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Global Accounting Forum
Directory & Rankings

Rankings Methodology

How GAF rankings
are produced.

Last reviewed August 2025. Updated whenever methodology changes are made.

Methodology Principles

GAF rankings are produced against commitments to independence, openness, reproducibility and transparency. No commercial relationship influences our data or editorial decisions. Our methodology is published in full and subject to independent advisory oversight.

Purpose: Explain the standards against which GAF's rankings are produced.

Data Collection

Information is obtained from three sources: direct submissions from participating organisations, verified public disclosures (annual reports, regulatory filings, published statements), and GAF's own primary research. All three streams are cross-referenced before publication.

Purpose: Make the origin of the ranking data understandable.

Ranking Criteria

Each ranking view uses a defined primary metric. Countries covered reflects the number of distinct countries in which a network or association has at least one member firm. Markets indexed counts distinct country, state and city combinations where member firms have a physical presence. Multiple firms in the same location count as one market. Independent firms counts individual registered practices. LinkedIn reach is drawn from verified organisational pages at the point of each review cycle.

Purpose: Prevent ambiguity and allow users to make meaningful comparisons.

Calculation and Presentation

Organisations are ordered in descending order of the selected metric. Where data is incomplete, GAF applies a disclosed minimum-value convention rather than excluding the organisation entirely. Disputed figures are flagged and held at the last verified value pending resolution. No weighting or composite scoring is applied — each view reflects a single, named metric.

Purpose: Make the ranking process auditable without requiring users to infer the rules.

Updates and Corrections

Rankings are real time with updates published when material changes are verified. All organisations' data is audited annually, but for those organisations that are part of the GAF Data Partner Program, data is reviewed by the GAF editorial team and actioned as and when evidence is provided through the formal process as outlined below.

Purpose: Support fairness and ongoing data quality.

Methodology Enquiry

Questions about how a specific metric is defined, how a ranking position was calculated, or requests to challenge published data should be submitted through the GAF methodology enquiry process. All enquiries receive a written response from the editorial team.

Purpose: Give organisations and users a formal way to engage with the methodology.

Methodology Enquiry

Questions about our data or rankings?

Submit a methodology enquiry

We respond to all enquiries within five business days.