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Global Network Firms as of Feb. 4, 2013 

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. 

BDO International Limited 

 

 FIRM NAME

CITY 

COUNTRY

INSPECTION REPORT ISSUED

Alba Romeo & Co. Makati Philippines Yes
BDO Dublin Ireland No
BDO Kuala Lumpur Malaysia Yes
BDO & Associados, Sociedade de Revisores Oficiais de Contas, Lda. Lisbon Portugal No
BDO ACENDER AUDITORES CONSULTORES LTDA. Santiago Chile No
BDO AG Wirtschaftsprüfungsgesellschaft Hamburg Germany No
BDO AS Oslo Norway No
BDO Auckland Auckland New Zealand No
BDO Audit & Assurance B.V. Eindhoven Netherlands No
BDO Audit (WA) Pty Ltd Subiaco Australia Yes
BDO Audit Pty Ltd Brisbane Australia No
BDO AUDIT S.A. Bogota Colombia No
BDO Audit s.r.o. Prague Czech Republic No
BDO Auditores Consultores Asuncion Paraguay No
BDO Auditores y Consultores S.R.L. Montevideo Uruguay No
BDO AUDITORES, S.L. Madrid Spain No
BDO Bedrijfsrevisoren - BDO Réviseurs d'Entreprises Zavantem Belgium No
BDO Canada LLP Toronto Canada Yes
BDO Cayman Ltd. West Bay Cayman Islands No
BDO Chartered Accountants & Advisors Dubai United Arab Emirates Yes
BDO China Dahua CPA Co.,Ltd. Beijing China No
BDO China Shu Lun Pan Certified Public Accountants LLP Shanghai China No
BDO Croatia d.o.o. Zagreb Croatia No
BDO Daejoo LLC Seoul Korea, Republic Of No
BDO ECUADOR CIA. LTDA. Quito Ecuador No
BDO France Paris France No
BDO Hernández Marrón y Cía., S.C. Mexico City Mexico Yes
BDO Kazakhstanaudit LLP Almaty Kazakhstan Yes
BDO Khaled &CO. Cairo Egypt No
BDO Limited Hong Kong Hong Kong No
BDO Limited Road Town Virgin Islands (British) No
BDO LLP Singapore Singapore Yes
BDO LLP London United Kingdom Yes
BDO Magyarország Könyvvizsgáló Kft. Budapest Hungary No
BDO Oy Helsinki Finland No
BDO Puerto Rico, P.S.C. San Juan Puerto Rico No
BDO RCS AUDITORES INDEPENDENTES Sao Paulo Brazil No
BDO S.P.A. Milan Italy No
BDO SA Adelaide Australia No
BDO SOUTH AFRICA INC Johannesburg South Africa Yes
BDO Statsautoriseret revisionsaktieselskab Aarhus Denmark No
BDO Sweden AB Stockholm Sweden No
BDO Taiwan Taipei Taiwan, Province of China No
BDO Toyo and Co. Chiyoda Japan No
BDO USA, LLP Chicago United States Yes
BDO Visura International AG Zurich Switzerland No
Becher y Asociados S.R.L. Buenos Aires Argentina No
BMS Audit (NSW/VIC) Pty Ltd Melbourne Australia No
Castillo Miranda y Compañía, S.C. Mexico City Mexico No
Denet Bagimsiz Denetim Yeminli Mali Musavirlik A.S. Istanbul Turkey No
Figueroa Jiménez & Co., S.A. San Salvador El Salvador No
HARIBHAKTI & CO. Maharashta India No
KAP Tanubrata Sutanto Fahmi & Rekan Jakarta Indonesia No
Pazos,López de Romaña, Rodríguez Sociedad Civil de Responsabilidad Limitada Lima Peru No
ZAO BDO Moscow Russian Federation Yes
Ziv Haft Certified Public Accountants (Isr.) Tel Aviv Israel Yes

Deloitte Touche Tohmatsu Limited

 FIRM NAME

CITY

COUNTRY

INSPECTION REPORT ISSUED

Akintola Williams Deloitte Lagos Nigeria No
Beltrán Gris y Asociados Sociedad Civil de Responsabilidad Limitada Lima Peru No
Brightman Almagor Zohar & Co. Tel Aviv Israel Yes
Deloitte Auckland New Zealand No
Deloitte & Touche LLP New York United States Yes
DELOITTE & ASSOCIADOS, SROC, S.A. Lisbon Portugal No
Deloitte & Co. S.A. (Deloitte & Co. Sociedad Anónima) Buenos Aires Argentina Yes
Deloitte & Touche George Town Cayman Islands Yes
Deloitte & Touche Petaling Jaya Malaysia No
Deloitte & Touche Johannesburg South Africa Yes
Deloitte & Touche Taipei Taiwan, Province of China Yes
Deloitte & Touche Road Town Virgin Islands (British) No
Deloitte & Touche (Bahamas) Nassau Bahamas No
Deloitte & Touche Auditors, Accountants and Business Advisors Dublin Ireland No
Deloitte & Touche GmbH Wirtschaftsprüfungsgesellschaft Munich Germany No
Deloitte & Touche LLP Singapore Singapore No
Deloitte & Touche Ltd. Hamilton Bermuda No
Deloitte & Touche Ltda. Bogota Colombia Yes
Deloitte & Touche Oy Helsinki Finland No
Deloitte & Touche S.p.A. Milan Italy No
Deloitte & Touche, S.A. San Pedro Costa Rica No
Deloitte AB Stockholm Sweden No
Deloitte Accountants B.V. Rotterdam Netherlands No
Deloitte AG Zurich Switzerland No
Deloitte Anjin LLC Seoul Korea, Republic Of Yes
Deloitte AS Oslo Norway Yes
Deloitte Audit Luxembourg Luxembourg No
Deloitte Audit s.r.o. Prague Czech Republic No
Deloitte Audit SRL Bucharest Romania No
Deloitte Audit Wirtschaftspruefungs GmbH Vienna Austria No
Deloitte Auditores y Consultores Limitada Santiago Chile Yes
Deloitte Bedrijfsrevisoren / Reviseurs d’Entreprises Diegem Belgium No
Deloitte ehf. Kopavogur Iceland No
Deloitte Hadjipavlou,Sofianos, Cambanis SA Maroussi Greece Yes
Deloitte Haskins & Sells Mumbai India Yes
Deloitte Haskins & Sells Chennai India No
Deloitte Haskins & Sells Kolkata India No
Deloitte Haskins & Sells Baroda India No
Deloitte Haskins & Sells Ahmedabad India No
Deloitte Haskins & Sells Gurgaon India No
Deloitte LLP Toronto Canada Yes
Deloitte LLP Almaty Kazakhstan Yes
Deloitte LLP Dubai United Arab Emirates Yes
Deloitte LLP London United Kingdom Yes
Deloitte Polska Spółka z ograniczoną odpowiedzialnością Sp. k. Warsaw Poland No
Deloitte Statsautoriseret Revisionspartnerselskab Copenhagen Denmark No
Deloitte Touche Tohmatsu Sydney Australia Yes
Deloitte Touche Tohmatsu Hong Kong Hong Kong No
Deloitte Touche Tohmatsu Auditores Independentes Sao Paulo Brazil Yes
DELOITTE TOUCHE TOHMATSU CERTIFIED PUBLIC ACCOUNTANTS LLP Shanghai China No
Deloitte Touche Tohmatsu LLC Tokyo Japan Yes
Deloitte&Associés Neuilly-sur-Seine France No
Deloitte, Inc. Panama City Panama Yes
DELOITTE, S.L. Madrid Spain No
DRT BAGIMSIZ DENETIM VE SERBEST MUHASEBECI MALI MUSAVIRLIK A.S. Istanbul Turkey No
Galaz, Yamazaki, Ruiz, Urquiza, S.C. Mexico City Mexico Yes
LARA MARAMBIO & ASOCIADOS Caracas Venezuela No
Navarro Amper & Co. Manila Philippines Yes
OSMAN BING SATRIO & ENY Jakarta Indonesia No
PJSC Deloitte & Touche Ukrainian Services Company Kyiv Ukraine Yes
ZAO Deloitte & Touche CIS Moscow Russian Federation Yes

Ernst & Young Global Limited 

FIRM NAME 

CITY

COUNTRY

INSPECTION REPORT ISSUED

Barbier Frinault & Associés Courbevoie France No
Ernst & Young Sydney Australia Yes
Ernst & Young Manama Bahrain No
Ernst & Young Bridgetown Barbados No
Ernst & Young Hong Kong Hong Kong No
Ernst & Young Auckland New Zealand No
Ernst & Young Taipei Taiwan, Province of China Yes
Ernst & Young (Hellas) Certified Auditors Accountants S.A. Athens Greece Yes
Ernst & Young AB Stockholm Sweden No
Ernst & Young Accountants Willemstad Curacao No
Ernst & Young Accountants LLP Rotterdam Netherlands No
Ernst & Young AG Basel Switzerland No
Ernst & Young AS Oslo Norway No
Ernst & Young Associates LLP New Delhi India Yes
Ernst & Young Audit Couerbevoie France No
Ernst & Young Audit & Associados-SROC, S.A. Lisbon Portugal No
Ernst & Young Audit Ltda. Bogota Colombia Yes
Ernst & Young Audit Services LLC Kyiv Ukraine No
Ernst & Young Audit, s.r.o. Prague Czech Republic No
Ernst & Young Bedrijfsrevisoren C.V.B.A - Réviseurs d'Entreprises S.C.R.L Diegem Belgium No
Ernst & Young Chartered Accountants Dublin Ireland No
Ernst & Young Cyprus Limited Nicosia Cyprus No
Ernst & Young et Autres Couerbevoie France No
Ernst & Young GmbH Wirtschaftspruefungsgesellschaft Stuttgart Germany No
Ernst & Young Han Young Seoul Korea, Republic Of Yes
Ernst & Young Hua Ming LLP Beijing China No
Ernst & Young Incorporated Johannesburg South Africa Yes
Ernst & Young Kft. Budapest Hungary No
Ernst & Young Limited Corporation Panama City Panama Yes
Ernst & Young LLC Douglas Isle of Man No
Ernst & Young LLC Moscow Russian Federation Yes
Ernst & Young LLP Toronto Canada Yes
Ernst & Young LLP Almaty Kazakhstan No
Ernst & Young LLP Singapore Singapore Yes
Ernst & Young LLP London United Kingdom No
Ernst & Young LLP New York United States Yes
Ernst & Young Ltd. Hamilton Bermuda Yes
Ernst & Young Ltd. Camana Bay Cayman Islands No
Ernst & Young Malta Limited Msida Malta No
Ernst & Young Office Ltd. Bangkok Thailand No
Ernst & Young Oy Helsinki Finland No
Ernst & Young P/S Soborg Denmark No
Ernst & Young Paraguay - Auditores y Asesores de Negocios Asuncion Paraguay No
Ernst & Young S.A. Luxembourg Luxembourg No
Ernst & Young Servicios Profesionales de Auditoría y Asesora Limitada Santiago Chile Yes
Ernst & Young ShinNihon LLC Tokyo Japan Yes
Ernst & Young SRL Bucharest Romania No
Ernst & Young Terco Auditores Independentes S.S. Sao Paulo Brazil Yes
Ernst & Young Vietnam Limited Ho Chi Minh City Viet Nam No
Ernst & Young Wirtschaftsprüfungsgesellschaft mbH Vienna Austria No
Ernst & Young, S.A. San Jose Costa Rica No
ERNST & YOUNG, S.L. Madrid Spain No
Ernst&Young Audit Sp .o.o. Warsaw Poland No
GUNEY BAGIMSIZ DENETIM VE SERBEST MUHASEBECİ MALI MUSAVIRLIK A.S. Istanbul Turkey No
KAP Purwantono, Suherman & Surja Jakarta Indonesia Yes
Kost Forer Gabbay & Kasierer Tel Aviv Israel Yes
Mancera SC Mexico City Mexico Yes
MEDINA, ZALDIVAR, PAREDES & ASOCIADOS SOCIEDAD CIVIL DE RESPONSABILIDAD LIMITADA Lima Peru Yes
Mendoza, Delgado, Labrador & Asociados Caracas Venezuela No
Mitchell & Titus, LLP New York United States Yes
Pistrelli, Henry Martin y Asociados S.R.L. Buenos Aires Argentina Yes
Reconta Ernst & Young S.p.A. Rome Italy No
S. R. Batliboi & Associates LLP Kolkata India No
S. R. Batliboi & Co. LLP Kolkata India Yes
SyCip Gorres Velayo & Co. Makati Philippines Yes

Grant Thornton International Limited

FIRM NAME 

CITY

COUNTRY

INSPECTION REPORT ISSUED

Adler, Hasenclever & Asociados Sociedad de Responsabilidad Limitada Buenos Aires Argentina No
ANJUM ASIM SHAHID RAHMAN Islamabad Pakistan No
Daemyung Grant Thornton Seoul Korea, Republic Of No
Demichelli, Sarrio & Asociados S.C. Lima Peru No
Ernst & Young Lippens en Rabaey Audit CVBA Gent Belgium No
Fahn Kanne & Co. Tel Aviv Israel Yes
Foo Kon Tan Grant Thornton LLP Singapore Singapore No
Grant Thornton George Town Cayman Islands No
Grant Thornton Beijing China No
Grant Thornton Dublin Ireland No
Grant Thornton Johannesburg South Africa No
Grant Thornton & Associés Paris France No
Grant Thornton (Vietnam) Ltd. Ho Chi Minh City Viet Nam No
Grant Thornton Accountants en Adviseurs B.V. Alphen aan den Rijn Netherlands No
Grant Thornton AG Zurich Switzerland No
Grant Thornton Audit Pty Ltd Sydney Australia No
GRANT THORNTON AUDITING AND ACCOUNTING Dubai United Arab Emirates Yes
Grant Thornton Auditores Independentes Sao Paulo Brazil No
Grant Thornton CJSC Yerevan Armenia No
Grant Thornton Fast & ABS Auditores y Consultores Ltda. Bogota Colombia No
Grant Thornton Frąckowiak Spółka z ograniczoną odpowiedzialnością Spółka komandytowa Poznan Poland No
Grant Thornton GmbH Wirtschaftsprüfungsgesellschaft Dusseldorf Germany No
Grant Thornton India LLP New Delhi India No
Grant Thornton Limited Saint Helier Jersey No
Grant Thornton LLP Toronto Canada Yes
Grant Thornton LLP Chicago United States Yes
Grant Thornton Losoon Taipei Taiwan, Province of China No
Grant Thornton New Zealand Audit Partnership Auckland New Zealand No
Grant Thornton SA Athens Greece No
Grant Thornton Sweden AB Stockholm Sweden No
Grant Thornton Taiyo ASG LLC Minato Japan No
Grant Thornton UK LLP London United Kingdom Yes
Grant Thornton Wirtschaftsprüfungs- und Steuerberatungs GmbH & Co KG Vienna Austria No
Grant Thornton, S.L.P. Barcelona Spain No
IB Grant Thornton Audit Kft. Budapest Hungary No
IB Grant Thornton Audit s.r.o. Prague Czech Republic No
Kevane Grant Thornton LLP San Juan Puerto Rico Yes
Punongbayan & Araullo Makati Philippines No
Raymond Chabot Grant Thornton LLP Montreal Canada Yes
Ria Grant Thornton Spa Milan Italy No
Salles, Sáinz - Grant Thornton, S.C. Mexico City Mexico Yes
SURLATINA AUDITORES LIMITADA Santiago Chile No

KPMG International Cooperative

FIRM NAME 

CITY

COUNTRY

INSPECTION REPORT ISSUED

Akis Bagimsiz Denetim ve Serbest Muhasebeci Mali Musavirlik AS Istanbul Turkey No
B S R & Co. Mumbai India Yes
Caipo y Asociados S. Civil de R.L. Lima Peru No
Klynveld Peat Marwick Goerdeler Bedrijfsrevisoren civil CVBA/SCRL Brussels Belgium No
KPMG Buenos Aires Argentina Yes
KPMG Sydney Australia Yes
KPMG George Town Cayman Islands Yes
KPMG Hong Kong China No
KPMG Mumbai India Yes
KPMG Dublin Ireland Yes
KPMG Auckland New Zealand Yes
KPMG Panama City Panama Yes
KPMG Taipei Taiwan, Province of China Yes
KPMG & Associados - Sociedade de Revisores Oficiais de Contas, S.A. Lisbon Portugal No
KPMG AB Stockholm Sweden No
KPMG Accountants N.V. Amstelveen Netherlands No
KPMG AG Zurich Switzerland No
KPMG AG Wirtschaftspruefungsgesellschaft Berlin Germany No
KPMG AS Oslo Norway No
KPMG AUDIT LIMITED Hamilton Bermuda Yes
KPMG AUDIT PLC London United Kingdom Yes
KPMG Auditores Consultores Ltda. Santiago Chile Yes
KPMG Auditores Independentes Sao Paulo Brazil Yes
KPMG Auditores, S.L. Madrid Spain No
KPMG Audyt Sp. z o.o. Warsaw Poland No
KPMG Austria AG Vienna Austria No
KPMG AZSA LLC Tokyo Japan Yes
KPMG CARDENAS DOSAL, S. C. Mexico City Mexico Yes
KPMG Certified Auditors A.E. Aghia Paraskevi Greece No
KPMG Dominicana, S. A. Santo Domingo Dominican Republic No
KPMG Huazhen (Special General Partnership) Beijing China No
KPMG Hungaria Kft. Budapest Hungary No
KPMG Inc Johannesburg South Africa Yes
KPMG LLP Toronto Canada Yes
KPMG LLP Singapore Singapore Yes
KPMG LLP London United Kingdom No
KPMG LLP New York United States Yes
KPMG Ltda. Bogota Colombia No
KPMG Luxembourg S.à r.l. Luxembourg Luxembourg No
KPMG Oy Ab Helsinki Finland No
KPMG Romania SRL Bucharest Romania No
KPMG S.A. San Rafael de Escazu Costa Rica No
KPMG S.p.A. Milan Italy No
KPMG SA Paris France No
KPMG Samjong Accounting Corp. Seoul Korea, Republic Of Yes
KPMG Vias Brussels Belgium No
Rodriguez Velázquez & Asociados Caracas Venezuela No
Ruizmier, Rivera, Peláez, Auza S.R.L. La Paz Bolivia, Plurinational State of No
Salustro Reydel Paris France No
Somekh Chaikin Tel Aviv Israel Yes
ZAO KPMG Moscow Russian Federation No

PricewaterhouseCoopers International Limited 

FIRM NAME 

CITY

COUNTRY

INSPECTION REPORT ISSUED

BAŞARAN NAS BAĞIMSIZ DENETİM VE SERBEST MUHASEBECİ MALİ MÜŞAVİRLİK A.Ş. Istanbul Turkey No
Dongo-Soria Gaveglio y Asociados Sociedad Civil de Responsabilidad Limitada Lima Peru Yes
ESPIÑEIRA, PACHECO Y ASOCIADOS (Pricewaterhousecoopers) Caracas Venezuela No
Isla Lipana & Co. Makati Philippines Yes
Kantor Akuntan Publik Tanudiredja, Wibisana & Rekan Jakarta Indonesia Yes
Kesselman & Kesselman C.P.A.s Tel Aviv Israel Yes
Lovelock & Lewes Kolkata India Yes
Öhrlings PricewaterhouseCoopers AB Stockholm Sweden No
Price Waterhouse & Co (Bangalore) Bangalore India No
Price Waterhouse & Co (Kolkata) Kolkata India No
Price Waterhouse & Co S.R.L Buenos Aires Argentina Yes
Price Waterhouse (Bangalore) Bangalore India Yes
Price Waterhouse (Kolkata) Kolkata India No
Price WaterhouseCoopers Consultores, Auditores y Compañía Limitada Santiago Chile Yes
PricewaterhouseCoopers Sydney Australia Yes
PricewaterhouseCoopers Hamilton Bermuda Yes
PricewaterhouseCoopers George Town Cayman Islands Yes
PricewaterhouseCoopers Accra Ghana No
PricewaterhouseCoopers Hong Kong Hong Kong No
PricewaterhouseCoopers Dublin Ireland Yes
PricewaterhouseCoopers Kingston Jamaica No
PRICEWATERHOUSECOOPERS Kuala Lumpur Malaysia Yes
PricewaterhouseCoopers Auckland New Zealand Yes
PricewaterhouseCoopers Port Moresby Papua New Guinea Yes
PricewaterhouseCoopers Dubai United Arab Emirates Yes
PricewaterhouseCoopers & Associados - Sociedade de Revisores Oficiais de Contas, Lda Lisbon Portugal No
PricewaterhouseCoopers Aarata Chuo Japan Yes
PricewaterhouseCoopers AB Stockholm Sweden No
PricewaterhouseCoopers ABAS Ltd. Bangkok Thailand Yes
PricewaterhouseCoopers Accountants N.V. Amsterdam Netherlands No
PricewaterhouseCoopers AG Zurich Switzerland No
PricewaterhouseCoopers AG Wirtschaftsprüfungsgesellschaft Frankfurt Germany No
PricewaterhouseCoopers AS Oslo Norway Yes
PricewaterhouseCoopers AS LLP London United Kingdom No
PRICEWATERHOUSECOOPERS AUDIT Neuilly-sur-Seine France No
PRICEWATERHOUSECOOPERS AUDITING COMPANY SA Athens Greece No
PricewaterhouseCoopers Auditores Independentes Sao Paulo Brazil Yes
PricewaterhouseCoopers Auditores, S.L. Madrid Spain No
PricewaterhouseCoopers CI LLP Saint Helier Jersey No
PricewaterhouseCoopers hf. Reykjavik Iceland No
PricewaterhouseCoopers Incorporated Sunninghill South Africa Yes
PricewaterhouseCoopers Könyvvizsgáló Kft. Budapest Hungary No
PricewaterhouseCoopers Kyoto Kyoto Japan Yes
PricewaterhouseCoopers LLP Toronto Canada Yes
PricewaterhouseCoopers LLP Singapore Singapore Yes
PricewaterhouseCoopers LLP London United Kingdom Yes
PricewaterhouseCoopers LLP New York United States Yes
PricewaterhouseCoopers Ltda. Bogota Colombia Yes
PricewaterhouseCoopers Ltda. Montevideo Uruguay No
PricewaterhouseCoopers Oy Helsinki Finland No
PricewaterhouseCoopers Reviseurs d'Entreprises Sint-Stevens-Woluwe Belgium No
PricewaterhouseCoopers S.R.L. La Paz Bolivia, Plurinational State of Yes
PricewaterhouseCoopers Slovensko s.r.o. Bratislava Slovakia No
PricewaterhouseCoopers Sp. z o.o. Warsaw Poland No
PricewaterhouseCoopers spa Milan Italy No
PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab Hellerup Denmark No
PricewaterhouseCoopers Zhong Tian LLP Shanghai China No
PricewaterhouseCoopers, S.C. Mexico City Mexico Yes
PricewaterhouseCoopers, Société coopérative Luxembourg Luxembourg No
PricewaterhouseCoopers, Taiwan Taipei Taiwan, Province of China Yes
PwC Wirtschaftsprüfung GmbH Vienna Austria No
Samil PricewaterhouseCoopers Seoul Korea, Republic Of Yes
ZAO PricewaterhouseCoopers Audit Moscow Russian Federation Yes