn.d
8Allinial Global*2,4202,2388%2402191,8001,68738033213476
9AGN International*2,0681,81214%2041791,6091,3362552978671
10MSI Global*1,4091,3098%1261261,0849441992394330
11Integra International1,1171,303-14%851278869751462012020
12INPACT*1,0481,120-6%8881875931851085858
13INAA Group*8658581%70705024962932932711
14Antea*8187736%88816075601231323537
15GMN International*7327113%70694494292132133434
16Abacus Worldwide*60452216%80783203142041303536
17UC&CS Global447460-3%322535438361521713
18EAI International*42538610%403734031045392012
19BOKS International*39332919%682928728038202013
Total staff / growth58,70554,9147%3,6113,43545,26740,6847,3308,2681,2701,112
Notes: (e) International Accounting Bulletin estimate. n.d = not disclosed, n.c.= not collected, n.ap= not applicable, n.av= not available
*Disclaimer = Data relating to 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.
Asia-Pacific staff 2023
RankNameTotal staff 2022Total staff 2021Growth (%)PartnersProfessional staffAdministrative staffOffices
20222021202220212022202120222021
Networks
1BDO25,71021,64719%1,1751,03422,13518,4492,4002,164129115
2Grant Thornton*22,92520,24813%1,0711,04619,75617,2562,0981,946123120
3RSM14,58512,89113%74265511,87210,5081,9711,728121121
4Baker Tilly International13,96113,4614%63963211,73511,5481,5871,28110197
5Moore Global12,07810,15819%57954310,7868,9667136498684
6Crowe11,94013,243-10%7477499,45810,7671,7351,727244251
7ShineWing International*10,9569,71013%4974739,7168,5497436886561
8HLB International10,41011,261-8%7568188,3578,7701,2971,673165211
9Mazars*8,9758,7353%1931987,7737,5601,0099776361
10Nexia International*8,7098,2376%5836256,0805,7162,0461,896163171
11Pan-China International*7,7707,04510%3393217,0816,3983503261818
12Kreston Global6,6526,720-1%4654085,5205,677667635146146
13PKF International6,4037,297-12%5175045,3186,11056868311749
14Daxin Global*4,3924,779-8%2142003,8714,2093073705856
15Reanda International4,0453,67810%1431423,3973,0465054907972
16UHY International*3,1912,9837%2402312,6032,4163483367881
17MGI Worldwide*3,0493,0131%3452951,8591,9418457777783
18ECOVIS International*2,0961,78917%1541461,7211,4642211797163
19SFAI*1,8691,7626%1141011,3551,3064003555655
20Russell Bedford International*1,7991,52518%1791511,1359934853814846
21TGS*8078070%576067865472933032
22IECnet*76064817%1201434252752152303840
23Kudos International4934832%292240740057612018
24Parker Russell International* 4404390%545736136225204242
25UC&CS AMERICA38127738%25103022335434117
26ETL GLOBAL35030814%n.dn.dn.dn.dn.dn.dn.dn.d
27FinExpertiza*1461404%3823839725201310
Total staff / growth184,892173,2847%10,0159,587153,784143,67020,74319,7192,1622,110

Associations
1Praxity*22,50020,7778%98792319,29517,7472,2182,107186170
2PrimeGlobal*7,2006,06519%5074815,4873,1691,2062,415161140
3Morison Global*4,2904,1374%2982933,3683,2496245958384
4DFK International3,5793,5830%2172402,9762,9583863858994
5LEA Global/Leading Edge Alliance*3,5723,3108%2201912,8132,714539405147140
6BKR International*2,7212,6931%1911862,2152,2023153057573
7GGI*2,4972,528-1%n.dn.dn.dn.dn.dn.dn.dn.d
8Allinial Global*2,4202,2388%2402191,8001,68738033213476
9AGN International*2,0681,81214%2041791,6091,3362552978671
10MSI Global*1,4091,3098%1261261,0849441992394330
11Integra International1,1171,303-14%851278869751462012020
12INPACT*1,0481,120-6%8881875931851085858
13INAA Group*8658581%70705024962932932711
14Antea*8187736%88816075601231323537
15GMN International*7327113%70694494292132133434
16Abacus Worldwide*60452216%80783203142041303536
17UC&CS Global447460-3%322535438361521713
18EAI International*42538610%403734031045392012
19BOKS International*39332919%682928728038202013
Total staff / growth58,70554,9147%3,6113,43545,26740,6847,3308,2681,2701,112
Notes: (e) International Accounting Bulletin estimate. n.d = not disclosed, n.c.= not collected, n.ap= not applicable, n.av= not available
*Disclaimer = Data relating to 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.