COMPANY

2012

2013

2014

2015

2016

2017

2018

2019

2020

2021

2022

Average 2012-2021

1). DELOITTE ΟΡΚΩΤΩΝ ΕΛΕΓΚΤΩΝ ΛΟΓΙΣΤΩΝ Α.Ε.

524.00%

365.00%

366.00%

242.00%

198.00%

455.00%

397.00%

299.00%

284.00%

175.00%

157.00%

314.73%

2). KPMG ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε.

320.00%

92.00%

68.00%

22.00%

20.00%

22.00%

23.00%

1075.00%

3034.00%

717.00%

388.00%

525.55%

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

315.19%

297.52%

272.85%

259.81%

265.62%

127.12%

114.47%

94.99%

103.17%

101.31%

96.77%

186.26%

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

624.02%

431.20%

216.14%

344.41%

473.49%

426.79%

482.55%

517.47%

481.94%

445.93%

396.78%

440.07%

5). PRICEWATERHOUSECOOPERS S.A.

297.35%

140.81%

177.74%

377.20%

652.18%

369.20%

333.23%

219.35%

235.10%

487.65%

369.14%

332.63%

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

516.00%

598.00%

350.00%

397.00%

277.00%

728.00%

434.00%

394.00%

205.00%

127.00%

214.00%

385.45%

Average of Big 6

432.76%

320.76%

241.79%

273.74%

314.38%

354.68%

297.38%

433.30%

723.87%

342.31%

270.28%

364.11%

ABACUS ΕΛΕΓΚΤΙΚΗ Α.Ε.

158.00%

111.00%

112.00%

136.00%

76.00%

72.00%

90.00%

90.00%

97.00%

100.00%

129.00%

106.45%

ACES ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε.

Ν/Α

120.00%

86.00%

38.00%

191.00%

356.00%

308.00%

306.00%

275.00%

318.00%

275.00%

227.30%

ACTION AUDITING Α.Ε.Ο.Ε.Λ.

Ν/Α

921.00%

295.00%

331.00%

152.00%

86.00%

75.00%

40.00%

206.00%

241.00%

Ν/Α

260.78%

ATC ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ-ΛΟΓΙΣΤΕΣ Ε.Π.Ε.

Ν/Α

64.00%

50.00%

17.00%

43.00%

43.00%

59.00%

73.00%

119.00%

448.00%

Ν/Α

101.78%

AUDIRE ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Ι.Κ.Ε.

Ν/Α

Ν/Α

Ν/Α

Ν/Α

75.00%

29.00%

25.00%

34.00%

85.00%

111.00%

Ν/Α

59.83%

AUDIT OPINION Ι.Κ.Ε.

Ν/Α

Ν/Α

629.00%

179.00%

Ν/Α

99.00%

136.00%

104.00%

214.00%

302.00%

Ν/Α

237.57%

AUDIT PLUS Α.Ε.

Ν/Α

Ν/Α

19.00%

219.00%

525.00%

327.00%

191.00%

48.00%

40.00%

151.00%

Ν/Α

190.00%

BAKER TILLY ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε.

Ν/Α

Ν/Α

Ν/Α

0.00%

0.00%

0.00%

0.00%

0.00%

1130.00%

431.00%

Ν/Α

223.00%

BDO ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε.

Ν/Α

Ν/Α

571.00%

234.00%

147.00%

110.00%

420.00%

630.00%

433.00%

407.00%

Ν/Α

369.00%

DELTA PARTNERS ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε.

508.00%

443.00%

367.00%

567.00%

788.00%

0.00%

0.00%

0.00%

0.00%

0.00%

Ν/Α

267.30%

DFK PD AUDIT Α.Ε.

Ν/Α

0.00%

Ν/Α

0.00%

784.00%

766.00%

691.00%

736.00%

708.00%

612.00%

676.00%

552.56%

FIVEB AUDITORS Α.Ε.

Ν/Α

Ν/Α

Ν/Α

Ν/Α

Ν/Α

Ν/Α

Ν/Α

Ν/Α

0.00%

244.00%

29.00%

91.00%

FRS ΠΡΟΤΥΠΟΣ ΕΛΕΓΚΤΙΚΗ Α.Ε.

314.00%

1103.00%

272.00%

341.00%

1004.00%

447.00%

502.00%

985.00%

0.00%

0.00%

Ν/Α

496.80%

HBP ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε.

121.00%

199.00%

316.00%

142.00%

173.00%

142.00%

142.00%

52.00%

Ν/Α

Ν/Α

Ν/Α

160.88%

HLB ΕΛΛΑΣ Α.Ε.

Ν/Α

174.00%

271.00%

193.00%

162.00%

161.00%

204.00%

176.00%

131.00%

363.00%

Ν/Α

203.89%

IG AUDIT ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε.

Ν/Α

Ν/Α

Ν/Α

Ν/Α

Ν/Α

369.00%

1192.00%

727.00%

450.00%

238.00%

Ν/Α

595.20%

KMC ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε.

Ν/Α

Ν/Α

230.00%

210.00%

79.00%

28.00%

21.00%

338.00%

35.00%

35.00%

27.00%

111.44%

KRP AUDITORS Α.Ε.

Ν/Α

Ν/Α

Ν/Α

65.00%

73.00%

73.00%

48.00%

27.00%

23.00%

31.00%

Ν/Α

48.57%

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

Ν/Α

Ν/Α

Ν/Α

834.00%

212.00%

153.00%

148.00%

123.00%

109.00%

90.00%

Ν/Α

238.43%

MAZARS ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ ΕΠΙΧΕΙΡΗΜΑΤΙΚΟΙ ΣΥΜΒΟΥΛΟΙ Α.Ε.

139.00%

124.00%

107.00%

105.00%

100.00%

73.00%

64.00%

117.00%

108.00%

1251.00%

564.00%

250.18%

METRON AUDITING Α.Ε.

60.00%

44.00%

26.00%

26.00%

23.00%

15.00%

14.00%

9.00%

105.00%

152.00%

Ν/Α

47.40%

MPI ΕΛΛΑΣ ΕΛΕΓΚΤΙΚΗ Α.Ε.

34.00%

215.00%

15.00%

23.00%

11.00%

12.00%

7.00%

7.00%

70.00%

19.00%

Ν/Α

41.30%

NEXIA EUROSTATUS ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε.

368.00%

162.00%

287.00%

245.00%

171.00%

192.00%

141.00%

99.00%

83.00%

350.00%

330.00%

220.73%

OLYMPIA ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε.

Ν/Α

Ν/Α

308.00%

239.00%

160.00%

79.00%

53.00%

38.00%

309.00%

233.00%

Ν/Α

177.38%

PKF ΕΥΡΩΕΛΕΓΚΤΙΚΗ Α.Ε.

672.00%

646.00%

688.00%

579.00%

450.00%

449.00%

343.00%

367.00%

486.00%

607.00%

Ν/Α

528.70%

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

208.00%

77.00%

54.00%

30.00%

9.00%

13.00%

12.00%

9.00%

8.00%

32.00%

69.00%

47.36%

RSM GREECE Α.Ε.

281.00%

169.00%

170.00%

170.00%

146.00%

126.00%

128.00%

120.00%

92.00%

122.00%

69.00%

144.82%

SMG ΕΛΕΓΚΤΙΚΗ Α.Ε.

Ν/Α

Ν/Α

Ν/Α

Ν/Α

Ν/Α

39.00%

295.00%

125.00%

74.00%

66.00%

Ν/Α

119.80%

TMS AUDITORS Α.Ε.

Ν/Α

530.00%

331.00%

313.00%

643.00%

528.00%

1286.00%

1986.00%

308.00%

337.00%

393.00%

665.50%

UHY ΑΞΩΝ ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε.

181.00%

819.00%

139.00%

164.00%

134.00%

96.00%

68.00%

53.00%

86.00%

92.00%

Ν/Α

183.20%

ΑΡΤΙΑ ΠΟΡΕΙΑ ΕΛΕΓΚΤΙΚΗ Ε.Π.Ε.

Ν/Α

Ν/Α

14.00%

Ν/Α

0.00%

111.00%

129.00%

144.00%

240.00%

181.00%

Ν/Α

117.00%

ΕΛΕΓΚΤΙΚΕΣ ΥΠΗΡΕΣΙΕΣ “AUDIT SERVICES” Α.Ε.

Ν/Α

397.00%

629.00%

625.00%

591.00%

618.00%

567.00%

479.00%

611.00%

619.00%

372.00%

550.80%

ΕΛΛΗΝΙΚΗ ΕΛΕΓΚΤΙΚΗ Α.Ε.

257.00%

165.00%

118.00%

112.00%

91.00%

71.00%

60.00%

56.00%

135.00%

150.00%

Ν/Α

121.50%

ΚΥΠΡΗΣ & ΣΥΝΕΡΓΑΤΕΣ Α.Ε.

200.00%

165.00%

93.00%

148.00%

54.00%

128.00%

65.00%

44.00%

77.00%

63.00%

33.00%

97.27%

ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΜΟΥΡ ΣΤΗΒΕΝΣ Α.Ε.

229.00%

217.00%

789.00%

763.00%

611.00%

546.00%

406.00%

343.00%

482.00%

648.00%

Ν/Α

503.40%

ΩΡΙΩΝ Α.Ε.Ο.Ε.Λ.

102.00%

1205.00%

527.00%

367.00%

236.00%

188.00%

180.00%

136.00%

477.00%

486.00%

Ν/Α

390.40%

Average of Rest

239.50%

350.87%

268.32%

239.19%

247.31%

187.00%

230.57%

246.31%

223.03%

272.29%

247.17%

250.14%

AVERAGE

292.21%

344.64%

263.64%

244.80%

257.90%

211.54%

240.35%

273.68%

296.32%

282.53%

254.87%

269.32%

Difference Big 6—Rest of Sample

140.55%

−23.88%

−21.85%

28.94%

56.48%

143.15%

57.03%

159.62%

427.55%

59.78%

15.41%

94.80%