| COMPANY | 2012 | 2013 | 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | Average 2012-2021 |
| 1). DELOITTE ΟΡΚΩΤΩΝ ΕΛΕΓΚΤΩΝ ΛΟΓΙΣΤΩΝ Α.Ε. | 0.29% | 6.02% | 8.59% | 1.35% | 4.49% | 0.01% | 0.44% | 8.87% | 8.88% | 9.80% | 4.89% | 4.87% |
| 2). KPMG ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε. | 21.62% | 30.62% | 17.71% | 17.52% | 10.76% | 4.31% | −11.44% | −2.21% | −4.01% | 8.97% | 17.10% | 10.09% |
| 3). CROWE-ASSOCIATED CERTIFIED PUBLIC ACCOUNTANTS S.A. | 4.21% | 3.23% | 0.98% | 1.61% | 2.28% | 21.13% | 26.72% | 23.49% | 26.22% | 24.93% | 28.35% | 14.83% |
| 4). ERNST & YOUNG (HELLAS) CERTIFIED AUDITORS ACCOUNTANTS S.A | 5.84% | 7.57% | 19.23% | 19.69% | 13.88% | 14.28% | 14.20% | 12.42% | 12.30% | 7.72% | 8.11% | 12.29% |
| 5). PRICEWATERHOUSECOOPERS S.A. | 19.03% | 28.12% | 18.97% | 5.99% | 9.15% | 11.19% | 13.70% | 11.58% | 13.25% | 12.86% | 20.10% | 14.90% |
| 6). GRANT THORNTON Α.Ε. ΟΡΚΩΤΩΝ ΕΛΕΓΚΤΩΝ & ΣΥΜΒΟΥΛΩΝ ΕΠΙΧΕΙΡΗΣΕΩΝ | 5.15% | 2.65% | 8.87% | 1.47% | 7.70% | 4.14% | 8.31% | 1.45% | 14.04% | 19.00% | 4.62% | 7.04% |
| Average of Big 6 | 9.36% | 13.04% | 12.39% | 7.94% | 8.04% | 9.18% | 8.65% | 9.27% | 11.78% | 13.88% | 13.86% | 10.67% |
| ABACUS ΕΛΕΓΚΤΙΚΗ Α.Ε. | 17.73% | 7.73% | 1.69% | −12.94% | 5.48% | 3.59% | −0.08% | −0.26% | 0.89% | −1.74% | −7.40% | 1.33% |
| ACES ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε. | Ν/Α | 35.92% | 22.98% | −0.13% | 1.99% | 1.43% | 0.84% | 1.14% | 1.64% | 2.62% | 0.44% | 6.89% |
| ACTION AUDITING Α.Ε.Ο.Ε.Λ. | Ν/Α | 7.41% | 16.84% | 16.11% | 21.27% | 17.99% | 21.08% | 19.43% | 25.78% | 22.05% | Ν/Α | 18.66% |
| ATC ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ-ΛΟΓΙΣΤΕΣ Ε.Π.Ε. | Ν/Α | −2.75% | 44.64% | 19.07% | 16.71% | 13.55% | 0.07% | 0.75% | −0.66% | −19.40% | Ν/Α | 8.00% |
| AUDIRE ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Ι.Κ.Ε. | Ν/Α | Ν/Α | Ν/Α | Ν/Α | 55.34% | 44.73% | 27.75% | 26.83% | 48.61% | 42.18% | Ν/Α | 40.91% |
| AUDIT OPINION Ι.Κ.Ε. | Ν/Α | Ν/Α | −24.73% | 33.11% | Ν/Α | 15.12% | 11.90% | 18.71% | 23.40% | 22.58% | Ν/Α | 14.30% |
| AUDIT PLUS Α.Ε. | Ν/Α | Ν/Α | −38.00% | −2.23% | 2.70% | 7.36% | 15.19% | 35.79% | 14.85% | 17.46% | Ν/Α | 6.64% |
| BAKER TILLY ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε. | Ν/Α | Ν/Α | Ν/Α | −23.42% | −47.22% | −7.72% | −29.17% | −17.50% | 34.82% | 0.51% | Ν/Α | −12.81% |
| BDO ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε. | Ν/Α | Ν/Α | −4.41% | 10.23% | 10.81% | 5.76% | 12.47% | 0.26% | 7.06% | 0.70% | Ν/Α | 5.36% |
| DELTA PARTNERS ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε. | 5.13% | 0.25% | −0.75% | −0.23% | 0.04% | −30.38% | −88.91% | 1.65% | 7.22% | −16.19% | Ν/Α | −12.22% |
| DFK PD AUDIT Α.Ε. | Ν/Α | −77.00% | Ν/Α | −10.78% | 38.60% | 2.58% | 0.46% | 0.32% | 2.89% | 2.75% | 1.70% | −4.27% |
| FIVEB AUDITORS Α.Ε. | Ν/Α | Ν/Α | Ν/Α | Ν/Α | Ν/Α | Ν/Α | Ν/Α | Ν/Α | −55.15% | 33.61% | 51.26% | 9.91% |
| FRS ΠΡΟΤΥΠΟΣ ΕΛΕΓΚΤΙΚΗ Α.Ε. | 14.23% | −20.06% | 22.60% | −12.94% | −4.04% | 12.74% | −0.40% | −7.57% | −10.24% | −15.19% | Ν/Α | −2.09% |
| HBP ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε. | 12.05% | 5.73% | 10.83% | 6.31% | 1.31% | 0.48% | 4.64% | 18.96% | Ν/Α | Ν/Α | Ν/Α | 7.54% |
| HLB ΕΛΛΑΣ Α.Ε. | Ν/Α | −2.64% | 11.00% | 10.11% | −2.70% | −3.35% | −8.30% | −3.77% | −11.00% | 0.21% | Ν/Α | −1.16% |
| IG AUDIT ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε. | Ν/Α | Ν/Α | Ν/Α | Ν/Α | Ν/Α | −8.51% | 3.22% | 10.62% | 1.62% | 8.79% | Ν/Α | 3.15% |
| KMC ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε. | Ν/Α | Ν/Α | 23.90% | 18.77% | 28.09% | 31.01% | 19.68% | 20.59% | 33.81% | 25.20% | 17.97% | 24.34% |
| KRP AUDITORS Α.Ε. | Ν/Α | Ν/Α | Ν/Α | 8.84% | 1.41% | 9.96% | 13.59% | 9.00% | 16.09% | 15.31% | Ν/Α | 10.60% |
| KSI GREECE ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ & ΣΥΜΒΟΥΛΟΙ ΕΠΙΧΕΙΡΗΣΕΩΝ Ι.Κ.Ε. | Ν/Α | Ν/Α | Ν/Α | 10.31% | 24.03% | 4.00% | 9.42% | 6.98% | 7.94% | 13.73% | Ν/Α | 10.92% |
| MAZARS ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ ΕΠΙΧΕΙΡΗΜΑΤΙΚΟΙ ΣΥΜΒΟΥΛΟΙ Α.Ε. | 18.79% | 18.07% | 23.56% | 18.56% | 13.10% | 6.02% | −2.00% | −9.70% | 12.31% | 1.36% | 1.90% | 9.27% |
| METRON AUDITING Α.Ε. | 45.81% | 37.69% | 29.68% | 22.90% | 16.58% | 9.57% | 9.37% | 6.87% | 32.06% | 26.53% | Ν/Α | 23.71% |
| MPI ΕΛΛΑΣ ΕΛΕΓΚΤΙΚΗ Α.Ε. | 28.39% | 18.01% | 21.93% | 32.11% | 18.37% | 12.16% | 10.55% | 5.09% | 17.47% | 24.76% | Ν/Α | 18.88% |
| NEXIA EUROSTATUS ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε. | 9.81% | 16.68% | 2.51% | −2.33% | 3.35% | 2.10% | 5.57% | 11.38% | 14.93% | 7.47% | 6.75% | 7.11% |
| OLYMPIA ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε. | Ν/Α | Ν/Α | 18.40% | 6.24% | 7.13% | 20.45% | 1.84% | 13.05% | 16.56% | 22.84% | Ν/Α | 13.31% |
| PKF ΕΥΡΩΕΛΕΓΚΤΙΚΗ Α.Ε. | 0.00% | 0.06% | 0.25% | 1.63% | 5.14% | 0.02% | 1.80% | 1.14% | 5.43% | 3.85% | Ν/Α | 1.93% |
| Q.A.S. ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Ε.Π.Ε. | 13.12% | 32.88% | 31.50% | 24.54% | 16.23% | 14.20% | 12.58% | 7.07% | 14.41% | 32.05% | 48.56% | 22.47% |
| RSM GREECE Α.Ε. | 12.21% | 10.69% | 10.14% | 2.34% | 7.11% | 1.71% | 3.39% | 4.78% | 5.09% | 19.82% | 21.76% | 9.00% |
| SMG ΕΛΕΓΚΤΙΚΗ Α.Ε. | Ν/Α | Ν/Α | Ν/Α | Ν/Α | Ν/Α | 8.23% | 10.86% | −0.25% | 27.64% | −3.32% | Ν/Α | 8.63% |
| TMS AUDITORS Α.Ε. | Ν/Α | 5.01% | 3.11% | 0.45% | 0.27% | 4.81% | −0.28% | −2.23% | 18.96% | 12.57% | 10.83% | 5.35% |
| UHY ΑΞΩΝ ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε. | 20.87% | 17.09% | 31.72% | 22.05% | 30.45% | 8.37% | 9.67% | 2.36% | 11.29% | 12.36% | Ν/Α | 16.62% |
| ΑΡΤΙΑ ΠΟΡΕΙΑ ΕΛΕΓΚΤΙΚΗ Ε.Π.Ε. | Ν/Α | Ν/Α | 0.00% | Ν/Α | 0.00% | 0.29% | 2.84% | −0.29% | 1.15% | 9.57% | Ν/Α | 1.94% |
| ΕΛΕΓΚΤΙΚΕΣ ΥΠΗΡΕΣΙΕΣ “AUDIT SERVICES” Α.Ε. | Ν/Α | 0.36% | −0.12% | 1.69% | 0.66% | 0.22% | 0.77% | 0.11% | 0.26% | 0.21% | 8.27% | 1.24% |
| ΕΛΛΗΝΙΚΗ ΕΛΕΓΚΤΙΚΗ Α.Ε. | 15.66% | 12.24% | 7.84% | 10.68% | 10.26% | 8.26% | 8.37% | 6.28% | 6.45% | 6.54% | Ν/Α | 9.26% |
| ΚΥΠΡΗΣ & ΣΥΝΕΡΓΑΤΕΣ Α.Ε. | 0.31% | 0.36% | 21.41% | 27.13% | 24.27% | 11.45% | 23.41% | 24.05% | 18.14% | 31.56% | 65.34% | 22.49% |
| ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΜΟΥΡ ΣΤΗΒΕΝΣ Α.Ε. | −5.75% | 3.33% | 2.06% | 5.34% | 1.77% | 3.12% | 4.39% | −0.22% | −5.91% | −7.16% | Ν/Α | 0.10% |
| ΩΡΙΩΝ Α.Ε.Ο.Ε.Λ. | 19.73% | 19.27% | 7.40% | 6.65% | 6.87% | 3.99% | 4.27% | 11.32% | 10.48% | 10.86% | Ν/Α | 10.08% |
| Average of Rest | 14.26% | 6.36% | 10.64% | 8.07% | 9.86% | 6.72% | 3.45% | 6.36% | 10.18% | 10.49% | 18.95% | 9.58% |
| AVERAGE | 12.92% | 7.74% | 10.95% | 8.05% | 9.57% | 7.08% | 4.21% | 6.79% | 10.41% | 10.98% | 17.25% | 9.63% |
| Difference Big 6—Rest of Sample | −34.36% | 104.90% | 16.44% | −1.62% | −18.40% | 36.54% | 150.58% | 45.60% | 15.71% | 32.35% | −26.85% | 29.17% |