| 1 | Systems America (india) LIMITED | India | New Delhi | F - B - 02 | Delhi | 110020 | sysytemsamerica.***** | 1997 | $14,850,522,039 | 2,000 | N/A | N/A | N/A |
| 2 | Guoneng Sales Group Finance Management CO., LTD. | China | Ordos | No.9, Yihua N. Road, Dongsheng District | Inner Mongolia | 017099 | N/A | 2011 | $13,173,246,400 | 55 | N/A | N/A | 150602000001210 |
| 3 | Pricewaterhousecoopers Llp | Unitedkingdom | Marylebone | 1 Embankment Place | London | WC2N 6RH | pwc.***** | 1854 | $7,192,667,328 | 36,006 | N/A | N/A | OC303525 |
| 4 | Deloitte Llp | Unitedkingdom | Moorgate | 1 New Street Square | London | EC4A 3HQ | www2.***** | 1845 | $7,190,722,526 | 28,604 | N/A | N/A | OC303675 |
| 5 | Pwc Us Group Llp | USA | New York City | 300 Madison Ave | New York | 10017 | pwc.***** | 2022 | $6,794,563,060 | 96,682 | N/A | N/A | 15651 K6 |
| 6 | Paychex, INC. | USA | Rochester | 911 Panorama Trl S | Monroe | 14625 | paychex.***** | 1971 | $5,278,300,000 | 19,000 | N/A | N/A | 0871596 |
| 7 | Ernst & Young Llp | Unitedkingdom | Rotherhithe | 1 More London Place | London | SE1 2AF | ey.***** | 2001 | $4,706,517,288 | 19,448 | N/A | N/A | OC300001 |
| 8 | South African Institute Of Certified Professional Accountants | South Africa | Johannesburg | Saipa Hse Howick Close | Gauteng | 1685 | saipa.***** | 2012 | $4,656,107,064 | 200 | N/A | N/A | 201221912008 |
| 9 | Chartered - Dubai | United Arab Emirates | Dubai | Precinct Bldg 1, Level , Difc Street | Dubai | N/A | N/A | 1995 | $4,379,965,000 | 85,000 | N/A | N/A | 128699 |
| 10 | Kpmg Llp | Unitedkingdom | Canary Wharf | 15 Canada Square | London | E14 5GL | kpmg.***** | 1987 | $3,956,562,350 | 16,677 | N/A | N/A | OC301540 |
| 11 | Deloitte Llp | Canada | Toronto | 8 Adelaide St W Suite 200 | Ontario | M5H 0A9 | deloitte.***** | 1858 | $3,871,033,400 | 7,600 | N/A | N/A | N/A |
| 12 | Rsm Us Llp | USA | Chicago | 30 S Wacker Dr Ste 3300 | Cook | 60606 | rsmus.***** | 1926 | $3,709,126,000 | 16,600 | N/A | N/A | 181335 |
| 13 | Deloitte Global Services LIMITED | Unitedkingdom | Moorgate | 2 New Street Square | London | EC4A 3BZ | www2.***** | 2010 | $3,444,000,000 | 2,063 | N/A | N/A | 07249753 |
| 14 | Ey Global Services LIMITED | Unitedkingdom | Rotherhithe | 1 More London Place | London | SE1 2AF | ey.***** | 2005 | $3,417,000,000 | 442 | N/A | N/A | 05483856 |
| 15 | Pricewaterhousecoopers GMBH Wirtschaftsprufungsgesellschaft | Germany | Frankfurt am Main | Friedrich-ebert-anlage 35-37 | Frankfurt am Main, Stadt | 60327 | pwc.***** | 2024 | $3,251,594,408 | 15,230 | N/A | N/A | 60313B107858 |
| 16 | Ernst & Young (emeia) Services LIMITED | Unitedkingdom | Rotherhithe | 1 More London Place | London | SE1 2AF | ey.***** | 2008 | $3,069,000,000 | 238 | N/A | N/A | 06613918 |
| 17 | Kpmg AG Wirtschaftsprufungsgesellschaft | Germany | Berlin | Heidestr. 58 | Berlin, Stadt | 10557 | kpmg.***** | 2007 | $2,767,626,000 | 14,427 | N/A | N/A | 10623B106191B |
| 18 | Deloitte (australia) PTY LIMITED | Australia | Sydney | 8 Parramatta Sq L 37/10 Darcy St | New South Wales | 2150 | deloitte.***** | 2005 | $2,729,724,783 | 4,000 | N/A | N/A | 112958031 |
| 19 | Deloitte Deutschland GMBH Wirtschaftsprufungsgesellschaft | Germany | Düsseldorf | Erna-scheffler-str. 2 | Düsseldorf, Stadt | 40476 | www2.***** | 1948 | $2,728,352,297 | 12,369 | N/A | N/A | 40227B40850 |
| 20 | Ey GMBH & CO. KG Wirtschaftsprufungsgesellschaft | Germany | Echterdingen | Flughafenstr. 61 | Esslingen | 70629 | ey.***** | 2024 | $2,674,988,144 | 10,799 | N/A | N/A | 70190A741047 |
| 21 | Ey Deutschland GMBH Wirtschaftsprufungsgesellschaft Steuerberatungsgesellschaft | Germany | Echterdingen | Flughafenstr. 61 | Esslingen | 70629 | ey.***** | 2022 | $2,659,189,391 | 10,564 | N/A | N/A | 70190B8266 |
| 22 | Changzhi Taihang Radio And Television Network CO., LTD. Qinxian Branch | China | Changzhi | No. 81 Hongqi Street, Qinxian County | Shanxi | 046000 | N/A | 2014 | $1,998,977,837 | 9 | N/A | N/A | 140430100050541 |
| 23 | Deloitte Mcs LIMITED | Unitedkingdom | Moorgate | 1 New Street Square | London | EC4A 3HQ | www2.***** | 2001 | $1,886,233,140 | 7,727 | N/A | N/A | 03311052 |
| 24 | Shanghai Automobile Group Finance Co.,ltd. | China | Shanghai | No.1899, Kangding Road, Jingan District | Shanghai | 200042 | N/A | 1994 | $1,794,266,670 | 570 | N/A | N/A | 310106000038508 |
| 25 | Blackrock Asset Management Ireland LIMITED | Ireland | Dublin | 2 Ballsbridge Park | Dublin | D04 YW83 | blackrock.***** | 1995 | $1,779,931,616 | 128 | N/A | N/A | 227552 |
| 26 | Ernst & Young Europe Llp | Unitedkingdom | Rotherhithe | 1 More London Place | London | SE1 2AF | ey.***** | 2008 | $1,749,759,903 | 44,671 | N/A | N/A | OC338303 |
| 27 | Deloitte Re:sources PTY LIMITED | Australia | Sydney | Level 46 50 Bridge Street | New South Wales | 2000 | deloitte.***** | 1998 | $1,648,417,584 | 20 | N/A | N/A | 085345802 |
| 28 | Deloitte GMBH Wirtschaftsprufungsgesellschaft | Germany | München | Rosenheimer Platz 4 | München | 81669 | www2.***** | 2010 | $1,581,671,314 | 7,489 | N/A | N/A | 80333B83442 |
| 29 | Workwell People Solutions LIMITED | Unitedkingdom | Watford | Radius House | Hertfordshire | WD17 1HP | N/A | 1989 | $1,554,864,164 | 12,943 | N/A | N/A | 02407547 |
| 30 | International Consolidated Airlines Group SA | Spain | Madrid | Camino la Muñoza, S/n - el Caserio Iberia Zona Industria 2 | Madrid | 28042 | N/A | 2009 | $1,548,523,770 | 1,032 | N/A | N/A | A85845535 |
| 31 | Brencorp Lilydale PTY LTD | Australia | Melbourne | Level 31 367 Collins Street | Victoria | 3000 | N/A | 2016 | $1,522,322,829 | 20 | N/A | N/A | 613149312 |
| 32 | Ernst & Young Llp | India | Gurugram | Ground Floor, Plot No. 67, Institutional Area, Sector-44, | Haryana | 122003 | N/A | 2013 | $1,463,097,699 | 2,590 | N/A | N/A | 06AAEFE1763C4ZT |
| 33 | Kpmg Llp | USA | New York City | 345 Park Ave | New York | 10154 | kpmg.***** | 1994 | $1,339,467,573 | 24,097 | N/A | N/A | 2426621 |
| 34 | Deloitte Management Services LP | Canada | Toronto | 200-8 Adelaide St W | Ontario | M5H 0A9 | deloitte.***** | 2007 | $1,293,971,000 | 7,000 | N/A | N/A | N/A |
| 35 | Bdo Llp | Unitedkingdom | Marylebone | 55 Baker Street | London | W1U 7EU | bdo.***** | 2011 | $1,254,940,695 | 7,745 | N/A | N/A | OC305127 |
| 36 | Xero LIMITED | Australia | Melbourne | U1 6 Elizabeth St | Victoria | 3000 | account-consultant.***** | 2012 | $1,201,646,694 | 5,080 | N/A | N/A | 160661183 |
| 37 | Pricewaterhousecoopers Llp | Canada | Toronto | 18 York St Suite 2500 | Ontario | M5J 0B2 | pwc.***** | 1960 | $1,201,544,500 | 6,500 | N/A | N/A | N/A |
| 38 | Raja Franjieh & CO. | United Arab Emirates | Dubai | Riqa Road | Dubai | N/A | N/A | N/A | $1,185,167,000 | 23,000 | N/A | N/A | N/A |
| 39 | Ernst & Young (asia-Pacific) Services LIMITED | Unitedkingdom | Rotherhithe | 1 More London Place | London | SE1 2AF | ey.***** | 2010 | $1,171,000,000 | 238 | N/A | N/A | 07239694 |
| 40 | Marou PTY. LIMITED | Australia | Perth | Office Park L1 Bldg A Garden 355 Scarborough Beach Rd | Western Australia | 6017 | N/A | 1986 | $1,169,175,000 | 25,000 | N/A | N/A | 008616233 |
| 41 | Network Holdings PTY LTD | Australia | Melbourne | 1 Shrewsbury Road | Victoria | 3131 | N/A | 1996 | $1,169,175,000 | 25,000 | N/A | N/A | 076831555 |
| 42 | Pricewaterhousecoopers Compliance Services B.V. | Netherlands | Amsterdam | Thomas R. Malthusstraat 5 | Noord-holland | 1066 JR | pwc.***** | 2010 | $1,167,768,984 | 3 | N/A | N/A | 51414406 |
| 43 | Deloitte Services PTY LTD | Australia | Sydney | Level 46 50 Bridge Street | New South Wales | 2000 | deloitte.***** | 1999 | $1,148,693,250 | 9 | N/A | N/A | 087279678 |
| 44 | Compass Development (india) Private LIMITED | India | Mumbai | Gate No-4 Godrej Industries Complex | Maharashtra | 400079 | N/A | 1998 | $1,146,804,985 | 150 | N/A | N/A | N/A |
| 45 | Ernst & Young Nederland Llp | Unitedkingdom | Rotherhithe | 1 More London Place | London | SE1 2AF | ey.***** | 2008 | $1,126,675,112 | 4,463 | N/A | N/A | OC335595 |
| 46 | Kelly Partners (strategy Consulting) PTY LTD | Australia | Sydney | Level 8 32 Walker St | New South Wales | 2060 | kellypartners.***** | 2012 | $1,122,484,072 | 9 | N/A | N/A | 159477273 |
| 47 | Gebr. Van Kessel Buren B.V. | Netherlands | Lienden | Kornedijk 7 A | Gelderland | 4116 CE | kessel.***** | 2010 | $1,106,338,432 | 420 | N/A | N/A | 11016657 |
| 48 | Ten Brinke Services B.V. | Netherlands | Gendringen | Burgemeester van der Zandestraat 21 | Gelderland | 7051 CS | tenbrinke.***** | 2020 | $1,104,784,793 | 190 | N/A | N/A | 09087794 |
| 49 | Staffing Management Services B.V. | Netherlands | Hoofddorp | Taurusavenue 18 | Noord-holland | 2132 LS | staffingms.***** | 2014 | $1,099,245,713 | 34 | N/A | N/A | 24438716 |
| 50 | Deloitte Accountancy & Advies B.V. | Netherlands | Rotterdam | Wilhelminakade 1 | Zuid-holland | 3072 AP | deloitte.***** | 2024 | $1,090,108,811 | 263 | N/A | N/A | 57666954 |
| 51 | Ngauruhoe Administrations B.V. | Netherlands | Leidschendam | Veurse Achterweg 10 | Zuid-holland | 2264 SG | fugro.***** | 2019 | $1,078,721,118 | 3 | N/A | N/A | 75601818 |
| 52 | Van Gelder Elburg B.V. | Netherlands | Elburg | J.p. Broekhovenstraat 36 | Gelderland | 8081 HC | vangelder.***** | 2005 | $1,077,431,843 | 191 | N/A | N/A | 08140896 |
| 53 | Van Gelder Telecom 2 B.V. | Netherlands | Elburg | J.p. Broekhovenstraat 36 | Gelderland | 8081 HC | vangelder.***** | 2019 | $1,077,431,843 | 1 | N/A | N/A | 08213272 |
| 54 | Van Gelder Verkeerstechniek 2 B.V. | Netherlands | Elburg | J.p. Broekhovenstraat 36 | Gelderland | 8081 HC | vangelder.***** | 2011 | $1,077,431,843 | 3 | N/A | N/A | 54037050 |
| 55 | Otto Facilitair B.V. | Netherlands | Venray | Keizersveld 51 | Limburg | 5803 AP | ottoworkforce.***** | 2011 | $1,061,131,681 | 481 | N/A | N/A | 12053825 |
| 56 | Stedin Groep Services B.V. | Netherlands | Rotterdam | Blaak 8 | Zuid-holland | 3011 TA | stedin.***** | 2021 | $1,047,901,238 | 3 | N/A | N/A | 81852517 |
| 57 | Pricewaterhousecoopers Eastern Europe B.V. | Netherlands | Den Haag | Loire 196 Gebouw A, 2e Et | Zuid-holland | 2491 AM | pwc.***** | 2017 | $1,025,532,000 | 930 | N/A | N/A | 24183597 |
| 58 | Kp Gh Syd Cbd PTY LTD | Australia | Sydney | L 8 32 Walker Street | New South Wales | 2060 | N/A | 2016 | $1,005,543,587 | 20 | N/A | N/A | 614633073 |
| 59 | Justworks, INC. | USA | New York City | 55 Water St Fl 29 | New York | 10041 | justworks.***** | 2012 | $982,700,000 | 1,334 | N/A | N/A | 5223577 |
| 60 | Nasa Umbrella LTD | Unitedkingdom | Bristol | 5th Floor Castlemead | City of Bristol | BS1 3AG | nasaconsulting.***** | 2009 | $981,426,774 | 4,576 | N/A | N/A | 06836385 |
| 61 | Tmf Management B.V. | Netherlands | Amsterdam | Herikerbergweg 238 Luna Arena | Noord-holland | 1101 CM | tmf-group.***** | 1988 | $960,851,769 | 8 | N/A | N/A | 33203015 |
| 62 | Niveo B.V. | Netherlands | Hengelo | Wegtersweg 1 | Overijssel | 7556 BP | niveo.***** | 2016 | $952,065,189 | 3 | N/A | N/A | 30252715 |
| 63 | Notuleerservice Nederland B.V. | Netherlands | Capelle Aan den Ijssel | Rivium Boulevard 212 | Zuid-holland | 2909 LK | notubiz.***** | 2021 | $952,065,189 | 3 | N/A | N/A | 08092341 |
| 64 | Crowe Llp | USA | Chicago | 225 W Wacker Dr Ste 2600 | Cook | 60606 | crowe.***** | 2008 | $941,835,000 | 3,130 | N/A | N/A | 2008030600219 |
| 65 | Deloitte & Touche Llp | USA | New York City | 30 Rockefeller Plz Ste 4350 | New York | 10112 | www2.***** | 1997 | $932,206,650 | 42,367 | N/A | N/A | 2740956 |
| 66 | Sanitex, UAB | Lithuania | Kaunas | Raudondvario Pl. 131c | Kauno Apskritis | 47191 | sanitex.***** | 1992 | $929,633,703 | 1,243 | N/A | N/A | 110443493 |
| 67 | Kpmg Llp | Canada | Toronto | 4600-333 Bay St | Ontario | M5H 2S5 | home.***** | 1891 | $924,265,000 | 5,000 | N/A | N/A | N/A |
| 68 | Deloitte Touche Tohmatsu LLC | Japan | Chiyoda-ku | 3-2-3, Marunouchi | Tōkyō | 100-0005 | www2.***** | 1968 | $919,695,760 | 8,096 | N/A | N/A | 5010405001703 |
| 69 | Grant Thornton UK Llp | Unitedkingdom | Moorgate | 8 Finsbury Circus | London | EC2M 7EA | grantthornton.***** | 2004 | $917,801,768 | 5,559 | N/A | N/A | OC307742 |
| 70 | Deloitte Touche Tohmatsu India Llp | India | Mumbai | Tower 3, 27th - 32nd Floor, One International Centre, | Maharashtra | 400013 | www2.***** | 2015 | $901,829,590 | 17,856 | N/A | N/A | 27AALFD7157J1ZZ |
| 71 | Bizneselit, OOO | Russia | Moskva | D. 11 Kv. 282, Ul. Starobittsevskaya | Moskva | 117628 | N/A | 2023 | $897,820,800 | 1 | N/A | N/A | 53821607 |
| 72 | Volkswagen Group Services GMBH | Germany | Wolfsburg | Major-hirst-str. 11 | Wolfsburg, Stadt | 38442 | vwgis.***** | 2011 | $892,073,280 | 9,329 | N/A | N/A | 38100B100516 |
| 73 | Certus Life Australia PTY LTD | Australia | Melbourne | Level 4 96 Wellington Parade | Victoria | 3002 | N/A | 2015 | $883,358,148 | 9 | N/A | N/A | 606344594 |
| 74 | Coöperatie Koninklijke Avebe U.A. | Netherlands | Veendam | Prins Hendrikplein 20 | Groningen | 9641 GK | avebe.***** | 1919 | $868,286,328 | 1,318 | N/A | N/A | 02300804 |
| 75 | Bdo Services LIMITED | Unitedkingdom | Marylebone | 55 Baker Street | London | W1U 7EU | bdo.***** | 2009 | $860,952,964 | 7,389 | N/A | N/A | 07020023 |
| 76 | Western Union Payment Services Ireland LIMITED | Netherlands | Amsterdam | Kinkerstraat 232 H | Noord-holland | 1053 EN | westernunion.***** | 2009 | $833,113,000 | 432 | N/A | N/A | 34364416 |
| 77 | Certus Life Melbourne PTY. LTD. | Australia | Melbourne | Level 3 96 Wellington Parade | Victoria | 3002 | N/A | 2015 | $801,417,134 | 9 | N/A | N/A | 605203129 |
| 78 | Mnp Llp | Canada | Calgary | 330 5 Ave Sw Suite 2000 | Alberta | T2P 0L4 | mnp.***** | 1958 | $776,382,600 | 4,200 | N/A | N/A | N/A |
| 79 | Kpmg Azsa LLC | Japan | Shinjuku-ku | 1-2, Tsukudocho | Tōkyō | 162-0821 | N/A | 1969 | $769,588,147 | 7,108 | N/A | N/A | 3011105000996 |
| 80 | Bechtle Logistik & Service GMBH | Germany | Neckarsulm | Bechtle Platz 1 | Heilbronn | 74172 | bechtle.***** | 1999 | $768,914,160 | 268 | N/A | N/A | 70190B106901 |
| 81 | Ewr Dienstleistungen GMBH & CO. KG | Germany | Worms | Alzeyer Str. 31 | Worms, Kreisfreie Stadt | 67549 | worms.***** | 1998 | $748,680,811 | 831 | N/A | N/A | 55116A11500 |
| 82 | Pricewaterhousecoopers | Luxemburg | Luxembourg | Rue Gerhard Mercator 2 | Luxembourg | 2182 | pwc.***** | 2008 | $748,042,741 | 2,850 | N/A | N/A | B65477 |
| 83 | Vtb Infrastrukturnye Investitsii, OOO | Russia | Moskva | D. 12 Etazh 20 Mesto 20.41v, Naberezhnaya Presnenskaya | Moskva | 123112 | N/A | 2012 | $744,576,983 | 8 | N/A | N/A | 09824582 |
| 84 | Deloitte Statsautoriseret Revisionspartnerselskab | Denmark | København | Weidekampsgade 6 | Hovedstaden | 2300 | www2.***** | 2011 | $743,702,865 | 3,144 | N/A | N/A | 33963556 |
| 85 | Samil Accounting CORPORATION | Southkorea | Seoul | 100 Hangang-daero, Yongsan-gu | Seoul | 04386 | pwc.***** | 1971 | $734,046,485 | 4,279 | N/A | N/A | 1068119621 |
| 86 | Ernst & Young Shinnihon LLC. | Japan | Chiyoda-ku | 1-1-2, Yurakucho | Tōkyō | 100-0006 | N/A | 1967 | $730,629,043 | 6,370 | N/A | N/A | 1010005005059 |
| 87 | Ducas LTD | Unitedkingdom | Tunbridge Wells | The Meeting House | Kent | TN1 1YS | maxipay.***** | 2007 | $702,977,063 | 591 | N/A | N/A | 06126794 |
| 88 | Nirufa Dresses | India | Malda | N0094 Uttar Paranpur Chanchal Ii Chanchal | West Bengal | 732139 | N/A | 2021 | $701,505,000 | 15,000 | N/A | N/A | UDYAM-WB-11-0001 |
| 89 | Ciessem Investments LIMITED | Unitedkingdom | Bramhall | Bramhall House | Manchester, Greater Manchester | SK7 2BY | N/A | 2017 | $694,795,890 | 65 | N/A | N/A | 10621028 |
| 90 | The Trustee For The Pricewaterhousecoopers Services Trust | Australia | Sydney | One International Towers Sydney Watermans Qy | New South Wales | 2000 | pwc.***** | 2000 | $694,702,005 | 7,651 | N/A | N/A | 52864604756 |
| 91 | Brookson Group LIMITED | Unitedkingdom | Warrington | 320 Firecrest Court Centre Park | Warrington | WA1 1RG | brooksongroup.***** | 2006 | $689,505,406 | 6,069 | N/A | N/A | 05953666 |
| 92 | Primor Investment Management SL | Spain | Málaga | Calle Albinoni (pol. Industrial de Trevenez), 6 - 8 | Málaga | 29590 | primor.***** | 2019 | $688,434,476 | 14 | N/A | N/A | B93672509 |
| 93 | Deloitte | Australia | Brisbane | L 23 Riverside Cn 123 Eagle St | Queensland | 4000 | www2.***** | 2000 | $684,332,284 | 5 | N/A | N/A | 38663801163 |
| 94 | Ma Administration Services PTY LTD | Australia | Sydney | 60-70 Parramatta Rd | New South Wales | 2130 | N/A | 2015 | $678,750,398 | 11 | N/A | N/A | 606404577 |
| 95 | Rijk Zwaan The Netherlands B.V. | Netherlands | Naaldwijk | Burgemeester Crezeelaan 40 | Zuid-holland | 2678 KX | rijkzwaan.***** | 2015 | $678,511,258 | 1,267 | N/A | N/A | 64429334 |
| 96 | Avenir I.E. | France | Lyon | 8 Place Hubert Mounier | Rhône | 69002 | N/A | 2018 | $647,838,217 | 8 | N/A | N/A | 84433324500042 |
| 97 | Heilongjiang Chengxu Finance Management CO., LTD. | China | Harbin | Gate 1, Floor 1, B#, Beihuan Shopping Mall, Tongcheng Street, Ac | Heilongjiang | 150000 | N/A | 2023 | $634,451,100 | 1 | N/A | N/A | 230112101106529 |
| 98 | Ernst & Young AB | Sweden | Stockholm | Hamngatan 26 | Stockholms Län | 11147 | ey.***** | 1949 | $628,040,617 | 3,000 | N/A | N/A | 5560535873 |
| 99 | Pwc Audit | France | Neuilly-sur-seine | 63 Rue de Villiers | Hauts-de-seine | 92200 | pwc.***** | 1988 | $622,580,546 | 97 | N/A | N/A | 34805816500104 |
| 100 | Neele-Vat Services B.V. | Netherlands | Rotterdam | Seattleweg 13 | Zuid-holland | 3195 ND | neele.***** | 2017 | $619,337,597 | 35 | N/A | N/A | 24348291 |