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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
51job, Inc.PricewaterhouseCoopers Zhong Tian LLPChina
7 Days Group Holdings LtdKPMGChina
ACL Semiconductors Inc.Albert Wong & Co.Hong Kong
Acorn International, Inc.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
Actions Semiconductor Co., Ltd.Deloitte Touche TohmatsuHong Kong
Advanced BioMedical Technologies, Inc.BAKER TILLY HONG KONG LIMITEDHong Kong
AEGEAN MARINE PETROLEUM NETWORK INCDeloitte Hadjipavlou,Sofianos, Cambanis SAGreece
AGGELIKI SHIPPING LTDDeloitte Hadjipavlou,Sofianos, Cambanis SA (2012 Form 2)Greece
Agria CorpErnst & Young Hua Ming LLP (2012 Form 2)China
Agrisolar Solutions, IncHKCMCPA Company Limited (2012 Form 2)Hong Kong
Airmedia Group Inc.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
Aktiebolaget Svensk ExportkreditErnst & Young ABSweden
ALLENDALE INVESTMENTS S.ADeloitte Hadjipavlou,Sofianos, Cambanis SA (2012 Form 2)Greece
Allied Irish Banks plcKPMGIreland
Allships LtdErnst & Young (Hellas) Certified Auditors Accountants S.A.Greece
AlphaRx, Inc.Albert Wong & Co.Hong Kong
ALTERWALL BUSINESS INCDeloitte Hadjipavlou,Sofianos, Cambanis SA (2012 Form 2)Greece
Aluminum Corporation of China LimitedPricewaterhouseCoopersHong Kong
Ambow Education Holding Ltd.PricewaterhouseCoopers Zhong Tian LLPChina
Anheuser-Busch Inbev SAPricewaterhouseCoopers Reviseurs d'EntreprisesBelgium
Antiviral Technologies, Inc.Albert Wong & Co.Hong Kong
AOXING PHARMACEUTICAL COMPANY, INC.BDO China Dahua CPA Co.,Ltd.China
ArcelorMittalDeloitte AuditLuxembourg
Asia Green Agriculture CorporationPKFHong Kong
Asia Pacific Wire & Cable Corp LtdErnst & YoungChina
AsiaInfo-Linkage, Inc.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
ATA Inc.KPMGChina
Autoliv Inc.Ernst & Young ABSweden
AutoNavi Holdings LtdDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
AVAST Software B.V.Ernst & Young Audit, s.r.o. (2012 Form 2)Czech Republic
Baidu, Inc.Ernst & Young Hua Ming LLPChina
Baoshinn CorporationAlbert Wong & Co. (2012 Form 2)Hong Kong
BIOPACK ENVIRONMENTAL SOLUTIONS INC.WONG LAM LEUNG & KWOK C.P.A. LIMITEDHong Kong
Biostar Pharmaceuticals, IncClement C.W. Chan & Co.Hong Kong
Biostar Pharmaceuticals, Inc.Mazars CPA Limited (2012 Form 2)Hong Kong
Bitauto Holdings LtdErnst & Young Hua Ming LLPChina
Blue Spa IncorporatedDominic K. F. Chan & CoHong Kong
Bodisen Biotech, IncClement C.W. Chan & Co.Hong Kong
Bona Film Group LtdDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
Bonso Electronics International Inc.Moore StephensHong Kong
BOX SHIPS INCDeloitte Hadjipavlou,Sofianos, Cambanis SAGreece
Business Development Solutions, Inc.PKF (2012 Form 2)Hong Kong
Camelot Information Systems Inc.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
Canadian Solar Inc.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
CAPITAL PRODUCT PARTNERS L.P.Deloitte Hadjipavlou,Sofianos, Cambanis SAGreece
Cathay Industrial Biotech Ltd.KPMG (2012 Form 2)China
Central European Distribution CorpErnst&Young Audit Sp .o.o.Poland
Central European Distribution CorporationPricewaterhouseCoopers Sp. z o.o.Poland
Changda International Holdings, Inc.Mazars CPA Limited (2012 Form 2)Hong Kong
Changyou.com LtdPricewaterhouseCoopers Zhong Tian LLPChina
Charm Communications Inc.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
Chatter Box Call Center LtdDominic K. F. Chan & Co (2012 Form 2)Hong Kong
Chemspec International LtdKPMG (2012 Form 2)China
CHINA AUTOMOTIVE SYSTEMS INCPricewaterhouseCoopers Zhong Tian LLPChina
China BAK Battery, Inc.PKFHong Kong
China Biologic Products, Inc.KPMGChina
China Cablecom Holdings LimitedUHY Vocation HK CPA Limited (2012 Form 2)Hong Kong
China Carbon Graphite GroupBDO China Dahua CPA Co.,Ltd. (2012 Form 2)China
China Ceetop.com, IncClement C.W. Chan & Co.Hong Kong
China Ceramics Co.LtdGrant Thornton (2012 Form 2)China
China Cord Blood CorporationKPMGChina
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 Dredging Group Co., Ltd.UHY Vocation HK CPA LimitedHong Kong
China Eastern Airlines Corporation LimitedPricewaterhouseCoopersHong Kong
China Education Alliance IncAlbert Wong & Co.Hong Kong
China Energy Recovery, Inc.PricewaterhouseCoopers Zhong Tian LLP (2012 Form 2)China
China Equity Platform Holding Group LtdAlbert Wong & Co. (2012 Form 2)Hong Kong
China Executive Education Corp.Albert Wong & Co. (2012 Form 2)Hong Kong
China Finance Online Co. LtdDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
China Gengsheng Minerals, Inc.PKFHong Kong
China Gerui Advanced Materials Group LimitedUHY Vocation HK CPA LimitedHong Kong
China GrenTech CORP LTDPricewaterhouseCoopers Zhong Tian LLP (2012 Form 2)China
China Hydroelectric CorpErnst & Young Hua Ming LLPChina
China Kanghui HoldingsErnst & Young Hua Ming LLPChina
China Life Insurance Company LimitedPricewaterhouseCoopersHong Kong
China Linen Textile, China VParker Randall CF H.K. CPA Ltd. (2012 Form 2)Hong Kong
China Lodging Group, LtdDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
China Marine Food Group LimitedBDO China Dahua CPA Co.,Ltd.China
China Mass Media Corp.PricewaterhouseCoopers Zhong Tian LLPChina
China Medical Technologies, Inc.PricewaterhouseCoopers Zhong Tian LLP (2012 Form 2)China
China Metro-Rural Holdings LimitedPricewaterhouseCoopersHong Kong
China Ming Yang Wind Power Group LimitedKPMGChina
China Mobile Games & Entertainment Group LtdErnst & Young Hua Ming LLPChina
China Mobile LimitedKPMGChina
China Multimedia, Inc.PKF (2012 Form 2)Hong Kong
China Natural Resources IncErnst & YoungChina
China Nepstar Chain Drugstore LtdKPMGChina
China Networks International Holdings Ltd.UHY Vocation HK CPA LimitedHong Kong
China New Borun CorporationBDO China Shu Lun Pan Certified Public Accountants LLPChina
China North East Petroleum Holdings LtdBAKER TILLY HONG KONG LIMITED (2012 Form 2)Hong Kong
China Nuokang Bio-Pharmaceutical Inc.Ernst & Young Hua Ming LLPChina
CHINA NUTRIFRUIT GROUP LTD.HLB HODGSON IMPEY CHENG (2012 Form 2)Hong Kong
China Pediatric Pharmaceuticals, IncClement C.W. Chan & Co.Hong Kong
China Petroleum & Chemical CorporationKPMGChina
China Pharmaceuticals, IncClement C.W. Chan & Co. (2012 Form 2)Hong Kong
China Power Equipment, Inc.Mazars CPA Limited (2012 Form 2)Hong Kong
China Precision Steel, Inc.Moore StephensHong Kong
CHINA PREMIUM LIFESTYLE ENTERPRISE, INC.HLB HODGSON IMPEY CHENG (2012 Form 2)Hong Kong
China Printing & Packaging, IncClement C.W. Chan & Co.Hong Kong
China Real Estate Information CorpDeloitte Touche Tohmatsu Certified Public Accountants LLP (2012 Form 2)China
China SHESAYS Medical Cosmetology Inc.BAKER TILLY HONG KONG LIMITED (2012 Form 2)Hong Kong
China Shouguan Mining CorporationHKCMCPA Company LimitedHong Kong
China Southern Airlines Co LtdKPMGChina
China Sports Holding Company LimitedCrowe Horwath (HK) CPA Limited (2012 Form 2)Hong Kong
China Sun Group High-Tech CoHKCMCPA Company Limited (2012 Form 2)Hong Kong
China Sunergy Co., Ltd.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
China Techfaith Wireless Communication Technology LtdDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
China Technology Development GroupDeloitte Touche Tohmatsu Certified Public Accountants LLP (2012 Form 2)China
China Technology Development Group CorporationPricewaterhouseCoopers Zhong Tian LLPChina
China Telecom Corporation LimitedKPMGChina
China Topreach Inc.UHY Vocation HK CPA LimitedHong Kong
China TransInfo Technology, Corp.BDO China Shu Lun Pan Certified Public Accountants LLP (2012 Form 2)China
China Unicom (Hong Kong) LimitedPricewaterhouseCoopersHong Kong
China XD Plastic Company LimitedKPMGChina
China Xingbang Industry Group, Inc.BAKER TILLY HONG KONG LIMITED (2012 Form 2)Hong Kong
China Zenix Auto International LtdDeloitte Touche TohmatsuHong Kong
ChinaCache International Holdings LtdErnst & Young Hua Ming LLPChina
Chinacast Education CorpDeloitte Touche Tohmatsu Certified Public Accountants LLP (2012 Form 2)China
ChinaEdu CorpDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
ChipMOS TECHNOLOGIES (Bermuda) LTD.Moore StephensHong Kong
Chisen Electric CorpMazars CPA LimitedHong Kong
City Telecom (HK) LimitedKPMG (2012 Form 2)China
Cloudary Corp.PricewaterhouseCoopers Zhong Tian LLP (2012 Form 2)China
CN Dragon CorporationAlbert Wong & Co.Hong Kong
CNC Development LimitedUHY Vocation HK CPA Limited (2012 Form 2)Hong Kong
CNInsure Inc.Deloitte Touche TohmatsuHong Kong
CNOOC LtdErnst & YoungChina
COCA-COLA HELLENIC BOTTLING CO SAPRICEWATERHOUSECOOPERS AUDITING COMPANY SAGreece
Cogo Group, Inc.KPMGChina
COL CHINA ONLINE INTERNATIONAL INCMazars CPA Limited (2012 Form 2)Hong Kong
Computer Graphics International IncClement C.W. Chan & Co.Hong Kong
Concord Medical Services Holdings LtdErnst & Young Hua Ming LLPChina
Costamare Inc.Ernst & Young (Hellas) Certified Auditors Accountants S.A.Greece
Country Style Cooking Restaurant Chain Co., Ltd.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
CRH plcErnst & Young Chartered AccountantsIreland
CRUDE CARRIERS CORPORATIONDeloitte Hadjipavlou,Sofianos, Cambanis SA (2012 Form 2)Greece
Cryptologic LimitedGrant Thornton (2012 Form 2)Ireland
Ctrip.com International Ltd.PricewaterhouseCoopers Zhong Tian LLPChina
Danaos CorpPRICEWATERHOUSECOOPERS AUDITING COMPANY SAGreece
Daqo New Energy Corp.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
Decor Products International, Inc.HKCMCPA Company Limited (2012 Form 2)Hong Kong
Deswell Industries, Inc.BDO China Shu Lun Pan Certified Public Accountants LLPChina
Deswell Industries, Inc.BDO LimitedHong Kong
Diana Containership Inc.Ernst & Young (Hellas) Certified Auditors Accountants S.A.Greece
Diana Shipping Inc.Ernst & Young (Hellas) Certified Auditors Accountants S.A.Greece
DIANA TRADING LTDDeloitte Hadjipavlou,Sofianos, Cambanis SA (2012 Form 2)Greece
DNA Systems, Inc.PKF (2012 Form 2)Hong Kong
Domain Extremes IncDominic K. F. Chan & CoHong Kong
Domain Extremes IncDominic K. F. Chan & Co (2012 Form 2)Hong Kong
Dry Ships Inc.Ernst & Young (Hellas) Certified Auditors Accountants S.A.Greece
DRYSHIPS INCDeloitte Hadjipavlou,Sofianos, Cambanis SA (2012 Form 2)Greece
E-Commerce China Dangdang Inc.Ernst & Young Hua Ming LLPChina
e-Future Information Technology Inc.Grant ThorntonChina
E-House (China) Holdings LtdDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
Elan Corporation plcKPMGIreland
ELENI SHIPPING LTDDeloitte Hadjipavlou,Sofianos, Cambanis SA (2012 Form 2)Greece
eLong, Inc.Ernst & Young Hua Ming LLPChina
EMMENTALY BUSINESS INCDeloitte Hadjipavlou,Sofianos, Cambanis SA (2012 Form 2)Greece
Eni S.p.A.Reconta Ernst & Young S.p.A.Italy
Entertainment Gaming Asia Inc.Ernst & YoungChina
Etablissements Delhaize Freres Et Cie Le Lion - Groupe DelhaizeDeloitte Bedrijfsrevisoren / Reviseurs d’EntreprisesBelgium
ETERNITY SHIPPING CODeloitte Hadjipavlou,Sofianos, Cambanis SA (2012 Form 2)Greece
Euro Tech Holdings Co LimitedBDO LimitedHong Kong
Euro Tech Holdings Co LtdDominic K. F. Chan & CoHong Kong
EUROSEAS LTDDeloitte Hadjipavlou,Sofianos, Cambanis SAGreece
Exceed Co LtdCrowe Horwath (HK) CPA LimitedHong Kong
Excel Maritime Carriers LtdErnst & Young (Hellas) Certified Auditors Accountants S.A. (2012 Form 2)Greece
Feihe International IncDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
Feihe International IncCrowe Horwath (HK) CPA LimitedHong Kong
First Asia Holdings LimitedJTC Fair Song CPA Firm (2012 Form 2)China
Focus Media Holding LtdDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
FREESEAS INCPRICEWATERHOUSECOOPERS AUDITING COMPANY SA (2012 Form 2)Greece
Freeseas Inc.Ernst & Young (Hellas) Certified Auditors Accountants S.A.Greece
Fushi Copperweld, Inc.KPMG (2012 Form 2)China
Galaxy Strategy & Communications Inc.UHY Vocation HK CPA LimitedHong Kong
GASLOG LTDDeloitte Hadjipavlou,Sofianos, Cambanis SAGreece
Gentium S.p.A.Reconta Ernst & Young S.p.A. (2012 Form 2)Italy
GFR Pharmaceuticals, IncHKCMCPA Company LimitedHong Kong
Giant Interactive Group Inc.Ernst & Young Hua Ming LLPChina
Global Education & Technology Group LtdPricewaterhouseCoopers Zhong Tian LLP (2012 Form 2)China
Global-Tech Advanced Innovations IncMazars CPA LimitedHong Kong
Global-Tech Advanced Innovations Inc.BDO LimitedHong Kong
Globus Maritime LimitedErnst & Young (Hellas) Certified Auditors Accountants S.A.Greece
Gold Horse International, Inc.Crowe Horwath (HK) CPA Limited (2012 Form 2)Hong Kong
Great China Mania Holdings, Inc.Albert Wong & Co.Hong Kong
Greatmat Technology CorporationAlbert Wong & Co.Hong Kong
Green Dragon Wood Products, IncHKCMCPA Company LimitedHong Kong
Guangshen Railway Company LimitedPricewaterhouseCoopersHong Kong
Gushan Environmental Energy LimitedKPMGChina
Hanwha SolarOne Co., Ltd.Ernst & Young Hua Ming LLPChina
Highway Holdings LtdDeloitte Touche TohmatsuHong Kong
Hisoft Technology International LimitedDeloitte Touche Tohmatsu Certified Public Accountants LLP (2012 Form 2)China
Hollysys Automation Technologies, Ltd.Ernst & Young Hua Ming LLPChina
Hollysys Automation Technologies, Ltd.BDO LimitedHong Kong
Home Inns & Hotels Management Inc.PricewaterhouseCoopers Zhong Tian LLPChina
Hong Kong Television Network Ltd. (f.k.a. City Telecom (HK) Limited)KPMGChina
HUANENG POWER INTERNATIONAL INCPricewaterhouseCoopers (2012 Form 2)Hong Kong
Huaneng Power International Inc.KPMGChina
Huiheng Medical Inc.UHY Vocation HK CPA LimitedHong Kong
ICON plcKPMGIreland
IFM Investments LimitedPricewaterhouseCoopers Zhong Tian LLPChina
iGlues, Inc.BDO Magyarország Könyvvizsgáló Kft.Hungary
Innocom Technology Holdings, Inc.HKCMCPA Company LimitedHong Kong
iSoftStone Holdings LtdDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
Iveda Solutions, Inc.Albert Wong & Co.Hong Kong
JA Solar Holdings Co LtdPricewaterhouseCoopers Zhong Tian LLPChina
Jazz Parmaceuticals plcKPMGIreland
Jet Neko,IncDominic K. F. Chan & CoHong Kong
Jiayuan.com International LtdPricewaterhouseCoopers Zhong Tian LLPChina
JinkoSolar Holding Co., Ltd.PricewaterhouseCoopers Zhong Tian LLPChina
Jinmimi Network Inc.Albert Wong & Co.Hong Kong
Jinpan International LtdGrant ThorntonChina
Kandi Technologies, CorpAlbert Wong & Co. (2012 Form 2)Hong Kong
Kiwa Bio-Tech Products Group CorporationCrowe Horwath (HK) CPA Limited (2012 Form 2)Hong Kong
Kongzhong CorpDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
Ku6 Media Co., LtdPricewaterhouseCoopers Zhong Tian LLP (2012 Form 2)China
LDK Solar Co., LtdKPMGChina
Le Gaga Holdings LimitedKPMGChina
Lentuo International Inc.Ernst & Young Hua Ming LLPChina
LianDi Clean Technology Inc.Crowe Horwath (HK) CPA LimitedHong Kong
Lihua International Inc.Crowe Horwath (HK) CPA LimitedHong Kong
Linktone LtdErnst & Young Hua Ming LLP (2012 Form 2)China
Lizhan Environmental CorporationUHY Vocation HK CPA LimitedHong Kong
LJ International IncDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
Luxottica Group S.p.A.Deloitte & Touche S.p.A.Italy
Man Shing Agricultural Holdings, Inc.Moore StephensHong Kong
MANOLIS SHIPPING LTDDeloitte Hadjipavlou,Sofianos, Cambanis SA (2012 Form 2)Greece
Maxclean Holdings LtdCrowe Horwath (HK) CPA LimitedHong Kong
Mecox Lane LtdDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
Melco Crown Entertainment LtdDeloitte Touche TohmatsuHong Kong
Millicom International Cellular S.A.PricewaterhouseCoopers, Société coopérative (2012 Form 2)Luxembourg
Mindray Medical International LimitedPricewaterhouseCoopersHong Kong
Modern Times Group MTG AB (publ)KPMG ABSweden
MY Group, Inc.HKCMCPA Company LimitedHong Kong
Nam Tai Electronics, Inc.Moore StephensHong Kong
NATIONAL BANK OF GREECE SADeloitte Hadjipavlou,Sofianos, Cambanis SAGreece
Natuzzi S.p.A.KPMG S.p.A.Italy
Natuzzi S.p.A.Reconta Ernst & Young S.p.A.Italy
Navios Maritime Acquisition CORPPRICEWATERHOUSECOOPERS AUDITING COMPANY SAGreece
Navios Maritime Holdings IncPRICEWATERHOUSECOOPERS AUDITING COMPANY SAGreece
Navios Maritime Partners L.PPRICEWATERHOUSECOOPERS AUDITING COMPANY SAGreece
NetEase, Inc.PricewaterhouseCoopers Zhong Tian LLPChina
New Oriental Education & Technology Group Inc.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
NewLead Holdings LtdPRICEWATERHOUSECOOPERS AUDITING COMPANY SAGreece
Newsummit Biopharma Holdings LtdDeloitte Touche Tohmatsu Certified Public Accountants LLP (2012 Form 2)China
NF Energy Saving CorporationHKCMCPA Company LimitedHong Kong
Noah Education Holdings Ltd.Deloitte Touche TohmatsuHong Kong
Noah Holdings LtdDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
NOUMEA SHIPPING LTDDeloitte Hadjipavlou,Sofianos, Cambanis SA (2012 Form 2)Greece
Novo Nordisk A/SPricewaterhouseCoopers Statsautoriseret RevisionspartnerselskabDenmark
NQ Mobile Inc.PricewaterhouseCoopers Zhong Tian LLP (2012 Form 2)China
Nutrastar International Inc.Crowe Horwath (HK) CPA LimitedHong Kong
Ocean Rig UDW Inc.Ernst & Young (Hellas) Certified Auditors Accountants S.A.Greece
OceanFreight IncErnst & Young (Hellas) Certified Auditors Accountants S.A. (2012 Form 2)Greece
Orient Paper, IncBDO LimitedHong Kong
Orient Paper, Inc.BDO China Shu Lun Pan Certified Public Accountants LLPChina
Origin Agritech LimitedBDO China Shu Lun Pan Certified Public Accountants LLPChina
Origin Agritech Ltd.BDO LimitedHong Kong
Ossen Innovation Co.,Ltd.BDO China Dahua CPA Co.,Ltd.China
OXAMEDIA S.R.L.PRAUDITING SRL (2012 Form 2)Italy
PACIFIC VEGAS GLOBAL STRATEGIES INCMazars CPA LimitedHong Kong
Pactera Technology International Ltd.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
Pansoft Company LimitedCrowe Horwath (HK) CPA Limited (2012 Form 2)Hong Kong
PANTELIS SHIPPING LTDDeloitte Hadjipavlou,Sofianos, Cambanis SA (2012 Form 2)Greece
PARAGON SHIPPING INCDeloitte Hadjipavlou,Sofianos, Cambanis SAGreece
Perfect World Co., Ltd.PricewaterhouseCoopers Zhong Tian LLPChina
Perfectenergy International Ltd.BDO China Shu Lun Pan Certified Public Accountants LLPChina
PetroChina Company LimitedPricewaterhouseCoopersHong Kong
Phoenix New Media LimitedPricewaterhouseCoopers Zhong Tian LLPChina
PHYSICAL PROPERTY HOLDINGS, INC.Mazars CPA LimitedHong Kong
PILORY ASSOCIATES CORP.Deloitte Hadjipavlou,Sofianos, Cambanis SA (2012 Form 2)Greece
Plastec Technology, LtdDominic K. F. Chan & CoHong Kong
PORTUGAL TELECOM, SGPS, SADELOITTE & ASSOCIADOS, SROC, S.A.Portugal
Power of Dream Ventures, Inc.BDO Magyarország Könyvvizsgáló Kft.Hungary
PROSPERO MARITIME INCDeloitte Hadjipavlou,Sofianos, Cambanis SA (2012 Form 2)Greece
Qihoo 360 Technology Co LtdDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
RDA Microelectronics, Inc.PricewaterhouseCoopers Zhong Tian LLPChina
Remedent, INCGrant Thornton Bedrijfsrevisoren - Réviseurs d'EntreprisesBelgium
ReneSola LtdDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
Renren Inc.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
Rotoblock, China VParker Randall CF H.K. CPA Ltd.Hong Kong
Ryanair Holdings plcKPMGIreland
SAF-CONCORD SHIPPING LTDDeloitte Hadjipavlou,Sofianos, Cambanis SA (2012 Form 2)Greece
SAFE BULKERS INCDeloitte Hadjipavlou,Sofianos, Cambanis SAGreece
Sancon Resources Recovery IncDominic K. F. Chan & CoHong Kong
Seanergy Maritime Holdings CorpPRICEWATERHOUSECOOPERS AUDITING COMPANY SAGreece
Semiconductor Manufacturing International CorpDeloitte Touche TohmatsuHong Kong
SGOCO Group, LtdCrowe Horwath (HK) CPA LimitedHong Kong
Shanda Games LtdPricewaterhouseCoopers Zhong Tian LLP (2012 Form 2)China
SHANDA INTERACTIVE ENTERTAINMENT LTDPricewaterhouseCoopers Zhong Tian LLP (2012 Form 2)China
ShangPharma CorporationPricewaterhouseCoopers Zhong Tian LLPChina
Shengkai Innovations, Inc.Albert Wong & Co.Hong Kong
Simcere Pharmaceutical GroupKPMGChina
Sina CorporationPricewaterhouseCoopers Zhong Tian LLPChina
Sino Assurance IncHKCMCPA Company Limited (2012 Form 2)Hong Kong
SinoHub, Inc.BAKER TILLY HONG KONG LIMITED (2012 Form 2)Hong Kong
Sinopec Shanghai Petrochemical Company LimitedKPMGChina
Sitoa Global IncDominic K. F. Chan & CoHong Kong
Sky-mobi LtdDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
SMARTPAY EXPRESS, INC.Mazars CPA Limited (2012 Form 2)Hong Kong
Sohu.com Inc.PricewaterhouseCoopers Zhong Tian LLPChina
SouFun Holdings LtdErnst & Young Hua Ming LLPChina
Spreadtrum Communications, Inc.PricewaterhouseCoopers Zhong Tian LLPChina
Spreadtrum Communications, Inc.Deloitte Touche Tohmatsu Certified Public Accountants LLP (2012 Form 2)China
STAR BULK CARRIERS CORPDeloitte Hadjipavlou,Sofianos, Cambanis SAGreece
Star Bulk Carriers Corp.Ernst & Young (Hellas) Certified Auditors Accountants S.A.Greece
STEALTH GAS INCDeloitte Hadjipavlou,Sofianos, Cambanis SAGreece
Stena AB (publ)KPMG ABSweden
STREAM COMMUNICATIONS NETWORK & MEDIA INC.1BDO Sp. z o.o.Poland
Studio II Brands Inc.UHY Vocation HK CPA LimitedHong Kong
SUNSET SUITS HOLDINGS, INC.BDO Sp. z o.o. (2012 Form 2)Poland
Suntech Power Holdings Co., Ltd.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
Sunway Global Inc.Albert Wong & Co. (2012 Form 2)Hong Kong
Sutor Technology Group LTDGrant ThorntonChina
Synutra International, Inc.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
Syswin Inc.PricewaterhouseCoopers Zhong Tian LLPChina
T.O Entertainment, Inc.Albert Wong & Co.Hong Kong
TAL Education GroupDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
Taomee Holdings LtdDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
Telecom Italia SpaPricewaterhouseCoopers spaItaly
Telefonaktiebolaget LM EricssonPricewaterhouseCoopers ABSweden
TELESTONE TECHNOLOGIES CORPMazars CPA Limited (2012 Form 2)Hong Kong
Tenaris S.A.PricewaterhouseCoopers, Société coopérativeLuxembourg
Ternium S.A.PricewaterhouseCoopers, Société coopérativeLuxembourg
The Governor and Company of the Bank of IrelandPricewaterhouseCoopersIreland
The9 LimitedDeloitte Touche Tohmatsu Certified Public Accountants LLP (2012 Form 2)China
THT Heat Transfer Technology, Inc.PKF (2012 Form 2)Hong Kong
TIGER NAVIGATION CORP.Deloitte Hadjipavlou,Sofianos, Cambanis SA (2012 Form 2)Greece
Tim W.E. SGPS, S.A.KPMG & Associados - Sociedade de Revisores Oficiais de Contas, S.A. (2012 Form 2)Portugal
Titanium Group LtdDominic K. F. Chan & Co (2012 Form 2)Hong Kong
Toda International Holdings IncUHY Vocation HK CPA LimitedHong Kong
Tongjitang Chinese Medicines CoErnst & Young Hua Ming LLP (2012 Form 2)China
TOP SHIPS INCDeloitte Hadjipavlou,Sofianos, Cambanis SAGreece
TORM A/SDeloitte Statsautoriseret RevisionspartnerselskabDenmark
Tresor Corp.UHY Vocation HK CPA Limited (2012 Form 2)Hong Kong
Trina Solar LTDDeloitte Touche Tohmatsu Certified Public Accountants LLP (2012 Form 2)China
Trinity Biotech plcGrant ThorntonIreland
Tsakos Energy Navigation Ltd.Ernst & Young (Hellas) Certified Auditors Accountants S.A.Greece
Tudou Holdings LtdPricewaterhouseCoopers Zhong Tian LLP (2012 Form 2)China
Uni Core Holdings CorpAlbert Wong & Co. (2012 Form 2)Hong Kong
Univision Engineering LimitedHKCMCPA Company Limited (2012 Form 2)Hong Kong
Uonlive CorpHKCMCPA Company Limited (2012 Form 2)Hong Kong
UTStarcom Holdings Corp.PricewaterhouseCoopers Zhong Tian LLPChina
VanceInfo Technologies Inc.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
Vimicro International CorpErnst & Young Hua Ming LLPChina
Vipshop Holdings LtdDeloitte Touche TohmatsuHong Kong
Visionchina Media Inc.Deloitte Touche TohmatsuHong Kong
Wabco Holding Inc.Ernst & Young Bedrijfsrevisoren C.V.B.A - Réviseurs d'Entreprises S.C.R.LBelgium
Winner Medical Group Inc.BDO Limited (2012 Form 2)Hong Kong
WSP Holdings LtdDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
WuXi PharmaTech (Cayman) Inc.Deloitte Touche Tohmatsu Certified Public Accountants LLPChina
XcelMobility, Inc.Albert Wong & Co.Hong Kong
XENIA INTERNATIONAL CORP.Deloitte Hadjipavlou,Sofianos, Cambanis SA (2012 Form 2)Greece
XINGANG SHIPPING LTDDeloitte Hadjipavlou,Sofianos, Cambanis SA (2012 Form 2)Greece
Xinyinhai Technology LimitedPKF (2012 Form 2)Hong Kong
Xinyuan Real Estate Co., Ltd.Ernst & Young Hua Ming LLPChina
Xueda Education GroupDeloitte Touche Tohmatsu Certified Public Accountants LLPChina
Yanglin Soybean, Inc.Albert Wong & Co. (2012 Form 2)Hong Kong
Yanzhou Coal Mining Company LimitedGrant ThorntonChina
Yasheng GroupGansu Hongxin Accountants Ltd (2012 Form 2)China
Yew Bio-Pharm Group, Inc.Albert Wong & Co.Hong Kong
Yingli Green Energy Holding Company LimitedKPMGChina
Yongye International, Inc.KPMG (2012 Form 2)China
Youku Tudou Inc.Ernst & Young Hua Ming LLPChina
Yucheng Technologies LimitedBDO China Shu Lun Pan Certified Public Accountants LLPChina
Yucheng Technologies LimitedBDO LimitedHong Kong
YY Inc.PricewaterhouseCoopers Zhong Tian LLPChina
Zhongpin Inc.BDO China Shu Lun Pan Certified Public Accountants LLPChina
ZST Digital Networks, Inc.Crowe Horwath (HK) CPA LimitedHong Kong