Now the battle is really hotting up as PwC steps up its challenge on KPMG. These are the only two auditors to top the client numbers table for the whole market since we started to keep statistics six years ago, with PwC the original top dog and KPMG picking up the baton four years ago.

This time KPMG is unchanged with a tally of 380 clients but PwC, already buoyed by combining its two arms, has a remarkable seven gains to close the gap to five. The rivalry is extended into the other two tables, where PwC maintains its lead. KPMG has edged ahead of Deloitte in the market caps rankings and remains second in terms of aggregate profits.

Deloitte remains the only other auditor with more than 300 clients overall and thus stays ahead of fourth placed Ernst & Young and Grant Thornton, fifth. BDO maintains its ranking one further down and this time has an extra two clients to its credit.

Those three extra AIM clients translate into a similar gain across the market for Nexia and likewise there are single additions for UHY and Littlejohn.

Figures as at 4th November 2011 and information in brackets from 3rd August 2011.