COMPANY

2012

2013

2014

2015

2016

2017

2018

2019

2020

2021

2022

Average 2012-2021

1). DELOITTE ΟΡΚΩΤΩΝ ΕΛΕΓΚΤΩΝ ΛΟΓΙΣΤΩΝ Α.Ε.

103.62%

111.67%

105.91%

123.56%

132.16%

120.46%

129.19%

163.71%

164.07%

193.45%

247.37%

145.02%

2). KPMG ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε.

240.14%

366.92%

452.74%

531.51%

586.57%

545.65%

514.47%

162.99%

139.40%

163.52%

173.06%

352.45%

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

170.77%

182.75%

182.74%

179.14%

176.00%

239.46%

250.61%

242.89%

209.77%

192.14%

197.05%

202.12%

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

118.19%

126.20%

161.83%

140.78%

131.46%

127.31%

121.57%

117.49%

114.91%

135.02%

128.64%

129.40%

5). PRICEWATERHOUSECOOPERS S.A.

121.64%

174.77%

163.00%

124.44%

112.74%

127.79%

132.03%

195.13%

193.42%

125.79%

186.57%

150.67%

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

122.93%

116.79%

128.41%

125.34%

138.01%

111.42%

120.30%

123.05%

143.05%

165.70%

148.06%

131.19%

Average of Big 6

146.22%

179.85%

199.11%

204.13%

212.82%

212.02%

211.36%

167.54%

160.77%

162.60%

180.12%

185.14%

ABACUS ΕΛΕΓΚΤΙΚΗ Α.Ε.

171.29%

184.28%

174.97%

173.87%

254.52%

311.03%

261.76%

266.76%

259.68%

256.05%

218.05%

230.21%

ACES ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε.

Ν/Α

182.79%

215.78%

432.99%

158.93%

131.18%

135.32%

135.83%

138.23%

157.89%

149.16%

183.81%

ACTION AUDITING Α.Ε.Ο.Ε.Λ.

Ν/Α

110.36%

133.43%

129.18%

164.87%

214.74%

229.56%

347.03%

147.52%

140.48%

Ν/Α

179.68%

ATC ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ-ΛΟΓΙΣΤΕΣ Ε.Π.Ε.

Ν/Α

220.36%

241.12%

583.56%

301.56%

299.81%

234.56%

206.35%

202.44%

116.98%

Ν/Α

267.41%

AUDIRE ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Ι.Κ.Ε.

Ν/Α

Ν/Α

Ν/Α

Ν/Α

219.68%

437.74%

489.71%

393.71%

217.08%

190.19%

Ν/Α

324.68%

AUDIT OPINION Ι.Κ.Ε.

Ν/Α

Ν/Α

115.89%

156.47%

Ν/Α

198.25%

154.98%

183.05%

141.90%

130.53%

Ν/Α

154.44%

AUDIT PLUS Α.Ε.

Ν/Α

Ν/Α

541.99%

141.79%

120.64%

133.85%

153.03%

320.51%

378.55%

171.70%

Ν/Α

245.26%

BAKER TILLY ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε.

Ν/Α

Ν/Α

Ν/Α

67.67%

37.28%

70.17%

38.30%

48.61%

95.96%

97.26%

Ν/Α

65.04%

BDO ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε.

Ν/Α

Ν/Α

102.29%

151.75%

185.50%

225.93%

124.16%

114.05%

123.70%

122.16%

Ν/Α

143.69%

DELTA PARTNERS ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε.

134.84%

146.19%

184.05%

179.87%

173.73%

105.03%

22.88%

27.02%

38.25%

30.32%

Ν/Α

104.22%

DFK PD AUDIT Α.Ε.

Ν/Α

75.22%

Ν/Α

60.27%

91.18%

109.48%

111.63%

108.98%

117.40%

123.36%

120.46%

102.00%

FIVEB AUDITORS Α.Ε.

Ν/Α

Ν/Α

Ν/Α

Ν/Α

Ν/Α

Ν/Α

Ν/Α

Ν/Α

84.75%

113.36%

333.74%

177.28%

FRS ΠΡΟΤΥΠΟΣ ΕΛΕΓΚΤΙΚΗ Α.Ε.

131.89%

99.38%

125.66%

121.79%

104.90%

135.42%

133.10%

120.42%

98.73%

84.25%

Ν/Α

115.55%

HBP ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε.

181.30%

150.75%

175.39%

194.82%

177.45%

188.66%

425.34%

298.61%

Ν/Α

Ν/Α

Ν/Α

224.04%

HLB ΕΛΛΑΣ Α.Ε.

Ν/Α

155.28%

136.09%

150.38%

159.82%

163.86%

152.40%

158.39%

184.94%

129.95%

Ν/Α

154.57%

IG AUDIT ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε.

Ν/Α

Ν/Α

Ν/Α

Ν/Α

Ν/Α

86.17%

89.87%

97.55%

110.88%

130.58%

Ν/Α

103.01%

KMC ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε.

Ν/Α

Ν/Α

206.89%

214.34%

393.20%

649.96%

1029.60%

144.01%

572.80%

620.03%

746.07%

508.54%

KRP AUDITORS Α.Ε.

Ν/Α

Ν/Α

Ν/Α

227.74%

218.80%

215.10%

298.84%

431.75%

503.43%

407.44%

Ν/Α

329.01%

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

Ν/Α

Ν/Α

Ν/Α

104.80%

141.90%

159.93%

160.37%

178.11%

188.68%

209.49%

Ν/Α

163.32%

MAZARS ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ ΕΠΙΧΕΙΡΗΜΑΤΙΚΟΙ ΣΥΜΒΟΥΛΟΙ Α.Ε.

175.16%

181.01%

189.02%

194.75%

201.10%

234.89%

254.28%

172.08%

204.03%

146.77%

169.11%

192.93%

METRON AUDITING Α.Ε.

264.22%

324.00%

478.38%

485.99%

529.99%

743.84%

833.79%

1225.29%

189.81%

176.95%

Ν/Α

525.23%

MPI ΕΛΛΑΣ ΕΛΕΓΚΤΙΚΗ Α.Ε.

395.74%

146.07%

808.00%

587.08%

1301.82%

1292.83%

2633.37%

2452.93%

263.23%

789.67%

Ν/Α

1067.07%

NEXIA EUROSTATUS ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε.

149.97%

151.40%

121.08%

123.06%

136.35%

125.64%

131.27%

201.05%

235.11%

293.00%

142.42%

164.58%

OLYMPIA ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε.

Ν/Α

Ν/Α

131.97%

141.59%

161.94%

225.20%

287.64%

363.73%

132.05%

142.58%

Ν/Α

198.34%

PKF ΕΥΡΩΕΛΕΓΚΤΙΚΗ Α.Ε.

132.26%

115.58%

114.94%

118.11%

127.23%

128.40%

144.21%

149.79%

149.80%

149.23%

Ν/Α

132.96%

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

157.11%

229.73%

284.31%

431.41%

1184.32%

846.05%

938.07%

1167.58%

1348.91%

401.23%

235.77%

656.77%

RSM GREECE Α.Ε.

129.58%

153.24%

152.31%

153.20%

163.43%

174.44%

180.76%

186.32%

214.44%

187.91%

240.05%

175.97%

SMG ΕΛΕΓΚΤΙΚΗ Α.Ε.

Ν/Α

Ν/Α

Ν/Α

Ν/Α

Ν/Α

353.48%

133.92%

194.82%

254.58%

220.26%

Ν/Α

231.41%

TMS AUDITORS Α.Ε.

Ν/Α

110.73%

120.49%

122.50%

109.23%

115.01%

86.19%

83.95%

123.55%

174.05%

132.54%

117.82%

UHY ΑΞΩΝ ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε.

132.28%

109.28%

177.48%

183.07%

209.39%

260.60%

344.26%

426.68%

408.31%

384.72%

Ν/Α

263.61%

ΑΡΤΙΑ ΠΟΡΕΙΑ ΕΛΕΓΚΤΙΚΗ Ε.Π.Ε.

Ν/Α

Ν/Α

740.97%

Ν/Α

Ν/Α

189.90%

177.56%

165.85%

186.10%

151.04%

Ν/Α

268.57%

ΕΛΕΓΚΤΙΚΕΣ ΥΠΗΡΕΣΙΕΣ "AUDIT SERVICES" Α.Ε.

Ν/Α

122.86%

339.69%

681.36%

740.74%

580.52%

689.18%

495.05%

453.63%

302.45%

247.68%

465.32%

ΕΛΛΗΝΙΚΗ ΕΛΕΓΚΤΙΚΗ Α.Ε.

136.07%

155.75%

181.71%

189.03%

209.79%

242.11%

269.98%

279.67%

216.98%

197.20%

Ν/Α

207.83%

ΚΥΠΡΗΣ & ΣΥΝΕΡΓΑΤΕΣ Α.Ε.

178.13%

173.35%

205.21%

165.68%

387.32%

198.58%

249.75%

320.82%

241.15%

270.79%

418.00%

255.34%

ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΜΟΥΡ ΣΤΗΒΕΝΣ Α.Ε.

140.19%

140.92%

141.69%

180.59%

144.01%

142.94%

151.33%

163.94%

151.47%

150.23%

Ν/Α

150.73%

ΩΡΙΩΝ Α.Ε.Ο.Ε.Λ.

212.19%

108.00%

119.20%

127.50%

146.36%

159.91%

163.44%

182.41%

130.04%

135.70%

Ν/Α

148.47%

Average of Rest

176.39%

154.20%

237.86%

225.04%

279.26%

281.45%

340.41%

337.51%

243.09%

214.45%

262.75%

250.22%

AVERAGE

168.16%

159.50%

231.02%

221.65%

268.48%

271.29%

321.53%

312.63%

231.04%

206.86%

235.21%

238.85%

Difference Big 6—Rest of Sample

−17.11%

16.64%

−16.29%

−9.29%

−23.79%

−24.67%

−37.91%

−50.36%

−33.86%

−24.18%

−31.45%

−22.93%