Many registered public accounting firms are members of networks through which they affiliate with other firms for various business and client service purposes. Registered public accounting firms provide information about those affiliations in their annual reports on PCAOB Form 2. Specifically, Item 5.2 of Form 2 requires a firm to identify, and to provide certain information about, any membership or affiliation the firm has in or with any network, arrangement, alliance, partnership or association that licenses or authorizes audit procedures or manuals or related materials, or the use of a name in connection with the provision of audit services or accounting services.
Some of these networks are global in nature. Not every firm in a network is registered with the PCAOB, but many are. Below is a list of the networks that contain the largest number of registered, non-U.S. firms as reported on Form 2s filed in 2012.
Click on the individual firm name to access the firm's registration application, annual and special report filings, inspection reports, and disciplinary actions, if any. (NOTE: Adobe Acrobat Reader and Adobe Acrobat Pro versions 10.1.7 and 11.0.3 will NOT display firm filings accurately.)
The network affiliation information is based on 2012 Form 2s that were filed by Feb. 4, 2013.
INSPECTION REPORT ISSUED