List of Issuer Audit Clients of Non-U.S. Registered Firms in Jurisdictions where the PCAOB is Denied Access to Conduct Inspections

This list identifies the issuers that file with the SEC financial statements audited by a PCAOB-registered firm located in a jurisdiction where the PCAOB is currently prevented from conducting inspections, or located in Hong Kong, where the PCAOB may be prevented from inspecting a firm's audit work related to a company's operations in China. The information here is derived from annual reports on Form 2 filed with the PCAOB by registered public accounting firms in 2010 and 2011, which, in combination, encompass audit reports issued by the firms in the period from April 1, 2009 to March 31, 2011. Except where otherwise indicated, the firm identified in both its 2010 and 2011 Form 2 having issued an audit report for the issuer. Additional information, as well as a version of this list sorted by jurisdiction and auditor, is available under Related Information.

Issuer
Auditor
Auditor Location
21Vianet Group, Inc.Ernst & Young Hua Ming LLPChina
3SBio Inc.Ernst & Young Hua Ming LLPChina
500.com LtdErnst & Young Hua Ming LLPChina
51job, Inc.PricewaterhouseCoopers Zhong Tian LLPChina
58.com Inc.PricewaterhouseCoopers Zhong Tian LLPChina
7 Days Group Holdings LtdKPMGHong Kong
Acorn International, Inc.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
Actions Semiconductor Co., Ltd.Deloitte Touche TohmatsuHong Kong
ADGS Advisory , IncUnion Power HK CPA LimitedHong Kong
ADGS Advisory, Inc.UHY Vocation HK CPA LimitedHong Kong
Advanced BioMedical Technologies, Inc.BAKER TILLY HONG KONG LIMITEDHong Kong
Airmedia Group Inc.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
Alibaba Group Holding LtdPricewaterhouseCoopersHong Kong
Allied Irish Banks P.L.C.DeloitteIreland
Allied Irish Banks plc-(date below is date of consent to use of previously issued audit report)KPMGIreland
Aluminum Corporation of China LtdErnst & YoungHong Kong
Anheuser-Bush Inbev SAPricewaterhouseCoopers Reviseurs d'EntreprisesBelgium
Antiviral Technologies, Inc.AWC (CPA) LIMITEDHong Kong
Aoxing Pharmaceutical Company, Inc.BDO China Shu Lun Pan Certified Public Accountants LLPChina
Ardmore Shipping CorporationErnst & Young Chartered AccountantsIreland
Asia Green Agriculture CorporationPKFHong Kong
Asia Travel CorpDominic K. F. Chan & CoHong Kong
ATA, Inc.KPMGHong Kong
Autohome Inc.Ernst & Young Hua Ming LLPChina
AutoNavi Holdings LtdDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
Avolon Holdings LimitedKPMGIreland
Baidu, Inc.Ernst & Young Hua Ming LLPChina
Baoshinn CorporationAWC (CPA) LIMITEDHong Kong
Baozun Inc.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
BioPharma Innovation Capital, LPErnst & Young Chartered AccountantsIreland
Biostar Pharmaceuticals, Inc.Clement C.W. Chan & Co.Hong Kong
Biostar Pharmaceuticals, Inc.Mazars CPA LimitedHong Kong
Bitauto Holdings LtdErnst & Young Hua Ming LLPChina
Blue Spa IncorporatedDominic K. F. Chan & CoHong Kong
Bodisen Biotech, Inc.Clement C.W. Chan & Co.Hong Kong
Bona Film Group LtdDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
Bonso Electronics International Inc.MOORE STEPHENS CPA LIMITEDHong Kong
CAM Group, IncDominic K. F. Chan & CoHong Kong
Camelot Information Systems Inc.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
Canadian Solar Inc.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
Ceetop, Inc.Clement C.W. Chan & Co.Hong Kong
Central European Distribution CorpErnst & Young Audyt Polska spólka z ograniczona odpowiedzialnoscia sp. k.Poland
Central European Distribution CorporationPricewaterhouseCoopers Sp. z o.o.Poland
Changyou.com LtdPricewaterhouseCoopers Zhong Tian LLPChina
Charm Communications Inc.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
China Automotive Systems IncPricewaterhouseCoopers Zhong Tian LLPChina
China BAK Battery, Inc.Crowe Horwath (HK) CPA LimitedHong Kong
China Biologic Products, Inc.KPMGHong Kong
China Cablecom Holdings, Ltd.UHY Vocation HK CPA LimitedHong Kong
China Ceramics Co., Ltd.Crowe Horwath (HK) CPA LimitedHong Kong
China Ceramics Co., Ltd.Grant ThorntonChina
China Cord Blood CorporationKPMGHong Kong
China Digital TV Holding Co., Ltd.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
China Distance Education Holdings LtdDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
CHINA EASTERN AIRLINES CORP LTDPricewaterhouseCoopersHong Kong
China Eastern Airlines Corporation LimitedErnst & Young Hua Ming LLPChina
China Education Alliance IncAWC (CPA) LIMITEDHong Kong
China Energy Recovery, Inc.PricewaterhouseCoopers Zhong Tian LLPChina
China Enterprises LimitedCrowe Horwath (HK) CPA LimitedHong Kong
China Finance Online Co. LTDDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
China Finance Online Co. LTDGrant ThorntonChina
China Gerui Advanced Materials Group LimitedUHY Vocation HK CPA LimitedHong Kong
China Hydroelectric CorpErnst & Young Hua Ming LLPChina
China Information Technology IncBDO LimitedHong Kong
China Internet Cafe Holdings Group, Inc.AWC (CPA) LIMITEDHong Kong
China Life Insurance Co LtdErnst & YoungHong Kong
China Lodging Group, LtdDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
China Metro-Rural Holdings LtdPricewaterhouseCoopersHong Kong
China Ming Yang Wind Power Group LimitedKPMGHong Kong
China Mobile Games & Entertainment Group LtdErnst & Young Hua Ming LLPChina
China Mobile LtdPricewaterhouseCoopers Zhong Tian LLPChina
China Natural Resources IncErnst & YoungHong Kong
China Nepstar Chain Drugstore Ltd.KPMGHong Kong
China Netwroks International Holdings Ltd.UHY Vocation HK CPA LimitedHong Kong
China New Borun CorporationBDO China Shu Lun Pan Certified Public Accountants LLPChina
China Pediatric Pharmaceuticals, Inc.Clement C.W. Chan & Co.Hong Kong
China Petroleum & Chemical CorpPricewaterhouseCoopers Zhong Tian LLPChina
China Petroleum & Chemical CorporationKPMGHong Kong
China Power Equipment, Inc.Mazars CPA LimitedHong Kong
China Precision Steel, Inc.MOORE STEPHENS CPA LIMITEDHong Kong
China Shesays Medical Cosmetology Inc.BDO China Shu Lun Pan Certified Public Accountants LLPChina
China Shianyun Group Corp., Ltd.AWC (CPA) LIMITEDHong Kong
China Shouguan Mining CorporationHKCMCPA Company LimitedHong Kong
China Sourthern Airlines Co LtdPricewaterhouseCoopers Zhong Tian LLPChina
China Sunergy Co., Ltd.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
China Techfaith Wireless Communication Technology LtdDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
China Telecom Corporation LimitedDeloitte Touche TohmatsuHong Kong
CHINA UNICOM (HONG KONG) LtdPricewaterhouseCoopersHong Kong
China Unicom (Hong Kong) Ltd.KPMGHong Kong
China XD Plastic Company LimitedKPMGHong Kong
China Xingbang Industry Group Inc.BAKER TILLY HONG KONG LIMITEDHong Kong
China Zenix Auto International LtdDeloitte Touche TohmatsuHong Kong
ChinaCache International Holdings LtdErnst & Young Hua Ming LLPChina
ChinaEdu CorpDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
ChipMOS TECHNOLOGIES (Bermuda) LTD.MOORE STEPHENS CPA LIMITEDHong Kong
Chukong Holdings LtdPricewaterhouseCoopers Zhong Tian LLPChina
Clixster Mobile Group IncHKCMCPA Company LimitedHong Kong
CN Dragon CorporationAWC (CPA) LIMITEDHong Kong
CNInsure Inc.Deloitte Touche TohmatsuHong Kong
CNOOC LTDDeloitte Touche TohmatsuHong Kong
Concord Medical Services Holdings LtdErnst & Young Hua Ming LLPChina
Country Style Cooking Restaurant Chain Co., Ltd.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
CRH PlcErnst & Young Chartered AccountantsIreland
CTRIP COM INTERNATIONAL LTDPricewaterhouseCoopers Zhong Tian LLPChina
Daqo New Energy Corp.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
Deswell Industries, Inc.BDO China Shu Lun Pan Certified Public Accountants LLPChina
Deswell Industries, Inc.BDO LimitedHong Kong
Domain Extremes Inc.AWC (CPA) LIMITEDHong Kong
Dragon Bright Mintai Botanical Tchnology (Cayman) LtdAWC (CPA) LIMITEDHong Kong
Dragon Jade International LtdDominic K. F. Chan & CoHong Kong
E-Commerce China Dangdang Inc.Ernst & Young Hua Ming LLPChina
E-future Information Technology Inc.Grant ThorntonChina
eHi Car Services LtdPricewaterhouseCoopers Zhong Tian LLPChina
E-House (China) Holdings LtdDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
eLong, Inc.Ernst & Young Hua Ming LLPChina
Eni S.p.A.Reconta Ernst & Young S.p.A.Italy
Entertainment Gaming Asia Inc.Ernst & YoungHong Kong
Etablissements Delhaize Frères Et Cie "Le Lion" (Groupe Delhaize)Deloitte Bedrijfsrevisoren / Reviseurs d’EntreprisesBelgium
Euro Tech Holdings Co LimitedBDO LimitedHong Kong
Euro Tech Holdings Co LtdDominic K. F. Chan & CoHong Kong
Euronav NVKlynveld Peat Marwick Goerdeler Bedrijfsrevisoren civil CVBA/SCRLBelgium
Exceed Company Ltd.Crowe Horwath (HK) CPA LimitedHong Kong
Fiat Chrysler Automobiles N.V.Reconta Ernst & Young S.p.A.Italy
First Asia Holdings LimitedJTC Fair Song CPA FirmChina
Focus Media Holding LtdDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
Galaxy Strategy & Communications Inc.UHY Vocation HK CPA LimitedHong Kong
GDC Technology LtdDeloitte Touche TohmatsuHong Kong
Gentium S.p.A.Reconta Ernst & Young S.p.A.Italy
Giant Interactive Group Inc.Ernst & Young Hua Ming LLPChina
Global-Tech Advanced Innovations IncMazars CPA LimitedHong Kong
Global-Tech Advanced Innovations Inc.BDO LimitedHong Kong
Gold Union IncHKCMCPA Company LimitedHong Kong
Governor and Company of Bank of IrelandPricewaterhouseCoopersIreland
Green Dragon Wood Products, IncHKCMCPA Company LimitedHong Kong
Guangshen Railway Co LtdPricewaterhouseCoopersHong Kong
Hailiang Education Group Inc.KPMG Huazhen LLPChina
Hanwha Q CELLS Co., Ltd.Ernst & Young Hua Ming LLPChina
Highway Holdings LtdDeloitte Touche TohmatsuHong Kong
Hollysys Automation Technologies, Ltd.Ernst & Young Hua Ming LLPChina
Hollysys Automation Technologies, Ltd.BDO LimitedHong Kong
Homeinns Hotel GroupPricewaterhouseCoopers Zhong Tian LLPChina
Hong Kong Television Network Ltd.KPMGHong Kong
Huaneng Power International Inc.KPMGHong Kong
ICON plcKPMGIreland
iDreamSky Technology LtdPricewaterhouseCoopers Zhong Tian LLPChina
IFM Investments LtdPricewaterhouseCoopers Zhong Tian LLPChina
iKang Healthcare Group, Inc.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
Innocoll AGGrant ThorntonIreland
Innocom Technology Holdings, IncHKCMCPA Company LimitedHong Kong
iSoftStone Holdings LtdDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
Iveda Solutions, Inc.AWC (CPA) LIMITEDHong Kong
JA Solar Holdings Co., Ltd.PricewaterhouseCoopers Zhong Tian LLPChina
Jazz Pharmaceuticals plcKPMGIreland
JD.com, Inc.PricewaterhouseCoopers Zhong Tian LLPChina
Jiayuan.com International LtdPricewaterhouseCoopers Zhong Tian LLPChina
JinkoSolar HoldingCo.,Ltd.PricewaterhouseCoopers Zhong Tian LLPChina
Jinpan International LimitedGrant ThorntonChina
Jrsis Health Care CorporationAWC (CPA) LIMITEDHong Kong
Jumei International Holding LtdPricewaterhouseCoopers Zhong Tian LLPChina
Kandi Technologies Group, Inc.AWC (CPA) LIMITEDHong Kong
Kongzhong CorpDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
Ku6 Media Co., LtdPricewaterhouseCoopers Zhong Tian LLPChina
LDK Solar Co., LtdKPMGHong Kong
Le Gaga Holdings LimitedKPMGHong Kong
Leju Holdings LtdDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
Lentuo International Inc.Ernst & Young Hua Ming LLPChina
LightInTheBox Holding Co., Ltd.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
Lihua International, Inc.Crowe Horwath (HK) CPA LimitedHong Kong
Luxottica Group S.p.A.Deloitte & Touche S.p.A.Italy
Luxottica Group SpaPricewaterhouseCoopers spaItaly
Materialise NVBDO Bedrijfsrevisoren - BDO Réviseurs d'EntreprisesBelgium
Maxclean Holdings LtdCrowe Horwath (HK) CPA LimitedHong Kong
Mecox Lane LtdDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
Melco Crown Entertainment LtdDeloitte Touche TohmatsuHong Kong
Mindray Medical International LtdPricewaterhouseCoopersHong Kong
Momo Inc.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
MONTAGE TECHNOLOGY GROUP LTDPricewaterhouseCoopers Zhong Tian LLPChina
Moxian China, IncDominic K. F. Chan & CoHong Kong
Nam Tai Property Inc.MOORE STEPHENS CPA LIMITEDHong Kong
Natuzzi S.p.A.Reconta Ernst & Young S.p.A.Italy
NetEase, Inc.PricewaterhouseCoopers Zhong Tian LLPChina
Network CN Inc.Union Power HK CPA LimitedHong Kong
New Oriental Education & Technology Group Inc.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
NF Energy Saving CorporationHKCMCPA Company LimitedHong Kong
Noah Education Holdings Ltd.Deloitte Touche TohmatsuHong Kong
Noah Holdings LtdDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
Nord Anglia Education, Inc.PricewaterhouseCoopersHong Kong
NQ Mobile Inc.PricewaterhouseCoopers Zhong Tian LLPChina
Nutrastar International Inc.Crowe Horwath (HK) CPA LimitedHong Kong
Orient Paper, Inc.BDO China Shu Lun Pan Certified Public Accountants LLPChina
Oriental Dragon CorporationGrant ThorntonChina
Origin Agritech LimitedBDO China Shu Lun Pan Certified Public Accountants LLPChina
Origin Agritech Ltd.BDO LimitedHong Kong
Ossen Innovation Co.,Ltd.Dahua CPA Co.,Ltd.China
PACIFIC VEGAS GLOBAL STRATEGIES INCMazars CPA LimitedHong Kong
Pactera Technology International Ltd.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
Perfect World Co., LtdPricewaterhouseCoopers Zhong Tian LLPChina
PETROCHINA CO LTDPricewaterhouseCoopersHong Kong
Petrochina Co. Ltd.KPMGHong Kong
PHAROL, SGPS S.A.DELOITTE & ASSOCIADOS, SROC, S.A.Portugal
Phoenix New Media LtdPricewaterhouseCoopers Zhong Tian LLPChina
PHYSICAL PROPERTY HOLDINGS, INC.Mazars CPA LimitedHong Kong
Pingtan Marine Enterprise Ltd.BDO China Shu Lun Pan Certified Public Accountants LLPChina
Pingtan Marine Enterprise Ltd.UHY Vocation HK CPA LimitedHong Kong
Plastec Technology, LtdDominic K. F. Chan & CoHong Kong
Qihoo 360 Technology Co LtdDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
Qunar Cayman Islands LtdErnst & Young Hua Ming LLPChina
RDA Microelectronics, Inc.PricewaterhouseCoopers Zhong Tian LLPChina
Rebel Group, Inc.Dominic K. F. Chan & CoHong Kong
REDtone Asia, Inc.AWC (CPA) LIMITEDHong Kong
Remedent IncVandelanotte Bedrijfsrevisoren CVBABelgium
Remedent, INCGrant Thornton Bedrijfsrevisoren - Réviseurs d'EntreprisesBelgium
ReneSola LtdDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
Renren Inc.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
Royale Globe Holdings, IncHKCMCPA Company LimitedHong Kong
Ryanair Holdings plcKPMGIreland
Sciclone Pharmaceuticals Inc.PricewaterhouseCoopers Zhong Tian LLPChina
Scientific Energy Inc.Dominic K. F. Chan & CoHong Kong
Semiconductor Manufacturing International CorpDeloitte Touche TohmatsuHong Kong
Seratosa IncDominic K. F. Chan & CoHong Kong
SGB International LimitedParker Randall CF H.K. CPA Ltd.Hong Kong
SGOCO Group, Ltd.Crowe Horwath (HK) CPA LimitedHong Kong
Shanda Games LtdPricewaterhouseCoopers Zhong Tian LLPChina
Simcere Pharmaceutical GroupKPMGHong Kong
Sina CorpPricewaterhouseCoopers Zhong Tian LLPChina
Sino Agro Food, Inc.Anthony Kam & Associates LimitedHong Kong
Sinopec Shanghai Petrochemical Co LtdPricewaterhouseCoopers Zhong Tian LLPChina
Sinopec Shanghai Petrochemical Company LimitedKPMGHong Kong
Sinovac Biotech LtdErnst & Young Hua Ming LLPChina
Sky Solar Holdings, Ltd.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
Sky-mobi LtdDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
Skystar Bio-pharmaceutical Company LimitedCrowe Horwath (HK) CPA LimitedHong Kong
Sohu.com IncPricewaterhouseCoopers Zhong Tian LLPChina
Solar Power, Inc.KPMG Huazhen LLPChina
SouFun Holdings LtdErnst & Young Hua Ming LLPChina
Southern State Sign CompanyCrowe Horwath AS S.r.l.Italy
SPREADTRUM COMMUNICATIONS INCPricewaterhouseCoopers Zhong Tian LLPChina
Studio II Brands Inc.UHY Vocation HK CPA LimitedHong Kong
Sungy Mobile Ltd.KPMG Huazhen LLPChina
Sutor Technology Group LTDGrant ThorntonChina
Sutor Technology Group Ltd.BDO China Shu Lun Pan Certified Public Accountants LLPChina
Synutra International, Inc.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
Takung Art Company LimitedAWC (CPA) LIMITEDHong Kong
TAL Education GroupDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
Taomee Holdings LtdDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
Tarena International, Inc.KPMG Huazhen LLPChina
Telecom Italia SpaPricewaterhouseCoopers spaItaly
The9 LTDDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
Toda International Holdings Inc.UHY Vocation HK CPA LimitedHong Kong
Trina Solar LimitedKPMGHong Kong
Trina Solar LtdDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
Trinity Biotech PlcGrant ThorntonIreland
Tuniu CorpPricewaterhouseCoopers Zhong Tian LLPChina
UMeWorld LimitedAWC (CPA) LIMITEDHong Kong
Uonlive CorporationHKCMCPA Company LimitedHong Kong
Utstarcom Holdings CorpPricewaterhouseCoopers Zhong Tian LLPChina
Verisilicon Holdings Co LtdDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
Viewtran Group, Inc.KPMGHong Kong
Vimicro International CorpErnst & Young Hua Ming LLPChina
Vipshop Holdings LtdDeloitte Touche TohmatsuHong Kong
Visionchina Media Inc.Deloitte Touche TohmatsuHong Kong
VLOV, Inc.Crowe Horwath (HK) CPA LimitedHong Kong
Wabco Holding Inc.Ernst & Young Bedrijfsrevisoren C.V.B.A - Réviseurs d'Entreprises S.C.R.LBelgium
Wabco Holding Inc.Ernst & Young Bedrijfsrevisoren C.V.B.A - Réviseurs d'Entreprises S.C.R.LBelgium
WEIBO CorpPricewaterhouseCoopers Zhong Tian LLPChina
Wonder Auto Technology, Inc.Crowe Horwath (HK) CPA LimitedHong Kong
Wowo LtdDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
WSP Holdings LtdDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
WuXi PharmaTech (Cayman) Inc.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
XcelMobility, Inc.AWC (CPA) LIMITEDHong Kong
Xinyuan Real Estate Co., Ltd.Ernst & Young Hua Ming LLPChina
Xueda Education GroupDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
Yanglin Soybean Inc.AWC (CPA) LIMITEDHong Kong
Yanzhou Coal Mining Company LimitedGrant ThorntonChina
Yasheng GroupGansu Hongxin Accountants LtdChina
Yingli Green Energy Holding Company LimitedKPMGHong Kong
Yongye International Inc.KPMGHong Kong
YOU On Demand Holdings, Inc.KPMG Huazhen LLPChina
Youku Tudou Inc.Ernst & Young Hua Ming LLPChina
YUS International Group Limited (f/k/a Asian Trends Media Holdings, Inc.)AWC (CPA) LIMITEDHong Kong
YUS INTERNATIONAL GROUP LTDAnthony Kam & Associates LimitedHong Kong
YY Inc.PricewaterhouseCoopers Zhong Tian LLPChina
Zhaopin LtdPricewaterhouseCoopers Zhong Tian LLPChina