Marcum, with a net of 22 new SEC audit clients, accounts for the largest number of new clients among all firms in quarter 3. There were 57 new engagements and 30 departures among the major global and national firms during Q3. This article includes a table presenting a comprehensive view of the gains and losses of the major global and national firms. It shows how many SEC audit clients each auditor gained or lost, and the auditor from or to which the client was won or lost. It also includes a sample of the largest wins and losses for accelerated filers and for smaller reporting companies.