Data last verified: 5 November 2026. Figures re-checked against their primary sources under the Whito rolling re-verification programme.
Finding
The number of UK accounting and auditing firms fell 7.0% between 2021 and 2026, from 33,865 to 31,505, and it fell in every one of the 12 UK regions and nations. Whito calculation from ONS business counts.
Source: Whito, whito.co.uk/accountants/research/uk-accountancy-industry, 2026-11-05. Free to quote with a link to this page.
Last Updated on November 6, 2026
Short answer: the UK had 31,505 accounting and auditing firms registered for VAT or PAYE in March 2026, according to the Office for National Statistics, plus 7,295 bookkeeping firms and 1,810 tax consultancies. The number of accounting firms peaked at 33,865 in 2021 and has since fallen by 7.0%, and it fell in every one of the 12 UK regions and nations. London lost the most, down 13.8%. Nine in ten accounting firms employ fewer than ten people.
This page uses official counts you can rerun yourself, current government rules, and Whito’s published research. The regional and change figures are Whito’s calculations.
The key figures
| Figure | Value | Source and date |
|---|---|---|
| Accounting and auditing firms (SIC 69201) | 31,505 | ONS UK Business Counts, March 2026 (official statistic) |
| Bookkeeping firms (SIC 69202) | 7,295 | Same dataset |
| Tax consultancies (SIC 69203) | 1,810 | Same dataset |
| Change in accounting firms since 2021 | -7.0% (from 33,865) | Same dataset (Whito calculation) |
| Change since 2010 | +8.1% (from 29,140) | Same dataset (Whito calculation) |
| Accounting firms with fewer than 10 employees | 28,370 (90.0%) | Same dataset |
| Most firms per head | London, 79.3 per 100,000 residents | Whito calculation, ONS data |
| Fewest firms per head | North East, 24.6 per 100,000 | Whito calculation, ONS data |
How big are accountancy firms?
| Employees | Accounting and auditing (69201) | Bookkeeping (69202) | Tax consultancy (69203) |
|---|---|---|---|
| 0 to 9 | 28,370 | 6,865 | 1,695 |
| 10 to 49 | 2,765 | 285 | 105 |
| 50 to 249 | 310 | 90 | 10 |
| 250 or more | 60 | 60 | 0 |
| Total | 31,505 | 7,295 | 1,810 |
Source: ONS UK Business Counts, enterprises, 2026, via Nomis (dataset NM_142_1). Counts are rounded to the nearest 5.
Where accounting firms are based, and how that has changed
| Region or nation | Firms 2010 | Firms 2021 | Firms 2026 | Per 100,000 residents | Change 2021 to 2026 |
|---|---|---|---|---|---|
| London | 6,850 | 8,385 | 7,230 | 79.3 | -13.8% |
| South East | 5,090 | 5,660 | 5,095 | 52.6 | -10.0% |
| East of England | 3,115 | 3,620 | 3,440 | 52.0 | -5.0% |
| South West | 2,415 | 2,615 | 2,510 | 42.5 | -4.0% |
| West Midlands | 2,350 | 2,670 | 2,550 | 41.1 | -4.5% |
| North West | 2,490 | 3,020 | 2,990 | 38.5 | -1.0% |
| East Midlands | 1,640 | 1,950 | 1,885 | 37.1 | -3.3% |
| Yorkshire and The Humber | 1,730 | 2,030 | 1,990 | 35.1 | -2.0% |
| Northern Ireland | 555 | 625 | 620 | 32.2 | -0.8% |
| Wales | 880 | 1,020 | 1,005 | 31.7 | -1.5% |
| Scotland | 1,410 | 1,570 | 1,510 | 27.2 | -3.8% |
| North East | 610 | 705 | 680 | 24.6 | -3.5% |
| United Kingdom | 29,140 | 33,865 | 31,505 | 45.3 | -7.0% |
Population: ONS mid-2025 estimates. Per-head and change figures are Whito calculations. Figures are for SIC 69201 only.
What stands out
- A fall in every region. Between 2021 and 2026 the number of accounting firms fell everywhere. The South of England fell furthest: London down 13.8% and the South East down 10.0%.
- The count is still above 2010. Despite the recent fall, there are 8.1% more accounting firms than in 2010.
- Why it fell is not in the data. Firms merging or being bought by larger groups, sole practitioners retiring, and businesses deregistering for VAT would all lower the count. The ONS figures cannot tell these apart.
Rules that shape the market
- Making Tax Digital for Income Tax became mandatory from 6 April 2026 for sole traders and landlords with qualifying income over £50,000 (GOV.UK, page updated 24 August 2026).
- Anti-money laundering supervision. Accountancy businesses must be supervised for anti-money laundering, either by a professional body such as ICAEW or ACCA, or by HM Revenue and Customs. HMRC publishes a register of the businesses it supervises, updated 30 October 2026. The government has announced that supervision will move to the Financial Conduct Authority; no date has been set (ICAS, 21 October 2025).
- The title is open. Anyone can call themselves an accountant. What to check instead is in our guide, Anyone can call themselves an accountant.
What Whito’s research adds
- Few firms price Making Tax Digital. On 4 November 2026 Whito checked 55 accountancy firms on the first page of Google for “accountant for sole traders” in eight UK cities. 31 mentioned Making Tax Digital for Income Tax, but only 4 published a price for it (£15 to £35 a month). See Are accountants selling Making Tax Digital?
- AI recommendations. See Who AI recommends as an accountant.
What we do not know yet
- How many accountants there are. This page counts firms, not people. Professional bodies publish membership numbers, which we have not yet checked for this page.
- Very small practices. Sole practitioners who are neither VAT registered nor employers are not in the ONS count.
Method and limits
- Business counts: ONS UK Business Counts, enterprises, SIC 2007 codes 69201, 69202 and 69203, all legal statuses, March 2026 snapshot, with 2010 and 2021 for comparison, via the Nomis API (dataset NM_142_1), read 5 November 2026.
- Population: ONS mid-2025 estimates via Nomis (NM_2002_1).
- A firm is counted once, where it is registered. Counts are rounded to the nearest 5.
Compare with other industries: see UK trade businesses in 2026: ten industries compared, one table with each count, its date and the change since 2010 and 2021.
Common questions
How many accountancy firms are there in the UK?
31,505 accounting and auditing firms registered for VAT or PAYE in March 2026, plus 7,295 bookkeeping firms and 1,810 tax consultancies (ONS).
Is the number of accountancy firms falling?
Yes. Accounting firms fell from 33,865 in 2021 to 31,505 in 2026, down 7.0%, with a fall in every UK region and nation (Whito calculation from ONS data).
Where are most accountancy firms in the UK?
London, with 7,230 accounting firms, or 79.3 per 100,000 residents. The North East has the fewest per head, at 24.6.
When did Making Tax Digital for Income Tax start?
It became mandatory from 6 April 2026 for sole traders and landlords with qualifying income over £50,000.
Do accountants have to be regulated?
Accountancy businesses must have anti-money laundering supervision, from a professional body or HMRC. The word “accountant” itself is not a protected title.
Sources (opened 5 November 2026)
- ONS UK Business Counts via Nomis, NM_142_1: https://www.nomisweb.co.uk/api/v01/dataset/NM_142_1
- ONS mid-2025 population estimates via Nomis, NM_2002_1
- GOV.UK, Making Tax Digital for Income Tax (updated 24 Aug 2026): https://www.gov.uk/government/collections/making-tax-digital-for-income-tax
- GOV.UK, Money Laundering Regulations supervised business register (updated 30 Oct 2026): https://www.gov.uk/guidance/money-laundering-regulations-supervised-business-register
- ICAS, AML supervision announcement (21 Oct 2025): https://icas.com/news-insights-events/news/regulation/government-announces-major-shake-up-of-aml-supervision
- Whito MTD price study (checked 4 Nov 2026)
If your business is named here and you think we have a fact wrong, email hello@whito.co.uk and we will check it and correct it. If you want to respond, send us a statement and we will publish it alongside. Full detail: Corrections, right of reply and removals.
