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. Only those registered firms that report performing certain work are likely to be inspected by PCAOB, as described on the Inspections page of the PCAOB website, accessible via the link to the right. 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 2014.
To see all registered firms that, in their 2014 annual reports, identified themselves as affiliated with one of these networks, click on the "+" sign to expand the network.
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. To locate a specific firm, enter all or part of the firm name in the search box. Please note that the following software will not display firm filings accurately: Versions 10.1.7 and 10.1.8 of Adobe Reader X and Adobe Acrobat X Pro; and versions 11.0.03, 11.0.04, and 11.0.05 of Adobe Reader XI and Adobe Acrobat XI Pro.
The network affiliation information is based on 2014 Form 2s that were filed by Oct. 28, 2014.