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 & YoungKuala LumpurMalaysiaNo
Ernst & YoungTaipeiTaiwan, Province of ChinaYes
Ernst & Young ABStockholmSwedenYes
Ernst & Young Accountants LLPRotterdamNetherlandsYes
Ernst & Young ASOsloNorwayYes
Ernst & Young AuditCourbevoieFranceYes
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 AccountantsAccraGhanaNo
Ernst & Young Cyprus LimitedNicosiaCyprusNo
Ernst & Young GmbH WirtschaftspruefungsgesellschaftStuttgartGermanyYes
Ernst & Young Han YoungSeoulKorea, Republic ofYes
Ernst & Young IncorporatedJohannesburgSouth AfricaYes
Ernst & Young Limited Corp.Panama CityPanamaYes
Ernst & Young LLCMoscowRussian FederationYes
Ernst & Young LLPAlmatyKazakhstanNo
Ernst & Young LLPLondonUnited KingdomYes
Ernst & Young Ltd.HamiltonBermudaYes
Ernst & Young Malta LimitedMsidaMaltaNo
Ernst & Young Paraguay - Auditores y Asesores de NegociosAsuncionParaguayNo
Ernst & Young S.A.MunsbachLuxembourgNo
Ernst & Young ShinNihon LLCTokyoJapanYes
Ernst & Young Wirtschaftsprüfungsgesellschaft mbHViennaAustriaNo
ERNST & YOUNG, S.L.MadridSpainYes
EY Servicios Profesionales de Auditoría y Asesorías SpASantiagoChileYes
KAP Purwantono, Sungkoro & SurjaJakartaIndonesiaYes
MANCERA, S.C.Mexico CityMexicoYes
PAREDES, BURGA & ASOCIADOS SOCIEDAD CIVIL DE RESPONSABILIDAD LIMITADALimaPeruYes
S R B C & CO LLPKolkataIndiaNo
S. R. Batliboi & Co. LLPKolkataIndiaYes
SyCip Gorres Velayo & Co.MakatiPhilippinesYes
expand Grant Thornton International Limited
Adler, Hasenclever & Asociados Sociedad de Responsabilidad LimitadaBuenos AiresArgentinaNo
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 LLPSingaporeSingaporeNo
GRANT THORNTON AUDITING AND ACCOUNTINGDubaiUnited Arab EmiratesYes
Grant Thornton Bedrijfsrevisoren - Réviseurs d'EntreprisesAntwerpBelgiumNo
Grant Thornton DaejooSeoulKorea, Republic ofNo
Grant Thornton India LLPNew DelhiIndiaYes
Grant Thornton LimitedSaint HelierJerseyNo
Grant Thornton LLPChicagoUnited StatesYes
Grant Thornton SAAthensGreeceNo
Grant Thornton Sweden ABStockholmSwedenNo
Grant Thornton Taiyo LLCMinatoJapanYes
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
SURLATINA AUDITORES LIMITADASantiagoChileNo
expand KPMG International Cooperative
KPMG Bagimsiz Denetim ve Serbest Muhasebeci Mali Musavirlik ASIstanbulTurkeyYes
Caipo y Asociados S. Civil de R.L.LimaPeruNo
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.MadridSpainYes
KPMG Austria GmbHViennaAustriaNo
KPMG CARDENAS DOSAL, S. C.Mexico CityMexicoYes
KPMG Channel Islands LimitedSt HelierJerseyNo
KPMG Huazhen LLPBeijingChinaNo
KPMG IncJohannesburgSouth AfricaYes
KPMG LLPSingaporeSingaporeYes
KPMG LLPNew YorkUnited StatesYes
KPMG Oy AbHelsinkiFinlandNo
KPMG Romania SRLBucharestRomaniaNo
KPMG S.p.A.MilanItalyNo
KPMG SAParisFranceYes
KPMG SAS BogotaColombiaYes
Salustro ReydelParisFranceNo
expand PricewaterhouseCoopers International Limited
PricewaterhouseCoopers Consultores Auditores SpASantiagoChileYes
Choksey Bhargava & Co LLPNew DelhiIndiaNo
Isla Lipana & Co.MakatiPhilippinesNo
Kesselman & Kesselman C.P.A.sTel AvivIsraelYes
Lovelock & Lewes LLPMumbaiIndiaNo
PACHECO, APOSTOLICO Y ASOCIADOS (PricewaterhouseCoopers)CaracasVenezuelaNo
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 ABStockholmSwedenYes
PricewaterhouseCoopers Accountants N.V.AmsterdamNetherlandsYes
PricewaterhouseCoopers ASOsloNorwayYes
PRICEWATERHOUSECOOPERS AUDITNeuilly-sur-SeineFranceYes
PricewaterhouseCoopers Auditores IndependentesSao PauloBrazilYes
PricewaterhouseCoopers CI LLPSaint HelierJerseyNo
PricewaterhouseCoopers GmbH WirtschaftsprüfungsgesellschaftFrankfurtGermanyYes
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
PwC Wirtschaftsprüfung GmbHViennaAustriaNo