IAB RANKINGS – Networks fee and staff
World Networks fee and staff rankings
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Networks: Fee Data | |||||||||||
Rank | Name | Fee income (US$m) | Last Year's fee income (US$m) | Growth rate (%) | Fee split (%) | Year-end | |||||
Audit & Assurance | Accounting services | Tax services | Advisory | Other | |||||||
1 | Deloitte* (1) | 59,300.0 | 50,200.0 | 18% | 19 | - | 17 | 64 | - | May-22 | |
2 | PwC* | 50,294.0 | 45,142.0 | 11% | 36 | - | 23 | 41 | - | Jun-22 | |
3 | EY* | 45,420.0 | 39,959.0 | 14% | 32 | - | 25 | 31 | 13 | Jun-22 | |
4 | KPMG* | 34,640.0 | 32,130.0 | 8% | 34 | - | 21 | 45 | - | Sep-22 | |
5 | BDO (2) | 12,760.9 | 11,732.9 | 9% | 42 | 14 | 22 | 22 | - | Sep-22 | |
6 | RSM (3) | 8,132.4 | 7,256.4 | 12% | 33 | 6 | 27 | 33 | 1 | Dec-22 | |
7 | Grant Thornton* | 7,155.1 | 6,578.4 | 9% | 40 | - | 21 | 38 | 2 | Sep-22 | |
8 | Crowe (4) | 4,899.5 | 4,560.8 | 7% | 37 | - | 31 | 23 | 9 | Dec-22 | |
9 | Baker Tilly International (5) | 4,473.3 | 4,209.8 | 6% | 36 | 13 | 25 | 18 | 9 | Dec-22 | |
10 | HLB International (6) | 4,436.9 | 4,081.4 | 9% | 28 | 14 | 27 | 27 | 4 | Dec-22 | |
11 | Moore Global (7) | 3,945.2 | 3,563.7 | 11% | 37 | 12 | 29 | 15 | 7 | Dec-22 | |
12 | Nexia International* (8) | 2,765.5 | 5,078.6 | -46% | 38 | 21 | 23 | 14 | 4 | Jun-22 | |
13 | Kreston Global (9) | 2,709.1 | 2,609.7 | 4% | 36 | 12 | 26 | 16 | 9 | Oct-22 | |
14 | Mazars* | 2,697.4 | 2,515.1 | 7% | 49 | 16 | 16 | 17 | 2 | Aug-22 | |
15 | ETL GLOBAL (10) | 2,238.5 | 2,059.3 | 9% | 8 | 60 | 20 | 8 | 4 | Dec-22 | |
16 | PKF International (11) | 1,709.8 | 1,507.7 | 13% | 46 | 14 | 22 | 10 | 8 | Jun-22 | |
17 | MGI Worldwide* | 849.4 | 848.5 | 0% | 27 | 28 | 25 | 9 | 11 | Dec-22 | |
18 | SFAI* | 762.0 | 746.0 | 2% | 25 | 23 | 15 | 32 | 5 | Oct-22 | |
19 | Russell Bedford International* | 753.0 | 692.7 | 9% | 25 | 29 | 22 | 9 | 15 | Dec-22 | |
20 | UHY International* | 733.3 | 685.3 | 7% | 42 | 20 | 19 | 17 | 3 | Dec-22 | |
21 | ShineWing International* | 685.9 | 653.4 | 5% | 70 | 5 | 9 | 7 | 9 | Dec-22 | |
22 | ECOVIS International* (12) | 545.9 | 539.2 | 1% | 20 | 24 | 25 | 21 | 10 | Dec-22 | |
23 | Daxin Global* | 467.6 | 492.0 | -5% | 53 | 3 | 4 | 36 | 4 | Dec-22 | |
24 | TGS* | 281.0 | 264.5 | 6% | 16 | 44 | 19 | 11 | 10 | Sep-22 | |
25 | Reanda International (13) | 280.7 | 260.0 | 8% | 46 | 6 | 18 | 13 | 17 | Dec-22 | |
26 | IECnet* | 205.5 | 191.5 | 7% | 26 | 25 | 23 | 13 | 13 | Jun-22 | |
27 | Parker Russell International* | 192.3 | 185.9 | 3% | 28 | 45 | 13 | 9 | 5 | Dec-22 | |
28 | Auren* | 142.1 | 145.0 | -2% | 22 | 25 | 27 | 19 | 7 | Dec-22 | |
29 | SMS Latinoamérica* | 67.4 | 68.8 | -2% | 28 | 18 | 28 | 18 | 8 | Dec-22 | |
30 | UC&CS America (14) | 57.5 | 64.7 | -11% | 44 | - | 43 | 13 | - | Dec-22 | |
31 | Kudos International (15) | 50.5 | 47.6 | 6% | 35 | 25 | 15 | 7 | 18 | Sep-22 | |
32 | FinExpertiza* (16) | 49.2 | 35.1 | 40% | 27 | 32 | 6 | 24 | 11 | Jun-22 | |
Total revenue / growth | 253,701.2 | 229,105.1 | 11% | ||||||||
Notes: (e) International Accounting Bulletin estimate. n.d = not disclosed, n.c.= not collected, n.ap= not applicable, n.av= not available (1) Published revenue figures were in US$bn and were aggregated across the Deloitte organisation. (2) FY22 includes $3,625.8m from alliance members. (3) FY22 includes $2,119m from alliance and correspondent members. (4) FY22 includes $1,569.6m from alliance members. (5) FY22 includes $40m from alliance members. (6) FY22 includes $763.7m from correspondent and alliance members. (7) FY22 included $7m from correspondent members. (8) Lost member firm(s). (9) FY22 data includes $7.9m from correspondent and alliance members. (10) FY22 includes $646.4m from alliance and correspondent members. (11) FY22 fee income includes $8.3m from correspondent members. (12) FY22 fee data does not include $1,200m from correspondent members. (13) FY22 includes $18.9m from correspondent members. (14) FY22 fee income includes $14m from alliance member. (15) FY22 data includes $14.9m from alliance members. (16) Added member firms and gained new clients due to exit of companies from Russia. *Disclaimer = Data relating to non-exclusive member firms is not included. Where data for accounting services are not disclosed, they are included in audit and assurance. Source: International Accounting Bulletin |
Networks: Fee Data | |||||||||||
Rank | Name | Fee income (US$m) | Last Years fee income (US$m) | Growth rate (%) | Fee split (%) | Year-end | |||||
Audit & Assurance | Accounting services | Tax services | Advisory | Other | |||||||
1 | Deloitte* (1) | 59,300.0 | 50,200.0 | 18% | 19 | - | 17 | 64 | - | May-22 | |
2 | PwC* | 50,294.0 | 45,142.0 | 11% | 36 | - | 23 | 41 | - | Jun-22 | |
3 | EY* | 45,420.0 | 39,959.0 | 14% | 32 | - | 25 | 31 | 13 | Jun-22 | |
4 | KPMG* | 34,640.0 | 32,130.0 | 8% | 34 | - | 21 | 45 | - | Sep-22 | |
5 | BDO (2) | 12,760.9 | 11,732.9 | 9% | 42 | 14 | 22 | 22 | - | Sep-22 | |
6 | RSM (3) | 8,132.4 | 7,256.4 | 12% | 33 | 6 | 27 | 33 | 1 | Dec-22 | |
7 | Grant Thornton* | 7,155.1 | 6,578.4 | 9% | 40 | - | 21 | 38 | 2 | Sep-22 | |
8 | Crowe (4) | 4,899.5 | 4,560.8 | 7% | 37 | - | 31 | 23 | 9 | Dec-22 | |
9 | Baker Tilly International (5) | 4,473.3 | 4,209.8 | 6% | 36 | 13 | 25 | 18 | 9 | Dec-22 | |
10 | HLB International (6) | 4,436.9 | 4,081.4 | 9% | 28 | 14 | 27 | 27 | 4 | Dec-22 | |
11 | Moore Global (7) | 3,945.2 | 3,563.7 | 11% | 37 | 12 | 29 | 15 | 7 | Dec-22 | |
12 | Nexia International* (8) | 2,765.5 | 5,078.6 | -46% | 38 | 21 | 23 | 14 | 4 | Jun-22 | |
13 | Kreston Global (9) | 2,709.1 | 2,609.7 | 4% | 36 | 12 | 26 | 16 | 9 | Oct-22 | |
14 | Mazars* | 2,697.4 | 2,515.1 | 7% | 49 | 16 | 16 | 17 | 2 | Aug-22 | |
15 | ETL GLOBAL (10) | 2,238.5 | 2,059.3 | 9% | 8 | 60 | 20 | 8 | 4 | Dec-22 | |
16 | PKF International (11) | 1,709.8 | 1,507.7 | 13% | 46 | 14 | 22 | 10 | 8 | Jun-22 | |
17 | MGI Worldwide* | 849.4 | 848.5 | 0% | 27 | 28 | 25 | 9 | 11 | Dec-22 | |
18 | SFAI* | 762.0 | 746.0 | 2% | 25 | 23 | 15 | 32 | 5 | Oct-22 | |
19 | Russell Bedford International* | 753.0 | 692.7 | 9% | 25 | 29 | 22 | 9 | 15 | Dec-22 | |
20 | UHY International* | 733.3 | 685.3 | 7% | 42 | 20 | 19 | 17 | 3 | Dec-22 | |
21 | ShineWing International* | 685.9 | 653.4 | 5% | 70 | 5 | 9 | 7 | 9 | Dec-22 | |
22 | ECOVIS International* (12) | 545.9 | 539.2 | 1% | 20 | 24 | 25 | 21 | 10 | Dec-22 | |
23 | Daxin Global* | 467.6 | 492.0 | -5% | 53 | 3 | 4 | 36 | 4 | Dec-22 | |
24 | TGS* | 281.0 | 264.5 | 6% | 16 | 44 | 19 | 11 | 10 | Sep-22 | |
25 | Reanda International (13) | 280.7 | 260.0 | 8% | 46 | 6 | 18 | 13 | 17 | Dec-22 | |
26 | IECnet* | 205.5 | 191.5 | 7% | 26 | 25 | 23 | 13 | 13 | Jun-22 | |
27 | Parker Russell International* | 192.3 | 185.9 | 3% | 28 | 45 | 13 | 9 | 5 | Dec-22 | |
28 | Auren* | 142.1 | 145.0 | -2% | 22 | 25 | 27 | 19 | 7 | Dec-22 | |
29 | SMS Latinoamérica* | 67.4 | 68.8 | -2% | 28 | 18 | 28 | 18 | 8 | Dec-22 | |
30 | UC&CS America (14) | 57.5 | 64.7 | -11% | 44 | - | 43 | 13 | - | Dec-22 | |
31 | Kudos International (15) | 50.5 | 47.6 | 6% | 35 | 25 | 15 | 7 | 18 | Sep-22 | |
32 | FinExpertiza* (16) | 49.2 | 35.1 | 40% | 27 | 32 | 6 | 24 | 11 | Jun-22 | |
Total revenue / growth | 253,701.2 | 229,105.1 | 11% | ||||||||
Notes: (e) International Accounting Bulletin estimate. n.d = not disclosed, n.c.= not collected, n.ap= not applicable, n.av= not available (1) Published revenue figures were in US$bn and were aggregated across the Deloitte organisation. (2) FY22 includes $3,625.8m from alliance members. (3) FY22 includes $2,119m from alliance and correspondent members. (4) FY22 includes $1,569.6m from alliance members. (5) FY22 includes $40m from alliance members. (6) FY22 includes $763.7m from correspondent and alliance members. (7) FY2 included $7m from correspondent members. (8) Lost member firm(s). (9) FY22 data includes $7.9m from correspondent and alliance members. (10) FY22 includes $646.4m from alliance and correspondence members. (11) FY22 fee income includes $8.3m from correspondent members. (12) FY22 fee data does not include $1,200m from correspondent members. (13) FY22 includes $18.9m from correspondent members. (14) FY22 fee income includes $14m from alliance member. (15) FY22 data includes $14.9m from alliance members. (16) Added member firm(s) and gained new clients due to exit of companies from Russia. *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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Networks: Staff Data | ||||||||||||||||
Rank | Name | Total staff | Growth rate (%) | Partners | Professional staff | Administrative staff | Offices | |||||||||
2022 | 2021 | 2022 | 2021 | 2022 | 2021 | 2022 | 2021 | 2022 | 2021 | |||||||
1 | Deloitte* | 411,951 | 345,374 | 19% | 17,927 | 16,772 | 336,754 | 274,804 | 57,270 | 53,798 | n.d | n.d | ||||
2 | EY* (1) | 365,399 | 312,250 | 17% | n.d | 12,938 | n.d | n.d | n.d | n.d | 700 | 700 | ||||
3 | PwC* | 327,947 | 295,371 | 11% | n.d | 11,897 | n.d | 241,924 | n.d | 41,550 | n.d | n.d | ||||
4 | KPMG* | 265,646 | 236,257 | 12% | n.d | 11,455 | n.d | n.d | n.d | n.d | n.d | n.d | ||||
5 | BDO | 111,307 | 97,292 | 14% | 7,744 | 7,234 | 89,585 | 76,467 | 13,978 | 13,591 | 1,803 | 1,728 | ||||
6 | Grant Thornton* | 68,517 | 62,305 | 10% | 3,978 | 3,891 | 56,465 | 50,788 | 8,074 | 7,627 | 759 | 768 | ||||
7 | RSM | 56,674 | 51,528 | 10% | 4,367 | 4,344 | 43,935 | 38,798 | 8,372 | 8,386 | 834 | 864 | ||||
8 | HLB International | 40,831 | 38,732 | 5% | 3,443 | 3,237 | 30,491 | 28,927 | 6,897 | 6,568 | 1,128 | 1,030 | ||||
9 | Crowe | 40,309 | 40,566 | -1% | 4,009 | 3,965 | 30,677 | 31,115 | 5,623 | 5,486 | 798 | 833 | ||||
10 | Baker Tilly International | 40,177 | 37,653 | 7% | 3,078 | 2,954 | 30,943 | 29,156 | 6,156 | 5,543 | 691 | 702 | ||||
11 | Moore Global | 34,413 | 30,218 | 14% | 2,910 | 2,785 | 27,326 | 23,639 | 4,177 | 3,794 | 522 | 502 | ||||
12 | Mazars* | 30,663 | 28,440 | 8% | 1,120 | 1,082 | 25,770 | 23,885 | 3,773 | 3,473 | 313 | 309 | ||||
13 | Nexia International* | 25,941 | 35,687 | -27% | 2,178 | 3,470 | 19,138 | 25,865 | 4,625 | 6,352 | 608 | 790 | ||||
14 | Kreston Global | 24,948 | 23,563 | 6% | 2,649 | 2,338 | 19,606 | 18,897 | 2,693 | 2,328 | 818 | 750 | ||||
15 | PKF International | 21,113 | 19,088 | 11% | 2,000 | 1,763 | 16,450 | 14,839 | 2,663 | 2,486 | 513 | 206 | ||||
16 | ETL GLOBAL | 20,885 | 18,065 | 16% | 2,030 | 1,700 | 15,720 | 13,700 | 3,135 | 2,665 | 1,320 | 1,300 | ||||
17 | SFAI* | 13,012 | 12,290 | 6% | 943 | 900 | 10,059 | 9,440 | 2,010 | 1,950 | 320 | 307 | ||||
18 | ShineWing International* | 11,716 | 10,378 | 13% | 583 | 536 | 10,242 | 9,007 | 891 | 835 | 95 | 86 | ||||
19 | MGI Worldwide* | 10,976 | 10,626 | 3% | 1,495 | 1,227 | 7,368 | 7,392 | 2,113 | 2,007 | 408 | 408 | ||||
20 | UHY International* | 9,411 | 8,961 | 5% | 906 | 882 | 7,276 | 6,806 | 1,229 | 1,273 | 343 | 343 | ||||
21 | Russell Bedford International* | 8,882 | 8,135 | 9% | 1,035 | 975 | 6,280 | 5,827 | 1,567 | 1,333 | 369 | 357 | ||||
22 | ECOVIS International* | 8,207 | 7,046 | 16% | 774 | 746 | 6,439 | 5,368 | 994 | 924 | 331 | 308 | ||||
23 | Reanda International | 5,019 | 4,551 | 10% | 240 | 231 | 4,103 | 3,667 | 676 | 653 | 144 | 137 | ||||
24 | Daxin Global* | 4,819 | 5,102 | -6% | 264 | 235 | 4,196 | 4,463 | 359 | 404 | 99 | 85 | ||||
25 | TGS* | 4,291 | 4,300 | 0% | 346 | 359 | 3,552 | 3,410 | 393 | 531 | 266 | 255 | ||||
26 | IECnet* | 2,787 | 2,446 | 14% | 385 | 397 | 1,912 | 1,558 | 490 | 491 | 159 | 157 | ||||
27 | Auren* | 2,063 | 2,040 | 1% | 265 | 274 | 1,588 | 1,557 | 210 | 209 | 60 | 59 | ||||
28 | UC&CS AMERICA (2) | 1,980 | 1,951 | 1% | 279 | 264 | 1,438 | 1,408 | 263 | 279 | 178 | 171 | ||||
29 | Parker Russell International* | 1,959 | 2,026 | -3% | 294 | 294 | 1,540 | 1,607 | 125 | 125 | 169 | 167 | ||||
30 | SMS Latinoamérica* | 1,912 | 1,952 | -2% | 173 | 177 | 1,558 | 1,590 | 181 | 185 | 48 | 50 | ||||
31 | FinExpertiza* | 1,722 | 1,689 | 2% | 129 | 118 | 1,285 | 1,283 | 308 | 288 | 57 | 51 | ||||
32 | Kudos International | 1,241 | 1,273 | -3% | 143 | 142 | 951 | 974 | 147 | 157 | 65 | 62 | ||||
Total staff / growth | 1,976,718 | 1,757,155 | 12% | 65,687 | 99,582 | 812,647 | 958,161 | 139,392 | 175,291 | 13,918 | 13,485 | |||||
Notes: (e) International Accounting Bulletin estimate. n.d = not disclosed, n.c.= not collected, n.ap= not applicable, n.av= not available (1) EY global staff includes 68,000 from other global entities for 2022 and 53,005 for 2021. (2) Restated staff figures for last year as there were errors in submitted data. *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. |
Networks: Staff Data | ||||||||||||||||
Rank | Name | Total staff | Growth rate (%) | Partners | Professional staff | Administrative staff | Offices | |||||||||
2022 | 2021 | 2022 | 2021 | 2022 | 2021 | 2022 | 2021 | 2022 | 2021 | |||||||
1 | Deloitte* | 411,951 | 345,374 | 19% | 17,927 | 16,772 | 336,754 | 274,804 | 57,270 | 53,798 | n.d | n.d | ||||
2 | EY* (1) | 365,399 | 312,250 | 17% | n.d | 12,938 | n.d | n.d | n.d | n.d | 700 | 700 | ||||
3 | PwC* | 327,947 | 295,371 | 11% | n.d | 11,897 | n.d | 241,924 | n.d | 41,550 | n.d | n.d | ||||
4 | KPMG* | 265,646 | 236,257 | 12% | n.d | 11,455 | n.d | n.d | n.d | n.d | n.d | n.d | ||||
5 | BDO | 111,307 | 97,292 | 14% | 7,744 | 7,234 | 89,585 | 76,467 | 13,978 | 13,591 | 1,803 | 1,728 | ||||
6 | Grant Thornton* | 68,517 | 62,305 | 10% | 3,978 | 3,891 | 56,465 | 50,788 | 8,074 | 7,627 | 759 | 768 | ||||
7 | RSM | 56,674 | 51,528 | 10% | 4,367 | 4,344 | 43,935 | 38,798 | 8,372 | 8,386 | 834 | 864 | ||||
8 | HLB International | 40,831 | 38,732 | 5% | 3,443 | 3,237 | 30,491 | 28,927 | 6,897 | 6,568 | 1,128 | 1,030 | ||||
9 | Crowe | 40,309 | 40,566 | -1% | 4,009 | 3,965 | 30,677 | 31,115 | 5,623 | 5,486 | 798 | 833 | ||||
10 | Baker Tilly International | 40,177 | 37,653 | 7% | 3,078 | 2,954 | 30,943 | 29,156 | 6,156 | 5,543 | 691 | 702 | ||||
11 | Moore Global | 34,413 | 30,218 | 14% | 2,910 | 2,785 | 27,326 | 23,639 | 4,177 | 3,794 | 522 | 502 | ||||
12 | Mazars* | 30,663 | 28,440 | 8% | 1,120 | 1,082 | 25,770 | 23,885 | 3,773 | 3,473 | 313 | 309 | ||||
13 | Nexia International* | 25,941 | 35,687 | -27% | 2,178 | 3,470 | 19,138 | 25,865 | 4,625 | 6,352 | 608 | 790 | ||||
14 | Kreston Global | 24,948 | 23,563 | 6% | 2,649 | 2,338 | 19,606 | 18,897 | 2,693 | 2,328 | 818 | 750 | ||||
15 | PKF International | 21,113 | 19,088 | 11% | 2,000 | 1,763 | 16,450 | 14,839 | 2,663 | 2,486 | 513 | 206 | ||||
16 | ETL GLOBAL | 20,885 | 18,065 | 16% | 2,030 | 1,700 | 15,720 | 13,700 | 3,135 | 2,665 | 1,320 | 1,300 | ||||
17 | SFAI* | 13,012 | 12,290 | 6% | 943 | 900 | 10,059 | 9,440 | 2,010 | 1,950 | 320 | 307 | ||||
18 | ShineWing International* | 11,716 | 10,378 | 13% | 583 | 536 | 10,242 | 9,007 | 891 | 835 | 95 | 86 | ||||
19 | MGI Worldwide* | 10,976 | 10,626 | 3% | 1,495 | 1,227 | 7,368 | 7,392 | 2,113 | 2,007 | 408 | 408 | ||||
20 | UHY International* | 9,411 | 8,961 | 5% | 906 | 882 | 7,276 | 6,806 | 1,229 | 1,273 | 343 | 343 | ||||
21 | Russell Bedford International* | 8,882 | 8,135 | 9% | 1,035 | 975 | 6,280 | 5,827 | 1,567 | 1,333 | 369 | 357 | ||||
22 | ECOVIS International* | 8,207 | 7,046 | 16% | 774 | 746 | 6,439 | 5,368 | 994 | 924 | 331 | 308 | ||||
23 | Reanda International | 5,019 | 4,551 | 10% | 240 | 231 | 4,103 | 3,667 | 676 | 653 | 144 | 137 | ||||
24 | Daxin Global* | 4,819 | 5,102 | -6% | 264 | 235 | 4,196 | 4,463 | 359 | 404 | 99 | 85 | ||||
25 | TGS* | 4,291 | 4,300 | 0% | 346 | 359 | 3,552 | 3,410 | 393 | 531 | 266 | 255 | ||||
26 | IECnet* | 2,787 | 2,446 | 14% | 385 | 397 | 1,912 | 1,558 | 490 | 491 | 159 | 157 | ||||
27 | Auren* | 2,063 | 2,040 | 1% | 265 | 274 | 1,588 | 1,557 | 210 | 209 | 60 | 59 | ||||
28 | UC&CS AMERICA (2) | 1,980 | 1,951 | 1% | 279 | 264 | 1,438 | 1,408 | 263 | 279 | 178 | 171 | ||||
29 | Parker Russell International* | 1,959 | 2,026 | -3% | 294 | 294 | 1,540 | 1,607 | 125 | 125 | 169 | 167 | ||||
30 | SMS Latinoamérica* | 1,912 | 1,952 | -2% | 173 | 177 | 1,558 | 1,590 | 181 | 185 | 48 | 50 | ||||
31 | FinExpertiza* | 1,722 | 1,689 | 2% | 129 | 118 | 1,285 | 1,283 | 308 | 288 | 57 | 51 | ||||
32 | Kudos International | 1,241 | 1,273 | -3% | 143 | 142 | 951 | 974 | 147 | 157 | 65 | 62 | ||||
Total staff / growth | 1,976,718 | 1,757,155 | 12% | 65,687 | 99,582 | 812,647 | 958,161 | 139,392 | 175,291 | 13,918 | 13,485 | |||||
Notes: (e) International Accounting Bulletin estimate. n.d = not disclosed, n.c.= not collected, n.ap= not applicable, n.av= not available (1) EY global staff includes 68,000 from other global entities for 2022 and 53,005 for 2021. (2) Restated staff figures for last year as there were errors in submitted data. *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. |