Registered Firms Not Yet Inspected Even Though Four or More Years Have Passed Since Issuance of an Audit Report While Registered (as of December 31, 2009)

This list published today includes the names of registered firms for which, as of Dec. 31, 2009, 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. The Board announced its intention to publicly identify firms meeting that criteria in two releases: 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). This list is updated, at a minimum, on a semiannual basis to add firms that qualify for the list and also to remove firms from the list when the inspection fieldwork has been completed.

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 permit the PCAOB to postpone, for a limited time, the first inspections of certain non-U.S. firms. (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).)

Certain other firms are included on this list because access to information necessary to inspect the firm has so far been denied on the basis of asserted restrictions under non-U.S. law or objections based on national sovereignty.

The Board notes that inclusion on this list should not be construed to support any positive or negative inferences about the quality of the audit work of any firm on the list, nor about its systems, policies, procedures or practices.

 

Name of Firm Country
KPMG Wirtschaftsprufungs- und Steuerberatungs GmbH Austria
PwC Wirtschaftsprufung GmbH Austria
BV o.v.v.e. CVBA Deloitte Bedrijfsrevisor Reviseurs d'Entreprises SC 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
Grant Thornton Zhonghua China
PricewaterhouseCoopers Zhong Tian CPAs Limited Company China
Ernst & Young Cyprus
Ernst & Young Audit, s.r.o. Czech Republic
Deloitte Statsautoriseret Revisionsaktieselskab Denmark
PricewaterhouseCoopers Statsautoriseret Revisionsaktieselskab Denmark
PricewaterhouseCoopers Oy Finland
Barbier Frinault & Cie France
Deloitte & Associes France
Ernst & Young Audit France
Ernst & Young et Autres France
KPMG SA France
Mazars & Guerard France
PricewaterhouseCoopers Audit France
Salustro Reydel France
BDO Deutsche Warentreuhand Germany
Deloitte & Touche GmbH Wirtschaftsprufungsgesellschaft Germany
Ernst & Young AG WPG Germany
Ernst & Young DATAG WPG Germany
KPMG AG Wirtschaftspruefungsgesellschaft Germany
PricewaterhouseCoopers AG Wirtschaftsprufungsgesellschaft Germany
PRICEWATERHOUSECOOPERS AUDITING COMPANY SA Greece
BDO McCabe Lo Limited Hong Kong
Deloitte Touche Tohmatsu Hong Kong
Ernst & Young Hong Kong
Grant Thornton Hong Kong
KPMG Hong Kong
PricewaterhouseCoopers Hong Kong
KPMG Hungaria Kft. Hungary
PricewaterhouseCoopers Konyvv. Es Gazd. Tan. Kft. Hungary
Ernst & Young Ireland
BDO Sala Scelsi Farina Societa di Revisione per Azioni Italy
Deloitte & Touche S.p.A. Italy
KPMG S.p.A. Italy
PricewaterhouseCoopers spa Italy
Reconta Ernst & Young S.p.A. Italy
Ernst & Young Luxembourg
PricewaterhouseCoopers S.a r. l. Luxembourg
Deloitte Accountants Netherlands
Ernst & Young Accountants LLP Netherlands
KPMG Accountants N.V. Netherlands
PricewaterhouseCoopers Accountants N.V. Netherlands
Ernst & Young AS Norway
KPMG AS Norway
PricewaterhouseCoopers DA Norway
PricewaterhouseCoopers Sp. z o.o. Poland
Deloitte & Associados, SROC, S.A. Portugal
KPMG Auditores, S.A. Portugal
BDO Audiberia Auditores, S.L. Spain
Deloitte, S.L. Spain
Pricewaterhousecoopers Auditores, S.L. Spain
Deloitte & Touche AB Sweden
Ernst & Young AB Sweden
KPMG Bohlins AB Sweden
PricewaterhouseCoopers AB Sweden
Ernst & Young AG Switzerland
PricewaterhouseCoopers AG Switzerland
Cevdet Suner Denetim ve Yeminli Mali Musavirlik AS Turkey
Chantrey Vellacott DFK United Kingdom
Garbutt & Elliott LLP United Kingdom
Alcaraz Cabrera Vazquez Venezuela
Espiera, Sheldon y Asociados Venezuela