Burgess COMMENTARY

Peter Burgess

Structure of the Global Accountancy Profession ... Top 50 +50 Firms 2012 ... THE LATEST ACCOUNTANCY AGE TOP 100 SURVEY OF THE UK'S BIGGEST FIRMS.

Rank 2012 (2011) Name of firm UK Fee Income (£m) % change (vs 2011) Year end UK partners Fees per partner (£m)

• 1 (1) PwC 2,461.00 6.00 30/06/11 863 2.85
• 2 (2) Deloitte 2,098.00 7.00 31/05/11 991 2.12
• 3 (3) KPMG 1,707.00 7.00 30/09/11 602 2.84
• 4 (4) Ernst & Young 1,465.00 8.00 30/06/11 549 2.67
• 5 (5) Grant Thornton UK [3] 387.00 2.65 30/06/12 203 1.91
• 6 (6) BDO [3] 281.50 -1.00 29/06/12 196 1.44
• 7 (7) RSM Tenon Group 234.30 -0.25 31/12/11 244 0.96
• 8 (9) Smith & Williamson 178.60 4.00 30/04/12 254 0.70
• 9 (8) Baker Tilly 171.00 -5.00 31/03/12 107 1.60
• 10 (11) Moore Stephens UK 138.30 0.00 31/12/11 156 0.89
• 11 (12) Mazars 114.40 4.10 31/08/12 115 0.99
• 12 (10) PKF (UK) [4] 103.30 -4.70 31/03/12 70 1.48
• 13 (14) Haines Watts 61.70 6.80 31/03/12 117 0.53
• 14 (13) Begbies Traynor 61.50 -1.86 30/04/11 86 0.71
• 15 (15) Crowe Clark Whitehill 59.30 13.75 31/03/12 72 0.82
• 16 (16) Saffery Champness [5] 56.08 9.23 31/03/12 59 0.95
• 17 (17) UHY Hacker Young 48.80 8.48 30/04/12 83 0.59
• 18 (18) Kingston Smith 40.63 -0.82 30/04/12 60 0.68
• 19 (19) MHA MacIntyre Hudson 35.20 8.50 31/03/12 42 0.84
• 20 (21) Wilkins Kennedy 30.23 7.55 30/04/12 57 0.53
• 21 (23) Johnston Carmichael 29.63 6.40 31/05/12 45 0.66
• 22 (22) Chantrey Vellacott DFK [3] 29.00 1.58 30/06/12 46 0.63
• 23 (22) Menzies 28.59 2.44 36/06/11 34 0.84
• 24 (25) HW Fisher & Company 23.37 6.80 30/04/11 28 0.85
• 25 (26) Buzzacott 23.64 7.67 30/09/11 23 1.03
• =26 (29) TaxAssist Accountants 21.80 16.00 31/12/11 179 0.12
• =26 (-) FRP Advisory 21.80 4.20 30/04/12 27 0.81
• 28 (33) Francis Clark 21.14 25.30 31/03/12 48 0.44
• 29 (27) Reeves & Co [6] 20.30 1.50 31/05/12 39 0.52
• =30 (34) Price Bailey 19.50 17.50 31/03/12 22 0.87
• =30 (28) Rawlinson & Hunter [2] 19.50 2.00 - -
• 32 (31) Frank Hirth 18.80 8.70 30/06/12 15 1.25
• 33 (32) Armstrong Watson 18.05 6.35 31/01/12 27 0.67
• 34 (40) SJD Accountancy 17.60 25.7 31/10/12 1 17.60
• 35 (35) haysmacintyre 17.43 6.15 31/03/12 23 0.76
• 36 (38) Hazlewoods 17.31 13.80 30/04/12 24 0.72
• 37 (37) Duncan & Toplis 17.14 3.21 31/03/12 27 0.63
• =38 (36) Streets 16.90 0.30 30/06/12 18 0.94
• =38 (30) Littlejohn 16.90 3.00 31/05/12 31 0.55
• =40 (39) Cooper Parry 15.78 10.25 30/04/12 22 0.72
• 41 (40) Leonard Curtis 15.30 10.00 30/04/12 14 1.09
• 42 (44) Anderson Anderson & Brown 14.16 4.78 31/03/12 12 1.18
• 43 (46) Lovewell Blake 13.90 3.75 30/09/11 26 0.53
• 44 (42) Shipleys 13.69 0.60 30/04/12 17 0.80
• 45 (47) Larking Gowen 13.50 1.50 31/03/12 20 0.68
• 46 (58) Bishop Fleming [7] 13.20 28.00 31/05/12 25 0.53
• 47 (48) Mercer & Hole 12.05 4.21 31/03/12 19 0.63
• 48 (51) Barnes Roffe 11.63 0.43 31/12/11 18 0.65
• 49 (53) Hillier Hopkins 11.41 5.45 31/03/12 22 0.52
• =50 (42) Scott-Moncrieff 11.30 -16.90 30/04/12 16 0.70
• =50 (52) Henderson Loggie 11.30 2.70 30/11/11 24 0.47
• =50 (48) Montpelier Professional[1] 11.30 -2.30 31/12/11 24 0.47
• 53 (57) Moore and Smalley 11.00 5.70 31/03/12 17 0.65
• 54 (54) Silver Levene 10.90 2.00 31/05/12 15 0.73
• 54 (60) James Cowper 10.90 9.00 30/04/12 14 0.78
• 56 (48) Beever & Struthers 10.40 -10.30 30/09/12 24 0.43
• 57 (61) Barber Harrison & Platt 10.05 1.20 31/12/11 13 0.77
• 57 (56) Simmons Gainsford 10.05 -5.40 31/03/12 14 0.72
• 59 (-) Brookson Limited 9.72 -10.00 30/09/11 4 2.43
• 60 (62) Rothman Pantall 9.70 2.50 31/03/12 20 0.48
• 61 (68) SRLV 9.10 0.00 3/06/12 9 1.01
• 62 (64) Spofforths 9.08 4.26 31/12/11 17 0.54
• 63 (-) Scrutton Bland 8.77 7.45 31/03/12 12 0.73
• 64 (64) Thomas Westcott 8.64 -1.01 30/04/12 17 0.51
• 65 (69) Critchleys 8.50 5.00 31/05/12 13 0.65
• 66 (-) Carter Backer Winter 8.40 -5.00 31/03/12 13 0.65
• 67 (71) RGL 8.20 5.10 31/03/12 6 1.37
• 68 (70) Brebners 8.07 0.90 05/04/12 16 0.50
• 69 (67) Berg Kaprow Lewis 8.02 -7.00 31/03/12 12 0.67
• 70 (73) Goodman Jones 7.65 4.37 31/05/11 15 0.51
• 71 (72) Dains 7.40 1.00 31/03/12 13 0.57
• 72 (74) Mitchell Charlesworth 7.35 3.09 30/04/12 16 0.46
• 73 (75) Chiene & Tait 6.00 2.00 30/09/12 7 0.86
• 74 (-) HJS 5.65 9.63 31/12/11 8 0.71
• 75 (78) Taylorcocks 5.64 11.50 31/12/11 9 0.63
• 76 (76) Harris Lipman 5.30 -2.40 31/03/12 8 0.66
• 76 (77) Jeffreys Henry 5.30 3.90 30/04/12 7 0.76
• 78 (-) Shelley Stock Hutter 5.00 13.25 31/03/12 5 1.00
• 79 (80) Creaseys 4.85 3.00 30/04/12 7 0.69
• 80 (81) Broomfield & Alexander 4.69 0.00 31/03/12 12 0.39
• 81 (78) Bird Luckin 4.60 -6.60 30/09/11 12 0.39
• 82 (84) HURST 4.41 10.20 30/04/12 12 0.37
• 83 (85) Moore Thompson 4.20 7.90 31/12/11 9 0.47
• 84 (89) Bennett Brooks & Co 3.92 10.76 29/02/12 8 0.49
• 85 (87) LB 3.88 8.54 31/08/12 7 0.55
• 86 (88) Howard Worth 3.82 7.00 31/12/11 7 0.55
• 87 (90) EQ Accountants [8] 3.80 8.50 31/03/12 9 0.42
• 88 (86) Raffingers Stuart 3.67 -3.77 31/12/11 8 0.46
• 89 (92) SMP Accounting and Tax 3.62 6.00 31/12/11 7 0.52
• 89 (-) Moorfields Corporate Recovery 3.62 -2.69 30/04/12 4 0.90
• 90 (91) Hilton Sharp & Clarke 3.59 3.60 31/03/12 7 0.51
• 92 (-) Wright Vigar 3.50 3.67 31/03/12 6 0.58
• 93 (101) Begbies Chartered Accountants 3.25 69.00 31/03/12 6 0.54
• 94 (99) Wellden Turnbull 3.20 39.00 30/06/12 2 1.60
• 95 (95) Ellacotts 3.10 14.80 31/05/12 7 0.44
• 96 (-) Whitley Stimpson 3.04 6.39 31/12/11 8 0.38
• 97 (97) Lamont Pridmore 2.80 19.20 31/03/12 3 0.93
• 98 (-) Landau Morley 2.72 -13.27 30/09/11 11 0.25
• 99 (98) WSM Partners 2.53 9.70 31/12/11 4 0.63
• 100 (-) BWMacfarlane 2.40 - 31/03/12 6 0.40

• [1] name change (50) Montpelier Professional
• [2] Accountancy Age estimate (30) Rawlinson Hunter
• [3] Estimated fees ((5) Grant Thornton UK; (6) BDO; (22) Chantrey Vellacott))
• [4] Last year's figures included offshore practices, this year does not (12) PKF
• [5] Includes figures for Guernsey but not Geneva office (16) Saffery Champness
• [6] Firm sold discretionary portfolio for £616,000 of turnover (29) Reeves & Co
• [7] (46) Bishop Fleming acquired the Bath office of Target
• [8] Previously EQ Chartered Accountants