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

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 sortable by issuer, auditor, or jurisdiction is available under Related Information.


collapse Belgium

 collapse BDO Bedrijfsrevisoren - BDO Réviseurs d'Entreprises
Materialise NV
 collapse Deloitte Bedrijfsrevisoren / Reviseurs d’Entreprises
Etablissements Delhaize Frères Et Cie "Le Lion" (Groupe Delhaize)
 collapse Ernst & Young Bedrijfsrevisoren C.V.B.A - Réviseurs d'Entreprises S.C.R.L
Wabco Holding Inc.
Wabco Holding Inc.
 collapse Grant Thornton Bedrijfsrevisoren - Réviseurs d'Entreprises
Remedent, INC
 collapse Klynveld Peat Marwick Goerdeler Bedrijfsrevisoren civil CVBA/SCRL
Euronav NV
 collapse PricewaterhouseCoopers Reviseurs d'Entreprises
Anheuser-Bush Inbev SA
 collapse Vandelanotte Bedrijfsrevisoren CVBA
Remedent Inc

collapse China

 collapse BDO China Shu Lun Pan Certified Public Accountants LLP
Aoxing Pharmaceutical Company, Inc.
China New Borun Corporation
China Shesays Medical Cosmetology Inc.
Deswell Industries, Inc.
Orient Paper, Inc.
Origin Agritech Limited
Pingtan Marine Enterprise Ltd.
Sutor Technology Group Ltd.
 collapse Dahua CPA Co.,Ltd.
Ossen Innovation Co.,Ltd.
 collapse Deloitte Touche Tohmatsu Certified Public Accountants LLP
Acorn International, Inc.
Airmedia Group Inc.
AutoNavi Holdings Ltd
Baozun Inc.
Bona Film Group Ltd
Camelot Information Systems Inc.
Canadian Solar Inc.
Charm Communications Inc.
China Digital TV Holding Co., Ltd.
China Distance Education Holdings Ltd
China Finance Online Co. LTD
China Lodging Group, Ltd
China Sunergy Co., Ltd.
China Techfaith Wireless Communication Technology Ltd
ChinaEdu Corp
Country Style Cooking Restaurant Chain Co., Ltd.
Daqo New Energy Corp.
E-House (China) Holdings Ltd
Focus Media Holding Ltd
iKang Healthcare Group, Inc.
iSoftStone Holdings Ltd
Kongzhong Corp
Leju Holdings Ltd
LightInTheBox Holding Co., Ltd.
Mecox Lane Ltd
Momo Inc.
New Oriental Education & Technology Group Inc.
Noah Holdings Ltd
Pactera Technology International Ltd.
Qihoo 360 Technology Co Ltd
ReneSola Ltd
Renren Inc.
Sky Solar Holdings, Ltd.
Sky-mobi Ltd
Synutra International, Inc.
TAL Education Group
Taomee Holdings Ltd
The9 LTD
Trina Solar Ltd
Verisilicon Holdings Co Ltd
Wowo Ltd
WSP Holdings Ltd
WuXi PharmaTech (Cayman) Inc.
Xueda Education Group
 collapse Ernst & Young Hua Ming LLP
21Vianet Group, Inc.
3SBio Inc. Ltd
Autohome Inc.
Baidu, Inc.
Bitauto Holdings Ltd
China Eastern Airlines Corporation Limited
China Hydroelectric Corp
China Mobile Games & Entertainment Group Ltd
ChinaCache International Holdings Ltd
Concord Medical Services Holdings Ltd
E-Commerce China Dangdang Inc.
eLong, Inc.
Giant Interactive Group Inc.
Hanwha Q CELLS Co., Ltd.
Hollysys Automation Technologies, Ltd.
Lentuo International Inc.
Qunar Cayman Islands Ltd
Sinovac Biotech Ltd
SouFun Holdings Ltd
Vimicro International Corp
Xinyuan Real Estate Co., Ltd.
Youku Tudou Inc.
 collapse Gansu Hongxin Accountants Ltd
Yasheng Group
 collapse Grant Thornton
China Ceramics Co., Ltd.
China Finance Online Co. LTD
E-future Information Technology Inc.
Jinpan International Limited
Oriental Dragon Corporation
Sutor Technology Group LTD
Yanzhou Coal Mining Company Limited
 collapse JTC Fair Song CPA Firm
First Asia Holdings Limited
 collapse KPMG Huazhen LLP
Hailiang Education Group Inc.
Solar Power, Inc.
Sungy Mobile Ltd.
Tarena International, Inc.
YOU On Demand Holdings, Inc.
 collapse PricewaterhouseCoopers Zhong Tian LLP
51job, Inc. Inc. Ltd
China Automotive Systems Inc
China Energy Recovery, Inc.
China Mobile Ltd
China Petroleum & Chemical Corp
China Sourthern Airlines Co Ltd
Chukong Holdings Ltd
eHi Car Services Ltd
Homeinns Hotel Group
iDreamSky Technology Ltd
IFM Investments Ltd
JA Solar Holdings Co., Ltd., Inc. International Ltd
JinkoSolar HoldingCo.,Ltd.
Jumei International Holding Ltd
Ku6 Media Co., Ltd
NetEase, Inc.
NQ Mobile Inc.
Perfect World Co., Ltd
Phoenix New Media Ltd
RDA Microelectronics, Inc.
Sciclone Pharmaceuticals Inc.
Shanda Games Ltd
Sina Corp
Sinopec Shanghai Petrochemical Co Ltd Inc
Tuniu Corp
Utstarcom Holdings Corp
YY Inc.
Zhaopin Ltd

collapse Hong Kong

 collapse Anthony Kam & Associates Limited
Sino Agro Food, Inc.
 collapse AWC (CPA) LIMITED
Antiviral Technologies, Inc.
Baoshinn Corporation
China Education Alliance Inc
China Internet Cafe Holdings Group, Inc.
China Shianyun Group Corp., Ltd.
CN Dragon Corporation
Domain Extremes Inc.
Dragon Bright Mintai Botanical Tchnology (Cayman) Ltd
Iveda Solutions, Inc.
Jrsis Health Care Corporation
Kandi Technologies Group, Inc.
REDtone Asia, Inc.
Takung Art Company Limited
UMeWorld Limited
XcelMobility, Inc.
Yanglin Soybean Inc.
YUS International Group Limited (f/k/a Asian Trends Media Holdings, Inc.)
Advanced BioMedical Technologies, Inc.
China Xingbang Industry Group Inc.
 collapse BDO Limited
China Information Technology Inc
Deswell Industries, Inc.
Euro Tech Holdings Co Limited
Global-Tech Advanced Innovations Inc.
Hollysys Automation Technologies, Ltd.
Origin Agritech Ltd.
 collapse Clement C.W. Chan & Co.
Biostar Pharmaceuticals, Inc.
Bodisen Biotech, Inc.
Ceetop, Inc.
China Pediatric Pharmaceuticals, Inc.
 collapse Crowe Horwath (HK) CPA Limited
China BAK Battery, Inc.
China Ceramics Co., Ltd.
China Enterprises Limited
Exceed Company Ltd.
Lihua International, Inc.
Maxclean Holdings Ltd
Nutrastar International Inc.
SGOCO Group, Ltd.
Skystar Bio-pharmaceutical Company Limited
VLOV, Inc.
Wonder Auto Technology, Inc.
 collapse Deloitte Touche Tohmatsu
Actions Semiconductor Co., Ltd.
China Telecom Corporation Limited
China Zenix Auto International Ltd
CNInsure Inc.
GDC Technology Ltd
Highway Holdings Ltd
Melco Crown Entertainment Ltd
Noah Education Holdings Ltd.
Semiconductor Manufacturing International Corp
Vipshop Holdings Ltd
Visionchina Media Inc.
 collapse Dominic K. F. Chan & Co
Asia Travel Corp
Blue Spa Incorporated
CAM Group, Inc
Dragon Jade International Ltd
Euro Tech Holdings Co Ltd
Moxian China, Inc
Plastec Technology, Ltd
Rebel Group, Inc.
Scientific Energy Inc.
Seratosa Inc
 collapse Ernst & Young
Aluminum Corporation of China Ltd
China Life Insurance Co Ltd
China Natural Resources Inc
Entertainment Gaming Asia Inc.
 collapse HKCMCPA Company Limited
China Shouguan Mining Corporation
Clixster Mobile Group Inc
Gold Union Inc
Green Dragon Wood Products, Inc
Innocom Technology Holdings, Inc
NF Energy Saving Corporation
Royale Globe Holdings, Inc
Uonlive Corporation
 collapse KPMG
7 Days Group Holdings Ltd
ATA, Inc.
China Biologic Products, Inc.
China Cord Blood Corporation
China Ming Yang Wind Power Group Limited
China Nepstar Chain Drugstore Ltd.
China Petroleum & Chemical Corporation
China Unicom (Hong Kong) Ltd.
China XD Plastic Company Limited
Hong Kong Television Network Ltd.
Huaneng Power International Inc.
LDK Solar Co., Ltd
Le Gaga Holdings Limited
Petrochina Co. Ltd.
Simcere Pharmaceutical Group
Sinopec Shanghai Petrochemical Company Limited
Trina Solar Limited
Viewtran Group, Inc.
Yingli Green Energy Holding Company Limited
Yongye International Inc.
 collapse Mazars CPA Limited
Biostar Pharmaceuticals, Inc.
China Power Equipment, Inc.
Global-Tech Advanced Innovations Inc
Bonso Electronics International Inc.
China Precision Steel, Inc.
Nam Tai Property Inc.
 collapse Parker Randall CF H.K. CPA Ltd.
SGB International Limited
 collapse PKF
Asia Green Agriculture Corporation
 collapse PricewaterhouseCoopers
Alibaba Group Holding Ltd
China Metro-Rural Holdings Ltd
Guangshen Railway Co Ltd
Mindray Medical International Ltd
Nord Anglia Education, Inc.
 collapse UHY Vocation HK CPA Limited
ADGS Advisory, Inc.
China Cablecom Holdings, Ltd.
China Gerui Advanced Materials Group Limited
China Netwroks International Holdings Ltd.
Galaxy Strategy & Communications Inc.
Pingtan Marine Enterprise Ltd.
Studio II Brands Inc.
Toda International Holdings Inc.
 collapse Union Power HK CPA Limited
ADGS Advisory , Inc
Network CN Inc.

collapse Ireland

 collapse Deloitte
Allied Irish Banks P.L.C.
 collapse Ernst & Young Chartered Accountants
Ardmore Shipping Corporation
BioPharma Innovation Capital, LP
 collapse Grant Thornton
Innocoll AG
Trinity Biotech Plc
 collapse KPMG
Allied Irish Banks plc-(date below is date of consent to use of previously issued audit report)
Avolon Holdings Limited
ICON plc
Jazz Pharmaceuticals plc
Ryanair Holdings plc
 collapse PricewaterhouseCoopers
Governor and Company of Bank of Ireland

collapse Italy

 collapse Crowe Horwath AS S.r.l.
Southern State Sign Company
 collapse Deloitte & Touche S.p.A.
Luxottica Group S.p.A.
 collapse PricewaterhouseCoopers spa
Luxottica Group Spa
Telecom Italia Spa
 collapse Reconta Ernst & Young S.p.A.
Eni S.p.A.
Fiat Chrysler Automobiles N.V.
Gentium S.p.A.
Natuzzi S.p.A.

collapse Poland

 collapse Ernst & Young Audyt Polska spólka z ograniczona odpowiedzialnoscia sp. k.
Central European Distribution Corp
 collapse PricewaterhouseCoopers Sp. z o.o.
Central European Distribution Corporation

collapse Portugal