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Registered Firms Not Yet Inspected Even Though Four or More Years Have Passed Since Issuance of an Audit Report While Registered (as of June 30, 2014)

The list below includes the names of registered firms for which, as of June 30, 2014, the inspection fieldwork had not yet been completed by the PCAOB, even though four or more years have passed since the end of the calendar year in which the firm first issued an audit report while registered with the PCAOB. This updated list indicates three firms have been removed from the December 31, 2013 version of this list. Two of these firms (one firm in each of France and Sweden) have been removed because the inspection fieldwork of such firms has been completed and one firm (located in Hong Kong) was removed because the firm has voluntarily deregistered from the PCAOB.

The Board had previously announced its intention to publicly identify firms meeting the criteria above. Such intention was communicated in the releases issued in connection with the PCAOB's adoption of PCAOB Rule 4003(g) and PCAOB Rule 4003(f).[1] Accordingly, this list is updated, at a minimum, on a semiannual basis by adding firms that qualify for the list and also by removing firms for which the inspection fieldwork has been completed or that have voluntarily deregistered from the PCAOB.

The reasons that the inspection fieldwork for a firm has not been completed within four years of the firm having issued an audit report while registered with the PCAOB may vary. Many of the firms included on this list are located in a jurisdiction where the PCAOB is being denied access to the information necessary to conduct inspections of registered firms on the basis of asserted restrictions under local law or objections based on national sovereignty. As of June 30, 2014, the PCAOB was unable to conduct inspections of firms located in 14 such jurisdictions (Austria, Belgium, China, Cyprus, the Czech Republic, Denmark,[2] Greece, Hong Kong, Hungary, Ireland, Italy, Luxembourg, Poland and Portugal).[3] In addition, the PCAOB remains unable to conduct inspections of firms located in Venezuela despite attempts to communicate with the Venezuelan government. The PCAOB continues to seek to resolve the obstacles to PCAOB inspections with the relevant authorities in all of these jurisdictions and remains optimistic about concluding bilateral agreements with many of them in the foreseeable future. With respect to certain other jurisdictions, namely France, Germany, Spain and Sweden, cooperative agreements that permit PCAOB inspections have been concluded, but not all firms in the jurisdiction have been inspected to date.

With respect to the firms listed below, no PCAOB inspections have been completed even though four or more years have passed since the end of the calendar year in which they first issued an audit report while registered with the PCAOB.

PLEASE NOTE:

Inclusion on this list should not be construed to support any positive or negative inferences about the quality of the firm's audit work, its systems, policies, procedures, or practices.



[1] For more detail about these rules and the PCAOB's decision to publish this information, please see PCAOB Release No. 2009-003, Final Rule Concerning the Timing of Certain Inspections of Non-U.S. Firms, and Other Issues Relating to Inspections of Non-U.S. Firms (June 25, 2009), issued in connection with the PCAOB's adoption of PCAOB Rule 4003(g); and PCAOB Release No. 2008-007, Rule Amendments Concerning the Timing of Certain Inspections of Non-U.S. Firms, and Other Issues Relating to Inspections of Non-U.S. Firms (Dec. 4, 2008), issued in connection with the PCAOB's adoption of PCAOB Rule 4003(f).

[2] On July 18, 2014, the PCAOB announced that it concluded a cooperative arrangement with the Danish audit regulator. The cooperative arrangement provides a framework for the PCAOB to conduct joint inspections in this jurisdiction.

[3] The PCAOB currently is prevented from inspecting the U.S.-related audit work and practices of PCAOB-registered firms in Greece, Ireland and, to the extent their audit clients have operations in mainland China, Hong Kong, because of the positions taken by the local authorities in these jurisdictions. Certain registered firms in these three jurisdictions previously had been inspected by the PCAOB either because, in the case of some firms in Greece and Ireland, an inspection was conducted before the current obstacles arose, or because, in the case of some firms in Hong Kong, the inspections did not involve, or no obstacles were raised to, the review of audit work relating to a company's operations in China.



As of Dec. 31, 2009

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Name of FirmCountry
KPMG Wirtschaftsprufungs- und Steuerberatungs GmbHAustria
PwC Wirtschaftsprufung GmbHAustria
BV o.v.v.e. CVBA Deloitte Bedrijfsrevisor Reviseurs d'Entreprises SCBelgium
Klynveld Peat Marwick Goerdeler Bedrijfsrevisoren civil CVBA/SCRLBelgium
PKF bedrijfsrevisoren BV o.v.v.e. CVBABelgium
Baker Tilly China Ltd.China
Deloitte Touche Tohmatsu Certified Public Accountants LtdChina
Grant Thornton ZhonghuaChina
PricewaterhouseCoopers Zhong Tian CPAs Limited CompanyChina
Ernst & YoungCyprus
Ernst & Young Audit, s.r.o.Czech Republic
Deloitte Statsautoriseret RevisionsaktieselskabDenmark
PricewaterhouseCoopers Statsautoriseret RevisionsaktieselskabDenmark
PricewaterhouseCoopers OyFinland
Barbier Frinault & CieFrance
Deloitte & AssociesFrance
Ernst & Young AuditFrance
Ernst & Young et AutresFrance
KPMG SAFrance
Mazars & GuerardFrance
PricewaterhouseCoopers AuditFrance
Salustro ReydelFrance
BDO Deutsche WarentreuhandGermany
Deloitte & Touche GmbH WirtschaftsprufungsgesellschaftGermany
Ernst & Young AG WPGGermany
Ernst & Young DATAG WPGGermany
KPMG AG WirtschaftspruefungsgesellschaftGermany
PricewaterhouseCoopers AG WirtschaftsprufungsgesellschaftGermany
PRICEWATERHOUSECOOPERS AUDITING COMPANY SAGreece
BDO McCabe Lo LimitedHong Kong
Deloitte Touche TohmatsuHong Kong
Ernst & YoungHong Kong
Grant ThorntonHong Kong
KPMGHong Kong
PricewaterhouseCoopersHong Kong
KPMG Hungaria Kft.Hungary
PricewaterhouseCoopers Konyvv. Es Gazd. Tan. Kft.Hungary
Ernst & YoungIreland
BDO Sala Scelsi Farina Societa di Revisione per AzioniItaly
Deloitte & Touche S.p.A.Italy
KPMG S.p.A.Italy
PricewaterhouseCoopers spaItaly
Reconta Ernst & Young S.p.A.Italy
Ernst & YoungLuxembourg
PricewaterhouseCoopers S.a r. l.Luxembourg
Deloitte AccountantsNetherlands
Ernst & Young Accountants LLPNetherlands
KPMG Accountants N.V.Netherlands
PricewaterhouseCoopers Accountants N.V.Netherlands
Ernst & Young ASNorway
KPMG ASNorway
PricewaterhouseCoopers DANorway
PricewaterhouseCoopers Sp. z o.o.Poland
Deloitte & Associados, SROC, S.A.Portugal
KPMG Auditores, S.A.Portugal
BDO Audiberia Auditores, S.L.Spain
Deloitte, S.L.Spain
Pricewaterhousecoopers Auditores, S.L.Spain
Deloitte & Touche ABSweden
Ernst & Young ABSweden
KPMG Bohlins ABSweden
PricewaterhouseCoopers ABSweden
Ernst & Young AGSwitzerland
PricewaterhouseCoopers AGSwitzerland
Cevdet Suner Denetim ve Yeminli Mali Musavirlik ASTurkey
Chantrey Vellacott DFKUnited Kingdom
Garbutt & Elliott LLPUnited Kingdom
Alcaraz Cabrera VazquezVenezuela
Espiera, Sheldon y AsociadosVenezuela
   
 

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