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 2017.

Firm NameCityCountryInspection Report Issued
expand BDO International Limited
BDOKuala LumpurMalaysiaYes
BDO & Associados, Sociedade de Revisores Oficiais de Contas, Lda.LisbonPortugalNo
BDO AG WirtschaftsprüfungsgesellschaftHamburgGermanyNo
BDO Audit & Assurance B.V.EindhovenNetherlandsYes
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 IslandsYes
BDO Chartered Accountants & AdvisorsDubaiUnited Arab EmiratesYes
BDO China Zhonglian Mindu Shu Lun Pan CPAs Co., Ltd.TianjinChinaNo
BDO ECUADOR CIA. LTDA.QuitoEcuadorNo
BDO India LLPMumbaiIndiaNo
BDO LimitedHong KongHong KongNo
BDO LLPSingaporeSingaporeYes
BDO Magyarország Könyvvizsgáló Kft.BudapestHungaryYes
BDO Public AccountantsManamaBahrainNo
BDO RCS AUDITORES INDEPENDENTESSao PauloBrazilNo
BDO SOUTH AFRICA INCJohannesburgSouth AfricaYes
BDO Sweden ABStockholmSwedenNo
BDO Toyo and Co.ChiyodaJapanNo
BDO USA, LLPChicagoUnited StatesYes
Becher y Asociados S.R.L.Buenos AiresArgentinaNo
E-Hyun Accounting Corp.SeoulKorea, Republic ofNo
MZSK & AssociatesMumbaiIndiaNo
Pazos,López de Romaña, Rodríguez Sociedad Civil de Responsabilidad LimitadaLimaPeruNo
Ziv Haft Certified Public Accountants (Isr.)Tel AvivIsraelYes
expand Deloitte Touche Tohmatsu Limited
Brightman Almagor Zohar & Co.Tel AvivIsraelYes
DeloitteAucklandNew ZealandNo
DELOITTE & ASSOCIADOS, SROC, S.A.LisbonPortugalNo
Deloitte & ToucheGeorge TownCayman IslandsYes
Deloitte & ToucheTaipeiTaiwan, Province of ChinaYes
Deloitte & Touche LLPSingaporeSingaporeNo
Deloitte & Touche PLTKuala LumpurMalaysiaNo
Deloitte & Touche, S.A.San PedroCosta RicaNo
Deloitte Accountants B.V.RotterdamNetherlandsYes
Deloitte Anjin LLCSeoulKorea, Republic ofYes
Deloitte AuditLuxembourgLuxembourgNo
Deloitte Audit SRLBucharestRomaniaNo
Deloitte Auditores y Consultores LimitadaSantiagoChileYes
DELOITTE CERTIFIED PUBLIC ACCOUNTANTS S.A.MaroussiGreeceYes
Deloitte GmbH WirtschaftsprüfungsgesellschaftMunichGermanyYes
Deloitte Haskins & SellsBarodaIndiaNo
Deloitte Haskins & SellsGurgaonIndiaNo
Deloitte Haskins & Sells LLPMumbaiIndiaYes
Deloitte LLPDubaiUnited Arab EmiratesYes
Deloitte LLP (French Translation: Deloitte S.E.N.C.R.L./s.r.l.)TorontoCanadaYes
Deloitte OyHelsinkiFinlandNo
Deloitte Polska Spółka z ograniczoną odpowiedzialnością Sp. k.WarsawPolandNo
Deloitte Statsautoriseret RevisionspartnerselskabCopenhagenDenmarkYes
Deloitte Touche TohmatsuHong KongHong KongNo
Deloitte Touche Tohmatsu Certified Public Accountants LLPShanghaiChinaNo
Deloitte&AssociésNeuilly-sur-SeineFranceYes
DELOITTE, S.L.MadridSpainYes
Galaz, Yamazaki, Ruiz, Urquiza, S.C.Mexico CityMexicoYes
LARA MARAMBIO & ASOCIADOSCaracasVenezuelaNo
PJSC Deloitte & Touche Ukrainian Services CompanyKyivUkraineYes
ZAO Deloitte & Touche CISMoscowRussian FederationYes
expand Ernst & Young Global Limited
Barbier Frinault & AssociésCourbevoieFranceNo
Ernst & YoungNassauBahamasYes
Ernst & YoungBridgetownBarbadosNo
Ernst & YoungCentralHong KongNo
Ernst & YoungAucklandNew ZealandNo
Ernst & Young (Hellas) Certified Auditors Accountants S.A.AthensGreeceYes
Ernst & Young AccountantsWillemstadCuracaoNo
Ernst & Young AGBaselSwitzerlandYes
Ernst & Young Associates LLPNew DelhiIndiaYes
Ernst & Young Audit & Associados-SROC, S.A.LisbonPortugalNo
Ernst & Young Audit Services LLCKyivUkraineNo
Ernst & Young Auditores Independentes S.S.Sao PauloBrazilYes
Ernst & Young Bedrijfsrevisoren B.C.V.B.A.DiegemBelgiumNo
Ernst & Young Chartered AccountantsDublinIrelandNo
Ernst & Young et AutresCourbevoieFranceYes
Ernst & Young Godkendt RevisionspartnerselskabFrederiksbergDenmarkNo
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 Professional Services LimitedBridgetownBarbadosNo
Ernst & Young S.p.A.RomeItalyNo
Ernst & Young Vietnam LimitedHo Chi Minh CityViet NamNo
Ernst & Young, S.A.San JoseCosta RicaNo
EY Office Ltd.BangkokThailandNo
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. Batliboi & Associates LLPKolkataIndiaNo
S. V. Ghatalia & Associates LLPKolkataIndiaNo
expand Grant Thornton International Limited
Acevedo & Asociados Consultores de Empresas S.R.L.CochabambaBolivia, Plurinational State ofNo
Demichelli, Sarrio & Asociados S.C.LimaPeruYes
Experts Conseils & AssociésPetionvilleHaitiNo
Grant ThorntonGeorge TownCayman IslandsNo
Grant ThorntonDublinIrelandNo
Grant Thornton & AssociésParisFranceNo
Grant Thornton Accountants en Adviseurs B.V.Alphen aan den RijnNetherlandsNo
Grant Thornton Anjum RahmanIslamabadPakistanNo
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 New Zealand Audit PartnershipAucklandNew ZealandYes
Grant Thornton Statsautoriseret RevisionspartnerselskabCopenhagenDenmarkNo
Grant Thornton TaiwanTaipeiTaiwan, Province of ChinaNo
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
SJ Grant ThorntonKuala LumpurMalaysiaNo
Warth & Klein Grant Thornton AG WirtschaftsprüfungsgesellschaftDusseldorfGermanyNo
expand KPMG International Cooperative
B S R & Co. LLPMumbaiIndiaYes
JSC KPMGMoscowRussian FederationNo
KPMGBuenos Aires CityArgentinaYes
KPMGGeorge TownCayman IslandsYes
KPMGMumbaiIndiaYes
KPMGAucklandNew ZealandYes
KPMGTaipeiTaiwan, Province of ChinaYes
KPMG ABStockholmSwedenYes
KPMG AGZurichSwitzerlandYes
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 Luxembourg, Société coopérativeLuxembourgLuxembourgNo
KPMG P/SCopenhagenDenmarkNo
KPMG S.A.San Rafael de EscazuCosta RicaNo
KPMG S.R.L.La PazBolivia, Plurinational State ofNo
KPMG Samjong Accounting Corp.SeoulKorea, Republic ofYes
Rodriguez Velázquez & AsociadosCaracasVenezuelaNo
Somekh ChaikinTel AvivIsraelYes
expand PricewaterhouseCoopers International Limited
AO PricewaterhouseCoopers AuditMoscowRussian FederationYes
Gaveglio Aparicio y Asociados S. Civil de R.L.LimaPeruYes
Kantor Akuntan Publik Tanudiredja, Wibisana, Rintis & RekanJakartaIndonesiaYes
Lovelock & LewesKolkataIndiaYes
Öhrlings PricewaterhouseCoopers ABStockholmSwedenNo
PRICE WATERHOUSE & CO BANGALORE LLPBangaloreIndiaNo
Price Waterhouse & Co S.R.LBuenos AiresArgentinaYes
Price Waterhouse (Kolkata)KolkataIndiaNo
PricewaterhouseCoopersGeorge TownCayman IslandsYes
PricewaterhouseCoopersHong KongHong KongNo
PricewaterhouseCoopersKingstonJamaicaYes
PricewaterhouseCoopersAucklandNew ZealandYes
PricewaterhouseCoopersDubaiUnited Arab EmiratesYes
PricewaterhouseCoopers Aarata LLCChuoJapanYes
PricewaterhouseCoopers ABAS Ltd.BangkokThailandYes
PricewaterhouseCoopers AGZurichSwitzerlandYes
PricewaterhouseCoopers AS LLPLondonUnited KingdomNo
PRICEWATERHOUSECOOPERS AUDITING COMPANY SAHalandriGreeceYes
PricewaterhouseCoopers Auditores, S.L.MadridSpainNo
PricewaterhouseCoopers ehf.ReykjavikIcelandNo
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 coopérativeLuxembourgLuxembourgYes
PWC BAĞIMSIZ DENETİM VE SERBEST MUHASEBECİ MALİ MÜŞAVİRLİK A.Ş.IstanbulTurkeyNo
Samil PricewaterhouseCoopersSeoulKorea, Republic ofYes