The largest accounting firms in the world are international networks of separately owned member firms that share a brand, quality standards and referral arrangements. They are usually ranked by the combined revenue of their member firms. Four networks, Deloitte, PwC, EY and KPMG, known as the Big Four, accounted for about 72% of the fee income of the networks surveyed by the International Accounting Bulletin in 2026.
This list ranks 16 networks by the most recent global revenue each has published. Deloitte is the largest, with US$74.5bn for the year to May 2026. Outside the Big Four, BDO, Grant Thornton and RSM are the largest networks, each with between US$7bn and US$11bn of revenue.
Contents
- Networks, firms and associations
- Methodology
- The list
- Comparison table
- Growth in the 2026 World Survey
- Frequently asked questions
- See also
Networks, firms and associations
An accounting network is not a single company. Each member firm is usually a separate partnership owned by its local partners, and the global figures are aggregates of member-firm revenues reported by the network's coordinating entity. This structure is why the large networks publish revenue but not consolidated profit.
The International Accounting Bulletin distinguishes networks from associations, looser groupings of independent firms such as PrimeGlobal and LEA Global. Its 2026 World Survey covered 34 networks with total fee income of US$307.2bn, growing 3%, and 20 associations with fee income of US$40.9bn, growing 10%. The Big Four's combined fee income in that survey was US$220.5bn, or about 72% of the network total. Associations are excluded from this list.
Methodology
Networks are ranked by the most recent combined global revenue (or fee income) that each network published itself, as of November 2026. Fiscal years differ: Deloitte's ends in May, PwC's and EY's in June, KPMG's, BDO's and Grant Thornton's in September, Forvis Mazars' in August and most others in December. The figures therefore cover periods several months apart and are not strictly comparable. All networks report in US dollars, so no currency conversion was applied by this list.
Where a network reports more than one total, the figure closest to its own member firms was used: BDO's network revenue excluding alliance firms, and RSM's revenue excluding its divested US and Canada alliances. For Moore Global and UHY International, the latest dated figures relate to 2024.
The International Accounting Bulletin's full World Survey ranking table is available only to subscribers and was not used directly; IAB ranks are quoted only where a network has published its own position. Networks that publish no current global total, including Nexia, PKF, MGI Worldwide and Andersen Global, are omitted, so ranks below tenth differ from the IAB order. ETL Global, for example, ranked 15th in the IAB survey but 14th here.
The list
1
Largest professional services network by revenue
Deloitte reported aggregate member-firm revenue of US$74.5bn for the fiscal year ended 31 May 2026, up 5.7% in US dollars and 3.8% in local currency from US$70.5bn a year earlier. Headcount passed 500,000 people, compared with roughly 470,000 the previous year. Asia Pacific was the fastest-growing region at 7.5% in local currency, while the Technology & Transformation business grew 2.5%. Deloitte is also the largest advisory provider among networks surveyed by the International Accounting Bulletin, with advisory fee income of US$43.71bn in the 2026 World Survey.
- Global revenue (ranking basis)
- US$74.5bn
- Fiscal year end
- 31 May 2026
- Prior year
- US$70.5bn
- Headcount
- More than 500,000
- Growth (local currency)
- 3.8%
2
Second of the Big Four, with the largest audit and assurance practice
PwC reported global gross revenues of US$60.2bn for the year ended 30 June 2026, an increase of 5.7% in US dollars and 3.5% at constant exchange rates. The figure placed PwC narrowly ahead of EY, whose fiscal year ends on the same date. In the International Accounting Bulletin's 2026 World Survey, PwC had the largest audit and assurance fee income of any network, at US$19.94bn, although its Asia-Pacific fee income fell 5% in that survey.
- Global revenue (ranking basis)
- US$60.2bn
- Fiscal year end
- 30 June 2026
- Growth (constant currency)
- 3.5%
3
E
Big Four network with more than 415,000 people
EY reported combined global revenue of US$56.97bn for the year ended June 2026, up 4.7% in local currency and 7.0% in US dollars from US$53.22bn. Headcount was 415,182 at the end of June 2026, up 2.2%, and the network provides services in more than 150 countries and territories. EY gives a five-year compound annual growth rate of 8.3% for FY21 to FY26. The gap to PwC was about US$3.2bn.
- Global revenue (ranking basis)
- US$56.97bn
- Fiscal year end
- 30 June 2026
- Prior year
- US$53.22bn
- Headcount
- 415,182
- Countries and territories
- More than 150
4
Smallest of the Big Four, present in 138 countries and territories
KPMG reported global revenue of US$39.8bn for the year ended 30 September 2025, up 5.1% in local currency and 5.4% in US dollars. Tax & Legal was its fastest-growing service line at 7.5%, followed by Audit at 6.0% and Advisory at 2.9%. KPMG had 276,030 people at the year end across 138 countries and territories. Its figures for the year to September 2026 had not been published when this list was compiled, so its position compares an earlier period with the other three Big Four firms.
- Global revenue (ranking basis)
- US$39.8bn
- Fiscal year end
- 30 September 2025
- Headcount
- 276,030
- Countries and territories
- 138
5
Largest network outside the Big Four
BDO reported network revenue of US$11bn (€10bn) for the year ended 30 September 2025, up 4% in US dollars; including its alliance firms, revenue was US$16bn. The network-only figure is used here because RSM, the next comparable network, now reports without alliances. BDO had more than 94,900 people in 870 offices. In the 2026 IAB World Survey its accounting-services fee income of US$1.61bn was second only to ETL Global's.
- Global revenue (ranking basis)
- US$11bn (US$16bn incl. alliances)
- Fiscal year end
- 30 September 2025
- Headcount
- More than 94,900
- Offices
- 870
6
Network with record revenue and 80,000 people
Grant Thornton International reported record global revenues of US$8.5bn for the year ended 30 September 2025, up 6.1% in constant currency and 5.9% in US dollars. Headcount reached about 80,000, an increase of 5.3%, and 93 member firms reported revenue growth. In the IAB 2026 World Survey, Grant Thornton's advisory fee income of US$2.96bn was listed second among leading advisory providers after Deloitte, and its audit and assurance fee income was US$3.81bn.
- Global revenue (ranking basis)
- US$8.5bn
- Fiscal year end
- 30 September 2025
- Headcount
- c. 80,000
- Growth (constant currency)
- 6.1%
7
Middle-market network after divesting its US and Canada alliances
RSM International reported worldwide revenue of US$7.7bn for the 12 months to December 2025, 4% above a restated 2024 figure of US$7.4bn. Both years exclude the US and Canada alliances that RSM divested in March 2025, so the figures are not comparable with the roughly US$10bn the network reported for 2024 before the change. The Americas contributed US$4.3bn, EMEA US$2.3bn and Asia Pacific US$1.1bn, and headcount grew 6.7% to 56,000.
- Global revenue (ranking basis)
- US$7.7bn
- Fiscal year end
- 31 December 2025
- Headcount
- 56,000
- Regional split
- Americas US$4.3bn; EMEA US$2.3bn; APAC US$1.1bn
8
Fastest-growing large network, eighth in the IAB World Survey
Baker Tilly International reported record global revenues of US$6.8bn for the year ended 31 December 2025, an increase of 21.3% year on year. The network said the result moved it up two places to become the eighth-largest accounting network in the International Accounting Bulletin's World Survey, and that revenue had grown by nearly 70% over five years. Its growth rate was the highest of any network in this list apart from Kreston Global.
- Global revenue (ranking basis)
- US$6.8bn
- Fiscal year end
- 31 December 2025
- Growth
- 21.3%
- IAB World Survey 2026 rank
- 8
9
H
Network of advisory and accounting firms in 155 countries
HLB reported global combined revenue of US$6.67bn for the year ended 31 December 2025, up 12% from US$5.96bn. Advisory accounted for 29% of revenue, audit and assurance 27%, tax 24% and accounting 16%. The network counts 58,538 professionals in 155 countries. Its revenue was about US$130m below Baker Tilly's and about US$170m above Crowe's, making positions eight to ten unusually close.
- Global revenue (ranking basis)
- US$6.67bn
- Fiscal year end
- 31 December 2025
- Prior year
- US$5.96bn
- Professionals
- 58,538
- Countries
- 155
10
CG
Network of 46,000 professionals in more than 150 countries
Crowe Global reported revenue of US$6.5bn for its 2025 financial year, growth of 12% after a 10% increase the year before. The network has 46,000 professionals working from 815 offices in more than 150 countries. Its growth rate matched HLB's and was among the highest of the larger networks.
- Global revenue (ranking basis)
- US$6.5bn
- Fiscal year end
- 2025 financial year
- Professionals
- 46,000
- Offices
- 815
- Countries
- More than 150
11
Integrated partnership combining Mazars and the US firm Forvis
Forvis Mazars reported combined global revenue of more than US$5.7bn for the year ended 31 August 2025, an increase of 11%. The figure combines Forvis Mazars Group SC, the international integrated partnership, and Forvis Mazars LLP in the United States. The group operates in more than 100 countries and territories. Unlike most networks in this list, the international group is a single integrated partnership rather than an association of independent member firms.
- Global revenue (ranking basis)
- More than US$5.7bn
- Fiscal year end
- 31 August 2025
- Growth
- 11%
- Countries and territories
- More than 100
12
Network of 234 independent firms in 119 countries
Moore Global's most recent dated revenue announcement, published in February 2025, reported a 13% rise to US$5.1bn. A Moore member-firm page published in April 2026 gives annual revenues of US$5.3bn, 234 member firms, 568 offices, 119 countries and more than 37,000 professionals, but does not state the year to which the revenue relates. The US$5.1bn figure is used for ranking because its period is identifiable; either figure would place Moore twelfth.
- Global revenue (ranking basis)
- US$5.1bn (2024)
- Fiscal year end
- 2024 (latest dated figure)
- Member firms
- 234
- Countries
- 119
- Professionals
- More than 37,000
13
Network whose revenue rose 39% in its latest year
Kreston Global announced in March 2026 that network revenues had increased by 39% to US$4.3bn. Growth was led by North America at 72%, followed by the Middle East at 28%, Latin America at 13% and Europe at 7%. The announcement does not state the financial year end. The growth rate was the highest in this list and was concentrated in North America.
- Global revenue (ranking basis)
- US$4.3bn
- Fiscal year end
- Not stated (announced March 2026)
- Growth
- 39%
14
European-led network ranked first in accounting fee income
ETL Global reported fee income of US$3.34bn in the IAB World Survey 2026, growth of 14%, which ranked it 15th globally, up from 16th. The network says it has more than 31,000 people in over 1,600 offices across more than 60 countries and serves over 660,000 clients. ETL topped the IAB's accounting service-line table with fee income of US$1.90bn, ahead of BDO. It ranks lower here than in the IAB survey because several networks between them are omitted for lack of a published total.
- Global revenue (ranking basis)
- US$3.34bn
- Fiscal year end
- Per IAB World Survey 2026
- People
- More than 31,000
- Offices
- More than 1,600
- IAB World Survey 2026 rank
- 15
15
Network that passed US$1bn in fee income in 2025
Russell Bedford International reported global fee income of US$1.01bn for 2025, growth of 10%, of which 6% was organic and 4% came from eight new member firms. The network has more than 11,000 professionals in 396 offices across 105 countries. Audit accounted for 24% of its fee income and accounting for 23%.
- Global revenue (ranking basis)
- US$1.01bn
- Fiscal year end
- 2025
- Professionals
- More than 11,000
- Offices
- 396
- Countries
- 105
16
Network founded with two firms in 1986
UHY International reported record revenue of US$869.1m for 2024 in its annual review published in November 2025. The network has more than 180 member firms in nearly 100 countries and traces its origins to two founding firms in 1986. Its 2025 total had not been published when this list was compiled, so its figure covers an earlier year than most entries.
- Global revenue (ranking basis)
- US$869.1m (2024)
- Fiscal year end
- 2024 (latest published)
- Member firms
- More than 180
- Countries
- Nearly 100
- Founded
- 1986
Growth in the 2026 World Survey
Frequently asked questions
What is the largest accounting firm in the world?
Deloitte is the largest accounting and professional services network by revenue. It reported US$74.5bn for the fiscal year ended 31 May 2026, up 5.7% in US dollars, and has more than 500,000 people. PwC is second with US$60.2bn and EY third with about US$57.0bn, both for years ended June 2026.
Who are the Big Four accounting firms?
The Big Four are Deloitte, PwC, EY and KPMG. Their latest published revenues are US$74.5bn, US$60.2bn, US$56.97bn and US$39.8bn respectively. In the International Accounting Bulletin's 2026 World Survey their combined fee income was US$220.5bn, about 72% of the total for the 34 networks surveyed.
What is the largest accounting firm outside the Big Four?
BDO is the largest network outside the Big Four. It reported network revenue of US$11bn for the year ended September 2025, or US$16bn including alliance firms, with more than 94,900 people. Grant Thornton is next with US$8.5bn, followed by RSM with US$7.7bn after it divested its US and Canada alliances.
How are accounting firms ranked by size?
Accounting networks are usually ranked by the combined revenue or fee income of their member firms. The International Accounting Bulletin's annual World Survey is the main independent ranking, covering 34 networks in 2026. Because networks have different year ends and some report alliance revenue, published totals are not perfectly comparable.
Why do accounting networks report revenue but not profit?
Member firms in a network are separately owned partnerships, and the global coordinating entity does not consolidate their accounts. Networks therefore publish aggregated revenue, headcount and growth, while profit is reported, where at all, by individual national firms. Some firms, such as the UK partnerships, publish their own accounts.
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