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Statistics - Audit firms

Sources for statistics on audit firms, including fee income and stock market clients.

United Kingdom

Fee income of registered firms

Key Facts and Trends in the Accountancy Profession
Nineteenth edition of the Financial Reporting Council’s annual survey of the profession, published in July 2021, which includes a section on audit firms.

It covers audit firms with Public Interest Entity (PIE) clients and includes information on UK fee income and the split between audit fee income, fee income from non-audit work to audit clients and fee income from non-audit clients.

An archive of previous editions are available through the FRC website.

Stock market clients

Key Facts and Trends in the Accountancy Profession
Nineteenth edition of the Financial Reporting Council’s annual survey of the profession, published in July 2021, which includes a table on the concentration of listed companies' audits. Shows the number of listed clients (FTSE 100, FTSE 250, UK Equity Listed on Regulated Markets and AIM) for each firm.

An archive of previous editions are available through the FRC website.

Corporate Advisers Rankings Guide
Corporate Advisers Rankings Guide is published quarterly by Adviser Rankings Limited (ARL) and is available via subscription. It ranks auditors by client numbers and the total market capitalisation of their clients for the following FTSE indices and FTSE Sectors:

  • Total stock market clients
  • AIM clients
  • FTSE Small Cap/Fledgling clients
  • FTSE 250 clients
  • FTSE 100 clients
  • Sector ranking - Basic materials
  • Sector ranking - Consumer goods
  • Sector ranking - Consumer services
  • Sector ranking - Financials
  • Sector ranking - Healthcare
  • Sector ranking - Industrials
  • Sector ranking - Oil and gas
  • Sector ranking - Technology

Each section includes a listing of clients by audit firm. A full A-Z of stock market clients by audit firm is also provided in the publication.

The Auditors client rankings section of the ARL site contains the tables for the Total number of stock market clients and Total market cap of stock market clients from the latest print edition. An A-Z of Quoted companies and their corporate advisers is also available through the website.

Information on publication orders and sample pages can be found on the Adviser Rankings website.

AIM Advisers Rankings Guide
AIM Advisers Rankings Guide is published quarterly by Adviser Rankings Limited (ARL) and is available via subscription. It ranks auditors of the AIM market by client numbers and the total market capitalisation of their clients. The tables and client lists in the publication cover the following FTSE indices and industry Sectors:

  • Total AIM clients
  • FTSE AIM 100 clients
  • FTSE AIM UK 50 clients
  • Basic materials clients
  • Consumer goods clients
  • Consumer services clients
  • Financials clients
  • Healthcare clients
  • Industrials clients
  • Oil and gas clients
  • Technology clients

Each section includes a listing of clients by audit firm.

Information on publication orders and sample pages can be found on the Adviser Rankings website.

Other sources

The Register of Statutory Auditors provides a statistics section which indicates the number of records loaded (firms, offices and individuals) for each of the Recognised Supervisory Bodies.

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