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 Certified Public Accountants LLPShanghaiChinaNo
Deloitte&AssociésNeuilly-sur-SeineFranceNo
DELOITTE, S.L.MadridSpainYes
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 LLPRotterdamNetherlandsYes
Ernst & Young ASOsloNorwayYes
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.Camana BayCayman IslandsYes
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
GUNEY BAGIMSIZ DENETIM VE SERBEST MUHASEBECİ MALI MUSAVIRLIK A.S.IstanbulTurkeyNo
Kost Forer Gabbay & KasiererTel AvivIsraelYes
Mendoza, Delgado, Labrador & AsociadosCaracasVenezuelaNo
PAREDES, ZALDIVAR, BURGA & ASOCIADOS SOCIEDAD CIVIL DE RESPONSABILIDAD LIMITADALimaPeruYes
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 LtdSydneyAustraliaYes
Grant Thornton Auditores IndependentesSao PauloBrazilYes
Grant Thornton CJSCYerevanArmeniaNo
Grant Thornton Frąckowiak Spółka z ograniczoną odpowiedzialnością Spółka komandytowaPoznanPolandNo
GRANT THORNTON LEGIS LLCKyivUkraineNo
Grant Thornton LLPTorontoCanadaYes
Grant Thornton LosoonTaipeiTaiwan, Province of ChinaNo
Grant Thornton SAAthensGreeceNo
Grant Thornton Taiyo LLCMinatoJapanNo
Grant Thornton Wirtschaftsprüfungs- und Steuerberatungs GmbH & Co KGViennaAustriaNo
IB Grant Thornton Audit Kft.BudapestHungaryNo
Kevane Grant Thornton LLPSan JuanPuerto RicoYes
Raymond Chabot Grant Thornton LLPMontrealCanadaYes
Salles, Sáinz - Grant Thornton, S.C.Mexico CityMexicoYes
Warth & Klein Grant Thornton AG WirtschaftsprüfungsgesellschaftDusseldorfGermanyNo
expand KPMG International Cooperative
B S R & Co. LLPMumbaiIndiaYes
Klynveld Peat Marwick Goerdeler Bedrijfsrevisoren civil CVBA/SCRLBrusselsBelgiumNo
KPMGSydneyAustraliaYes
KPMGHong KongChinaNo
KPMGDublinIrelandYes
KPMGPanama CityPanamaYes
KPMG & Associados - Sociedade de Revisores Oficiais de Contas, S.A.LisbonPortugalNo
KPMG Accountants N.V.AmstelveenNetherlandsYes
KPMG AG WirtschaftspruefungsgesellschaftBerlinGermanyYes
KPMG AUDIT LIMITEDHamiltonBermudaYes
KPMG Auditores Consultores Ltda.SantiagoChileYes
KPMG Auditores, S.L.MadridSpainNo
KPMG AZSA LLCTokyoJapanYes
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
Ruizmier, Rivera, Peláez, Auza S.R.L.La PazBolivia, Plurinational State ofNo
Somekh ChaikinTel AvivIsraelYes
expand PricewaterhouseCoopers International Limited
BAŞARAN NAS BAĞIMSIZ DENETİM VE SERBEST MUHASEBECİ MALİ MÜŞAVİRLİK A.Ş.IstanbulTurkeyNo
Gaveglio Aparicio y Asociados S. Civil de R.L.LimaPeruYes
Kantor Akuntan Publik Tanudiredja, Wibisana & RekanJakartaIndonesiaYes
Lovelock & LewesKolkataIndiaYes
PRICE WATERHOUSE & CO BANGALORE LLPBangaloreIndiaNo
Price Waterhouse & Co S.R.LBuenos AiresArgentinaYes
Price Waterhouse (Kolkata)KolkataIndiaNo
PricewaterhouseCoopersGeorge TownCayman IslandsYes
PricewaterhouseCoopersHong KongHong KongNo
PricewaterhouseCoopersKingstonJamaicaNo
PricewaterhouseCoopersAucklandNew ZealandYes
PricewaterhouseCoopersDubaiUnited Arab EmiratesYes
PricewaterhouseCoopers AarataChuoJapanYes
PricewaterhouseCoopers ABAS Ltd.BangkokThailandYes
PricewaterhouseCoopers AGZurichSwitzerlandYes
PricewaterhouseCoopers ASOsloNorwayYes
PRICEWATERHOUSECOOPERS AUDITNeuilly-sur-SeineFranceNo
PricewaterhouseCoopers Auditores IndependentesSao PauloBrazilYes
PricewaterhouseCoopers CI LLPSaint HelierJerseyNo
PricewaterhouseCoopers ehf.ReykjavikIcelandNo
PricewaterhouseCoopers Könyvvizsgáló Kft.BudapestHungaryNo
PricewaterhouseCoopers LLPTorontoCanadaYes
PricewaterhouseCoopers LLPLondonUnited KingdomYes
PricewaterhouseCoopers Ltd.HamiltonBermudaYes
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