Information on Top 100 Chinese Accounting firms in 2016
(Released by CICPA on 12th January 2017)
Name of Accounting
Firm
Rank
PricewaterhouseCoopers
Zhong Tian CPA
1
Ruihua CPA
2
Deloitte Touche
Tohmatsu Huayong
CPA
3
BDO China Shu Lun
4
Comprehensive
Evaluation
Score
Business
Income of
Accounting
Firm
Business
Income from
Other
Business
Entities
Operating
under or with
the
Accounting
Firm
Business
Income
Index
Other
Indicators of
Comprehensive
Evaluation
Amount(Unit:
10 Thousand
Yuan)
Amount(Unit:
10 Thousand
Yuan)
1728.05
411733.06
0.00
1000.00
728.05
1673.68
403014.91
24908.09
996.72
1669.14
332477.32
0.00
1655.04
350168.60
34539.93
Penalties
and
Disciplinary
Index
Reference Items
Number of
CPAs (Unit:
person)
Business
Income per
capita (Unit:
10
Thousand)
Business
Income
per CPA
(Unit: 10
Thousand)
0
1056
58.03
389.90
686.96
-10
2514
46.11
160.31
961.77
713.37
-6
852
58.94
390.23
971.92
683.12
0
1939
42.19
180.59
Pan CPAs
Ernst &Young Hua
Ming CPA
5
KPMG Huazhen CPA
6
Pan-China CPA
7
ShineWing CPA
8
Baker Tilly China
9
Da Hua CPA
10
Grant Thornton China
11
WUYIGE CPA
12
Union Power CPA
13
Zhonghui CPA
14
Jonten CPA
15
Xinghua CPA
16
CHW CPA
17
Zhongxingcai Guanghua
CPA
18
Zhongxinghua CPA
19
Talent CPA
20
Reanda CPA
21
Jiangsu Suya Jincheng
CPA
22
Zhonghua CPA
23
Huapu Tianjian CPA
24
China Audit Asia Pacific
25
1654.61
296071.83
0.00
941.03
719.58
-6
999
55.90
296.37
1623.27
1562.96
1537.16
1518.94
1517.49
1515.99
1497.07
1396.91
1371.44
1349.79
1343.36
1334.10
253335.25
192841.32
156075.17
152274.80
157545.52
152857.42
150851.93
106456.86
86951.80
76676.78
76055.24
74521.26
0.00
0.00
0.00
34733.63
27138.23
0.00
8112.35
0.00
0.00
34920.48
37098.44
1116.17
913.16
864.37
826.54
824.16
829.75
822.81
820.93
758.12
721.93
703.47
702.30
694.48
710.11
698.60
710.62
694.78
687.74
693.17
676.14
638.78
649.51
646.32
641.06
639.62
0
0
0
0
0
0
0
0
0
0
0
0
741
1453
1278
943
1114
949
1127
737
448
566
647
690
54.56
44.17
34.59
44.19
37.89
43.57
37.92
35.59
56.94
41.92
34.04
40.46
341.88
132.72
122.12
161.48
141.42
161.07
133.85
144.45
194.09
135.47
117.55
108.00
1329.64
64971.28
94531.08
682.38
647.26
0
717
40.03
90.62
1310.31
1288.62
1277.13
70367.75
52516.81
56574.05
35076.57
10837.21
76.74
688.50
633.61
645.09
621.82
655.01
656.04
0
0
-24
569
308
559
47.55
48.40
41.60
123.67
170.51
101.21
1251.12
47220.79
0.00
612.76
638.36
0
258
78.05
183.03
1224.73
1221.69
1217.74
42222.05
43003.42
47152.55
0.00
0.00
100.18
592.75
596.03
612.52
631.97
625.65
605.21
0
0
0
283
365
443
42.82
42.16
39.03
149.19
117.82
106.44
CPA
Asia Pacific (Group)
CPA
26
GP CPA
27
Beijing Yongtuo CPA
28
Peking CPA
29
Xigema CPA
30
Jiangsu Gongzheng
Tianye CPA
31
Zhongzhun CPA
32
Torch CPA
33
Beijing Zhongzheng
Tiantong CPA
34
XLY CPA
35
Sichuan Huaxin (Group)
CPA
36
Zhong Tian Heng CPA
37
Shanghai CPA
38
Tian Yuan Quan CPA
39
Zhongxi CPA
40
Fujian Huaxing CPA
41
Zhong Jian Hua CPA
42
Xing Zhong Hai CPA
43
Beijing Dadi CPA
44
Chongqing Kanghua
45
1197.04
36094.43
21679.01
570.01
627.03
0
386
41.54
93.51
1182.92
1159.52
1150.05
1144.31
34348.06
32112.68
30956.85
27319.99
7819.28
1345.61
6993.16
2087.54
557.87
544.19
539.27
515.59
625.05
619.34
610.78
628.72
0
-4
0
0
271
409
429
292
46.42
40.14
32.69
35.90
126.75
78.52
72.16
93.56
1122.29
24117.18
0.00
492.61
629.67
0
255
41.87
94.58
1104.61
1100.44
23271.28
22724.06
9116.79
0.00
489.70
481.97
614.92
618.47
0
0
410
237
23.22
47.34
56.76
95.88
1079.56
22313.08
8315.90
482.01
597.55
0
315
33.71
70.84
1079.27
20091.34
1168.18
460.47
618.80
0
173
33.71
116.13
1075.00
20333.22
5957.78
464.70
610.31
0
244
45.18
83.33
1070.56
1068.50
1033.40
1030.44
1005.25
999.87
991.94
979.31
973.33
23471.18
21707.18
17174.01
17378.94
13733.74
16484.64
16419.28
10411.68
10669.91
0.00
164.24
0.00
0.00
44.40
112.53
0.00
8285.11
0.00
487.76
473.85
431.90
434.02
391.95
424.63
423.86
349.38
346.79
582.80
594.65
601.50
596.42
613.30
578.23
568.08
629.93
626.54
0
0
0
0
0
-3
0
0
0
223
276
283
306
204
114
93
120
85
27.88
28.52
28.11
22.03
32.78
35.68
71.39
50.79
46.80
105.25
78.65
60.69
56.79
67.32
144.60
176.55
86.76
125.53
CPA
Zhejiang Tianping CPA
46
Tianjin Zhongshenlian
CPA
47
Hexin CPA
48
Tianjin Yitian CPA
49
Beijing Zhong Lu Hua
CPA
50
Xinjiang Chiyuan
TianHe CPA
51
Shaanxi Honwing CPA
52
Sichuan Zhongheng
Anxin CPA
53
Zhejiang Zhicheng CPA
54
Zhong Zhong Yi
(Guangxi) CPA
55
Shandong Tianyuan
Tongtai CPA
56
Ningxia Tianhua CPA
57
Beijing Dongshen
Dingli International
CPA
58
Beijing Zhong Rui
Cheng CPA
59
Zhongyi CPA
60
Jiangsu Tianhong
61
969.92
12893.06
1121.42
381.41
588.51
0
129
24.42
99.95
954.15
12109.75
417.91
369.73
584.42
0
159
33.00
76.16
945.17
943.80
13730.51
10401.00
894.65
313.01
392.47
342.49
556.71
601.31
-4
0
246
138
23.04
34.21
55.82
75.37
934.26
9658.46
3218.51
331.93
602.33
0
224
21.90
43.12
899.90
8005.92
128.06
295.57
604.34
0
69
28.39
116.03
894.02
8253.35
6886.54
308.17
585.85
0
25
44.86
330.13
888.53
9405.57
5860.56
329.72
558.81
0
126
36.18
74.65
888.49
7607.63
309.41
286.66
601.83
0
66
26.98
115.27
888.36
7627.88
0.00
286.77
601.58
0
84
48.59
90.81
887.76
8705.06
5190.27
315.65
572.11
0
101
33.10
86.19
887.28
6372.84
878.77
255.86
631.43
0
34
80.67
187.44
877.94
7506.65
3835.00
288.42
589.52
0
71
43.90
105.73
873.84
7473.31
38692.62
324.28
552.56
-3
207
15.10
36.10
860.94
855.04
6440.56
5318.81
1034.78
8700.71
257.95
236.36
602.99
618.69
0
0
153
52
18.35
43.24
42.10
102.28
Huaxin CPA
Beijing Zhongguanghua
CPA
62
Xinjiang Hong Chang
Tian Yuan CPA
63
Qingdao Zhen Qing
CPA (Group)
64
Shanghai Hu-gang
Jinmao CPA
65
Hunan Jianye CPA
66
Beijing Hongri CPA
67
Hunan
TianpingZhengda CPA
68
Hengxin Hongzheng
CPA
69
Zhejiang Tongfang CPA
70
Hunan Xaiangneng
Zhuoxin CPA
71
Zhejiang Nanfang CPA
72
Mazars China CPA
73
China Auditing
International CPA
74
Shanghai Gong Xin
CPA
75
Jiangsu Gongqin CPA
76
Hunan Youyi CPA
77
852.14
6892.52
5764.61
275.97
576.17
0
22
53.85
313.30
849.50
5820.41
1679.61
240.98
608.52
0
81
23.10
71.86
847.98
7632.40
0.00
286.88
561.10
0
125
28.27
61.06
847.82
7513.00
26812.72
313.42
534.40
0
85
37.38
88.39
843.96
841.46
6145.59
7905.87
1936.54
5187.28
250.93
298.95
593.03
546.52
0
-4
114
74
26.60
11.56
53.91
106.84
840.60
5757.00
3837.96
242.32
598.28
0
85
47.97
67.73
834.93
5920.94
438.81
242.14
592.79
0
94
39.21
62.99
834.01
7202.16
1477.27
278.33
555.68
0
54
38.93
133.37
830.70
6307.81
468.63
253.46
577.25
0
54
55.33
116.81
826.98
826.15
6726.75
7235.91
0.00
0.00
264.29
277.34
562.69
548.81
0
0
64
28
39.57
68.91
105.11
258.43
818.10
6103.58
8727.58
259.26
558.85
0
66
38.63
92.48
810.73
6553.72
3513.27
264.36
546.37
0
69
36.21
94.98
810.61
805.52
5097.41
6102.80
2794.45
5409.52
219.53
254.64
591.08
550.88
0
0
32
60
55.41
48.05
159.29
101.71
Nexia HDDY Shanghai
CPA
78
Zhejiang Zhongxing
CPA
79
Jiangsu Zhongxing CPA
80
Wuxi Fangsheng CPA
81
Xiang Hao CPA
82
Jiangsu Reanda
Yongcheng CPA
83
Wuxi Baoguang CPA
84
Guangdong
Zhongtianyue CPA
85
Jiangsu Jinling CPA
86
Suzhou Fangben CPA
87
Zhejiang Zhejingtiance
CPA
88
Zhejiang Xinhua CPA
89
Yunnan Yongsheng CPA
90
Guangdong Sincere&
Safe& Credit CPA
91
Chongqing Huaxi CPA
92
Hangzhou Fuchun CPA
93
Zhejiang Zhengjian
CPA
94
Beijing Zhongpingjian
Huahao CPA
95
805.35
5055.59
1965.26
216.66
588.69
0
108
27.18
46.81
804.21
5556.36
778.36
231.36
572.85
0
33
48.32
168.37
802.95
800.98
800.76
4051.74
4508.01
5143.16
2156.91
5680.32
0.00
178.34
203.65
216.29
624.61
597.33
584.47
0
0
0
19
19
101
32.41
102.45
20.01
213.25
237.26
50.92
799.43
4725.28
270.21
201.65
597.78
0
17
90.87
277.96
798.73
4873.01
2253.79
210.73
587.99
0
32
73.83
152.28
792.61
5427.65
2905.02
230.64
561.96
0
88
23.91
61.68
792.48
790.38
4003.21
4298.82
593.67
715.50
172.81
185.71
619.67
604.67
0
0
33
66
72.79
25.90
121.31
65.13
788.10
4708.22
518.46
201.48
586.63
0
67
47.56
70.27
781.10
773.86
4623.13
5661.23
0.00
0.00
197.23
233.46
583.87
540.41
0
0
56
73
24.20
34.52
82.56
77.55
773.54
4255.11
3552.62
189.71
583.83
0
53
33.24
80.29
771.02
768.99
5004.34
4199.15
0.37
0.00
211.40
180.03
559.62
588.95
0
0
37
22
52.68
25.14
135.25
190.87
759.24
4650.10
2710.54
203.41
555.83
0
29
38.75
160.35
758.18
4898.57
6681.76
219.38
538.80
0
111
19.99
44.13
Guangzhou
Zhongzhixin CPA
96
Zhejiang Zhongming
CPA
97
Shanxi Yiyou CPA
98
Sichuan Zhongfa CPA
99
Beijing Huashen CPA
100
755.71
4118.09
1744.03
180.29
575.42
0
33
27.45
124.79
754.68
4328.20
159.41
185.77
568.91
0
30
39.35
144.27
747.37
746.67
736.81
5225.18
4325.44
3553.06
0.03
382.72
1062.95
219.12
186.12
152.81
528.25
560.55
584.00
0
0
0
41
90
73
31.29
33.79
30.90
127.44
48.06
48.67
Note:
1. Comprehensive evaluation score = Business income index + other indicators of comprehensive evaluation - penalties and disciplinary index
(1) Business income index = [median business income of top 100 candidate firms + median business income of top 100 candidate firms × (natural logarithm of
the accounting firm’s business income - natural logarithm of the median business income of top 100 candidate accounting firms)] / Correction Factor
(2) Business income = business income of the accounting firm + business income from other business entities operating under or with the accounting firm * 5%
(3) Correction factor = highest business income score of the top 100 candidate accounting firms (pre-adjusted) /1000
(4) Full Mark is 1000 each for business income index and comprehensive evaluation of other indicators index
(5)Penalty and Disciplinary Index score is a deduction = ∑[the number of criminal punishment, administrative punishment and professional punishment (or the
number of staff being punished) * relevant score]
2. The business income index is comprised of the previous year’s business income of accounting firm, audited and reported to CICPA, plus any Business Income
from Other Entities Operating under or with the Firm.
The business income of the accounting firm refers to the business income of the accounting firm and its branches generated in China Mainland, not including the
business income generated by overseas branches of accounting firms or overseas member firms of international accounting networks created by Chinese
accounting firms.
3. The other indicators of comprehensive evaluation refer to indicators other than business income index and penalty and disciplinary index, including general
operation standards, internal management, practice quality, human resource, international affairs, information technology, social responsibility, awards and
recognition.
4. Penalty and Disciplinary Index refer to the criminal or administrative penalties or disciplinary actions received by accounting firms and CPAs in the practice
during 2014 and 2015.
5. The number of CPAs is the official data accounting firms reported in the professional management information system by 31st December 2015.
6. Business income per capita = Business income of accounting firm / the total number of staff in accounting firm.
7. Business income per CPA = Business income of accounting firm / the total number of CPAs in accounting firm.
8. Beijing Dadi CPA merged with Beijing Jintai CPA in July, 2016 and is now renamed as Beijing Dadi Jintai CPA.