Global Networks

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. This page will be updated with 2015 information by Oct. 31, 2015.

 Global Network Firm

Firm NameCityCountryInspection Report Issued
expand BDO International Limited
BDODublinIrelandNo
BDO East Coast PartnershipSydneyAustraliaNo
BDO AG WirtschaftsprüfungsgesellschaftHamburgGermanyNo
BDO Audit & Assurance B.V.EindhovenNetherlandsNo
BDO AUDIT S.A.BogotaColombiaNo
BDO AUDITORES & CONSULTORES LTDA.SantiagoChileNo
BDO AUDITORES, S.L.MadridSpainNo
BDO Canada LLPTorontoCanadaYes
BDO Chartered Accountants & AdvisorsDubaiUnited Arab EmiratesYes
BDO Croatia d.o.o.ZagrebCroatiaNo
BDO ECUADOR CIA. LTDA.QuitoEcuadorNo
BDO Kazakhstanaudit LLPAlmatyKazakhstanYes
BDO LimitedRoad TownVirgin Islands (British)No
BDO LLPLondonUnited KingdomYes
BDO OyHelsinkiFinlandNo
BDO Puerto Rico, P.S.C.San JuanPuerto RicoNo
BDO S.P.A.MilanItalyNo
BDO Sanyu & Co.ShinjukuJapanYes
BDO Statsautoriseret revisionsaktieselskabAarhusDenmarkNo
BDO TaiwanTaipeiTaiwan, Province of ChinaNo
BDO Unicon AOMoscowRussian FederationYes
BDO Visura International AGZurichSwitzerlandNo
Castillo Miranda y Compañía, S.C.Mexico CityMexicoNo
Figueroa Jiménez & Co., S.A.San SalvadorEl SalvadorNo
Pazos,López de Romaña, Rodríguez Sociedad Civil de Responsabilidad LimitadaLimaPeruNo
expand Deloitte Touche Tohmatsu Limited
Akintola Williams DeloitteLagosNigeriaNo
Brightman Almagor Zohar & Co.Tel AvivIsraelYes
DeloitteAucklandNew ZealandNo
DELOITTE & ASSOCIADOS, SROC, S.A.LisbonPortugalNo
Deloitte & ToucheGeorge TownCayman IslandsYes
Deloitte & ToucheJohannesburgSouth AfricaYes
Deloitte & Touche (Bahamas)NassauBahamasNo
Deloitte & Touche GmbH WirtschaftsprüfungsgesellschaftMunichGermanyYes
Deloitte & Touche Ltda.BogotaColombiaYes
Deloitte & Touche S.p.A.MilanItalyNo
Deloitte ABStockholmSwedenNo
Deloitte AGZurichSwitzerlandYes
Deloitte ASOsloNorwayYes
Deloitte Audit s.r.o.PragueCzech RepublicNo
Deloitte Audit Wirtschaftspruefungs GmbHViennaAustriaNo
Deloitte Bedrijfsrevisoren / Reviseurs d’EntreprisesDiegemBelgiumNo
Deloitte Hadjipavlou,Sofianos, Cambanis SAMaroussiGreeceYes
Deloitte Haskins & SellsBarodaIndiaNo
Deloitte Haskins & SellsGurgaonIndiaNo
Deloitte Haskins & Sells LLPMumbaiIndiaYes
Deloitte LLPDubaiUnited Arab EmiratesYes
Deloitte LLPLondonUnited KingdomYes
Deloitte Ltd.HamiltonBermudaNo
Deloitte Statsautoriseret RevisionspartnerselskabCopenhagenDenmarkNo
Deloitte Touche TohmatsuHong KongHong KongNo
Deloitte Touche Tohmatsu Auditores IndependentesSao PauloBrazilYes
Deloitte Touche Tohmatsu LLCMinatoJapanYes
Deloitte, Inc.Panama CityPanamaYes
DRT BAGIMSIZ DENETIM VE SERBEST MUHASEBECI MALI MUSAVIRLIK A.S.IstanbulTurkeyNo
LARA MARAMBIO & ASOCIADOSCaracasVenezuelaNo
OSMAN BING SATRIO & ENYJakartaIndonesiaNo
ZAO Deloitte & Touche CISMoscowRussian FederationYes
expand Ernst & Young Global Limited
Barbier Frinault & AssociésCourbevoieFranceNo
Ernst & YoungNassauBahamasNo
Ernst & YoungBridgetownBarbadosNo
Ernst & YoungKuala LumpurMalaysiaNo
Ernst & YoungTaipeiTaiwan, Province of ChinaYes
Ernst & Young ABStockholmSwedenNo
Ernst & Young Accountants LLPRotterdamNetherlandsYes
Ernst & Young ASOsloNorwayYes
Ernst & Young Associates LLPNew DelhiIndiaYes
Ernst & Young AuditCourbevoieFranceNo
Ernst & Young Audit S.A.S.BogotaColombiaYes
Ernst & Young Audit, s.r.o.PragueCzech RepublicNo
Ernst & Young Audyt Polska spółka z ograniczoną odpowiedzialnością sp. k.WarsawPolandNo
Ernst & Young Chartered AccountantsDublinIrelandNo
Ernst & Young et AutresCourbevoieFranceNo
Ernst & Young GmbH WirtschaftspruefungsgesellschaftStuttgartGermanyYes
Ernst & Young Hua Ming LLPBeijingChinaNo
Ernst & Young Kft.BudapestHungaryNo
Ernst & Young LLCDouglasIsle of ManNo
Ernst & Young LLPTorontoCanadaYes
Ernst & Young LLPSingaporeSingaporeYes
Ernst & Young LLPNew YorkUnited StatesYes
Ernst & Young Ltd.HamiltonBermudaYes
Ernst & Young Malta LimitedMsidaMaltaNo
Ernst & Young P/SFrederiksbergDenmarkNo
Ernst & Young S.A.MunsbachLuxembourgNo
Ernst & Young ShinNihon LLCTokyoJapanYes
Ernst & Young Vietnam LimitedHo Chi Minh CityViet NamNo
Ernst & Young, S.A.San JoseCosta RicaNo
EY Office Ltd.BangkokThailandNo
KAP Purwantono, Suherman & SurjaJakartaIndonesiaYes
Mancera SCMexico CityMexicoYes
Mitchell & Titus, LLPNew YorkUnited StatesYes
Pistrelli, Henry Martin y Asociados S.R.L.Buenos AiresArgentinaYes
S R B C & CO LLPKolkataIndiaNo
S R B C & CO LLPKolkataIndiaNo
S. R. Batliboi & Associates LLPKolkataIndiaNo
S. R. Batliboi & Co. LLPKolkataIndiaYes
S. R. Batliboi & Co. LLPKolkataIndiaYes
S. V. Ghatalia & Associates LLPKolkataIndiaNo
SyCip Gorres Velayo & Co.MakatiPhilippinesYes
expand Grant Thornton International Limited
ANJUM ASIM SHAHID RAHMANIslamabadPakistanNo
Demichelli, Sarrio & Asociados S.C.LimaPeruNo
Experts Conseils & AssociésPetionvilleHaitiNo
Foo Kon Tan Grant Thornton LLPSingaporeSingaporeNo
Grant ThorntonBeijingChinaNo
Grant ThorntonJohannesburgSouth AfricaYes
Grant Thornton (Vietnam) LtdHanoiViet NamNo
Grant Thornton AGZurichSwitzerlandNo
GRANT THORNTON AUDITING AND ACCOUNTINGDubaiUnited Arab EmiratesYes
Grant Thornton Bedrijfsrevisoren - Réviseurs d'EntreprisesAntwerpBelgiumNo
Grant Thornton Fast & ABS Auditores y Consultores Ltda.BogotaColombiaNo
Grant Thornton India LLPNew DelhiIndiaYes
Grant Thornton LimitedSaint HelierJerseyNo
Grant Thornton LLPChicagoUnited StatesYes
Grant Thornton New Zealand Audit PartnershipAucklandNew ZealandNo
Grant Thornton Sweden ABStockholmSwedenNo
Grant Thornton UK LLPLondonUnited KingdomYes
Grant Thornton, S.L.P.BarcelonaSpainNo
IB Grant Thornton Audit s.r.o.PragueCzech RepublicNo
Punongbayan & AraulloMakatiPhilippinesYes
Ria Grant Thornton SpaMilanItalyNo
SURLATINA AUDITORES LIMITADASantiagoChileNo
expand KPMG International Cooperative
Akis Bagimsiz Denetim ve Serbest Muhasebeci Mali Musavirlik ASIstanbulTurkeyYes
Caipo y Asociados S. Civil de R.L.LimaPeruNo
KPMGBuenos AiresArgentinaYes
KPMGGeorge TownCayman IslandsYes
KPMGMumbaiIndiaYes
KPMGAucklandNew ZealandYes
KPMGTaipeiTaiwan, Province of ChinaYes
KPMG ABStockholmSwedenNo
KPMG AGZurichSwitzerlandNo
KPMG ASOsloNorwayYes
KPMG AUDIT LIMITEDHamiltonBermudaYes
KPMG AUDIT PLCLondonUnited KingdomYes
KPMG Auditores IndependentesSao PauloBrazilYes
KPMG Austria GmbHViennaAustriaNo
KPMG CARDENAS DOSAL, S. C.Mexico CityMexicoYes
KPMG Dominicana, S. A.Santo DomingoDominican RepublicNo
KPMG Hungaria Kft.BudapestHungaryNo
KPMG LLPTorontoCanadaYes
KPMG LLPLondonUnited KingdomNo
KPMG Ltda.BogotaColombiaYes
KPMG Oy AbHelsinkiFinlandNo
KPMG S.A.San Rafael de EscazuCosta RicaNo
KPMG SAParisFranceNo
Rodriguez Velázquez & AsociadosCaracasVenezuelaNo
Salustro ReydelParisFranceNo
ZAO KPMGMoscowRussian FederationNo
expand PricewaterhouseCoopers International Limited
ESPIÑEIRA, PACHECO Y ASOCIADOS (Pricewaterhousecoopers)CaracasVenezuelaNo
Isla Lipana & Co.MakatiPhilippinesYes
Kesselman & Kesselman C.P.A.sTel AvivIsraelYes
Öhrlings PricewaterhouseCoopers ABStockholmSwedenNo
PRICE WATERHOUSE & CO CHARTERED ACCOUNTANTS LLPKolkataIndiaNo
Price Waterhouse (Bangalore)BangaloreIndiaYes
PricewaterhouseCoopersSydneyAustraliaYes
PricewaterhouseCoopersAccraGhanaNo
PricewaterhouseCoopersDublinIrelandYes
PRICEWATERHOUSECOOPERSKuala LumpurMalaysiaYes
PricewaterhouseCoopersPort MoresbyPapua New GuineaYes
PricewaterhouseCoopers & Associados - Sociedade de Revisores Oficiais de Contas, LdaLisbonPortugalNo
PricewaterhouseCoopers ABStockholmSwedenNo
PricewaterhouseCoopers Accountants N.V.AmsterdamNetherlandsYes
PricewaterhouseCoopers AG WirtschaftsprüfungsgesellschaftFrankfurtGermanyYes
PricewaterhouseCoopers AS LLPLondonUnited KingdomNo
PRICEWATERHOUSECOOPERS AUDITING COMPANY SAHalandriGreeceNo
PricewaterhouseCoopers Auditores, S.L.MadridSpainNo
PricewaterhouseCoopers Consultores, Auditores y Cia. Ltda.SantiagoChileYes
PricewaterhouseCoopers IncorporatedSunninghillSouth AfricaYes
PricewaterhouseCoopers KyotoKyotoJapanYes
PricewaterhouseCoopers LLPSingaporeSingaporeYes
PricewaterhouseCoopers LLPNew YorkUnited StatesYes
PricewaterhouseCoopers Ltda.BogotaColombiaYes
PricewaterhouseCoopers Reviseurs d'EntreprisesSint-Stevens-WoluweBelgiumNo
PricewaterhouseCoopers Slovensko s.r.o.BratislavaSlovakiaNo
PricewaterhouseCoopers spaMilanItalyNo
PricewaterhouseCoopers Zhong Tian LLPShanghaiChinaNo
PricewaterhouseCoopers, Société coopérativeLuxembourgLuxembourgNo
PwC Wirtschaftsprüfung GmbHViennaAustriaNo
ZAO PricewaterhouseCoopers AuditMoscowRussian FederationYes