KPMG is the auditor of the most UK listed
clients despite dropping seven clients in the past 3 months to 376,
according to the latest Hemscott quarterly rankings.

PwC still dominates both the FTSE 100 and the
FTSE 250 markets auditing 38 clients and 69 respectively, while
Grant Thornton dominates the AIM market with 180 clients.

There was one change within the FTSE 100 as
Deloitte gained two clients moving it up to joint second place with
KPMG, who lost two clients to 22. Ernst & Young (E&Y)
gained one client to 20 and BDO is the only non-Big Four firm with
a FTSE 100 client.

FTSE 250 was the steadiest market as all
auditors held their position. The only changes in client numbers
came from PwC who dropped one client to 69 and Deloitte who gained
one client to 67.

All the top 10 auditors of AIM listed companies also held their
positions despite six firms losing 30 clients between them.

KPMG is in second place with 138 followed by BDO (121) and Deloitte

Crowe Clarke Whitehill was the biggest mover
in the AIM market, gaining seven clients.

Overall PwC is in second place and gained one
client to 317 followed by Deloitte who lost two clients to 309 and
E&Y who dropped four clients to 275.

Grant Thornton continues to audit the most
listed clients among the mid-tier with 267, followed by BDO who
gained six clients to 148.