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

Top 50 accountancy firms 2007

There's no doubt that the UK's Top 50 firms have had another very successful year. With more than £1bn on top of last year's combined revenues, total combined revenues are now up to £8.7bn.

A huge figure, though that is, it is of course dominated by the Big Four. And audit, despite sometimes appearing like the Cinderella service line, is still the Top 50's biggest money spinner.

But our survey reveals much more. On average women make up only 9.7% of partners within a firm and the number of female qualifieds has dropped year on year by two percentage points. Partners from ethnic minority groups still only make up 5.9% of the total.

And partners are growing older. But does that mean there are huge succession problems looming on the horizon? Some observers do and believe the trend will lead to greater consolidation in the marketplace.

Accountancy Age's Top 50 is the most respected league table ranking the UK's top accountancy firms, compiled in June each year. Click here for more coverage of this year's results.

Ranking 2007	Name of firm	UK fee income (£m)	Year end	Growth	UK partners	Fees per partner (£m)
1	PricewaterhouseCoopers LLP ¹	£1,980.0	30/06/06	11%	793	£2.5
2	Deloitte ²	£1,790.0	31/05/07	15%	638	£2.9
3	KPMG LLP ³	£1,454.0	30/09/06	14%	556	£2.6
4	Ernst & Young LLP ⁴	£1,130.0	30/06/06	20%	490	Not supplied
5	Grant Thornton UK LLP ⁵	£387.1	30/06/07	9.4%	320	£1.2
6	BDO Stoy Hayward ⁶	£330.0	30/06/07	15%	227	£1.5
7	Baker Tilly	£200.4	31/03/07	9%	138	£1.5
8	Smith & Williamson	£152.6	30/04/07	11%	172	£0.9
9	PKF (UK) LLP	£130.4	01/03/07	12%	95	£1.4
10	Tenon Group plc	£123.6	30/06/06	24%	140	£0.9
11	Moore Stephens	£107.2	31/12/06	20%	169	£0.6
12	Mazars ⁷	£90.3	01/09/06	11.5%	95	£0.8
13	Vantis ⁸	£85.3	30/04/07	20%	209	-
14	Bentley Jennison	£63.7	31/12/06	10%	43	£0.9
15	HW Group ⁹	£54.0	31/03/07	18.2%	90	£0.6
16	Saffery Champness	£44.7	31/03/07	13.3%	57	£0.8
17	Horwath Clark Whitehill LLP	£41.2	31/03/07	9.6%	62	£0.7
18	UHY Hacker Young	£39.7	30/04/07	10%	84	£0.5
19	Kingston Smith	£34.0	30/04/07	9.9%	47	£0.7
20	Menzies	£30.2	28/02/07	12.2%	41	£0.7
21	MacIntyre Hudson	£24.4	31/03/07	6.4%	46	£0.5
22	Chantrey Vellacott DFK	£23.8	30/06/07	1%	47	£0.5
23	MGI Wenham Major	£22.2	31/05/07	92%	8	£2.4
24	Johnston Carmichael ¹⁰	£20.3	31/05/07	12%	40	Not supplied
25	Ford Campbell ¹¹	£18.6	-	-	-	Not supplied
26	DTE	£18.1	30/04/07	19%	11	£1.6
27	Armstrong Watson	£17.8	31/03/07	14.4%	35	£0.5
28	Wilkins Kennedy	£17.7	30/04/07	12.7%	31	£0.6
29	CLB Littlejohn Frazer	£17.1	31/05/07	11%	26	£0.7
30	Buzzacott	£15.0	30/09/06	8.1%	17	£0.9
31	Cooper Parry	£15.0	30/04/07	3.7%	21	£0.7
32	Haysmacintyre	£14.0	31/03/07	8.3%	23	£0.6
33	Lovewell Blake ¹²	£13.7	30/09/06	5.4%	22	£0.6
34	Francis Clark	£13.6	31/03/07	7.2%	28	£0.5
35	Duncan & Toplis	£13.4	31/03/07	15.5%	28	£0.5
36	Haslers ¹³	£13.0	30/12/06	23.3%	14	£0.9
37	Scott-Moncrieff	£12.6	30/04/07	7.7%	20	£0.6
38	Hazlewoods	£12.5	30/04/07	9.8%	15	£0.8
39	Rothman Pantall & Co	£12.3	31/03/07	1%	28	£0.4
40	Larking Gowen	£11.7	31/03/07	4.6%	23	£0.5
41	Berg Kaprow Lewis	£11.7	31/03/07	22%	17	£0.7
42	Price Bailey	£11.5	31/03/07	-1.7%	21	£0.6
43	Reeves & Neylan	£11.2	31/03/06	5.6%	22	£0.5
44	Mercer & Hole	£10.6	31/03/07	11%	17	£0.6
45	AGN Shipleys	£10.5	30/04/07	8.3%	16	£0.8
46	Streets LLP	£10.4	30/06/06	6.1%	10	£1.0
47	Target Chartered Accountants	£10.1	31/03/07	11%	7	£1.4
48	Bishop Fleming	£10.0	31/03/07	28%	17	£0.6
49	Barnes Roffe	£9.3	31/12/06	3.5%	14	£0.7
50	Morley & Scott	£9.2	31/03/07	5.8%	18	£0.5

Notes

¹ PricewaterhouseCoopers: Fee income is broken into assurance, tax and advisory; staff/partners numbers as at 30 June 2006; tax includes corporate, personal and indirect tax and human resource services; advisory includes consulting, corporate finance, business recovery, forensic, professional staff includes support staff

² Deloitte: Insolvency figure included in corporate finance

³ KPMG: Consulting figure includes risk advisory services

⁴ Ernst & Young: No consulting percentage growth rate on 2006 as first year return to consulting; insolvency not broken down

⁵ Grant Thornton: Figure for fee income (9.4%) reflects organic growth before the Robson Rhodes merger

⁶ BDO: Partner numbers estimated at 2006 year end

⁷ Mazars: UK fee income estimate includes figures from MRI Moores Rowland. Consulting figure included in audit/accounting; corporate finance included in audit/accounting

⁸ Vantis: Broker estimate. No fee income breakdown provided, only expected percentage increases

⁹ HW Group: The firm sold its insolvency arm, so percentage change is based on £45.7m fee income

¹⁰ Johnston Carmichael: Fee income estimated

¹¹ Ford Campbell: Fee income estimated by Accountancy Age based on the average percentage growth rate

¹² Lovewell Blake: Consulting figure included within other income

¹³ Haslers: Corporate finance and consultancy regarded as one fee