CGU allocation compliance by auditors
| Deloitte | EY | KPMG | |||||||
| Sectors | 1st time | 2nd time | 3rd time | 1st time | 2nd time | 3rd time | 1st time | 2nd time | 3rd time |
| Fully compliant | 37 | 57 | 56 | 18 | 34 | 38 | 10 | 22 | 22 |
| Ostensibly compliant | – | – | 1 | 1 | 1 | 1 | – | 1 | 1 |
| Non-compliant | 6 | 10 | 6 | 14 | 16 | 19 | 8 | 8 | 7 |
| Proportions of firms where no compliant (%) | 14.0 | 14.9 | 9.5 | 42.4 | 31.4 | 32.8 | 44.4 | 25.8 | 23.3 |
| PWC | Non-Big 4 | Total | |||||||
| Sectors | 1st time | 2nd time | 3rd time | 1st time | 2nd time | 3rd time | 1st time | 2nd time | 3rd time |
| Fully compliant | 32 | 45 | 56 | 6 | 21 | 26 | 103 | 179 | 198 |
| Ostensibly compliant | – | – | – | – | – | – | 1 | 2 | 3 |
| Non-compliant | 24 | 27 | 20 | 5 | 7 | 11 | 57 | 68 | 63 |
| Proportions of firms where no compliant (%) | 42.9 | 37.5 | 26.3 | 45.5 | 25.0 | 29.7 | 35.4 | 27.3 | 23.9 |
| Deloitte | EY | KPMG | |||||||
| Sectors | 1st time | 2nd time | 3rd time | 1st time | 2nd time | 3rd time | 1st time | 2nd time | 3rd time |
| Fully compliant | 37 | 57 | 56 | 18 | 34 | 38 | 10 | 22 | 22 |
| Ostensibly compliant | – | – | 1 | 1 | 1 | 1 | – | 1 | 1 |
| Non-compliant | 6 | 10 | 6 | 14 | 16 | 19 | 8 | 8 | 7 |
| Proportions of firms where no compliant (%) | 14.0 | 14.9 | 9.5 | 42.4 | 31.4 | 32.8 | 44.4 | 25.8 | 23.3 |
| PWC | Non-Big 4 | Total | |||||||
| Sectors | 1st time | 2nd time | 3rd time | 1st time | 2nd time | 3rd time | 1st time | 2nd time | 3rd time |
| Fully compliant | 32 | 45 | 56 | 6 | 21 | 26 | 103 | 179 | 198 |
| Ostensibly compliant | – | – | – | – | – | – | 1 | 2 | 3 |
| Non-compliant | 24 | 27 | 20 | 5 | 7 | 11 | 57 | 68 | 63 |
| Proportions of firms where no compliant (%) | 42.9 | 37.5 | 26.3 | 45.5 | 25.0 | 29.7 | 35.4 | 27.3 | 23.9 |