| 1 | PRICEWATERHOUSECOOPERS DEL ECUADOR CIA. LTDA. | US$ 12.657.159 | US$ 378.764 | 188 | Pichincha |
| 2 | DELOITTE & TOUCHE ECUADOR CIA. LTDA. | US$ 9.710.724 | US$ 779.712 | 142 | Pichincha |
| 3 | BDO ECUADOR S.A. | US$ 4.353.332 | US$ 195.056 | 119 | Pichincha |
| 4 | INBURSATIL S.A. | US$ 445.120 | US$ 41.390 | 4 | Guayas |
| 5 | HANSEN HOLM Y CO. COMPAÑÍA LIMITADA | US$ 2.785.976 | US$ 188.928 | 48 | Guayas |
| 6 | MOORE & ASOCIADOS CIA.LTDA. | US$ 2.970.186 | US$ 151.518 | 72 | Guayas |
| 7 | PERLOPET S.A. | US$ 513.142 | US$ 92.480 | 13 | Guayas |
| 8 | LIZARRAN S.A. | US$ 326.874 | US$ 35.790 | 10 | Guayas |
| 9 | TCAUDIT TRUJILLO & ASOCIADOS CIA.LTDA. | US$ 1.001.568 | US$ 84.656 | 1 | Pichincha |
| 10 | UHY ASSURANCE & SERVICES AUDITORES CIA.LTDA. | US$ 1.232.499 | US$ 53.698 | 53 | Pichincha |
| 11 | HLB AUDIT-EC CIA.LTDA. | US$ 1.705.093 | US$ 15.656 | 61 | Pichincha |
| 12 | NHACT ASESORES Y CONSULTORES TRIBUTARIOS S.A. | US$ 1.151.875 | US$ 33.645 | 8 | Guayas |
| 13 | LEADING EDGE AUDIT & CONSULTING CIA. LTDA. | US$ 622.168 | US$ 13.329 | 16 | Guayas |
| 14 | CORPORATE ADVISORY ASSOCIATES CORADVISE S.A. | US$ 225.231 | US$ 101.394 | 3 | Pichincha |
| 15 | HERRERA CHANG & ASOCIADOS C.LTDA. | US$ 781.366 | US$ 42.359 | 20 | Guayas |
| 16 | ECOVIS-ECUADOR CIA.LTDA. | US$ 869.938 | US$ -8.956 | 3 | Pichincha |
| 17 | CONSULTORES MORAN CEDILLO CIA.LTDA. | US$ 573.625 | US$ 3.540 | 24 | Guayas |
| 18 | ''GAREF'' CONSULTING CIA.LTDA. | US$ 513.255 | US$ 34.777 | 4 | Guayas |
| 19 | OHM & CO. CIA. LTDA. AUDITORES Y CONSULTORES | US$ 722.317 | US$ 1.655 | 21 | Guayas |
| 20 | ADMEFIT S.A. | US$ 116.473 | US$ 21.167 | 2 | Guayas |
| 21 | COMEXLINK S.A. ''LINCOMEX'' | US$ 393.800 | US$ 48.776 | 2 | Guayas |
| 22 | RPS RISK PROCESS SOLUTIONS S.A. | US$ 880.559 | US$ 111.098 | 5 | Guayas |
| 23 | ARISTA GLOBAL AUDITORES ARISGLOB S.A.S. | US$ 315.934 | US$ 135.705 | 13 | Pichincha |
| 24 | SOLUCORP S.A.S. | US$ 503.393 | US$ 47.058 | 6 | Pichincha |
| 25 | CONSULTORA TAX & FINANCE NETWORK ADVISORS TAXFINE-ADVISORS C.LTDA. | US$ 510.531 | US$ 18.013 | 45 | Pichincha |
| 26 | ABALTAUDIT AUDITORES & CONSULTORES CIA.LTDA. | US$ 409.977 | US$ -3.544 | 13 | Pichincha |
| 27 | COMPANIA GENERADORA DE NEGOCIOS MULTIENLACE LATITRANS CIA. LTDA. | US$ 422.718 | US$ -8.105 | 6 | Pichincha |
| 28 | VIZHNAY, ASOCIADOS C. LTDA. | US$ 342.430 | US$ 11.192 | 7 | Guayas |
| 29 | AL DIA AUDIT & CO. CIA. LTDA. AUDITALDIA | US$ 328.501 | US$ 138,5 | 9 | Guayas |
| 30 | JEDATAX S.A. | US$ 220.168 | US$ 5.661 | 7 | Guayas |
| 31 | SOLUCIONES EN AUDITORIAS S.A. SOLAUDIT | US$ 317.702 | US$ 31.120 | 8 | Guayas |
| 32 | SFAI - AUDITORIAS INTEGRALES INTEGRALAUDIT - ECUADOR CIA.LTDA. | US$ 323.117 | US$ 18.987 | 8 | Guayas |
| 33 | AUDIHOLDER C. LTDA. | US$ 353.492 | US$ 23.802 | 11 | Guayas |
| 34 | BESTPOINT CIA. LTDA. | US$ 220.006 | US$ -10.102 | 10 | Azuay |
| 35 | AUDITFOREN S.A. | US$ 241.035 | US$ 19.031 | 8 | Guayas |
| 36 | AUDIT FINANCIAL CORP AFC-GP CIA.LTDA. | US$ 356.335 | US$ 15.905 | 14 | Pichincha |
| 37 | AUDITORES MORAN AGUIRRE AMOAGSA S.A. | US$ 220.784 | US$ 17.385 | 4 | Guayas |
| 38 | AUDITORES INDEPENDIENTES S.A. GME | US$ 202.300 | US$ 116,6 | 2 | Guayas |
| 39 | C&R SOLUCIONES EMPRESARIALES S.A. | US$ 429.390 | US$ 1.428 | 13 | Guayas |
| 40 | RBG AUDITCORP&CONSULTING RBG-AUDITCONSULT C.LTDA. | US$ 417.367 | US$ 2.430 | 22 | Guayas |
| 41 | AUDITORES PILCO & ASOCIADOS PILCOAUDIT CIA.LTDA. | US$ 269.666 | US$ 6.426 | 3 | Guayas |
| 42 | SERVICIOS DE AUDITORIA AUDISERV CIA. LTDA. | US$ 187.458 | US$ -34.328 | 2 | Pichincha |
| 43 | CEN AUDIT S.A.S. | US$ 207.083 | US$ 2.401 | 8 | Guayas |
| 44 | CONSULTINGECU GLOBAL S.A.S. | US$ 405.032 | US$ 52.590 | 11 | Guayas |
| 45 | AUDIT & CO. LATAM ACLSA AUDITORES S.A. | US$ 381.001 | US$ 1.322 | 18 | Pichincha |
| 46 | ADVANCE MEGAME S.A.S. | US$ 470.000 | US$ 51.896 | 4 | Pichincha |
| 47 | GA&H AUDITORES CIA.LTDA. | US$ 455.579 | US$ 29.870 | 10 | Pichincha |
| 48 | K.P.M.G. DEL ECUADOR CIA. LTDA. | US$ 10.164 | US$ -33.074 | 4 | Guayas |
| 49 | PILAJI S.A. | US$ 56.375 | US$ 6.482 | 5 | Guayas |
| 50 | ANALISIS SEMANAL (ANALISEM) S.A. | US$ 352.314 | US$ 91,5 | 7 | Guayas |
| 51 | AUDITECUADOR-ADVISORS S.A.S. | US$ 102.326 | US$ 7.387 | 2 | Guayas |
| 52 | GOLDENAUDIT CIA.LTDA. | US$ 311.041 | US$ -101 | 8 | Azuay |
| 53 | AUDITORIA Y FINANZA S. A. AUDFIN S.A. | US$ 0 | US$ 0 | 2 | Guayas |
| 54 | CPM FINANCIAL ADVISORY CPMFINANCIAL S.A. | US$ 178.916 | US$ -418.252 | 1 | Pichincha |
| 55 | CONSULTORES & AUDITORES DE NEGOCIOS CONSUL&AUD S.A.S. | US$ 354.043 | US$ 0 | 3 | Manabi |
| 56 | SEÑALIN AUDITORES EXTERNOS CIA.LTDA. | US$ 264.873 | US$ 22.318 | 16 | El Oro |
| 57 | ''ADVANCED AUDIT ECUADOR'' AAE CIA.LTDA. | US$ 233.090 | US$ 13.001 | 4 | Guayas |
| 58 | MANAGEMENT & ASSURANCE CONSULTORES CIA. LTDA. | US$ 140.452 | US$ 1.015 | 8 | Pichincha |
| 59 | SERVICIOS DE AUDITORIA EXTERNA Y ATESTACION SAEA S.A. | US$ 247.369 | US$ 25.006 | 11 | Guayas |
| 60 | D & M CONSU LTAX S.A. | US$ 77.914 | US$ 7.053 | 5 | Manabi |