The PCAOB has conducted inspection of one or more registered firms located in the following non-U.S. jurisdictions:

• Argentina
• Australia
• Belize
• Bermuda
• Bolivia
• Brazil
• Canada
• Cayman Islands
• Chile
• Colombia
• Greece
• Hong Kong
• India
• Indonesia
• Ireland
• Israel
• Japan
• Kazakhstan
• Republic of Korea
• Malaysia
• Mexico
• New Zealand
• Norway
• Panama
• Papua New Guinea
• Peru
• Philippines
• Russian Federation
• Singapore
• South Africa
• Chinese Taipei (Taiwan)
• Thailand
• Ukraine
• United Arab Emirates
• United Kingdom