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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 2013.

To see all registered firms that, in their 2013 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 2013 Form 2s that were filed by Oct. 23, 2013. This page will be updated with 2014 information by Oct. 31, 2014.


 Global Network Firm

Firm NameCityCountryInspection Report Issued
expand BDO International Limited
BDO East Coast PartnershipSydneyAustraliaNo
BDO AG WirtschaftsprüfungsgesellschaftHamburgGermanyNo
BDO Audit & Assurance B.V.EindhovenNetherlandsNo
BDO Audit Pty LtdBrisbaneAustraliaNo
BDO Audit s.r.o.PragueCzech RepublicNo
BDO Auditores y Consultores S.R.L.MontevideoUruguayNo
BDO Bedrijfsrevisoren - BDO Réviseurs d'EntreprisesZaventemBelgiumNo
BDO Cayman Ltd.West BayCayman IslandsNo
BDO China Dahua CPA Co.,Ltd.BeijingChinaNo
BDO Croatia d.o.o.ZagrebCroatiaNo
BDO Kazakhstanaudit LLPAlmatyKazakhstanYes
BDO LimitedRoad TownVirgin Islands (British)No
BDO LLPLondonUnited KingdomYes
BDO Puerto Rico, P.S.C.San JuanPuerto RicoNo
BDO S.P.A.MilanoItalyNo
BDO Sanyu & Co.ShinjukuJapanYes
BDO Statsautoriseret revisionsaktieselskabAarhusDenmarkNo
BDO TaiwanTaipeiTaiwan, Province of ChinaNo
BDO USA, LLPChicagoUnited StatesYes
Becher y Asociados S.R.L.Buenos AiresArgentinaNo
Denet Bagimsiz Denetim Yeminli Mali Musavirlik A.S.IstanbulTurkeyNo
KAP Tanubrata Sutanto Fahmi & RekanJakartaIndonesiaNo
ZAO BDOMoscowRussian FederationYes
expand Deloitte Touche Tohmatsu Limited
Akintola Williams DeloitteLagosNigeriaNo
Brightman Almagor Zohar & Co.Tel AvivIsraelYes
DeloitteAucklandNew ZealandNo
Deloitte & ToucheGeorge TownCayman IslandsYes
Deloitte & ToucheJohannesburgSouth AfricaYes
Deloitte & ToucheRoad TownVirgin Islands (British)No
Deloitte & Touche Auditors, Accountants and Business AdvisorsDublinIrelandNo
Deloitte & Touche LLPSingaporeSingaporeNo
Deloitte & Touche Ltda.BogotaColombiaYes
Deloitte & Touche S.p.A.MilanItalyNo
Deloitte ABStockholmSwedenNo
Deloitte AGZurichSwitzerlandNo
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 & SellsChennaiIndiaNo
Deloitte Haskins & SellsBarodaIndiaNo
Deloitte Haskins & SellsGurgaonIndiaNo
Deloitte LLPDubaiUnited Arab EmiratesYes
Deloitte LLP (French Translation: Deloitte S.E.N.C.R.L./s.r.l.)TorontoCanadaYes
Deloitte Statsautoriseret RevisionspartnerselskabCopenhagenDenmarkNo
Deloitte Touche TohmatsuHong KongHong KongNo
Deloitte Touche Tohmatsu Certified Public Accountants LLPShanghaiChinaNo
DELOITTE, S.L.MadridSpainNo
Galaz, Yamazaki, Ruiz, Urquiza, S.C.Mexico CityMexicoYes
Navarro Amper & Co.ManilaPhilippinesYes
PJSC Deloitte & Touche Ukrainian Services CompanyKyivUkraineYes
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 LLPRotterdamNetherlandsNo
Ernst & Young ASOsloNorwayYes
Ernst & Young AuditCourbevoieFranceNo
Ernst & Young Audit Ltda.BogotaColombiaYes
Ernst & Young Audit, s.r.o.PragueCzech RepublicNo
Ernst & Young Bedrijfsrevisoren C.V.B.A - Réviseurs d'Entreprises S.C.R.LDiegemBelgiumNo
Ernst & Young Cyprus LimitedNicosiaCyprusNo
Ernst & Young GmbH WirtschaftspruefungsgesellschaftStuttgartGermanyNo
Ernst & Young Hua Ming LLPBeijingChinaNo
Ernst & Young Kft.BudapestHungaryNo
Ernst & Young Lippens en Rabaey Audit CVBAGentBelgiumNo
Ernst & Young LLCMoscowRussian FederationYes
Ernst & Young LLPAlmatyKazakhstanNo
Ernst & Young LLPLondonUnited KingdomYes
Ernst & Young Ltd.HamiltonBermudaYes
Ernst & Young Malta LimitedMsidaMaltaNo
Ernst & Young OyHelsinkiFinlandNo
Ernst & Young Paraguay - Auditores y Asesores de NegociosAsuncionParaguayNo
Ernst & Young Servicios Profesionales de Auditoría y Asesora LimitadaSantiagoChileYes
Ernst & Young SRLBucharestRomaniaNo
Ernst & Young Wirtschaftsprüfungsgesellschaft mbHViennaAustriaNo
ERNST & YOUNG, S.L.MadridSpainNo
Kost Forer Gabbay & KasiererTel AvivIsraelYes
Mitchell & Titus, LLPNew YorkUnited StatesYes
Reconta Ernst & Young S.p.A.RomeItalyNo
S. R. Batliboi & Associates LLPKolkataIndiaNo
S. V. Ghatalia & Associates LLPKolkataIndiaNo
expand Grant Thornton International Limited
Adler, Hasenclever & Asociados Sociedad de Responsabilidad LimitadaBuenos AiresArgentinaNo
Daemyung Grant ThorntonSeoulKorea, Republic ofNo
Engin Bagimsiz Denetim ve Serbest Muhasebecilik Mali Musavirlik A.S.IstanbulTurkeyNo
Fahn Kanne & Co.Tel AvivIsraelYes
Grant ThorntonGeorge TownCayman IslandsNo
Grant ThorntonDublinIrelandNo
Grant Thornton & AssociésParisFranceNo
Grant Thornton Accountants en Adviseurs B.V.Alphen aan den RijnNetherlandsNo
Grant Thornton Audit Pty LtdSydneyAustraliaNo
Grant Thornton Auditores IndependentesSao PauloBrazilNo
Grant Thornton CJSCYerevanArmeniaNo
Grant Thornton Frąckowiak Spółka z ograniczoną odpowiedzialnością Spółka komandytowaPoznanPolandNo
Grant Thornton India LLPNew DelhiIndiaNo
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 & AraulloMakatiPhilippinesNo
Ria Grant Thornton SpaMilanItalyNo
expand KPMG International Cooperative
Akis Bagimsiz Denetim ve Serbest Muhasebeci Mali Musavirlik ASIstanbulTurkeyNo
Caipo y Asociados S. Civil de R.L.LimaPeruNo
KPMGBuenos AiresArgentinaYes
KPMGGeorge TownCayman IslandsYes
KPMGAucklandNew ZealandYes
KPMGTaipeiTaiwan, Province of ChinaYes
KPMG ABStockholmSwedenNo
KPMG AGZurichSwitzerlandNo
KPMG ASOsloNorwayNo
KPMG AUDIT PLCLondonUnited KingdomYes
KPMG Auditores IndependentesSao PauloBrazilYes
KPMG Audyt Sp. z o.o.WarsawPolandNo
KPMG Certified Auditors A.E.Aghia ParaskeviGreeceNo
KPMG Huazhen (Special General Partnership)BeijingChinaNo
KPMG IncJohannesburgSouth AfricaYes
KPMG LLPSingaporeSingaporeYes
KPMG LLPNew YorkUnited StatesYes
KPMG Luxembourg S.à r.l.LuxembourgLuxembourgNo
KPMG Romania SRLBucharestRomaniaNo
KPMG S.p.A.MilanItalyNo
KPMG Samjong Accounting Corp.SeoulKorea, Republic ofYes
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 (Kolkata)KolkataIndiaNo
Price Waterhouse (Bangalore)BangaloreIndiaYes
Price WaterhouseCoopers Consultores, Auditores y Compañía LimitadaSantiagoChileYes
PricewaterhouseCoopersGeorge TownCayman IslandsYes
PricewaterhouseCoopersHong KongHong KongNo
PricewaterhouseCoopersAucklandNew ZealandYes
PricewaterhouseCoopersDubaiUnited Arab EmiratesYes
PricewaterhouseCoopers AarataChuoJapanYes
PricewaterhouseCoopers ABAS Ltd.BangkokThailandYes
PricewaterhouseCoopers AGZurichSwitzerlandNo
PricewaterhouseCoopers ASOsloNorwayYes
PricewaterhouseCoopers Auditores IndependentesSao PauloBrazilYes
PricewaterhouseCoopers CI LLPSaint HelierJerseyNo
PricewaterhouseCoopers IncorporatedSunninghillSouth AfricaYes
PricewaterhouseCoopers KyotoKyotoJapanYes
PricewaterhouseCoopers LLPSingaporeSingaporeYes
PricewaterhouseCoopers LLPNew YorkUnited StatesYes
PricewaterhouseCoopers Ltda.BogotaColombiaYes
PricewaterhouseCoopers OyHelsinkiFinlandNo
PricewaterhouseCoopers S.R.L.La PazBolivia, Plurinational State ofYes
PricewaterhouseCoopers Sp. z o.o.WarsawPolandNo
PricewaterhouseCoopers Statsautoriseret RevisionspartnerselskabHellerupDenmarkNo
PricewaterhouseCoopers, S.C.Mexico CityMexicoYes
PricewaterhouseCoopers, TaiwanTaipeiTaiwan, Province of ChinaYes
Samil PricewaterhouseCoopersSeoulKorea, Republic ofYes

Related Information

To Search for a Firm

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