У контексті євроінтеграційних процесів і трансформації банківського сектору досліджено концентрацію на ринку аудиторських послуг України, одного з найбільш регульованих ринків. Автори з метою оцінювання концентрації використали традиційні методи визначення рівня ринкової конкуренції та тест Крускала-Волліса для підтвердження ринкової неоднорідності. Отримані результати дають змогу зробити висновок про високий рівень регіональної ринкової концентрації, що зумовлює необхідність формування конкурентного ринкового середовища реалізації аудиторської діяльності.
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