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The Big Four is the nickname used to refer collectively to the four largest
professional services networks in the world, consisting of the global
accounting networks Deloitte, Ernst & Young, KPMG and PwC
The Big 4, also known as the Final 4, are the four largest international
accounting and professional services firms. The Big 4 audit the
majority of all publicly-traded companies. PricewaterhouseCoopers,
Ernst & Young, Deloitte Touche Tohmatsu and KPMG make up the Big
Four.
5. Introduction of big 4
%
Fiscal Revenue Tax Consulting
Legal Revenue revenu Audit &
Ran year Employee per & &
Firm Headquarte s e gap Assuranc Source
k endin s employe Leg Advisory (No
rs (US$) to next e
g e al te)
largest
$8.9
$50.2 bn N/A 345,374 $145,350 $10.5 bn bn $31.0 bn
Deloitt London, 2021-
1st ( $2.6 bn, (N/A in ( 10,574, ( $3,176, ( $0.6 bn, ( $0. ( $1.8 bn, F2021[15]
e England, UK 05-31
5.5%) PY) 3.2%) 2.2%) 6.1%) 2 bn, 6.2%)
2.3%)
−10% vs $11.0
F2021[16] wit
$45.1 bn Deloitte 295,000 $152,881 $17.1 bn bn $17.0 bn
London, 2021- h
2nd PwC ( $2.1 bn, (−10% vs ( 11,000, ( $1,473, ( $0.7 bn, ( $0. ( $0.9 bn,
England, UK 06-30 F2020
4.9%) Deloitte 3.9%) 1.0%) 4.2%) 6 bn, 5.8%)
restated
in PY) 4.6%)
3rd EY London, 2021- $40.0 bn -11% vs 312,250 $127,971 $13.6 bn $10.5 $15.9 bn F2021[17]
%
Fiscal Revenue Tax Consulting
Legal Revenue revenu Audit &
Ran year Employee per & &
Firm Headquarte s e gap Assuranc Source
k endin s employe Leg Advisory (No
rs (US$) to next e
g e al te)
largest
PwC bn
( $2.8 bn, (−13% vs ( 13,285, ( $3,542, ( $0.8 bn, ( $0. ( $1.3 bn,
England, UK 06-30
7.3%) PwC in 4.4%) 2.8%) 5.8%) 7 bn, 8.9%)
PY) 7.2%)
$7.0
−20% vs
$32.1 bn 236,000 $136,017 $11.5 bn bn $13.7 bn
London, 2021- EY
4th KPMG ( $2.9 bn, ( 9,000, ( $7,383, ( $0.4 bn, ( $0. ( $2.0 bn, F2021[1
England, UK 09-30 (−22% vs
10.0%) 4.0%) 5.7%) 3.6%) 5 bn, 17.1%)
EY in PY)
7.7%)