| 1 | HERNÁNDEZ RODAS S.A.S. | 3 | $ 480.813.401.600 |
| 2 | CYC SOLUCIONES INTEGRALES S.A.S | 5 | $ 150.044.160.000 |
| 3 | JAHV MCGREGOR S.A.S. | 23 | $ 123.696.735.066 |
| 4 | ERNST & YOUNG S A S | 52 | $ 64.022.661.302 |
| 5 | BELISARIO VELASQUEZ & ASOCIADOS SAS | 89 | $ 60.550.634.790 |
| 6 | BKF INTERNATIONAL S.A.S | 30 | $ 57.435.624.178 |
| 7 | AMÉZQUITA & CÍA S.A.S | 39 | $ 37.405.971.916 |
| 8 | ACTUALIDAD JURÍDICA COLOMBIANA SAS | 37 | $ 26.063.818.302 |
| 9 | CORPORACION AMIGOS DE LA TIERRA | 30 | $ 22.489.240.946 |
| 10 | ERNST & YOUNG AUDIT S.A.S | 87 | $ 19.839.630.910 |
| 11 | MEDELLIN & DURAN ABOGADOS, SAS | 97 | $ 19.745.470.613 |
| 12 | DE VIVERO & ASOCIADOS SAS | 70 | $ 19.372.436.387 |
| 13 | DURAN & OSORIO ABOGADOS ASOCIADOS S.A.S. | 90 | $ 19.303.723.170 |
| 14 | BOOST BUSINESS CONSULTING S.A.S. | 19 | $ 19.269.371.835 |
| 15 | REPRESENTACIONES EXPRESS E.U. | 14 | $ 17.486.679.931 |
| 16 | BELTRAN PARDO ABOGADOS & ASOCIADOS S.A.S | 107 | $ 16.566.150.242 |
| 17 | BETA GROUP SERVICES S.A.S. BIC | 21 | $ 14.706.258.785 |
| 18 | HERNANDEZ MERLANO SAS | 10 | $ 14.346.764.619 |
| 19 | CONSULTORA LEGAL LEX S.A.S. | 31 | $ 14.098.520.896 |
| 20 | NEXIA MONTES & ASOCIADOS S.A.S | 60 | $ 13.444.921.611 |
| 21 | KRESTON RM S.A. Y SE PODRA DENOMINAR KRESTON COLOMBIA O RM AUDITORES S.A. | 105 | $ 12.741.352.508 |
| 22 | MULTIASERVI CONSULTORES LTDA | 46 | $ 12.577.295.479 |
| 23 | ABOGADOS & CONSULTORES GROUP S.A.S. | 18 | $ 11.880.561.401 |
| 24 | DERECHO Y URBANISMO S.A.S. | 7 | $ 11.604.000.000 |
| 25 | BDO AUDIT S.A.S. BIC | 31 | $ 11.313.743.002 |
| 26 | ABOGADOS BALLESTEROS PINZON S.A.S. | 23 | $ 10.900.011.546 |
| 27 | CORAL DELGADO & ASOCIADOS SAS | 49 | $ 10.885.463.767 |
| 28 | ENFOQUE JURIDICO S.A.S. | 30 | $ 10.802.298.986 |
| 29 | YUPANA CONSULTORES S.A.S. | 4 | $ 10.728.552.934 |
| 30 | NEGRET ABOGADOS & CONSULTORES S.A.S. | 15 | $ 10.597.246.928 |
| 31 | TRUJILLO POLANIA & ASOCIADOS S.A.S | 16 | $ 10.370.488.504 |
| 32 | MONTAÑA & CONSULTORES ASOCIADOS S A S | 44 | $ 10.296.706.637 |
| 33 | BUSINESS & SERVICE COMPANY S.A.S. | 8 | $ 9.799.998.449 |
| 34 | JUAN PABLO ESTRADA SANCHEZ - ESTRATEGIA LEGAL LTDA | 61 | $ 9.613.420.948 |
| 35 | SOLUCIONES JURIDICAS Y EMPRESARIAL SJC S.A.S. | 22 | $ 9.444.034.208 |
| 36 | ZAM ABOGADOS CONSULTORES & ASOCIADOS S.A.S | 4 | $ 9.440.931.839 |
| 37 | RODRIGUEZ Y CORREA ABOGADOS S.A.S | 11 | $ 9.282.654.300 |
| 38 | SOLUCIONES INNOVADORAS GROW S.A.S | 3 | $ 9.011.542.020 |
| 39 | ASESORES JURIDICOS Y CONSULTORES EMPRESARIALES SAS | 60 | $ 8.860.056.527 |
| 40 | NOVOA BUENDIA S.A.S | 30 | $ 8.420.469.288 |
| 41 | ASESORIAS Y LITIGIOS LAWYERS S.A.S. | 3 | $ 8.376.770.358 |
| 42 | DISTIRA EMPRESARIAL S.A.S | 4 | $ 8.059.079.243 |
| 43 | UMBOG CONSULTING & SERVICES S.A.S. | 17 | $ 7.686.429.626 |
| 44 | LA MANUELINA S A S | 12 | $ 7.273.449.533 |
| 45 | MARTHA JANETH MEJIA CASTAÑO & CIA LTDA -ABOGADOS ASOCIADOS | 2 | $ 7.176.083.382 |
| 46 | PADEL AUDITORES SAS | 13 | $ 7.133.956.499 |
| 47 | RODRIGUEZ - AZUERO ASOCIADOS SA PUDIENDO UTILIZAR LA DENOMINACION RODRIGUEZ - AZUERO ABOGADOS | 20 | $ 7.040.347.000 |
| 48 | AVELLANEDAA & ASOCIADOS SAS | 47 | $ 7.021.283.509 |
| 49 | INVERSIONES PARA DESARROLLO TECNOLOGICO EMPRESARIAL SAS | 2 | $ 6.876.819.325 |
| 50 | CH ABOGADOS & CONSULTORES JURIDICOS S.A.S. | 31 | $ 6.843.174.529 |
| 51 | POSSE HERRERA RUIZ S.A.S. | 8 | $ 6.799.241.217 |
| 52 | CONSULTORES EN GESTION EMPRESARIAL LAF SAS | 16 | $ 6.785.508.638 |
| 53 | CHAPMAN WILCHES SAS | 29 | $ 6.764.079.956 |
| 54 | RIVERA & PONCE ABOGADOS SAS | 9 | $ 6.712.425.004 |
| 55 | GARRIGUES COLOMBIA S A S | 45 | $ 6.707.447.869 |
| 56 | BLANCO & DEGIOVANNI ABOGADOS Y CONSULTORES SAS | 61 | $ 6.701.953.254 |
| 57 | ROJAS & VASQUEZ ABOGADOS SAS | 65 | $ 6.645.134.147 |
| 58 | NEYVA ABOGADOS ASOCIADOS S A S | 33 | $ 6.441.138.519 |
| 59 | ORTEGON PULIDO ASOCIADOS S A S | 36 | $ 6.400.873.042 |
| 60 | EXPOSITO ABOGADOS S A S | 30 | $ 6.375.618.985 |
| 61 | ARETE S.A.S. | 1 | $ 5.794.322.517 |
| 62 | HERRERA & JIMENEZ CONSULTORES LEGALES S A S | 18 | $ 5.783.641.827 |
| 63 | ARRIETA MANTILLA & ASOCIADOS S A S | 16 | $ 5.716.152.159 |
| 64 | SUAREZ BELTRAN SAS | 31 | $ 5.647.140.335 |
| 65 | ABOGADOS ASOCIADOS DAFELT SAS | 54 | $ 5.583.518.803 |
| 66 | VELEZ ASESOG SAS | 9 | $ 5.579.883.038 |
| 67 | LEGAL EXPERT TAX S.A.S | 7 | $ 5.471.756.686 |
| 68 | R&R CONSULTORIAS S.A.S. | 32 | $ 5.425.321.208 |
| 69 | ACC SOLUCIONES INTEGRALES SAS | 6 | $ 5.216.371.440 |
| 70 | M & L LAW FIRM CONSULTORES S.A.S. | 23 | $ 4.994.966.910 |
| 71 | PAJARO & ASOCIADOS CONSULTORES JURIDICO FINANCIEROS S.A.S | 5 | $ 4.934.331.635 |
| 72 | MORENO SERVICIOS LEGALES S A S | 13 | $ 4.894.833.332 |
| 73 | TORREGROZA & DIAZGRANADOS SERVICIOS JURIDICOS ESPECIALIZADOS S.A.S. | 40 | $ 4.863.728.840 |
| 74 | CROWE CO S.A.S | 21 | $ 4.726.134.861 |
| 75 | COMUNFER S.A.S. | 62 | $ 4.701.021.354 |
| 76 | PÉREZ PORTACIO & ASOCIADOS S.A.S | 19 | $ 4.665.927.299 |
| 77 | PANIAGUA & COHEN ABOGADOS S.A.S. | 1 | $ 4.582.805.463 |
| 78 | SANCHEZ AMAYA Y TORO S.A.S. | 37 | $ 4.499.634.060 |
| 79 | L&Q REVISORES FISCALES AUDITORES EXTERNOS SAS | 86 | $ 4.413.393.858 |
| 80 | CONSILIO ABOGADOS S.A.S. | 37 | $ 4.405.479.104 |
| 81 | RINCÓN CASTRO ABOGADOS S.A.S | 5 | $ 4.373.257.456 |
| 82 | FORVIS MAZARS AUDIT S.A.S. BENEFICIO E INTERÉS COLECTIVO - BIC | 25 | $ 4.315.116.558 |
| 83 | BEJARANO RODRIGUEZ ABOGADOS S A S | 26 | $ 4.245.630.551 |
| 84 | BENAVIDES SANSEVIERO SOCIEDAD POR ACCIONES SIMPLIFICADA | 17 | $ 4.228.185.982 |
| 85 | TAKTIKUS S A S | 7 | $ 4.152.899.153 |
| 86 | RODRIGUEZ CASTAÑO ABOGADOS S A S | 28 | $ 4.109.428.220 |
| 87 | VITERI ABOGADOS SAS | 11 | $ 4.057.379.362 |
| 88 | GOMEZ GOMEZ ABOGADOS CONSULTORES S.A.S | 34 | $ 4.049.481.022 |
| 89 | ABRIL GÓMEZ MEJÍA ABOGADOS ASOCIADOS S.A.S | 18 | $ 4.039.425.374 |
| 90 | PREZIOSI TRUJILLO ASOCIADOS SAS | 22 | $ 4.035.542.843 |
| 91 | P&J CONSULTORES S.A.S. | 21 | $ 4.028.061.694 |
| 92 | WORLD LEGAL CORPORATION S A S | 6 | $ 3.917.269.535 |
| 93 | CIVIJURIS S.A.S. | 41 | $ 3.857.932.767 |
| 94 | BENAVIDES & DEL TORO ASOCIADOS SAS | 29 | $ 3.845.516.489 |
| 95 | INTERPROYECT-MY S.A.S. | 6 | $ 3.779.519.885 |
| 96 | VARGAS AYALA-ABOGADOS SAS | 9 | $ 3.760.704.384 |
| 97 | PHILIPPI, PRIETOCARRIZOSA, FERRERO DU & URIA S.A.S. | 21 | $ 3.731.948.000 |
| 98 | RAGUMO S.A.S. | 4 | $ 3.705.646.666 |
| 99 | BTL CONSULTORES S.A.S. | 17 | $ 3.672.893.959 |
| 100 | ORTIZ GUTIERREZ & ASOCIADOS LTDA ABOGADOS Y CONSULTORES JURIDICOS | 33 | $ 3.662.686.708 |