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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 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 Deloitte Bedrijfsrevisoren / Reviseurs d’Entreprises
Delhaize Group
 collapse Ernst & Young Bedrijfsrevisoren C.V.B.A - Réviseurs d'Entreprises S.C.R.L
Wabco Holding Inc.
 collapse Klynveld Peat Marwick Goerdeler Bedrijfsrevisoren civil CVBA/SCRL
Anheuser-Busch InBev SA (2011 Form 2)
 collapse PKF bedrijfsrevisoren BV o.v.v.e. CVBA
Remedent, INC
 collapse PricewaterhouseCoopers Reviseurs d'Entreprises
Anheuser-Busch Inbev SA

collapse China

 collapse BDO China Dahua CPA Co.,Ltd.
China Carbon Graphite Group
China Marine Food Group Limited
China New Borun Corporation (2011 Form 2)
China TransInfo Technology Corp (2011 Form 2)
Diguang International Development Co.,Ltd. (2011 Form 2)
Ossen Innovation Co.,Ltd.
Qingkelong Stores Inc. (2011 Form 2)
Shengkai Innovations, Inc. (2011 Form 2)
Zhongpin Inc. (2011 Form 2)
ZST Digital Networks, Inc. (2011 Form 2)
 collapse BDO China Shu Lun Pan Certified Public Accountants LLP
China TransInfo Technology, Corp.
Orient Paper, Inc.
Origin Agritech Limited
Zhongpin, Inc.
 collapse DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LIMITED
Acorn International, Inc.
Airmedia Group Inc.
AsiaInfo-Linkage, Inc.
AutoNavi Holdings Limited
Bona Film Group Limited
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 Real Estate Information Corp
China Sunergy Co., Ltd.
China Techfaith Wireless Communication Technology LTD
China Technology Development Group
Chinacast Education Corp
ChinaEdu CORP
Country Style Cooking Restaurant Chain Co. Ltd
Daqo New Energy Corp.
E-House (China) Holdings Ltd
Feihe International
Focus Media Holding LTD
GC China Turbine Corp (2011 Form 2)
Hisoft Technology International Limited
iSoftStone Holdings Ltd.
Kongzhong Corp
Longtop Financial Technologies Ltd (2011 Form 2)
Mecox Lane Limited
Mindray Medical International Ltd (2011 Form 2)
New Oriental Education & Technology Group Inc.
Newsummit Biopharma Holdings Ltd
Noah Holdings Limited
Qihoo 360 Technology Company Limited
ReneSola Ltd
Renren Inc.
Sky-mobi Limited
Spreadtrum Communications, Inc.
Suntech Power Holdings Co., Ltd.
Synutra International, Inc.
TAL Education Group
Taomee Holdings Ltd
The9 Limited
Trina Solar LTD
VanceInfo Technologies Inc.
WSP Holdings LTD
WuXi PharmaTech (Cayman) Inc.
Xinhua Sports & Entertainment Ltd. (2011 Form 2)
Xueda Education Group
 collapse Ernst & Young Hua Ming Certified Public Accountants
21Vianet Group, Inc.
3SBio Inc.
Agria Corp
American Oriental Bioengineering, Inc. (2011 Form 2)
Baidu, Inc.
Bitauto Holdings Ltd
China Hydroelectric Corporation
China Kanghui Holdings
China Nuokang Bio-Pharmaceutical Inc.
ChinaCache International Holdings Ltd.
Concord Medical Services Holdings Ltd
E-Commerce China Dangdang Inc.
eLong, Inc.
Giant Interactive Group Inc.
Hanwha SolarOne Co., Ltd.
Lentuo International Inc.
Linktone Ltd
SinoTech Energy Limited (2011 Form 2)
Solar EnerTech Corp. (2011 Form 2)
SouFun Holdings Ltd
Tongjitang Chinese Medicines Co
Vimicro International Corporation
Xinyuan Real Estate Co., Ltd.
Youku Inc.
 collapse Gansu Hongxin Accountants Ltd
Yasheng Group
 collapse Grant Thornton
China Ceramics Co.Ltd
eFuture information Technology Inc.
JINPAN INTL LTD
Yanzhou Coal Mining Company Limited
 collapse JTC Fair Song CPA Firm
First Asia Holdings Limited (2011 Form 2)
 collapse KPMG
7 Days Group Holdings Ltd
ATA Inc.
Cathay Industrial Biotech Ltd.
Chemspec International Ltd
China Biologic Products, Inc.
China Cord Blood Corporation
China Grentech Corporation Limited (2011 Form 2)
China Integrated Energy, Inc. (2011 Form 2)
China Medical Technologies, Inc. (2011 Form 2)
China Ming Yang Wind Power Group Limited
China Mobile Limited
China Nepstar Chain Drugstore Ltd
China Petroleum & Chemical Corporation
China Southern Airlines Co Ltd
China Telecom Corporation Limited
China XD Plastic Company Limited
City Telecom (HK) Limited
Cogo Group, Inc. (2011 Form 2)
Fushi Copperweld, Inc.
Gushan Environmental Energy Limited
LDK Solar Co., Ltd
Le Gaga Holdings Limited
Qiao Xing Mobile Communication Co., Ltd. (2011 Form 2)
Simcere Pharmaceutical Group
Sinopec Shanghai Petrochemical Company Limited
Yingli Green Energy Holding Company Limited
Yongye International, Inc.
 collapse PricewaterhouseCoopers Zhong Tian CPAs Limited Company
51JOB, INC.
Ambow Education Holding Ltd.
Changyou.com Ltd
CHINA AUTOMOTIVE SYSTEMS INC
China Energy Recovery, Inc.
China GrenTech CORP LTD
China Mass Media Corp.
China Medical Technologies, Inc.
CHINA TECHNOLOGY DEVELOPMENT GROUP CORP
Cloudary Corp.
CTRIP COM INTERNATIONAL LTD
Global Education & Technology Group Ltd
Home Inns & Hotels Management Inc.
IFM Investments Ltd
JA Solar Holdings Co., Ltd.
JIAYUAN.COM INTERNATIONAL LTD
JinkoSolar Holding Co., Ltd.
Ku6 Media Co., Ltd
NetEase, Inc.
NQ Mobile Inc.
Perfect World Co., Ltd.
Phoenix New Media Ltd
RDA Microelectronics, Inc.
Shanda Games Ltd
SHANDA INTERACTIVE ENTERTAINMENT LTD
ShangPharma Corp
SINA CORP
SOHU COM INC
SPREADTRUM COMMUNICATIONS INC
SYSWIN Inc.
Tudou Holdings Ltd
UTSTARCOM INC (2011 Form 2)

collapse Czech Republic

 collapse Ernst & Young Audit, s.r.o.
AVAST Software B.V.

collapse Denmark

 collapse Deloitte Statsautoriseret Revisionspartnerselskab
TORM A/S
 collapse PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab
Novo Nordisk A/S

collapse Greece

 collapse Deloitte Hadjipavlou,Sofianos, Cambanis SA
AEGEAN MARINE PETROLEUM INC
AGGELIKI SHIPPING LTD
ALLENDALE INVESTMENTS S.A
ALTERWALL BUSINESS INC
BOX SHIPS INC
CAPITAL PRODUCT PARTNERS LIMITED
CRUDE CARRIERS CORPORATION
DIANA TRADING LTD
DRYSHIPS INC
ELENI SHIPPING LTD
EMMENTALY BUSINESS INC
ETERNITY SHIPPING CO
EUROSEAS LTD
GASLOG LIMITED
MANOLIS SHIPPING LTD
NATIONAL BANK OF GREECE
NOUMEA SHIPPING LTD
PANTELIS SHIPPING LTD
PARAGON SHIPPING INC (2011 Form 2)
PILORY ASSOCIATES CORP.
PROSPERO MARITIME INC
SAF-CONCORD SHIPPING LTD
SAFEBULKERS INC
STAR BULK CARRIERS CORP.
STEALTH GAS INC
TIGER NAVIGATION CORP.
TOPSHIPS INC
XENIA INTERNATIONAL CORP.
XINGANG SHIPPING LTD
 collapse Ernst & Young (Hellas) Certified Auditors Accountants S.A.
Allships Ltd (2011 Form 2)
Costamare (2011 Form 2)
Diana Containerships Inc (2011 Form 2)
Diana Shipping Inc. (2011 Form 2)
Dryships Inc (2011 Form 2)
Excel Maritime Carriers Ltd (2011 Form 2)
Free Seas (2011 Form 2)
Globus Maritime Ltd (2011 Form 2)
Hellenic Telecommunications Organisation S.A. (2011 Form 2)
Ocean Freight Inc (2011 Form 2)
Omega Navigation Enterprises Inc (2011 Form 2)
Tsakos Energy Navigation Ltd (2011 Form 2)
 collapse KPMG Certified Auditors A.E.
Seanergy Maritime Holdings Corp. (2011 Form 2)
 collapse PRICEWATERHOUSECOOPERS AUDITING COMPANY SA
COCA-COLA HELLENIC BOTTLING CO SA
Danaos Corp
FREESEAS INC
Navios Maritime Acquisition CORP
Navios Maritime Holdings Inc.
Navios Maritime Partners L.P
NewLead Holdings Ltd
Seanergy Maritime Holdings Corp

collapse Hong Kong

 collapse Albert Wong & Co.
ACL Semiconductors Inc. (2011 Form 2)
AlphaRx, Inc.
Antiviral Technologies, Inc.
Baoshinn Corporation
China Digital Ventures Corporation (2011 Form 2)
China Equity Platform Holding Group Ltd
China Executive Education Corp.
China Jianye Fuel, Inc. (2011 Form 2)
China Media Group Corporation (2011 Form 2)
CN Dragon Corporation
Eco Energy Pumps, Inc (2011 Form 2)
Greatmat Technology Corporation (2011 Form 2)
Iveda Solutions, Inc.
Jinmimi Network Inc.
Kandi Technologies, Corp
SHC Advance Services Inc. (2011 Form 2)
Shengkai Innovations, Inc.
Sunway Global Inc.
T.O Entertainment, Inc.
Uni Core Holdings Corp
Yanglin Soybean, Inc.
 collapse BAKER TILLY HONG KONG LIMITED
Advanced BioMedical Technologies, Inc.
American Smooth Wave Ventures, Inc. (2011 Form 2)
Apextalk Holdings Inc. (2011 Form 2)
China North East Petroleum Holdings Ltd
China SHESAYS Medical Cosmetology Inc.
China Xingbang Industry Group, Inc.
Huifeng Bio-Pharmaceutical Technology, Inc. (2011 Form 2)
Network CN Inc. (2011 Form 2)
New Dragon Asia Corp. (2011 Form 2)
Northport Network Systems, Inc. (2011 Form 2)
SinoHub, Inc.
 collapse BDO Limited
China Information Technology Inc, (2011 Form 2)
China-Biotics Inc (2011 Form 2)
Deswell Industries, Inc.
Euro Tech Holdings Co Limited
Global-Tech Advanced Innovations Inc.
Guanwei Recycling Corp. (2011 Form 2)
Gulf Resources Inc (2011 Form 2)
Hollysys Automation Technologies, Ltd.
Orient Paper Inc. (2011 Form 2)
Origin Agritech Ltd. (2011 Form 2)
SkyPeople Fruit Juice Inc. (2011 Form 2)
Winner Medical Group Inc.
Yucheng Technologies Limited
 collapse Clement C.W. Chan & Co.
Bodisen Biotech, Inc
China Ceetop.com, Inc
China Pediatric Pharmaceuticals, Inc
China Pharmaceuticals, Inc
China Printing & Packaging, Inc
Computer Graphics International Inc
 collapse Crowe Horwath (HK) CPA Limited
China Enterprises Limited (2011 Form 2)
China Sports Holding Company Limited
Feihe International Inc.
Gold Horse International, Inc.
Kiwa Bio-Tech Products Group Corporation
LianDi Clean Technology Inc.
Lihua International, Inc.
Nutrastar International Inc.
Pansoft Company Limited
 collapse Deloitte Touche Tohmatsu
Actions Semiconductor Co Ltd
China MediaExpress Holdings Inc (2011 Form 2)
China Zenix Auto International Ltd
CNInsure Inc.
Funtalk China Holdings Ltd (2011 Form 2)
Highway Holdings Ltd
Melco Crown Entertainment Ltd
Noah Education Holdings Ltd.
Semiconductor Manufacturing International Corp
Vipshop Holdings Limited
Visionchina Media Inc.
 collapse Dominic K. F. Chan & Co
Baoshinn Corporation (2011 Form 2)
Blue Spa Incorporated
Chatter Box Call Center Ltd
Domain Extremes Inc
Highpower International Inc (2011 Form 2)
Jet Neko, Inc
Plastec Technologies, Ltd
Titanium Group Ltd
 collapse Ernst & Young
Asia Pacific Wire & Cable Corp Ltd
China Natural Resources Inc
CNOOC Ltd
Entertainment Gaming Asia Inc.
Global-Tech Advanced Innovations Inc. (2011 Form 2)
 collapse HKCMCPA Company Limited
Agrisolar Solutions, Inc (2011 Form 2)
Asia Global Holding Corp. (2011 Form 2)
China Sun Group High-Tech Company (2011 Form 2)
Decor Products International, Inc (2011 Form 2)
GFR Pharmaceuticals, Inc (2011 Form 2)
GHN Agrispan Holding Company (2011 Form 2)
Green Dragon Wood Products, Inc (2011 Form 2)
Innocom Technology Holdings, Inc. (2011 Form 2)
Mezabay International Inc (2011 Form 2)
NF Energy Saving Corp (2011 Form 2)
Prime Global Capital Group Incorporated (Formerly Home Touch Holding Company) (2011 Form 2)
Sino Assurance Inc (2011 Form 2)
Titanium Group Limited (2011 Form 2)
Trai Thien USA Inc (2011 Form 2)
Uonlive Corp (2011 Form 2)
 collapse HLB HODGSON IMPEY CHENG
CHINA NUTRIFRUIT GROUP LTD.
CHINA PREMIUM LIFESTYLE ENTERPRISE, INC.
ZHONG WEN INTERNATIONAL HOLDING CO., LTD. (2011 Form 2)
 collapse K.P. CHENG & CO.
China Chemical Corp. (2011 Form 2)
 collapse Mazars CPA Limited
Biostar Pharmaceuticals, Inc.
Changda International Holdings, Inc.
China Power Equipment, Inc.
Chisen Electric Corp
COL CHINA ONLINE INTERNATIONAL INC
PACIFIC VEGAS GLOBAL STRATEGIES INC
PHYSICAL PROPERTY HOLDINGS, INC.
SMARTPAY EXPRESS, INC.
TELESTONE TECHNOLOGIES CORP
WLG Inc. (2011 Form 2)
 collapse Moore Stephens
Bonso Electronics International, Inc.
China Precision Steel, Inc.
China XD Plastics Company Limited (2011 Form 2)
ChipMOS TECHNOLOGIES (Bermuda) LTD.
Man Shing Agricultural Holdings, Inc.
Nam Tai Electronics, Inc.
Puda Coal, Inc. (2011 Form 2)
T-Bay Holdings, Inc. (2011 Form 2)
 collapse Parker Randall CF H.K. CPA Ltd.
China Linen Textile, Bohai Pharmaceutcial, Tanke Bioscience, Yinfu Gold, China V, (2011 Form 2)
 collapse PKF
Asia Green Agriculture Corporation
Business Development Solutions, Inc.
China BAK Battery, Inc.
China Gengsheng Minerals, Inc. (2011 Form 2)
China Multimedia, Inc.
DNA Systems, Inc.
OmniaLuo, Inc. (2011 Form 2)
Pacific Bepure Industry, Inc. (2011 Form 2)
THT Heat Transfer Technology, Inc.
Xinyinhai Technology Limited
 collapse PricewaterhouseCoopers
ALUMINUM CORP OF CHINA LTD
CHINA EASTERN AIRLINES CORP LTD
CHINA LIFE INSURANCE CO LTD
CHINA METRO-RURAL HOLDINGS Ltd
CHINA UNICOM (HONG KONG) Ltd
GUANGSHEN RAILWAY CO LTD
HUANENG POWER INTERNATIONAL INC
Mindray Medical International LTD
PETROCHINA CO LTD
 collapse UHY Vocation HK CPA Limited
China Cablecom Holdings Limited
China Dredging Group Co., Ltd.
China Gerui Advanced Materials Group Limited
China Grand Resorts Inc. (2011 Form 2)
China Networks International Holdings Ltd.
China Topreach Inc.
CNC Development Limited
Galaxy Strategy & Communications Inc. (2011 Form 2)
Huiheng Medical Inc.
Lizhan Environmental Corporation
Studio II Brands Inc.
Toda International Holdings Inc.
Tresor Corp.
 collapse WONG LAM LEUNG & KWOK C.P.A. LIMITED
BIOPACK ENVIRONMENTAL SOLUTIONS INC. (2011 Form 2)

collapse Hungary

 collapse BDO Magyarország Könyvvizsgáló Kft.
iGlue Inc. (formerly Hardwired Interactive, Inc)
Power of Dream Ventures, Inc
 collapse PricewaterhouseCoopers Könyvvizsgáló Kft.
Invitel Holdings A/S (2011 Form 2)
Magyar Telekom Nyrt. (2011 Form 2)

collapse Ireland

 collapse Ernst & Young Chartered Accountants
CRH public limited company
 collapse Grant Thornton
Cryptologic Limited
Trinity Biotech plc
 collapse KPMG
Allied Irish Banks plc
Elan Corporation plc
ICON plc
Jazz Pharmaceuticals plc
Ryanair Holdings plc
 collapse PricewaterhouseCoopers
The Governor and Company of Bank of Ireland

collapse Italy

 collapse Deloitte & Touche S.p.A.
Luxottica Group S.p.A.
 collapse KPMG S.p.A.
Natuzzi S.p.A.
 collapse PRAUDITING SRL
OXAMEDIA S.R.L.
 collapse PricewaterhouseCoopers spa
ENI SPA (2011 Form 2)
Telecom Italia Spa
 collapse Reconta Ernst & Young S.p.A.
Eni S.p.A.
Gentium S.p.A.
Natuzzi S.p.A.
Telecom Italia S.p.A. (2011 Form 2)

collapse Luxembourg

 collapse Deloitte Audit
ArcelorMittal
 collapse KPMG Luxembourg S.à r.l.
European Investment Bank
 collapse PricewaterhouseCoopers, Société coopérative
Millicom International Cellular S.A.

collapse Poland

 collapse BDO Sp. z o.o.
SUNSET SUITS HOLDINGS, INC.
 collapse Ernst&Young Audit Sp .o.o.
Central European Distribution Corp
 collapse PricewaterhouseCoopers Sp. z o.o.
Central European Distribution Corporation (2011 Form 2)

collapse Portugal

 collapse DELOITTE & ASSOCIADOS, SROC, S.A.
PORTUGAL TELECOM, SGPS, SA
 collapse KPMG & Associados - Sociedade de Revisores Oficiais de Contas, S.A.
Tim W.E. SGPS, S.A.

collapse Sweden

 collapse Ernst & Young AB
Aktiebolaget Svensk Exportkredit
Autoliv Inc.
 collapse KPMG AB
Stena AB (publ)
 collapse PricewaterhouseCoopers AB
Telefonaktiebolaget LM Ericsson