Bhala uhlu lwezinkampani ezine ezinkulu zezimali.
Context:Ayikho "inkampani" ngaphakathi kweBig Four empeleni inkampani eyodwa; kunalokho, ziyinethiwekhi yezinsizakalo zobungcweti. Ngayinye iyinethiwekhi yamafemu, ephethwe futhi ephethwe ngokuzimela, eye yangena ezivumelwaneni namanye amafemu angamalungu enethiwekhi ukuze abelane ngegama elifanayo, uphawu, impahla enobuhlakani, namazinga ekhwalithi. Inethiwekhi ngayinye isungule inhlangano yomhlaba wonke yokuxhumanisa imisebenzi yenethiwekhi.  Kuze kube ngu-2020, i-KPMG kwakuwukuphela kwenkampani ye-Big Four engabhalisiwe njengenkampani yangasese yase-UK, kodwa kunalokho inhlangano ehlanganisayo kwakuyinhlangano yaseSwitzerland (i-verein). Kodwa-ke, i-KPMG International yaguqula isakhiwo sayo sezomthetho kusuka ku-verein yaya enkampanini enobambiswano ngaphansi komthetho waseSwitzerland ngo-2003, yabe isiba yinkampani yase-UK enesikweletu esilinganiselwe ngo-2020. KwabakwaDeloitte,PricewaterhouseCoopers kanye nabakwa-Ernst & Young, inhlangano eqondisayo yinkampani yase-UK enomkhawulo. Lezo zinhlangano ngokwazo azenzi imisebenzi yangaphandle, futhi azinawo noma azilawuli amafemu angamalungu. Noma kunjalo, lezi zinethiwekhi zivame ukubizwa ngokuthi "amafemu" ukuze kube lula futhi kuncishiswe ukudideka nabantu abavamile. Lezi zinethiwekhi zezinsizakalo zokubalwa kwezimali nezobuchwepheshe zifana nendlela amanethiwekhi amafemu omthetho asebenza ngayo emkhakheni wezomthetho.  Ezimweni eziningi, inkampani ngayinye eyilungu isebenza ezweni elilodwa, futhi yakhelwe ukuhambisana nemvelo yokulawula kulelo zwe.  U-Ernst & Young ubuye uhlanganise izinhlangano ezingokomthetho ezihlukile eziphatha izindawo ezintathu kwezine ezingokomhlaba: amaqembu aseMelika, e-Asia-Pacific, ne-EMEIA (iYurophu, iMpumalanga Ephakathi, i-India ne-Afrika), indawo yesine iyiJapane, engenalo igatsha elikhulu lokuxhumanisa. Lezi zinhlangano zixhumanisa izinsizakalo ezenziwa amafemu endawo ngaphakathi kwezindawo zazo, kodwa azenzi izinsizakalo noma zibambe ubunikazi ezinhlanganweni zendawo. Kukhona okuhlukile okuncane kulesi sivumelwano; ngo-2007, i-KPMG yamemezela ukuhlanganiswa kwamafemu amane angamalungu ahlukene (e-United Kingdom, eJalimane, eSwitzerland naseLiechtenstein) ukwakha inkampani eyodwa, i-KPMG Europe LLP.
I-Big Four ibhekisela kumanethiwekhi amane amakhulu kakhulu ezinsizakalo zomsebenzi emhlabeni. Iqukethe iDeloitte, i-Ernst & Young (EY), i-KPMG, ne-PricewaterhouseCoopers (PwC). Laba abane bavame ukuhlanganiswa ndawonye ngoba banobukhulu obufanayo maqondana neminye imakethe, kokubili ngokwemali engenayo kanye nabasebenzi; babhekwa njengabalinganayo emandleni abo okuhlinzeka ngezinsizakalo eziningi zobuchwepheshe kumakhasimende abo; futhi, kulabo abafuna ukuqala umsebenzi wezinsizakalo zobungcweti, ikakhulukazi ukubalwa kwezimali, babhekwa njengamanethiwekhi akhangayo ngokulinganayo okusebenza kuwo, ngenxa yemvamisa lapho lezi zinkampani zihlanganyela khona nezinkampani ze-Fortune 500.