| COMPANY | 2012 | 2013 | 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | Average 2012-2021 |
| 1). DELOITTE ΟΡΚΩΤΩΝ ΕΛΕΓΚΤΩΝ ΛΟΓΙΣΤΩΝ Α.Ε. | 1.60% | 1.85% | 6.76% | 2.79% | 4.59% | 1.06% | 0.74% | 8.11% | 8.14% | 9.08% | 5.08% | 4.53% |
| 2). KPMG ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε. | 15.82% | 19.58% | 18.56% | 17.73% | 13.61% | 6.83% | −10.42% | −1.35% | −2.96% | 6.62% | 15.00% | 9.00% |
| 3). CROWE-ASSOCIATED CERTIFIED PUBLIC ACCOUNTANTS S.A. | 2.71% | 2.09% | 0.69% | 1.22% | 1.77% | 16.56% | 21.37% | 16.06% | 21.58% | 18.20% | 20.36% | 11.15% |
| 4). ERNST & YOUNG (HELLAS) CERTIFIED AUDITORS ACCOUNTANTS S.A | 3.64% | 4.64% | 11.84% | 11.12% | 8.66% | 9.63% | 10.37% | 8.93% | 7.94% | 5.34% | 4.80% | 7.90% |
| 5). PRICEWATERHOUSECOOPERS S.A. | 11.29% | 17.12% | 11.77% | 4.42% | 6.05% | 7.91% | 9.74% | 7.38% | 8.67% | 7.44% | 13.14% | 9.54% |
| 6). GRANT THORNTON Α.Ε. ΟΡΚΩΤΩΝ ΕΛΕΓΚΤΩΝ & ΣΥΜΒΟΥΛΩΝ ΕΠΙΧΕΙΡΗΣΕΩΝ | 7.60% | 6.86% | 8.13% | 1.34% | 7.13% | 5.76% | 7.07% | 2.54% | 11.94% | 14.25% | 4.82% | 7.04% |
| Average of Big 6 | 7.11% | 8.69% | 9.62% | 6.44% | 6.97% | 7.96% | 6.48% | 6.95% | 9.22% | 10.15% | 10.53% | 8.19% |
| ABACUS ΕΛΕΓΚΤΙΚΗ Α.Ε. | 9.59% | 5.18% | 2.39% | −15.91% | 6.09% | 4.87% | 1.39% | −1.40% | 1.45% | 0.73% | −5.71% | 0.79% |
| ACES ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε. | Ν/Α | 36.73% | 35.35% | 5.19% | 12.02% | 9.80% | 7.59% | 8.08% | 8.97% | 12.64% | 7.32% | 14.37% |
| ACTION AUDITING Α.Ε.Ο.Ε.Λ. | Ν/Α | 6.19% | 17.66% | 21.14% | 29.36% | 19.67% | 24.63% | 23.00% | 32.73% | 27.19% | Ν/Α | 22.40% |
| ATC ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ-ΛΟΓΙΣΤΕΣ Ε.Π.Ε. | Ν/Α | −0.50% | 51.40% | 17.39% | 19.96% | 16.49% | 0.61% | 1.08% | −0.75% | −21.45% | Ν/Α | 9.36% |
| AUDIRE ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Ι.Κ.Ε. | Ν/Α | Ν/Α | Ν/Α | Ν/Α | 74.01% | 40.51% | 40.49% | 41.69% | 52.46% | 45.64% | Ν/Α | 49.14% |
| AUDIT OPINION Ι.Κ.Ε. | Ν/Α | Ν/Α | 12.43% | 18.16% | Ν/Α | 11.17% | 10.49% | 15.61% | 28.88% | 33.95% | Ν/Α | 18.67% |
| AUDIT PLUS Α.Ε. | Ν/Α | Ν/Α | Ν/Α | −0.46% | 2.43% | 9.28% | 16.33% | 40.81% | 22.59% | 24.44% | Ν/Α | 16.49% |
| BAKER TILLY ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε. | Ν/Α | Ν/Α | Ν/Α | −10.14% | −51.88% | −16.54% | −20.60% | −20.24% | 35.52% | 3.29% | Ν/Α | -11.51% |
| BDO ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε. | Ν/Α | Ν/Α | −5.39% | 14.09% | 13.84% | 7.77% | 1.99% | 0.77% | 8.20% | 1.50% | Ν/Α | 5.35% |
| DELTA PARTNERS ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε. | 8.69% | 2.95% | 4.75% | 2.12% | 0.64% | −119.38% | −209.01% | 21.15% | 50.08% | −91.86% | Ν/Α | -32.99% |
| DFK PD AUDIT Α.Ε. | Ν/Α | −33.36% | Ν/Α | −10.38% | 21.08% | 9.77% | 0.51% | 1.12% | 3.33% | 3.45% | 3.06% | -0.16% |
| FIVEB AUDITORS Α.Ε. | Ν/Α | Ν/Α | Ν/Α | Ν/Α | Ν/Α | Ν/Α | Ν/Α | Ν/Α | −64.09% | 23.90% | 36.64% | -1.18% |
| FRS ΠΡΟΤΥΠΟΣ ΕΛΕΓΚΤΙΚΗ Α.Ε. | 18.44% | −18.74% | 9.51% | −6.14% | −2.80% | 9.27% | −0.11% | −25.14% | −133.52% | −225.53% | Ν/Α | -37.47% |
| HBP ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε. | 10.64% | 7.03% | 6.89% | 6.04% | 1.69% | 0.77% | 6.07% | 17.60% | Ν/Α | Ν/Α | Ν/Α | 7.09% |
| HLB ΕΛΛΑΣ Α.Ε. | Ν/Α | 0.71% | 8.35% | 7.01% | −1.19% | −0.51% | −3.99% | −0.94% | −3.58% | 0.75% | Ν/Α | 0.73% |
| IG AUDIT ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε. | Ν/Α | Ν/Α | Ν/Α | Ν/Α | Ν/Α | 2.82% | 4.89% | 8.66% | 10.42% | 8.96% | Ν/Α | 7.15% |
| KMC ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε. | Ν/Α | Ν/Α | 31.82% | 39.13% | 61.09% | 58.45% | 51.92% | 54.97% | 46.00% | 52.01% | 44.05% | 48.83% |
| KRP AUDITORS Α.Ε. | Ν/Α | Ν/Α | Ν/Α | 6.31% | 1.51% | 7.09% | 11.05% | 8.52% | 17.23% | 15.54% | Ν/Α | 9.61% |
| KSI GREECE ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ & ΣΥΜΒΟΥΛΟΙ ΕΠΙΧΕΙΡΗΣΕΩΝ Ι.Κ.Ε. | Ν/Α | Ν/Α | Ν/Α | 7.30% | 15.29% | 2.96% | 5.96% | 4.45% | 4.12% | 7.00% | Ν/Α | 6.73% |
| MAZARS ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ ΕΠΙΧΕΙΡΗΜΑΤΙΚΟΙ ΣΥΜΒΟΥΛΟΙ Α.Ε. | 17.70% | 17.12% | 23.24% | 19.10% | 14.77% | 10.17% | 1.57% | −6.31% | 15.01% | 8.89% | 9.06% | 11.85% |
| METRON AUDITING Α.Ε. | 36.14% | 53.57% | 44.90% | 47.19% | 43.81% | 31.88% | 31.98% | 22.84% | 32.66% | 32.70% | Ν/Α | 37.77% |
| MPI ΕΛΛΑΣ ΕΛΕΓΚΤΙΚΗ Α.Ε. | 45.46% | 30.71% | 26.99% | 58.93% | 44.51% | 34.77% | 34.34% | 18.14% | 41.55% | 49.97% | Ν/Α | 38.54% |
| NEXIA EUROSTATUS ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε. | 4.51% | 11.38% | 1.72% | 4.27% | 3.20% | 1.61% | 3.78% | 9.71% | 12.55% | 7.48% | 5.66% | 5.99% |
| OLYMPIA ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε. | Ν/Α | Ν/Α | 18.30% | 8.21% | 8.64% | 21.18% | 4.89% | 14.86% | 14.39% | 18.12% | Ν/Α | 13.57% |
| PKF ΕΥΡΩΕΛΕΓΚΤΙΚΗ Α.Ε. | 12.74% | 2.86% | 0.24% | 2.45% | 8.44% | 2.29% | 4.06% | 3.26% | 7.87% | 5.20% | Ν/Α | 4.94% |
| Q.A.S. ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Ε.Π.Ε. | 14.78% | 40.83% | 47.65% | 40.43% | 34.94% | 32.36% | 31.03% | 18.85% | 30.75% | 37.68% | 45.06% | 34.03% |
| RSM GREECE Α.Ε. | 12.35% | 11.58% | 16.07% | 3.49% | 11.80% | 3.14% | 6.92% | 8.96% | 8.69% | 22.50% | 26.34% | 11.99% |
| SMG ΕΛΕΓΚΤΙΚΗ Α.Ε. | Ν/Α | Ν/Α | Ν/Α | Ν/Α | Ν/Α | 16.72% | 9.20% | 0.64% | 23.89% | −0.19% | Ν/Α | 10.05% |
| TMS AUDITORS Α.Ε. | Ν/Α | 4.47% | 2.76% | 0.39% | 0.77% | 3.42% | 0.55% | −1.06% | 14.13% | 10.65% | 8.78% | 4.49% |
| UHY ΑΞΩΝ ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε. | 9.14% | 10.21% | 15.72% | 12.25% | 14.81% | 5.18% | 5.49% | 1.31% | 1.43% | 5.71% | Ν/Α | 8.12% |
| ΑΡΤΙΑ ΠΟΡΕΙΑ ΕΛΕΓΚΤΙΚΗ Ε.Π.Ε. | Ν/Α | Ν/Α | Ν/Α | Ν/Α | Ν/Α | 6.47% | 4.83% | 0.16% | 1.09% | 7.12% | Ν/Α | 3.93% |
| ΕΛΕΓΚΤΙΚΕΣ ΥΠΗΡΕΣΙΕΣ “AUDIT SERVICES” Α.Ε. | Ν/Α | 0.83% | 0.94% | 2.02% | 0.88% | 0.59% | 1.09% | 1.06% | 1.24% | 0.77% | 8.25% | 1.77% |
| ΕΛΛΗΝΙΚΗ ΕΛΕΓΚΤΙΚΗ Α.Ε. | 14.69% | 15.28% | 7.46% | 10.50% | 10.64% | 9.63% | 9.74% | 8.37% | 9.70% | 9.39% | Ν/Α | 10.54% |
| ΚΥΠΡΗΣ & ΣΥΝΕΡΓΑΤΕΣ Α.Ε. | 0.68% | 0.20% | 17.09% | 19.12% | 21.25% | 10.83% | 17.63% | 15.16% | 11.65% | 20.81% | 41.81% | 16.02% |
| ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΜΟΥΡ ΣΤΗΒΕΝΣ Α.Ε. | −2.03% | 2.21% | 2.21% | 3.74% | 1.23% | 2.26% | 3.13% | −0.07% | −1.96% | −2.56% | Ν/Α | 0.82% |
| ΩΡΙΩΝ Α.Ε.Ο.Ε.Λ. | 19.40% | 23.20% | 10.35% | 8.09% | 8.31% | 5.32% | 6.30% | 15.68% | 18.98% | 16.63% | Ν/Α | 13.23% |
| Average of Rest | 14.56% | 10.03% | 15.80% | 11.00% | 13.91% | 7.77% | 3.62% | 9.47% | 10.39% | 4.94% | 19.19% | 10.97% |
| AVERAGE | 12.53% | 9.75% | 14.64% | 10.26% | 12.78% | 7.80% | 4.04% | 9.10% | 10.22% | 5.71% | 16.31% | 10.28% |
| Difference Big 6—Rest of Sample | −51.15% | −13.35% | −39.08% | −41.50% | −49.89% | 2.37% | 78.94% | −26.62% | −11.28% | 105.42% | −45.12% | -8.30% |