PwC has overtaken KPMG as lead auditor with
the highest number of clients across all listed markets, according
to Morningstar’s Q3 rankings.

In this quarter, due to a big fall from KPMG –
it lost 12 clients – to 368 listed clients overall PwC managed to
claim back the top spot gaining three clients and bringing its
total to 370. Deloitte retained its third place position despite
losing 10 clients, bringing its total down to 295.

Grant Thornton UK has the most listed clients
across the mid-tier with 249, despite a drop of nine clients

The Big Four continue to dominate in the FTSE
100 with PwC continuing in the lead with a gain of one client to
42. KPMG remains in second position (24 clients) followed by
Deloitte (20) and Ernst & Young (E&Y – 16) in third and
fourth positions. BDO is still the only mid-tier firm to break into
the top five with one client.

Deloitte retained its lead in number of FTSE
250 clients with 69 as well as market cap and profit in the same
group, while mid-tier firms Grant Thornton and BDO continue
to share the fifth position with six clients,

In its Alternative Investment Market (AIM)
clients’ ranking, mid-tier firm Grant Thornton maintained its
leadership position with 165 despite a drop of seven, while BDO
managed to jump into joint second position with KPMG both counting
130 AIM listed clients each. PwC, Deloitte and E&Y continue to
dominate the next three rankings below with 112, 102 and 70
clients, respectively.

As for small cap/fledgling clients, PwC has
managed to keep its leadership position with 92 while KPMG slipped
down the list to second after a loss of 10 clients to 82.