Auditors' Revenues Are Record-Breaking, But Growth Is Slowing

In Poland, the auditing sector has achieved a new revenue milestone, with firms collectively earning nearly 7.7 billion PLN in 2025. While this represents a 3.9% increase over the previous year, the growth trajectory has notably decelerated. This marks a significant shift from the double-digit growth rates of 20% in 2022 and 18% in 2023, settling to just over 6% in 2024 and now 3.9% in 2025. This slowdown suggests a maturing market, even as the overall revenue figure underscores the sector's continued economic importance.

Despite the overall moderation in growth, the core audit services segment demonstrates robust performance. Revenues from auditing alone surged by 11% to 1.44 billion PLN, growing nearly three times faster than the market as a whole. This indicates a sustained and perhaps even increasing demand for the fundamental assurance services that auditors provide. Similarly, revenue from financial statement review, a basis for supervisory fees, saw a substantial increase of over 12%. The segment of public interest entities (PIEs), including listed companies and financial institutions, also experienced impressive growth exceeding 15%, although the audit of listed companies themselves grew at a more modest pace of under 5%.

The dominance of the 'Big Four' firms—PwC, EY, Deloitte, and KPMG—remains a defining characteristic of the Polish auditing market. Together, they command a substantial 78% of the industry's total revenue. PwC continues to lead this pack, increasing its revenue to 1.93 billion PLN with a commendable 10.3% growth rate, maintaining the impressive momentum seen in previous years. EY holds the second position with 1.55 billion PLN, followed by Deloitte Audyt and KPMG. Agnieszka Ostaszewska, a partner at PwC Polska, attributes this success not only to technological innovation but also to a steadfast commitment to professional client relationships, deep expertise, and the cultivation of strong, competent teams.

Meanwhile, mid-sized auditing firms are steadily gaining ground. Several firms, including Grant Thornton, Rödl & Partner Group, BDO, Baker Tilly TPA, and Forvis Mazars, have surpassed the 100 million PLN revenue threshold. Notably, Rödl & Partner Group, BDO, and Grant Thornton have shown double-digit growth dynamics, signaling a healthy competitive landscape beyond the largest players. This evolving market structure reflects both the consolidation at the top and the growing strength of established mid-tier firms.

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Technology and innovation play an increasingly important role in the development of audit and remain one of the key directions for the industry's transformation. However, the foundation of trust in the auditor profession remains, above all, a professional approach to client relations, high quality of substantive and operational knowledge, and the ability to build strong, competent expert teams.