Worldwide Affiliates Of The Big Accounting Four

Perhaps you might be interested in joining the Big Accounting Four. Append below in alphabetical order by countries on the list of affiliates to the Big Accounting Four:-

EGYPT:

The “Big Five auditors” are local affiliates of the Big Four international firms:

  1. Hazem Hassan – member of KPMG
  2. Mostafa Shawki – member of Mazars.
  3. Mansour & co. – member of PricewaterhouseCoopers
  4. Saleh, Barsoum, Abdel Aziz & Co. – member of Deloitte & Touche
  5. Hafez Rageb – member of Ernst & Young

INDIA:

The affiliate firms of the Big Four are:

  • C. C. Chokshi & Co., S. B. Billimoria Co, A. F. Ferguson & Co, Fraser & Ross, MCA & Co P. C. Hansotia and Deloitte Haskins & Sells – affiliates of Deloitte Touche Tohmatsu
  • Bharat S. Raut & Co (BSR & Co) – affiliate of KPMG
  • Price Waterhouse, Price Waterhouse & Co, Lovelock & Lewes & RSM & Co.,Dalal & Shah – affiliates of PricewaterhouseCoopers
  • S.R. Batliboi & Co, S.R. Batliboi & Associates – affiliate of Ernst & Young
  • Walker Chandiok & Co – affiliate and member firm of Grant Thornton LLP

In India, foreign accountancy firms are prohibited from entering the audit and assurance sectors. The Big Four therefore service clients through affiliate firms.

INDONESIA:-

There are four large auditors, all are affiliates of the Big Four:

  1. KAP Purwantono, Sarwoko, Sandjaja – affiliate of Ernst & Young
  2. KAP Osman Bing Satrio – affiliate of Deloitte
  3. KAP Sidharta, Sidharta, Widjaja – affiliate of KPMG
  4. KAP Haryanto Sahari – affiliate of PwC

 

ISRAEL

There are five large auditors, four of whom are affiliates of the Big Four:

  1. Kost, Forer, Gabbay & Kasierer (Ernst & Young Israel)
  2. KPMG Somekh Chaikin
  3. Deloitte Brightman Almagor
  4. Kesselman & Kesselman, PwC Israel
  5. BDO Ziv Haft (affiliate of BDO International)

JAPAN

The “Big Four auditors” are local affiliates of the Big Four international firms:

  • ShinNihon – affiliate of Ernst & Young
  • AZSA & Co. – affiliate of KPMG
  • PricewaterhouseCoopers Aarata – affiliate of PricewaterhouseCoopers
  • Tohmatsu – affiliate of Deloitte Touche

Following the discovery of the accounting fraud at Kanebo, the Financial Services Agency in Japan suspended ChuoAoyama from conducting audit work for inadequate internal controls, for two months from July 1, 2006 onwards. On July 1, 2006, PwC started a new accountancy firm in Japan, called PricewaterhouseCoopers Aarata. Unlike ChuoAoyama, which is a network firm of PwC, PricewaterhouseCoopers Aarata is a member firm of the PwC global network and will adopt its internal controls and methodologies.

REPUBLIC OF KOREA

The following domestic accountancy firms have joined the membership of international Big Four firms.

  1. Hanyoung LLC – member of Ernst & Young
  2. Samjong LLC – member of KPMG
  3. Samil LLC – member of PricewaterhouseCoopers
  4. Ahnjin LLC – member of Deloitte & Touche

PAKISTAN

The Big Four are affiliates of the following local audit firms, which are the prominent firms of Pakistan:

  1. A.F. Fergusons – Member of PricewaterhouseCoopers
  2. Ford Rhodes Sidat Hyder & Co. – member of Ernst and Young
  3. Tasir Hadi Khalid & Co. – member of KPMG International
  4. M. Yousuf Adil Salim & Co – member of Deloitte & Touche
  5. Anjum Asim Shahid Rahman – member of Grant Thornton International

PHILIPPINES

The affiliate firms of the Big Four are:

  • Isla Lipana & Co. (formerly Joaquin Cunanan & Co.) – affiliate of PwC
  • Manabat Delgado Amper & Co. (formerly C.L. Manabat & Co.) – affiliate of Deloitte Touche Tohmatsu
  • Sycip Gorres Velayo & Co. (SGV & Co.) – affiliate of Ernst & Young
  • Manabat Sanagustin & Co. (formerly Laya Mananghaya & Co.) – affiliate of KPMG

SRI LANKA

The afiliated firms of the big four are:

  • Someswaran & Jayawickrama, Manoharan & Sangakkara (SJMS) Associates – Deloitte Touche Tomatsu
  • Ford Rhodes & Thornton – KPMG
  • Tinkiri Ayyage Kadala Kadey (TAKK) – Price Waterhouse Coopers
  • Sathosa Goorala & Co. – Ernst & Young

TURKEY

The “Big Four auditors” are local affiliates of the Big Four international firms;

  1. Güney Bagimsiz Denetim ve S.M.M. A.S. – member of Ernst & Young,
  2. Akis Bagimsiz Denetim ve S.M.M. A.S. – affiliate of KPMG,
  3. Basaran Nas Bagimsiz Denetim ve S.M.M. A.S. – affiliate of PwC
  4. DRT Bagimsiz Denetim ve S.M.M. A.S. – affiliate of Deloitte

In addition to the big four, there are other affiliate companies which have weaker affiliate relations compared to affiliates of big four.

 

 

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