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.P.MadridSpainNo
BDO Canada LLPTorontoCanadaYes
BDO Certified Public Accountants SAAgia ParaskeviGreeceNo
BDO China Shu Lun Pan Certified Public Accountants LLPShanghaiChinaNo
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 Sanyu & Co.ShinjukuJapanYes
BDO Statsautoriseret revisionsaktieselskabAarhusDenmarkNo
BDO TaiwanTaipeiTaiwan, Province of ChinaNo
BDO Unicon AOMoscowRussian FederationYes
BDO, S.A.San SalvadorEl SalvadorNo
Castillo Miranda y Compañía, S.C.Mexico CityMexicoYes
E-Hyun Accounting Corp.SeoulKorea, Republic ofNo
MZSK & AssociatesMumbaiIndiaNo
Ziv Haft Certified Public Accountants (Isr.)Tel AvivIsraelYes
expand Deloitte Touche Tohmatsu Limited
Brightman Almagor Zohar & Co.Tel AvivIsraelYes
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 LLPSingaporeSingaporeNo
Deloitte & Touche OyHelsinkiFinlandNo
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 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
OSMAN BING SATRIO & ENYJakartaIndonesiaNo
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 C.V.B.A - Réviseurs d'Entreprises S.C.R.LDiegemBelgiumNo
Ernst & Young Cyprus LimitedNicosiaCyprusNo
Ernst & Young GhanaAccraGhanaNo
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. or EY S.p.A. (both new names that can be used)RomeItalyNo
Ernst & Young ShinNihon LLCTokyoJapanYes
Ernst & Young Wirtschaftsprüfungsgesellschaft mbHViennaAustriaNo
ERNST & YOUNG, S.L.MadridSpainYes
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
BAŞARAN NAS BAĞIMSIZ DENETİM VE SERBEST MUHASEBECİ MALİ MÜŞAVİRLİK A.Ş.IstanbulTurkeyNo
ESPIÑEIRA, PACHECO Y ASOCIADOS (Pricewaterhousecoopers)CaracasVenezuelaNo
Isla Lipana & Co.MakatiPhilippinesNo
Kesselman & Kesselman C.P.A.sTel AvivIsraelYes
Lovelock & Lewes LLPMumbaiIndiaNo
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 ASOsloNorwayYes
PRICEWATERHOUSECOOPERS AUDITNeuilly-sur-SeineFranceYes
PricewaterhouseCoopers Auditores IndependentesSao PauloBrazilYes
PricewaterhouseCoopers CI LLPSaint HelierJerseyNo
PricewaterhouseCoopers ehf.ReykjavikIcelandNo
PricewaterhouseCoopers Könyvvizsgáló Kft.BudapestHungaryNo
PricewaterhouseCoopers LLPTorontoCanadaYes
PricewaterhouseCoopers LLPLondonUnited KingdomYes
PricewaterhouseCoopers Ltd.HamiltonBermudaYes
PricewaterhouseCoopers OyHelsinkiFinlandYes
PricewaterhouseCoopers S.R.L.La PazBolivia, Plurinational State ofYes
PricewaterhouseCoopers Sp. z o.o.WarsawPolandNo
PricewaterhouseCoopers Statsautoriseret RevisionspartnerselskabHellerupDenmarkYes
PricewaterhouseCoopers, S.C.Mexico CityMexicoYes
PricewaterhouseCoopers, TaiwanTaipeiTaiwan, Province of ChinaYes
Samil PricewaterhouseCoopersSeoulKorea, Republic ofYes