PricewaterhouseCoopers has improved its commend of FTSE100 audit clients increasing its share of the top flight to 41 in the second quarter of this year.

According to the Hemscott adviser rankings PwC remains the biggest auditor among Blue Chips though overall KPMG has improved its position among to maintain the firm's lead in having the most audit clients among listed companies.

In the FTSE100 PwC has 41 clients while KPMG has 24, Deloitte 20 and Ernst & Young 17. BDO remains the only non Big Four firm with a FTSE100 client.

Overall KPMG now has 391 listed audit clients in the UK, well ahead of PwC on 332.

Outside the Big Four Grant Thornton has the largest number of listed audit clients with 271, falling slightly from 271.

However, Grant Thornton is the biggest auditor on the AIM market with 186 clients, ahead of Deloitte on 152.