Registered Firms Not Yet Inspected Even Though Four or More Years Have Passed Since Issuance of an Audit Report While Registered (as of June 30, 2012)

This updated list includes the names of registered firms for which, as of June 30, 2012, the inspection fieldwork had not yet been completed by the PCAOB, even though more than four years have passed since the end of the calendar year in which the firm first issued an audit report while registered with the PCAOB. This updated list indicates that four firms were removed from the previous version of the 2012 list because the inspection fieldwork of such firms has been completed.

The Board had previously announced its intention to publicly identify firms meeting the criteria above. Such intention was communicated in the releases issued in connection with the PCAOB's adoption of PCAOB Rule 4003(g)[1] and PCAOB Rule 4003(f).[2] Accordingly, this list is updated, at a minimum, on a semiannual basis by adding firms that qualify for the list and also by removing firms for which the inspection fieldwork has been completed or that have voluntarily deregistered from the PCAOB.

The reasons that the inspection fieldwork for a firm has not been completed within four years of the firm having issued an audit report while registered with the PCAOB may vary. For example, some firms are included on the list because their inspections were postponed pursuant to Rule 4003(f) or Rule 4003(g), which permitted the PCAOB to postpone, for a limited time, the first inspections of certain non-U.S. firms.[3] Certain other firms are included on this list because access to information necessary to conduct inspections of such firms has so far been denied on the basis of asserted restrictions under local law or objections based on national sovereignty.

[1] PCAOB Release No. 2009-003, Final Rule Concerning the Timing of Certain Inspections of Non-U.S. Firms, and Other Issues Relating to Inspections of Non-U.S. Firms (June 25, 2009).

[2] PCAOB Release No. 2008-007, Rule Amendments Concerning the Timing of Certain Inspections of Non-U.S. Firms, and Other Issues Relating to Inspections of Non-U.S. Firms (Dec. 4, 2008).

[3] For more detail about these rules and the PCAOB's reasons for adopting them, please see PCAOB Release No. 2009-003, Final Rule Concerning the Timing of Certain Inspections of Non-U.S. Firms, and Other Issues Relating to Inspections of Non-U.S. Firms (June 25, 2009), issued in connection with the PCAOB's adoption of PCAOB Rule 4003(g); and PCAOB Release No. 2008-007, Rule Amendments Concerning the Timing of Certain Inspections of Non-U.S. Firms, and Other Issues Relating to Inspections of Non-U.S. Firms (Dec. 4, 2008), issued in connection with the PCAOB's adoption of PCAOB Rule 4003(f).

 

Name of Firm Country
PwC Wirtschaftsprufung GmbH Austria
Deloitte Bedrijfsrevisoren / Reviseurs d'Entreprises Belgium
Klynveld Peat Marwick Goerdeler Bedrijfsrevisoren civil CVBA/SCRL Belgium
PKF bedrijfsrevisoren BV o.v.v.e. CVBA Belgium
Baker Tilly China Ltd. China
Deloitte Touche Tohmatsu Certified Public Accountants Ltd China
Ernst & Young Hua Ming Certified Public Accountants China
PricewaterhouseCoopers Zhong Tian CPAs Limited Company China
Reanda CPAs Co., Ltd China
Shanghai Zhonghua Certified Public Accountants (formerly known as Grant Thornton Zhonghua) China
Ernst & Young Cyprus Limited Cyprus
Ernst & Young Audit, s.r.o. Czech Republic
Deloitte Statsautoriseret Revisionsaktieselskab Denmark
PricewaterhouseCoopers Statsautoriseret Revisionsaktieselskab Denmark
PricewaterhouseCoopers Oy Finland
Deloitte & Associes France
Ernst & Young Audit France
Ernst & Young et Autres France
KPMG SA France
Mazars France
PricewaterhouseCoopers Audit France
Salustro Reydel (KPMG) France
BDO AG Wirtschaftsprufungsgesellschaft Germany
Deloitte & Touche GmbH Wirtschaftsprufungsgesellschaft Germany
Ernst & Young GmbH Wirtschaftspruefungsgesellschaft Germany
KPMG AG Wirtschaftspruefungsgesellschaft Germany
KPMG Certified Auditors A.E. Greece
Pricwaterhousecoopers Auditing Company SA Greece
BDO Limited Hong Kong
Deloitte Touche Tohmatsu Hong Kong
Ernst & Young Hong Kong
HLB Hodgson Impey Cheng Hong Kong
KPMG Hong Kong
Mazars CPA Limited Hong Kong
PricewaterhouseCoopers Hong Kong
BDO Magyarország Könyvvizsgáló Kft. Hungary
KPMG Hungaria Kft. Hungary
PricewaterhouseCoopers Konyvvizsgalo es Gazdasagi Tanacsado Kft. Hungary
Ernst & Young Chartered Accountants Ireland
BDO S.p.A. Italy
Deloitte & Touche S.p.A. Italy
KPMG S.p.A. Italy
PricewaterhouseCoopers spa Italy
Reconta Ernst & Young S.p.A. Italy
PricewaterhouseCoopers S.a r. l. Luxembourg
Deloitte Accountants B.V. Netherlands
Ernst & Young Accountants LLP Netherlands
KPMG Accountants N.V. Netherlands
PricewaterhouseCoopers Accountants N.V. Netherlands
PricewaterhouseCoopers Sp. z o.o. Poland
Deloitte & Associados, SROC, S.A. Portugal
KPMG & Associados - Sociedade de Revisores Oficiais de Contas, S.A. Portugal
BDO Auditores, S.L. Spain
Deloitte, S.L. Spain
Ernst & Young, S.L. Spain
Pricewaterhousecoopers Auditores, S.L. Spain
Deloitte AB Sweden
Ernst & Young AB Sweden
KPMG AB Sweden
PricewaterhouseCoopers AB Sweden
Deloitte AG Switzerland
Espiera, Sheldon y Asociados Venezuela
Rodriguez Velazquez & Asociados (formerly known as Alcaraz Cabrera Vazquez) Venezuela