s.com and ANR.

The median SEC registrant figure for the

12 largest auditors (

chart. Page 9

.)

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

.)

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

is 323.4843. (See

.)

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 &

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.

had the second most registrants,

414, in the large accelerated filer category.

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.

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.