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 Tanubrata Sutanto Fahmi Bambang & RekanJakartaIndonesiaNo
Pazos,López de Romaña, Rodríguez Sociedad Civil de Responsabilidad LimitadaLimaPeruNo
expand Deloitte Touche Tohmatsu Limited
Akintola Williams DeloitteLagosNigeriaNo
DeloitteDublinIrelandNo
DeloitteAucklandNew ZealandNo
DELOITTE & ASSOCIADOS, SROC, S.A.LisbonPortugalNo
Deloitte & ToucheGeorge TownCayman IslandsYes
Deloitte & ToucheJohannesburgSouth AfricaYes
Deloitte & Touche (Bahamas)NassauBahamasNo
Deloitte & Touche Ltda.BogotaColombiaYes
Deloitte & Touche S.p.A.MilanItalyNo
Deloitte ABStockholmSwedenNo
Deloitte AGZurichSwitzerlandYes
Deloitte ASOsloNorwayYes
Deloitte Audit s.r.o.PragueCzech RepublicNo
Deloitte Audit Wirtschaftspruefungs GmbHViennaAustriaNo
Deloitte Bedrijfsrevisoren / Reviseurs d’EntreprisesDiegemBelgiumNo
Deloitte ehf.KopavogurIcelandNo
Deloitte Haskins & SellsAhmedabadIndiaNo
Deloitte Haskins & SellsChennaiIndiaNo
Deloitte Haskins & SellsKolkataIndiaNo
Deloitte LLPAlmatyKazakhstanYes
Deloitte LLPLondonUnited KingdomYes
Deloitte Ltd.HamiltonBermudaNo
Deloitte RD, S.R.LSanto DomingoDominican RepublicNo
Deloitte Touche TohmatsuSydneyAustraliaYes
Deloitte Touche Tohmatsu Auditores IndependentesSao PauloBrazilYes
Deloitte Touche Tohmatsu LLCMinatoJapanYes
Deloitte, Inc.Panama CityPanamaYes
DRT BAGIMSIZ DENETIM VE SERBEST MUHASEBECI MALI MUSAVIRLIK A.S.IstanbulTurkeyNo
Gris y Asociados Sociedad Civil de Responsabilidad LimitadaLimaPeruNo
Navarro Amper & Co.ManilaPhilippinesYes
PJSC Deloitte & Touche Ukrainian Services CompanyKyivUkraineYes
expand Ernst & Young Global Limited
Barbier Frinault & AssociésCourbevoieFranceNo
Ernst & YoungNassauBahamasNo
Ernst & YoungBridgetownBarbadosNo
Ernst & YoungCentralHong KongNo
Ernst & YoungAucklandNew ZealandNo
Ernst & Young (Hellas) Certified Auditors Accountants S.A.AthensGreeceYes
Ernst & Young AccountantsWillemstadCuracaoNo
Ernst & Young AGBaselSwitzerlandNo
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 et AutresCourbevoieFranceNo
Ernst & Young GmbH WirtschaftspruefungsgesellschaftStuttgartGermanyYes
Ernst & Young Han YoungSeoulKorea, Republic ofYes
Ernst & Young IncorporatedJohannesburgSouth AfricaYes
Ernst & Young Limited CorporationPanama 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 Servicios Profesionales de Auditoría y Asesora LimitadaSantiagoChileYes
Ernst & Young SRLBucharestRomaniaNo
Ernst & Young Wirtschaftsprüfungsgesellschaft mbHViennaAustriaNo
ERNST & YOUNG, S.L.MadridSpainNo
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
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 Frąckowiak Spółka z ograniczoną odpowiedzialnością Spółka komandytowaPoznanPolandNo
GRANT THORNTON LEGIS LLCKyivUkraineNo
Grant Thornton LLPTorontoCanadaYes
Grant Thornton New Zealand Audit PartnershipAucklandNew ZealandNo
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
SURLATINA AUDITORES LIMITADASantiagoChileNo
expand KPMG International Cooperative
Akis 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.MadridSpainNo
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 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
Salustro ReydelParisFranceNo
expand PricewaterhouseCoopers International Limited
AO PricewaterhouseCoopers AuditMoscowRussian FederationYes
ESPIÑEIRA, PACHECO Y ASOCIADOS (Pricewaterhousecoopers)CaracasVenezuelaNo
Isla Lipana & Co.MakatiPhilippinesNo
Kesselman & Kesselman C.P.A.sTel AvivIsraelYes
Öhrlings PricewaterhouseCoopers ABStockholmSwedenNo
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 ABStockholmSwedenNo
PricewaterhouseCoopers Accountants N.V.AmsterdamNetherlandsYes
PricewaterhouseCoopers AG WirtschaftsprüfungsgesellschaftFrankfurtGermanyYes
PricewaterhouseCoopers AS LLPLondonUnited KingdomNo
PRICEWATERHOUSECOOPERS AUDITING COMPANY SAHalandriGreeceNo
PricewaterhouseCoopers Auditores, S.L.MadridSpainNo
PricewaterhouseCoopers Consultores, Auditores y Cia. Ltda.SantiagoChileYes
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 coopérativeLuxembourgLuxembourgNo
PwC Wirtschaftsprüfung GmbHViennaAustriaNo