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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 (2011 Form 2)

collapse China

 collapse AGN China Regal CPAs Co., Ltd.
Peigang He
 collapse BDO China Li Xin Da Hua CPA Co., Ltd.
China Carbon Graphite Group, Inc.
China Marine Food Group Limited (2011 Form 2)
China New Borun Corporation
China TransInfo Technology Corp
Diguang International Development Co.,Ltd.
Qingkelong Stores Inc.
Shengkai Innovations, Inc. (2011 Form 2)
Zhongpin Inc.
ZST Digital Networks, 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 (2011 Form 2)
China Finance Online Co. Ltd
China Lodging Group, Ltd
China Real Estate Information Corp
China Sunergy Co., Ltd
China Techfaith Wireless Communication
China Technology Development Group (2011 Form 2)
Chinacast Education Corp
ChinaEdu Corp
Country Style Cooking Restaurant Chain Co. Ltd
Daqo New Energy Corp.
E-House (China) Holdings Ltd
Feihe International Inc. (2011 Form 2)
Focus Media Holding Ltd
GC China Turbine Corp
Hisoft Technology International Limited
Hurray! Holding Co., Ltd. (2010 Form 2)
iSoftStone Holdings Ltd
Kongzhong Corp
Linkage Technologies International Holdings Ltd
Longtop Financial Technologies Ltd
Mecox Lane Limited
Mindray Medical International Ltd (2011 Form 2)
New Oriental Education & Technology Group Inc.
Noah Holdings Ltd
Qihoo 360 Technology Company Limited
ReneSola Ltd
SKY-MOBI Ltd
Spreadtrum Communications (2011 Form 2)
Suntech Power Holdings Co., Ltd
Synutra International Inc.
TAL Education Group
The9 Limited (2011 Form 2)
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. (2011 Form 2)
Agria Corporation
American Oriental Bioengineering, Inc.
Baidu, Inc.
Bitauto Holdings Limited
China Distance Education Holdings Limited (2010 Form 2)
China Hydroelectric Corporation
China Kanghui Holdings
China Nuokang Bio-Pharmaceutical Inc.
ChinaCache International Holdings Ltd.
Concord Medical Services Holdings Limited
E-Commerce China Dangdang Inc.
eLong, Inc.
Giant Interactive Group, Inc.
Hanwha SolarOne Co., Ltd.
Lentuo International Inc.
Linktone Ltd. (2011 Form 2)
SinoTech Energy Limited
Solar EnerTech Corp.
SouFun Holdings Limited
Tongjitang Chinese Medicines Company (2011 Form 2)
Vimicro International Corporation
Xinyuan Real Estate Co., Ltd.
Youku.com Inc.
 collapse Gansu Hongxin Accountants Ltd
Yasheng Group
 collapse Grant Thornton
China Ceramics Co., Ltd.
 collapse JTC Fair Song CPA Firm
Melo Biotechnolgy Holdings, Inc.
 collapse KPMG
3SBio Inc (2010 Form 2)
7 Days Group Holdings Ltd
APT Satellite Holdings Limited
ATA Inc.
BJB Career Education Company, Limited
Chemspec International Ltd
China Biologic Products, Inc.
China Cord Blood Corporation
China Grentech Corporation Limited
China Integrated Energy, Inc.
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
City Telecom (HK) Limited
Cogo Group, Inc.
Gushan Environmental Energy Limited
LDK Solar Co., Ltd
Le Gaga Holdings Limited
Qiao Xing Mobile Communication Co., Ltd.
ShengdaTech, Inc
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.
Changyou.com Ltd
China Energy Recovery, Inc.
China Mass Media Corp.
China Medical Technologies, Inc. (2011 Form 2)
CHINA TECHNOLOGY DEVELOPMENT GROUP CORP (2011 Form 2)
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 (2011 Form 2)
NETEASE.COM, INC.
NetQin 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 (2011 Form 2)
SYSWIN Inc.
The9 Limited (2010 Form 2)
UTSTARCOM INC
 collapse Shanghai Perfect C.P.A Partnership
Meng Ling

collapse Denmark

 collapse Deloitte Statsautoriseret Revisionsaktieselskab
Torm A/S
 collapse Horwath Revisorerne v.m.b.a.
Advanced Oxygen Technologies, INC
 collapse PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab
Novo Nordisk A/S

collapse Finland

 collapse PricewaterhouseCoopers Oy
Nokia Corporation

collapse France

 collapse Deloitte&Associés
ALCATEL LUCENT
FRANCE TELECOM
GDF SUEZ
Procter & Gamble Holding France SAS Group Profit Sharing, Incentive and Employer Contribution Plan
 collapse Ernst & Young Audit
EDAP TMS
Flamel (2010 Form 2)
France Telecom
Sanofi Aventis
Sequans Communication
Toreador
Total
 collapse Ernst & Young et Autres
Alcatel Lucent
CGG Veritas
GDF Suez
Veolia Environnement
 collapse KPMG SA
Technicolor
Total SA
Veolia Environnement
 collapse Mazars
CGG Veritas
GDF Suez
Technicolor
 collapse PRICEWATERHOUSECOOPERS AUDIT
FLAMEL TECHNOLOGIES S.A. (2011 Form 2)
GLOBAL SHIP LEASE, INC.
SANOFI-AVENTIS

collapse Greece

 collapse Deloitte Hadjipavlou,Sofianos, Cambanis SA
Aegean Marine Petroleum Network Inc
BOX SHIPS INC
CAPITAL PRODUCT PARTNERS LTD
Crude Carriers Corp
Dryships Inc (2010 Form 2)
EUROSEAS LTD
Excel Maritime Carriers Ltd (2010 Form 2)
NATIONAL BANK OF GREECE SA
PARAGON SHIPPING INC
SAFE BULKERS INC
STAR BULK CARRIERS CORP.
STEALTH GAS INC
StealthGas Inc
TOPSHIPS INC
 collapse Ernst & Young (Hellas) Certified Auditors Accountants S.A.
Allships Ltd
Costamare
Diana Containerships Inc
Diana Shipping Inc.
Dryships Inc (2011 Form 2)
Excel Maritime Carriers Ltd (2011 Form 2)
Free Seas (2011 Form 2)
Globus Maritime Ltd
Hellenic Telecommunications Organisation S.A.
Ocean Freight Inc
Omega Navigation Enterprises Inc
Tsakos Energy Navigation Ltd
 collapse Grant Thornton SA
Alma Maritime Ltd
 collapse KPMG Certified Auditors A.E.
Seanergy Maritime Holdings Corp.
Seanergy Maritime Holdings Corp. (2010 Form 2)
 collapse PRICEWATERHOUSECOOPERS AUDITING COMPANY SA
COCA-COLA HELLENIC BOTTLING CO SA
Danaos Corp
FreeSeas Inc (2011 Form 2)
Navios Maritime Acquisition Corporation
Navios Maritime Holdings Inc
Navios Maritime Partners L.P
NewLead Holdings Ltd
Seanergy Maritime Holdings Corp (2011 Form 2)

collapse Hong Kong

 collapse Albert Wong & Co.
ACL Semiconductors Inc.
AlphaRx, Inc.
Antiviral Technologies, Inc.
Asiarim Corporation
China Digital Ventures Corporation
China Equity Platform Holding Group Ltd
China Jianye Fuel, Inc.
China Media Group Corporation
CN Dragon Corporation
Eco Energy Pumps, Inc
Greatmat Technology Corporation
Jinmimi Network Inc
Kandi Technologies, Corp.
Oakridge International Corporation
SHC Advance Services Inc.
Shengkai Innovations, Inc (2010 Form 2)
Sunway Global, Inc.
Uni Core Holdings Corp
Yanglin Soybean, Inc.
 collapse BAKER TILLY HONG KONG LIMITED
Advanced BioMedical Technologies Inc.
American Smooth Wave Ventures, Inc.
Apextalk Holdings Inc.
China North East Petroleum Holdings Ltd.
China SHESAYS Medical Cosmetology Inc.
Huifeng Bio-Pharmaceutical Technology, Inc.
Network CN Inc.
New Dragon Asia Corp.
Northport Network Systems, Inc.
SinoHub, Inc.
 collapse BDO Limited
China Information Technology Inc,
China-Biotics Inc
Deswell Industries Inc
Euro Tech Holdings Co Limited
Global-Tech Advanced Innovations Inc (2011 Form 2)
Guanwei Recycling Corp.
Gulf Resources Inc
Hollysys Automation Technologies, Ltd.
Orient Paper Inc.
Origin Agritech Ltd.
SkyPeople Fruit Juice Inc.
Winner Medical Group Inc
Yucheng Technologies Limited
 collapse Clement C.W. Chan & Co.
China Ceetop.com, Inc
China Printing & Packaging, Inc
 collapse Crowe Horwath (HK) CPA Limited
China Enterprises Limited (2011 Form 2)
Gold Horse International, Inc
Lihua International, Inc
Nutrastar International Inc
Pansoft Company Limited
 collapse Deloitte Touche Tohmatsu
Actions Semiconductor Co Ltd
China Enterprises Ltd (2010 Form 2)
China MediaExpress Holdings Inc
CNInsure Inc
Funtalk China Holdings Ltd
Highway Holdings Ltd
Melco Crown Entertainment Ltd
Nam Tai Electronics Inc (2010 Form 2)
Noah Education Holdings Ltd
Semiconductor Manufacturing International Corp
Tongjitang Chinese Medicines Co (2010 Form 2)
Trony Solar Holdings Co Ltd
Visionchina Media Inc
Xinhua Sports & Entertainment Ltd (2010 Form 2)
Yanzhou Coal Mining Company (2010 Form 2)
 collapse Dominic K. F. Chan & Co
Baoshinn Corporation
Domain Extremes Inc
Highpower International Inc
Sound Worldwide Holdings, Inc
 collapse Ernst & Young
Asia Pacific Wire & Cable Corp Ltd
CNOOC Limited
Entertainment Gaming Asia Inc.
Global-Tech Advanced Innovations Inc. (2011 Form 2)
 collapse HKCMCPA Company Limited
Agrisolar Solutions, Inc
Asia Global Holding Corp.
Asiamart Inc
China Marine Food Group Limited (2010 Form 2)
China Shoe Holdings Inc
China Sun Group High-Tech Company
China Vitup Health Care Holdings, Inc.
Decor Products International, Inc
Ensign Services, Inc
GFR Pharmaceuticals, Inc
GHN Agrispan Holding Company
Green Dragon Wood Products, Inc
Innocom Technology Holdings, Inc.
Mezabay International Inc
NF Energy Saving Corp
Prime Global Capital Group Incorporated (Formerly Home Touch Holding Company)
Sino Assurance Inc
Titanium Group Limited
Trai Thien USA Inc
Uonlive Corp
 collapse HLB HODGSON IMPEY CHENG
CHINA NUTRIFRUIT GROUP LIMITED
CHINA PREMIUM LIFESTYLE ENTERPRISE, INC.
ZHONG WEN INTERNATIONAL HOLDING CO., LTD.
 collapse JBPB & Co.
American Dairy Inc. (2010 Form 2)
BMP Sunstone Corporation
Duoyuan Global Water Inc.
eFuture Information Technology Inc.
Jinpan International Limited
Linktone Ltd. (2010 Form 2)
Man Sang Holdings Inc.
Yanzhou Coal Mining Company Limited (2010 Form 2)
 collapse K.P. CHENG & CO.
China Chemical Corp.
 collapse Mazars CPA Limited
Biostar Pharmaceuticals, Inc.
Changda International Holdings, Inc.
China Power Equipment, Inc.
Chinawe.com Inc
Chisen Electric Corporation
COL China Online International Inc.
Pacific Vegas Global Strategies Inc.
Physical Property Holdings Inc.
SmartPay Express Inc.
Telestone Technologies Corporation
WLG Inc.
 collapse Moore Stephens
Bonso Electronics International, Inc.
China Precision Steel, Inc.
China XD Plastics Company Limited
ChipMOS TECHNOLOGIES (Bermuda) LTD.
Nam Tai Electronics, Inc. (2011 Form 2)
Puda Coal, Inc.
T-Bay Holdings, Inc.
 collapse Parker Randall CF H.K. CPA Ltd.
INFOSMART GROUP INC.
 collapse PKF
Asia Green Agriculture Corporation
Business Development Solutions, Inc.
China BAK Battery, Inc.
China BCT Pharmacy Group, Inc.
China Gengsheng Minerals, Inc.
China Multimedia, Inc.
DNA Systems, Inc.
Golden Elephant Glass Technology, Inc.
Green Planet Bioengineering Company Limited
Kun Run Biotechnology, Inc.
OmniaLuo, Inc.
Orsus Xelent Technologies, Inc.
Pacific Bepure Industry, Inc.
THT Heat Transfer Technology, Inc.
Wonder Auto Technology, Inc.
Xinyinhai Technology, Ltd.
 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
Hutchison Telecommunications International Limited
Mindray Medical International Ltd (2011 Form 2)
PETROCHINA CO LTD
 collapse UHY Vocation HK CPA Limited
China Cablecom Holdings Limited
China Gerui Advanced Materials Group Limited
China Grand Resorts Inc.
China Linen Textile Industry Limited
China Networks International Holdings Ltd.
China Topreach Inc.
CNC Development Limited
Galaxy Strategy & Communications Inc.
Huiheng Medical Inc.
Lizhan Environmental Corporation
 collapse WONG LAM LEUNG & KWOK C.P.A. LIMITED
BIOPACK ENVIRONMENTAL SOLUTIONS INC.

collapse Hungary

 collapse BDO Magyarország Könyvvizsgáló Kft.
Power of Dream Ventues, Inc
 collapse PricewaterhouseCoopers Könyvvizsgáló Kft.
Invitel Holdings A/S
Magyar Telekom Nyrt.

collapse Ireland

 collapse Ernst & Young Chartered Accountants
CRH
Trintech
 collapse Grant Thornton
Cryptologic Limited
Trinity Biotech plc
 collapse KPMG
Allied Irish Banks, p.l.c.
Elan Corporation plc
ICON plc
Ryanair Holdings plc
 collapse PricewaterhouseCoopers
Amarin Corporation
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 PricewaterhouseCoopers spa
ENI SPA
 collapse Reconta Ernst & Young S.p.A.
Gentium S.p.A.
Telecom Italia S.p.A.
 collapse RSM ITALY SPA
BALCHEM ITALIA SRL

collapse Luxembourg

 collapse DELOITTE S.A.
ArcelorMittal
 collapse KPMG Audit S.à r.l.
European Investment Bank
 collapse PricewaterhouseCoopers S.à.r.l.
Millicom International Cellular S.A.

collapse Poland

 collapse BDO Sp. z o.o.
Sunset Suits Holdings INC
 collapse PricewaterhouseCoopers Sp. z o.o.
Central European Distribution Corporation

collapse Portugal

 collapse DELOITTE & ASSOCIADOS, SROC, S.A.
PORTUGAL TELECOM, SGPS, SA

collapse Spain

 collapse AUREN CENTRO AUDITORES Y CONSULTORES, S.L.
TEXDIS USA, INC.
 collapse BDO AUDITORES, S.L.
Private Media Group, Inc.
 collapse DELOITTE, S.L.
BANCO BILBAO VICAYA ARGENTARIA, S.A.
BANCO SANTANDER, S.A.
PROMOTORA DE INFORMACIONES, S.A.
REPSOL YPF, S.A.
TELVENT GIT, S.A.
 collapse ERNST & YOUNG, S.L.
TELEFONICA, S.A.

collapse Sweden

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