| COMPANY | 2012 | 2013 | 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | Average 2012-2021 |
| 1). DELOITTE ΟΡΚΩΤΩΝ ΕΛΕΓΚΤΩΝ ΛΟΓΙΣΤΩΝ Α.Ε. | 5.90% | 7.02% | 12.22% | 12.82% | 12.00% | 10.25% | 8.48% | 15.09% | 15.92% | 18.58% | 16.33% | 12.24% |
| 2). KPMG ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε. | 37.60% | 39.55% | 38.41% | 37.11% | 34.34% | 29.84% | 17.10% | 29.05% | 26.79% | 36.47% | 38.73% | 33.18% |
| 3). CROWE-ASSOCIATED CERTIFIED PUBLIC ACCOUNTANTS S.A. | 14.71% | 11.45% | 8.75% | 8.85% | 11.04% | 22.74% | 28.18% | 25.58% | 29.92% | 26.22% | 29.85% | 19.75% |
| 4). ERNST & YOUNG (HELLAS) CERTIFIED AUDITORS ACCOUNTANTS S.A | 28.58% | 29.87% | 34.47% | 35.91% | 29.94% | 35.63% | 35.04% | 34.26% | 31.17% | 31.63% | 30.58% | 32.46% |
| 5). PRICEWATERHOUSECOOPERS S.A. | 22.92% | 29.37% | 25.72% | 23.26% | 24.53% | 20.18% | 22.53% | 19.32% | 20.40% | 21.00% | 21.02% | 22.75% |
| 6). GRANT THORNTON Α.Ε. ΟΡΚΩΤΩΝ ΕΛΕΓΚΤΩΝ & ΣΥΜΒΟΥΛΩΝ ΕΠΙΧΕΙΡΗΣΕΩΝ | 19.43% | 15.22% | 18.04% | 16.58% | 19.34% | 17.16% | 20.64% | 22.35% | 29.72% | 23.42% | 25.55% | 20.68% |
| Average of Big 6 | 21.52% | 22.08% | 22.94% | 22.42% | 21.86% | 22.63% | 21.99% | 24.27% | 25.66% | 26.22% | 27.01% | 23.51% |
| ABACUS ΕΛΕΓΚΤΙΚΗ Α.Ε. | 44.62% | 42.07% | 37.34% | 25.07% | 29.98% | 29.36% | 29.51% | 25.30% | 18.97% | 22.15% | 21.61% | 29.63% |
| ACES ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε. | Ν/Α | 41.81% | 40.39% | 10.59% | 32.36% | 25.97% | 19.57% | 18.68% | 30.03% | 36.36% | 25.53% | 28.13% |
| ACTION AUDITING Α.Ε.Ο.Ε.Λ. | Ν/Α | 16.12% | 23.41% | 26.56% | 36.15% | 27.20% | 30.00% | 29.26% | 37.32% | 33.56% | Ν/Α | 28.84% |
| ATC ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ-ΛΟΓΙΣΤΕΣ Ε.Π.Ε. | Ν/Α | 15.12% | 48.66% | 33.80% | 36.84% | 39.36% | 18.68% | 16.73% | 20.10% | 13.11% | Ν/Α | 26.93% |
| AUDIRE ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Ι.Κ.Ε. | Ν/Α | Ν/Α | Ν/Α | Ν/Α | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% | Ν/Α | 100.00% |
| AUDIT OPINION Ι.Κ.Ε. | Ν/Α | Ν/Α | 100.00% | 100.00% | Ν/Α | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% | Ν/Α | 100.00% |
| AUDIT PLUS Α.Ε. | Ν/Α | Ν/Α | Ν/Α | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% | Ν/Α | 100.00% |
| BAKER TILLY ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε. | Ν/Α | Ν/Α | Ν/Α | 100.00% | 100.00% | 100.00% | 39.92% | 30.04% | 64.18% | 48.57% | Ν/Α | 68.96% |
| BDO ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε. | Ν/Α | Ν/Α | 15.23% | 41.30% | 36.91% | 36.82% | 32.24% | 31.59% | 30.58% | 32.08% | Ν/Α | 32.09% |
| DELTA PARTNERS ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε. | 24.04% | 13.27% | 22.05% | 19.69% | 28.95% | 0.74% | 31.19% | 36.08% | 17.85% | −31.52% | Ν/Α | 16.23% |
| DFK PD AUDIT Α.Ε. | Ν/Α | −23.34% | Ν/Α | 1.57% | 30.34% | 34.33% | 24.24% | 23.58% | 22.00% | 25.17% | 27.88% | 18.42% |
| FIVEB AUDITORS Α.Ε. | Ν/Α | Ν/Α | Ν/Α | Ν/Α | Ν/Α | Ν/Α | Ν/Α | Ν/Α | 1.77% | 52.70% | 63.76% | 39.41% |
| FRS ΠΡΟΤΥΠΟΣ ΕΛΕΓΚΤΙΚΗ Α.Ε. | 60.87% | 34.39% | 60.16% | 43.18% | 40.50% | 42.57% | 44.31% | 36.63% | −12.82% | −75.24% | Ν/Α | 27.45% |
| HBP ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε. | 26.88% | 26.37% | 27.26% | 24.89% | 17.69% | 17.21% | 32.27% | 25.63% | Ν/Α | Ν/Α | Ν/Α | 24.78% |
| HLB ΕΛΛΑΣ Α.Ε. | Ν/Α | 38.85% | 27.50% | 32.01% | 26.71% | 25.75% | 20.57% | 24.88% | 26.32% | 17.51% | Ν/Α | 26.68% |
| IG AUDIT ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε. | Ν/Α | Ν/Α | Ν/Α | Ν/Α | Ν/Α | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% | Ν/Α | 100.00% |
| KMC ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε. | Ν/Α | Ν/Α | 34.76% | 40.48% | 63.63% | 45.92% | 63.20% | 57.49% | 48.64% | 51.45% | 46.07% | 50.18% |
| KRP AUDITORS Α.Ε. | Ν/Α | Ν/Α | Ν/Α | 18.16% | 16.36% | 17.92% | 23.13% | 18.78% | 22.05% | 24.17% | Ν/Α | 20.08% |
| KSI GREECE ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ & ΣΥΜΒΟΥΛΟΙ ΕΠΙΧΕΙΡΗΣΕΩΝ Ι.Κ.Ε. | Ν/Α | Ν/Α | Ν/Α | 19.97% | 24.89% | 15.13% | 18.29% | 18.26% | 17.69% | 17.48% | Ν/Α | 18.82% |
| MAZARS ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ ΕΠΙΧΕΙΡΗΜΑΤΙΚΟΙ ΣΥΜΒΟΥΛΟΙ Α.Ε. | 48.15% | 44.30% | 44.49% | 41.10% | 40.41% | 34.43% | 25.50% | 28.88% | 31.83% | 100.00% | 100.00% | 49.01% |
| METRON AUDITING Α.Ε. | 41.37% | 56.64% | 51.21% | 54.47% | 54.23% | 43.08% | 40.78% | 38.43% | 43.15% | 43.07% | Ν/Α | 46.64% |
| MPI ΕΛΛΑΣ ΕΛΕΓΚΤΙΚΗ Α.Ε. | 53.50% | 37.44% | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% | Ν/Α | 89.09% |
| NEXIA EUROSTATUS ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε. | 37.13% | 32.94% | 23.25% | 24.80% | 27.33% | 20.64% | 25.69% | 28.78% | 29.88% | 28.22% | 30.02% | 28.06% |
| OLYMPIA ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Α.Ε. | Ν/Α | Ν/Α | 25.31% | 29.67% | 25.69% | 27.92% | 22.19% | 28.22% | 26.30% | 26.83% | Ν/Α | 26.52% |
| PKF ΕΥΡΩΕΛΕΓΚΤΙΚΗ Α.Ε. | 17.77% | 8.42% | 6.73% | 13.15% | 20.22% | 16.60% | 18.97% | 19.58% | 20.80% | 18.76% | Ν/Α | 16.10% |
| Q.A.S. ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΛΟΓΙΣΤΕΣ Ε.Π.Ε. | 14.74% | 40.37% | 46.63% | 100.00% | 100.00% | 100.00% | 54.30% | 49.38% | 59.65% | 61.35% | 64.45% | 62.81% |
| RSM GREECE Α.Ε. | 32.50% | 29.61% | 32.74% | 24.36% | 28.60% | 17.95% | 22.21% | 23.66% | 20.23% | 27.76% | 38.18% | 27.07% |
| SMG ΕΛΕΓΚΤΙΚΗ Α.Ε. | Ν/Α | Ν/Α | Ν/Α | Ν/Α | Ν/Α | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% | Ν/Α | 100.00% |
| TMS AUDITORS Α.Ε. | Ν/Α | 22.64% | 21.44% | 20.61% | 22.65% | 27.51% | 31.41% | 38.02% | 33.15% | 35.51% | 34.74% | 28.77% |
| UHY ΑΞΩΝ ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ Α.Ε. | 24.99% | 30.56% | 31.81% | 28.30% | 30.85% | 22.43% | 20.82% | 18.60% | 15.04% | 16.97% | Ν/Α | 24.04% |
| ΑΡΤΙΑ ΠΟΡΕΙΑ ΕΛΕΓΚΤΙΚΗ Ε.Π.Ε. | Ν/Α | Ν/Α | Ν/Α | Ν/Α | Ν/Α | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% | Ν/Α | 100.00% |
| ΕΛΕΓΚΤΙΚΕΣ ΥΠΗΡΕΣΙΕΣ "AUDIT SERVICES" Α.Ε. | Ν/Α | 57.66% | 42.89% | 41.51% | 42.44% | 25.84% | 27.76% | 24.40% | 22.28% | 17.29% | 24.49% | 32.66% |
| ΕΛΛΗΝΙΚΗ ΕΛΕΓΚΤΙΚΗ Α.Ε. | 37.06% | 37.17% | 37.73% | 36.65% | 34.82% | 32.70% | 30.98% | 31.27% | 32.67% | 33.85% | Ν/Α | 34.49% |
| ΚΥΠΡΗΣ & ΣΥΝΕΡΓΑΤΕΣ Α.Ε. | 20.50% | 19.31% | 27.33% | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% | 78.83% |
| ΟΡΚΩΤΟΙ ΕΛΕΓΚΤΕΣ ΜΟΥΡ ΣΤΗΒΕΝΣ Α.Ε. | 12.41% | 17.32% | 14.76% | 19.06% | 13.22% | 12.78% | 14.19% | 12.88% | 14.81% | 13.94% | Ν/Α | 14.54% |
| ΩΡΙΩΝ Α.Ε.Ο.Ε.Λ. | 25.18% | 28.97% | 16.18% | 17.65% | 19.00% | 17.42% | 19.32% | 26.96% | 25.19% | 26.07% | Ν/Α | 22.19% |
| Average of Rest | 32.61% | 29.04% | 36.89% | 41.57% | 44.54% | 47.36% | 45.18% | 44.63% | 43.42% | 43.35% | 48.06% | 41.51% |
| AVERAGE | 29.58% | 27.60% | 34.28% | 38.46% | 40.86% | 43.74% | 41.79% | 41.65% | 40.82% | 40.84% | 41.04% | 38.24% |
| Difference Big 6—Rest of Sample | −8.06% | −5.52% | −11.34% | −16.04% | −19.00% | −21.11% | −19.79% | −17.38% | −15.16% | −14.62% | −14.04% | −14.73% |