Ask someone familiar with the matter to introduce the four major CPA firms.

About the Big Four accounting firms

There are 69,120 CPAs in the 4,273 accounting firms nationwide, and 72 firms with less than 2% have securities and futures-related business licenses.

The accounting firm *** has 13.6 (9389) CPAs. It can be seen that firms with securities and futures-related business licenses are de facto The backbone of auditing.

Business income

In 2003, PricewaterhouseCoopers Zhongtian had the highest total business income, with a total income of more than 900 million yuan. This is still due to its cooperation with An >

The merger of Marsh and Huaqiang. Among the top 10 accounting firms with the highest total revenue, the top four international cooperative firms occupy the top 4 places

Shanghai Lixin Changjiang ranks fifth after the four major cooperative firms, with revenue of 100 million Diversified is ranked first among domestic firms in terms of income, but its income

is less than half (34.5) of the income of the last of the four major cooperative firms (Ernst & Young Hua Ming). The gap between domestic law firms and the four major international cooperative firms is quite large. Even adding up the income of all the non-Big Four law firms in the top 10 in total income, it is only as much as PwC Zhongtian’s income

p>

Half (51.3).

Top 10 accounting firms by total revenue

The four major international cooperative firms still dominate.

The firm with the highest per capita total revenue is Deloitte Touche Tohmatsu. , the other three major cooperative firms also occupied the top 4 respectively, leaving their domestic peers far behind. Guangzhou Yangcheng, which has the highest per capita total income in the country, only has 520,000 yuan, which is less than one-third (28.3) of the last one in the Big Four (KPMG Huazhen).

The top ten accounting firms with the highest per capita total income

It is worth noting that although the four major cooperative firms have fewer CPAs, the actual number of employees may not be the same. A lot less. For example, its Hong Kong partners may not be CPAs in China, but they are still practitioners, so the per capita income calculated based on the number of CPAs has some errors. According to the heads of some accounting firms, generally speaking, the average income per capita of a CPA should be around 200,000 yuan. However, judging from these accounting firms with securities and futures-related business licenses, The per capita income is much higher than this figure, reaching 462,000 yuan.

Ranking based on total client assets

In the 2003 annual report audit market, the total client assets audited by the top 10 accounting firms with the largest total client assets

Amount Accounting for 63.27% of the total assets, a slight increase from the concentration rate of the 2002 annual report audit market (61.86). Among them, KPMG Huazhen, which ranks first, has total client assets of 1.027 billion yuan, accounting for almost Disclose one-fifth of the total assets of listed companies in the 2003 annual report.

According to historical data, Ernst & Young Dahua, Shanghai Lixin Yangtze, Ernst & Young Hua Ming, and Beijing Kyoto have ranked in the top 10 for five consecutive years

In addition, PwC Zhongtian has ranked in the top 10 in the last four years. It also ranked among the top 3 consecutively during the year.

Ranking of total client assets of accounting firms over the years

Ranking based on client’s main business income

Audit of the top 10 accounting firms with the largest client main business income The total main business income of our customers accounts for more than half of the total

main business income. Among them, KPMG Huazhen still ranks first, with its clients’ main business income reaching 549.5 billion yuan

, accounting for more than one-fifth of the total main business income of disclosed listed companies.

KPMG Huazhen, Ernst & Young Dahua, Zhejiang Tianjian, Ernst & Young Hua Ming, and Beijing Kyoto have been among the top 10 for five consecutive years, and Price Waterhouse

Coopers Zhongtian has recently been in the top 10 for three consecutive years. Ranked in the top 5.

Audit of Fund Annual Report

At the end of 2003, there were 54 closed-end funds and 41 open-end funds.

There are 86 funds with data in this article

A total of 9 accounting firms participated in the audit of the fund's 2003 annual report, among which PricewaterhouseCoopers Zhongtian still has the largest market share

Big, one firm accounts for more than half.