The FTSE 100 comprises 100 of the largest blue-chip companies listed on the London Stock Exchange, spanning sectors including banking, mining, pharmaceuticals, energy, consumer goods, insurance and technology.
The table below provides a company-by-company view of the audit market across the index.
It can be sorted by company, sector, auditor, since and audit fee.
Data checked as of 27 September 2026. Auditor appointments and FTSE 100 membership are shown as at this date. Audit fees generally relate to the latest disclosed financial year, normally FY2025 or FY2026 depending on the company.
FTSE 100 auditors
What the data shows
Deloitte is the largest auditor of FTSE 100 companies, holding 27 of the 100 engagements, or 27% of the index.
PwC audits 25 companies (25%), followed closely by KPMG with 24 (24%) and EY with 20 (20%).
Outside the Big Four, BDO audits two FTSE 100 companies, while Forvis Mazars and Grant Thornton each audit one.
Taken together, the Big Four audit 96 of the 100 companies in the FTSE 100, equivalent to 96% of the index.
Audit fees range from £84,000 to more than £82 million
For comparison, all fees are shown in sterling, with non-sterling disclosures converted using ECB reference rates on 25 September 2026.
Among the 91 companies for which a numeric audit fee is available, the median fee is approximately £6.1 million.
The largest disclosed audit fees in the index include:
HSBC — £82.2 million
Barclays — £70 million
BP — £44.5 million
Shell — £42.3 million
Lloyds Banking Group — £35.9 million
Standard Chartered — £34.6 million
At the other end of the table, Polar Capital Technology Trust reports an audit fee of approximately £84,000.
The spread reflects the very different scale and complexity of companies within the FTSE 100. The largest audit fees are concentrated among major international banks, energy companies and other multinational groups, while investment trusts and less operationally complex businesses tend to sit towards the lower end of the range.
Auditor rotation is gradually reshaping the market
A substantial part of the FTSE 100 audit market has changed hands in recent years.
27 of the 100 current engagements began in FY2023 or later.
Recent appointments include Grant Thornton at Computacenter, KPMG at Haleon, Deloitte at London Stock Exchange Group, EY at Aviva, Forvis Mazars at Babcock International and PwC at Sainsbury’s.
A further eight current engagements began in FY2026, including KPMG at AstraZeneca, EY at Convatec and Weir Group, Deloitte at Intertek and Tritax Big Box REIT, and PwC at NatWest Group and Lion Finance Group.
At the opposite end of the spectrum, the longest-running current engagement in the dataset is Coca-Cola HBC, where PwC has held the audit since FY2003.
About the data
Auditor is the firm currently responsible for the company’s external audit.
Since means the first financial year for which the current audit firm held the engagement — not the year in which shareholders formally approved the appointment.
Audit fee is the latest identified fee for the statutory/group audit, including subsidiary statutory audits where disclosed as part of the audit fee. Audit-related assurance, tax, consulting and other non-audit services are excluded where the disclosure permits them to be separated.
Fees reported in currencies other than pounds sterling have been converted to sterling using European Central Bank reference exchange rates for 25 September 2026.
Where a recent auditor change means that the latest published fee relates to the previous audit firm, or where a suitable current figure could not be presented on a comparable basis, the audit-fee field is left blank rather than attributing the fee to the new auditor.
The data has been checked primarily against company annual reports, auditor reports, governance disclosures and AGM documentation.
FTSE 100 membership reflects the September 2026 quarterly review, which took effect on 21 September 2026.
Data checked as of 27 September 2026.