| COMPANY | 2012 | 2013 | 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | Average 2012-2021 |
| 1). DELOITTE ΟΡΚΩΤΩΝ ΕΛΕΓΚΤΩΝ ΛΟΓΙΣΤΩΝ Α.Ε. | 6.46% | 22.87% | 7.51% | 30.57% | 26.26% | 21.29% | 21.50% | 24.51% | 22.34% | 57.18% | 56.10% | 26.96% |
| 2). KPMG ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε. | 77.07% | 159.62% | 226.02% | 270.21% | 284.52% | 282.08% | 225.48% | 45.29% | 58.23% | 59.16% | 53.25% | 158.27% |
| 3). CROWE-ASSOCIATED CERTIFIED PUBLIC ACCOUNTANTS S.A. | 33.55% | 35.12% | 30.15% | 29.93% | 31.08% | 30.41% | 46.40% | 36.58% | 69.79% | 85.00% | 90.11% | 47.10% |
| 4). ERNST & YOUNG (HELLAS) CERTIFIED AUDITORS ACCOUNTANTS S.A | 8.63% | 22.24% | 14.49% | 11.57% | 37.96% | 38.34% | 45.02% | 42.63% | 26.30% | 45.87% | 24.09% | 28.83% |
| 5). PRICEWATERHOUSECOOPERS S.A. | 21.78% | 34.62% | 11.46% | 29.74% | 16.84% | 14.39% | 19.99% | 8.27% | 31.22% | 13.45% | 18.11% | 19.99% |
| 6). GRANT THORNTON Α.Ε. ΟΡΚΩΤΩΝ ΕΛΕΓΚΤΩΝ & ΣΥΜΒΟΥΛΩΝ ΕΠΙΧΕΙΡΗΣΕΩΝ | 16.35% | 8.64% | 18.15% | 19.32% | 21.95% | 15.70% | 17.46% | 19.50% | 24.86% | 30.97% | 34.30% | 20.65% |
| Average of Big 6 | 27.30% | 47.19% | 51.30% | 65.22% | 69.77% | 67.03% | 62.64% | 29.46% | 38.79% | 48.60% | 45.99% | 50.30% |
| ABACUS ΕΛΕΓΚΤΙΚΗ Α.Ε. | 6.18% | 17.14% | 16.86% | 30.18% | 82.63% | 3.93% | 5.67% | 13.71% | 15.67% | 27.02% | 30.01% | 22.64% |
| ACES ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε. | Ν/Α | 32.99% | 14.82% | 41.96% | 27.05% | 5.30% | 1.88% | 3.56% | 14.01% | 23.02% | 15.72% | 18.03% |
| ACTION AUDITING Α.Ε.Ο.Ε.Λ. | Ν/Α | 74.28% | 58.43% | 41.02% | 83.54% | 139.22% | 139.60% | 240.16% | 87.81% | 85.41% | Ν/Α | 105.50% |
| ATC ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ-ΛΟΓΙΣΤΕΣ Ε.Π.Ε. | Ν/Α | 180.05% | 117.05% | 305.20% | 112.21% | 79.24% | 47.84% | 22.23% | 77.40% | 35.12% | Ν/Α | 108.48% |
| AUDIRE ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Ι.Κ.Ε. | Ν/Α | Ν/Α | Ν/Α | Ν/Α | 204.63% | 389.85% | 288.14% | 332.83% | 178.39% | 170.79% | Ν/Α | 260.77% |
| AUDIT OPINION Ι.Κ.Ε. | Ν/Α | Ν/Α | 0.00% | 0.00% | Ν/Α | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | Ν/Α | 0.00% |
| AUDIT PLUS Α.Ε. | Ν/Α | Ν/Α | 502.56% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | Ν/Α | 62.82% |
| BAKER TILLY ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε. | Ν/Α | Ν/Α | Ν/Α | 0.00% | 0.00% | 0.79% | 0.79% | 0.38% | 0.56% | 16.76% | Ν/Α | 2.75% |
| BDO ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε. | Ν/Α | Ν/Α | 31.28% | 17.09% | 14.04% | 12.19% | 13.23% | 13.21% | 20.83% | 26.90% | Ν/Α | 18.60% |
| DELTA PARTNERS ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε. | 2.78% | 7.38% | 1.92% | 5.17% | 0.97% | 0.27% | 0.23% | 0.64% | 0.66% | 0.59% | Ν/Α | 2.06% |
| DFK PD AUDIT Α.Ε. | Ν/Α | 35.41% | Ν/Α | 13.08% | 24.08% | 29.69% | 9.90% | 9.51% | 3.66% | 7.50% | 1.59% | 14.94% |
| FIVEB AUDITORS Α.Ε. | Ν/Α | Ν/Α | Ν/Α | Ν/Α | Ν/Α | Ν/Α | Ν/Α | Ν/Α | 63.85% | 61.29% | 39.11% | 54.75% |
| FRS ΠΡΟΤΥΠΟΣ ΕΛΕΓΚΤΙΚΗ Α.Ε. | 14.87% | 6.66% | 6.40% | 9.57% | 2.13% | 51.93% | 11.45% | 1.04% | 4.65% | 15.69% | Ν/Α | 12.44% |
| HBP ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε. | 64.17% | 60.46% | 36.48% | 79.64% | 64.69% | 64.29% | 275.96% | 223.98% | Ν/Α | Ν/Α | Ν/Α | 108.71% |
| HLB ΕΛΛΑΣ Α.Ε. | Ν/Α | 81.72% | 48.64% | 12.73% | 36.01% | 26.96% | 4.23% | 53.77% | 89.45% | 48.14% | Ν/Α | 44.63% |
| IG AUDIT ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε. | Ν/Α | Ν/Α | Ν/Α | Ν/Α | Ν/Α | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | Ν/Α | 0.00% |
| KMC ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε. | Ν/Α | Ν/Α | 113.97% | 14.15% | 23.01% | 65.58% | 124.44% | 14.47% | 136.13% | 107.67% | 195.48% | 88.32% |
| KRP AUDITORS Α.Ε. | Ν/Α | Ν/Α | Ν/Α | 93.82% | 133.52% | 141.76% | 172.10% | 231.95% | 303.95% | 276.15% | Ν/Α | 193.32% |
| KSI GREECE ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ & ΣΥΜΒΟΥΛΟΙ ΕΠΙΧΕΙΡΗΣΕΩΝ Ι.Κ.Ε. | Ν/Α | Ν/Α | Ν/Α | 13.59% | 6.42% | 22.84% | 11.19% | 5.45% | 19.26% | 24.49% | Ν/Α | 14.75% |
| MAZARS ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ ΕΠΙΧΕΙΡΗΜΑΤΙΚΟΙ ΣΥΜΒΟΥΛΟΙ Α.Ε. | 12.39% | 19.53% | 11.48% | 16.13% | 13.11% | 6.80% | 14.47% | 1.25% | 7.12% | 6.79% | 2.66% | 10.16% |
| METRON AUDITING Α.Ε. | 109.23% | 162.97% | 257.04% | 290.94% | 301.34% | 463.18% | 581.45% | 843.99% | 44.43% | 82.43% | Ν/Α | 313.70% |
| MPI ΕΛΛΑΣ ΕΛΕΓΚΤΙΚΗ Α.Ε. | 309.34% | 113.13% | 706.61% | 441.86% | 968.47% | 945.16% | 2042.83% | 2226.94% | 235.20% | 687.49% | Ν/Α | 867.70% |
| NEXIA EUROSTATUS ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε. | 10.67% | 37.47% | 21.82% | 20.66% | 35.31% | 42.92% | 57.76% | 72.29% | 99.15% | 141.49% | 68.61% | 55.29% |
| OLYMPIA ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε. | Ν/Α | Ν/Α | 24.06% | 35.83% | 65.01% | 77.19% | 109.23% | 232.98% | 63.34% | 86.85% | Ν/Α | 86.81% |
| PKF ΕΥΡΩΕΛΕΓΚΤΙΚΗ Α.Ε. | 29.52% | 30.32% | 29.35% | 28.89% | 36.12% | 40.80% | 46.33% | 48.95% | 66.61% | 63.00% | Ν/Α | 41.99% |
| Q.A.S. ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Ε.Π.Ε. | 48.80% | 100.07% | 152.22% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 27.37% |
| RSM GREECE Α.Ε. | 15.36% | 52.33% | 8.10% | 25.73% | 5.95% | 1.27% | 13.60% | 6.51% | 9.76% | 43.23% | 69.43% | 22.84% |
| SMG ΕΛΕΓΚΤΙΚΗ Α.Ε. | Ν/Α | Ν/Α | Ν/Α | Ν/Α | Ν/Α | 348.79% | 69.06% | 66.02% | 163.77% | 105.61% | Ν/Α | 150.65% |
| TMS AUDITORS Α.Ε. | Ν/Α | 2.84% | 18.60% | 15.48% | 14.56% | 37.74% | 5.76% | 14.58% | 52.17% | 85.31% | 79.99% | 32.70% |
| UHY ΑΞΩΝ ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε. | 28.57% | 16.53% | 40.93% | 28.02% | 43.25% | 26.75% | 105.60% | 201.66% | 183.33% | 119.55% | Ν/Α | 79.42% |
| ΑΡΤΙΑ ΠΟΡΕΙΑ ΕΛΕΓΚΤΙΚΗ Ε.Π.Ε. | Ν/Α | Ν/Α | 722.32% | Ν/Α | Ν/Α | 0.00% | 0.00% | 0.00% | 85.06% | 0.00% | Ν/Α | 134.56% |
| ΕΛΕΓΚΤΙΚΕΣ ΥΠΗΡΕΣΙΕΣ “AUDIT SERVICES” Α.Ε. | Ν/Α | 3.22% | 30.06% | 69.79% | 27.36% | 41.99% | 62.08% | 10.44% | 23.04% | 48.58% | 45.92% | 36.25% |
| ΕΛΛΗΝΙΚΗ ΕΛΕΓΚΤΙΚΗ Α.Ε. | 11.96% | 29.11% | 33.09% | 21.09% | 29.98% | 35.24% | 37.25% | 72.96% | 67.62% | 56.06% | Ν/Α | 39.44% |
| ΚΥΠΡΗΣ & ΣΥΝΕΡΓΑΤΕΣ Α.Ε. | 11.84% | 12.50% | 6.84% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 2.83% |
| ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΜΟΥΡ ΣΤΗΒΕΝΣ Α.Ε. | 11.88% | 17.17% | 19.69% | 29.34% | 10.35% | 9.79% | 8.13% | 13.19% | 33.38% | 33.60% | Ν/Α | 18.65% |
| ΩΡΙΩΝ Α.Ε.Ο.Ε.Λ. | 46.66% | 36.04% | 20.81% | 27.76% | 48.07% | 33.87% | 42.87% | 37.83% | 55.71% | 52.45% | Ν/Α | 40.21% |
| Average of Rest | 45.89% | 49.10% | 108.98% | 55.77% | 77.87% | 89.87% | 122.95% | 143.33% | 63.03% | 72.54% | 45.71% | 79.55% |
| AVERAGE of all sample | 40.82% | 48.71% | 98.80% | 57.30% | 76.55% | 86.53% | 114.12% | 126.67% | 59.48% | 69.04% | 45.80% | 74.89% |
| Difference Big 6—Rest of Sample | −13.52% | −1.52% | −47.50% | 7.93% | −6.78% | −19.49% | −51.48% | −97.20% | −20.69% | −20.43% | 0.19% | −24.59% |