The Big Five were a group of accountancy firms who handled the vast majority of audits for publicly traded corporations. As of early 2002, The Big Five firms were:

In the wake of the Enron scandal, Arthur Andersen has effectively been removed as one of the Big Five, reducing the Big Five to the Big Four. The term descends via Big Six from Big Eight,the ancestor firms noted above apart from KMG having been numbered among the eight.

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