From the Top 50 to audit fees, it's all in our accountancy firms survey.

Top 50 Accountancy Firms 2008

The UK's Top 50 firms haven't had it all their own way this year. Revenue growth is down significantly from the double-digit figures we saw over the last couple of years at only 5.7%, and that's before the effects of the credit crunch are taken into account.

It's also harder than ever to make it into our prestigious list, with the revenue threshold for entry in 2008 standing at above £10m for the first time.

For further coverage of our biggest ever Top 50 Firms survey, including news, features and analysis, go to our special report

To view the complete survey as a pdf document click here

The Top 50

Ranking 2008	Name of firm	UK fee income (£m)	Growth	Year end	UK partners	Fees per partner (£m)
1	PricewaterhouseCoopers1 ¹	2,100.0	6.0	30/06/07	822	2.6
2	Deloitte ²	1,802.0	15.6	31/05/0	641	2.8
3	KPMG ³	1,607.0	11.0	30/09/07	559	2.9
4	Ernst & Young ⁴	1,226.0	9.0	30/06/07	473	2.6
5	Grant Thornton ⁵	389.0	10.2	30/06/07	310	-
6	BDO Stoy Hayward ⁶	350.0	10.3	30/06/08	243	1.4
7	Baker Tilly	204.6	9.2	31/03/08	117	1.8
8	Smith & Williamson	170.7	13.4	30/04/08	192	0.9
9	PKF	143.2	10.0	31/03/08	98	1.5
10	Tenon Group ⁷	137.5	11.9	30/06/07	134	1.0
11	Moore Stephens	120.2	12.0	31/12/07	160	-
12	Mazars ⁸	101.0	11.8	31/08/08	105	-
13	Vantis ⁹	97.3	10.0	30/04/08	135	-
14	RSM Bentley Jennison	72.4	13.7	31/05/08	71	1.0
15	Haines Watts Group	60.0	11.1	31/03/08	91	0.7
16	Saffery Champness	49.0	9.6	31/03/08	58	0.9
17	Horwath Clark Whitehill	46.6	14.0	31/03/0	71	0.7
18	UHY Hacker Young	43.4	10.0	30/04/08	86	0.5
19	Kingston Smith	39.0	17.1	30/04/08	49	0.8
20	Menzies	33.0	9.2	28/02/08	43	0.8
21	MacIntyre Hudson	27.1	11.3	31/03/0	50	0.6
22	Chantrey Vellacott DFK	24.5	3.0	30/06/0	47	0.5
23	Wilkins Kennedy	23.7	33.9	30/04/08	41	0.6
24	Johnston Carmichael	22.3	10.0	31/05/08	36	0.6
25	Rawlinson & Hunter ¹⁰	20.0	-	-	14	1.4
26	Armstrong Watson	19.1	7.7	31/03/08	36	0.5
27	Littlejohn	18.2	6.1	31/05/08	30	0.6
28	Buzzacott	17.1	13.7	30/09/07	20	0.9
29	DTE Group	16.8	-7.1	30/04/08	10	1.7
30	Cooper Parry	16.6	10.7	30/04/08	24	0.7
31	Francis Clark¹¹	16.1	18.8	31/03/08	31	0.5
32	Haysmacintyre	15.8	13.0	31/03/08	24	0.7
33	Target Chartered Accountants	15.1	49.5	31/03/08	12	-
34	Streets¹²	15.1	45.2	30/06/08	21	0.7
35	Duncan & Toplis	15.1	12.6	31/03/08	29	0.5
36	Hazlewoods	14.1	13.0	30/04/08	16	0.9
37	Shipleys	14.1	34.3	30/04/08	18	0.8
38	Lovewell Blake	14.0	2.2	30/09/07	20	0.6
39	Haslers	14.0	7.4	31/12/07	17	0.8
40	Price Bailey	13.5	17.0	31/03/08	23	0.6
41	Scott-Moncrieff	13.1	4.0	30/04/08	20	0.7
42	Larking Gowen	12.5	6.8	31/03/0	24	-
43	Reeves & Neylan	21.5	11.0	31/03/08	24	0.5
44	Campbell Dallas	12.0	12.2	31/05/08	17	0.5
45	Mercer & Hole	11.5	5.5	31/03/08	18	0.6
46	Simmons Gainsford	10.8	38.0	31/03/08	17	0.6
47	Anderson Anderson & Brown	10.6	46.0	31/03/08	11	0.9
48	Bishop Fleming	10.5	2.0	30/03/08	18	0.6
49	Barnes Roffe	10.5	11.7	31/12/07	15	0.7
50	Berg Kaprow Lewis¹³	10.4	-11.1	31/03/08	13	0.8

Want to compare the results with last year's figures? View the results of our 2007 survey.

The Ones to Watch

51	Henderson Loggie	10.0	35.0	30/11/07	21	0.5
52	Rothman Pantall & Co	9.8	-20.0	31/03/08	24	0.5
53	Beever and Struthers	9.6	52.0	30/09/07	18	0.5
54	Morley & Scott	9.5	3.3	31/03/08	17	0.6
55	James Cowper	9.5	9.0	30/04/08	16	0.6
56	Frank Hirth	9.3	21.0	31/03/08	7	1.6
57	Hillier Hopkins	9.2	5.3	31/03/08	17	0.5
58	Silver Levene	9.1	12.5	31/05/08	17	-
59	Ford Campbell¹⁴	9.0	-	-	6	1.5
60	SJD Accountancy	8.6	90.0	31/03/08	9	1.0
61	Spofforths	8.6	11.4	31/12/07	21	0.4
62	Forrester Boyd	8.4	3.7	31/03/08	13	0.6
63	Moore and Smalle	8.0	9.0	31/03/08	14	0.5
64	Critchleys	8.0	2.0	31/05/08	15	0.5
65	Brebners	7.6	6.2	05/04/08	18	0.4
66	Thomas Westcott	7.5	15.8	30/04/08	18	0.5
67	Mitchell Charlesworth	7.4	10.6	30/04/07	14	0.5
68	Dains	7.2	15.5	31/03/08	12	0.6
69	Goodman Jones	6.8	11.3	31/05/07	15	0.5
70	Rayner Essex	5.8	18.0	30/09/07	10	0.6
71	Newby Castleman	5.3	-	31/03/07	10
72	Creaseys	4.9	14.3	30/04/08	10	0.5
73	Wingrave Yeats Partnership	4.7	7.0	31/12/07	7	0.7
74	Harris Lipman	4.3	-	31/03/08	7	-
75	Hartley Fowler	3.1	5.6	31/03/08	6	0.5
76	Lambert Chapman	2.8	8.0	30/06/07	9	0.3

Notes

¹ PricewaterhouseCoopers: Income broken into assurance, tax and advisory. PwC’s income splits have changed year on year.

² Deloitte: Usually provides estimates for the current year, but declined for this survey. Accountancy Age estimates revenues of more than £2bn for the year to 31/5/08.

³ KPMG: Corporate finance includes transaction services.

⁴ Ernst & Young: Splits revenues into assurance/advisory, tax and transaction advisory. Consultancy income is also included in E&Y’s assurance advisory figure for the firm’s own purposes.

⁵ Grant Thornton: Figures calculated as if Robson Rhodes merger was in place from 2005/06.

⁶ BDO: Consultancy income included in audit figure.

⁷ Tenon: Cannot provide figures on future revenues because of plc status; professional staff figure excludes directors.

⁸ Mazars: Bundles corporate finance and consultancy with audit.

⁹ Vantis: Figures drawn from Landsbanki broker report.

¹⁰ Rawlinson & Hunter: Figures are estimates made by Accountancy Age staff based on market sources.

¹¹ Francis Clark: Disposed of IT team, producing lower revenues.

¹² Streets: Figures reflect merger with Whitmarsh Sterland on 1/3/08.

¹³ Berg Kaprow Lewis: Revenue excludes corporate recovery and IT consultancy.

¹⁴ Ford Campbell: Revenues down after sale of a substantial part of the business, which was not recognised last year.