| COMPANY | 2012 | 2013 | 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | Average 2012-2021 |
| 1). DELOITTE ΟΡΚΩΤΩΝ ΕΛΕΓΚΤΩΝ ΛΟΓΙΣΤΩΝ Α.Ε. | 1.82% | 27.97% | 40.02% | 4.61% | 13.37% | 0.05% | 2.16% | 35.41% | 34.08% | 26.92% | 12.57% | 18.09% |
| 2). KPMG ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε. | 90.75% | 58.85% | 29.76% | 21.38% | 12.89% | 5.25% | −14.09% | −25.99% | −125.63% | 73.31% | 83.41% | 19.08% |
| 3). CROWE-ASSOCIATED CERTIFIED PUBLIC ACCOUNTANTS S.A. | 17.47% | 12.84% | 3.64% | 5.80% | 8.33% | 47.99% | 57.30% | 45.80% | 53.27% | 50.18% | 55.78% | 32.58% |
| 4). ERNST & YOUNG (HELLAS) CERTIFIED AUDITORS ACCOUNTANTS S.A | 42.27% | 40.23% | 60.79% | 87.52% | 79.60% | 75.25% | 82.73% | 76.66% | 71.58% | 42.13% | 40.27% | 63.55% |
| 5). PRICEWATERHOUSECOOPERS S.A. | 75.62% | 67.72% | 52.70% | 28.60% | 68.81% | 52.52% | 59.35% | 36.99% | 44.40% | 75.57% | 94.29% | 59.69% |
| 6). GRANT THORNTON Α.Ε. ΟΡΚΩΤΩΝ ΕΛΕΓΚΤΩΝ & ΣΥΜΒΟΥΛΩΝ ΕΠΙΧΕΙΡΗΣΕΩΝ | 31.76% | 18.49% | 39.91% | 7.29% | 28.99% | 34.29% | 44.35% | 7.18% | 42.80% | 43.15% | 14.50% | 28.43% |
| Average of Big 6 | 43.28% | 37.68% | 37.80% | 25.87% | 35.33% | 35.89% | 38.63% | 29.34% | 20.08% | 51.88% | 50.14% | 36.90% |
| ABACUS ΕΛΕΓΚΤΙΚΗ Α.Ε. | 45.66% | 16.33% | 3.59% | −30.60% | 9.62% | 6.16% | −0.15% | −0.49% | 1.75% | −3.48% | −16.98% | 2.85% |
| ACES ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε. | Ν/Α | 79.16% | 42.71% | −0.18% | 5.80% | 6.52% | 3.44% | 4.62% | 6.16% | 10.97% | 1.64% | 16.08% |
| ACTION AUDITING Α.Ε.Ο.Ε.Λ. | Ν/Α | 75.69% | 66.56% | 69.43% | 53.61% | 33.39% | 36.96% | 27.17% | 78.84% | 75.13% | Ν/Α | 57.42% |
| ATC ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ-ΛΟΓΙΣΤΕΣ Ε.Π.Ε. | Ν/Α | −4.51% | 67.16% | 22.24% | 23.94% | 19.44% | 0.12% | 1.29% | −1.45% | −106.24% | Ν/Α | 2.44% |
| AUDIRE ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Ι.Κ.Ε. | Ν/Α | Ν/Α | Ν/Α | Ν/Α | 96.70% | 57.57% | 34.77% | 35.91% | 89.91% | 88.95% | Ν/Α | 67.30% |
| AUDIT OPINION Ι.Κ.Ε. | Ν/Α | Ν/Α | −180.33% | 92.24% | Ν/Α | 30.16% | 28.08% | 38.09% | 73.59% | 90.75% | Ν/Α | 24.65% |
| AUDIT PLUS Α.Ε. | Ν/Α | Ν/Α | −45.21% | −7.13% | 16.91% | 31.47% | 44.20% | 53.03% | 20.73% | 43.90% | Ν/Α | 19.74% |
| BAKER TILLY ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε. | Ν/Α | Ν/Α | Ν/Α | 173.69% | 89.20% | 77.65% | 95.27% | 45.89% | 428.46% | 2.71% | Ν/Α | 130.41% |
| BDO ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε. | Ν/Α | Ν/Α | −29.60% | 34.22% | 26.67% | 12.07% | 64.80% | 1.89% | 37.64% | 3.55% | Ν/Α | 18.90% |
| DELTA PARTNERS ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε. | 31.19% | 1.34% | −3.51% | −1.50% | 0.35% | 185.52% | 77.02% | −1.40% | −8.16% | 14.18% | Ν/Α | 29.50% |
| DFK PD AUDIT Α.Ε. | Ν/Α | 219.91% | Ν/Α | 31.09% | 341.22% | 22.38% | 3.63% | 2.64% | 23.39% | 19.60% | 13.18% | 75.23% |
| FIVEB AUDITORS Α.Ε. | Ν/Α | Ν/Α | Ν/Α | Ν/Α | Ν/Α | Ν/Α | Ν/Α | Ν/Α | 306.42% | 115.78% | 65.94% | 162.71% |
| FRS ΠΡΟΤΥΠΟΣ ΕΛΕΓΚΤΙΚΗ Α.Ε. | 58.84% | −241.34% | 84.16% | −57.08% | −44.59% | 69.63% | −2.38% | −82.12% | 224.51% | 74.74% | Ν/Α | 8.44% |
| HBP ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε. | 26.67% | 17.14% | 45.09% | 15.26% | 3.58% | 1.17% | 11.21% | 28.90% | Ν/Α | Ν/Α | Ν/Α | 18.63% |
| HLB ΕΛΛΑΣ Α.Ε. | Ν/Α | −7.26% | 40.83% | 29.61% | −7.09% | −8.75% | −25.26% | −10.40% | −25.37% | 0.97% | Ν/Α | −1.41% |
| IG AUDIT ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε. | Ν/Α | Ν/Α | Ν/Α | Ν/Α | Ν/Α | −39.88% | 41.53% | 87.83% | 8.90% | 29.67% | Ν/Α | 25.61% |
| KMC ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε. | Ν/Α | Ν/Α | 78.85% | 58.10% | 50.23% | 39.81% | 23.72% | 90.26% | 45.62% | 34.12% | 22.79% | 49.28% |
| KRP AUDITORS Α.Ε. | Ν/Α | Ν/Α | Ν/Α | 14.59% | 2.43% | 17.28% | 20.12% | 11.45% | 19.84% | 20.06% | Ν/Α | 15.11% |
| KSI GREECE ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ & ΣΥΜΒΟΥΛΟΙ ΕΠΙΧΕΙΡΗΣΕΩΝ Ι.Κ.Ε. | Ν/Α | Ν/Α | Ν/Α | 96.34% | 75.08% | 10.13% | 23.35% | 15.53% | 16.58% | 26.02% | Ν/Α | 37.58% |
| MAZARS ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ ΕΠΙΧΕΙΡΗΜΑΤΙΚΟΙ ΣΥΜΒΟΥΛΟΙ Α.Ε. | 44.97% | 40.42% | 48.83% | 37.96% | 26.23% | 10.41% | −3.27% | −21.04% | 25.65% | 18.43% | 12.64% | 21.93% |
| METRON AUDITING Α.Ε. | 73.14% | 54.35% | 37.45% | 28.79% | 20.41% | 11.05% | 10.64% | 7.48% | 65.84% | 66.88% | Ν/Α | 37.60% |
| MPI ΕΛΛΑΣ ΕΛΕΓΚΤΙΚΗ Α.Ε. | 38.06% | 56.73% | 25.32% | 39.48% | 20.42% | 13.61% | 11.30% | 5.46% | 29.75% | 29.55% | Ν/Α | 26.97% |
| NEXIA EUROSTATUS ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε. | 45.94% | 43.76% | 9.72% | −8.03% | 9.08% | 6.13% | 13.41% | 22.65% | 27.30% | 33.60% | 29.03% | 21.14% |
| OLYMPIA ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε. | Ν/Α | Ν/Α | 75.11% | 21.13% | 18.50% | 36.68% | 2.82% | 17.99% | 67.69% | 76.16% | Ν/Α | 39.51% |
| PKF ΕΥΡΩΕΛΕΓΚΤΙΚΗ Α.Ε. | 0.00% | 0.43% | 1.98% | 11.07% | 28.23% | 0.11% | 7.99% | 5.34% | 31.84% | 27.21% | Ν/Α | 11.42% |
| Q.A.S. ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Ε.Π.Ε. | 40.44% | 58.21% | 48.59% | 31.94% | 17.69% | 16.08% | 14.07% | 7.72% | 15.52% | 42.16% | 81.88% | 34.03% |
| RSM GREECE Α.Ε. | 46.57% | 28.77% | 27.33% | 6.33% | 17.50% | 3.85% | 7.75% | 10.53% | 9.75% | 44.00% | 36.85% | 21.75% |
| SMG ΕΛΕΓΚΤΙΚΗ Α.Ε. | Ν/Α | Ν/Α | Ν/Α | Ν/Α | Ν/Α | 11.47% | 42.87% | −0.56% | 47.99% | −5.52% | Ν/Α | 19.25% |
| TMS AUDITORS Α.Ε. | Ν/Α | 31.59% | 13.37% | 1.85% | 2.04% | 30.21% | −3.86% | −46.57% | 77.40% | 54.93% | 53.41% | 21.44% |
| UHY ΑΞΩΝ ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε. | 58.71% | 157.00% | 75.74% | 58.21% | 71.29% | 16.36% | 16.22% | 3.63% | 20.95% | 23.70% | Ν/Α | 50.18% |
| ΑΡΤΙΑ ΠΟΡΕΙΑ ΕΛΕΓΚΤΙΚΗ Ε.Π.Ε. | Ν/Α | Ν/Α | 0.00% | Ν/Α | 0.00% | 0.61% | 6.50% | −0.72% | 3.90% | 26.85% | Ν/Α | 5.31% |
| ΕΛΕΓΚΤΙΚΕΣ ΥΠΗΡΕΣΙΕΣ “AUDIT SERVICES” Α.Ε. | Ν/Α | 1.77% | −0.90% | 12.22% | 4.56% | 1.57% | 5.12% | 0.65% | 1.84% | 1.50% | 39.06% | 6.74% |
| ΕΛΛΗΝΙΚΗ ΕΛΕΓΚΤΙΚΗ Α.Ε. | 55.99% | 32.47% | 17.09% | 22.66% | 19.62% | 14.10% | 13.36% | 9.80% | 15.15% | 16.38% | Ν/Α | 21.66% |
| ΚΥΠΡΗΣ & ΣΥΝΕΡΓΑΤΕΣ Α.Ε. | 0.93% | 0.95% | 41.31% | 67.31% | 37.36% | 26.16% | 38.59% | 34.67% | 32.07% | 51.33% | 86.64% | 37.94% |
| ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΜΟΥΡ ΣΤΗΒΕΝΣ Α.Ε. | −18.90% | 10.53% | 18.34% | 46.08% | 12.55% | 20.17% | 22.20% | −0.98% | −34.41% | −53.59% | Ν/Α | 2.20% |
| ΩΡΙΩΝ Α.Ε.Ο.Ε.Λ. | 39.85% | 251.42% | 46.41% | 31.05% | 23.11% | 11.48% | 11.92% | 26.74% | 60.49% | 63.63% | Ν/Α | 56.61% |
| Average of Rest | 36.76% | 40.21% | 23.43% | 30.59% | 33.51% | 22.91% | 19.95% | 12.37% | 52.75% | 30.24% | 35.51% | 30.75% |
| AVERAGE | 38.54% | 39.69% | 25.97% | 29.83% | 33.80% | 24.81% | 22.68% | 14.85% | 47.97% | 33.41% | 40.38% | 31.99% |
| Difference Big 6—Rest of Sample | 17.76% | −6.28% | 61.34% | −15.45% | 5.44% | 56.68% | 93.70% | 137.25% | −61.92% | 71.53% | 41.21% | 36.48% |