This list updated today includes the names of registered firms for which, as of June 30, 2010, the inspection fieldwork had not yet been completed by the PCAOB, even though more than four years have passed since the end of the calendar year in which the firm first issued an audit report while registered with the PCAOB. The Board announced its intention to publicly identify firms meeting that criteria in the release[1] issued in connection with the PCAOB's adoption of PCAOB Rule 4003(g); and the release [2] issued in connection with the PCAOB's adoption of PCAOB Rule 4003(f). This list is updated, at a minimum, on a semiannual basis to add firms that qualify for the list and also to remove firms from the list when the inspection fieldwork has been completed or the firm has voluntarily deregistered from the PCAOB.
The reasons that the inspection fieldwork for a firm has not been completed within four years of the firm having issued an audit report while registered with the PCAOB may vary. For example, some firms are included on the list because their inspections were postponed pursuant to Rule 4003(f) or Rule 4003(g), which permit the PCAOB to postpone, for a limited time, the first inspections of certain non-U.S. firms. [3] Certain other firms are included on this list because access to information necessary to inspect the firm has so far been denied on the basis of asserted restrictions under non-U.S. law or objections based on national sovereignty.
Today, the Board updated this list to show that 3 firms have been removed. All of these firms voluntarily withdrew from PCAOB registration. The list also reflects name changes for certain firms. Because inclusion on the list is based on the passage of four years from the end of a calendar year, any additions to the list will occur only at year-end updates.
[1] PCAOB Release No. 2009-003, Final Rule Concerning the Timing of Certain Inspections of Non-U.S. Firms, and Other Issues Relating to Inspections of Non-U.S. Firms (June 25, 2009).
[2] PCAOB Release No. 2008-007, Rule Amendments Concerning the Timing of Certain Inspections of Non-U.S. Firms, and Other Issues Relating to Inspections of Non-U.S. Firms (Dec. 4, 2008).
[3] For more detail about these rules and the PCAOB's reasons for adopting them, please see PCAOB Release No. 2009-003, Final Rule Concerning the Timing of Certain Inspections of Non-U.S. Firms, and Other Issues Relating to Inspections of Non-U.S. Firms (June 25, 2009), issued in connection with the PCAOB's adoption of PCAOB Rule 4003(g); and PCAOB Release No. 2008-007, Rule Amendments Concerning the Timing of Certain Inspections of Non-U.S. Firms, and Other Issues Relating to Inspections of Non-U.S. Firms (Dec. 4, 2008), issued in connection with the PCAOB's adoption of PCAOB Rule 4003(f).
Name of Firm | Country |
---|---|
PwC Wirtschaftsprufung GmbH | Austria |
Deloitte Bedrijfsrevisoren / Reviseurs d'Entreprises | Belgium |
Klynveld Peat Marwick Goerdeler Bedrijfsrevisoren civil CVBA/SCRL | Belgium |
PKF bedrijfsrevisoren BV o.v.v.e. CVBA | Belgium |
Baker Tilly China Ltd. | China |
Deloitte Touche Tohmatsu Certified Public Accountants Ltd | China |
Grant Thornton Zhonghua | China |
PricewaterhouseCoopers Zhong Tian CPAs Limited Company | China |
Ernst & Young Cyprus Limited | Cyprus |
Ernst & Young Audit, s.r.o. | Czech Republic |
Deloitte Statsautoriseret Revisionsaktieselskab | Denmark |
PricewaterhouseCoopers Statsautoriseret Revisionsaktieselskab | Denmark |
PricewaterhouseCoopers Oy | Finland |
Barbier Frinault & Cie | France |
Deloitte & Associes | France |
Ernst & Young Audit | France |
Ernst & Young et Autres | France |
KPMG SA | France |
Mazars | France |
PricewaterhouseCoopers Audit | France |
Salustro Reydel | France |
BDO Deutsche Warentreuhand | Germany |
Deloitte & Touche GmbH Wirtschaftsprufungsgesellschaft | Germany |
Ernst & Young GmbH Wirtschaftspruefungsgesellschaft | Germany |
KPMG AG Wirtschaftspruefungsgesellschaft | Germany |
PricewaterhouseCoopers AG Wirtschaftsprufungsgesellschaft | Germany |
PRICEWATERHOUSECOOPERS AUDITING COMPANY SA | Greece |
BDO Limited | Hong Kong |
Deloitte Touche Tohmatsu | Hong Kong |
Ernst & Young | Hong Kong |
Grant Thornton | Hong Kong |
KPMG | Hong Kong |
PricewaterhouseCoopers | Hong Kong |
KPMG Hungaria Kft. | Hungary |
PricewaterhouseCoopers Konyvvizsgalo es Gazdasagi Tanacsado Kft. | Hungary |
Ernst & Young Chartered Accountants | Ireland |
BDO S.p.A. | Italy |
Deloitte & Touche S.p.A. | Italy |
KPMG S.p.A. | Italy |
PricewaterhouseCoopers spa | Italy |
Reconta Ernst & Young S.p.A. | Italy |
Ernst & Young S.A. | Luxembourg |
PricewaterhouseCoopers S.a r. l. | Luxembourg |
Deloitte Accountants B.V. | Netherlands |
Ernst & Young Accountants LLP | Netherlands |
KPMG Accountants N.V. | Netherlands |
PricewaterhouseCoopers Accountants N.V. | Netherlands |
Ernst & Young AS | Norway |
KPMG AS | Norway |
PricewaterhouseCoopers AS | Norway |
PricewaterhouseCoopers Sp. z o.o. | Poland |
Deloitte & Associados, SROC, S.A. | Portugal |
KPMG & Associados - Sociedade de Revisores Oficiais de Contas, S.A. | Portugal |
BDO Auditores, S.L. | Spain |
Deloitte, S.L. | Spain |
Pricewaterhousecoopers Auditores, S.L. | Spain |
Deloitte AB | Sweden |
Ernst & Young AB | Sweden |
KPMG AB | Sweden |
PricewaterhouseCoopers AB | Sweden |
Ernst & Young AG | Switzerland |
PricewaterhouseCoopers AG | Switzerland |
Cevdet Suner Denetim ve Yeminli Mali Musavirlik AS | Turkey |
Chantrey Vellacott DFK | United Kingdom |
Garbutt & Elliott LLP | United Kingdom |
Alcaraz Cabrera Vazquez | Venezuela |
Espiera, Sheldon y Asociados | Venezuela |