.)
The median SEC registrant figure for the
Big Four firms is 732.5. The mean is 787.5
with a population standard deviation of
137.5364.
The Big Four hold a sizable share,
auditing no less than 47.9% of the registrants
in each of three categories (large accelerated
filers, accelerated filers and non-accelerated
filers) of the four categories (large accelerated
filers, accelerated filers, small reporting
companies and non-accelerated filers) that
make up the total registrant number.
Much like the number of registrants
audited being down compared to last year, so
to the slice of pie in each category is down.
The drop in overall numbers and percentages
for the largest firms, compared to last year, is
not their fault. A methodology change was
made this year that involved removing
registrant clients of firm’s independent
international named affiliates from the
figures.
The only category the Big Four firms
combine to hold less than 47.9% of the
registrants in is the small reporting company
category. In that category they hold less than
5%, 4.3% to be more precise.
There are 101 firms in the ranking of the
leading auditors of SEC registrant companies
because of a three-way tie at No. 99.
The 101 firms that comprise the leading
registrant auditors list, hold 83.9% of the
7,966 registrants covered in the analysis. (
See
methodology on page 7
.)
The median SEC registrant figure for the
101 leading auditors of SEC registrants is 26.
The population standard deviation for
registrants audited by the 101 leading firms
is 153.9121.
The 15 firms included in
ANR’s National
Firm Analysis combine to audit 4,174
registrants.
ANR’s National Firms audit
52.4% of the 7,966 registrants covered in the
analysis. The median SEC registrant figure
for the 15 firms is 118. The population
standard deviation for registrants audited by
ANR’s National Firms
is 323.4843. (See
Editor’s note, bottom page 7
.)
The 7,966 registrants included in the
analysis are audited by a total of 499 firms.
The median SEC registrant figure for the
entire population of 499 auditors is three. The
population standard deviation for all the
registrants included in the analysis is 73.7592.
On an individual-firm basis,
Ernst &
Young
holds the top spot in number of
overall registrants with 1,017. The firm took
the No. 1 spot in number of registrants in
three categories: large accelerated filers,
accelerated filers, and non-accelerated filers.
The only category the firm did not place No.
1 in was small reporting companies.
PwC
had the second most registrants,
414, in the large accelerated filer category.
KPMG
had the second most registrants
in the accelerated category, 246.
PwC finished a close second behind
E&Y in the non-accelerated filer category
with 120 registrants.
MaloneBailey
boasted the top registrant
count in the small reporting company
category with 122.
Grant Thornton, the non-
Big Four firm firm with most overall
registrants, ranked No. 2 in the category with
100 registrants audited.