COMPANY

2012

2013

2014

2015

2016

2017

2018

2019

2020

2021

2022

Average 2012-2021

1). DELOITTE ΟΡΚΩΤΩΝ ΕΛΕΓΚΤΩΝ ΛΟΓΙΣΤΩΝ Α.Ε.

83.98%

78.49%

78.53%

70.72%

66.42%

81.97%

79.87%

74.96%

73.96%

63.58%

61.12%

73.96%

2). KPMG ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε.

76.18%

47.97%

40.48%

18.06%

16.49%

17.81%

18.78%

91.49%

96.81%

87.76%

79.50%

53.76%

3). CROWE-ASSOCIATED CERTIFIED PUBLIC ACCOUNTANTS S.A.

75.91%

74.84%

73.18%

72.21%

72.65%

55.97%

53.37%

48.72%

50.78%

50.32%

49.18%

61.56%

4). ERNST & YOUNG (HELLAS) CERTIFIED AUDITORS ACCOUNTANTS S.A

86.19%

81.17%

68.37%

77.50%

82.56%

81.02%

82.83%

83.80%

82.82%

81.68%

79.87%

80.71%

5). PRICEWATERHOUSECOOPERS S.A.

74.83%

58.47%

64.00%

79.04%

86.71%

78.69%

76.92%

68.69%

70.16%

82.98%

78.68%

74.47%

6). GRANT THORNTON Α.Ε. ΟΡΚΩΤΩΝ ΕΛΕΓΚΤΩΝ & ΣΥΜΒΟΥΛΩΝ ΕΠΙΧΕΙΡΗΣΕΩΝ

83.77%

85.67%

77.78%

79.86%

73.45%

87.92%

81.27%

79.77%

67.20%

55.98%

68.12%

76.44%

Average of Big 6

80.14%

71.10%

67.06%

66.23%

66.38%

67.23%

65.51%

74.57%

73.62%

70.39%

69.41%

70.15%

ABACUS ΕΛΕΓΚΤΙΚΗ Α.Ε.

61.18%

52.68%

52.89%

57.71%

43.09%

41.77%

47.28%

47.25%

49.21%

50.11%

56.42%

50.87%

ACES ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε.

Ν/Α

54.62%

46.19%

27.38%

65.65%

78.09%

75.47%

75.36%

73.31%

76.08%

73.33%

64.55%

ACTION AUDITING Α.Ε.Ο.Ε.Λ.

Ν/Α

90.21%

74.71%

76.79%

60.33%

46.14%

42.96%

28.49%

67.30%

70.65%

Ν/Α

61.95%

ATC ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ-ΛΟΓΙΣΤΕΣ Ε.Π.Ε.

Ν/Α

39.06%

33.53%

14.23%

30.21%

30.30%

37.04%

42.06%

54.28%

81.74%

Ν/Α

40.27%

AUDIRE ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Ι.Κ.Ε.

Ν/Α

Ν/Α

Ν/Α

Ν/Α

42.77%

22.31%

20.18%

25.28%

45.93%

52.58%

Ν/Α

34.84%

AUDIT OPINION Ι.Κ.Ε.

Ν/Α

Ν/Α

86.29%

64.10%

Ν/Α

49.87%

57.63%

50.88%

68.20%

75.12%

Ν/Α

64.58%

AUDIT PLUS Α.Ε.

Ν/Α

Ν/Α

15.95%

68.66%

84.01%

76.61%

65.62%

32.50%

28.35%

60.21%

Ν/Α

53.99%

BAKER TILLY ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε.

Ν/Α

Ν/Α

Ν/Α

113.48%

152.94%

109.95%

130.62%

138.13%

91.87%

81.17%

Ν/Α

116.88%

BDO ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε.

Ν/Α

Ν/Α

85.10%

70.09%

59.48%

52.32%

80.76%

86.30%

81.25%

80.27%

Ν/Α

74.45%

DELTA PARTNERS ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε.

83.56%

81.58%

78.60%

85.00%

88.74%

116.38%

215.44%

218.08%

188.54%

214.18%

Ν/Α

137.01%

DFK PD AUDIT Α.Ε.

Ν/Α

135.01%

Ν/Α

134.66%

88.69%

88.46%

87.36%

88.03%

87.63%

85.96%

87.12%

98.10%

FIVEB AUDITORS Α.Ε.

Ν/Α

Ν/Α

Ν/Α

Ν/Α

Ν/Α

Ν/Α

Ν/Α

Ν/Α

118.00%

70.97%

22.26%

70.41%

FRS ΠΡΟΤΥΠΟΣ ΕΛΕΓΚΤΙΚΗ Α.Ε.

75.82%

91.69%

73.15%

77.32%

90.94%

81.71%

83.40%

90.79%

104.56%

120.32%

Ν/Α

88.97%

HBP ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε.

54.82%

66.54%

75.99%

58.65%

63.34%

58.75%

58.60%

34.40%

Ν/Α

Ν/Α

Ν/Α

58.89%

HLB ΕΛΛΑΣ Α.Ε.

Ν/Α

63.56%

73.06%

65.84%

61.87%

61.73%

67.16%

63.76%

56.66%

78.42%

Ν/Α

65.78%

IG AUDIT ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε.

Ν/Α

Ν/Α

Ν/Α

Ν/Α

Ν/Α

78.66%

92.26%

87.91%

81.81%

70.39%

Ν/Α

82.21%

KMC ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε.

Ν/Α

Ν/Α

69.69%

67.70%

44.07%

22.11%

17.03%

77.18%

25.90%

26.14%

21.14%

41.22%

KRP AUDITORS Α.Ε.

Ν/Α

Ν/Α

Ν/Α

39.36%

42.17%

42.35%

32.48%

21.37%

18.86%

23.69%

Ν/Α

31.47%

KSI GREECE ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ & ΣΥΜΒΟΥΛΟΙ ΕΠΙΧΕΙΡΗΣΕΩΝ Ι.Κ.Ε.

Ν/Α

Ν/Α

Ν/Α

89.30%

67.99%

60.52%

59.68%

55.06%

52.10%

47.24%

Ν/Α

61.70%

MAZARS ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ ΕΠΙΧΕΙΡΗΜΑΤΙΚΟΙ ΣΥΜΒΟΥΛΟΙ Α.Ε.

58.21%

55.29%

51.75%

51.12%

50.07%

42.20%

38.89%

53.89%

52.03%

92.60%

84.94%

57.36%

METRON AUDITING Α.Ε.

37.37%

30.65%

20.76%

20.48%

18.80%

13.40%

11.96%

8.14%

51.30%

60.33%

Ν/Α

27.32%

MPI ΕΛΛΑΣ ΕΛΕΓΚΤΙΚΗ Α.Ε.

25.42%

68.25%

13.38%

18.68%

10.04%

10.65%

6.64%

6.77%

41.27%

16.21%

Ν/Α

21.73%

NEXIA EUROSTATUS ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε.

78.65%

61.89%

74.18%

71.01%

63.08%

65.74%

58.46%

49.75%

45.31%

77.78%

76.76%

65.69%

OLYMPIA ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε.

Ν/Α

Ν/Α

75.51%

70.46%

61.48%

44.26%

34.66%

27.43%

75.54%

70.01%

Ν/Α

57.42%

PKF ΕΥΡΩΕΛΕΓΚΤΙΚΗ Α.Ε.

87.05%

86.60%

87.32%

85.28%

81.80%

81.78%

77.44%

78.60%

82.94%

85.86%

Ν/Α

83.47%

Q.A.S. ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Ε.Π.Ε.

67.56%

43.51%

35.16%

23.18%

8.22%

11.69%

10.60%

8.41%

7.19%

23.97%

40.70%

25.47%

RSM GREECE Α.Ε.

73.78%

62.83%

62.91%

63.01%

59.37%

55.68%

56.21%

54.61%

47.84%

54.95%

40.95%

57.47%

SMG ΕΛΕΓΚΤΙΚΗ Α.Ε.

Ν/Α

Ν/Α

Ν/Α

Ν/Α

Ν/Α

28.29%

74.67%

55.52%

42.40%

39.74%

Ν/Α

48.12%

TMS AUDITORS Α.Ε.

Ν/Α

84.13%

76.78%

75.82%

86.54%

84.08%

92.78%

95.21%

75.50%

77.12%

79.73%

82.77%

UHY ΑΞΩΝ ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε.

64.45%

89.11%

58.12%

62.12%

57.29%

48.86%

40.39%

34.77%

46.09%

47.83%

Ν/Α

54.90%

ΑΡΤΙΑ ΠΟΡΕΙΑ ΕΛΕΓΚΤΙΚΗ Ε.Π.Ε.

Ν/Α

Ν/Α

12.14%

Ν/Α

0.00%

52.66%

56.32%

58.97%

70.58%

64.36%

Ν/Α

45.00%

ΕΛΕΓΚΤΙΚΕΣ ΥΠΗΡΕΣΙΕΣ “AUDIT SERVICES” Α.Ε.

Ν/Α

79.87%

86.28%

86.20%

85.53%

86.08%

85.00%

82.72%

85.94%

86.10%

78.82%

84.25%

ΕΛΛΗΝΙΚΗ ΕΛΕΓΚΤΙΚΗ Α.Ε.

72.03%

62.30%

54.12%

52.86%

47.71%

41.44%

37.36%

35.93%

57.41%

60.07%

Ν/Α

52.12%

ΚΥΠΡΗΣ & ΣΥΝΕΡΓΑΤΕΣ Α.Ε.

66.72%

62.20%

48.18%

59.69%

35.03%

56.22%

39.33%

30.65%

43.44%

38.51%

24.58%

45.87%

ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΜΟΥΡ ΣΤΗΒΕΝΣ Α.Ε.

69.59%

68.41%

88.75%

88.42%

85.93%

84.53%

80.23%

77.40%

82.81%

86.64%

Ν/Α

81.27%

ΩΡΙΩΝ Α.Ε.Ο.Ε.Λ.

50.48%

92.34%

84.05%

78.60%

70.25%

65.29%

64.23%

57.67%

82.68%

82.93%

Ν/Α

72.85%

Average of Rest

64.17%

70.54%

60.52%

65.07%

59.61%

56.88%

61.03%

59.41%

65.26%

69.44%

57.23%

62.65%

AVERAGE

68.53%

70.65%

61.67%

65.26%

60.68%

58.40%

61.69%

61.63%

66.48%

69.57%

61.29%

64.17%

Difference Big 6—Rest of Sample

11.62%

0.45%

5.38%

0.97%

5.70%

8.83%

3.82%

12.94%

7.14%

0.81%

8.12%

5.98%