It's a jungle out there for the profession, which is desperately trying to navigate itself through the dense and oppressive foliage of the recession and emerge fit enough to take advantage of more clement conditions on the other side.
So far, many firms are wilting in the heat, while just a few of the fittest are standing strong. The annual Accountancy Age Top 50 survey has found that four in five firms saw growth rate slow, some dramatically, on previous years - nine posting negative growth figures.
For full coverage of our 2009 Top 50 Firms and +50 Firms, including news, features and analysis, go to our special report .
To view the complete survey as a pdf document click here
| Ranking 2009 (2008) | Name of firm | UK fee income (£m) | Growth (2008) | Year end | UK partners | Fees per partner |
| 1 (1) | PricewaterhouseCoopers | 2244.0 | 7.00 (6.00) | 30/06/08 | 853 | 2.60 |
| 2 (2) | Deloitte | 2010.0 | 11.5 (15.60) | 31/05/08 | 672 | 2.99 |
| 3 (3) | KPMG | 1619.0 | 0.70 (11.00) | 30/09/08 | 567 | 2.85 |
| 4 (4) | Ernst & Young | 1282.0 | 4.60 (9.00) | 30/06/08 | 493 | |
| 5 (5) | Grant Thornton | 394.1 | 1.32 (10.2) | 30/06/08 | 291 | 1.35 |
| 6 (6) | BDO Stoy Hayward | 353.1 | 11.00 (10.30) | 04/07/08 | 235 | 1.50 |
| 7 (7) | Baker Tilly | 204.0 | 0.00 (9.20 | 31/03/09 | 116 | 1.75 |
| 8 (8) | Smith & Williamson | 189.3 | 6.00 (13.40) | 30/04/09 | 218 | 0.86 |
| 9 (10) | Tenon Group | 160.3 | 17.00 (11.90) | 30/06/08 | 177 | 0.91 |
| 10 (9) | PKF | 141.3 | -1.00 (10.00) | 31/03/09 | 98 | 1.44 |
| 11 (11) | Moore Stephens | 126.1 | 5.00 (12.00) | 31/12/08 | 163 | 0.77 |
| 12 (12) | Mazars | 102.0 | 1.00 (11.80) | 31/08/09 | 105 | |
| 13 (13) | Vantis | 97.5 | 3.00 (10.00) | 30/04/09 | 144 | |
| 14 (14) | RSM Bentley Jennison | 80.3 | 10.91 (13.70) | 31/05/09 | 76 | 1.06 |
| 15 (-) | Begbies Traynor | 61.2 | 25.00 (-) | 30/04/09 | ||
| 16 (15) | Haines Watts | 58.2 | -3.00 (11.10) | 31/03/09 | 96 | 0.61 |
| 17 (16) | Saffery Champness | 51.4 | 4.9 (9.60) | 31/03/09 | 58 | 0.89 |
| 18 (17) | Horwath Clark Whitehill | 46.4 | -0.49 (14.00) | 31/03/09 | 69 | 0.67 |
| 19 (18) | UHY Hacker Young | 45.0 | 4.00 (10.00) | 30/04/09 | 88 | 0.51 |
| 20 (19) | Kingston Smith | 43.3 | 4.98 (17.10) | 30/04/09 | 56 | 0.77 |
| 21 (21) | MacIntyre Hudson | 30.9 | 14.00 (11.30) | 31/03/09 | 48 | 0.64 |
| 22 (23) | Wilkins Kennedy | 27.4 | 15.49 (33.90) | 30/04/09 | 45 | 0.61 |
| 23 (22) | Chantrey Vellacott DFK | 26.5 | 4.00 (3.00) | 30/06/09 | 52 | 0.51 |
| 24 (20) | Menzies | 26.2 | -20.50 (9.20) | 28/02/09 | 31 | 0.85 |
| 25 (24) | Johnston Carmichael | 24.4 | 8.00 (10.00) | 31/05/09 | 42 | |
| 26 (25) | Rawlinson & Hunter | 22.9 | 14.00 (-) | 31/03/09 | 14 | |
| 27 (-) | HW Fisher & Company | 22.5 | 9.20 (-) | 30/04/08 | 29 | 0.80 |
| 28 (28) | Buzzacott | 19.1 | 13.00 (13.7) | 30/09/08 | 20 | 0.95 |
| 29 (26) | Armstrong Watson | 18.9 | -1.30 (7.70) | 31/03/09 | 34 | 0.55 |
| 30 (27) | Littlejohn | 18.5 | 1.93 (6.10) | 31/05/09 | 28 | 0.66 |
| 31 (29) | DTE Group | 18.0 | 7.10 (-7.10) | 30/04/09 | 10 | |
| 32 (31) | Francis Clark | 16.5 | 2.24 (18.80) | 31/03/09 | 33 | 0.50 |
| 33 (34) | Streets | 16.4 | 8.60 (45.20) | 30/06/09 | 19 | 0.86 |
| 34 (32) | haysmacintyre | 16.3 | 3.10 (13.00) | 31/03/09 | 22 | 0.73 |
| 35 (30) | Cooper Parry | 15.5 | -6.65 (10.7) | 30/04/09 | 22 | 0.70 |
| 36 (35) | Duncan & Toplis | 14.7 | -2.19 (12.60) | 31/03/09 | 28 | 0.52 |
| 37 (40) | Price Bailey | 14.7 | 9.00 (17.00) | 31/03/09 | 22 | 0.66 |
| 38 (39) | Haslers | 14.7 | 4.71 (7.40) | 31/12/08 | 17 | 0.82 |
| 39 (37) | Shipleys | 14.2 | 0.71 (34.30) | 30/04/09 | 18 | 0.78 |
| 40 (38) | Lovewell Blake | 14.1 | 0.71 (2.20) | 30/09/08 | 21 | 0.60 |
| 41 (33) | Target | 13.7 | -11.00 (49.5) | 31/03/09 | 11 | |
| 42 (36) | Hazlewoods | 13.6 | -3.47 (13.00) | 17 | 0.80 | |
| 43 (42) | Larking Gowen | 13.3 | 6.40 (6.80) | 31/03/09 | 22 | |
| 44 (41) | Scott-Moncrieff | 13.1 | 0.00 (4.00) | 18 | 0.73 | |
| 45 (43) | Reeves & Neylan | 12.9 | 3.27 (11.00) | 31/05/08 | 25 | 0.52 |
| 46 (45) | Mercer & Hole | 12.1 | 8.23 (5.50) | 31/03/09 | 20 | 0.61 |
| 47 (56) | Frank Hirth | 11.9 | 28.00 ( 9.3) | 31/03/09 | 8 | 1.50 |
| 48 (47) | Anderson Anderson & Brown | 11.7 | 13.00 (46.00) | 31/03/09 | 12 | 0.98 |
| 49 (49) | Barnes Roffe | 11.5 | 10.16 (11.70) | 31/12/08 | 16 | 0.72 |
| 50 (46) | Simmons Gainsford | 10.9 | 1.00 (38.00) | 31/03/09 | 16 | 0.68 |
Want to compare the results with last year's figures? View the results of our 2008 survey .
| 51 (57) | Hillier Hopkins | 10.8 | 17.9 | 31/03/09 | 21 | 0.54 |
| 52 (60) | SJD Accountancy | 10.8 | 11.0 | 30/04/09 | 1 | 10.76 |
| 53 (49) | Bishop Fleming | 10.2 | 1.00 (2.00) | 31/03/09 | 17 | 0.55 |
| 54 (53) | Beever and Struthers | 10.1 | 4.2 | 30/09/08 | 19 | 0.53 |
| 55 (51) | Henderson Loggie | 10.1 | 0.1 | 30/11/08 | 20 | 0.50 |
| 56 (44) | Campbell Dallas | 10.0 | -16.7 (12.20) | 31/05/09 | 16 | 0.62 |
| 57 (52) | Rothman Pantall & Co | 9.9 | 1.5 | 31/03/09 | 23 | 0.43 |
| 58 (55) | James Cowper | 9.9 | 6.6 | 30/04/09 | 14 | 0.71 |
| 59 (-) | French Duncan | 9.5 | 40.0 | 30/04/09 | 23 | 0.43 |
| 60 (58) | Silver Levene | 9.4 | 3.3 | 31/05/09 | 15 | 0.63 |
| 61 (66) | Thomas Westcott | 9.1 | 19.7 | 30/04/09 | 17 | 0.53 |
| 62 (-) | Barber Harrison & Platt | 9.1 | 0.0 | 31/12/08 | 15 | 0.59 |
| 63 (54) | Morley and Scott | 9.0 | -5.3 | 31/03/09 | 18 | 0.50 |
| 64 (61) | Spofforths | 8.7 | 2.0 | 31/12/08 | 21 | 0.40 |
| 65 (62) | Forrester Boyd | 8.6 | 2.4 | 31/03/09 | 13 | 0.66 |
| 66 (50) | Berg Kaprow Lewis | 8.4 | -19.0 | 31/03/09 | 13 | 0.65 |
| 67 (65) | Brebners | 8.2 | 8.5 | 05/04/09 | 19 | 0.43 |
| 68 (64) | Critchleys | 8.0 | 5.0 | 31/05/09 | 13 | 0.62 |
| 69 (-) | Scrutton Bland | 7.9 | 7.8 | 31/03/09 | 12 | 0.66 |
| 70 (67) | Mitchell Charlesworth | 7.9 | 6.0 | 30/04/08 | 16 | 0.49 |
| 71 (69) | Goodman Jones | 7.3 | 8.2 | 31/05/08 | 15 | 0.50 |
| 72 (68) | Dains | 7.3 | 1.8 | 31/03/09 | 11 | 0.66 |
| 73 (-) | Whittingham Riddell | 7.1 | 12.0 | 31/03/09 | 12 | 0.59 |
| 74 (70) | Rayner Essex | 7.0 | 20.0 | 20/09/08 | 11 | 0.63 |
| 75 (-) | Chiene & Tait | 6.5 | 5.0 | 30/09/08 | 7 | 0.94 |
| 76 (-) | Jeffreys Henry | 6.2 | 4.0 | 30/04/09 | 8 | 0.78 |
| 77 (-) | Martin Greene Ravden | 6.0 | -3.1 | 31/03/09 | 14 | 0.42 |
| 78 (72) | Creaseys | 5.2 | 6.7 | 30/04/09 | 10 | 0.52 |
| 79 (-) | Bird Luckin | 5.1 | -1.0 | 30/09/08 | 15 | 0.34 |
| 80 (74) | Harris Lipman | 4.9 | 14.0 | 31/03/09 | 9 | 0.54 |
| 81 (-) | Adler Shine | 4.7 | 12.0 | 31/03/08 | 11 | 0.43 |
| 82 (-) | Broomfield & Alexander | 4.1 | 2.0 | 31/03/09 | 9 | 0.46 |
| 83 (-) | The Taylor Cocks Partnership | 4.1 | 19.7 | 31/12/08 | 9 | 0.50 |
| 84 (-) | Chadwick | 4.0 | 0.0 | 28/02/09 | 5 | 0.80 |
| 85 (-) | EQ Chartered Accountants | 3.9 | 9.0 | 31/03/09 | 9 | 0.43 |
| 86 (-) | Page Kirk | 3.8 | 9.0 | 31/03/09 | 8 | 0.40 |
| 87 (-) | Bates Weston | 3.7 | 6.3 | 31/03/09 | 5 | 0.74 |
| 88 (-) | Moore Thompson | 3.7 | 3.7 | 31/12/08 | 8 | 0.42 |
| 89 (-) | Raffingers Stuart | 3.7 | 3.0 | 31/12/08 | 8 | 0.46 |
| 90 (-) | SMP Accounting and Tax | 3.6 | 8.8 | 31/12/08 | 4 | 0.90 |
| 91 | Hartley Fowler | 3.4 | 31/03/09 | 6 | 0.56 | |
| 92 (76) | Lambert Chapman | 3.3 | 10.0 | 30/06/08 | 9 | 0.37 |
| 93 (-) | HWB | 3.2 | 0.0 | 31/05/08 | 7 | 0.50 |
| 94 (-) | Acumen Accountants and Advisors | 2.5 | 23.0 | 31/10/08 | 3 | 0.83 |
| 95 | Wellden Turnbull | 2.4 | 2.1 | 31/03/09 | 2 | 1.20 |
| 96 | Begbies Chettle Agar | 2.0 | -1.0 | 31/03/09 | 4 | 0.49 |
| 97 | Wilson Sandford | 1.6 | 30/09/08 | 4 | 0.40 | |
| 98 | TWP Accounting | 1.6 | 10.0 | 31/03/09 | 5 | 0.32 |
| 99 | Dunkley's | 1.5 | 30/04/09 | 1 | 1.50 | |
| 100 | ReesRussell | 0.6 | 10.0 | 05/04/09 | 2 | 0.31 |