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 ThorntonBeijingChinaNo
Grant ThorntonJohannesburgSouth AfricaYes
Grant Thornton (Vietnam) LtdHanoiViet NamNo
Grant Thornton AGZurichSwitzerlandNo
Grant Thornton Audit Pty LtdSydneyAustraliaYes
Grant Thornton Auditores IndependentesSao PauloBrazilYes
Grant Thornton CJSCYerevanArmeniaNo
Grant Thornton India LLPNew DelhiIndiaYes
Grant Thornton LimitedSaint HelierJerseyNo
Grant Thornton LLPChicagoUnited StatesYes
Grant Thornton New Zealand Audit PartnershipAucklandNew ZealandNo
Grant Thornton Statsautoriseret RevisionspartnerselskabCopenhagenDenmarkNo
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 Austria GmbHViennaAustriaNo
KPMG CARDENAS DOSAL, S. C.Mexico CityMexicoYes
KPMG Channel Islands LimitedSt HelierJerseyNo
KPMG Huazhen (Special General Partnership)BeijingChinaNo
KPMG IncJohannesburgSouth AfricaYes
KPMG LLPSingaporeSingaporeYes
KPMG LLPNew YorkUnited StatesYes
KPMG Luxembourg S.à r.l.LuxembourgLuxembourgNo
KPMG P/SCopenhagenDenmarkNo
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.MakatiPhilippinesNo
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