Audit, Tax & Advisory

Reliable and in love with numbers like the industry itself


Audit, Tax and Advisory

Are you looking for resilient figures and reliable information for the service market of auditing and tax consulting companies as well as commercial law firms in Germany? Then you have come to the right place at Lünendonk because we have been analysing these dynamic industries for many years. The Lünendonk rankings and surveys as well as our expertise form the basis for working out trends for you and making deductions for your strategies.

We will provide you with reliable figures, data and facts for the auditing and tax advisory service market. In addition to our Lünendonk lists and Lünendonk surveys, we offer you individual benchmarks, marketing and sales advice as well as market analyses. We have established ourselves as a serious market observer. A large network enables us to act in a customer-oriented manner and to collect relevant data – also from your clients. Use the important insights into the industry to make the right decisions and to orientate yourself for the future.


Lünendonk List 2022: Leading Audit, Tax and Advisory Companies in Germany

The Lünendonk List 2022 “Leading Audit, Tax and Advisory Companies in Germany” is a ranking of the 25 leading auditing and tax consulting companies in Germany by revenue. It provides an overview of the players in the German market for auditing, tax and advisory services by cataloguing domestic and total revenues as well as employee numbers.

Survey + Presentation

You have the opportunity to have the survey results presented by one of our consultants – to a group of your choice. Benefit from our expertise directly on site. Afterwards, necessary measures for your company can be reviewed and checked for plausibility.
Every presentation has one goal: your market success.


The strong competition between the Auditing and Tax Consulting firms is still driven by the Big Four (PwC, KPMG, EY and Deloitte) at the top. Strategic courses are also being set within the chasing field of the Next Ten, as is the case with regional law firms and boutiques. The distribution of mandates and thus also the success of a company will be strongly influenced in the future by the issues of digitisation and qualified personnel. Our annual Lünendonk rankings record the companies with the highest sales and provide a quick and precise overview. You can find detailed information on current market developments, forecasts and sales in the corresponding surveys.


Jörg Hossenfelder

Managing Partner

Jörg Hossenfelder is a managing partner and your contact in the field of business consulting, auditing, tax and advisory, corporate finance and legal advice. If you need advice on surveys, publications, benchmarks, moderations, workshops or seminars, please contact him directly.


The market for Audit & Tax Consulting

The market for Auditing and Tax Consulting in Germany is characterised by a large number of companies with a heterogeneous provider structure. The respective chambers currently count almost 3,000 auditing and more than 10,000 tax consulting companies. The market volume, which is achieved with significant sales in the annual audit and audit-related consulting, amounts to about 16 billion euros. The audit service providers can be segmented into five groups: Big Four, mid-sized national audit firms including the Next Six or Next Ten, mid-sized regional audit firms, small firms and international networks/alliances.

Auditing: Differentiated range of services/p>

Lünendonk has been devoting an independent survey to the Auditing and Tax Consulting market since 2006. Over time, the range of services offered by the auditing companies has diversified significantly. Overall, most sales continue to result from auditing and tax consulting, with audit sales falling slowly but continuously in relation to the other services. In addition to audit and tax, advisory is playing an increasingly important role with its services in the areas of corporate finance, business and IT consulting – especially for the larger accounting companies. The Big Four now have the highest share of sales in this area. Since the need for transformation and consulting is increasing in the course of digitisation, large auditing companies in particular are increasing their range of services with expertise in the field of digital customer experience, digital consulting as well as software and analytics services.

Challenges: Digitalisation, internationalisation, recruitment, regulation

The audit and tax consulting business is highly dynamic. Topics such as internationalisation and recruitment have long been on the agenda of audit firms. In addition, the digital transformation is fundamentally shaping and changing the business. On the one hand, new business and competitive fields are opening up. On the other hand, regulation (e.g. rotation) and the discussion about the separation of audit and consulting as well as joint audit are presenting the industry with new challenges.