| 1 | Ernst & Young Montenegro02759080 | Podgorica | 23 | 2,134,809€ | 19,949€ |
| 2 | Pricewaterhousecoopers02656337 | Podgorica | 20 | 1,575,950€ | 106,328€ |
| 3 | Ekonomik Accountants02468522 | Podgorica | 18 | 1,192,296€ | 500,045€ |
| 4 | Atc Top Plus02772701 | Podgorica | 33 | 1,034,710€ | 74,978€ |
| 5 | Unija Etl Accounting03028305 | Podgorica | 30 | 997,205€ | 151,903€ |
| 6 | Društvo za Reviziju Bdo02828235 | Podgorica | 22 | 860,079€ | 220,324€ |
| 7 | Finance Plus02845407 | Podgorica | 16 | 807,137€ | 74,902€ |
| 8 | Crowe Mne03152324 | — | 16 | 784,767€ | 32,331€ |
| 9 | KPMG02626837 | Podgorica | 11 | 757,424€ | 60,241€ |
| 10 | Racc02866285 | Bar | 16 | 658,248€ | 190,537€ |
| 11 | Artemon02756307 | Podgorica | 10 | 579,788€ | 17,945€ |
| 12 | Media02061988 | Podgorica | 14 | 486,338€ | 47,193€ |
| 13 | Luna - Mne02763290 | Budva | 9 | 460,808€ | 225,956€ |
| 14 | Proactive Accounting03307417 | — | 11 | 449,202€ | 16,946€ |
| 15 | Spin02139669 | Podgorica | 12 | 426,263€ | 43,563€ |
| 16 | Atol-Commerce02255375 | Nikšić | 4 | 423,739€ | 12,993€ |
| 17 | Reviko02404206 | Podgorica | 7 | 411,237€ | 122,027€ |
| 18 | Perfectum02313561 | Podgorica | 10 | 379,462€ | 123,082€ |
| 19 | Balance02300915 | Podgorica | 9 | 371,022€ | 154,114€ |
| 20 | Racio-Mont02461765 | Kolašin | 7 | 349,840€ | 15,246€ |
| 21 | Sekunda02447797 | Budva | 5 | 347,441€ | 89,562€ |
| 22 | DFK Spin Revizija02748274 | Podgorica | 1 | 339,800€ | 211,225€ |
| 23 | Economic Team03028224 | Podgorica | 14 | 318,951€ | 63,887€ |
| 24 | Knjigovodstvena Agencija Novović03386660 | Berane | 20 | 318,397€ | -12,189€ |
| 25 | Finalis03168263 | Podgorica | 4 | 317,153€ | 6,882€ |
| 26 | Kristal02283131 | Bar | 10 | 288,858€ | 115,108€ |
| 27 | Umbrella Pbs&so03111822 | Budva | 14 | 287,400€ | 2,016€ |
| 28 | Agencija Šćekić02271001 | Podgorica | 11 | 279,451€ | 44,457€ |
| 29 | 5B - Bogetić02307375 | Podgorica | 10 | 273,301€ | 27,653€ |
| 30 | Naiva03204529 | Tivat | 4 | 260,736€ | 42,176€ |
| 31 | Nikolić 4S02304724 | Kotor | 10 | 258,716€ | 73,913€ |
| 32 | Dominanta02917807 | Budva | 8 | 252,416€ | 92,125€ |
| 33 | Agencija Maraš02420490 | Podgorica | 3 | 252,126€ | 124,189€ |
| 34 | Katanja02740559 | Podgorica | 9 | 245,822€ | 22,469€ |
| 35 | Kompas02359456 | Podgorica | 10 | 239,482€ | 13,614€ |
| 36 | Ko-De Company02311399 | Podgorica | 9 | 236,808€ | 13,589€ |
| 37 | Finance Group02450518 | Ulcinj | 5 | 236,073€ | 77,093€ |
| 38 | Kvaka02870142 | Podgorica | 10 | 235,946€ | 3,961€ |
| 39 | Šćekić & Partners03096467 | Podgorica | 10 | 233,822€ | 35,350€ |
| 40 | WRC Consulting Mne02835223 | Herceg Novi | 11 | 231,271€ | 36,147€ |
| 41 | Manbiva03038254 | Tivat | 3 | 227,469€ | 25,469€ |
| 42 | Konto's Consulting02787172 | Podgorica | 6 | 225,559€ | 47,432€ |
| 43 | Astra02173328 | Podgorica | 6 | 219,890€ | 44€ |
| 44 | Tpa Audit Tax & Accounting03226514 | Podgorica | 5 | 216,863€ | 36,799€ |
| 45 | Duo Accounting03352781 | Podgorica | 5 | 214,591€ | 1,843€ |
| 46 | Verum Consulting03244423 | Budva | 8 | 210,191€ | 4,656€ |
| 47 | Vizia Consulting03334791 | Herceg Novi | 5 | 209,507€ | 58,223€ |
| 48 | T-Accounting03435296 | Podgorica | 3 | 202,718€ | 65,640€ |
| 49 | Aktiva Sistem02879301 | Budva | 8 | 198,558€ | 44,384€ |
| 50 | Računovodstvena Akademija03050050 | Podgorica | 8 | 195,909€ | 19,529€ |
| 51 | Nestor02120836 | Podgorica | 7 | 195,476€ | 18,853€ |
| 52 | Ban Bilans03098974 | Bar | 9 | 193,553€ | 12,789€ |
| 53 | Boki02835029 | Budva | 10 | 193,461€ | 6,158€ |
| 54 | MS Global02877767 | Rožaje | 7 | 190,906€ | 12,004€ |
| 55 | Evrika Consult03461831 | Podgorica | 6 | 188,917€ | -28,335€ |
| 56 | Madok Finance03106918 | Tivat | 6 | 184,678€ | 19,391€ |
| 57 | Posrednik02046555 | — | 9 | 184,584€ | 996€ |
| 58 | Capital Consult02814986 | Podgorica | 6 | 179,192€ | 31,723€ |
| 59 | Sonic02741032 | Tivat | 6 | 179,019€ | 45,611€ |
| 60 | Aimax03445534 | Podgorica | 11 | 178,223€ | -38,079€ |
| 61 | Extra Profit03076024 | Podgorica | 6 | 175,328€ | 20,811€ |
| 62 | MV Konsalt02686678 | Podgorica | 3 | 173,929€ | 1,070€ |
| 63 | C&C Accounting03363007 | Podgorica | 3 | 163,880€ | 67,993€ |
| 64 | Aq Accounting03219372 | — | 5 | 161,802€ | 24,797€ |
| 65 | Pro Conto03075320 | Podgorica | 6 | 160,580€ | 37,028€ |
| 66 | Evropartner CG03234061 | Herceg Novi | 6 | 158,009€ | 4,860€ |
| 67 | Praksis02373092 | Kotor | 4 | 157,690€ | 33,282€ |
| 68 | VR Consulting03090205 | Budva | 4 | 157,582€ | 12,389€ |
| 69 | Nero Azzurro03188400 | Cetinje | 5 | 157,354€ | 2,462€ |
| 70 | Superbook03070018 | Podgorica | 6 | 157,068€ | -11,733€ |
| 71 | Ardado Consulting03154335 | Tivat | 4 | 155,745€ | 47,006€ |
| 72 | Infolab02107023 | Podgorica | 5 | 149,414€ | 21,495€ |
| 73 | GNM02370018 | Tivat | 8 | 148,439€ | 11,238€ |
| 74 | Portas02784718 | Podgorica | 5 | 145,795€ | 40,013€ |
| 75 | CG Reality02769719 | Podgorica | 2 | 144,398€ | 45,224€ |
| 76 | R & P Auditing02626012 | Podgorica | 4 | 144,339€ | 22,057€ |
| 77 | Vizija Računovodstvo03417948 | Podgorica | 3 | 144,093€ | 44,816€ |
| 78 | Sigma Group03706354 | Berane | 5 | 144,069€ | -15,801€ |
| 79 | Biznis Biro02990393 | Kotor | 6 | 144,039€ | 14,924€ |
| 80 | Agency Portal02389622 | Podgorica | 8 | 142,747€ | 8,848€ |
| 81 | Balkan Economic Group03264238 | Podgorica | 7 | 142,526€ | 3,426€ |
| 82 | Index Group03313310 | Berane | 6 | 140,542€ | 18,073€ |
| 83 | Astria Finance Consulting03366316 | Podgorica | 5 | 138,812€ | 37,248€ |
| 84 | Zoras03126129 | Kotor | 11 | 136,873€ | 6,527€ |
| 85 | Audit Standard03537765 | Podgorica | 1 | 136,166€ | 29,545€ |
| 86 | Omega02305658 | Podgorica | 3 | 133,919€ | 60,783€ |
| 87 | Finlegis03403050 | Podgorica | 3 | 133,108€ | 15,623€ |
| 88 | Ralex RRB02243148 | Podgorica | 4 | 130,166€ | 44,442€ |
| 89 | Certitudo03321193 | Podgorica | 2 | 129,835€ | 8,450€ |
| 90 | Eurorev02462192 | Podgorica | 3 | 129,733€ | 21,261€ |
| 91 | Gorje02689863 | Tivat | 4 | 129,083€ | 14,875€ |
| 92 | Profit $02925095 | Budva | 5 | 126,843€ | 2,122€ |
| 93 | Berto Company - Poreski Savjetnici02235579 | — | 4 | 126,655€ | -22,217€ |
| 94 | Kodal02110288 | Podgorica | 7 | 126,509€ | 7,749€ |
| 95 | Boalsa02949202 | Kotor | 6 | 125,442€ | 1,685€ |
| 96 | Riznica02924226 | Pljevlja | 6 | 125,374€ | 1,711€ |
| 97 | Bilans Consulting02708787 | Budva | 3 | 125,078€ | 41,764€ |
| 98 | Đukić02154404 | Bar | 8 | 124,416€ | 109€ |
| 99 | Profi Com02712547 | Nikšić | 8 | 123,579€ | 13,818€ |
| 100 | Mi Tim03397793 | Budva | 4 | 122,090€ | 21,891€ |
| 101 | Legal Accounting03327736 | Podgorica | 4 | 120,527€ | 23,456€ |
| 102 | Norma Fix02345587 | Nikšić | 2 | 120,282€ | 17,495€ |
| 103 | Karling Company02629305 | Podgorica | 6 | 119,580€ | 5,627€ |
| 104 | Saneto02316773 | Nikšić | 7 | 119,036€ | 6,724€ |
| 105 | Zarez02908808 | Herceg Novi | 8 | 115,908€ | 5,857€ |
| 106 | In Salvo02352346 | Podgorica | 6 | 115,649€ | 15,171€ |
| 107 | Kontomen02069709 | Podgorica | 5 | 114,469€ | 3,567€ |
| 108 | In Flow03093662 | Podgorica | 4 | 113,848€ | 29,502€ |
| 109 | Global Financial Solutions03245276 | Tivat | 5 | 113,036€ | 16,452€ |
| 110 | Codex02045702 | — | 6 | 112,231€ | 16,705€ |
| 111 | Benefit02826887 | Nikšić | 3 | 112,148€ | 49,392€ |
| 112 | Andersen Savjetovanje03670481 | Podgorica | 1 | 111,500€ | 55,227€ |
| 113 | Arcus-Accounting-Revision-Consulting02854414 | Podgorica | 7 | 111,446€ | 4,675€ |
| 114 | Numerus02358352 | — | 7 | 110,050€ | 624€ |
| 115 | SG Company02742250 | Danilovgrad | 3 | 110,026€ | 23,380€ |
| 116 | Pozitiviti03315487 | Podgorica | 1 | 110,008€ | 39,248€ |
| 117 | Small Office02725924 | Herceg Novi | 9 | 108,469€ | 6,912€ |
| 118 | Mali Kolektiv03242943 | Budva | 1 | 106,381€ | 51,751€ |
| 119 | S-Konto02639530 | — | 5 | 106,360€ | 3,473€ |
| 120 | Mihajlović-Miletić za Proizvodnju, Trgovinu i Usluge03295524 | Herceg Novi | 5 | 106,267€ | 588€ |
| 121 | Jokić 4V03075354 | Kotor | 3 | 105,814€ | -71,455€ |
| 122 | Bilans KS02877414 | Herceg Novi | 2 | 105,525€ | 80,894€ |
| 123 | Mat - Pro02684225 | Podgorica | 2 | 105,315€ | 1,017€ |
| 124 | Devite02432102 | Budva | 4 | 103,858€ | 29,788€ |
| 125 | Agens02434903 | Podgorica | 7 | 102,871€ | 8,102€ |
| 126 | RTM Co02724910 | Bar | 7 | 101,660€ | 1,783€ |
| 127 | Business K03078485 | Bijelo Polje | 4 | 100,456€ | 335€ |
| 128 | Fin +02946181 | Podgorica | 3 | 99,421€ | -13,194€ |
| 129 | Grant Thornton03524841 | Podgorica | 2 | 99,246€ | -10,226€ |
| 130 | Eurofast International Beograd03306607 | Podgorica | 3 | 97,640€ | 25,451€ |
| 131 | Si Finance03213846 | Podgorica | 8 | 95,798€ | 25,366€ |
| 132 | G Consulting03169294 | Podgorica | 6 | 95,753€ | 4,771€ |
| 133 | Atos Accounting03137074 | Podgorica | 4 | 94,547€ | 9,911€ |
| 134 | Milnova03260828 | Podgorica | 1 | 93,583€ | 32,333€ |
| 135 | J-Conto03106187 | Podgorica | 5 | 93,546€ | 4,228€ |
| 136 | Konto-Accounting02907798 | Bar | 7 | 92,579€ | 7,964€ |
| 137 | Abax03239934 | Podgorica | 3 | 92,136€ | 12,908€ |
| 138 | Krin Capital02974878 | Herceg Novi | 4 | 91,825€ | 18,592€ |
| 139 | Mijatović Group02891565 | Podgorica | 4 | 91,487€ | 1,164€ |
| 140 | Računovodstvo Luketić Društvo za Pružanje Usluga02909995 | Podgorica | 3 | 91,469€ | 16,625€ |
| 141 | Conto Di02905213 | Podgorica | 2 | 90,673€ | 443€ |
| 142 | Global Finance02832844 | Podgorica | 2 | 90,644€ | 3,512€ |
| 143 | Millennium Business Group02869357 | Podgorica | 6 | 90,522€ | 47€ |
| 144 | Limit02368226 | Danilovgrad | 4 | 90,511€ | 28,379€ |
| 145 | Finans - Albatros02437058 | Podgorica | 3 | 90,501€ | 1,914€ |
| 146 | Konto T02927772 | Podgorica | 6 | 90,328€ | 2,615€ |
| 147 | Finesa Nova03238156 | Podgorica | 4 | 89,184€ | 35,210€ |
| 148 | Did Konsalting02741725 | Budva | 2 | 88,868€ | 27,880€ |
| 149 | Accounting & Consulting Solutions03298299 | Podgorica | 4 | 87,331€ | 6,264€ |
| 150 | RV & Av02760045 | Budva | 1 | 87,240€ | 10,987€ |
| 151 | Smart Finance03336298 | Ulcinj | 7 | 87,209€ | 7,988€ |
| 152 | Kosmopolit S03244253 | Bijelo Polje | 8 | 87,028€ | -14,116€ |
| 153 | D&S Accounting03162826 | — | 1 | 85,792€ | 7,560€ |
| 154 | Ag Finance02907208 | Ulcinj | 2 | 85,658€ | 23,691€ |
| 155 | Montebilans03226204 | Podgorica | 1 | 85,253€ | 5,482€ |
| 156 | Boka Business Services03205398 | Kotor | 4 | 85,157€ | 905€ |
| 157 | Max Consulting & Accounting03632628 | Podgorica | 3 | 84,167€ | 3,199€ |
| 158 | Bilans Agencija02880822 | Pljevlja | 7 | 84,156€ | 4,908€ |
| 159 | Smart Accounting03350100 | Nikšić | 5 | 83,841€ | 6,590€ |
| 160 | Monte Job02963434 | Budva | 3 | 83,650€ | 5,026€ |
| 161 | Clear View Consulting02639327 | Herceg Novi | 5 | 82,525€ | 15,321€ |
| 162 | Filuro02213435 | Kotor | 7 | 82,105€ | 2,665€ |
| 163 | Vektor02373068 | Podgorica | 6 | 81,480€ | 6,910€ |
| 164 | Inaccount Inc03535878 | Tivat | 4 | 80,622€ | 2,877€ |
| 165 | Office Montenegro03291677 | Podgorica | 4 | 80,410€ | 10,712€ |
| 166 | Računovodstvo i Revizija02671930 | Tivat | 4 | 79,998€ | 3,969€ |
| 167 | LD Company02301121 | Podgorica | 5 | 79,855€ | 3,869€ |
| 168 | Alek Đukanović02081695 | Kotor | 2 | 79,627€ | 7,097€ |
| 169 | T&M Ideal Company03409503 | Podgorica | 3 | 78,624€ | 1,635€ |
| 170 | Eid03205266 | Podgorica | 5 | 78,219€ | 23,059€ |
| 171 | New Bilance Mne02910047 | Podgorica | 3 | 77,348€ | 4,973€ |
| 172 | B.a.d.dada03061639 | Bar | 6 | 77,260€ | 1,005€ |
| 173 | Euro Cell02448262 | Kotor | 4 | 77,247€ | 20,659€ |
| 174 | Bilans Biro02901412 | Bijelo Polje | 6 | 76,695€ | 3,046€ |
| 175 | K.a. Branka02863278 | Herceg Novi | 4 | 76,680€ | 506€ |
| 176 | W & S Finance02344289 | — | 4 | 76,057€ | 8,847€ |
| 177 | B.M.B. Company02321840 | Budva | 1 | 75,519€ | 7,843€ |
| 178 | DMD Consulting03109534 | Berane | 5 | 75,282€ | -36,676€ |
| 179 | A&a Solvent03287866 | Podgorica | 2 | 74,514€ | 716€ |
| 180 | Contoplus02455005 | Bijelo Polje | 6 | 72,622€ | 355€ |
| 181 | Perfecta02639637 | Nikšić | 5 | 71,781€ | 8,972€ |
| 182 | Društvo za Računovodstvo, Konsalting i Poslovne Usluge B.m.v.d.o.o02761785 | Tivat | 3 | 71,757€ | 4,967€ |
| 183 | Nilex03162443 | Ulcinj | 6 | 71,476€ | -57,644€ |
| 184 | Mijons03034968 | Kotor | 3 | 70,910€ | 17,214€ |
| 185 | Capital Accounting03438635 | Podgorica | 3 | 70,635€ | 5,287€ |
| 186 | Dalien-DŽ03303837 | Rožaje | 2 | 70,309€ | 1,619€ |
| 187 | Finel03365603 | Podgorica | 2 | 69,435€ | 271€ |
| 188 | Simex02136970 | Bijelo Polje | 5 | 69,351€ | 7,100€ |
| 189 | Cattaro Audit03282473 | Kotor | 2 | 68,696€ | 2,334€ |
| 190 | T Account03097544 | Tivat | 2 | 68,648€ | 6,645€ |
| 191 | VM Kod02740486 | Podgorica | 3 | 68,432€ | 7,593€ |
| 192 | Knjigovodstvo Tim03169758 | Bar | 4 | 68,375€ | 778€ |
| 193 | Report02729334 | Podgorica | 4 | 68,232€ | 12,657€ |
| 194 | WTS Porezi i Finansije Užice03608255 | Podgorica | 2 | 68,206€ | 26,588€ |
| 195 | Market Consulting02754215 | Berane | 2 | 67,382€ | 3,305€ |
| 196 | Ik Finance02926440 | Bar | 3 | 67,297€ | 4,073€ |
| 197 | Account Services Genesis03387941 | Kotor | 2 | 67,296€ | 13,623€ |
| 198 | Account Plus02879921 | Budva | 2 | 66,334€ | 14,043€ |
| 199 | Hils Group03087441 | Budva | 1 | 66,259€ | 128€ |
| 200 | Kontonela02115654 | Budva | 2 | 65,830€ | 665€ |