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 Croatia d.o.o.ZagrebCroatiaNo
BDO FranceParisFranceNo
BDO Kazakhstanaudit LLPAlmatyKazakhstanYes
BDO LimitedRoad TownVirgin Islands (British)No
BDO LLPLondonUnited KingdomYes
BDO OyHelsinkiFinlandNo
BDO Puerto Rico, P.S.C.San JuanPuerto RicoNo
BDO S.P.A.MilanItalyNo
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
Denet Bagimsiz Denetim Yeminli Mali Musavirlik A.S.IstanbulTurkeyNo
KAP Purwantono, Sungkoro & SurjaJakartaIndonesiaNo
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.RotterdamNetherlandsNo
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 RevisionspartnerselskabCopenhagenDenmarkNo
Deloitte Touche TohmatsuHong KongHong KongNo
Deloitte Touche Tohmatsu Certified Public Accountants LLPShanghaiChinaNo
Deloitte&AssociésNeuilly-sur-SeineFranceNo
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
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 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 Vietnam LimitedHo Chi Minh CityViet NamNo
Ernst & Young, S.A.San JoseCosta RicaNo
EY Office Ltd.BangkokThailandNo
KAP Purwantono, Suherman & SurjaJakartaIndonesiaYes
Mancera SCMexico 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
Demichelli, Sarrio & Asociados S.C.LimaPeruNo
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 India LLPNew DelhiIndiaYes
Grant Thornton LimitedSaint HelierJerseyNo
Grant Thornton LLPChicagoUnited StatesYes
Grant Thornton SAAthensGreeceNo
Grant Thornton Sweden ABStockholmSwedenNo
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
JSC KPMGMoscowRussian FederationNo
KPMGBuenos Aires CityArgentinaYes
KPMGGeorge TownCayman IslandsYes
KPMGMumbaiIndiaYes
KPMGAucklandNew ZealandYes
KPMGTaipeiTaiwan, Province of ChinaYes
KPMG ABStockholmSwedenNo
KPMG AGZurichSwitzerlandNo
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 Ltda.BogotaColombiaYes
KPMG Oy AbHelsinkiFinlandNo
KPMG Romania SRLBucharestRomaniaNo
KPMG S.p.A.MilanItalyNo
KPMG SAParisFranceNo
Rodriguez Velázquez & AsociadosCaracasVenezuelaNo
Somekh ChaikinTel AvivIsraelYes
expand PricewaterhouseCoopers International Limited
BAŞARAN NAS BAĞIMSIZ DENETİM VE SERBEST MUHASEBECİ MALİ MÜŞAVİRLİK A.Ş.IstanbulTurkeyNo
Gaveglio Aparicio y Asociados S. Civil de R.L.LimaPeruYes
Kantor Akuntan Publik Tanudiredja, Wibisana, Rintis & RekanJakartaIndonesiaYes
Lovelock & LewesKolkataIndiaYes
PRICE WATERHOUSE & CO BANGALORE LLPBangaloreIndiaNo
Price Waterhouse & Co S.R.LBuenos AiresArgentinaYes
Price Waterhouse (Kolkata)KolkataIndiaNo
PricewaterhouseCoopersGeorge TownCayman IslandsYes
PricewaterhouseCoopersHong KongHong KongNo
PricewaterhouseCoopersKingstonJamaicaNo
PricewaterhouseCoopersAucklandNew ZealandYes
PricewaterhouseCoopersDubaiUnited Arab EmiratesYes
PricewaterhouseCoopers Aarata LLCChuoJapanYes
PricewaterhouseCoopers ABAS Ltd.BangkokThailandYes
PricewaterhouseCoopers AGZurichSwitzerlandYes
PricewaterhouseCoopers ASOsloNorwayYes
PRICEWATERHOUSECOOPERS AUDITNeuilly-sur-SeineFranceNo
PricewaterhouseCoopers Auditores IndependentesSao PauloBrazilYes
PricewaterhouseCoopers CI LLPSaint HelierJerseyNo
PricewaterhouseCoopers ehf.ReykjavikIcelandNo
PricewaterhouseCoopers Könyvvizsgáló Kft.BudapestHungaryNo
PricewaterhouseCoopers LLPTorontoCanadaYes
PricewaterhouseCoopers LLPLondonUnited KingdomYes
PricewaterhouseCoopers Ltd.HamiltonBermudaYes
PricewaterhouseCoopers OyHelsinkiFinlandNo
PricewaterhouseCoopers S.R.L.La PazBolivia, Plurinational State ofYes
PricewaterhouseCoopers Sp. z o.o.WarsawPolandNo
PricewaterhouseCoopers Statsautoriseret RevisionspartnerselskabHellerupDenmarkNo
PricewaterhouseCoopers, S.C.Mexico CityMexicoYes
PricewaterhouseCoopers, TaiwanTaipeiTaiwan, Province of ChinaYes
Samil PricewaterhouseCoopersSeoulKorea, Republic ofYes