The “Big Five auditors” are local affiliates of the Big Four international firms:
The affiliate firms of the Big Four are:
- C. C. Chokshi & Co., S. B. Billimoria Co, A. F. Ferguson & Co, Fraser & Ross, MCA & Co P. C. Hansotia and Deloitte Haskins & Sells – affiliates of Deloitte Touche Tohmatsu
- Bharat S. Raut & Co (BSR & Co) – affiliate of KPMG
- Price Waterhouse, Price Waterhouse & Co, Lovelock & Lewes & RSM & Co.,Dalal & Shah – affiliates of PricewaterhouseCoopers
- S.R. Batliboi & Co, S.R. Batliboi & Associates – affiliate of Ernst & Young
- Walker Chandiok & Co – affiliate and member firm of Grant Thornton LLP
In India, foreign accountancy firms are prohibited from entering the audit and assurance sectors. The Big Four therefore service clients through affiliate firms.