| Function | Audit | Advisory | Tax & Legal |
|---|---|---|---|
| 2025 | 14.1 | 16.4 | 9.3 |
| 2024 | 13.4 | 16.3 | 8.7 |
| 2023 | 12.6 | 15.9 | 7.9 |
| 2022 | 11.85 | 15.44 | 7.35 |
| 2021 | 11.46 | 13.65 | 7.02 |
| 2020 | 11.07 | 11.67 | 6.48 |
| 2019 | 11.18 | 11.95 | 6.62 |
| 2018 | 11.15 | 11.47 | 6.34 |
| 2017 | 10.39 | 10.18 | 5.83 |
| 2016 | 10.12 | 9.74 | 5.56 |
| 2015 | 10.03 | 9.1 | 5.31 |
| 2014 | 10.46 | 9.09 | 5.27 |
| 2013 | 10.21 | 8.24 | 4.97 |
| 2012 | 10.31 | 7.86 | 4.86 |
| 2011 | 10.48 | 7.54 | 4.69 |
| 2010 | 9.91 | 6.57 | 4.15 |
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Source
Release date
December 2025
Region
Worldwide
Survey time period
2010 to 2025
Special properties
fiscal year ended September 30 of each year.
Supplementary notes
KPMG refers to KPMG International (KPMG International Cooperative), a Swiss entity that serves as a coordinating entity for a network of independent member firms operating under the KPMG name, and/or to any one or more of such firms. KPMG International neither provides client services nor generates any revenue.
Values prior to 2024 were taken from previous editions.
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