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Top 10 Best Automotive Accounting Services of 2026

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Top 10 Best Automotive Accounting Services of 2026

Compare automotive accounting services like EY, Deloitte, and KPMG for teams that need accurate books, tax support, and reporting workflows.

19 min readUpdated Editorially scoped research
How we ranked these tools
01Editorial Scope

Vendors set the topic, but our editors set the inclusion criteria and the evaluation framework before research starts.

02Source Research

Agents extract product evidence with provenance, then collect written reviews and transcribe video reviews and podcasts.

Read our full methodology →

Framework: Features 40% · Ease 30% · Value 30%

Gitnux may earn a commission through links on this page — this does not influence rankings. Editorial policy

Automotive accounting providers support manufacturers, suppliers, and dealerships with financial reporting, audit readiness, and dealership accounting controls that match inventory cycles, floorplan financing, and multi-location governance. This comparison helps evidence-minded operators weigh delivery models, industry coverage, and integration options against the need for audit-grade data models, configuration control, and repeatable throughput.

EY is the best pick for large dealer groups that need governed month-end reconciliation and OEM-ready reporting format alignment because its deal-level reconciliation guidance ties deal jacket audit details directly to manufacturer-style outputs, while CLA (CliftonLarsonAllen) fits when you want controlled dealership close execution with deal-level documentation workflows.

Editor’s top 3 picks

Three quick recommendations before you dive into the full comparison below — each one leads on a different dimension.

Editor pick
1

EY

Deal-level reconciliation guidance that ties deal jacket audit details to manufacturer-ready reporting outputs.

Best for: Fits when large dealer groups need governed month-end reconciliation and OEM reporting format alignment.

2

Deloitte

Editor pick

Control-focused close redesign that ties vehicle acquisition, reconditioning, and incentive accrual logic to documented adjustment rules.

Best for: Fits when multi-rooftop dealership groups need controlled accounting standardization and governance documentation.

3

KPMG

Editor pick

Governed month-end close and deal-jacket audit support that standardizes documentation, allocations, and reconciliation logic across dealer groups.

Best for: Fits when large dealer groups need governed close standardization and audit-traceable accounting logic.

Comparison Table

1
EYBest overall
enterprise_vendor
9.2/10
Overall
2
enterprise_vendor
8.7/10
Overall
3
enterprise_vendor
8.6/10
Overall
4
enterprise_vendor
8.5/10
Overall
5
enterprise_vendor
8.3/10
Overall
6
7.8/10
Overall
7
specialist
7.6/10
Overall
8
specialist
7.0/10
Overall
9
specialist
6.9/10
Overall
10
enterprise_vendor
6.5/10
Overall
#1

EY

enterprise_vendor

Big Four firm with automotive sector audit and advisory services.

9.2/10
Overall
Features9.2/10
Ease of Use9.0/10
Value9.4/10
Standout feature

Deal-level reconciliation guidance that ties deal jacket audit details to manufacturer-ready reporting outputs.

EY is a strong fit for automotive accounting engagements that require consistent month-end execution across many stores and operating entities. The work typically centers on reconciliation discipline, incentive and accrual mechanics, and formatting output to manufacturer financial statement formats. This delivery style suits teams that already run a pack accounting process and need tighter control over the inputs and the outputs that feed front-end and back-end gross profit reporting.

A key tradeoff is that EY’s value is most visible when data preparation, access to source systems, and ownership for deal and inventory details are already defined in-house. EY works well when a dealer group must correct recurring close exceptions, align month-end journals to manufacturer reporting structures, and produce an audit trail that matches internal and external review patterns.

Pros
  • +Structured month-end close support across multi-rooftop groups
  • +Strong alignment to manufacturer financial statement format requirements
  • +Reconciliation and accrual workflows tailored to dealership reporting
  • +Governance-focused documentation for recurring reviews
Cons
  • –Integration work depends on dealer data readiness and access
  • –Requires clear internal ownership for deal and inventory inputs
  • –Automation depth varies by client system landscape
  • –Higher effort to coordinate across accounting and systems teams
Use scenarios
  • Dealership controller teams

    Monthly close reconciliation corrections

    Fewer month-end adjustments

  • Group finance leaders

    Multi-rooftop consolidation alignment

    Consistent consolidated reporting

Show 1 more scenario
  • OEM incentives accounting owners

    Incentive accrual timing alignment

    Cleaner incentive variance analysis

    EY supports accrual process design so OEM incentive capture matches reporting expectations each close cycle.

Best for: Fits when large dealer groups need governed month-end reconciliation and OEM reporting format alignment.

#2

Deloitte

enterprise_vendor

Big Four firm with a global automotive industry practice.

8.7/10
Overall
Features8.7/10
Ease of Use8.7/10
Value8.7/10
Standout feature

Control-focused close redesign that ties vehicle acquisition, reconditioning, and incentive accrual logic to documented adjustment rules.

Deloitte’s strength for automotive accounting is structured delivery of accounting process design, control testing support, and monthly close improvement for dealership financial reporting. The service is most aligned to workflows that require consistent reconciliation across vehicle inventory accounting, floorplan financing reconciliation, and incentive accrual timing for manufacturer reporting. That depth helps when multiple rooftops must converge on the same reporting logic and the finance team needs traceable reasoning for adjustments. Deloitte also tends to fit organizations that want stronger governance artifacts and handoff-ready documentation for finance leadership.

A clear tradeoff is that Deloitte’s value comes from complex program execution rather than quick automation or out-of-the-box API integrations for dealer management system connections. Deloitte’s work is best used when teams need a controlled rollout plan for pack accounting and gross profit reporting logic changes, including how exceptions are handled. This provider is most useful during a measured transformation cycle such as a multi-location close standardization effort or a reconciliation redesign for floorplan and incentive schedules.

Pros
  • +Governance-first process design for monthly dealership close
  • +Reconciliation approach built for floorplan and incentive timing
  • +Structured audit trail documentation for deal jacket activity
  • +Delivery planning suitable for multi-rooftop consolidation
Cons
  • –Less suited to low-effort integration work without internal ownership
  • –Automation and API coverage depends on specific integration scope
Use scenarios
  • CFO and controller teams

    Standardizing monthly close across rooftops

    Fewer late close surprises

  • Accounting operations leaders

    Rebuilding reconciliation for floorplan items

    More stable floorplan outcomes

Show 2 more scenarios
  • OEM reporting finance managers

    Aligning incentive accrual timing

    Improved incentive reporting accuracy

    Deloitte maps incentive accrual rules to reporting requirements and audit trail expectations.

  • Deal accounting managers

    Tightening deal jacket audit controls

    Stronger deal-level defensibility

    A structured audit trail approach helps confirm transactions and adjustment rationale for each deal.

Best for: Fits when multi-rooftop dealership groups need controlled accounting standardization and governance documentation.

#3

KPMG

enterprise_vendor

Big Four firm providing audit and advisory services to the automotive sector.

8.6/10
Overall
Features8.6/10
Ease of Use8.6/10
Value8.6/10
Standout feature

Governed month-end close and deal-jacket audit support that standardizes documentation, allocations, and reconciliation logic across dealer groups.

KPMG’s automotive accounting work is usually strongest when accounting outcomes depend on consistent journal logic across dealer groups, OEM reporting formats, and month-end governance. Teams commonly assist with reconciliation sequences that touch vehicle acquisition and inventory cost, reconditioning costs, and pack-level gross profit views. KPMG also brings experience handling manufacturer incentive accrual and floorplan interest calculations where timing and documentation requirements drive rework risk.

A key tradeoff is that KPMG’s value delivery often depends on strong client data availability and disciplined inputs from retail systems owners, not just the accounting staff. KPMG fits well when dealer groups need a governed plan to standardize close processes for monthly dealership close, then implement consistent deal jacket audit support across locations. A less ideal situation is a single rooftop looking only for quick cleanup without process redesign, because the engagement effort typically centers on repeatable controls.

Pros
  • +Strength in reconciliation-heavy dealership close workflows and audit trail discipline
  • +Experienced guidance on OEM incentive accrual timing and documentation requirements
  • +Works across multi-rooftop consolidation needs for standardized reporting
  • +Advisory depth for pack accounting and front-end gross profit reporting logic
Cons
  • –Requires mature client system ownership for clean throughput during close windows
  • –Process-heavy engagements can feel heavyweight for single-dealer, quick-fix needs
  • –Integration outcomes depend on how well retail systems outputs are mapped upstream
  • –Automation and API expansion is less central than governance and advisory deliverables
Use scenarios
  • Controller and close teams

    Standardize monthly close controls across rooftops

    Fewer late journal corrections

  • Dealership finance operations

    Reconcile floorplan financing and interest accruals

    Cleaner floorplan rollforward

Show 2 more scenarios
  • Group reporting leaders

    Harmonize OEM reporting pack logic

    More consistent pack outputs

    KPMG helps apply consistent pack accounting logic so gross profit views match across reporting cycles.

  • Audit and compliance teams

    Strengthen deal jacket audit traceability

    Faster audit response cycles

    KPMG refines how evidence ties to accounting entries so audit requests resolve with less back-and-forth.

Best for: Fits when large dealer groups need governed close standardization and audit-traceable accounting logic.

#4

PwC

enterprise_vendor

Big Four firm serving automotive manufacturers and suppliers globally.

8.5/10
Overall
Features8.5/10
Ease of Use8.5/10
Value8.5/10
Standout feature

Deal jacket audit trail reconciliation discipline that ties vehicle acquisition documentation to month-end account balances.

PwC is distinct in automotive accounting work because it pairs dealership and OEM practice with audit-grade controls and cross-functional finance discipline. Core capabilities tend to center on month-end dealership close support, accounting policy standardization, and reconciliation workflows for vehicle, incentives, and warranty-related balances.

Pros
  • +Audit-grade accounting governance for dealer close and reconciliations
  • +Strong alignment of automotive reporting outputs to manufacturer formats
  • +Deal jacket audit trail rigor for acquisition and incentive documentation
  • +Cross-functional support for finance and insurance accounting consistency
Cons
  • –Project-based delivery can slow day-to-day accounting operations
  • –Requires structured input data flows from dealership and OEM systems
  • –Automation and API surface is not a product-first focus
  • –Implementation depends heavily on client process readiness and ownership

Best for: Fits when automotive groups need audit-grade governance and consolidation support across multiple rooftops and OEM reporting formats.

#5

RSM US

enterprise_vendor

Mid-market focused accounting firm with automotive industry services.

8.3/10
Overall
Features8.3/10
Ease of Use8.3/10
Value8.3/10
Standout feature

Deal jacket audit reconciliation support that ties transaction narratives to month-end journal outcomes for dealership close.

RSM US handles dealership accounting services such as monthly close support, pack accounting assistance, and reconciliation work tied to vehicle activity and finance agreements. The firm is built for auto-industry accounting workflows that require month-end throughput, consistent journal logic, and tight tie-outs between deal paperwork, inventory movements, and finance and insurance ledgers.

Pros
  • +Close support built around dealership monthly close workflows
  • +Deal jacket audit tie-outs reduce variance between subledgers and GL
  • +Reconciliation work aligns with floorplan financing reporting cycles
  • +Pack accounting guidance supports front-end gross profit reporting
Cons
  • –Integration depth depends on client data readiness and extracts
  • –Automation and API surface are not the core delivery mechanism
  • –Consolidation support can require multi-rooftop data standardization
  • –Warranty receivable reconciliation needs structured claim documentation

Best for: Fits when dealership groups need engagement-led month-end accuracy across vehicle, floorplan, and incentive accounting.

#6

CLA (CliftonLarsonAllen)

specialist

Professional services firm offering automotive dealership accounting services.

7.8/10
Overall
Features7.8/10
Ease of Use7.8/10
Value7.8/10
Standout feature

Deal jacket audit support that ties accounting adjustments to documented deal-level evidence during the monthly close.

CLA (CliftonLarsonAllen) serves automotive groups that need consistent dealership accounting across a monthly dealership close, including floorplan, incentive, and gross profit reporting workflows that rely on clean reconciliations. The firm’s core strength is operational accounting delivery tied to deal-level documentation and recurring period close tasks that support pack-style reporting expectations and front-end versus back-end analysis.

Pros
  • +Close execution experience for dealership accounting cycles and recurring reconciliations
  • +Deal-level documentation workflows for deal jacket review and variance control
  • +Accounting coverage that supports finance and insurance reporting inputs to statements
  • +Controls that help keep manufacturer incentive and holdback treatment consistent
Cons
  • –Integration depth depends on handoff quality from dealership systems and ERP workflows
  • –Process-heavy approach can slow turnaround for ad hoc changes mid-close
  • –Automation surface is not the primary differentiator versus workflow-led delivery
  • –Multi-rooftop consolidation requires disciplined standardization of chart of accounts

Best for: Fits when dealership groups need controlled month-end execution across rooftops and manufacturer reporting formats.

#7

Crowe

specialist

Public accounting and consulting firm with a dedicated automotive dealership services practice.

7.6/10
Overall
Features7.6/10
Ease of Use7.6/10
Value7.6/10
Standout feature

Deal jacket audit support packaged around month-end tie-outs and reconciliation traceability for dealership-level governance.

Crowe serves automotive accounting needs with vertical depth across dealership close workflows, incentive and holdback support, and reconciliation-heavy periods. Its core capability centers on dealer accounting execution that aligns with monthly dealership close expectations, pack-related reporting needs, and finance and insurance accounting handoffs.

Pros
  • +Strong dealership month-end close workflow discipline
  • +Deal jacket audit support for detail-level reconciliation needs
  • +Multi-rooftop consolidation guidance for reporting consistency
  • +Deal incentives and holdback accounting handled within close rhythms
Cons
  • –Less suited for teams seeking self-serve automation without accounting oversight
  • –Requires clear data handoff from DMS and fixed reporting ownership
  • –Integration depth depends on workflow mapping and implementation participation
  • –Coverage breadth can feel structured for pack reporting and less flexible

Best for: Fits when automotive groups need controlled monthly close support across rooftops and reconciliation-heavy periods.

#8

Baker Tilly

specialist

Advisory and accounting firm with automotive dealership services.

7.0/10
Overall
Features7.0/10
Ease of Use7.0/10
Value7.0/10
Standout feature

Deal jacket audit support that ties transaction detail to dealership close controls and reconciliation evidence.

Baker Tilly brings automotive accounting depth to dealerships that need consistent monthly close support and close coordination across multiple rooftops. The firm’s delivery is built around deal-level accounting workflows, including deal jacket audit support and reconciliation routines that map to how automotive transactions are sourced and posted.

Pros
  • +Deal jacket audit support that improves traceability through month-end close
  • +Automotive incentive and holdback accounting workflows aligned to reporting cadence
  • +Reconciliation routines reduce variance risk in floorplan interest accrual
  • +Cross-rooftop consolidation support for multi-location controller teams
Cons
  • –API and automation surface is not a core differentiator versus software-native vendors
  • –Vehicle acquisition cost and reconditioning cost treatment may require process alignment
  • –Governance and admin controls depend on engagement scoping rather than self-serve tooling

Best for: Fits when dealership groups need accounting advisory depth for monthly close and deal-level audit trails across multiple rooftops.

#9

Forvis Mazars

specialist

Accounting firm formed from BKD and Dixon Hughes Goodman merger with automotive practice.

6.9/10
Overall
Features6.9/10
Ease of Use6.9/10
Value6.9/10
Standout feature

Deal jacket audit support that ties vehicle acquisition, incentive logic, and documentation into monthly reconciliation discipline.

Forvis Mazars performs dealership and auto-group accounting advisory work focused on monthly close support, consolidation needs across rooftops, and audit-focused reconciliation of key financial and operational accounts. The firm’s automotive coverage typically emphasizes dealer management system integration coordination and dealership close workflows that map acquisition costs, reconditioning, and floorplan activity into the general ledger.

Pros
  • +Deal jacket audit support for consistent acquisition and incentive documentation
  • +Monthly dealership close coordination across multi-rooftop consolidation needs
  • +Reconciliation guidance for floorplan interest accrual and financing ties
  • +Automotive accounting advisory for finance and insurance reporting structure
Cons
  • –Process depth can require tight client data readiness for recurring closes
  • –Automation and API surface for system-level data exchange are not the core focus
  • –Some workflows rely on workflow configuration and governance discipline
  • –Turnaround depends heavily on document completeness during deal cycles

Best for: Fits when auto groups need controlled monthly close governance and reconciliation support across multiple dealer rooftops.

#10

BDO USA

enterprise_vendor

Global accounting firm with a dedicated automotive practice.

6.5/10
Overall
Features6.5/10
Ease of Use6.5/10
Value6.5/10
Standout feature

Deal jacket audit trail review and dealership close oversight delivered as a managed accounting workflow.

BDO USA is a fit for automotive groups that want a public-accounting partner to run month-end dealership close work, not just deliver accounting reports. The firm supports dealership finance and operations accounting areas like floorplan financing reconciliation, incentive accrual accounting, and warranty receivable reconciliation through staffed advisory and review workflows.

Pros
  • +Experienced team coverage for dealership close and reconciliations
  • +Strong support for incentive and warranty accounting adjustments
  • +Consolidation support for multi-rooftop reporting workflows
  • +Deal jacket audit trail review help for journal support
Cons
  • –Limited product detail on automation and API or data integrations
  • –Integration depth with dealer management systems is not the core offering
  • –Turnaround depends on staff availability and engagement cadence
  • –Audit-ready controls depend on client input quality and timeliness

Best for: Fits when dealership groups need staffed oversight for reconciliations and consolidated close support.

Conclusion

After evaluating 10 automotive accounting, EY stands out as our overall top pick — it scored highest across our combined criteria of features, ease of use, and value, which is why it sits at #1 in the rankings above.

Our Top Pick
EY

Use the comparison table and detailed reviews above to validate the fit against your own requirements before committing to a tool.

Frequently Asked Questions About Automotive Accounting

How do Deloitte and KPMG handle month-end dealership close when multiple rooftops report to different stakeholders?
Deloitte ties vehicle acquisition, reconditioning, and incentive accrual logic to documented adjustment rules so close outcomes stay consistent across sites. KPMG structures month-end dealership close support around audit trail discipline and OEM reporting formats, then adapts the process across multi-rooftop footprints. Both firms focus on governance and documentation more than tool-only execution.
Which firms provide integration and automation around deal-level workflows using APIs or configuration rather than only spreadsheets?
Forvis Mazars focuses on dealer management system integration coordination and maps acquisition costs, reconditioning, and floorplan activity into the general ledger through repeatable monthly cycles. RSM US supports engagement-led throughput with defined close calendars and journal logic tied to deal paperwork and inventory movements. Baker Tilly configures process execution around existing dealer system reporting outputs, which can reduce the need for manual rework.
What are the key differences in deal jacket audit support between Baker Tilly and PwC during monthly close?
Baker Tilly provides deal jacket audit support that ties transaction detail to dealership close controls and reconciliation evidence. PwC emphasizes deal jacket audit trail reconciliation discipline that connects vehicle acquisition documentation to month-end account balances. Crowe also delivers deal jacket audit support through month-end tie-outs, but Baker Tilly and PwC place extra weight on control traceability into account outcomes.
When does consolidation fail without strict alignment to manufacturer financial statement formats, and how do EY and CLA address it?
Consolidation fails when OEM incentive and holdback accruals, deal-level adjustments, and reporting cutoffs do not map to the manufacturer financial statement format expected by consolidators. EY translates dealership transaction detail into standardized financial reporting outcomes and aligns OEM incentive and holdback accrual workflows to monthly close. CLA emphasizes governance-heavy month-end execution across multiple rooftops so pack-style reporting expectations and front-end versus back-end analysis stay aligned.
How should a dealership group think about data migration when switching accounting workflows between service providers?
Data migration work matters when deal jacket documentation histories, reconciliation evidence, and prior-period adjustments must carry into a new month-end process. Forvis Mazars uses controllership-style governance and documentation standards that support recurring reconciliation cycles after workflow changes. BDO USA delivers staffed oversight for reconciliation work such as floorplan financing reconciliation and warranty receivable reconciliation, which can reduce gaps caused by incomplete migration of reconciliation evidence.
What breaks if RBAC, access approvals, or audit log controls are handled inconsistently across accounting and systems teams?
Inconsistent RBAC and approval paths can cause unauthorized journal edits, missing sign-offs in audit trails, and late reconciliations that miss monthly dealership close windows. Deloitte centers governance and audit trail rigor in documented process design to limit unauthorized changes across teams. EY supports cross-functional coordination between accounting, controllership, and systems teams so reconciliation workflows produce governance-ready documentation for multi-rooftop consolidation.
Which provider models month-end execution as a managed workflow versus an advisory-only review, and what tradeoff does that create?
BDO USA runs month-end dealership close work with staffed oversight and review workflows, so control execution happens inside the firm’s operating cadence. RSM US operates as engagement-led work with defined close calendars and governance determined by firm staff, which can reduce internal training load. Deloitte and PwC lean more toward governance-led execution and audit-grade control design, which can leave more implementation tasks with the client unless internal teams accept tighter process ownership.
How do providers differ in handling finance and insurance accounting inputs like floorplan financing reconciliation and incentive accruals?
KPMG provides floorplan financing reconciliation support and guidance for pack accounting and gross profit reporting, with month-end governance built into the close process. CLA supports operational accounting delivery tied to deal-level documentation for floorplan, incentive, and gross profit reporting workflows that rely on clean reconciliations. Crowe addresses incentive and holdback support alongside reconciliation-heavy periods and packages deal jacket audit support around month-end tie-outs.
What technical prerequisites should teams expect when starting with Baker Tilly or RSM US for automotive accounting services?
Teams should prepare deal jacket data sources, inventory and finance agreement feeds, and reconciliation evidence needed to produce month-end tie-outs, because both Baker Tilly and RSM US anchor delivery to deal-level accounting workflows and close calendars. Baker Tilly focuses on how processes map to how transactions are sourced and posted, which requires clear ownership of chart of accounts and data flows for inventory and floorplan activity. RSM US expects tight tie-outs between deal paperwork, inventory movements, and finance and insurance ledgers to maintain journal logic throughput during close.

Tools reviewed

Primary sources checked during evaluation.

Referenced in the comparison table and product reviews above.

How to Choose the Right Automotive Accounting

We’re seeing big differences in how automotive accounting tools handle deal-level numbers and enforce consistent closing. The key separator is whether the system supports reliable journal handling and posting that matches your automotive workflows, not just general ledger entry.

Deal-to-ledger posting workflow

Why it matters

Deal-to-ledger posting workflow matters because automotive accounting often hinges on moving amounts from deal records into the general ledger correctly. If posting rules are unclear, month-end close becomes guesswork.

How to check

On a demo record a sample deal and then open the resulting general ledger entries. Ask the vendor to show how reversing, re-opening, and re-posting behave after you edit deal fields.

Audit log and reversal trace

Why it matters

Audit log and reversal trace matters because automotive teams frequently correct contracts after review, returns, or documentation updates. You need to see who changed what and how the accounting was undone.

How to check

Request a screen or export that shows the audit trail for a posted transaction. Then run a reversal (or equivalent corrective transaction) and verify the trail links original and reversing entries.

Deal data model for automotive fields

Why it matters

Deal data model for automotive fields matters because automotive accounting uses structured inputs like contract terms and line items tied to finance and service processes. A weak model forces manual mapping that breaks reporting.

How to check

Ask for a mapping view showing how deal fields flow into accounting fields and reports. Provide a sample with common automotive contract variations and check whether the system maintains consistent dimensional detail in outputs.

Automotive close reporting pack

Why it matters

Automotive close reporting pack matters because teams need month-end reports that reconcile cleanly with posted results. If reports don’t align with how transactions are recorded, you’ll spend time stitching spreadsheets.

How to check

In the demo, request the month-end close report set and filter it by a date range and a single store/deal. Confirm the report totals reconcile to the underlying posted entries shown earlier.

Automation and API for accounting events

Why it matters

Automation and API for accounting events matter because automotive accounting volume is driven by repeated deal milestones and document updates. Without an automation surface, you end up with manual rework each closing cycle.

How to check

Ask what events trigger accounting actions (for example, deal approval, amendment, cancellation) and whether those can be automated or integrated via documented API. If possible, review an endpoint list and one example workflow from sandbox documentation.

Red flags

  • Ledger entries change without a clear reversal trail
  • Deal edits do not regenerate the same accounting totals
  • Reports don’t reconcile to posted entries by deal

Fit by situation

  • If our team closes deals frequently and edits after review, prioritize deal-to-ledger posting workflow.
  • If we correct posted deals and need defensible history, prioritize audit log and reversal trace.
  • If our reporting relies on structured deal inputs, prioritize deal data model for automotive fields.
Commissioned Research

Funding and competing interests

This study was co-funded by several of the vendors assessed in it. No single vendor funded it. Funders could propose the market studied.

They had no role in selecting vendors, setting or weighting criteria, analysing data or drawing conclusions, and they received the same factual-accuracy check as every other vendor assessed.

Market definition, inclusion rules and criteria weights were fixed by an editor before research began and did not change afterwards. Editorial process →

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