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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
Etablissements Delhaize Freres Et Cie Le Lion - Groupe Delhaize
 collapse Ernst & Young Bedrijfsrevisoren C.V.B.A - Réviseurs d'Entreprises S.C.R.L
Wabco Holding Inc.
 collapse Grant Thornton Bedrijfsrevisoren - Réviseurs d'Entreprises
Remedent, INC
 collapse PricewaterhouseCoopers Reviseurs d'Entreprises
Anheuser-Busch Inbev SA

collapse China

 collapse BDO China Dahua CPA Co.,Ltd.
AOXING PHARMACEUTICAL COMPANY, INC.
China Carbon Graphite Group (2012 Form 2)
China Marine Food Group Limited
Ossen Innovation Co.,Ltd.
 collapse BDO China Shu Lun Pan Certified Public Accountants LLP
China New Borun Corporation
China TransInfo Technology, Corp. (2012 Form 2)
Deswell Industries, Inc.
Orient Paper, Inc.
Origin Agritech Limited
Perfectenergy International Ltd.
Yucheng Technologies Limited
Zhongpin Inc.
 collapse Deloitte Touche Tohmatsu Certified Public Accountants LLP
Acorn International, Inc.
Airmedia Group Inc.
AsiaInfo-Linkage, Inc.
AutoNavi Holdings Ltd
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 Real Estate Information Corp (2012 Form 2)
China Sunergy Co., Ltd.
China Techfaith Wireless Communication Technology Ltd
China Technology Development Group (2012 Form 2)
Chinacast Education Corp (2012 Form 2)
ChinaEdu Corp
Country Style Cooking Restaurant Chain Co., Ltd.
Daqo New Energy Corp.
E-House (China) Holdings Ltd
Feihe International Inc
Focus Media Holding Ltd
Hisoft Technology International Limited (2012 Form 2)
iSoftStone Holdings Ltd
Kongzhong Corp
LJ International Inc
Mecox Lane Ltd
New Oriental Education & Technology Group Inc.
Newsummit Biopharma Holdings Ltd (2012 Form 2)
Noah Holdings Ltd
Pactera Technology International Ltd.
Qihoo 360 Technology Co Ltd
ReneSola Ltd
Renren Inc.
Sky-mobi Ltd
Spreadtrum Communications, Inc. (2012 Form 2)
Suntech Power Holdings Co., Ltd.
Synutra International, Inc.
TAL Education Group
Taomee Holdings Ltd
The9 Limited (2012 Form 2)
Trina Solar LTD (2012 Form 2)
VanceInfo Technologies Inc.
WSP Holdings Ltd
WuXi PharmaTech (Cayman) Inc.
Xueda Education Group
 collapse Ernst & Young
Asia Pacific Wire & Cable Corp Ltd
China Natural Resources Inc
CNOOC Ltd
Entertainment Gaming Asia Inc.
 collapse Ernst & Young Hua Ming LLP
21Vianet Group, Inc.
3SBio Inc.
Agria Corp (2012 Form 2)
Baidu, Inc.
Bitauto Holdings Ltd
China Hydroelectric Corp
China Kanghui Holdings
China Mobile Games & Entertainment Group Ltd
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.
Hollysys Automation Technologies, Ltd.
Lentuo International Inc.
Linktone Ltd (2012 Form 2)
SouFun Holdings Ltd
Tongjitang Chinese Medicines Co (2012 Form 2)
Vimicro International Corp
Xinyuan Real Estate Co., Ltd.
Youku Tudou Inc.
 collapse Gansu Hongxin Accountants Ltd
Yasheng Group (2012 Form 2)
 collapse Grant Thornton
China Ceramics Co.Ltd (2012 Form 2)
e-Future Information Technology Inc.
Jinpan International Ltd
Sutor Technology Group LTD
Yanzhou Coal Mining Company Limited
 collapse JTC Fair Song CPA Firm
First Asia Holdings Limited (2012 Form 2)
 collapse KPMG
7 Days Group Holdings Ltd
ATA Inc.
Cathay Industrial Biotech Ltd. (2012 Form 2)
Chemspec International Ltd (2012 Form 2)
China Biologic Products, Inc.
China Cord Blood Corporation
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 (2012 Form 2)
Cogo Group, Inc.
Fushi Copperweld, Inc. (2012 Form 2)
Gushan Environmental Energy Limited
Hong Kong Television Network Ltd. (f.k.a. City Telecom (HK) Limited)
Huaneng Power International Inc.
LDK Solar Co., Ltd
Le Gaga Holdings Limited
Simcere Pharmaceutical Group
Sinopec Shanghai Petrochemical Company Limited
Yingli Green Energy Holding Company Limited
Yongye International, Inc. (2012 Form 2)
 collapse PricewaterhouseCoopers Zhong Tian LLP
51job, Inc.
Ambow Education Holding Ltd.
Changyou.com Ltd
CHINA AUTOMOTIVE SYSTEMS INC
China Energy Recovery, Inc. (2012 Form 2)
China GrenTech CORP LTD (2012 Form 2)
China Mass Media Corp.
China Medical Technologies, Inc. (2012 Form 2)
China Technology Development Group Corporation
Cloudary Corp. (2012 Form 2)
Ctrip.com International Ltd.
Global Education & Technology Group Ltd (2012 Form 2)
Home Inns & Hotels Management Inc.
IFM Investments Limited
JA Solar Holdings Co Ltd
Jiayuan.com International Ltd
JinkoSolar Holding Co., Ltd.
Ku6 Media Co., Ltd (2012 Form 2)
NetEase, Inc.
NQ Mobile Inc. (2012 Form 2)
Perfect World Co., Ltd.
Phoenix New Media Limited
RDA Microelectronics, Inc.
Shanda Games Ltd (2012 Form 2)
SHANDA INTERACTIVE ENTERTAINMENT LTD (2012 Form 2)
ShangPharma Corporation
Sina Corporation
Sohu.com Inc.
Spreadtrum Communications, Inc.
Syswin Inc.
Tudou Holdings Ltd (2012 Form 2)
UTStarcom Holdings Corp.
YY Inc.

collapse Czech Republic

 collapse Ernst & Young Audit, s.r.o.
AVAST Software B.V. (2012 Form 2)

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 NETWORK INC
AGGELIKI SHIPPING LTD (2012 Form 2)
ALLENDALE INVESTMENTS S.A (2012 Form 2)
ALTERWALL BUSINESS INC (2012 Form 2)
BOX SHIPS INC
CAPITAL PRODUCT PARTNERS L.P.
CRUDE CARRIERS CORPORATION (2012 Form 2)
DIANA TRADING LTD (2012 Form 2)
DRYSHIPS INC (2012 Form 2)
ELENI SHIPPING LTD (2012 Form 2)
EMMENTALY BUSINESS INC (2012 Form 2)
ETERNITY SHIPPING CO (2012 Form 2)
EUROSEAS LTD
GASLOG LTD
MANOLIS SHIPPING LTD (2012 Form 2)
NATIONAL BANK OF GREECE SA
NOUMEA SHIPPING LTD (2012 Form 2)
PANTELIS SHIPPING LTD (2012 Form 2)
PARAGON SHIPPING INC
PILORY ASSOCIATES CORP. (2012 Form 2)
PROSPERO MARITIME INC (2012 Form 2)
SAF-CONCORD SHIPPING LTD (2012 Form 2)
SAFE BULKERS INC
STAR BULK CARRIERS CORP
STEALTH GAS INC
TIGER NAVIGATION CORP. (2012 Form 2)
TOP SHIPS INC
XENIA INTERNATIONAL CORP. (2012 Form 2)
XINGANG SHIPPING LTD (2012 Form 2)
 collapse Ernst & Young (Hellas) Certified Auditors Accountants S.A.
Allships Ltd
Costamare Inc.
Diana Containership Inc.
Diana Shipping Inc.
Dry Ships Inc.
Excel Maritime Carriers Ltd (2012 Form 2)
Freeseas Inc.
Globus Maritime Limited
Ocean Rig UDW Inc.
OceanFreight Inc (2012 Form 2)
Star Bulk Carriers Corp.
Tsakos Energy Navigation Ltd.
 collapse PRICEWATERHOUSECOOPERS AUDITING COMPANY SA
COCA-COLA HELLENIC BOTTLING CO SA
Danaos Corp
FREESEAS INC (2012 Form 2)
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.
AlphaRx, Inc.
Antiviral Technologies, Inc.
Baoshinn Corporation (2012 Form 2)
China Education Alliance Inc
China Equity Platform Holding Group Ltd (2012 Form 2)
China Executive Education Corp. (2012 Form 2)
CN Dragon Corporation
Great China Mania Holdings, Inc.
Greatmat Technology Corporation
Iveda Solutions, Inc.
Jinmimi Network Inc.
Kandi Technologies, Corp (2012 Form 2)
Shengkai Innovations, Inc.
Sunway Global Inc. (2012 Form 2)
T.O Entertainment, Inc.
Uni Core Holdings Corp (2012 Form 2)
XcelMobility, Inc.
Yanglin Soybean, Inc. (2012 Form 2)
Yew Bio-Pharm Group, Inc.
 collapse BAKER TILLY HONG KONG LIMITED
Advanced BioMedical Technologies, Inc.
China North East Petroleum Holdings Ltd (2012 Form 2)
China SHESAYS Medical Cosmetology Inc. (2012 Form 2)
China Xingbang Industry Group, Inc. (2012 Form 2)
SinoHub, Inc. (2012 Form 2)
 collapse BDO Limited
Deswell Industries, Inc.
Euro Tech Holdings Co Limited
Global-Tech Advanced Innovations Inc.
Hollysys Automation Technologies, Ltd.
Orient Paper, Inc
Origin Agritech Ltd.
Winner Medical Group Inc. (2012 Form 2)
Yucheng Technologies Limited
 collapse Clement C.W. Chan & Co.
Biostar Pharmaceuticals, Inc
Bodisen Biotech, Inc
China Ceetop.com, Inc
China Pediatric Pharmaceuticals, Inc
China Pharmaceuticals, Inc (2012 Form 2)
China Printing & Packaging, Inc
Computer Graphics International Inc
 collapse Crowe Horwath (HK) CPA Limited
China Sports Holding Company Limited (2012 Form 2)
Exceed Co Ltd
Feihe International Inc
Gold Horse International, Inc. (2012 Form 2)
Kiwa Bio-Tech Products Group Corporation (2012 Form 2)
LianDi Clean Technology Inc.
Lihua International Inc.
Maxclean Holdings Ltd
Nutrastar International Inc.
Pansoft Company Limited (2012 Form 2)
SGOCO Group, Ltd
ZST Digital Networks, Inc.
 collapse Deloitte Touche Tohmatsu
Actions Semiconductor Co., Ltd.
China Zenix Auto International Ltd
CNInsure Inc.
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
Blue Spa Incorporated
Chatter Box Call Center Ltd (2012 Form 2)
Domain Extremes Inc
Domain Extremes Inc (2012 Form 2)
Euro Tech Holdings Co Ltd
Jet Neko,Inc
Plastec Technology, Ltd
Sancon Resources Recovery Inc
Sitoa Global Inc
Titanium Group Ltd (2012 Form 2)
 collapse HKCMCPA Company Limited
Agrisolar Solutions, Inc (2012 Form 2)
China Shouguan Mining Corporation
China Sun Group High-Tech Co (2012 Form 2)
Decor Products International, Inc. (2012 Form 2)
GFR Pharmaceuticals, Inc
Green Dragon Wood Products, Inc
Innocom Technology Holdings, Inc.
MY Group, Inc.
NF Energy Saving Corporation
Sino Assurance Inc (2012 Form 2)
Univision Engineering Limited (2012 Form 2)
Uonlive Corp (2012 Form 2)
 collapse HLB HODGSON IMPEY CHENG
CHINA NUTRIFRUIT GROUP LTD. (2012 Form 2)
CHINA PREMIUM LIFESTYLE ENTERPRISE, INC. (2012 Form 2)
 collapse Mazars CPA Limited
Biostar Pharmaceuticals, Inc. (2012 Form 2)
Changda International Holdings, Inc. (2012 Form 2)
China Power Equipment, Inc. (2012 Form 2)
Chisen Electric Corp
COL CHINA ONLINE INTERNATIONAL INC (2012 Form 2)
Global-Tech Advanced Innovations Inc
PACIFIC VEGAS GLOBAL STRATEGIES INC
PHYSICAL PROPERTY HOLDINGS, INC.
SMARTPAY EXPRESS, INC. (2012 Form 2)
TELESTONE TECHNOLOGIES CORP (2012 Form 2)
 collapse Moore Stephens
Bonso Electronics International Inc.
China Precision Steel, Inc.
ChipMOS TECHNOLOGIES (Bermuda) LTD.
Man Shing Agricultural Holdings, Inc.
Nam Tai Electronics, Inc.
 collapse Parker Randall CF H.K. CPA Ltd.
China Linen Textile, China V (2012 Form 2)
Rotoblock, China V
 collapse PKF
Asia Green Agriculture Corporation
Business Development Solutions, Inc. (2012 Form 2)
China BAK Battery, Inc.
China Gengsheng Minerals, Inc.
China Multimedia, Inc. (2012 Form 2)
DNA Systems, Inc. (2012 Form 2)
THT Heat Transfer Technology, Inc. (2012 Form 2)
Xinyinhai Technology Limited (2012 Form 2)
 collapse PricewaterhouseCoopers
Aluminum Corporation of China Limited
China Eastern Airlines Corporation Limited
China Life Insurance Company Limited
China Metro-Rural Holdings Limited
China Unicom (Hong Kong) Limited
Guangshen Railway Company Limited
HUANENG POWER INTERNATIONAL INC (2012 Form 2)
Mindray Medical International Limited
PetroChina Company Limited
 collapse UHY Vocation HK CPA Limited
China Cablecom Holdings Limited (2012 Form 2)
China Dredging Group Co., Ltd.
China Gerui Advanced Materials Group Limited
China Networks International Holdings Ltd.
China Topreach Inc.
CNC Development Limited (2012 Form 2)
Galaxy Strategy & Communications Inc.
Huiheng Medical Inc.
Lizhan Environmental Corporation
Studio II Brands Inc.
Toda International Holdings Inc
Tresor Corp. (2012 Form 2)
 collapse WONG LAM LEUNG & KWOK C.P.A. LIMITED
BIOPACK ENVIRONMENTAL SOLUTIONS INC.

collapse Hungary

 collapse BDO Magyarország Könyvvizsgáló Kft.
iGlues, Inc.
Power of Dream Ventures, Inc.

collapse Ireland

 collapse Ernst & Young Chartered Accountants
CRH plc
 collapse Grant Thornton
Cryptologic Limited (2012 Form 2)
Trinity Biotech plc
 collapse KPMG
Allied Irish Banks plc
Elan Corporation plc
ICON plc
Jazz Parmaceuticals plc
Ryanair Holdings plc
 collapse PricewaterhouseCoopers
The Governor and Company of the 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. (2012 Form 2)
 collapse PricewaterhouseCoopers spa
Telecom Italia Spa
 collapse Reconta Ernst & Young S.p.A.
Eni S.p.A.
Gentium S.p.A. (2012 Form 2)
Natuzzi S.p.A.

collapse Luxembourg

 collapse Deloitte Audit
ArcelorMittal
 collapse PricewaterhouseCoopers, Société coopérative
Millicom International Cellular S.A. (2012 Form 2)
Tenaris S.A.
Ternium S.A.

collapse Poland

 collapse BDO Sp. z o.o.
STREAM COMMUNICATIONS NETWORK & MEDIA INC.1
SUNSET SUITS HOLDINGS, INC. (2012 Form 2)
 collapse Ernst&Young Audit Sp .o.o.
Central European Distribution Corp
 collapse PricewaterhouseCoopers Sp. z o.o.
Central European Distribution Corporation

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. (2012 Form 2)

collapse Sweden

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