As audit fees hit record highs with an 8% increase on the amount paid in the previous year (£674m) by FTSE 100 companies, the Big Four grip of the top UK companies continues, although the share between the big players is becoming more even.

In this year’s exclusive Accountancy Daily FTSE 100 Auditors Survey, analysis shows that a decade ago PwC could lay claim to 37 FTSE 100 companies. Now its share stands at 25. Again, 10 years ago, EY had 16 FTSE 100 audit clients, but after building up its share, that figure now stands at 23.