Top 10 of Swiss Auditors
These are the ten auditors with the most statutory engagements in Switzerland.
Last update: 30.03.2024 12:32:21
| Audit Network | Number of Clients |
|---|---|
| BDO | 6'225 |
| PwC | 5'390 |
| EY | 3'316 |
| KPMG | 2'909 |
| OBT | 1'256 |
| Deloitte | 1'101 |
| FIDAG | 828 |
| Berney | 792 |
| Balmer-Et. | 763 |
| MAZARS | 674 |
| Total | 23'254 |
Big 5 Audit Engagements
This chart depicts the clients (mandates) the Big 5 audit firms have in each canton.
Last update: 30.03.2024 12:32:09
| Canton | PwC | E&Y | KPMG | Deloitte | BDO | Total |
|---|---|---|---|---|---|---|
| AG | 201 | 128 | 148 | 36 | 710 | 1'223 |
| AI | 6 | 4 | 3 | 0 | 7 | 20 |
| AR | 40 | 8 | 6 | 0 | 23 | 77 |
| BE | 426 | 347 | 159 | 40 | 743 | 1'715 |
| BL | 172 | 103 | 52 | 16 | 190 | 533 |
| BS | 307 | 159 | 177 | 57 | 198 | 898 |
| GL | 28 | 8 | 12 | 3 | 33 | 84 |
| GR | 93 | 31 | 29 | 2 | 71 | 226 |
| LU | 277 | 86 | 111 | 36 | 456 | 966 |
| NW | 29 | 18 | 12 | 10 | 69 | 138 |
| OW | 14 | 7 | 13 | 0 | 113 | 147 |
| SG | 353 | 113 | 169 | 18 | 176 | 829 |
| SH | 70 | 35 | 42 | 30 | 22 | 199 |
| SO | 61 | 70 | 21 | 20 | 436 | 608 |
| SZ | 116 | 61 | 56 | 14 | 136 | 383 |
| TG | 95 | 73 | 69 | 16 | 78 | 331 |
| UR | 10 | 4 | 15 | 8 | 74 | 111 |
| ZG | 359 | 303 | 315 | 167 | 305 | 1'449 |
| ZH | 1'329 | 698 | 753 | 257 | 1'269 | 4'306 |
| FR | 80 | 82 | 45 | 13 | 160 | 380 |
| GE | 543 | 343 | 309 | 166 | 238 | 1'599 |
| JU | 34 | 14 | 12 | 1 | 58 | 119 |
| NE | 136 | 35 | 40 | 16 | 34 | 261 |
| VD | 379 | 368 | 220 | 103 | 321 | 1'391 |
| VS | 71 | 61 | 29 | 9 | 138 | 308 |
| TI | 161 | 157 | 93 | 63 | 167 | 641 |
| Total | 5'390 | 3'316 | 2'910 | 1'101 | 6'225 | 18'942 |
Big 5 vs. Non-Big 5
This chart compares the number of clients (mandates) the Big 5 audit firms per canton to the clients that all other audit firms have (non-Big 5)
Last update: 30.03.2024 12:32:22
| Canton | Big5 | Non-Big5 | Total |
|---|---|---|---|
| AG | 1'223 | 3'856 | 5'079 |
| AI | 20 | 214 | 234 |
| AR | 77 | 438 | 515 |
| BE | 1'715 | 7'364 | 9'079 |
| BL | 533 | 1'934 | 2'467 |
| BS | 898 | 2'341 | 3'239 |
| GL | 84 | 451 | 535 |
| GR | 226 | 2'136 | 2'362 |
| LU | 966 | 3'109 | 4'075 |
| NW | 138 | 461 | 599 |
| OW | 147 | 340 | 487 |
| SG | 829 | 3'875 | 4'704 |
| SH | 199 | 578 | 777 |
| SO | 608 | 1'466 | 2'074 |
| SZ | 383 | 1'689 | 2'072 |
| TG | 331 | 1'906 | 2'237 |
| UR | 111 | 179 | 290 |
| ZG | 1'449 | 3'832 | 5'281 |
| ZH | 4'306 | 11'600 | 15'906 |
| FR | 380 | 2'581 | 2'961 |
| GE | 1'599 | 6'601 | 8'200 |
| JU | 119 | 606 | 725 |
| NE | 261 | 1'404 | 1'665 |
| VD | 1'391 | 5'938 | 7'329 |
| VS | 308 | 3'128 | 3'436 |
| TI | 641 | 4'510 | 5'151 |
| Total | 18'942 | 72'537 | 91'479 |
Audit Obligation by Canton
This chart depicts for each canton how many companies have an auditor vs no auditor.
Last update: 30.03.2024 12:32:14
| Canton | No Audit | Audit | Total |
|---|---|---|---|
| AG | 25'237 | 5'069 | 30'306 |
| AI | 1'469 | 232 | 1'701 |
| AR | 4'069 | 512 | 4'581 |
| BE | 36'916 | 9'053 | 45'969 |
| BL | 11'114 | 2'465 | 13'579 |
| BS | 10'390 | 3'224 | 13'614 |
| GL | 2'132 | 532 | 2'664 |
| GR | 11'015 | 2'341 | 13'356 |
| LU | 21'861 | 4'062 | 25'923 |
| NW | 3'975 | 592 | 4'567 |
| OW | 3'092 | 484 | 3'576 |
| SG | 23'035 | 4'698 | 27'733 |
| SH | 3'452 | 774 | 4'226 |
| SO | 10'090 | 2'060 | 12'150 |
| SZ | 15'373 | 2'069 | 17'442 |
| TG | 13'434 | 2'230 | 15'664 |
| UR | 1'445 | 285 | 1'730 |
| ZG | 30'382 | 5'278 | 35'660 |
| ZH | 75'162 | 15'933 | 91'095 |
| FR | 14'564 | 2'959 | 17'523 |
| GE | 32'657 | 8'137 | 40'794 |
| JU | 3'457 | 722 | 4'179 |
| NE | 7'226 | 1'664 | 8'890 |
| VD | 37'304 | 7'306 | 44'610 |
| VS | 20'562 | 3'440 | 24'002 |
| TI | 28'126 | 5'180 | 33'306 |
| Total | 447'539 | 91'301 | 538'840 |
Audit Obligation by Legal Form
This chart compares by legal form the proportion of companies that have an auditor to those that do not have an auditor.
Last update: 30.03.2024 12:32:18
| Legal Form | No Audit | Audit | Total |
|---|---|---|---|
| AG | 175'795 | 64'492 | 240'287 |
| GmbH | 254'142 | 6'662 | 260'804 |
| Genossenschaft | 5'420 | 2'745 | 8'165 |
| Verein | 9'730 | 2'000 | 11'730 |
| Stiftung | 2'453 | 15'402 | 17'855 |
| Total | 447'540 | 91'301 | 538'841 |
Average Number of Clients by Permission Type
This chart compares the average number of clients each type of auditor (based on the three different perrmission types) has in Switzerland.
Last update: 30.03.2024 12:32:19
| Permission Type | Average Number of Clients |
|---|---|
| Revisor/in | 17 |
| Revisionsexperte/in | 42 |
| staatlich beaufsichtigtes Revisionsunternehmen | 1'297 |