Top 100 Firm Marcum LLP and its affiliate, Marcum Bernstein Pinchuk LLP, had the most net new Securities and Exchange Commission audit clients in the fourth quarter of 2012 among large firms, with a total of six.

According to data from online audit and regulatory disclosure analysis provider Audit Analytics, Ernst & Young placed second, with a net of three new audit clients. (It actually had more new engagements than Marcum, with eight, but five departures were also reported.) The Big Four firm topped the tables for new engagements in Q4 in terms of the market capitalization of its new engagements, as well as the amount of revenue and assets audited.

Big Four firm Deloitte & Touche and T100 Firm Crowe Horwath both reported a net two new SEC audit clients for the quarter. Deloitte also came in second in terms of market cap audited and assets audited.

To see the full scorecard, click here.

The scorecard is the first made possible through a partnership with Audit Analytics. "Audit Analytics is pleased to team up with Accounting Today to provide a quarterly and annual analysis of the wins and losses in the SEC audit market place," said Audit Analytics vice president of sales and marketing Joe Cyr. "Throughout the year we also plan to deliver market share analysis on the overall SEC audit market, as well as several other key audit markets, such as broker-dealers, registered investment advisors and private funds.”