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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 Certified Public AccountantsChina
3SBio Inc.Ernst & Young Hua Ming Certified Public AccountantsChina
51JOB, INC.PricewaterhouseCoopers Zhong Tian CPAs Limited CompanyChina
7 Days Group Holdings LtdKPMGChina
ACL Semiconductors Inc.Albert Wong & Co. (2011 Form 2)Hong Kong
Acorn International, Inc.DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITEDChina
Actions Semiconductor Co LtdDeloitte Touche TohmatsuHong Kong
Advanced BioMedical Technologies, Inc.BAKER TILLY HONG KONG LIMITEDHong Kong
AEGEAN MARINE PETROLEUM INCDeloitte Hadjipavlou,Sofianos, Cambanis SAGreece
AGGELIKI SHIPPING LTDDeloitte Hadjipavlou,Sofianos, Cambanis SAGreece
Agria CorpErnst & Young Hua Ming Certified Public AccountantsChina
Agrisolar Solutions, IncHKCMCPA Company Limited (2011 Form 2)Hong Kong
Airmedia Group Inc.DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITEDChina
Aktiebolaget Svensk ExportkreditErnst & Young ABSweden
ALLENDALE INVESTMENTS S.ADeloitte Hadjipavlou,Sofianos, Cambanis SAGreece
Allied Irish Banks plcKPMGIreland
Allships LtdErnst & Young (Hellas) Certified Auditors Accountants S.A. (2011 Form 2)Greece
AlphaRx, Inc.Albert Wong & Co.Hong Kong
ALTERWALL BUSINESS INCDeloitte Hadjipavlou,Sofianos, Cambanis SAGreece
ALUMINUM CORP OF CHINA LTDPricewaterhouseCoopersHong Kong
Ambow Education Holding Ltd.PricewaterhouseCoopers Zhong Tian CPAs Limited CompanyChina
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 SAPricewaterhouseCoopers Reviseurs d'EntreprisesBelgium
Anheuser-Busch InBev SAKlynveld 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
ArcelorMittalDeloitte AuditLuxembourg
Asia Global Holding Corp.HKCMCPA Company Limited (2011 Form 2)Hong Kong
Asia Green Agriculture CorporationPKFHong Kong
Asia Pacific Wire & Cable Corp LtdErnst & YoungHong Kong
AsiaInfo-Linkage, Inc.DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITEDChina
ATA Inc.KPMGChina
Autoliv Inc.Ernst & Young ABSweden
AutoNavi Holdings LimitedDELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITEDChina
AVAST Software B.V.Ernst & Young Audit, s.r.o.Czech Republic
Baidu, Inc.Ernst & Young Hua Ming Certified Public AccountantsChina
Baoshinn CorporationAlbert Wong & Co.Hong Kong
Baoshinn CorporationDominic 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 LimitedHong Kong
Bitauto Holdings LtdErnst & Young Hua Ming Certified Public AccountantsChina
Blue Spa IncorporatedDominic K. F. Chan & CoHong Kong
Bodisen Biotech, IncClement C.W. Chan & Co.Hong Kong
Bona Film Group LimitedDELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITEDChina
Bonso Electronics International, Inc.Moore StephensHong Kong
BOX SHIPS INCDeloitte Hadjipavlou,Sofianos, Cambanis SAGreece
Business Development Solutions, Inc.PKFHong Kong
Camelot Information Systems IncDELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITEDChina
Canadian Solar Inc.DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITEDChina
CAPITAL PRODUCT PARTNERS LIMITEDDeloitte Hadjipavlou,Sofianos, Cambanis SAGreece
Cathay Industrial Biotech Ltd.KPMGChina
Central European Distribution CorpErnst&Young Audit Sp .o.o.Poland
Central European Distribution CorporationPricewaterhouseCoopers Sp. z o.o. (2011 Form 2)Poland
Changda International Holdings, Inc.Mazars CPA LimitedHong Kong
Changyou.com LtdPricewaterhouseCoopers Zhong Tian CPAs Limited CompanyChina
Charm Communications Inc.DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITEDChina
Chatter Box Call Center LtdDominic K. F. Chan & CoHong Kong
Chemspec International LtdKPMGChina
CHINA AUTOMOTIVE SYSTEMS INCPricewaterhouseCoopers Zhong Tian CPAs Limited CompanyChina
China BAK Battery, Inc.PKFHong Kong
China Biologic Products, Inc.KPMGChina
China Cablecom Holdings LimitedUHY Vocation HK CPA LimitedHong Kong
China Carbon Graphite GroupBDO China Dahua CPA Co.,Ltd.China
China Ceetop.com, IncClement C.W. Chan & Co.Hong Kong
China Ceramics Co.LtdGrant ThorntonChina
China Chemical Corp.K.P. CHENG & CO. (2011 Form 2)Hong Kong
China Cord Blood CorporationKPMGChina
China Digital TV Holding Co., Ltd.DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITEDChina
China Digital Ventures CorporationAlbert Wong & Co. (2011 Form 2)Hong Kong
China Distance Education Holdings LtdDELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITEDChina
China Dredging Group Co., Ltd.UHY Vocation HK CPA LimitedHong Kong
CHINA EASTERN AIRLINES CORP LTDPricewaterhouseCoopersHong Kong
China Energy Recovery, Inc.PricewaterhouseCoopers Zhong Tian CPAs Limited CompanyChina
China Enterprises LimitedCrowe Horwath (HK) CPA Limited (2011 Form 2)Hong Kong
China Equity Platform Holding Group LtdAlbert Wong & Co.Hong Kong
China Executive Education Corp.Albert Wong & Co.Hong Kong
China Finance Online Co. LTDDELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITEDChina
China Gengsheng Minerals, Inc.PKF (2011 Form 2)Hong Kong
China Gerui Advanced Materials Group LimitedUHY Vocation HK CPA LimitedHong Kong
China Grand Resorts Inc.UHY Vocation HK CPA Limited (2011 Form 2)Hong Kong
China GrenTech CORP LTDPricewaterhouseCoopers Zhong Tian CPAs Limited CompanyChina
China Grentech Corporation LimitedKPMG (2011 Form 2)China
China Hydroelectric CorporationErnst & Young Hua Ming Certified Public AccountantsChina
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 HoldingsErnst & Young Hua Ming Certified Public AccountantsChina
CHINA LIFE INSURANCE CO LTDPricewaterhouseCoopersHong 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, LtdDELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITEDChina
China Marine Food Group LimitedBDO China Dahua CPA Co.,Ltd.China
China Mass Media Corp.PricewaterhouseCoopers Zhong Tian CPAs Limited CompanyChina
China Media Group CorporationAlbert Wong & Co. (2011 Form 2)Hong Kong
China MediaExpress Holdings IncDeloitte Touche Tohmatsu (2011 Form 2)Hong Kong
China Medical Technologies, Inc.PricewaterhouseCoopers Zhong Tian CPAs Limited CompanyChina
China Medical Technologies, Inc.KPMG (2011 Form 2)China
CHINA METRO-RURAL HOLDINGS LtdPricewaterhouseCoopersHong Kong
China Ming Yang Wind Power Group LimitedKPMGChina
China Mobile LimitedKPMGChina
China Multimedia, Inc.PKFHong Kong
China Natural Resources IncErnst & YoungHong Kong
China Nepstar Chain Drugstore LtdKPMGChina
China Networks International Holdings Ltd.UHY Vocation HK CPA LimitedHong Kong
China New Borun CorporationBDO China Dahua CPA Co.,Ltd. (2011 Form 2)China
China North East Petroleum Holdings LtdBAKER TILLY HONG KONG LIMITEDHong Kong
China Nuokang Bio-Pharmaceutical Inc.Ernst & Young Hua Ming Certified Public AccountantsChina
CHINA NUTRIFRUIT GROUP LTD.HLB HODGSON IMPEY CHENGHong Kong
China Pediatric Pharmaceuticals, IncClement C.W. Chan & Co.Hong Kong
China Petroleum & Chemical CorporationKPMGChina
China Pharmaceuticals, IncClement C.W. Chan & Co.Hong Kong
China Power Equipment, Inc.Mazars CPA LimitedHong Kong
China Precision Steel, Inc.Moore StephensHong Kong
CHINA PREMIUM LIFESTYLE ENTERPRISE, INC.HLB HODGSON IMPEY CHENGHong Kong
China Printing & Packaging, IncClement C.W. Chan & Co.Hong Kong
China Real Estate Information CorpDELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITEDChina
China SHESAYS Medical Cosmetology Inc.BAKER TILLY HONG KONG LIMITEDHong Kong
China Southern Airlines Co LtdKPMGChina
China Sports Holding Company LimitedCrowe Horwath (HK) CPA LimitedHong Kong
China Sun Group High-Tech CompanyHKCMCPA Company Limited (2011 Form 2)Hong Kong
China Sunergy Co., Ltd.DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITEDChina
China Techfaith Wireless Communication Technology LTDDELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITEDChina
China Technology Development GroupDELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITEDChina
CHINA TECHNOLOGY DEVELOPMENT GROUP CORPPricewaterhouseCoopers Zhong Tian CPAs Limited CompanyChina
China Telecom Corporation LimitedKPMGChina
China Topreach Inc.UHY Vocation HK CPA LimitedHong Kong
China TransInfo Technology CorpBDO China Dahua CPA Co.,Ltd. (2011 Form 2)China
China TransInfo Technology, Corp.BDO China Shu Lun Pan Certified Public Accountants LLPChina
CHINA UNICOM (HONG KONG) LtdPricewaterhouseCoopersHong Kong
China XD Plastic Company LimitedKPMGChina
China XD Plastics Company LimitedMoore Stephens (2011 Form 2)Hong Kong
China Xingbang Industry Group, Inc.BAKER TILLY HONG KONG LIMITEDHong Kong
China Zenix Auto International LtdDeloitte Touche TohmatsuHong Kong
China-Biotics IncBDO Limited (2011 Form 2)Hong Kong
ChinaCache International Holdings Ltd.Ernst & Young Hua Ming Certified Public AccountantsChina
Chinacast Education CorpDELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITEDChina
ChinaEdu CORPDELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITEDChina
ChipMOS TECHNOLOGIES (Bermuda) LTD.Moore StephensHong Kong
Chisen Electric CorpMazars CPA LimitedHong Kong
City Telecom (HK) LimitedKPMGChina
Cloudary Corp.PricewaterhouseCoopers Zhong Tian CPAs Limited CompanyChina
CN Dragon CorporationAlbert Wong & Co.Hong Kong
CNC Development LimitedUHY Vocation HK CPA LimitedHong Kong
CNInsure Inc.Deloitte Touche TohmatsuHong Kong
CNOOC LtdErnst & YoungHong Kong
COCA-COLA HELLENIC BOTTLING CO SAPRICEWATERHOUSECOOPERS AUDITING COMPANY SAGreece
Cogo Group, Inc.KPMG (2011 Form 2)China
COL CHINA ONLINE INTERNATIONAL INCMazars CPA LimitedHong Kong
Computer Graphics International IncClement C.W. Chan & Co.Hong Kong
Concord Medical Services Holdings LtdErnst & Young Hua Ming Certified Public AccountantsChina
CostamareErnst & Young (Hellas) Certified Auditors Accountants S.A. (2011 Form 2)Greece
Country Style Cooking Restaurant Chain Co. LtdDELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITEDChina
CRH public limited companyErnst & Young Chartered AccountantsIreland
CRUDE CARRIERS CORPORATIONDeloitte Hadjipavlou,Sofianos, Cambanis SAGreece
Cryptologic LimitedGrant ThorntonIreland
CTRIP COM INTERNATIONAL LTDPricewaterhouseCoopers Zhong Tian CPAs Limited CompanyChina
Danaos CorpPRICEWATERHOUSECOOPERS AUDITING COMPANY SAGreece
Daqo New Energy Corp.DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITEDChina
Decor Products International, IncHKCMCPA Company Limited (2011 Form 2)Hong Kong
Delhaize GroupDeloitte Bedrijfsrevisoren / Reviseurs d’EntreprisesBelgium
Deswell Industries, Inc.BDO LimitedHong Kong
Diana Containerships IncErnst & 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 LTDDeloitte Hadjipavlou,Sofianos, Cambanis SAGreece
Diguang International Development Co.,Ltd.BDO China Dahua CPA Co.,Ltd. (2011 Form 2)China
DNA Systems, Inc.PKFHong Kong
Domain Extremes IncDominic K. F. Chan & CoHong Kong
DRYSHIPS INCDeloitte Hadjipavlou,Sofianos, Cambanis SAGreece
Dryships IncErnst & Young (Hellas) Certified Auditors Accountants S.A. (2011 Form 2)Greece
Eco Energy Pumps, IncAlbert Wong & Co. (2011 Form 2)Hong Kong
E-Commerce China Dangdang Inc.Ernst & Young Hua Ming Certified Public AccountantsChina
eFuture information Technology Inc.Grant ThorntonChina
E-House (China) Holdings LtdDELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITEDChina
Elan Corporation plcKPMGIreland
ELENI SHIPPING LTDDeloitte Hadjipavlou,Sofianos, Cambanis SAGreece
eLong, Inc.Ernst & Young Hua Ming Certified Public AccountantsChina
EMMENTALY BUSINESS INCDeloitte Hadjipavlou,Sofianos, Cambanis SAGreece
Eni S.p.A.Reconta Ernst & Young S.p.A.Italy
ENI SPAPricewaterhouseCoopers spa (2011 Form 2)Italy
Entertainment Gaming Asia Inc.Ernst & YoungHong Kong
ETERNITY SHIPPING CODeloitte Hadjipavlou,Sofianos, Cambanis SAGreece
Euro Tech Holdings Co LimitedBDO LimitedHong Kong
European Investment BankKPMG Luxembourg S.à r.l.Luxembourg
EUROSEAS LTDDeloitte Hadjipavlou,Sofianos, Cambanis SAGreece
Excel Maritime Carriers LtdErnst & Young (Hellas) Certified Auditors Accountants S.A. (2011 Form 2)Greece
Feihe InternationalDELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITEDChina
Feihe International Inc.Crowe Horwath (HK) CPA LimitedHong Kong
First Asia Holdings LimitedJTC Fair Song CPA Firm (2011 Form 2)China
Focus Media Holding LTDDELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITEDChina
Free SeasErnst & Young (Hellas) Certified Auditors Accountants S.A. (2011 Form 2)Greece
FREESEAS INCPRICEWATERHOUSECOOPERS AUDITING COMPANY SAGreece
Funtalk China Holdings LtdDeloitte Touche Tohmatsu (2011 Form 2)Hong Kong
Fushi Copperweld, Inc.KPMGChina
Galaxy Strategy & Communications Inc.UHY Vocation HK CPA Limited (2011 Form 2)Hong Kong
GASLOG LIMITEDDeloitte Hadjipavlou,Sofianos, Cambanis SAGreece
GC China Turbine CorpDELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED (2011 Form 2)China
Gentium S.p.A.Reconta Ernst & Young S.p.A.Italy
GFR Pharmaceuticals, IncHKCMCPA Company Limited (2011 Form 2)Hong Kong
GHN Agrispan Holding CompanyHKCMCPA Company Limited (2011 Form 2)Hong Kong
Giant Interactive Group Inc.Ernst & Young Hua Ming Certified Public AccountantsChina
Global Education & Technology Group LtdPricewaterhouseCoopers Zhong Tian CPAs Limited CompanyChina
Global-Tech Advanced Innovations Inc.BDO LimitedHong Kong
Global-Tech Advanced Innovations Inc.Ernst & Young (2011 Form 2)Hong Kong
Globus Maritime LtdErnst & Young (Hellas) Certified Auditors Accountants S.A. (2011 Form 2)Greece
Gold Horse International, Inc.Crowe Horwath (HK) CPA LimitedHong Kong
Greatmat Technology CorporationAlbert Wong & Co. (2011 Form 2)Hong Kong
Green Dragon Wood Products, IncHKCMCPA Company Limited (2011 Form 2)Hong Kong
GUANGSHEN RAILWAY CO LTDPricewaterhouseCoopersHong Kong
Guanwei Recycling Corp.BDO Limited (2011 Form 2)Hong Kong
Gulf Resources IncBDO Limited (2011 Form 2)Hong Kong
Gushan Environmental Energy LimitedKPMGChina
Hanwha SolarOne Co., Ltd.Ernst & Young Hua Ming Certified Public AccountantsChina
Hellenic Telecommunications Organisation S.A.Ernst & Young (Hellas) Certified Auditors Accountants S.A. (2011 Form 2)Greece
Highpower International IncDominic K. F. Chan & Co (2011 Form 2)Hong Kong
Highway Holdings LtdDeloitte Touche TohmatsuHong Kong
Hisoft Technology International LimitedDELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITEDChina
Hollysys Automation Technologies, Ltd.BDO LimitedHong Kong
Home Inns & Hotels Management Inc.PricewaterhouseCoopers Zhong Tian CPAs Limited CompanyChina
HUANENG POWER INTERNATIONAL INCPricewaterhouseCoopersHong Kong
Huifeng Bio-Pharmaceutical Technology, Inc.BAKER TILLY HONG KONG LIMITED (2011 Form 2)Hong Kong
Huiheng Medical Inc.UHY Vocation HK CPA LimitedHong Kong
ICON plcKPMGIreland
IFM Investments LtdPricewaterhouseCoopers Zhong Tian CPAs Limited CompanyChina
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/SPricewaterhouseCoopers Könyvvizsgáló Kft. (2011 Form 2)Hungary
iSoftStone Holdings Ltd.DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITEDChina
Iveda Solutions, Inc.Albert Wong & Co.Hong Kong
JA Solar Holdings Co., Ltd.PricewaterhouseCoopers Zhong Tian CPAs Limited CompanyChina
Jazz Pharmaceuticals plcKPMGIreland
Jet Neko, IncDominic K. F. Chan & CoHong Kong
JIAYUAN.COM INTERNATIONAL LTDPricewaterhouseCoopers Zhong Tian CPAs Limited CompanyChina
JinkoSolar Holding Co., Ltd.PricewaterhouseCoopers Zhong Tian CPAs Limited CompanyChina
Jinmimi Network Inc.Albert Wong & Co.Hong Kong
JINPAN INTL LTDGrant ThorntonChina
Kandi Technologies, CorpAlbert Wong & Co.Hong Kong
Kiwa Bio-Tech Products Group CorporationCrowe Horwath (HK) CPA LimitedHong Kong
Kongzhong CorpDELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITEDChina
Ku6 Media Co., LtdPricewaterhouseCoopers Zhong Tian CPAs Limited CompanyChina
LDK Solar Co., LtdKPMGChina
Le Gaga Holdings LimitedKPMGChina
Lentuo International Inc.Ernst & Young Hua Ming Certified Public AccountantsChina
LianDi Clean Technology Inc.Crowe Horwath (HK) CPA LimitedHong Kong
Lihua International, Inc.Crowe Horwath (HK) CPA LimitedHong Kong
Linktone LtdErnst & Young Hua Ming Certified Public AccountantsChina
Lizhan Environmental CorporationUHY Vocation HK CPA LimitedHong Kong
Longtop Financial Technologies LtdDELOITTE 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 StephensHong Kong
MANOLIS SHIPPING LTDDeloitte Hadjipavlou,Sofianos, Cambanis SAGreece
Mecox Lane LimitedDELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITEDChina
Melco Crown Entertainment LtdDeloitte Touche TohmatsuHong Kong
Mezabay International IncHKCMCPA Company Limited (2011 Form 2)Hong Kong
Millicom International Cellular S.A.PricewaterhouseCoopers, Société coopérativeLuxembourg
Mindray Medical International LTDPricewaterhouseCoopersHong Kong
Mindray Medical International LtdDELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED (2011 Form 2)China
Nam Tai Electronics, Inc.Moore StephensHong Kong
NATIONAL BANK OF GREECEDeloitte 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 Inc.PRICEWATERHOUSECOOPERS AUDITING COMPANY SAGreece
Navios Maritime Partners L.PPRICEWATERHOUSECOOPERS AUDITING COMPANY SAGreece
NetEase, Inc.PricewaterhouseCoopers Zhong Tian CPAs Limited CompanyChina
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 LIMITEDChina
NewLead Holdings LtdPRICEWATERHOUSECOOPERS AUDITING COMPANY SAGreece
Newsummit Biopharma Holdings LtdDELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITEDChina
NF Energy Saving CorpHKCMCPA Company Limited (2011 Form 2)Hong Kong
Noah Education Holdings Ltd.Deloitte Touche TohmatsuHong Kong
Noah Holdings LimitedDELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITEDChina
Northport Network Systems, Inc.BAKER TILLY HONG KONG LIMITED (2011 Form 2)Hong Kong
NOUMEA SHIPPING LTDDeloitte Hadjipavlou,Sofianos, Cambanis SAGreece
Novo Nordisk A/SPricewaterhouseCoopers Statsautoriseret RevisionspartnerselskabDenmark
NQ Mobile Inc.PricewaterhouseCoopers Zhong Tian CPAs Limited CompanyChina
Nutrastar International Inc.Crowe Horwath (HK) CPA LimitedHong Kong
Ocean Freight IncErnst & Young (Hellas) Certified Auditors Accountants S.A. (2011 Form 2)Greece
Omega Navigation Enterprises IncErnst & 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 LLPChina
Origin Agritech LimitedBDO China Shu Lun Pan Certified Public Accountants LLPChina
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 SRLItaly
Pacific Bepure Industry, Inc.PKF (2011 Form 2)Hong Kong
PACIFIC VEGAS GLOBAL STRATEGIES INCMazars CPA LimitedHong Kong
Pansoft Company LimitedCrowe Horwath (HK) CPA LimitedHong Kong
PANTELIS SHIPPING LTDDeloitte Hadjipavlou,Sofianos, Cambanis SAGreece
PARAGON SHIPPING INCDeloitte Hadjipavlou,Sofianos, Cambanis SA (2011 Form 2)Greece
Perfect World Co., Ltd.PricewaterhouseCoopers Zhong Tian CPAs Limited CompanyChina
PETROCHINA CO LTDPricewaterhouseCoopersHong Kong
Phoenix New Media LtdPricewaterhouseCoopers Zhong Tian CPAs Limited CompanyChina
PHYSICAL PROPERTY HOLDINGS, INC.Mazars CPA LimitedHong Kong
PILORY ASSOCIATES CORP.Deloitte Hadjipavlou,Sofianos, Cambanis SAGreece
Plastec Technologies, LtdDominic K. F. Chan & CoHong Kong
PORTUGAL TELECOM, SGPS, SADELOITTE & ASSOCIADOS, SROC, S.A.Portugal
Power of Dream Ventures, IncBDO Magyarország Könyvvizsgáló Kft.Hungary
Prime Global Capital Group Incorporated (Formerly Home Touch Holding Company)HKCMCPA Company Limited (2011 Form 2)Hong Kong
PROSPERO MARITIME INCDeloitte Hadjipavlou,Sofianos, Cambanis SAGreece
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 LimitedDELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITEDChina
Qingkelong Stores Inc.BDO China Dahua CPA Co.,Ltd. (2011 Form 2)China
RDA Microelectronics, Inc.PricewaterhouseCoopers Zhong Tian CPAs Limited CompanyChina
Remedent, INCPKF bedrijfsrevisoren BV o.v.v.e. CVBABelgium
ReneSola LtdDELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITEDChina
Renren Inc.DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITEDChina
Ryanair Holdings plcKPMGIreland
SAF-CONCORD SHIPPING LTDDeloitte Hadjipavlou,Sofianos, Cambanis SAGreece
SAFEBULKERS INCDeloitte Hadjipavlou,Sofianos, Cambanis SAGreece
Seanergy Maritime Holdings CorpPRICEWATERHOUSECOOPERS AUDITING COMPANY SAGreece
Seanergy Maritime Holdings Corp.KPMG Certified Auditors A.E. (2011 Form 2)Greece
Semiconductor Manufacturing International CorpDeloitte Touche TohmatsuHong Kong
Shanda Games LtdPricewaterhouseCoopers Zhong Tian CPAs Limited CompanyChina
SHANDA INTERACTIVE ENTERTAINMENT LTDPricewaterhouseCoopers Zhong Tian CPAs Limited CompanyChina
ShangPharma CorpPricewaterhouseCoopers Zhong Tian CPAs Limited CompanyChina
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 GroupKPMGChina
SINA CORPPricewaterhouseCoopers Zhong Tian CPAs Limited CompanyChina
Sino Assurance IncHKCMCPA Company Limited (2011 Form 2)Hong Kong
SinoHub, Inc.BAKER TILLY HONG KONG LIMITEDHong Kong
Sinopec Shanghai Petrochemical Company LimitedKPMGChina
SinoTech Energy LimitedErnst & Young Hua Ming Certified Public Accountants (2011 Form 2)China
Sky-mobi LimitedDELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITEDChina
SkyPeople Fruit Juice Inc.BDO Limited (2011 Form 2)Hong Kong
SMARTPAY EXPRESS, INC.Mazars CPA LimitedHong Kong
SOHU COM INCPricewaterhouseCoopers Zhong Tian CPAs Limited CompanyChina
Solar EnerTech Corp.Ernst & Young Hua Ming Certified Public Accountants (2011 Form 2)China
SouFun Holdings LtdErnst & Young Hua Ming Certified Public AccountantsChina
SPREADTRUM COMMUNICATIONS INCPricewaterhouseCoopers Zhong Tian CPAs Limited CompanyChina
Spreadtrum Communications, Inc.DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITEDChina
STAR BULK CARRIERS CORP.Deloitte Hadjipavlou,Sofianos, Cambanis SAGreece
STEALTH GAS INCDeloitte Hadjipavlou,Sofianos, Cambanis SAGreece
Stena AB (publ)KPMG ABSweden
Studio II Brands Inc.UHY Vocation HK CPA LimitedHong Kong
SUNSET SUITS HOLDINGS, INC.BDO Sp. z o.o.Poland
Suntech Power Holdings Co., Ltd.DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITEDChina
Sunway Global Inc.Albert Wong & Co.Hong Kong
Synutra International, Inc.DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITEDChina
SYSWIN Inc.PricewaterhouseCoopers Zhong Tian CPAs Limited CompanyChina
T.O Entertainment, Inc.Albert Wong & Co.Hong Kong
TAL Education GroupDELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITEDChina
Taomee Holdings LtdDELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITEDChina
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 SpaPricewaterhouseCoopers spaItaly
Telefonaktiebolaget LM EricssonPricewaterhouseCoopers ABSweden
TELESTONE TECHNOLOGIES CORPMazars CPA LimitedHong Kong
The Governor and Company of Bank of IrelandPricewaterhouseCoopersIreland
The9 LimitedDELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITEDChina
THT Heat Transfer Technology, Inc.PKFHong Kong
TIGER NAVIGATION CORP.Deloitte Hadjipavlou,Sofianos, Cambanis SAGreece
Tim W.E. SGPS, S.A.KPMG & Associados - Sociedade de Revisores Oficiais de Contas, S.A.Portugal
Titanium Group LimitedHKCMCPA Company Limited (2011 Form 2)Hong Kong
Titanium Group LtdDominic K. F. Chan & CoHong Kong
Toda International Holdings Inc.UHY Vocation HK CPA LimitedHong Kong
Tongjitang Chinese Medicines CoErnst & Young Hua Ming Certified Public AccountantsChina
TOPSHIPS INCDeloitte Hadjipavlou,Sofianos, Cambanis SAGreece
TORM A/SDeloitte Statsautoriseret RevisionspartnerselskabDenmark
Trai Thien USA IncHKCMCPA Company Limited (2011 Form 2)Hong Kong
Tresor Corp.UHY Vocation HK CPA LimitedHong Kong
Trina Solar LTDDELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITEDChina
Trinity Biotech plcGrant ThorntonIreland
Tsakos Energy Navigation LtdErnst & Young (Hellas) Certified Auditors Accountants S.A. (2011 Form 2)Greece
Tudou Holdings LtdPricewaterhouseCoopers Zhong Tian CPAs Limited CompanyChina
Uni Core Holdings CorpAlbert Wong & Co.Hong Kong
Uonlive CorpHKCMCPA Company Limited (2011 Form 2)Hong Kong
UTSTARCOM INCPricewaterhouseCoopers Zhong Tian CPAs Limited Company (2011 Form 2)China
VanceInfo Technologies Inc.DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITEDChina
Vimicro International CorporationErnst & Young Hua Ming Certified Public AccountantsChina
Vipshop Holdings LimitedDeloitte 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 LimitedHong Kong
WLG Inc.Mazars CPA Limited (2011 Form 2)Hong Kong
WSP Holdings LTDDELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITEDChina
WuXi PharmaTech (Cayman) Inc.DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITEDChina
XENIA INTERNATIONAL CORP.Deloitte Hadjipavlou,Sofianos, Cambanis SAGreece
XINGANG SHIPPING LTDDeloitte Hadjipavlou,Sofianos, Cambanis SAGreece
Xinhua Sports & Entertainment Ltd.DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED (2011 Form 2)China
Xinyinhai Technology LimitedPKFHong Kong
Xinyuan Real Estate Co., Ltd.Ernst & Young Hua Ming Certified Public AccountantsChina
Xueda Education GroupDELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITEDChina
Yanglin Soybean, Inc.Albert Wong & Co.Hong Kong
Yanzhou Coal Mining Company LimitedGrant ThorntonChina
Yasheng GroupGansu Hongxin Accountants LtdChina
Yingli Green Energy Holding Company LimitedKPMGChina
Yongye International, Inc.KPMGChina
Youku Inc.Ernst & Young Hua Ming Certified Public AccountantsChina
Yucheng Technologies LimitedBDO LimitedHong 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 LLPChina
ZST Digital Networks, Inc.BDO China Dahua CPA Co.,Ltd. (2011 Form 2)China