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The audit market in the UK is undergoing significant change. In light of high-profile corporate failings, the UK audit market is undergoing key structural change.
The government has proposed new reforms to the PIE market which will strengthen the FRC into ARGA and set higher standards for UK auditors.
Audit firms continue to reposition themselves and there is increasing momentum in challenging the "Big Four" who have dominated for so long.
The Top 35 Rankings identifies the leading UK audit firms. The rules are as follows:
- Firms must be UK audit firms regulated by ICAEW or ICAS.
- The firms have different year ends, so the table compares annual results for financial years ending in the year prior to the ranking.
- Data is taken from audited accounts as filed at Companies House or publicly released, so all data is verified.
- The data is taken from the filed accounts headed by the registered audit firm.
- No submissions are given by firms - so all entrants are subject to the same rules.
- Each entrant must be independent of the others - so 'brands'/consolidators with the same ownership are combined as a single entrant.
- Separate legal entities trading under a common brand are separated out for rankings purposes (like PKF, UHY or MHA UK networks)
- Where an audit registration is held in a separate trading subsidiary, and only that subsidiary is registered as an audit firm, only the results of that registered subsidiary are included.
The rankings will be of interest to large and medium business reviewing options for Big Six and Mid-Tier audit firms.
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