Here are the top ten clients of the Big Five accounting firms, as of 12/31/01. Numbers in parenthesis are 2001 annual sales for each company (in billions of dollars).
Arthur Andersen
1. Merck & Co.* ($40.3)
2. Enron Corp.* ($40.1)
3. Costco Companies ($32.2)
4. Dynergy Inc. ($29.4)
5. UtiliCorp United ($29.0)
6. Freddie Mac* ($28.4)
7. International Paper ($28.2)
8. Georgia Pacific ($22.2)
9. Walgreen Co. ($21.2)
10. UnitedHealth Group ($21.1)
*Has hired a different auditor since 12/31/01
Deloitte & Touche
1. General Motors ($178.2)
2. Boeing Company ($56.2)
3. Duke Energy ($49.3)
4. Morgan Stanley Dean Witter ($45.4)
5. Merrill Lynch & Co. ($44.9)
6. Procter & Gamble ($40.0)
7. Sears Roebuck Co. ($35.0)
8. McKessonHBCO ($30.4)
9. Cardinal Health ($29.9)
10. Reliant Energy ($29.3)
Ernst & Young
1. Wal Mart Stores ($165.0)
2. VeriZon Communications ($64.7)
3. SBC Communications ($51.5)
4. Hewlett Packard Co. ($48.8)
5. Compaq Computer Corp. ($42.4)
6. Target Corp. ($36.9)
7. Intel Corp. ($29.4)
8. Lehman Brothers Holdings ($26.4)
9. Lockheed Martin Corp. ($22.9)
10. Tech Data Corporation ($20.4)
KPMG
1. General Electric ($111.6)
2. CitiGroup ($82.0)
3. Fannie Mae ($72.8)
4. Motorola Inc. ($37.6)
5. J.C. Penney Company ($32.5)
6. Home Depot ($30.2)
7. Wells Fargo & Co. ($27.6)
8. Aetna Inc. ($26.8)
9. Bank One Corp. ($25.2)
10. PepsiCo. Inc. ($20.4)
PricewaterhouseCoopers
1. Ford Motor Co. ($137.0)
2. Exxon Mobil Corp. ($115.4)
3. IBM ($88.4)
4. Philip Morris Companies ($78.6)
5. AT&T Corp. ($66.0)
6. AT&T Wireless Group ($53.2)
7. Chevron Texaco Corp. ($52.1)
8. Bank of America Corp. ($51.4)
9. Kroger Co. ($45.4)
10. Conoco Inc. ($39.3)
(SOURCE: Bowman’s Accounting Report)