On the audit side it used to be the 'Big 5': - Andersen - Deloitte - E&Y - PwC - KPMGOne went bust and the rest became the Big 4 (also known as the Fat Four).On the consulting side, the term Big 4 is more un-defined. In fact this message board is probably the only place where I have seen the term used. I've always read it as referring to the biggest consulting firms with a Big 5 audit firm background: - Accenture (used to be Andersen Consulting, and before that used to be part of Arthur Andersen. The biggest of the ex. Big 5 consulting firms.) - Deloitte (still part of the Deloitte partnership. Reasonably large). - E&Y (original consulting practice sold to Cap Gemini, but has since started up a new one with aggressive growth). - PwC (original consulting practice sold to IBM, but has since started up a new one).KPMG also sold its original consulting practice to Atos Origin, and I think has since started up a new one, but I see it as so insignificant that I wouldn't see it as a 'big 4' consulting firm. Other firms that aren't in this list include: - Cap Gem - IBM - Atos - PA - Logica - EDS
