Audit Market Intelligence

Comprehensive overview of the SGX audit landscape. Market share by firm, sector concentration risk, tenure patterns, switching trends, and Big Four vs mid-tier analysis.

Audit Firms

15

registered firms

Big Four Share

62%

of current engagements

Avg Tenure

1.3 yr

current auditor

Recent Switches

4

auditor changes on record

Auditor Market Share

Current client count by audit firm, ranked by number of SGX engagements. Colour indicates firm category.

Big Four Mid-tier Boutique
PricewaterhouseCoopersBig Four
9 clients
24.3%
KPMGBig Four
6 clients
16.2%
Deloitte & ToucheBig Four
4 clients
10.8%
Ernst & YoungBig Four
4 clients
10.8%
KPMG International LimitedBig Four
4 clients
10.8%
Moore Global Network LimitedBoutique
1 client
2.7%
KPMG ThailandBig Four
1 client
2.7%
Deloitte SingaporeBig Four
1 client
2.7%
Not specified in documentBoutique
1 client
2.7%
KPMG InternationalBig Four
1 client
2.7%
CLABoutique
1 client
2.7%
RSM SG Assurance LLPBoutique
1 client
2.7%
Not specified in provided textBoutique
1 client
2.7%
KPMG PLTBig Four
1 client
2.7%
Deloitte Touche Tohmatsu Limited and KPMG International LimitedBig Four
1 client
2.7%

Sector Concentration Risk

Dominant auditor by GICS sector. Sectors where a single firm holds >60% market share are flagged as concentration risk.

SectorDominant AuditorShare
UtilitiesHigh concentrationKPMG100%
Consumer DiscretionaryHigh concentrationPricewaterhouseCoopers100%
FinancialsPricewaterhouseCoopers60%
IndustrialsPricewaterhouseCoopers50%
EnergyKPMG International50%
Health CarePricewaterhouseCoopers33%
Communication ServicesKPMG International Limited33%
Real EstateDeloitte & Touche27%
Consumer StaplesKPMG Thailand20%

Auditor Tenure Distribution

How many years companies have retained their current auditor. Longer tenure may indicate stability but raises independence questions for engagements exceeding 5 years.

1 yr
31
31
2 yrs
4
4
3 yrs
0
4 yrs
0
5+ yr
2
2

Recent Auditor Changes

All detected auditor switches from the audit_changes table, sorted by financial year.

CompanyFYFromTo
S632024PricewaterhouseCoopers LLPPricewaterhouseCoopers
T142024DeloitteDeloitte Singapore
C38U2024KPMG LLPDeloitte & Touche
9CI2023Not specifiedKPMG LLP

Big Four vs Mid-Tier Breakdown

Comparing Big Four and non-Big Four auditors across client count, average fees, and sector diversity.

Client Count

0

Big Four

vs

0

Mid-tier / Boutique

Avg Total Fees

$0

Big Four

vs

$0

Mid-tier / Boutique

Sector Diversity

0

Big Four sectors

vs

0

Mid-tier sectors

Related Insights

Analysis presented is based on available data and disclosed methodology. Observations may not account for all relevant factors. This content is provided for educational and informational purposes only.

Data sources · Full disclaimer