Big Four Accounting firms - Wikipedia Big Four Accounting firms The Big Four are the four largest professional services networks in the world, offering audit, assurance services, taxation, management consulting, advisory, actuarial, corporate finance and legal services. They handle the vast majority of audits for public companies as well as many private companies. It is reported that the Big Four audit 99 % of the companies in the FTSE 100, and 96 % of the companies in the FTSE 250 Index, an index of the leading mid-cap listing companies. The Big Four firms are shown below, with their latest publicly available data. Firm Revenues Employees Revenue per employee Fiscal year Headquarters Source Deloitte $38.8 bn 263,900 $147,025 2017 United Kingdom PwC $37.7 bn 236,235 $159,586 2017 United Kingdom EY $31.4 bn 247,570 $126,833 2017 United Kingdom KPMG $26.4 bn 197,263 $133,830 2017 Netherlands This group was once known as the `` Big Eight '', and was reduced to the `` Big Six '' and then `` Big Five '' by a series of mergers. The Big Five became the Big Four after the fall of Arthur Andersen in 2002, following its involvement in the Enron scandal. Contents 1 Legal structure 2 Mergers and the big auditors 2.1 Big Eight 2.2 Big Six 2.3 Big Five 2.4 Big Four 2.5 Branding list 3 Criticism 3.1 Tax avoidance 3.2 Policy issues concerning industry concentration 4 Global member firms 5 See also 6 References 7 External links Legal structure This section needs additional citations for verification. Please help improve this article by adding citations to reliable sources. Unsourced material may be challenged and removed. ( April 2009 ) None of the Big Four firms is a single firm ; rather, they are professional services networks. Each is a network of firms, owned and managed independently, which have entered into agreements with other member firms in the network to share a common name, brand and quality standards. Each network has established an entity to co-ordinate the activities of the network. In one case ( KPMG ), the co-ordinating entity is Dutch, and in three cases ( Deloitte Touche Tohmatsu, PricewaterhouseCoopers and Ernst & Young ) the co-ordinating entity is a UK limited company. Those entities do not themselves perform external professional services and do not own or control the member firms. They are similar to law firm networks found in the legal profession. In many cases each member firm practices in a single country, and is structured to comply with the regulatory environment in that country. In 2007, KPMG announced a merger of four member firms ( in the United Kingdom, Germany, Switzerland and Liechtenstein ) to form a single firm. Ernst & Young also includes separate legal entities which manage three of its four areas : the Americas, EMEIA ( Europe, the Middle East, India and Africa ), and Asia - Pacific. ( Note : the Japan area does not have a separate area management entity. ) These firms coordinate services performed by local firms within their respective areas but do not perform services or hold ownership in the local entities. The figures in this article refer to the combined revenues of each network of firms. Mergers and the Big auditors Since 1989, mergers and one major scandal involving Arthur Andersen have reduced the number of major professional - services firms from eight to four. Big Eight The firms were called the Big Eight for most of the 20th century, reflecting the international dominance of the eight largest firms ( presented here in alphabetical order ) : Arthur Andersen ( until its closure in 2002 for a conviction related to the Enron scandal which was later overturned by the US Supreme Court ) Arthur Young Coopers and Lybrand ( until 1973 Cooper Brothers in the UK and Lybrand, Ross Bros., & Montgomery in the United States ) Ernst & Whinney ( until 1979 Ernst & Ernst in the United States and Whinney Murray in the UK ) Deloitte Haskins & Sells ( until 1978 Haskins & Sells in the United States and Deloitte & Co. in the UK ) Peat Marwick Mitchell ( later Peat Marwick, then KPMG ) Price Waterhouse Touche Ross Most of the Big Eight originated in an alliance formed between British and U.S. audit firms in the 19th or early 20th centuries. Price Waterhouse was a UK firm which opened a U.S. office in 1890 and subsequently established a separate U.S. partnership. The UK and U.S. Peat Marwick Mitchell firms adopted a common name in 1925. Other firms used separate names for domestic business, and did not adopt common names until much later : Touche Ross in 1960, Arthur Young ( at first Arthur Young, McLelland Moores ) in 1968, Coopers & Lybrand in 1973, Deloitte Haskins & Sells in 1978 and Ernst & Whinney in 1979. The firms ' initial international expansion was driven by the needs of British and U.S. - based multinationals for worldwide service. They expanded by forming local partnerships or by forming alliances with local firms. Arthur Andersen had a different history. The firm originated in the United States, and expanded internationally by establishing its own offices in other markets, including the United Kingdom. In the 1980s the Big 8, each now with global branding, adopted modern marketing and grew rapidly. They merged with many smaller firms. One of the largest of these mergers was in 1987, when Peat Marwick merged with the Klynveld Main Goerdeler ( KMG ) group to become KPMG Peat Marwick, later known simply as KPMG. Big Six Competition among these firms intensified and the Big 8 became the Big Six in 1989 when Ernst & Whinney merged with Arthur Young to form Ernst & Young in June, and Deloitte, Haskins & Sells merged with Touche Ross to form Deloitte & Touche in August. Confusingly, in the United Kingdom the local firm of Deloitte, Haskins & Sells merged instead with Coopers & Lybrand. For some years after the merger, the merged firm was called Coopers & Lybrand Deloitte and the local firm of Touche Ross kept its original name. In the mid 1990s however, both UK firms changed their names to match those of their respective international organizations. On the other hand, in Australia the local firm of Touche Ross merged instead with KPMG. It is for these reasons that the Deloitte & Touche international organization was known as DRT International ( later DTT International ), to avoid use of names which would have been ambiguous ( as well as contested ) in certain markets. Big Five The Big 6 became the Big Five in July 1998 when Price Waterhouse merged with Coopers & Lybrand to form PricewaterhouseCoopers. The Big 5 Accounting Firms were : Ernst & Young Deloitte & Touche Arthur Andersen KPMG PricewaterhouseCoopers Big Four Ernst & Young Deloitte & Touche KPMG PricewaterhouseCoopers The Enron collapse and ensuing investigation prompted scrutiny of their financial reporting, which was audited by Arthur Andersen. Arthur Andersen was eventually indicted for obstruction of justice for shredding documents related to the audit in the 2001 Enron scandal. The resulting conviction, though later overturned, still effectively meant the end for Arthur Andersen. Most of its country practices around the world have been sold to members of what is now the Big Four -- notably Ernst & Young globally ; Deloitte & Touche in the UK, Canada, Spain, and Brazil ; and PricewaterhouseCoopers ( now known as PwC ) in China and Hong Kong. In 2010 Deloitte with its 1.8 % growth was able to beat PricewaterhouseCoopers with its 1.5 % growth to gain first place and become the largest firm in the industry. In 2011, PwC re-gained the first place with 10 % revenue growth. In 2013, these two firms still claim the top two spots with only $200 million or 0.5 % revenue difference. However, Deloitte has seen faster growth than PwC over the last few years ( largely due to acquisitions ) and reclaimed the title of largest of the Big Four in Fiscal Year 2016. It was estimated that the Big Four had about 67 per cent share of the global accountancy market in 2012 while the rest were divided amongst so - called mid-tier players, including Grant Thornton and BDO. Branding list A year at the end indicates year of formation through merger or adoption of single brand name. Arthur Andersen ( 1913 -- 2002 ) EY ( 1989 ) ( Ernst & Young until 2013 ) Arthur Young ( 1906 ) Ernst & Whinney ( 1979 ) Ernst & Ernst ( US ) ( 1903 ) Whinney, Smith & Whinney ( UK ) ( 1849 ) PwC ( 1998 ) ( PricewaterhouseCoopers until 2010 ) Coopers & Lybrand ( 1973 ) Cooper Brothers ( UK ) ( 1854 ) Lybrand, Ross Bros, Montgomery ( US ) ( 1898 ) Price Waterhouse ( US ) ( 1849 ) Deloitte Touche Tohmatsu ( 1989 ) ( Deloitte & Touche until 1993 ) Deloitte Haskins & Sells ( 1978 ) Deloitte & Co. ( UK ) ( 1845 ) Haskins & Sells ( US ) ( 1895 ) Touche Ross ( 1975 ) Touche Ross ( 1960 ) ( Touche, Ross, Bailey & Smart until 1969 ) Ross ( Canada ) George A. Touche ( UK ) Touche, Niven, Bailey & Smart ( US ) ( 1947 ) Touche Niven ( 1900 ) Bailey & Smart ( 1947 ) Tohmatsu & Co. ( Japan ) ( 1968 ) KPMG ( 1987 ) ( KPMG Peat Marwick before 1995 ) Peat Marwick ( 1925 ) ( originally Peat Marwick Mitchell ) William Barclay Peat ( UK ) ( 1870 ) Marwick Mitchell ( US ) ( 1897 ) Edwin Gurthie ( 1875 -- 1955 ) Beevers & Adgie ( 1849 -- 1967 ) KMG ( 1979 ) ( officially Klynveld Main Goerdeler ) Klynveld Kraayenhof ( Netherlands ) ( 1917 ) McLintock Main Lafrentz ( 1964 ) Thomson McLintock ( UK ) ( 1877 ) Martin Farlow ( 1882 -- 1968 ) Grace Ryland ( 1967 -- 1969 ) Grace, Darbyshire, & Todd ( 1818 ) CJ Ryland ( 1910 ) Main Lafrentz ( US ) ( c. 1880 ) Deutsche Treuhand - Gesellschaft ( Germany ) ( 1890 ) Armitage & Norton ( 1869 -- 1987 ) Criticism Tax avoidance According to Australian taxation expert George Rozvany, the Big Four are `` the masterminds of multinational tax avoidance and the architects of tax schemes which cost governments and their taxpayers an estimated $ US1 trillion a year ''. At the same time they are advising governments on tax reforms, they are advising their multinational clients how to avoid taxes. Policy issues concerning industry concentration In the wake of industry concentration and individual firm failure, the issue of a credible alternative industry structure has been raised. The limiting factor on the growth of additional firms is that although some of the firms in the next tier have become quite substantial, and have formed international networks, effectively all very large public companies insist on having a `` Big Four '' audit, so the smaller firms have no way to grow into the top end of the market. Documents published in June 2010 show that some UK companies ' banking covenants required them to use one of the Big Four. This approach from the lender prevents firms in the next tier from competing for audit work for such companies. The British Bankers ' Association said that such clauses are rare. Current discussions in the UK consider outlawing such clauses. In 2011, The UK House of Lords completed an inquiry into the financial crisis, and called for an Office of Fair Trading investigation into the dominance of the Big Four. It is reported that the Big Four audit all but one of the companies that constitute the FTSE 100, and 240 of the companies in the FTSE 250, an index of the leading mid-cap listing companies. In Ireland, the Director of Corporate Enforcement, in February 2011 said, auditors `` report surprisingly few types of company law offences to us '', with the so - called `` big four '' auditing firms reporting the least often to his office, at just 5pc of all reports. Global member firms This section needs additional citations for verification. Please help improve this article by adding citations to reliable sources. Unsourced material may be challenged and removed. ( April 2009 ) Region Deloitte Touche Tohmatsu PwC Ernst & Young KPMG Australia Deloitte Australia PricewaterhouseCoopers Ernst & Young KPMG Argentina Deloitte & Co. S.R.L Pricewaterhouse & Co. S.R.L. Ernst & Young KPMG Bangladesh Deloitte A Wahab & Co Pricewaterhouse & Co. Limited A Wahab & Co EY Bangladesh A Wahab & Co, KPMG in Bangladesh Brazil Deloitte PwC EY KPMG Bulgaria Deloitte PwC EY KMPG Canada Deloitte PwC EY KPMG China Deloitte Hua Yong PricewaterhouseCoopers Zhong Tian Ernst & Young Hua Ming KPMG Hua Zhen Egypt Saleh, Barsoum & Abdel Aziz Mansour & Co. Allied for Accounting and Auditing ( Emad Ragheb ) Hazem Hassan El Salvador DTT El Salvador, S.A. de C.V. PricewaterhouseCoopers El Salvador Ernst & Young El Salvador, S.A. de C.V. KPMG, S.A. Finland Deloitte & Touche Oy PricewaterhouseCoopers Oy Ernst & Young Oy KPMG Oy Ab France EY TRANSACTION SERVICES KPMG Ghana Deloitte PwC EY KPMG Hong Kong Deloitte PricewaterhouseCoopers Ernst & Young KPMG India Deloitte PricewaterhouseCoopers EY KPMG Indonesia KAP Satrio Bing Eny & Rekan KAP Tanudiredja, Wibisana, Rintis & Rekan KAP Purwantono, Sungkoro & Surja KAP Sidharta Widjaja & Rekan Israel Deloitte Brightman Almagor Zohar Kesselman & Kesselman, PwC Israel Kost, Forer, Gabbay & Kasierer ( Ernst & Young Israel ) KPMG Somekh Chaikin Italy Deloitte Touche Tohmatsu PricewaterhouseCoopers Reconta Ernst & Young SpA, Ernst & Young Financial Business Advisors SpA, KPMG S.p.A., KPMG Advisory S.p.A., KPMG Fides S.p.A. Japan Deloitte Touche Tohmatsu Kansa Houjin Tohmatsu PricewaterhouseCoopers Aarata Aarata Kansa Houjin PricewaterhouseCoopers Kyoto Ernst & Young ShinNihon LLC ShinNihon Yugen - sekinin Kansa Houjin KPMG AZSA LLC ( formerly KPMG AZSA & Co. ) Azsa Kansa Houjin Jordan Deloitte Touche ( M.E ) PwC Ernst & Young KPMG Kazakhstan Deloitte PwC EY KPMG Kenya Deloitte & Touche ( E.A ) PwC Ernst & Young KPMG Kyrgyzstan Deloitte - EY KPMG Lebanon Deloitte Touche ( M.E ) PwC Ernst & Young KPMG PCC Malaysia Deloitte PLT PricewaterhouseCoopers Ernst & Young KPMG Malta Deloitte PwC EY Malta KPMG Mexico Galaz, Yamazaki, Ruiz Urquiza, S.C. PricewaterhouseCoopers México Mancera S.C. KPMG Cárdenas Dosal, S.C. Mongolia Deloitte Onch PwC Ernst & Young Mongolia KPMG Morocco Deloitte Touche ( M.E ) PwC Ernst & Young KPMG New Zealand Deloitte PwC EY KPMG Nigeria Akintola Williams Deloitte PwC Nigeria Ernst & Young KPMG Pakistan Deloitte Yousuf Adil A.F. Ferguson & Co. EY Ford Rhodes KPMG Taseer Hadi & Co. Palestinian Territories Deloitte Touche ( M.E ) PwC Ernst & Young none Peru DELOITTE & TOUCHE SRL PRICEWATERHOUSECOOPERS S. CIVIL DE R.L. ERNST & YOUNG SRL KPMG SAC Philippines Navarro Amper & Co ( formerly Manabat Delgado Amper & Co. ) Isla Lipana & Co. SyCip Gorres Velayo & Co. R.G. Manabat & Co. ( formerly Manabat Sanagustin & Co. ) Poland Deloitte PwC EY KPMG Romania Deloitte Audit S.R.L., Deloitte Tax S.R.L., Deloitte Consultanta S.R.L., Deloitte Evaluare S.R.L. Deloitte Fiscal Representative S.R.L. and Reff & Associates SCA ( jointly referred to as `` Deloitte Romania '' ) PricewaterhouseCoopers Audit SRL, PricewaterhouseCoopers Tax Advisors & Accountants SRL, PricewaterhouseCoopers Management Consultants SRL, PricewaterhouseCoopers Business Recovery Services IPURL, PricewaterhouseCoopers Servicii SRL Ernst & Young Romania SRL KPMG Romania S.R.L. Saudi Arabia Deloitte & Touche Bakr Abulkhair & Co PricewaterhouseCoopers LLP Ernst & Young Saudi Arabia KPMG Al Fozan & Partners Serbia Deloitte d.o.o. Beograd PricewaterhouseCoopers d.o.o. Beograd Ernst & Young d.o.o. Beograd KPMG d.o.o Beograd Slovak Republic Deloitte Audit s.r.o. PricewaterhouseCoopers Slovensko, s.r.o. Ernst & Young Slovakia, spol. s r.o. KPMG Slovensko spol. s r.o. South Africa Deloitte PwC EY KPMG South Korea Anjin LLC Samil LLC Hanyoung LLC Samjong LLC Sri Lanka SJMS Associates ( independent correspondent firm ) PwC Ernst & Young KPMG Sweden Deloitte Touche Tohmatsu Öhrlings PricewaterhouseCoopers Ernst & Young KPMG Syria Deloitte ( M.E ) - Nassir Tamimi Chartered Accountant PricewaterhouseCoopers Abdul Kader Hussarieh and partners Mejanni & Co. Chartered Accountants and Consultants LLC Thailand Deloitte & Touche Tohmatsu PricewaterhouseCoopers Ernst & Young KPMG Taiwan Deloitte PricewaterhouseCoopers Taiwan Ernst & Young KPMG Turkey DRT Bagimsiz Denetim ve S.M.M.A.S. Basaran Nas Bagimsiz Denetim ve SMMM A.S. Güney Bağımsız Denetim ve S.M.M.A. Ş., Kuzey Y.M.M. Denetim A. Ş., Ernst Young Kurumsal Finansman Danışmanlık A. Ş., BEY S.M.M.A. Ş. Akis Bagimsiz Denetim ve S.M.M.A.S. Uzbekistan Deloitte Touche Tohmatsu ASC PricewaterhouseCoopers Ernst & Young LLC KPMG Audit LLC Venezuela Lara Marambio & Asociados - Deloitte Pacheco, Apostólico & Asociados - PricewaterhouseCoopers EY Rodriguez Velasquez & Asociados - KPMG Uganda Deloitte PwC EY KPMG Zimbabwe Deloitte PwC EY KPMG See also Luxembourg leaks References ^ Jump up to : Mario Christodoulou ( 2011 - 03 - 30 ). `` U.K. Auditors Criticized on Bank Crisis ''. Wall Street Journal. Jump up ^ `` Deloitte announces record revenue of US $38.8 billion ''. Deloitte. Retrieved 14 September 2017. Jump up ^ PricewaterhouseCoopers. `` PwC revenues grow by 7 % to record US $37.7 billion ''. PwC. Jump up ^ http://www.ey.com/gl/en/newsroom/news-releases/news-ey-reports-record-global-revenues-in-2016-up-by-9-percent Jump up ^ `` 2017 KPMG International Annual Review '' ( PDF ). Retrieved 14 December 2017. Jump up ^ `` Legal Disclaimer ''. Ernst & Young. Retrieved 2016 - 10 - 11. Jump up ^ ARTHUR ANDERSEN LLP, PETITIONER v. UNITED STATES 544 U.S. 696 Jump up ^ News, From Bloomberg ( 1997 - 09 - 19 ). `` Coopers, Price Waterhouse Plan to Merge ''. Los Angeles Times. ISSN 0458 - 3035. Retrieved 2017 - 11 - 09. Jump up ^ `` What 's in a name : Firms ' simplified family trees on the web ''. icaew.com. Jump up ^ http://www.deloitte.com/dtt/article/0,1002,cid%253D12279,00.html Jump up ^ Alison Leigh Cowan ( 1989 - 12 - 05 ). `` Deloitte, Touche Merger Done ''. New York Times. Jump up ^ https://big4accountingfirms.com/big-5-accounting-firms/ Jump up ^ Fleming, Sam ( 12 Feb 2014 ). `` Accountants PwC, Deloitte, KPMG and EY face taming moves ''. The Financial Times. Retrieved 6 May 2017. Jump up ^ `` ' Tax avoidance ' masters revealed ''. The NEWDAILY. 2016 - 07 - 11. Jump up ^ `` ' Big Four ' audit firms never examined over illegal tax plans ''. The Independent. 2016 - 01 - 18. Regulators fail to act as they are dominated by the companies they are supposed to police, say critics Jump up ^ `` Too Big to Fail : Moral Hazard in Auditing and the Need to Restructure the Industry Before it Unravels ''. ssrn.com. SSRN 928482. Missing or empty url = ( help ) Jump up ^ `` Big - Four - only clauses are rare : BBA ''. accountancyage.com. Archived from the original on 2010 - 06 - 21. Jump up ^ `` Auditors criticised for role in financial crisis ''. Financial Times. Jump up ^ http://www.independent.ie/business/irish/appleby-and-revenue-query-work-of-auditors-2544309.htm Jump up ^ `` About Deloitte Australia ''. Deloitte Australia. 20 February 2015. Retrieved 6 October 2015. Jump up ^ `` Archived copy ''. Archived from the original on 2014 - 08 - 08. Retrieved 2014 - 08 - 07. Jump up ^ PricewaterhouseCoopers. `` About site provider ''. PwC. Jump up ^ `` Members : : CCE - R ''. ccer.ro. Archived from the original on 2014 - 08 - 10. Jump up ^ `` Home - KPMG - RO ''. kpmg.com. Jump up ^ `` Serbia Business Registry Agency - Deloitte results ''. Jump up ^ `` Serbia Business Registry Agency - PwC results ''. Jump up ^ `` Serbia Business Registry Agency - EY results ''. Jump up ^ `` Serbia Business Registry Agency - KPMG results ''. External links Official website Deloitte Official website Ernst & Young Official website PricewaterhouseCoopers Official website KPMG International Consortium of Investigative Journalists, Big 4 Audit Firms Play Big Role in Offshore Murk, G8 And Tax Avoidance - Spinwatch Exclusive on the role of the Big Four in lawmaking Blockchain consulting and development services Big Four auditors Deloitte Ernst & Young KPMG PricewaterhouseCoopers Consulting Firms Management A.T. Kearney Accenture Arthur D. Little Atos Consulting Bain & Company BearingPoint Booz Allen Hamilton Boston Consulting Group Capgemini Consulting Deloitte ( Monitor Deloitte ) Ernst & Young ( Parthenon ) Gallup Huron Consulting Group KPMG L.E.K. Consulting Marsh & McLennan Companies ( Oliver Wyman ) McKinsey & Company PA Consulting Group PricewaterhouseCoopers ( Strategy& ) Roland Berger Finance Analysis Group Aon BDO Global Capco Deloitte Ernst & Young FTI Consulting Grant Thornton International KPMG Mazars Milliman PricewaterhouseCoopers RHI IT Accenture Altran Atos Avanade Business & Decision Cambridge Consultants Capgemini CGI Group Cognizant DXC Technology Fujitsu Hitachi Consulting IBM Global Services Infosys Consulting iResearch Consulting Group PA Consulting Group Protiviti Slalom Consulting Sogeti Sopra Steria Tata Consultancy Services Unisys HR Aon ( Aon Hewitt ) Buck Consultants Hay Group Marsh & McLennan Companies ( Mercer ) Robert Half International Towers Watson Defunct / Merged Accenture ( Kurt Salmon ) Aon Hewitt ( Hewitt Associates ) Arthur Andersen DXC Technology ( Hewlett Packard Enterprise * CSC ) Ernst & Young ( Ernst & Ernst * Arthur Young & Co. * Ernst & Whinney ) PricewaterhouseCoopers ( Price Waterhouse * Coopers & Lybrand ) People Founders James L. Allen Arthur E. Andersen Bill Bain Roland Berger Edwin G. Booz Marvin Bower William Welch Deloitte Alwin C. Ernst Bruce Henderson Piet Klijnveld Arthur Dehon Little James Marwick James O. McKinsey Michael Porter Arthur Young MDs / CEOs Dominic Barton Charles - Édouard Bouée Orit Gadiesh Rich Lesser Punit Renjen Mark Weinberger Pierre Nanterme Paul Hermelin Areas Management consulting Assurance services Audit Biotechnology consulting Economic consulting Financial adviser Human resource consulting Information technology consulting Performance consulting Public sector consulting Risk and strategic consulting Tax advisor Asset - based consulting Others Accounting networks and associations ( Big Four accounting firms ) Big Three ( management consultancies ) Business consultant Business networking Case interview Certified management consultant Consultant Consulting firm Enron scandal Grade ( consulting ) House of Lies Professional services networks Professional services Strategy + Business Victor Cheng Time and materials Fixed - price contract List of management consulting firms List of IT consulting firms Retrieved from `` https://en.wikipedia.org/w/index.php?title=Big_Four_accounting_firms&oldid=834050312 '' Categories : Accounting firms Tax avoidance Hidden categories : Pages using web citations with no URL Articles needing additional references from April 2009 All articles needing additional references Official website different in Wikidata and Wikipedia Talk Contents About Wikipedia Български Čeština Deutsch Español فارسی Français Bahasa Indonesia Italiano עברית ქართული Қазақша Кыргызча Lietuvių 日本 語 Oʻzbekcha / ўзбекча Polski Português Română Русский Svenska ไทย Українська Tiếng Việt 中文 16 more Edit links This page was last edited on 3 April 2018, at 17 : 48. 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Question: who were the original big 8 accounting firms
Answer: Arthur Andersen