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 the PCAOB. 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 2016.

Firm NameCityCountryInspection Report Issued
expand BDO International Limited
BDODublinIrelandNo
BDO East Coast PartnershipSydneyAustraliaNo
BDO AGZurichSwitzerlandNo
BDO ASOsloNorwayNo
BDO Audit (WA) Pty LtdSubiacoAustraliaYes
BDO AUDIT S.A.BogotaColombiaNo
BDO AUDITORES & CONSULTORES LTDA.SantiagoChileNo
BDO AUDITORES, S.L.MadridSpainNo
BDO Canada LLPTorontoCanadaYes
BDO Certified Public Accountants SAAgia ParaskeviGreeceNo
BDO China Shu Lun Pan Certified Public Accountants LLPShanghaiChinaNo
BDO Croatia d.o.o.ZagrebCroatiaNo
BDO ECUADOR CIA. LTDA.QuitoEcuadorNo
BDO India LLPMumbaiIndiaNo
BDO LimitedHong KongHong KongNo
BDO LLPSingaporeSingaporeYes
BDO Magyarország Könyvvizsgáló Kft.BudapestHungaryNo
BDO Public AccountantsManamaBahrainNo
BDO RCS AUDITORES INDEPENDENTESSao PauloBrazilNo
BDO Sanyu & Co.ShinjukuJapanYes
BDO Statsautoriseret revisionsaktieselskabAarhusDenmarkNo
BDO TaiwanTaipeiTaiwan, Province of ChinaNo
BDO Unicon AOMoscowRussian FederationYes
Becher y Asociados S.R.L.Buenos AiresArgentinaNo
Denet Bagimsiz Denetim Yeminli Mali Musavirlik A.S.IstanbulTurkeyNo
KAP Tanubrata Sutanto Fahmi & RekanJakartaIndonesiaNo
MZSK & AssociatesMumbaiIndiaNo
Ziv Haft Certified Public Accountants (Isr.)Tel AvivIsraelYes
expand Deloitte Touche Tohmatsu Limited
Beltrán Gris y Asociados Sociedad Civil de Responsabilidad LimitadaLimaPeruNo
DeloitteKuala LumpurMalaysiaNo
Deloitte & Touche LLPNew YorkUnited StatesYes
Deloitte & Co. S.A. (Deloitte & Co. Sociedad Anónima)Buenos AiresArgentinaYes
Deloitte & ToucheKuala LumpurMalaysiaNo
Deloitte & ToucheTaipeiTaiwan, Province of ChinaYes
Deloitte & Touche Auditors, Accountants and Business AdvisorsDublinIrelandNo
Deloitte & Touche LLPSingaporeSingaporeNo
Deloitte & Touche OyHelsinkiFinlandNo
Deloitte & Touche, S.A.San PedroCosta RicaNo
Deloitte Accountants B.V.RotterdamNetherlandsNo
Deloitte Anjin LLCSeoulKorea, Republic ofYes
Deloitte AuditLuxembourgLuxembourgNo
Deloitte Audit SRLBucharestRomaniaNo
Deloitte Auditores y Consultores LimitadaSantiagoChileYes
Deloitte ehf.KopavogurIcelandNo
Deloitte Haskins & SellsAhmedabadIndiaNo
Deloitte Haskins & SellsChennaiIndiaNo
Deloitte Haskins & SellsKolkataIndiaNo
Deloitte LLPAlmatyKazakhstanYes
Deloitte LLPLondonUnited KingdomYes
Deloitte Ltd.HamiltonBermudaNo
Deloitte RD, S.R.LSanto DomingoDominican RepublicNo
Deloitte Touche TohmatsuSydneyAustraliaYes
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
Ernst & YoungSydneyAustraliaYes
Ernst & YoungManamaBahrainNo
Ernst & YoungHong KongChinaNo
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 GhanaAccraGhanaNo
Ernst & Young Han YoungSeoulKorea, Republic ofYes
Ernst & Young IncorporatedJohannesburgSouth AfricaYes
Ernst & Young Limited CorporationPanama CityPanamaYes
Ernst & Young LLCMoscowRussian FederationYes
Ernst & Young LLPAlmatyKazakhstanNo
Ernst & Young LLPLondonUnited KingdomYes
Ernst & Young Ltd.HamiltonBermudaYes
Ernst & Young Malta LimitedMsidaMaltaNo
Ernst & Young P/SFrederiksbergDenmarkNo
Ernst & Young Professional Services LimitedBridgetownBarbadosNo
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
Pistrelli, Henry Martin y Asociados S.R.L.Buenos AiresArgentinaYes
S R B C & CO LLPKolkataIndiaNo
S. R. Batliboi & Co. LLPKolkataIndiaYes
SyCip Gorres Velayo & Co.MakatiPhilippinesYes
expand Grant Thornton International Limited
ANJUM ASIM SHAHID RAHMANIslamabadPakistanNo
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 LLPSingaporeSingaporeNo
GRANT THORNTON AUDITING AND ACCOUNTINGDubaiUnited Arab EmiratesYes
Grant Thornton Bedrijfsrevisoren - Réviseurs d'EntreprisesAntwerpBelgiumNo
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 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 Aires CityArgentinaYes
KPMGGeorge TownCayman IslandsYes
KPMGMumbaiIndiaYes
KPMGAucklandNew ZealandYes
KPMGTaipeiTaiwan, Province of ChinaYes
KPMG ABStockholmSwedenNo
KPMG AGZurichSwitzerlandNo
KPMG ASOsloNorwayYes
KPMG AUDIT PLCLondonUnited KingdomYes
KPMG Auditores IndependentesSao PauloBrazilYes
KPMG Audyt Sp. z o.o.WasawPolandNo
KPMG AZSA LLCTokyoJapanYes
KPMG Certified Auditors A.E.Aghia ParaskeviGreeceNo
KPMG Dominicana, S. A.Santo DomingoDominican RepublicNo
KPMG Hungaria Kft.BudapestHungaryNo
KPMG LLPTorontoCanadaYes
KPMG LLPLondonUnited KingdomNo
KPMG Ltda.BogotaColombiaYes
KPMG Oy AbHelsinkiFinlandNo
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, Rintis & 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