L’IA et l’effondrement des Big Four ?

For most of my career implementing AI inside big, complicated organizations, the Big Four — Deloitte, PwC, EY, and KPMG — have felt like the granite pillars of professional services. In the UK, they audited 99% of FTSE 100 companies as of 2011. That dominance isn’t a fluke; it’s the compound interest of scale, brand, and a pyramid model that rewards lots of smart people billing lots of hours. The shift now isn’t cyclical. It’s structural. The real question isn’t whether AI will touch the Big Four — it already has — but whether it collapses the old operating model or forces a reinvention strong enough to preserve their leadership. Over the past three years I’ve watched prototypes escape the lab. CFOs who once asked me for “an AI strategy slide” now want to know which agents can pass internal audit. Boards aren’t debating whether to use AI, but how to govern it and how to price services that are part software, part human judgment. If you want a rule of thumb for impact, it’s this: where the work is structured and data-heavy — audit, tax compliance, due diligence, risk and forensics — AI lands first. Strategy and change management follow, but later. Their model is world-class — and under pressure The “Big Four” emerged from mergers (and Arthur Andersen’s 2002 collapse), consolidating what used to be the “Big Eight”. The engine has been a classic pyramid: many juniors at the base, a tight group of partners at the top, and billable hours as the fuel. It’s worked for decades. AI challenges the core economics . When machines do a big share of the tasks people used to do, hours shrink, teams shrink, and clients ask harder questions about fees. Even if demand holds, the mix shifts: fewer time-based engagements, more platform + outcomes. I often suggest a simple test to leadership teams: “If your top 10 offerings had to be delivered with 50% fewer human hours in 18 months, what would you change first — pricing, process, or product?” That conversation surfaces the operational debt hidden inside the current model. What AI does to audit and advisory: automate the core Audit, forensics, due diligence, compliance — these are structured, data-heavy domains. That’s exactly wher…