China-based Referred Work

Many PCAOB-registered audit firms located outside of mainland China and Hong Kong—including firms located in the U.S., other parts of the Americas, Asia, and Europe—rely on referred work performed by mainland China and Hong Kong-based firms for those portions of multinational audit engagements related to China-based operations. Using the tool below which draws on the Auditor Search database, you can identify the signing auditor by the firm’s jurisdiction, and view the Forms AP filed by the signing auditor to identify referred work performed by other accounting firms located in mainland China and Hong Kong for the signing auditor.

 

 

Sino-Global Shipping America, Ltd.https://pcaobus.org/form-ap-filings/61303/61303Friedman LLPSino-Global Shipping America, Ltd.1422892SINOTrue[{"FirmName":"AGN China Regal CPAs Co., Ltd.","Range":"10% to less than 20%","FirmID":"2818","IsNoFirmID":"0","FirmStatus":"1","Country":"China","City":"Beijing","State":"","Percentage":""}]10/15/2020 3:23:35 PM2020United States
Recon Technology, Ltdhttps://pcaobus.org/form-ap-filings/61190/61190Friedman LLPRecon Technology, Ltd1442620RCON; RCONWTrue[{"FirmName":"AGN China Regal CPAs Co., Ltd.","Range":"10% to less than 20%","FirmID":"2818","IsNoFirmID":"0","FirmStatus":"1","Country":"China","City":"Beijing","State":"","Percentage":""}]10/12/2020 11:59:44 AM2020United States
Steel Connect, Inc.https://pcaobus.org/form-ap-filings/61169/61169BDO USA, LLPSteel Connect, Inc.914712STCNTrue[{"FirmName":"BDO China Shu Lun Pan Certified Public Accountants LLP","Range":"10% to less than 20%","FirmID":"1818","IsNoFirmID":"0","FirmStatus":"1","Country":"China","City":"Shanghai","State":"","Percentage":""},{"FirmName":"BDO","Range":"5% to less than 10%","FirmID":"1311","IsNoFirmID":"0","FirmStatus":"1","Country":"Ireland","City":"Dublin 2","State":"","Percentage":""}]10/9/2020 10:18:26 AM2020United States
Abcam plchttps://pcaobus.org/form-ap-filings/61162/61162PricewaterhouseCoopers LLPAbcam plc1492074True[{"FirmName":"PricewaterhouseCoopers Zhong Tian LLP","Range":"10% to less than 20%","FirmID":"1424","IsNoFirmID":"0","FirmStatus":"1","Country":"China","City":"Shanghai","State":"","Percentage":""}]10/9/2020 7:58:50 AM2020United Kingdom
Perceptron, Inc.https://pcaobus.org/form-ap-filings/60994/60994BDO USA, LLPPerceptron, Inc.887226PRCPTrue[{"FirmName":"BDO ITALIA S.P.A.","Range":"5% to less than 10%","FirmID":"6502","IsNoFirmID":"0","FirmStatus":"1","Country":"Italy","City":"Milano","State":"","Percentage":""},{"FirmName":"BDO China Shu Lun Pan Certified Public Accountants LLP","Range":"10% to less than 20%","FirmID":"1818","IsNoFirmID":"0","FirmStatus":"1","Country":"China","City":"Shanghai","State":"","Percentage":""},{"FirmName":"BDO AG Wirtschaftsprüfungsgesellschaft","Range":"10% to less than 20%","FirmID":"1010","IsNoFirmID":"0","FirmStatus":"1","Country":"Germany","City":"Hamburg","State":"","Percentage":""}]10/5/2020 10:51:10 AM2020United States
Bio-Techne Corporationhttps://pcaobus.org/form-ap-filings/60867/60867KPMG LLPBio-Techne Corporation842023TECHTrue[{"FirmName":"KPMG LLP","Range":"20% to less than 30%","FirmID":"1118","IsNoFirmID":"0","FirmStatus":"1","Country":"United Kingdom","City":"London","State":"","Percentage":""},{"FirmName":"KPMG Huazhen LLP","Range":"5% to less than 10%","FirmID":"1186","IsNoFirmID":"0","FirmStatus":"1","Country":"China","City":"Bejing","State":"","Percentage":""}]9/30/2020 2:21:02 AM2020United States
Wunong Net Technology Co. Ltd.https://pcaobus.org/form-ap-filings/60853/60853Friedman LLPWunong Net Technology Co. Ltd.1787803True[{"FirmName":"Beijing Topson Certified Public Accountants Co., Ltd.","Range":"30% to less than 40%","FirmID":"2316","IsNoFirmID":"0","FirmStatus":"1","Country":"China","City":"Haidian District, Beijing","State":"","Percentage":""}]9/29/2020 3:49:49 PM2019United States
HeZhong International (Holding) Ltd.https://pcaobus.org/form-ap-filings/60721/60721Friedman LLPHeZhong International (Holding) Ltd.1754303HZTrue[{"FirmName":"Ruihua Certified Public Accountants","Range":"40% to less than 50%","FirmID":"4020","IsNoFirmID":"0","FirmStatus":"8","Country":"China","City":"Beijing","State":"","Percentage":""}]9/24/2020 3:36:22 PM2018United States
STRATTEC SECURITY CORPhttps://pcaobus.org/form-ap-filings/60640/60640Deloitte & Touche LLPSTRATTEC SECURITY CORP933034STRTTrue[{"FirmName":"Deloitte Touche Tohmatsu Certified Public Accountants LLP","Range":"5% to less than 10%","FirmID":"1113","IsNoFirmID":"0","FirmStatus":"1","Country":"China","City":"Shanghai","State":"","Percentage":""}]9/22/2020 11:23:29 PM2020United States
TRIO-TECH INTERNATIONALhttps://pcaobus.org/form-ap-filings/47059/60552Mazars LLPTRIO-TECH INTERNATIONAL732026TRTFalse[{"FirmName":"Mazars Limited","Range":"","FirmID":"3302","IsNoFirmID":"0","FirmStatus":"1","Country":"Thailand","City":"Bangkok","State":"","Percentage":"8"},{"FirmName":"Shanghai Mazars Certified Public Accountants","Range":"","FirmID":"3305","IsNoFirmID":"0","FirmStatus":"1","Country":"China","City":"Shanghai","State":"","Percentage":"6"},{"FirmName":"Mazars PLT","Range":"","FirmID":"3534","IsNoFirmID":"0","FirmStatus":"1","Country":"Malaysia","City":"Kuala Lumpur","State":"","Percentage":"13"}]9/17/2020 2:08:22 AM2019Singapore
TAPESTRY, INC.https://pcaobus.org/form-ap-filings/60547/60547Deloitte & Touche LLPTAPESTRY, INC.1116132TPRTrue[{"FirmName":"Deloitte Touche Tohmatsu Certified Public Accountants LLP","Range":"5% to less than 10%","FirmID":"1113","IsNoFirmID":"0","FirmStatus":"1","Country":"China","City":"Shanghai","State":"","Percentage":""},{"FirmName":"Deloitte Touche Tohmatsu LLC","Range":"10% to less than 20%","FirmID":"1044","IsNoFirmID":"0","FirmStatus":"1","Country":"Japan","City":"","State":"","Percentage":""}]9/16/2020 3:47:10 PM2020United States
Standex International Corporationhttps://pcaobus.org/form-ap-filings/60437/60437Grant Thornton LLPStandex International Corporation310354SXITrue[{"FirmName":"Grant Thornton","Range":"5% to less than 10%","FirmID":"1487","IsNoFirmID":"0","FirmStatus":"1","Country":"China","City":"Beijing","State":"","Percentage":""},{"FirmName":"Warth & Klein Grant Thornton AG Wirtschaftsprüfungsgesellschaft","Range":"5% to less than 10%","FirmID":"5772","IsNoFirmID":"0","FirmStatus":"1","Country":"Germany","City":"Düsseldorf","State":"","Percentage":""}]9/14/2020 9:37:09 PM2020United States
Dongxing International Inc.https://pcaobus.org/form-ap-filings/60421/60421Prager Metis CPAs, LLCDongxing International Inc.1500861False[{"FirmName":"Beijing Topson Certified Public Accountants Co., Ltd.","Range":"","FirmID":"2316","IsNoFirmID":"0","FirmStatus":"1","Country":"China","City":"Haidian District, Beijing","State":"","Percentage":"25"}]9/14/2020 12:23:26 PM2019United States
Tantech Holdings LTD.https://pcaobus.org/form-ap-filings/60419/60419Prager Metis CPAs, LLCTantech Holdings LTD.1588084TANHFalse[{"FirmName":"Beijing Topson Certified Public Accountants Co., Ltd.","Range":"","FirmID":"2316","IsNoFirmID":"0","FirmStatus":"1","Country":"China","City":"Haidian District, Beijing","State":"","Percentage":"28"}]9/14/2020 12:22:33 PM2019United States
Fabrinethttps://pcaobus.org/form-ap-filings/60347/60347PricewaterhouseCoopers ABAS Ltd.Fabrinet1408710FNTrue[{"FirmName":"PricewaterhouseCoopers Zhong Tian LLP","Range":"10% to less than 20%","FirmID":"1424","IsNoFirmID":"0","FirmStatus":"1","Country":"China","City":"Shanghai","State":"","Percentage":""}]9/10/2020 10:12:40 PM2020Thailand
Alpha and Omega Semiconductor Limitedhttps://pcaobus.org/form-ap-filings/60308/60308BDO USA, LLPAlpha and Omega Semiconductor Limited1387467AOSLTrue[{"FirmName":"BDO China Shu Lun Pan Certified Public Accountants LLP","Range":"5% to less than 10%","FirmID":"1818","IsNoFirmID":"0","FirmStatus":"1","Country":"China","City":"","State":"","Percentage":""}]9/9/2020 1:50:09 PM2020United States
Green Grass Ecological Technology Development Co., Ltd.https://pcaobus.org/form-ap-filings/60302/60302Friedman LLPGreen Grass Ecological Technology Development Co., Ltd.1776641True[{"FirmName":"AGN China Regal CPAs Co., Ltd.","Range":"10% to less than 20%","FirmID":"2818","IsNoFirmID":"0","FirmStatus":"1","Country":"China","City":"Beijing","State":"","Percentage":""}]9/9/2020 10:12:05 AM2019United States
CREE, INC.https://pcaobus.org/form-ap-filings/60300/60300PricewaterhouseCoopers LLPCREE, INC.895419CREETrue[{"FirmName":"PricewaterhouseCoopers","Range":"20% to less than 30%","FirmID":"1389","IsNoFirmID":"0","FirmStatus":"1","Country":"Hong Kong","City":"Hong Kong","State":"","Percentage":""}]9/9/2020 9:27:30 AM2020United States
VIA optronics AGhttps://pcaobus.org/form-ap-filings/60293/60293Ernst & Young GmbH WirtschaftspruefungsgesellschaftVIA optronics AG1769116True[{"FirmName":"Ernst & Young ShinNihon LLC","Range":"10% to less than 20%","FirmID":"789","IsNoFirmID":"","FirmStatus":"1","Country":"Japan","City":"Tokyo","State":"","Percentage":""},{"FirmName":"Ernst & Young Hua Ming LLP","Range":"10% to less than 20%","FirmID":"1408","IsNoFirmID":"","FirmStatus":"1","Country":"China","City":"Beijing","State":"","Percentage":""}]9/9/2020 2:17:02 AM2019Germany
II-VI Incorporatedhttps://pcaobus.org/form-ap-filings/60213/60213Ernst & Young LLPII-VI Incorporated820318IIVI; IIVIPTrue[{"FirmName":"Ernst & Young PLT","Range":"5% to less than 10%","FirmID":"5684","IsNoFirmID":"","FirmStatus":"1","Country":"Malaysia","City":"Kuala Lumpur","State":"","Percentage":""},{"FirmName":"Ernst & Young Vietnam Limited","Range":"5% to less than 10%","FirmID":"3080","IsNoFirmID":"","FirmStatus":"1","Country":"Vietnam","City":"Ho Chi Minh City","State":"","Percentage":""},{"FirmName":"Ernst & Young Hua Ming LLP","Range":"10% to less than 20%","FirmID":"1408","IsNoFirmID":"","FirmStatus":"1","Country":"China","City":"Beijing","State":"","Percentage":""}]9/3/2020 2:30:05 PM2020United States
iFresh, Inc.https://pcaobus.org/form-ap-filings/60000/60000Friedman LLPiFresh, Inc.1681941IFMKTrue[{"FirmName":"Beijing Topson Certified Public Accountants Co., Ltd.","Range":"10% to less than 20%","FirmID":"2316","IsNoFirmID":"0","FirmStatus":"1","Country":"China","City":"Haidian District, Beijing","State":"","Percentage":""}]8/27/2020 1:03:33 PM2020United States
Wah Fu Education Group Ltdhttps://pcaobus.org/form-ap-filings/59971/59971Friedman LLPWah Fu Education Group Ltd1716770WAFUTrue[{"FirmName":"Beijing Topson Certified Public Accountants Co., Ltd.","Range":"30% to less than 40%","FirmID":"2316","IsNoFirmID":"0","FirmStatus":"1","Country":"China","City":"Haidian District, Beijing","State":"","Percentage":""}]8/26/2020 10:46:35 AM2020United States
Jabil Inc.https://pcaobus.org/form-ap-filings/46783/59928Ernst & Young LLPJabil Inc.898293JBLTrue[{"FirmName":"MANCERA, S.C.","Range":"10% to less than 20%","FirmID":"1284","IsNoFirmID":"","FirmStatus":"1","Country":"Mexico","City":"Mexico City","State":"","Percentage":""},{"FirmName":"Ernst & Young LLP","Range":"5% to less than 10%","FirmID":"1247","IsNoFirmID":"","FirmStatus":"1","Country":"Singapore","City":"Singapore","State":"","Percentage":""},{"FirmName":"Ernst & Young Hua Ming LLP","Range":"20% to less than 30%","FirmID":"1408","IsNoFirmID":"","FirmStatus":"1","Country":"China","City":"Beijing","State":"","Percentage":""},{"FirmName":"Ernst & Young Kft.","Range":"5% to less than 10%","FirmID":"1479","IsNoFirmID":"","FirmStatus":"1","Country":"Hungary","City":"Budapest","State":"","Percentage":""}]8/24/2020 4:19:36 PM2019United States
Walmart Inc.https://pcaobus.org/form-ap-filings/22826/59927Ernst & Young LLPWalmart Inc.104169WMTTrue[{"FirmName":"Ernst & Young LLP","Range":"5% to less than 10%","FirmID":"1438","IsNoFirmID":"","FirmStatus":"1","Country":"United Kingdom","City":"London","State":"","Percentage":""},{"FirmName":"MANCERA, S.C.","Range":"5% to less than 10%","FirmID":"1284","IsNoFirmID":"","FirmStatus":"1","Country":"Mexico","City":"Mexico City","State":"","Percentage":""},{"FirmName":"Ernst & Young Auditores Independentes S.S.","Range":"10% to less than 20%","FirmID":"1448","IsNoFirmID":"","FirmStatus":"1","Country":"Brazil","City":"São Paulo","State":"","Percentage":""},{"FirmName":"Ernst & Young Hua Ming LLP","Range":"10% to less than 20%","FirmID":"1408","IsNoFirmID":"","FirmStatus":"1","Country":"China","City":"Beijing","State":"","Percentage":""}]8/24/2020 4:19:36 PM2018United States
Universe Pharmaceuticals Inc.https://pcaobus.org/form-ap-filings/59914/59914Friedman LLPUniverse Pharmaceuticals Inc.1809616True[{"FirmName":"Beijing Topson Certified Public Accountants Co., Ltd.","Range":"30% to less than 40%","FirmID":"2316","IsNoFirmID":"0","FirmStatus":"1","Country":"China","City":"Haidian District, Beijing","State":"","Percentage":""}]8/24/2020 1:57:47 PM2019United States