The audit market in Ukraine continues to grow despite the war. In 2024, the total revenue of the 20 largest audit companies reached 3.3 billion UAH – 20% more than the previous year, according to a Top Lead study.

LIGA.net reports:

  • who earns how much in auditing in Ukraine;
  • which companies are losing revenue, and which are breaking growth records;
  • what positions the "big four" hold in Ukraine;
  • which companies receive the most revenue from audits.
How the ranking of auditing companies was calculated.

The top ten companies account for almost 90% of the total revenue from audit activities of the top 20 in 2024.

The leader of the ranking is PwC Ukraine, which in 2024 received 488 million UAH specifically from providing audit services. The company's total revenue as an audit entity (AE) amounted to 624 million UAH. Thus, PwC generates more than one-fifth of the total audit revenue among the top twenty companies.

In second place is KPMG Ukraine, with 337 million UAH in audit revenue.

Ten largest auditing companies in Ukraine (Infographics: Nazariy Prysyazhnyuk / LIGA.net)

EY in Ukraine took third place, receiving 305 million UAH from audit services. The company is the only one to show a 6.5% drop in total revenue.

Fourth is Baker Tilly Ukraine with 251 million UAH in audit revenue. In fifth position is Deloitte Ukraine, which earned 201 million UAH in audit fees.

Топ аудиторських компаній в Україні (Інфографіка: Top Lead)
Top auditing companies in Ukraine (Infographics: Top Lead)

Companies ranked from sixth to tenth in the ranking show more modest, but still good results.

BDO took sixth place and earned almost 138 million UAH in audit services. Crowe Erfolg Ukraine has 126 million UAH in audit revenue. Grant Thornton Ukraine ranks eighth in the ranking by audit revenue (90 million UAH).

AC Crowe Ukraine is in ninth place with 63 million UAH in revenue from audit services. Kreston Ukraine closes the top ten, with 59 million UAH in audit revenue.

In total, the top ten auditing companies accumulated 2.1 billion UAH in audit revenue, or 89.2% of the audit revenue of all 20 companies (2.3 billion UAH).

Companies ranked from 11th to 20th generated 10.8% of the revenue – that's 250 million UAH for the entire second ten.

In some companies, auditing accounts for a small portion of revenue. For example, at EBS, it only accounts for 7% – the company's main revenue comes from other services.

At the same time, these services are often provided through related legal entities that do not have the status of a certified auditor. Therefore, the total revenue of the audit group may be higher than that indicated in the ranking, which only covers certified auditors.

This nuance partially explains why the top 20 lists by audit revenue and by total revenue of the certified public accounting firms do not coincide. In 2024, the top five companies with the highest total revenue included:

PwC UkraineDeloitte UkraineKPMG UkraineEY in UkraineEBS

The list of companies for the ranking was compiled based on their presence in the register of audit entities (AE). Using the YouControl system, the 20 largest AEs by revenue in 2024 were selected. Information on revenue from audit services was obtained from transparency reports. Some companies provided updated data upon request from Top Lead.

The authors of the ranking deliberately highlighted revenue from audit services as the main criterion for sorting when compiling the ranking, in order to most accurately reflect the state of the audit services market.

The results reflect only the data available at the time of compilation and do not take into account any changes or updates that may have occurred after that date.

The data sources were YouControl, the Register of Auditors and Entities Engaged in Audit Activities, public company reports, and company responses to inquiries. Data as of June 18, 2025.