EGIAN European Group of International Accounting Networks and Associations Big Four market shares Market Caps EU27G8USChina  FTSE 350-eq 83%84%85% 14%  €115 m + 79%80%81% 14%  €55 m + 63%75%75% 14% Impact assessment Fig:A in terms of mandates

EGIAN European Group of International Accounting Networks and Associations Market Stagnation Market shares (Global revenues)  PwC24%23%  Deloitte22%23%  E&Y19%19%  KPMG18%17%  BDO 4% 4%  GTI and RSM 3% 3%  Praxity-Mazars-MRI 2% 3%  Crowe Horwath 2% 2%  Baker Tilly 2% 3% Impact assessment Fig:A6.1

EGIAN European Group of International Accounting Networks and Associations EU-Big 4 country market shares–FTSE 350 equivalent  100%-Czechia, Estonia, Hungary, NL, Slovakia  97% - Italy, UK  96% - Portugal  94% - Sweden  89% - Denmark  87% - Spain  82% - Germany  58% - France Impact assessment Fig:A In terms of mandates