| COMPANY | 2012 | 2013 | 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | Average 2012-2021 |
| 1). DELOITTE ΟΡΚΩΤΩΝ ΕΛΕΓΚΤΩΝ ΛΟΓΙΣΤΩΝ Α.Ε. | 0.16% | 3.18% | 4.36% | 0.69% | 2.18% | 0.01% | 0.23% | 4.51% | 4.79% | 5.02% | 2.11% | 2.48% |
| 2). KPMG ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε. | 12.14% | 15.83% | 13.17% | 12.30% | 8.37% | 3.67% | −10.42% | −1.35% | −2.96% | 6.44% | 11.86% | 6.28% |
| 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 | 3.35% | 1.59% | 5.50% | 0.83% | 4.66% | 2.82% | 5.32% | 1.02% | 10.36% | 14.04% | 4.11% | 4.87% |
| Average of Big 6 | 5.55% | 7.41% | 7.89% | 5.10% | 5.28% | 6.77% | 6.10% | 6.09% | 8.40% | 9.41% | 9.40% | 7.04% |
| ABACUS ΕΛΕΓΚΤΙΚΗ Α.Ε. | 12.22% | 6.00% | 1.34% | −11.48% | 4.39% | 2.87% | −0.07% | −0.24% | 1.00% | −1.89% | −6.91% | 0.66% |
| ACES ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε. | Ν/Α | 26.64% | 24.18% | −0.14% | 1.96% | 1.51% | 0.89% | 1.19% | 1.71% | 3.19% | 0.49% | 6.16% |
| ACTION AUDITING Α.Ε.Ο.Ε.Λ. | Ν/Α | 4.45% | 12.78% | 14.76% | 20.57% | 13.74% | 17.19% | 17.21% | 24.85% | 20.92% | Ν/Α | 16.28% |
| ATC ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ-ΛΟΓΙΣΤΕΣ Ε.Π.Ε. | Ν/Α | −1.38% | 37.53% | 12.33% | 13.53% | 11.79% | 0.07% | 0.67% | −0.82% | −21.45% | Ν/Α | 5.81% |
| AUDIRE ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Ι.Κ.Ε. | Ν/Α | Ν/Α | Ν/Α | Ν/Α | 50.94% | 26.42% | 23.68% | 30.35% | 39.67% | 35.11% | Ν/Α | 34.36% |
| AUDIT OPINION Ι.Κ.Ε. | Ν/Α | Ν/Α | −18.87% | 13.14% | Ν/Α | 7.14% | 6.67% | 10.91% | 20.68% | 23.49% | Ν/Α | 9.02% |
| AUDIT PLUS Α.Ε. | Ν/Α | Ν/Α | Ν/Α | −0.65% | 1.62% | 4.50% | 10.49% | 27.42% | 14.30% | 16.66% | Ν/Α | 10.62% |
| BAKER TILLY ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε. | Ν/Α | Ν/Α | Ν/Α | −10.21% | −35.19% | −11.90% | −20.60% | −20.24% | 27.94% | 0.22% | Ν/Α | −10.00% |
| BDO ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε. | Ν/Α | Ν/Α | −5.61% | 9.31% | 8.74% | 4.46% | 7.18% | 0.21% | 6.40% | 0.50% | Ν/Α | 3.90% |
| DELTA PARTNERS ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε. | 4.37% | 0.27% | −1.10% | −0.37% | 0.09% | −90.46% | −160.91% | 2.98% | 22.71% | −68.67% | Ν/Α | −29.11% |
| DFK PD AUDIT Α.Ε. | Ν/Α | −24.83% | Ν/Α | −13.36% | 21.35% | 1.65% | 0.27% | 0.19% | 2.16% | 2.24% | 1.50% | −0.98% |
| FIVEB AUDITORS Α.Ε. | Ν/Α | Ν/Α | Ν/Α | Ν/Α | Ν/Α | Ν/Α | Ν/Α | Ν/Α | −64.09% | 20.33% | 29.15% | −4.87% |
| FRS ΠΡΟΤΥΠΟΣ ΕΛΕΓΚΤΙΚΗ Α.Ε. | 14.48% | −17.15% | 10.25% | −6.14% | −2.80% | 6.38% | −0.51% | −25.14% | −133.52% | −225.53% | Ν/Α | −37.97% |
| HBP ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε. | 7.95% | 4.72% | 5.92% | 3.99% | 0.91% | 0.30% | 4.26% | 17.60% | Ν/Α | Ν/Α | Ν/Α | 5.71% |
| HLB ΕΛΛΑΣ Α.Ε. | Ν/Α | −1.66% | 4.90% | 4.75% | −1.30% | −1.42% | −4.19% | −1.79% | −3.97% | 0.11% | Ν/Α | −0.51% |
| IG AUDIT ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε. | Ν/Α | Ν/Α | Ν/Α | Ν/Α | Ν/Α | −5.70% | 0.95% | 5.54% | 0.79% | 4.10% | Ν/Α | 1.13% |
| KMC ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε. | Ν/Α | Ν/Α | 19.11% | 26.28% | 43.23% | 45.93% | 36.66% | 38.83% | 35.14% | 41.24% | 34.57% | 35.66% |
| KRP AUDITORS Α.Ε. | Ν/Α | Ν/Α | Ν/Α | 4.41% | 0.84% | 4.98% | 7.30% | 6.27% | 12.97% | 12.02% | Ν/Α | 6.97% |
| KSI GREECE ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ & ΣΥΜΒΟΥΛΟΙ ΕΠΙΧΕΙΡΗΣΕΩΝ Ι.Κ.Ε. | Ν/Α | Ν/Α | Ν/Α | 4.93% | 10.66% | 1.74% | 4.09% | 3.22% | 3.04% | 5.30% | Ν/Α | 4.71% |
| MAZARS ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ ΕΠΙΧΕΙΡΗΜΑΤΙΚΟΙ ΣΥΜΒΟΥΛΟΙ Α.Ε. | 12.69% | 11.23% | 16.87% | 13.16% | 9.97% | 4.77% | −1.92% | −9.92% | 15.24% | 1.73% | 2.02% | 6.89% |
| METRON AUDITING Α.Ε. | 28.38% | 39.10% | 33.15% | 33.41% | 30.86% | 22.63% | 22.65% | 17.18% | 24.89% | 25.44% | Ν/Α | 27.77% |
| MPI ΕΛΛΑΣ ΕΛΕΓΚΤΙΚΗ Α.Ε. | 36.24% | 22.28% | 19.19% | 41.17% | 30.40% | 23.21% | 23.72% | 12.97% | 30.59% | 37.65% | Ν/Α | 27.74% |
| NEXIA EUROSTATUS ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε. | 4.24% | 11.05% | 1.76% | −1.41% | 2.23% | 1.10% | 2.51% | 5.44% | 9.34% | 5.32% | 4.25% | 4.17% |
| OLYMPIA ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε. | Ν/Α | Ν/Α | 13.36% | 4.26% | 5.29% | 15.35% | 1.31% | 10.04% | 10.31% | 14.70% | Ν/Α | 9.33% |
| PKF ΕΥΡΩΕΛΕΓΚΤΙΚΗ Α.Ε. | 0.00% | 0.05% | 0.24% | 1.61% | 5.39% | 0.02% | 1.51% | 1.05% | 5.29% | 3.47% | Ν/Α | 1.86% |
| Q.A.S. ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Ε.Π.Ε. | 10.62% | 31.75% | 35.12% | 29.67% | 22.81% | 21.58% | 19.82% | 13.22% | 22.65% | 27.48% | 35.60% | 24.57% |
| RSM GREECE Α.Ε. | 9.23% | 7.77% | 7.10% | 2.34% | 7.68% | 1.49% | 3.56% | 5.66% | 5.79% | 17.10% | 20.55% | 8.02% |
| SMG ΕΛΕΓΚΤΙΚΗ Α.Ε. | Ν/Α | Ν/Α | Ν/Α | Ν/Α | Ν/Α | 11.02% | 6.38% | −0.12% | 18.96% | −2.60% | Ν/Α | 6.73% |
| TMS AUDITORS Α.Ε. | Ν/Α | 3.34% | 1.42% | 0.22% | 0.14% | 2.24% | −0.20% | −1.75% | 10.96% | 7.98% | 7.36% | 3.17% |
| UHY ΑΞΩΝ ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε. | 7.07% | 6.32% | 11.53% | 7.94% | 10.51% | 3.25% | 3.74% | 0.93% | 5.37% | 4.41% | Ν/Α | 6.11% |
| ΑΡΤΙΑ ΠΟΡΕΙΑ ΕΛΕΓΚΤΙΚΗ Ε.Π.Ε. | Ν/Α | Ν/Α | Ν/Α | Ν/Α | Ν/Α | 0.33% | 1.27% | −0.12% | 0.64% | 5.49% | Ν/Α | 1.52% |
| ΕΛΕΓΚΤΙΚΕΣ ΥΠΗΡΕΣΙΕΣ “AUDIT SERVICES” Α.Ε. | Ν/Α | 0.33% | −0.11% | 1.46% | 0.55% | 0.19% | 0.64% | 0.07% | 0.23% | 0.16% | 6.43% | 1.00% |
| ΕΛΛΗΝΙΚΗ ΕΛΕΓΚΤΙΚΗ Α.Ε. | 11.39% | 8.46% | 4.75% | 6.97% | 7.32% | 6.67% | 6.76% | 5.54% | 6.53% | 6.67% | Ν/Α | 7.11% |
| ΚΥΠΡΗΣ & ΣΥΝΕΡΓΑΤΕΣ Α.Ε. | 0.23% | 0.27% | 12.84% | 19.04% | 14.77% | 7.47% | 12.09% | 10.33% | 8.57% | 15.69% | 32.40% | 12.15% |
| ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΜΟΥΡ ΣΤΗΒΕΝΣ Α.Ε. | −2.39% | 1.49% | 1.05% | 2.54% | 0.78% | 1.60% | 2.22% | −0.10% | −2.74% | −2.56% | Ν/Α | 0.19% |
| ΩΡΙΩΝ Α.Ε.Ο.Ε.Λ. | 14.86% | 16.58% | 5.65% | 5.22% | 5.31% | 3.17% | 3.91% | 11.48% | 13.98% | 12.62% | Ν/Α | 9.28% |
| Average of Rest | 10.72% | 6.83% | 9.78% | 7.07% | 9.47% | 4.29% | 1.24% | 5.63% | 5.64% | 1.39% | 13.95% | 6.91% |
| AVERAGE | 9.31% | 6.95% | 9.43% | 6.75% | 8.79% | 4.65% | 1.95% | 5.70% | 6.05% | 2.56% | 12.43% | 6.78% |
| Difference % Big 6—Rest of Sample | −48.25% | 8.49% | −19.36% | −27.89% | −44.21% | 57.86% | 392.38% | 8.22% | 48.73% | 576.85% | −32.65% | 83.65% |