Index snapshot: September 2026. Research checked: 10 October 2026.
The Nasdaq-100 includes companies operating across semiconductors, software, pharmaceuticals, retail and travel. The Big Four audit firms—EY, PwC, Deloitte and KPMG—audit 99 of the 100 companies on the index.
What is the Nasdaq-100?
The Nasdaq-100 is an index comprising 100 of the largest domestic and international non-financial companies listed on the Nasdaq stock market, selected under Nasdaq’s eligibility rules. It covers multiple industries, including technology, retail, healthcare and telecommunications.
It is distinct from the much broader Nasdaq Composite. This analysis covers the Nasdaq-100, not every Nasdaq-listed company.
While Nasdaq’s index uses modified market-capitalisation weights, our audit appointment market share calculation considers each company equally: auditing a larger company does not increase a firm’s appointment share.
Our September roster was reconciled to iShares’ archived 30 September holdings. Alphabet’s two share classes count as one company.
Audit appointments across the Nasdaq-100
EY audits 34 companies, or 34% of the sample. PwC audits 32%, Deloitte 22% and KPMG 11%. Grant Thornton audits the remaining company, Diamondback Energy.
Audit appointment share measures how many companies each firm audits. Fee share weights those audit appointments by the recorded fees. These measures can produce different rankings.
The overall figures show how audit appointments are distributed across the Big Four audit firms. But the picture changes when we examine individual sectors. The following analysis looks at Information Technology, Healthcare and Consumer Discretionary, comparing the number of companies audited and, where available, the audit fees recorded.
Information Technology: EY and PwC are almost level
The Nasdaq-100 currently includes 42 Information Technology companies (you can look them up in the table above). Of these, EY audits 14 (33.3%), PwC audits 13 (31.0%), Deloitte audits 8 (19.0%), and KPMG 7 (16.7%).
The largest recorded IT fees are Microsoft’s $53.88m, billed by Deloitte, Cisco’s $30.57m, billed by PwC, and Intel’s $27.04m, billed by EY. All three relate to FY2025.
Healthcare: PwC audits more companies, EY accounts for more fees
PwC audits four of the 9 healthcare companies, giving it a 44.4% share of audit appointments. EY audits three, or 33.3%, and Deloitte two, or 22.2%. KPMG audits none of the companies in this sample.
The ranking changes when recorded fees are considered. In that case, EY accounts for 46.1%, followed by Deloitte at 28.4% and PwC at 25.5%.
EY’s audits of Amgen, Gilead Sciences and Vertex Pharmaceuticals account for $32,338,750 in recorded fees. PwC’s four audits account for $17,896,508.
Deloitte’s $19,957,495 includes GE HealthCare’s $17m, the largest individual fee in this healthcare sample.
Consumer Discretionary: EY leads both measures
EY audits five of the 11 Consumer Discretionary companies, or 45.5%. Deloitte audits three, PwC two and KPMG one, representing audit appointment shares of 27.3%, 18.2% and 9.1% respectively.
EY also accounts for the largest share of recorded FY2025 fees (total of $81,710,108), at 54.3%. This includes Amazon’s $47.26m in disclosed FY2025 audit fees.
PwC follows with 18.6%, Deloitte with 18.3% and KPMG with 8.9%.
PwC’s audits of Tesla and Airbnb account for $27,965,000, slightly more than Deloitte’s three audits at $27,494,000. PwC therefore accounts for a larger recorded fee total despite auditing fewer companies.
Nasdaq-100: The complete auditor list
The interactive table below identifies the auditor of each Nasdaq-100 company, its sector, the first financial year audited by the current firm and the latest recorded audit fee. Readers can sort the data by company, sector, auditor, first audit year or audit fee.
“Since” records the first financial year audited, subject to qualifications in Notes.
Fees are available for 98 companies: 80 FY2025 disclosures and 18 FY2026 disclosures. Standalone fees were not located for SpaceX and Honeywell Aerospace. Nebius’s recorded FY2025 fee relates to its predecessor audit firm, preventing a complete comparison of whole-index fees by current audit firm. Where fees could not be identified, the cell was left blank.
About the comparisons
These figures describe audit appointments and recorded fees within the Nasdaq-100 and its sector samples. They do not measure the entire technology, healthcare or consumer audit markets.
Disclosed Audit Fees can include quarterly reviews, statutory audits and filing work. The company table’s Notes retain these differences, alongside financial-year labels and material qualifications. Neither audit appointment share nor fee share establishes audit quality or explains differences in pricing.
For the source hierarchy, first-audit-year definitions and treatment of fee disclosures, see Who Audits? Sources & Methodology.
Who audits the world’s largest companies?
Explore the Big4News Who Audits? hub, which maps the audit firms behind the world’s leading stock-market indices — including auditor tenure, audit fees and Big Four audit market share.