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| 21Vianet Group, Inc. | Ernst & Young Hua Ming Certified Public Accountants | China |
| 3SBio Inc. | Ernst & Young Hua Ming Certified Public Accountants | China |
| 51JOB, INC. | PricewaterhouseCoopers Zhong Tian CPAs Limited Company | China |
| 7 Days Group Holdings Ltd | KPMG | China |
| ACL Semiconductors Inc. | Albert Wong & Co. (2011 Form 2) | Hong Kong |
| Acorn International, Inc. | DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED | China |
| Actions Semiconductor Co Ltd | Deloitte Touche Tohmatsu | Hong Kong |
| Advanced BioMedical Technologies, Inc. | BAKER TILLY HONG KONG LIMITED | Hong Kong |
| AEGEAN MARINE PETROLEUM INC | Deloitte Hadjipavlou,Sofianos, Cambanis SA | Greece |
| AGGELIKI SHIPPING LTD | Deloitte Hadjipavlou,Sofianos, Cambanis SA | Greece |
| Agria Corp | Ernst & Young Hua Ming Certified Public Accountants | China |
| Agrisolar Solutions, Inc | HKCMCPA Company Limited (2011 Form 2) | Hong Kong |
| Airmedia Group Inc. | DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED | China |
| Aktiebolaget Svensk Exportkredit | Ernst & Young AB | Sweden |
| ALLENDALE INVESTMENTS S.A | Deloitte Hadjipavlou,Sofianos, Cambanis SA | Greece |
| Allied Irish Banks plc | KPMG | Ireland |
| Allships Ltd | Ernst & Young (Hellas) Certified Auditors Accountants S.A. (2011 Form 2) | Greece |
| AlphaRx, Inc. | Albert Wong & Co. | Hong Kong |
| ALTERWALL BUSINESS INC | Deloitte Hadjipavlou,Sofianos, Cambanis SA | Greece |
| ALUMINUM CORP OF CHINA LTD | PricewaterhouseCoopers | Hong Kong |
| Ambow Education Holding Ltd. | PricewaterhouseCoopers Zhong Tian CPAs Limited Company | China |
| American Oriental Bioengineering, Inc. | Ernst & Young Hua Ming Certified Public Accountants (2011 Form 2) | China |
| American Smooth Wave Ventures, Inc. | BAKER TILLY HONG KONG LIMITED (2011 Form 2) | Hong Kong |
| Anheuser-Busch Inbev SA | PricewaterhouseCoopers Reviseurs d'Entreprises | Belgium |
| Anheuser-Busch InBev SA | Klynveld Peat Marwick Goerdeler Bedrijfsrevisoren civil CVBA/SCRL (2011 Form 2) | Belgium |
| Antiviral Technologies, Inc. | Albert Wong & Co. | Hong Kong |
| Apextalk Holdings Inc. | BAKER TILLY HONG KONG LIMITED (2011 Form 2) | Hong Kong |
| ArcelorMittal | Deloitte Audit | Luxembourg |
| Asia Global Holding Corp. | HKCMCPA Company Limited (2011 Form 2) | Hong Kong |
| Asia Green Agriculture Corporation | PKF | Hong Kong |
| Asia Pacific Wire & Cable Corp Ltd | Ernst & Young | Hong Kong |
| AsiaInfo-Linkage, Inc. | DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED | China |
| ATA Inc. | KPMG | China |
| Autoliv Inc. | Ernst & Young AB | Sweden |
| AutoNavi Holdings Limited | DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED | China |
| AVAST Software B.V. | Ernst & Young Audit, s.r.o. | Czech Republic |
| Baidu, Inc. | Ernst & Young Hua Ming Certified Public Accountants | China |
| Baoshinn Corporation | Albert Wong & Co. | Hong Kong |
| Baoshinn Corporation | Dominic K. F. Chan & Co (2011 Form 2) | Hong Kong |
| BIOPACK ENVIRONMENTAL SOLUTIONS INC. | WONG LAM LEUNG & KWOK C.P.A. LIMITED (2011 Form 2) | Hong Kong |
| Biostar Pharmaceuticals, Inc. | Mazars CPA Limited | Hong Kong |
| Bitauto Holdings Ltd | Ernst & Young Hua Ming Certified Public Accountants | China |
| Blue Spa Incorporated | Dominic K. F. Chan & Co | Hong Kong |
| Bodisen Biotech, Inc | Clement C.W. Chan & Co. | Hong Kong |
| Bona Film Group Limited | DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED | China |
| Bonso Electronics International, Inc. | Moore Stephens | Hong Kong |
| BOX SHIPS INC | Deloitte Hadjipavlou,Sofianos, Cambanis SA | Greece |
| Business Development Solutions, Inc. | PKF | Hong Kong |
| Camelot Information Systems Inc | DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED | China |
| Canadian Solar Inc. | DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED | China |
| CAPITAL PRODUCT PARTNERS LIMITED | Deloitte Hadjipavlou,Sofianos, Cambanis SA | Greece |
| Cathay Industrial Biotech Ltd. | KPMG | China |
| Central European Distribution Corp | Ernst&Young Audit Sp .o.o. | Poland |
| Central European Distribution Corporation | PricewaterhouseCoopers Sp. z o.o. (2011 Form 2) | Poland |
| Changda International Holdings, Inc. | Mazars CPA Limited | Hong Kong |
| Changyou.com Ltd | PricewaterhouseCoopers Zhong Tian CPAs Limited Company | China |
| Charm Communications Inc. | DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED | China |
| Chatter Box Call Center Ltd | Dominic K. F. Chan & Co | Hong Kong |
| Chemspec International Ltd | KPMG | China |
| CHINA AUTOMOTIVE SYSTEMS INC | PricewaterhouseCoopers Zhong Tian CPAs Limited Company | China |
| China BAK Battery, Inc. | PKF | Hong Kong |
| China Biologic Products, Inc. | KPMG | China |
| China Cablecom Holdings Limited | UHY Vocation HK CPA Limited | Hong Kong |
| China Carbon Graphite Group | BDO China Dahua CPA Co.,Ltd. | China |
| China Ceetop.com, Inc | Clement C.W. Chan & Co. | Hong Kong |
| China Ceramics Co.Ltd | Grant Thornton | China |
| China Chemical Corp. | K.P. CHENG & CO. (2011 Form 2) | Hong Kong |
| China Cord Blood Corporation | KPMG | China |
| China Digital TV Holding Co., Ltd. | DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED | China |
| China Digital Ventures Corporation | Albert Wong & Co. (2011 Form 2) | Hong Kong |
| China Distance Education Holdings Ltd | DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED | China |
| China Dredging Group Co., Ltd. | UHY Vocation HK CPA Limited | Hong Kong |
| CHINA EASTERN AIRLINES CORP LTD | PricewaterhouseCoopers | Hong Kong |
| China Energy Recovery, Inc. | PricewaterhouseCoopers Zhong Tian CPAs Limited Company | China |
| China Enterprises Limited | Crowe Horwath (HK) CPA Limited (2011 Form 2) | Hong Kong |
| China Equity Platform Holding Group Ltd | Albert Wong & Co. | Hong Kong |
| China Executive Education Corp. | Albert Wong & Co. | Hong Kong |
| China Finance Online Co. LTD | DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED | China |
| China Gengsheng Minerals, Inc. | PKF (2011 Form 2) | Hong Kong |
| China Gerui Advanced Materials Group Limited | UHY Vocation HK CPA Limited | Hong Kong |
| China Grand Resorts Inc. | UHY Vocation HK CPA Limited (2011 Form 2) | Hong Kong |
| China GrenTech CORP LTD | PricewaterhouseCoopers Zhong Tian CPAs Limited Company | China |
| China Grentech Corporation Limited | KPMG (2011 Form 2) | China |
| China Hydroelectric Corporation | Ernst & Young Hua Ming Certified Public Accountants | China |
| China Information Technology Inc, | BDO Limited (2011 Form 2) | Hong Kong |
| China Integrated Energy, Inc. | KPMG (2011 Form 2) | China |
| China Jianye Fuel, Inc. | Albert Wong & Co. (2011 Form 2) | Hong Kong |
| China Kanghui Holdings | Ernst & Young Hua Ming Certified Public Accountants | China |
| CHINA LIFE INSURANCE CO LTD | PricewaterhouseCoopers | Hong Kong |
| China Linen Textile, Bohai Pharmaceutcial, Tanke Bioscience, Yinfu Gold, China V, | Parker Randall CF H.K. CPA Ltd. (2011 Form 2) | Hong Kong |
| China Lodging Group, Ltd | DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED | China |
| China Marine Food Group Limited | BDO China Dahua CPA Co.,Ltd. | China |
| China Mass Media Corp. | PricewaterhouseCoopers Zhong Tian CPAs Limited Company | China |
| China Media Group Corporation | Albert Wong & Co. (2011 Form 2) | Hong Kong |
| China MediaExpress Holdings Inc | Deloitte Touche Tohmatsu (2011 Form 2) | Hong Kong |
| China Medical Technologies, Inc. | PricewaterhouseCoopers Zhong Tian CPAs Limited Company | China |
| China Medical Technologies, Inc. | KPMG (2011 Form 2) | China |
| CHINA METRO-RURAL HOLDINGS Ltd | PricewaterhouseCoopers | Hong Kong |
| China Ming Yang Wind Power Group Limited | KPMG | China |
| China Mobile Limited | KPMG | China |
| China Multimedia, Inc. | PKF | Hong Kong |
| China Natural Resources Inc | Ernst & Young | Hong Kong |
| China Nepstar Chain Drugstore Ltd | KPMG | China |
| China Networks International Holdings Ltd. | UHY Vocation HK CPA Limited | Hong Kong |
| China New Borun Corporation | BDO China Dahua CPA Co.,Ltd. (2011 Form 2) | China |
| China North East Petroleum Holdings Ltd | BAKER TILLY HONG KONG LIMITED | Hong Kong |
| China Nuokang Bio-Pharmaceutical Inc. | Ernst & Young Hua Ming Certified Public Accountants | China |
| CHINA NUTRIFRUIT GROUP LTD. | HLB HODGSON IMPEY CHENG | Hong Kong |
| China Pediatric Pharmaceuticals, Inc | Clement C.W. Chan & Co. | Hong Kong |
| China Petroleum & Chemical Corporation | KPMG | China |
| China Pharmaceuticals, Inc | Clement C.W. Chan & Co. | Hong Kong |
| China Power Equipment, Inc. | Mazars CPA Limited | Hong Kong |
| China Precision Steel, Inc. | Moore Stephens | Hong Kong |
| CHINA PREMIUM LIFESTYLE ENTERPRISE, INC. | HLB HODGSON IMPEY CHENG | Hong Kong |
| China Printing & Packaging, Inc | Clement C.W. Chan & Co. | Hong Kong |
| China Real Estate Information Corp | DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED | China |
| China SHESAYS Medical Cosmetology Inc. | BAKER TILLY HONG KONG LIMITED | Hong Kong |
| China Southern Airlines Co Ltd | KPMG | China |
| China Sports Holding Company Limited | Crowe Horwath (HK) CPA Limited | Hong Kong |
| China Sun Group High-Tech Company | HKCMCPA Company Limited (2011 Form 2) | Hong Kong |
| China Sunergy Co., Ltd. | DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED | China |
| China Techfaith Wireless Communication Technology LTD | DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED | China |
| China Technology Development Group | DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED | China |
| CHINA TECHNOLOGY DEVELOPMENT GROUP CORP | PricewaterhouseCoopers Zhong Tian CPAs Limited Company | China |
| China Telecom Corporation Limited | KPMG | China |
| China Topreach Inc. | UHY Vocation HK CPA Limited | Hong Kong |
| China TransInfo Technology Corp | BDO China Dahua CPA Co.,Ltd. (2011 Form 2) | China |
| China TransInfo Technology, Corp. | BDO China Shu Lun Pan Certified Public Accountants LLP | China |
| CHINA UNICOM (HONG KONG) Ltd | PricewaterhouseCoopers | Hong Kong |
| China XD Plastic Company Limited | KPMG | China |
| China XD Plastics Company Limited | Moore Stephens (2011 Form 2) | Hong Kong |
| China Xingbang Industry Group, Inc. | BAKER TILLY HONG KONG LIMITED | Hong Kong |
| China Zenix Auto International Ltd | Deloitte Touche Tohmatsu | Hong Kong |
| China-Biotics Inc | BDO Limited (2011 Form 2) | Hong Kong |
| ChinaCache International Holdings Ltd. | Ernst & Young Hua Ming Certified Public Accountants | China |
| Chinacast Education Corp | DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED | China |
| ChinaEdu CORP | DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED | China |
| ChipMOS TECHNOLOGIES (Bermuda) LTD. | Moore Stephens | Hong Kong |
| Chisen Electric Corp | Mazars CPA Limited | Hong Kong |
| City Telecom (HK) Limited | KPMG | China |
| Cloudary Corp. | PricewaterhouseCoopers Zhong Tian CPAs Limited Company | China |
| CN Dragon Corporation | Albert Wong & Co. | Hong Kong |
| CNC Development Limited | UHY Vocation HK CPA Limited | Hong Kong |
| CNInsure Inc. | Deloitte Touche Tohmatsu | Hong Kong |
| CNOOC Ltd | Ernst & Young | Hong Kong |
| COCA-COLA HELLENIC BOTTLING CO SA | PRICEWATERHOUSECOOPERS AUDITING COMPANY SA | Greece |
| Cogo Group, Inc. | KPMG (2011 Form 2) | China |
| COL CHINA ONLINE INTERNATIONAL INC | Mazars CPA Limited | Hong Kong |
| Computer Graphics International Inc | Clement C.W. Chan & Co. | Hong Kong |
| Concord Medical Services Holdings Ltd | Ernst & Young Hua Ming Certified Public Accountants | China |
| Costamare | Ernst & Young (Hellas) Certified Auditors Accountants S.A. (2011 Form 2) | Greece |
| Country Style Cooking Restaurant Chain Co. Ltd | DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED | China |
| CRH public limited company | Ernst & Young Chartered Accountants | Ireland |
| CRUDE CARRIERS CORPORATION | Deloitte Hadjipavlou,Sofianos, Cambanis SA | Greece |
| Cryptologic Limited | Grant Thornton | Ireland |
| CTRIP COM INTERNATIONAL LTD | PricewaterhouseCoopers Zhong Tian CPAs Limited Company | China |
| Danaos Corp | PRICEWATERHOUSECOOPERS AUDITING COMPANY SA | Greece |
| Daqo New Energy Corp. | DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED | China |
| Decor Products International, Inc | HKCMCPA Company Limited (2011 Form 2) | Hong Kong |
| Delhaize Group | Deloitte Bedrijfsrevisoren / Reviseurs d’Entreprises | Belgium |
| Deswell Industries, Inc. | BDO Limited | Hong Kong |
| Diana Containerships Inc | Ernst & Young (Hellas) Certified Auditors Accountants S.A. (2011 Form 2) | Greece |
| Diana Shipping Inc. | Ernst & Young (Hellas) Certified Auditors Accountants S.A. (2011 Form 2) | Greece |
| DIANA TRADING LTD | Deloitte Hadjipavlou,Sofianos, Cambanis SA | Greece |
| Diguang International Development Co.,Ltd. | BDO China Dahua CPA Co.,Ltd. (2011 Form 2) | China |
| DNA Systems, Inc. | PKF | Hong Kong |
| Domain Extremes Inc | Dominic K. F. Chan & Co | Hong Kong |
| DRYSHIPS INC | Deloitte Hadjipavlou,Sofianos, Cambanis SA | Greece |
| Dryships Inc | Ernst & Young (Hellas) Certified Auditors Accountants S.A. (2011 Form 2) | Greece |
| Eco Energy Pumps, Inc | Albert Wong & Co. (2011 Form 2) | Hong Kong |
| E-Commerce China Dangdang Inc. | Ernst & Young Hua Ming Certified Public Accountants | China |
| eFuture information Technology Inc. | Grant Thornton | China |
| E-House (China) Holdings Ltd | DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED | China |
| Elan Corporation plc | KPMG | Ireland |
| ELENI SHIPPING LTD | Deloitte Hadjipavlou,Sofianos, Cambanis SA | Greece |
| eLong, Inc. | Ernst & Young Hua Ming Certified Public Accountants | China |
| EMMENTALY BUSINESS INC | Deloitte Hadjipavlou,Sofianos, Cambanis SA | Greece |
| Eni S.p.A. | Reconta Ernst & Young S.p.A. | Italy |
| ENI SPA | PricewaterhouseCoopers spa (2011 Form 2) | Italy |
| Entertainment Gaming Asia Inc. | Ernst & Young | Hong Kong |
| ETERNITY SHIPPING CO | Deloitte Hadjipavlou,Sofianos, Cambanis SA | Greece |
| Euro Tech Holdings Co Limited | BDO Limited | Hong Kong |
| European Investment Bank | KPMG Luxembourg S.à r.l. | Luxembourg |
| EUROSEAS LTD | Deloitte Hadjipavlou,Sofianos, Cambanis SA | Greece |
| Excel Maritime Carriers Ltd | Ernst & Young (Hellas) Certified Auditors Accountants S.A. (2011 Form 2) | Greece |
| Feihe International | DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED | China |
| Feihe International Inc. | Crowe Horwath (HK) CPA Limited | Hong Kong |
| First Asia Holdings Limited | JTC Fair Song CPA Firm (2011 Form 2) | China |
| Focus Media Holding LTD | DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED | China |
| Free Seas | Ernst & Young (Hellas) Certified Auditors Accountants S.A. (2011 Form 2) | Greece |
| FREESEAS INC | PRICEWATERHOUSECOOPERS AUDITING COMPANY SA | Greece |
| Funtalk China Holdings Ltd | Deloitte Touche Tohmatsu (2011 Form 2) | Hong Kong |
| Fushi Copperweld, Inc. | KPMG | China |
| Galaxy Strategy & Communications Inc. | UHY Vocation HK CPA Limited (2011 Form 2) | Hong Kong |
| GASLOG LIMITED | Deloitte Hadjipavlou,Sofianos, Cambanis SA | Greece |
| GC China Turbine Corp | DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED (2011 Form 2) | China |
| Gentium S.p.A. | Reconta Ernst & Young S.p.A. | Italy |
| GFR Pharmaceuticals, Inc | HKCMCPA Company Limited (2011 Form 2) | Hong Kong |
| GHN Agrispan Holding Company | HKCMCPA Company Limited (2011 Form 2) | Hong Kong |
| Giant Interactive Group Inc. | Ernst & Young Hua Ming Certified Public Accountants | China |
| Global Education & Technology Group Ltd | PricewaterhouseCoopers Zhong Tian CPAs Limited Company | China |
| Global-Tech Advanced Innovations Inc. | BDO Limited | Hong Kong |
| Global-Tech Advanced Innovations Inc. | Ernst & Young (2011 Form 2) | Hong Kong |
| Globus Maritime Ltd | Ernst & Young (Hellas) Certified Auditors Accountants S.A. (2011 Form 2) | Greece |
| Gold Horse International, Inc. | Crowe Horwath (HK) CPA Limited | Hong Kong |
| Greatmat Technology Corporation | Albert Wong & Co. (2011 Form 2) | Hong Kong |
| Green Dragon Wood Products, Inc | HKCMCPA Company Limited (2011 Form 2) | Hong Kong |
| GUANGSHEN RAILWAY CO LTD | PricewaterhouseCoopers | Hong Kong |
| Guanwei Recycling Corp. | BDO Limited (2011 Form 2) | Hong Kong |
| Gulf Resources Inc | BDO Limited (2011 Form 2) | Hong Kong |
| Gushan Environmental Energy Limited | KPMG | China |
| Hanwha SolarOne Co., Ltd. | Ernst & Young Hua Ming Certified Public Accountants | China |
| Hellenic Telecommunications Organisation S.A. | Ernst & Young (Hellas) Certified Auditors Accountants S.A. (2011 Form 2) | Greece |
| Highpower International Inc | Dominic K. F. Chan & Co (2011 Form 2) | Hong Kong |
| Highway Holdings Ltd | Deloitte Touche Tohmatsu | Hong Kong |
| Hisoft Technology International Limited | DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED | China |
| Hollysys Automation Technologies, Ltd. | BDO Limited | Hong Kong |
| Home Inns & Hotels Management Inc. | PricewaterhouseCoopers Zhong Tian CPAs Limited Company | China |
| HUANENG POWER INTERNATIONAL INC | PricewaterhouseCoopers | Hong Kong |
| Huifeng Bio-Pharmaceutical Technology, Inc. | BAKER TILLY HONG KONG LIMITED (2011 Form 2) | Hong Kong |
| Huiheng Medical Inc. | UHY Vocation HK CPA Limited | Hong Kong |
| ICON plc | KPMG | Ireland |
| IFM Investments Ltd | PricewaterhouseCoopers Zhong Tian CPAs Limited Company | China |
| iGlue Inc. (formerly Hardwired Interactive, Inc) | BDO Magyarország Könyvvizsgáló Kft. | Hungary |
| Innocom Technology Holdings, Inc. | HKCMCPA Company Limited (2011 Form 2) | Hong Kong |
| Invitel Holdings A/S | PricewaterhouseCoopers Könyvvizsgáló Kft. (2011 Form 2) | Hungary |
| iSoftStone Holdings Ltd. | DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED | China |
| Iveda Solutions, Inc. | Albert Wong & Co. | Hong Kong |
| JA Solar Holdings Co., Ltd. | PricewaterhouseCoopers Zhong Tian CPAs Limited Company | China |
| Jazz Pharmaceuticals plc | KPMG | Ireland |
| Jet Neko, Inc | Dominic K. F. Chan & Co | Hong Kong |
| JIAYUAN.COM INTERNATIONAL LTD | PricewaterhouseCoopers Zhong Tian CPAs Limited Company | China |
| JinkoSolar Holding Co., Ltd. | PricewaterhouseCoopers Zhong Tian CPAs Limited Company | China |
| Jinmimi Network Inc. | Albert Wong & Co. | Hong Kong |
| JINPAN INTL LTD | Grant Thornton | China |
| Kandi Technologies, Corp | Albert Wong & Co. | Hong Kong |
| Kiwa Bio-Tech Products Group Corporation | Crowe Horwath (HK) CPA Limited | Hong Kong |
| Kongzhong Corp | DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED | China |
| Ku6 Media Co., Ltd | PricewaterhouseCoopers Zhong Tian CPAs Limited Company | China |
| LDK Solar Co., Ltd | KPMG | China |
| Le Gaga Holdings Limited | KPMG | China |
| Lentuo International Inc. | Ernst & Young Hua Ming Certified Public Accountants | China |
| LianDi Clean Technology Inc. | Crowe Horwath (HK) CPA Limited | Hong Kong |
| Lihua International, Inc. | Crowe Horwath (HK) CPA Limited | Hong Kong |
| Linktone Ltd | Ernst & Young Hua Ming Certified Public Accountants | China |
| Lizhan Environmental Corporation | UHY Vocation HK CPA Limited | Hong Kong |
| Longtop Financial Technologies Ltd | DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED (2011 Form 2) | China |
| Luxottica Group S.p.A. | Deloitte & Touche S.p.A. | Italy |
| Magyar Telekom Nyrt. | PricewaterhouseCoopers Könyvvizsgáló Kft. (2011 Form 2) | Hungary |
| Man Shing Agricultural Holdings, Inc. | Moore Stephens | Hong Kong |
| MANOLIS SHIPPING LTD | Deloitte Hadjipavlou,Sofianos, Cambanis SA | Greece |
| Mecox Lane Limited | DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED | China |
| Melco Crown Entertainment Ltd | Deloitte Touche Tohmatsu | Hong Kong |
| Mezabay International Inc | HKCMCPA Company Limited (2011 Form 2) | Hong Kong |
| Millicom International Cellular S.A. | PricewaterhouseCoopers, Société coopérative | Luxembourg |
| Mindray Medical International LTD | PricewaterhouseCoopers | Hong Kong |
| Mindray Medical International Ltd | DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED (2011 Form 2) | China |
| Nam Tai Electronics, Inc. | Moore Stephens | Hong Kong |
| NATIONAL BANK OF GREECE | Deloitte Hadjipavlou,Sofianos, Cambanis SA | Greece |
| Natuzzi S.p.A. | KPMG S.p.A. | Italy |
| Natuzzi S.p.A. | Reconta Ernst & Young S.p.A. | Italy |
| Navios Maritime Acquisition CORP | PRICEWATERHOUSECOOPERS AUDITING COMPANY SA | Greece |
| Navios Maritime Holdings Inc. | PRICEWATERHOUSECOOPERS AUDITING COMPANY SA | Greece |
| Navios Maritime Partners L.P | PRICEWATERHOUSECOOPERS AUDITING COMPANY SA | Greece |
| NetEase, Inc. | PricewaterhouseCoopers Zhong Tian CPAs Limited Company | China |
| Network CN Inc. | BAKER TILLY HONG KONG LIMITED (2011 Form 2) | Hong Kong |
| New Dragon Asia Corp. | BAKER TILLY HONG KONG LIMITED (2011 Form 2) | Hong Kong |
| New Oriental Education & Technology Group Inc. | DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED | China |
| NewLead Holdings Ltd | PRICEWATERHOUSECOOPERS AUDITING COMPANY SA | Greece |
| Newsummit Biopharma Holdings Ltd | DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED | China |
| NF Energy Saving Corp | HKCMCPA Company Limited (2011 Form 2) | Hong Kong |
| Noah Education Holdings Ltd. | Deloitte Touche Tohmatsu | Hong Kong |
| Noah Holdings Limited | DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED | China |
| Northport Network Systems, Inc. | BAKER TILLY HONG KONG LIMITED (2011 Form 2) | Hong Kong |
| NOUMEA SHIPPING LTD | Deloitte Hadjipavlou,Sofianos, Cambanis SA | Greece |
| Novo Nordisk A/S | PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab | Denmark |
| NQ Mobile Inc. | PricewaterhouseCoopers Zhong Tian CPAs Limited Company | China |
| Nutrastar International Inc. | Crowe Horwath (HK) CPA Limited | Hong Kong |
| Ocean Freight Inc | Ernst & Young (Hellas) Certified Auditors Accountants S.A. (2011 Form 2) | Greece |
| Omega Navigation Enterprises Inc | Ernst & Young (Hellas) Certified Auditors Accountants S.A. (2011 Form 2) | Greece |
| OmniaLuo, Inc. | PKF (2011 Form 2) | Hong Kong |
| Orient Paper Inc. | BDO Limited (2011 Form 2) | Hong Kong |
| Orient Paper, Inc. | BDO China Shu Lun Pan Certified Public Accountants LLP | China |
| Origin Agritech Limited | BDO China Shu Lun Pan Certified Public Accountants LLP | China |
| Origin Agritech Ltd. | BDO Limited (2011 Form 2) | Hong Kong |
| Ossen Innovation Co.,Ltd. | BDO China Dahua CPA Co.,Ltd. | China |
| OXAMEDIA S.R.L. | PRAUDITING SRL | Italy |
| Pacific Bepure Industry, Inc. | PKF (2011 Form 2) | Hong Kong |
| PACIFIC VEGAS GLOBAL STRATEGIES INC | Mazars CPA Limited | Hong Kong |
| Pansoft Company Limited | Crowe Horwath (HK) CPA Limited | Hong Kong |
| PANTELIS SHIPPING LTD | Deloitte Hadjipavlou,Sofianos, Cambanis SA | Greece |
| PARAGON SHIPPING INC | Deloitte Hadjipavlou,Sofianos, Cambanis SA (2011 Form 2) | Greece |
| Perfect World Co., Ltd. | PricewaterhouseCoopers Zhong Tian CPAs Limited Company | China |
| PETROCHINA CO LTD | PricewaterhouseCoopers | Hong Kong |
| Phoenix New Media Ltd | PricewaterhouseCoopers Zhong Tian CPAs Limited Company | China |
| PHYSICAL PROPERTY HOLDINGS, INC. | Mazars CPA Limited | Hong Kong |
| PILORY ASSOCIATES CORP. | Deloitte Hadjipavlou,Sofianos, Cambanis SA | Greece |
| Plastec Technologies, Ltd | Dominic K. F. Chan & Co | Hong Kong |
| PORTUGAL TELECOM, SGPS, SA | DELOITTE & ASSOCIADOS, SROC, S.A. | Portugal |
| Power of Dream Ventures, Inc | BDO Magyarország Könyvvizsgáló Kft. | Hungary |
| Prime Global Capital Group Incorporated (Formerly Home Touch Holding Company) | HKCMCPA Company Limited (2011 Form 2) | Hong Kong |
| PROSPERO MARITIME INC | Deloitte Hadjipavlou,Sofianos, Cambanis SA | Greece |
| Puda Coal, Inc. | Moore Stephens (2011 Form 2) | Hong Kong |
| Qiao Xing Mobile Communication Co., Ltd. | KPMG (2011 Form 2) | China |
| Qihoo 360 Technology Company Limited | DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED | China |
| Qingkelong Stores Inc. | BDO China Dahua CPA Co.,Ltd. (2011 Form 2) | China |
| RDA Microelectronics, Inc. | PricewaterhouseCoopers Zhong Tian CPAs Limited Company | China |
| Remedent, INC | PKF bedrijfsrevisoren BV o.v.v.e. CVBA | Belgium |
| ReneSola Ltd | DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED | China |
| Renren Inc. | DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED | China |
| Ryanair Holdings plc | KPMG | Ireland |
| SAF-CONCORD SHIPPING LTD | Deloitte Hadjipavlou,Sofianos, Cambanis SA | Greece |
| SAFEBULKERS INC | Deloitte Hadjipavlou,Sofianos, Cambanis SA | Greece |
| Seanergy Maritime Holdings Corp | PRICEWATERHOUSECOOPERS AUDITING COMPANY SA | Greece |
| Seanergy Maritime Holdings Corp. | KPMG Certified Auditors A.E. (2011 Form 2) | Greece |
| Semiconductor Manufacturing International Corp | Deloitte Touche Tohmatsu | Hong Kong |
| Shanda Games Ltd | PricewaterhouseCoopers Zhong Tian CPAs Limited Company | China |
| SHANDA INTERACTIVE ENTERTAINMENT LTD | PricewaterhouseCoopers Zhong Tian CPAs Limited Company | China |
| ShangPharma Corp | PricewaterhouseCoopers Zhong Tian CPAs Limited Company | China |
| SHC Advance Services Inc. | Albert Wong & Co. (2011 Form 2) | Hong Kong |
| Shengkai Innovations, Inc. | Albert Wong & Co. | Hong Kong |
| Shengkai Innovations, Inc. | BDO China Dahua CPA Co.,Ltd. (2011 Form 2) | China |
| Simcere Pharmaceutical Group | KPMG | China |
| SINA CORP | PricewaterhouseCoopers Zhong Tian CPAs Limited Company | China |
| Sino Assurance Inc | HKCMCPA Company Limited (2011 Form 2) | Hong Kong |
| SinoHub, Inc. | BAKER TILLY HONG KONG LIMITED | Hong Kong |
| Sinopec Shanghai Petrochemical Company Limited | KPMG | China |
| SinoTech Energy Limited | Ernst & Young Hua Ming Certified Public Accountants (2011 Form 2) | China |
| Sky-mobi Limited | DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED | China |
| SkyPeople Fruit Juice Inc. | BDO Limited (2011 Form 2) | Hong Kong |
| SMARTPAY EXPRESS, INC. | Mazars CPA Limited | Hong Kong |
| SOHU COM INC | PricewaterhouseCoopers Zhong Tian CPAs Limited Company | China |
| Solar EnerTech Corp. | Ernst & Young Hua Ming Certified Public Accountants (2011 Form 2) | China |
| SouFun Holdings Ltd | Ernst & Young Hua Ming Certified Public Accountants | China |
| SPREADTRUM COMMUNICATIONS INC | PricewaterhouseCoopers Zhong Tian CPAs Limited Company | China |
| Spreadtrum Communications, Inc. | DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED | China |
| STAR BULK CARRIERS CORP. | Deloitte Hadjipavlou,Sofianos, Cambanis SA | Greece |
| STEALTH GAS INC | Deloitte Hadjipavlou,Sofianos, Cambanis SA | Greece |
| Stena AB (publ) | KPMG AB | Sweden |
| Studio II Brands Inc. | UHY Vocation HK CPA Limited | Hong Kong |
| SUNSET SUITS HOLDINGS, INC. | BDO Sp. z o.o. | Poland |
| Suntech Power Holdings Co., Ltd. | DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED | China |
| Sunway Global Inc. | Albert Wong & Co. | Hong Kong |
| Synutra International, Inc. | DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED | China |
| SYSWIN Inc. | PricewaterhouseCoopers Zhong Tian CPAs Limited Company | China |
| T.O Entertainment, Inc. | Albert Wong & Co. | Hong Kong |
| TAL Education Group | DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED | China |
| Taomee Holdings Ltd | DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED | China |
| T-Bay Holdings, Inc. | Moore Stephens (2011 Form 2) | Hong Kong |
| Telecom Italia S.p.A. | Reconta Ernst & Young S.p.A. (2011 Form 2) | Italy |
| Telecom Italia Spa | PricewaterhouseCoopers spa | Italy |
| Telefonaktiebolaget LM Ericsson | PricewaterhouseCoopers AB | Sweden |
| TELESTONE TECHNOLOGIES CORP | Mazars CPA Limited | Hong Kong |
| The Governor and Company of Bank of Ireland | PricewaterhouseCoopers | Ireland |
| The9 Limited | DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED | China |
| THT Heat Transfer Technology, Inc. | PKF | Hong Kong |
| TIGER NAVIGATION CORP. | Deloitte Hadjipavlou,Sofianos, Cambanis SA | Greece |
| Tim W.E. SGPS, S.A. | KPMG & Associados - Sociedade de Revisores Oficiais de Contas, S.A. | Portugal |
| Titanium Group Limited | HKCMCPA Company Limited (2011 Form 2) | Hong Kong |
| Titanium Group Ltd | Dominic K. F. Chan & Co | Hong Kong |
| Toda International Holdings Inc. | UHY Vocation HK CPA Limited | Hong Kong |
| Tongjitang Chinese Medicines Co | Ernst & Young Hua Ming Certified Public Accountants | China |
| TOPSHIPS INC | Deloitte Hadjipavlou,Sofianos, Cambanis SA | Greece |
| TORM A/S | Deloitte Statsautoriseret Revisionspartnerselskab | Denmark |
| Trai Thien USA Inc | HKCMCPA Company Limited (2011 Form 2) | Hong Kong |
| Tresor Corp. | UHY Vocation HK CPA Limited | Hong Kong |
| Trina Solar LTD | DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED | China |
| Trinity Biotech plc | Grant Thornton | Ireland |
| Tsakos Energy Navigation Ltd | Ernst & Young (Hellas) Certified Auditors Accountants S.A. (2011 Form 2) | Greece |
| Tudou Holdings Ltd | PricewaterhouseCoopers Zhong Tian CPAs Limited Company | China |
| Uni Core Holdings Corp | Albert Wong & Co. | Hong Kong |
| Uonlive Corp | HKCMCPA Company Limited (2011 Form 2) | Hong Kong |
| UTSTARCOM INC | PricewaterhouseCoopers Zhong Tian CPAs Limited Company (2011 Form 2) | China |
| VanceInfo Technologies Inc. | DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED | China |
| Vimicro International Corporation | Ernst & Young Hua Ming Certified Public Accountants | China |
| Vipshop Holdings Limited | Deloitte Touche Tohmatsu | Hong Kong |
| Visionchina Media Inc. | Deloitte Touche Tohmatsu | Hong Kong |
| Wabco Holding Inc. | Ernst & Young Bedrijfsrevisoren C.V.B.A - Réviseurs d'Entreprises S.C.R.L | Belgium |
| Winner Medical Group Inc. | BDO Limited | Hong Kong |
| WLG Inc. | Mazars CPA Limited (2011 Form 2) | Hong Kong |
| WSP Holdings LTD | DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED | China |
| WuXi PharmaTech (Cayman) Inc. | DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED | China |
| XENIA INTERNATIONAL CORP. | Deloitte Hadjipavlou,Sofianos, Cambanis SA | Greece |
| XINGANG SHIPPING LTD | Deloitte Hadjipavlou,Sofianos, Cambanis SA | Greece |
| Xinhua Sports & Entertainment Ltd. | DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED (2011 Form 2) | China |
| Xinyinhai Technology Limited | PKF | Hong Kong |
| Xinyuan Real Estate Co., Ltd. | Ernst & Young Hua Ming Certified Public Accountants | China |
| Xueda Education Group | DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED | China |
| Yanglin Soybean, Inc. | Albert Wong & Co. | Hong Kong |
| Yanzhou Coal Mining Company Limited | Grant Thornton | China |
| Yasheng Group | Gansu Hongxin Accountants Ltd | China |
| Yingli Green Energy Holding Company Limited | KPMG | China |
| Yongye International, Inc. | KPMG | China |
| Youku Inc. | Ernst & Young Hua Ming Certified Public Accountants | China |
| Yucheng Technologies Limited | BDO Limited | Hong Kong |
| ZHONG WEN INTERNATIONAL HOLDING CO., LTD. | HLB HODGSON IMPEY CHENG (2011 Form 2) | Hong Kong |
| Zhongpin Inc. | BDO China Dahua CPA Co.,Ltd. (2011 Form 2) | China |
| Zhongpin, Inc. | BDO China Shu Lun Pan Certified Public Accountants LLP | China |
| ZST Digital Networks, Inc. | BDO China Dahua CPA Co.,Ltd. (2011 Form 2) | China |