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Audit & Tax
Audit & tax – the difference is in the numbers
The audit and tax consulting market is under pressure due to new regulatory requirements, ESG reporting, digital platforms and automation, which are changing business models and competitive structures for both the Big Four and medium-sized providers. Lünendonk offers guidance amid this complexity. Our market analyses provide dependable data for strategy, positioning and growth. Perfect if you want to keep a handle on the audit and tax market and ensure your decisions are smart ones.
Latest Lünendonk Survey and List
Lünendonk Survey 2025
Audit, Tax, and Advisory Companies in Germany
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Lünendonk List 2025
Leading Audit, Tax and Advisory Companies in Germany
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Our references
What people are saying about our survey
‘The Lünendonk Survey offers an interesting analysis of our entire industry. It always offers valuable insights into current market trends.’
Andrea Bruckner
Chair of the Management Board, BDO AG Auditing Company
What people are saying about our survey
‘The Lünendonk Survey on the audit market is one of the key reference works for anyone interested in our industry. It provides a good overview of the development of the audit market and the issues that affect professional services firms.’
Christoph Schenk
Managing Partner Audit & Assurance, Deloitte Germany
What people are saying about our survey
‘The Lünendonk Survey is an established benchmark for assessing the audit and tax consulting market and an important tool for us in our market and competitor analysis.’
Prof. Dr. Andreas Blum
Senior Partner, dhpg
What people are saying about our survey
‘The Survey is important to us because it provides an up-to-date and independent overview of the market and current developments. We value the reliability and robustness of the data and the objectivity of the evaluation. For us, the Survey is an important benchmarking tool that enables us to assess our own development and compare it with that of our competitors.’
Prof. Dr. Christian Zwirner
Partner, Dr. Kleeberg & Partner
What people are saying about our survey
‘For us, as an auditing and consulting firm, it is important to always keep a close eye on the market. What makes the competition tick? What are the latest trends and developments? The Lünendonk Survey provides comprehensive insights into these and many other questions, making it a must-read for us.’
Dr. Christoph Regierer
CEO, Forvis Mazars
What people are saying about our survey
‘Lünendonk’s idea of bringing transparency to the audit market via a structured and well-evidenced market analysis won us over right from the start. We have thus been supporting the Lünendonk surveys as a partner since the first edition. In addition to the interesting market insights, we benefit from the personal dialogue with Lünendonk, which helps us to assess our company and verify our strategic considerations.’
Martin Wambach
Managing Partner, Rödl & Partner
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The audit and tax market in Germany
The audit and tax market in Germany is characterised by a large number of companies and a diverse provider structure. The respective chambers currently comprise nearly 3,000 auditing firms and over 10,000 tax consulting businesses. The market volume, which includes significant revenue from annual audits and audit-related consulting, amounts to around 17 billion euros. Audit service providers can be segmented into five groups: the Big Four; medium-sized national audit firms, including the Next Seven or Next Ten; medium-sized regional audit firms; small firms and international networks/alliances.
Audit & tax: a differentiated range of services
Since 2006, Lünendonk has been producing a dedicated Survey of the audit and tax consulting market. Over time, audit firms have diversified the range of services they offer considerably. While the majority of revenue still comes from auditing and tax advice, audit revenue is slowly but steadily declining in relation to other services. In addition to audit and tax, advisory services including corporate finance (including M&A), business consulting and IT consulting are playing an increasingly important role, especially at larger audit firms. As digitalisation increases the need for transformation and consulting, large audit firms are strengthening their range of services with expertise in digital customer experience, data analytics, AI, the cloud, cybersecurity, digital content services and forensics. Legal advice, accounting, tax declarations and transaction consulting also remain relevant fields in audit firms’ service portfolios.
Challenges: digitalisation, ESG, internationalisation, recruitment and regulation
The auditing business is highly dynamic. Issues such as internationalisation and recruitment have long been on audit firms’ agendas alongside management reports. Digital transformation is also fundamentally shaping and changing the business. On the one hand, new business areas and competitors are emerging, including around big data and business analytics. On the other hand, new challenges are emerging from regulation (e.g. rotation) and the discussion surrounding the separation of audit and consulting and joint audits. Given the new legislation, ESG will be a new megatrend in auditing, especially in sustainability reporting.