Big Four maintains stranglehold on UK audits

四大(会计师事务所)持续垄断英国审计市场

FT News Briefing

2025-12-05

11 分钟
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The Big Four accounting firms maintained their iron grip on auditing the UK’s largest companies last year, the industry watchdog has found. Plus, Japan’s economic normalisation could impact global bond markets.  Mentioned in this podcast: Big Four maintain stranglehold on biggest UK audits US senators seek to block Nvidia sales of advanced chips to China Japan’s economic normalisation will affect global liquidity Japanese 10-year bond yields rise to highest level since 2007 Register for the FT’s Global Boardroom digital conference Note: The FT does not use generative AI to voice its podcasts  Today’s FT News Briefing was hosted and edited by Marc Filippino, and produced by Victoria Craig and Sonja Hutson. Our show was mixed by Kelly Garry. Additional help from Gavin Kallmann, Michael Lello and David da Silva. The FT’s acting co-head of audio is Topher Forhecz. The show’s theme music is by Metaphor Music.  Read a transcript of this episode on FT.com Hosted on Acast. See acast.com/privacy for more information.
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  • Good morning from the Financial Times.

  • Today is Friday, December 5th, and this is your FT News Briefing.

  • The big four auditors continue to reign supreme in the UK.

  • Plus,

  • higher interest rates in Japan are doing interesting things to currency trades and the bond market.

  • I'm Mark Filipino, and here's the news you need to start your day.

  • Big four accounting firms continue to dominate the UK's largest audits.

  • That's according to the industry watchdog, the Financial Reporting Council.

  • So what does the stranglehold mean for the rest of the market?

  • EFT's accountancy correspondent, Ellie Sheva Kissen, reported on this and joins me now.

  • Hi, Ellie Sheva.

  • Hi.

  • So this report from the Financial Reporting Council, what did it find?

  • So it found that non-Big Four firms had increased their share of audits for public interest entities by one percentage point.

  • But that's pretty small for an entire year of effort from the regulator.

  • So the big four accounting firms Deloitte, EY, KPMG and PWC,

  • they've maintained a stranglehold on major audits for years.

  • They took 98% with the fees paid by the FTSE 350 this year.

  • Smaller firms really struggle to break into that market,

  • partly because it's more hazardous, they're more difficult complex audits,