Accounting firm EAC-Scrs this year (t) EAC-Scrs last year (t-1) EAC-Scrs the year before last year (t-2) Acc-Dgr% at time t Country classification Firm 1 44.8 45.6 40.0 1 3 Firm 2 45.0 43.0 42.1 1 3 Firm 3 50.9 48.0 45.8 1 3 Firm 4 44.0 45.0 48.0 1 3 Firm 5 58.7 54.0 50.0 1 2 Firm 6 52.8 53.0 50.0 2 2 Firm 7 51.1 52.0 50.7 1 3 Firm 8 54.7 55.0 50.9 1 3 Firm 9 57.0 53.4 51.3 1 3 Firm 10 61.3 60.1 51.3 2 2 Firm 11 56.0 53.0 52.4 1 3 Firm 12 58.8 59.0 52.9 1 3 Firm 13 58.2 55.0 53.7 1 3 Firm 14 57.3 55.0 54.0 2 3 Firm 15 54.5 53.0 54.1 1 3 Firm 16 59.4 58.0 54.3 1 3 Firm 17 58.2 57.0 55.0 2 3 Firm 18 59.8 57.8 55.1 1 3 Firm 19 64.9 62.9 58.0 1 2 Firm 20 62.5 61.0 59.0 1 2 Firm 21 59.6 57.2 59.0 2 3 Firm 22 61.7 60.0 59.1 1 3 Firm 23 61.9 62.0 60.0 1 3 Firm 24 64.8 60.9 61.9 2 2 Firm 25 65.7 64.0 62.4 2 3 Firm 26 64.6 63.0 62.5 1 3 Firm 27 62.6 60.7 64.5 2 2 Firm 28 68.2 67.4 65.7 2 2 Firm 29 71.8 70.0 67.0 2 2 Firm 30 69.9 68.0 67.3 2 3 Firm 31 69.6 70.0 68.1 1 3 Firm 32 71.7 72.0 69.4 2 2 Firm 33 68.8 67.7 70.0 1 2 Firm 34 71.3 73.0 76.0 2 2 Firm 35 81.6 80.1 83.0 2 2 Firm 36 56.5 52.3 50.6 1 2 Firm 37 62.5 61.3 60.4 2 1 Firm 38 63.7 64.5 62.9 2 1 Firm 39 65.3 64.1 63.1 2 1 Firm 40 66.1 63.0 62.7 2 1 Firm 41 68.5 66.6 65.1 2 1 Firm 42 69.8 67.0 66.8 2 1 Firm 43 70.1 72.0 67.8 2 1 Firm 44 72.6 71.6 70.1 2 1 Firm 45 73.9 72.0 70.6 2 1 Firm 46 74.2 73.0 72.1 1 1 Firm 47 75.3 70.5 74.5 1 1 Firm 48 77.9 74.3 74.3 2 1 Firm 49 80.2 78.9 78.0 2 1 Firm 50 55.2 54.0 52.7 1 2 Firm 51 48.7 49.5 50.6 2 1 Firm 52 54.7 52.1 56.6 1 2 Firm 53 59.8 52.4 51.8 1 3 Firm 54 67.2 65.4 63.1 2 1 Firm 55 73.4 71.4 51.3 2 2 Firm 56 49.7 52.7 45.2 1 3 Firm 57 75.7 77.8 67.9 2 2 Firm 58 67.8 35.6 61.7 1 3 Firm 59 57.4 52.7 58.2 2 2 Firm 60 62.4 57.9 59.7 1 3

Accounting firm EAC-Scrs this year (t) EAC-Scrs last year (t-1) EAC-Scrs the year before last year (t-2) Acc-Dgr% at time t Country classification Firm XXXXXXXXXX3 Firm XXXXXXXXXX3 Firm XXXXXXXXXX3...

Accounting firm	EAC-Scrs this year (t)	EAC-Scrs last year (t-1)	EAC-Scrs the year before last year (t-2)	Acc-Dgr% at time t	Country classification
Firm 1	44.8	45.6	40.0	1	3
Firm 2	45.0	43.0	42.1	1	3
Firm 3	50.9	48.0	45.8	1	3
Firm 4	44.0	45.0	48.0	1	3
Firm 5	58.7	54.0	50.0	1	2
Firm 6	52.8	53.0	50.0	2	2
Firm 7	51.1	52.0	50.7	1	3
Firm 8	54.7	55.0	50.9	1	3
Firm 9	57.0	53.4	51.3	1	3
Firm 10	61.3	60.1	51.3	2	2
Firm 11	56.0	53.0	52.4	1	3
Firm 12	58.8	59.0	52.9	1	3
Firm 13	58.2	55.0	53.7	1	3
Firm 14	57.3	55.0	54.0	2	3
Firm 15	54.5	53.0	54.1	1	3
Firm 16	59.4	58.0	54.3	1	3
Firm 17	58.2	57.0	55.0	2	3
Firm 18	59.8	57.8	55.1	1	3
Firm 19	64.9	62.9	58.0	1	2
Firm 20	62.5	61.0	59.0	1	2
Firm 21	59.6	57.2	59.0	2	3
Firm 22	61.7	60.0	59.1	1	3
Firm 23	61.9	62.0	60.0	1	3
Firm 24	64.8	60.9	61.9	2	2
Firm 25	65.7	64.0	62.4	2	3
Firm 26	64.6	63.0	62.5	1	3
Firm 27	62.6	60.7	64.5	2	2
Firm 28	68.2	67.4	65.7	2	2
Firm 29	71.8	70.0	67.0	2	2
Firm 30	69.9	68.0	67.3	2	3
Firm 31	69.6	70.0	68.1	1	3
Firm 32	71.7	72.0	69.4	2	2
Firm 33	68.8	67.7	70.0	1	2
Firm 34	71.3	73.0	76.0	2	2
Firm 35	81.6	80.1	83.0	2	2
Firm 36	56.5	52.3	50.6	1	2
Firm 37	62.5	61.3	60.4	2	1
Firm 38	63.7	64.5	62.9	2	1
Firm 39	65.3	64.1	63.1	2	1
Firm 40	66.1	63.0	62.7	2	1
Firm 41	68.5	66.6	65.1	2	1
Firm 42	69.8	67.0	66.8	2	1
Firm 43	70.1	72.0	67.8	2	1
Firm 44	72.6	71.6	70.1	2	1
Firm 45	73.9	72.0	70.6	2	1
Firm 46	74.2	73.0	72.1	1	1
Firm 47	75.3	70.5	74.5	1	1
Firm 48	77.9	74.3	74.3	2	1
Firm 49	80.2	78.9	78.0	2	1
Firm 50	55.2	54.0	52.7	1	2
Firm 51	48.7	49.5	50.6	2	1
Firm 52	54.7	52.1	56.6	1	2
Firm 53	59.8	52.4	51.8	1	3
Firm 54	67.2	65.4	63.1	2	1
Firm 55	73.4	71.4	51.3	2	2
Firm 56	49.7	52.7	45.2	1	3
Firm 57	75.7	77.8	67.9	2	2
Firm 58	67.8	35.6	61.7	1	3
Firm 59	57.4	52.7	58.2	2	2
Firm 60	62.4	57.9	59.7	1	3

May 08, 2022