In the present operation, the Commission examined the merger's impact in Germany, in particularly regarding the market for audit and accounting of large quoted companies, which usually retain the services of the Big Five audit and accounting firms. Beside Ernst Young and Andersen, the Big Five comprise PriceWaterhouseCoopers (PwC), KPMG, and Deloitte Touche Tohmatsu.
La Commission a examiné les effets de la concentration en Allemagne, notamment sur le marché des services d'audit et de comptabilité destinés aux grandes sociétés cotées en bourse, qui font généralement appel aux "cinq grands" du secteur, c'est-à-dire, outre Ernst Young et Andersen, PriceWaterhouseCoopers (PwC), KPMG et Deloitte Touche Tohmatsu.