Price Water House Coopers (PwC) Profile

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    PwC 1

    PwC

    PricewaterhouseCoopers

    Type Member firms have different legal structures; both UK and U.S. firms are limited liability partnerships

    Industry Professional services

    Founded1849 (London)

    [1]

    HeadquartersLondon, United Kingdom

    [2]

    (Global) New York City, New York

    (United States)

    Area served Worldwide

    Key peopleDennis Nally (Senior Partner)

    [3]

    Products Assurance

    Tax Advisory

    Consulting

    Financial Advisory

    Actuarial

    Legal

    RevenueUS$26.6 billion (2010)

    [4]

    EmployeesApproximately 161,000

    [4]

    Websitepwc.com

    [5]

    PwC (officially PricewaterhouseCoopers) is a global professional services firm headquartered in London, United

    Kingdom.[2]

    It is the world's second-largest professional services firm (after Deloitte) and one of the "Big Four"

    accountancy firms.[6]

    It has offices in 757 cities across 154 countries and employs over 161,000 people.[4]

    [7]

    It had total revenues of $26.6

    billion in 2010, of which $13 billion was generated by its Assurance practice, $7 billion by its Tax practice and $6billion by its Advisory practice.

    [4]

    The firm was formed in 1998 by a merger between Price Waterhouse and Coopers & Lybrand.[1]

    The trading name

    was shortened to PwC in September 2010 as part of a major rebranding exercise.[8]

    As of 2010 it was the seventh-largest privately-owned organisation in the United States.[9]

    http://en.wikipedia.org/w/index.php?title=United_Stateshttp://en.wikipedia.org/w/index.php?title=Private_companyhttp://en.wikipedia.org/w/index.php?title=Accountancyhttp://en.wikipedia.org/w/index.php?title=Big_Four_%28audit_firms%29http://en.wikipedia.org/w/index.php?title=Deloittehttp://en.wikipedia.org/w/index.php?title=United_Kingdomhttp://en.wikipedia.org/w/index.php?title=United_Kingdomhttp://en.wikipedia.org/w/index.php?title=Londonhttp://en.wikipedia.org/w/index.php?title=Professional_serviceshttp://www.pwc.com/http://en.wikipedia.org/w/index.php?title=United_States_dollarhttp://en.wikipedia.org/w/index.php?title=File:Increase2.svghttp://en.wikipedia.org/w/index.php?title=Legalhttp://en.wikipedia.org/w/index.php?title=Actuarialhttp://en.wikipedia.org/w/index.php?title=Financial_adviserhttp://en.wikipedia.org/w/index.php?title=Management_consultinghttp://en.wikipedia.org/w/index.php?title=Taxhttp://en.wikipedia.org/w/index.php?title=Assurance_serviceshttp://en.wikipedia.org/w/index.php?title=Partner_%28business_rank%29http://en.wikipedia.org/w/index.php?title=New_Yorkhttp://en.wikipedia.org/w/index.php?title=New_York_Cityhttp://en.wikipedia.org/w/index.php?title=United_Kingdomhttp://en.wikipedia.org/w/index.php?title=Londonhttp://en.wikipedia.org/w/index.php?title=Professional_serviceshttp://en.wikipedia.org/w/index.php?title=Limited_liability_partnershiphttp://en.wikipedia.org/w/index.php?title=Types_of_business_entityhttp://en.wikipedia.org/w/index.php?title=File:Pwc_logo.svg
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    PwC 2

    History

    The firm was created by the merger of two large firms, Price Waterhouse and Coopers & Lybrand in 1998.[1]

    These

    two firms each have histories dating back to the nineteenth century.

    Price Waterhouse

    Samuel Lowell Price, an accountant, started his practice in London in 1849.[10] In 1865 Price went into partnership

    with William Hopkins Holyland and Edwin Waterhouse. Holyland left shortly after to work alone in accountancy

    and the firm was known from 1874 as Price, Waterhouse & Co.[10]

    (The comma was dropped from the name much

    later.) The original partnership agreement, signed by Price, Holyland and Waterhouse could be found in Southwark

    Towers, one of PwC's important legacy offices (now demolished and is the new site for the Shard London Bridge) in

    London.

    By the late nineteenth century, Price Waterhouse had gained significant recognition as an accounting firm. As a

    result of trade between the United Kingdom and the United States of America, Price Waterhouse opened an office in

    New York in 1890,[10]

    and the American firm itself soon expanded rapidly. The original British firm opened an

    office in Liverpool in 1904[10]

    and then elsewhere in the United Kingdom and countries abroad, each time

    establishing a separate partnership in each country: the worldwide practice of PW was therefore a federation of

    collaborating firms that had grown organically rather than being the result of an international merger.[10]

    In a further effort to take advantage of economies of scale, PW and Arthur Andersen had discussed a merger in

    1989[11]

    but the negotiations failed mainly because of conflicts of interest such as Andersen's strong commercial

    links with IBM and PW's audit of IBM.

    In March 2002, Arthur Anderson,LLP affiliates in Hong Kong and China completed talks to join

    PriceWaterhouseCoopers, China.[12]

    Coopers & Lybrand

    In 1854 William Cooper established his own practice in London, which became Cooper Brothers seven years later

    when his three brothers joined.[1]

    In the USA in 1898, Robert H. Montgomery, William M. Lybrand, Adam A. Ross Jr. and his brother T. Edward

    Ross formed Lybrand, Ross Brothers and Montgomery.[1]

    Coopers & Lybrand is the result of a merger in 1957

    between Cooper Brothers & Co; Lybrand, Ross Bros & Montgomery and a Canadian firm McDonald, Currie and

    Co.[1]

    In 1990 in certain countries including the UK Coopers & Lybrand merged with Deloitte Haskins & Sells to

    become Coopers & Lybrand Deloitte,[1]

    in 1992 renamed Coopers & Lybrand.[13]

    1998 to present

    In 1998, Price Waterhouse merged with Coopers & Lybrand to form PricewaterhouseCoopers (written with alowercase 'w') in an attempt to gain a scale that would put the new firm in a different league.

    [14]

    By the late 1990s the firm had created a large professional consulting branch, as did other major accountancy firms,

    generating much of its fees. Management Consulting Services (MCS) was the fastest growing and often most

    profitable area of the practice, though it was cyclical. The major cause for growth in the Nineties was the

    implementation of complex integrated ERP systems for multi-national companies.

    However, PwC came under increasing pressure to avoid conflicts of interests by not providing consulting services to

    its audit clients. Since it audited a large proportion of the world's largest companies, this was beginning to limit its

    potential market. These conflicts were going to increase when additional services such as the outsourcing of ERP

    systems were offered. For these reasons, in 2000, Ernst & Young was the first of the Big Four to sell its consulting

    services, to Capgemini.[15]

    http://en.wikipedia.org/w/index.php?title=Capgeminihttp://en.wikipedia.org/w/index.php?title=Big_Four_auditorshttp://en.wikipedia.org/w/index.php?title=Ernst_%26_Younghttp://en.wikipedia.org/w/index.php?title=Outsourcinghttp://en.wikipedia.org/w/index.php?title=Enterprise_resource_planninghttp://en.wikipedia.org/w/index.php?title=Consultanthttp://en.wikipedia.org/w/index.php?title=Deloitte_Haskins_%26_Sellshttp://en.wikipedia.org/w/index.php?title=William_Cooper_%28accountant%29http://en.wikipedia.org/w/index.php?title=Arthur_Andersonhttp://en.wikipedia.org/w/index.php?title=IBMhttp://en.wikipedia.org/w/index.php?title=Arthur_Andersenhttp://en.wikipedia.org/w/index.php?title=Economies_of_scalehttp://en.wikipedia.org/w/index.php?title=Liverpoolhttp://en.wikipedia.org/w/index.php?title=New_Yorkhttp://en.wikipedia.org/w/index.php?title=United_States_of_Americahttp://en.wikipedia.org/w/index.php?title=Shard_London_Bridgehttp://en.wikipedia.org/w/index.php?title=Southwark_Towershttp://en.wikipedia.org/w/index.php?title=Southwark_Towershttp://en.wikipedia.org/w/index.php?title=Edwin_Waterhousehttp://en.wikipedia.org/w/index.php?title=William_Hopkins_Holylandhttp://en.wikipedia.org/w/index.php?title=Accountanthttp://en.wikipedia.org/w/index.php?title=Samuel_Lowell_Price
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    PwC 3

    PwC therefore planned to capitalize on MCS's rapid growth through its sale to Hewlett Packard (for a reported $17

    billion) but negotiations broke down in 2000.[16]

    PwC announced in May 2002 that its consulting activities would be spun off as an independent entity. An outside

    consultancy, Wolff Olins, was hired to create a brand image for the new entity, called "Monday".[17]

    The firm's

    CEO, Greg Brenneman described the unusual name as "a real word, concise, recognizable, global and the right fit for

    a company that works hard to deliver results."

    [18]

    These plans were soon revised, however. In October 2002, PwCsold the entire consultancy business to IBM for approximately $3.9 billion in cash and stock. PwC's consultancy

    business was absorbed into IBM Global Business Services, increasing the size and capabilities of IBM's growing

    consulting practice.[19]

    Global structure

    The legal structure of a limited liability partnership (LLP) is very different from that of a Corporation, and as such

    the global firm is in fact a collection of member firms, that are run autonomously in their respective jurisdictions.

    The senior partners of member firms sit on a global board of partners and there is also an 'umbrella' company called

    PricewaterhouseCoopers International Limited, a UK-based[20]

    company which provides co-ordination. Dennis

    Nally, the former Chairman of the US firm, became Chairman of PwC International on July 1, 2009. [3]

    Services

    Global

    PricewaterhouseCoopers has three main service lines:[21]

    Assurance Services,

    Tax Advisory, (international tax planning and compliance with local tax laws, human resource consulting, and

    transfer pricing)

    Advisory - mainly consulting activities which covers Strategy, Performance Improvement, Transactions Services,

    Business Recovery Services, Corporate Finance, Business Valuation, Sustainability and Crisis Management in a

    range of specialist areas such as accountancy and actuarial advisory.

    PwC's service lines face the market in each country by broad industry specialisations such as:

    Consumer and Industrial Products and Service (CIPS),[22]

    Financial Services (FS),[23]

    Technology, Information, Communications and Entertainment (TICE),[24]

    Infrastructure, Government and Utilities (IG&U)[25]

    These sub-divisions may vary slightly in some territories.

    Consulting activities

    PwC has developed several broader consulting initiatives in the Enterprise Risk Management (ERM) framework,

    including a global effort to assist corporations with outsourcing, as well as a global political risk assessment with the

    political risk advisory firm Eurasia Group.[26]

    Advisory services offered by PwC also include two actuarial consultancy departments; Actuarial and Insurance

    Management Solutions (AIMS) and a sub branch of "Human Resource Services" (HRS). Actuarial covers mainly 4

    areas: pensions, life insurance, non-life insurance and investments. AIMS deals with life and non-life insurance and

    investments while HRS deals mainly with pensions.[27]

    PwC serves the U.S. Federal Government through their Public Sector practice. PwC has over 2000 professionals

    based in the Washington Metro Corridor.[28]

    http://en.wikipedia.org/w/index.php?title=Investmentshttp://en.wikipedia.org/w/index.php?title=Casualty_insurancehttp://en.wikipedia.org/w/index.php?title=Life_insurancehttp://en.wikipedia.org/w/index.php?title=Pensionshttp://en.wikipedia.org/w/index.php?title=Actuaryhttp://en.wikipedia.org/w/index.php?title=Eurasia_Grouphttp://en.wikipedia.org/w/index.php?title=Enterprise_Risk_Managementhttp://en.wikipedia.org/w/index.php?title=Financial_Serviceshttp://en.wikipedia.org/w/index.php?title=Actuarial_sciencehttp://en.wikipedia.org/w/index.php?title=Advice_%28opinion%29http://en.wikipedia.org/w/index.php?title=Transfer_pricinghttp://en.wikipedia.org/w/index.php?title=Tax_lawhttp://en.wikipedia.org/w/index.php?title=Partnershiphttp://en.wikipedia.org/w/index.php?title=Jurisdictionhttp://en.wikipedia.org/w/index.php?title=Autonomous_entityhttp://en.wikipedia.org/w/index.php?title=Limited_liability_partnershiphttp://en.wikipedia.org/w/index.php?title=IBM_Global_Business_Serviceshttp://en.wikipedia.org/w/index.php?title=International_Business_Machineshttp://en.wikipedia.org/w/index.php?title=Greg_Brennemanhttp://en.wikipedia.org/w/index.php?title=CEOhttp://en.wikipedia.org/w/index.php?title=Brandhttp://en.wikipedia.org/w/index.php?title=Wolff_Olinshttp://en.wikipedia.org/w/index.php?title=Consultancyhttp://en.wikipedia.org/w/index.php?title=HP
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    Major clients

    Europe and North America account for about 81% of PwC's annual revenue,[29]

    with Europe alone accounting for

    45%.[29]

    The firm's dominant practice, auditing, accounts for over 50% of PwC's revenue.[21]

    One client, the Academy of Motion Picture Arts and Sciences, gives PwC the unique distinction of having been (in

    various incarnations) the tabulator and certifier of votes for the Academy Awards since 1934.[30]

    PwC audits 40 per cent of companies in the FTSE 100 Index[31] and 45 per cent of the Fortune 1000 energy

    companies.[32]

    Name and branding

    The firm's name arose from the merger of Price Waterhouse and Coopers & Lybrand in 1998.

    On 20 September 2010, PricewaterhouseCoopers became officially known as PwC, with the announcement of a

    brand repositioning, including a new logo.[8]

    The new logo was designed with the assistance of Wolff Olins.[33]

    PwC refers to PricewaterhouseCoopers LLP which is a member firm of PricewaterhouseCoopers International

    Limited, each member firm of which is a separate legal entity.

    Logos

    Current and past logos of PwC and merged companies.

    Current PwC Logo

    Logo of PwC before its 2010 rebranding.

    The PW logo before the 1998 merger

    http://en.wikipedia.org/w/index.php?title=File:Pw_logo.pnghttp://en.wikipedia.org/w/index.php?title=File:PricewaterhouseCoopers.svghttp://en.wikipedia.org/w/index.php?title=File:Pwc_logo.svghttp://en.wikipedia.org/w/index.php?title=Wolff_Olinshttp://en.wikipedia.org/w/index.php?title=Fortune_1000http://en.wikipedia.org/w/index.php?title=FTSE_100_Indexhttp://en.wikipedia.org/w/index.php?title=Academy_Awardshttp://en.wikipedia.org/w/index.php?title=Academy_of_Motion_Picture_Arts_and_Sciences
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    The C&L logo before the

    merger

    Staff

    Because PricewaterhouseCoopers' only product is the output of its employees, the firm has a competitive recruiting

    programme. PricewaterhouseCoopers was recently included in Fortune's "100 Best Companies to Work For" list,

    coming in at number 58 in 2009.[34]

    In the UK the company has been voted number one in the Times Top 100

    Graduate Employers for 7 consecutive years.[35]

    PricewaterhouseCoopers is one of the top 10 companies for working

    mothers.[36] Training is also a top priority, and in 2010 PwC captured top honors on Training Magazine's "Top 125"

    list for the third consecutive year, becoming the first company ever to achieve a "three-peat."[37]

    In October 2008,

    PricewaterhouseCoopers was named one of "Canada's Top 100 Employers" by Mediacorp Canada Inc., and was

    featured in Maclean's newsmagazine. Later that month, PricewaterhouseCoopers was also named one of Greater

    Toronto's Top Employers, which was announced by the Toronto Star newspaper.[38]

    PricewaterhouseCoopers in

    Ireland was named as the winner of the Best Company to Work for in Ireland 2008 by the Great Place to Work

    Institute in their annual list of Ireland's top employers.[39]

    Criticisms

    Willie Nelson

    In 1990, the Internal Revenue Service seized most of the assets of Willie Nelson, claiming he owed $32 million in

    back taxes, including penalties and interest. He sued Price Waterhouse, contending that they put him into tax shelters

    that were later disallowed by the IRS.[40]

    The lawsuit was settled for an undisclosed amount.[41]

    ChuoAoyama Suspension

    From 2000 to 2006, PwC's affiliate of assurance service in Japan was ChuoAoyama Audit Corporation

    ( Ch-Aoyama Kansa Hjin). In May 2006, the Financial Services Agency of Japan suspended

    ChuoAoyama from provision of some statutory auditing service for two months following the collapse of cosmetics

    company Kanebo of which three of the firm's partners were found assisting with accounting fraud for boosting

    earnings by the company of about $1.9 billion over the course of five years. The accountants got suspended prison

    terms up to eighteen months from the Tokyo District Court after the judge deemed them to have played a "passive

    role" in the crime.[42]

    The suspension was the first ever imposed on a major accounting firm in the country. Many of

    the firm's largest clients were forced to find replacement auditors before the suspension begins in July.[43]

    Shortly after the suspension of ChuoAoyama ( ), PwC acted quickly to stem any possible client

    attrition as a result of the scandal. It set up the PricewaterhouseCoopers Aarata, and some of ChuoAoyama's

    accountants (but most of the international divisions) moved to the new firm. ChuoAoyama resumed operations on

    September 1 under the Misuzu name. However, by this point the two firms combined had 30% fewer clients than did

    ChuoAoyama prior to its suspension.[44]

    Misuzu was dissolved in July, 2007.[45]

    http://en.wikipedia.org/w/index.php?title=Tax_shelterhttp://en.wikipedia.org/w/index.php?title=Willie_Nelsonhttp://en.wikipedia.org/w/index.php?title=Internal_Revenue_Servicehttp://en.wikipedia.org/w/index.php?title=Toronto_Starhttp://en.wikipedia.org/w/index.php?title=Greater_Toronto%27s_Top_Employershttp://en.wikipedia.org/w/index.php?title=Greater_Toronto%27s_Top_Employershttp://en.wikipedia.org/w/index.php?title=Maclean%27shttp://en.wikipedia.org/w/index.php?title=Canada%27s_Top_100_Employershttp://en.wikipedia.org/w/index.php?title=Fortune_%28magazine%29http://en.wikipedia.org/w/index.php?title=File:COaLY.gif
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    Tyco settlement

    In July 2007, PwC agreed to pay US$229 million to settle a class-action lawsuit brought by shareholders of Tyco

    International Ltd. over a multibillion-dollar accounting fraud. The chief executive and chief financial officer of Tyco

    were found guilty of looting $600 million from the company.[46]

    Satyam caseIn January 2009 PwC was criticised,

    [47][48]

    [49]

    [50]

    [51]

    [52]

    along with the promoters of Satyam, an Indian IT firm

    listed on the NASDAQ, in a $1.5 billion fraud.[53]

    PwC has written a letter to the board of directors of Satyam that

    its audit may be rendered "inaccurate and unreliable" due to the disclosures made by Satyam's (ex) Chairman.[54]

    PwC's U.S. arm "was the reviewer for the U.S. filings for Satyam."[55]

    Consequently, lawsuits have been filed in the

    U.S. with PwC as a defendant.[56]

    Two partners of PricewaterhouseCoopers, Srinivas Talluri and Subramani

    Gopalakrishnan, have been charged by Indias Central Bureau of Investigation in connection with the Satyam

    scandal. Since the scandal broke out, Subramani Gopalakrishnan retired from the firm after reaching mandatory

    retirement age; while Talluri remains on suspension from the firm.[57]

    Yukos prosecutions

    In November 2010, The New York Times reported that PwC had been assisting the Russian Government with

    prosecutions in relation to alleged tax evasion at Yukos stating "...Then, in 2007, with the prospect of parole on the

    horizon, the same prosecutors with what appears to be the complicity of PricewaterhouseCoopers, Yukoss

    longtime accounting firm indicted the two men (Mikhail B. Khodorkovsky and Platon Lebedev), again, bringing

    a new round of Kafkaesque charges."[58]

    A cable from the U.S. embassy in Moscow stated that the trial was politically motivated and that a deposition in a

    U.S. court by PricewaterhouseCoopers may show that PwC was pressured by the Russian government to withdraw

    its prior Yukos audits. An embassy source noted that if the audits were not properly withdrawn it "would greatly

    tarnish PWC's international reputation."[59]

    Russian authorities were investigating PwC for tax evasion, butsuspended the investigation once PwC withdrew the Yukos audits.

    [60]

    Other punishments and criticisms

    India's accounting standards agency ICAI is investigating partners of PwC for professional negligence[48]

    in the

    now-defunct Global Trust Bank Ltd. case of 2007. Like Satyam, Global Trust Bank was also based in Hyderabad.

    This led to Reserve Bank of India banning PwC from auditing any financial company for over a year.[61]

    [62]

    [63]

    PwC was also associated with the accounting scandal at DSQ Software[64]

    in India. Following the Satyam scandal,

    the Mumbai-based Small Investor Grievances Association (SIGA) has requested the Indian stock market regulator

    SEBI to ban PwC permanently and seize its assets in India alleging few more scandals like "Ketan Parekh stock

    manipulations."[65] The Accountancy and Actuarial Discipline Board, which regulates the profession in the UK,

    announced an inquiry in July 2009 into PwC's auditing of Cattles, the struggling sub-prime lender that failed to keep

    track of its bad debts.[66]

    Transneft Russia case

    The construction of the ESPO (East Siberia-Pacific Ocean) pipeline by Transneft was estimated to cost in excess of

    US$13 billion. A leaked report of the Audit Chamber of the Russian Federation indicated that the total amount stolen

    and siphoned from the company during construction through various mechanisms and schemes reaches up to USD 4

    billion.[67]

    [68]

    A Moscow Times editorial stated that one of the chambers auditors attempted damage control by

    saying in effect, Yes, money was stolen, but not as much the media reported.[69]

    PricewaterhouseCoopers (PwC)

    was Transnefts auditor and denied wrongdoing saying We believe there are absolutely no grounds for such

    allegations, and we stand behind our work."[68]

    http://en.wikipedia.org/w/index.php?title=Moscow_Timeshttp://en.wikipedia.org/w/index.php?title=Moscow_Timeshttp://en.wikipedia.org/w/index.php?title=Moscow_Timeshttp://en.wikipedia.org/w/index.php?title=Moscow_Timeshttp://en.wikipedia.org/w/index.php?title=Moscow_Timeshttp://en.wikipedia.org/w/index.php?title=Moscow_Timeshttp://en.wikipedia.org/w/index.php?title=Transnefthttp://en.wikipedia.org/w/index.php?title=Cattleshttp://en.wikipedia.org/w/index.php?title=Reserve_Bank_of_Indiahttp://en.wikipedia.org/w/index.php?title=Hyderabad%2C_Andhra_Pradeshhttp://en.wikipedia.org/w/index.php?title=Professional_negligence_in_English_Lawhttp://en.wikipedia.org/w/index.php?title=Institute_of_Chartered_Accountants_of_Indiahttp://en.wikipedia.org/w/index.php?title=Platon_Lebedevhttp://en.wikipedia.org/w/index.php?title=Mikhail_B._Khodorkovskyhttp://en.wikipedia.org/w/index.php?title=Yukoshttp://en.wikipedia.org/w/index.php?title=Yukoshttp://en.wikipedia.org/w/index.php?title=The_New_York_Timeshttp://en.wikipedia.org/w/index.php?title=Satyam_Computer_Serviceshttp://en.wikipedia.org/w/index.php?title=Central_Bureau_of_Investigationhttp://en.wikipedia.org/w/index.php?title=NASDAQhttp://en.wikipedia.org/w/index.php?title=Satyam_Computer_Serviceshttp://en.wikipedia.org/w/index.php?title=Tyco_International_Ltd.http://en.wikipedia.org/w/index.php?title=Tyco_International_Ltd.
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    House of Lords inquiry in the UK

    In 2011, a House of Lords inquiry specifically criticized PwC for not drawing attention to the risks in the business

    model followed by Northern Rock, a client of the firm, which was rescued by the UK government during the

    financial crisis.[70]

    Notable current and former employees

    Business

    Barbara Cassani, former CEO of Go Fly and former chairman of the London 2012 Olympic committee.

    Cynthia Cooper, internal auditor, WorldCom accounting scandal whistle blower

    Robert Dart, Prominent Canadian businessman and philanthropist

    David Gill, Chairman of Manchester United F.C.

    Margaret Jackson, Chairman of Qantas (20002007)

    Phil Knight, Co-founder and Chairman of Nike

    Frederick Henderson, Former CEO of General Motors

    Henry Staunton, Finance Director of ITV plc (2003present)

    Eugene Tenenbaum, managing director of Millhouse Capital UK Ltd

    Min Zhu, co-founder of WebEx

    Politics and public service

    William Reynolds Archer, Jr., U.S. Representative from Texas's 7th Congressional District (19712001), and

    former Chairman of House Ways and Means Committee (19952001).

    Steven Ciobo, member of the Australian House of Representatives (2001present)

    John Frullo, member of the Texas House of Representatives from Lubbock, worked for Cooopers & Lybrand in

    Denver, Colorado Justine Greening, Conservative Member of Parliament of the United Kingdom (2005present)

    David Heathcoat-Amory, Conservative Member of Parliament of the United Kingdom (19832010)

    Mark Hoban, Conservative Member of Parliament of the United Kingdom (2001present)

    John Liu, member of the New York City Council and New York City Comptroller (2001present)

    Jeffrey Lucy, chairman of the Australian Securities and Investments Commission (200407)

    Charlie McCreevy, Irish Minister for Finance (19972004), EU Commissioner (2004present)

    Robert McNamara, United States Secretary of Defense (196168); President of the World Bank (196881)

    Morten Andreas Meyer, Norwegian Minister of Modernisation (200105)

    Ron Miller, Chief Information Officer, Federal Emergency Management Agency (20012002)

    Francis Plowden, laymember of the Judicial Appointments Commission John Stuttard, Lord Mayor of the City of London (2006)

    Paul Szabo, Member of the Canadian House of Commons (1993present)

    Hugo Teufel III former Chief Privacy Officer, Department of Homeland Security (20062009)

    Stephen Williams, Liberal Democrat Member of Parliament of the United Kingdom (2005present)

    http://en.wikipedia.org/w/index.php?title=Liberal_Democratshttp://en.wikipedia.org/w/index.php?title=Stephen_Williams_%28politician%29http://en.wikipedia.org/w/index.php?title=Chief_Privacy_Officer%2C_Department_of_Homeland_Securityhttp://en.wikipedia.org/w/index.php?title=Hugo_Teufel_IIIhttp://en.wikipedia.org/w/index.php?title=Canadian_House_of_Commonshttp://en.wikipedia.org/w/index.php?title=Paul_Szabohttp://en.wikipedia.org/w/index.php?title=Lord_Mayor_of_the_City_of_Londonhttp://en.wikipedia.org/w/index.php?title=John_Stuttardhttp://en.wikipedia.org/w/index.php?title=Judicial_Appointments_Commissionhttp://en.wikipedia.org/w/index.php?title=Francis_Plowdenhttp://en.wikipedia.org/w/index.php?title=Federal_Emergency_Management_Agencyhttp://en.wikipedia.org/w/index.php?title=Ron_Miller_%28politician%29http://en.wikipedia.org/w/index.php?title=Morten_Andreas_Meyerhttp://en.wikipedia.org/w/index.php?title=World_Bankhttp://en.wikipedia.org/w/index.php?title=United_States_Secretary_of_Defensehttp://en.wikipedia.org/w/index.php?title=Robert_McNamarahttp://en.wikipedia.org/w/index.php?title=EU_Commissionerhttp://en.wikipedia.org/w/index.php?title=Minister_for_Finance_%28Ireland%29http://en.wikipedia.org/w/index.php?title=Charlie_McCreevyhttp://en.wikipedia.org/w/index.php?title=Australian_Securities_and_Investments_Commissionhttp://en.wikipedia.org/w/index.php?title=Jeffrey_Lucyhttp://en.wikipedia.org/w/index.php?title=New_York_City_Councilhttp://en.wikipedia.org/w/index.php?title=John_Liuhttp://en.wikipedia.org/w/index.php?title=Mark_Hobanhttp://en.wikipedia.org/w/index.php?title=David_Heathcoat-Amoryhttp://en.wikipedia.org/w/index.php?title=Parliament_of_the_United_Kingdomhttp://en.wikipedia.org/w/index.php?title=Conservative_Party_%28UK%29http://en.wikipedia.org/w/index.php?title=Justine_Greeninghttp://en.wikipedia.org/w/index.php?title=Denver%2C_Coloradohttp://en.wikipedia.org/w/index.php?title=Lubbock%2C_Texashttp://en.wikipedia.org/w/index.php?title=Texas_House_of_Representativeshttp://en.wikipedia.org/w/index.php?title=John_Frullohttp://en.wikipedia.org/w/index.php?title=Australian_House_of_Representativeshttp://en.wikipedia.org/w/index.php?title=Steven_Ciobohttp://en.wikipedia.org/w/index.php?title=House_Ways_and_Means_Committeehttp://en.wikipedia.org/w/index.php?title=William_Reynolds_Archer%2C_Jr.http://en.wikipedia.org/w/index.php?title=WebExhttp://en.wikipedia.org/w/index.php?title=Min_Zhuhttp://en.wikipedia.org/w/index.php?title=Eugene_Tenenbaumhttp://en.wikipedia.org/w/index.php?title=ITV_plchttp://en.wikipedia.org/w/index.php?title=Henry_Stauntonhttp://en.wikipedia.org/w/index.php?title=General_Motorshttp://en.wikipedia.org/w/index.php?title=Frederick_Hendersonhttp://en.wikipedia.org/w/index.php?title=Nike%2C_Inc.http://en.wikipedia.org/w/index.php?title=Phil_Knighthttp://en.wikipedia.org/w/index.php?title=Qantashttp://en.wikipedia.org/w/index.php?title=Margaret_Jacksonhttp://en.wikipedia.org/w/index.php?title=Manchester_United_F.C.http://en.wikipedia.org/w/index.php?title=David_Gill_%28executive%29http://en.wikipedia.org/w/index.php?title=Philanthropisthttp://en.wikipedia.org/w/index.php?title=Robert_Darthttp://en.wikipedia.org/w/index.php?title=WorldComhttp://en.wikipedia.org/w/index.php?title=Cynthia_Cooper_%28WorldCom%29http://en.wikipedia.org/w/index.php?title=Go_Flyhttp://en.wikipedia.org/w/index.php?title=Barbara_Cassani
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    PwC 8

    Other

    Peadar Andrews, Gaelic footballer

    Paul Bernardo, Canadian serial killer[71]

    Keith Bradshaw, cricketer

    Edwin Flack, Australian athlete

    Geoffrey Lehmann, Australian poet Marisha Pessl, writer

    Prannoy Roy, Indian journalist

    Enrique Sarasola, Spanish industrialist

    Thomas M. Sullivan, talk show host

    Josh Lewsey, England Rugby player and world cup winner

    Offices

    Some Current PwC offices.

    Freshwater Place, Melbourne

    http://en.wikipedia.org/w/index.php?title=Melbournehttp://en.wikipedia.org/w/index.php?title=Freshwater_Placehttp://en.wikipedia.org/w/index.php?title=File:Freshwater_Place_2008.jpghttp://en.wikipedia.org/w/index.php?title=Josh_Lewseyhttp://en.wikipedia.org/w/index.php?title=Thomas_M._Sullivanhttp://en.wikipedia.org/w/index.php?title=Enrique_Sarasolahttp://en.wikipedia.org/w/index.php?title=Prannoy_Royhttp://en.wikipedia.org/w/index.php?title=Marisha_Pesslhttp://en.wikipedia.org/w/index.php?title=Geoffrey_Lehmannhttp://en.wikipedia.org/w/index.php?title=Edwin_Flackhttp://en.wikipedia.org/w/index.php?title=Keith_Bradshaw_%28cricketer%29http://en.wikipedia.org/w/index.php?title=Serial_killerhttp://en.wikipedia.org/w/index.php?title=Paul_Bernardohttp://en.wikipedia.org/w/index.php?title=Peadar_Andrews
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    PwC 9

    Oslo, Norway

    Kasumigaseki Building, Tokyo

    Kingdom Tower, Riyadh

    http://en.wikipedia.org/w/index.php?title=Riyadhhttp://en.wikipedia.org/w/index.php?title=Kingdom_Towerhttp://en.wikipedia.org/w/index.php?title=File:Kingdom_Tower.jpghttp://en.wikipedia.org/w/index.php?title=Tokyohttp://en.wikipedia.org/w/index.php?title=Kasumigaseki_Buildinghttp://en.wikipedia.org/w/index.php?title=File:Kasumigaseki_Building.jpghttp://en.wikipedia.org/w/index.php?title=Norwayhttp://en.wikipedia.org/w/index.php?title=Oslohttp://en.wikipedia.org/w/index.php?title=File:PWC_Oslo_200804.jpg
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    PwC 10

    References

    [1] "Chronology" (http://www.ukmediacentre.pwc.com/Company-history/Chronology-14.aspx). PricewaterhouseCoopers. . Retrieved 27

    September 2010.

    [2] "How we are structured" (http://www.pwc.com/extweb/service.nsf/docid/8A601D5FA74A7CEA85257013006558DF).

    PricewaterhouseCoopers. . Retrieved 27 September 2010.

    [3] Nally named Global Chair of PwC (http://www.accountancyage.com/accountancyage/news/2238648/nally-named-global-chair-pwc)

    Accountancy Age, 17 March 2009[4] "PwC reports FY2010 global revenues of US$26.6 billion" (http://www.pwc.com/gx/en/press-room/2010/

    pwc-reports-fy2010-global-revenues.jhtml). PricewaterhouseCoopers. . Retrieved 8 January 2011.

    [5] http://www.pwc.com

    [6] Deloitte nudges ahead of PwC as largest global firm (http://www.accountancyage.com/accountancyage/news/2271001/

    deloitte-usurp-pwc-largest),Accountancy Age, 5 October 2010. Retrieved 6 October 2010.

    [7] "Global Annual Review 2009" (http://www.pwc.com/gx/en/annual-review/index.jhtml). PricewaterhouseCoopers. . Retrieved 27

    September 2010.

    [8] "Logo puts case first and last" (http://www.theaustralian.com.au/business/media/logo-puts-case-first-and-last/

    story-e6frg996-1225926437285). The Australian. 20 September 2010. . Retrieved 27 September 2010.

    [9] "Ten Largest Private Companies In America" (http://www.forbes.com/2010/11/01/

    top-10-private-cargill-business-private-companies-10-largest_slide_8.html). Forbes. 1 November 2010. . Retrieved 3 January 2011.

    [10] Accounting for Success: a History of Price Waterhouse in America 18901990. Harvard Business School Press. ISBN 9780875843285.

    [11] University of Washington: Accounting firms and organisations (http://faculty.washington.edu/krumme/companies/account.html)

    [12] Andersen Affiliates in China to Join Rival (http://www.muzi.com/cc/english/10318,19931.shtml?q=1201761) Singapore News, 21

    March 2002

    [13] ICAEW family trees (http://www.icaew.com/index.cfm/route/155667/icaew_ga/en/Home/About_us/History_of_accounting/

    Coopers__Lybrand)

    [14] Price Waterhouse and Coopers & Lybrand to merge (http://findarticles.com/p/articles/mi_qa3755/is_199709/ai_n8768518) Weekly

    Corporate Growth Report 29 September 1997

    [15] Ernst & Young sells consulting unit to Cap Gemini (http://www.news.com/2100-1017-237396.html) Cnet News, 29 February 2000

    [16] Hewlett-Packard drops PWC bid (http://news.bbc.co.uk/1/hi/business/1021544.stm) BBC News, 13 November 2000

    [17] Monday: (http://michaelocc.com/archives/2002_06_01_archives.html)

    [18] Monday name change for PwC (http://news.bbc.co.uk/1/hi/business/2035803.stm),BBC News, June 10, 2002.

    [19] IBM buying PricewaterhouseCoopers' consulting business (http://blogs.guardian.co.uk/technology/archives/2002/07/31/

    ibm_buying_price_waterhouse_coopers_consulting_business.html) Technology, 31 July 2002

    [20] PricewaterhouseCoopers International Limited (http://www.pwc.com/extweb/service. nsf/docid/

    8A601D5FA74A7CEA85257013006558DF)

    [21] PWC Global Review 2007 Page 34 (http://pwc.com/extweb/home.nsf/docid/A9131AB36EE9448C852570960058B27D)

    [22] PWC: CIPS (http://www.pwc.com/Extweb/industry.nsf/docid/6A480D5056306045802571B700308930)

    [23] PWC: FS (http://www.pwc.com/extweb/industry.nsf/docid/a0abaec0d8f44cc685256caa0051751d)

    [24] PWC: TICE (http://www.pwc.com/pl/eng/about/ind/tice/bs_telecom.html)

    [25] PWC: G&PS (http://www.pwc.com/extweb/industry.nsf/docid/696447da246450ec85256629006b3116)

    [26] PWC: How managing political risk improves global financial performance (http://www. pwc.com/extweb/pwcpublications.nsf/docid/

    6c7fe77bcc684d01852571620083bd9a)

    [27] Actuarial & Insurance Management Solutions (http://www.pwc.com/Extweb/service. nsf/docid/

    D16B5A95E086DC7685256B58006D99AF)

    [28] Public Sector practice (http://www.pwc.

    com/us/en/public-sector/index.jhtml)[29] PricewaterhouseCoopers 2008 revenues rose 10% to $28.2 billion (http://www.pwc.com/extweb/ncpressrelease.nsf/docid/

    31479FE5AF3412CF852574D4005641AA)

    [30] PricewaterhouseCoopers to safeguard Hollywood's biggest secret for 72nd year (http://www. onthescene.com/mnr/pwc/

    pwc_theoscars2005.htm)

    [31] KPMG closes FTSE 100 gap on PWC (http://www.accountancyage.com/accountancyage/news/2205756/

    kpmg-closes-ftse-100-audit-gap) Accountancy Age, 13 December 2007

    [32] PWC: Energy, utilities and mining (http://www.pwc.com/extweb/industry.nsf/docid/70f0c108bc86b3f985257082004d4f30)

    [33] Logos in the news (http://www.logolounge.com/articles/default_comments.asp?ArticleID=863)

    [34] Fortune: Best companies to work for (http://money.cnn.com/magazines/fortune/bestcompanies/2009/snapshots/58.html)

    [35] Times Top 100 Graduate Employers (http://www.top100graduateemployers.com/employers)

    [36] Working Mother (http://www.workingmother.com/web?service=direct/1/ViewArticlePage/dlinkFullArticle&sp=88&sp=94)

    [37] Training Magazine (http://www.nxtbook. com/nxtbooks/nielsen/training_201002/index.php?startid=Cover1&WidgetId=null&

    BookId=de047734b89449866807260722cf85d9#/0)

    [38] "Reasons for Selection, 2009 Canada's Top 100 Employers Competition" (http://www.eluta.ca/top-employer-pricewaterhousecoopers). .

    http://www.eluta.ca/top-employer-pricewaterhousecoopershttp://www.nxtbook.com/nxtbooks/nielsen/training_201002/index.php?startid=Cover1&WidgetId=null&BookId=de047734b89449866807260722cf85d9#/0http://www.nxtbook.com/nxtbooks/nielsen/training_201002/index.php?startid=Cover1&WidgetId=null&BookId=de047734b89449866807260722cf85d9#/0http://www.workingmother.com/web?service=direct/1/ViewArticlePage/dlinkFullArticle&sp=88&sp=94http://www.top100graduateemployers.com/employershttp://money.cnn.com/magazines/fortune/bestcompanies/2009/snapshots/58.htmlhttp://www.logolounge.com/articles/default_comments.asp?ArticleID=863http://www.pwc.com/extweb/industry.nsf/docid/70f0c108bc86b3f985257082004d4f30http://www.accountancyage.com/accountancyage/news/2205756/kpmg-closes-ftse-100-audit-gaphttp://www.accountancyage.com/accountancyage/news/2205756/kpmg-closes-ftse-100-audit-gaphttp://www.onthescene.com/mnr/pwc/pwc_theoscars2005.htmhttp://www.onthescene.com/mnr/pwc/pwc_theoscars2005.htmhttp://www.pwc.com/extweb/ncpressrelease.nsf/docid/31479FE5AF3412CF852574D4005641AAhttp://www.pwc.com/extweb/ncpressrelease.nsf/docid/31479FE5AF3412CF852574D4005641AAhttp://www.pwc.com/us/en/public-sector/index.jhtmlhttp://www.pwc.com/Extweb/service.nsf/docid/D16B5A95E086DC7685256B58006D99AFhttp://www.pwc.com/Extweb/service.nsf/docid/D16B5A95E086DC7685256B58006D99AFhttp://www.pwc.com/extweb/pwcpublications.nsf/docid/6c7fe77bcc684d01852571620083bd9ahttp://www.pwc.com/extweb/pwcpublications.nsf/docid/6c7fe77bcc684d01852571620083bd9ahttp://www.pwc.com/extweb/industry.nsf/docid/696447da246450ec85256629006b3116http://www.pwc.com/pl/eng/about/ind/tice/bs_telecom.htmlhttp://www.pwc.com/extweb/industry.nsf/docid/a0abaec0d8f44cc685256caa0051751dhttp://www.pwc.com/Extweb/industry.nsf/docid/6A480D5056306045802571B700308930http://pwc.com/extweb/home.nsf/docid/A9131AB36EE9448C852570960058B27Dhttp://www.pwc.com/extweb/service.nsf/docid/8A601D5FA74A7CEA85257013006558DFhttp://www.pwc.com/extweb/service.nsf/docid/8A601D5FA74A7CEA85257013006558DFhttp://blogs.guardian.co.uk/technology/archives/2002/07/31/ibm_buying_price_waterhouse_coopers_consulting_business.htmlhttp://blogs.guardian.co.uk/technology/archives/2002/07/31/ibm_buying_price_waterhouse_coopers_consulting_business.htmlhttp://news.bbc.co.uk/1/hi/business/2035803.stmhttp://michaelocc.com/archives/2002_06_01_archives.htmlhttp://news.bbc.co.uk/1/hi/business/1021544.stmhttp://www.news.com/2100-1017-237396.htmlhttp://findarticles.com/p/articles/mi_qa3755/is_199709/ai_n8768518http://www.icaew.com/index.cfm/route/155667/icaew_ga/en/Home/About_us/History_of_accounting/Coopers__Lybrandhttp://www.icaew.com/index.cfm/route/155667/icaew_ga/en/Home/About_us/History_of_accounting/Coopers__Lybrandhttp://www.muzi.com/cc/english/10318,19931.shtml?q=1201761http://faculty.washington.edu/krumme/companies/account.htmlhttp://www.forbes.com/2010/11/01/top-10-private-cargill-business-private-companies-10-largest_slide_8.htmlhttp://www.forbes.com/2010/11/01/top-10-private-cargill-business-private-companies-10-largest_slide_8.htmlhttp://www.theaustralian.com.au/business/media/logo-puts-case-first-and-last/story-e6frg996-1225926437285http://www.theaustralian.com.au/business/media/logo-puts-case-first-and-last/story-e6frg996-1225926437285http://www.pwc.com/gx/en/annual-review/index.jhtmlhttp://www.accountancyage.com/accountancyage/news/2271001/deloitte-usurp-pwc-largesthttp://www.accountancyage.com/accountancyage/news/2271001/deloitte-usurp-pwc-largesthttp://www.pwc.com/http://www.pwc.com/gx/en/press-room/2010/pwc-reports-fy2010-global-revenues.jhtmlhttp://www.pwc.com/gx/en/press-room/2010/pwc-reports-fy2010-global-revenues.jhtmlhttp://en.wikipedia.org/w/index.php?title=Accountancy_Agehttp://www.accountancyage.com/accountancyage/news/2238648/nally-named-global-chair-pwchttp://www.pwc.com/extweb/service.nsf/docid/8A601D5FA74A7CEA85257013006558DFhttp://www.ukmediacentre.pwc.com/Company-history/Chronology-14.aspx
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    PwC 11

    [39] "Ireland's Best Companies to Work for 2008" (http://www. greatplacetowork.ie/best/list-ie.htm). .

    [40] "Willie Nelson Hopes for a Hit; So Does the I.R.S" (http://query.nytimes.com/gst/fullpage.

    html?res=9D0CEFD7113FF931A3575AC0A967958260&sec=&spon=&pagewanted=all).New York Times. September 2, 1991. . "$32

    million bill for delinquent taxes ... pay for the $45 million lawsuit Mr. Nelson filed last year against his former accountants at Price

    Waterhouse, who he contends put him into ill-advised tax shelters. The Government ruled against many of the tax shelters, and the I.R.S. later

    disallowed many of the tax benefits that Mr. Nelson claimed."

    [41] "Tax Shelter of Rich and Famous Has Final Date in Court" (http://query. nytimes.com/gst/fullpage.

    html?res=9D04E6DF1739F937A35752C1A963958260). The New York Times. November 4, 1995. .

    [42] CPAs in Kanebo fraud avoid prison (http://search.japantimes.co.jp/cgi-bin/nn20060810a2.html), The Japan Times (registration

    required), Aug. 10, 2006.

    [43] Jim Frederick (2006-05-15). "Japan's Regulators Get Tough" (http://www. time.com/time/magazine/article/0,9171,1194088,00.

    html#ixzz1IokjSHHm). Time. .

    [44] Rocky road for new accounting firm (http://www.yomiuri.co.jp/dy/business/20060902TDY03007.htm), The Daily Yomiuri, Sep. 2,

    2006.

    [45] New Japanese Internal Controls Framework (http://www. fraud-magazine.com/article.aspx?id=415) Fraud Magazine,

    November/December 2007

    [46] Pricewaterhouse to pay $225 mln in Tyco settlement (http://www. reuters.com/article/tnBasicIndustries-SP/idUSN0619694620070706)

    [47] Satyam scandal rattles confidence in accounting Big Four (http://in.reuters.com/article/companyNews/idINHKG30879120090108)

    [48] PwC's fate Hangs in Balance (http://economictimes.indiatimes.com/articleshow/3950021.cms)

    [49] ICAI to seek explanation from Satyams auditor PwC (http://www.

    livemint.

    com/2009/01/07165018/ICAI-to-seek-explanation-from.html)

    [50] Satyam auditor says examining chairman's statement (http://www.reuters.com/article/marketsNews/

    idINBMA00213420090107?rpc=44)

    [51] What happens to PWC, The Auditor For Satyam? (http://www.vccircle. com/500/news/what-happens-pwc-the-auditor-for-satyam)

    [52] Satyam: Auditors' body to pull up PwC ICAI to seek explanation from Satyams auditor PwC (http://www. rediff.com/money/2009/jan/

    07satyam-satyam-auditors-body-to-pull-up-pwc.htm)

    [53] Satyam: A Rs 7,000cr Lie (http://timesofindia.indiatimes.com/Satyam_A_Rs_7000_Cr_Lie/articleshow/3949109.cms)

    [54] PWC says Satyam audit opinions may be unreliable (http://www.reuters.com/article/rbssTechMediaTelecomNews/

    idUSBMA00217420090114)

    [55] Satyam Said to Draw SEC Scrutiny in Accounting Case (http://www.bloomberg.com/apps/news?pid=20601087&sid=apfYFckIRykY&

    refer=home)

    [56] Pomerantz Law Firm Charges Satyam's Auditors With Securities Law Violations (http://www.msnbc. msn. com/id/28754784/)

    [57] Raghavendra Verma, Keith Nuthall (2009-04-08). "PwC partners charged over Satyam" (http://www.accountancyage.com/

    accountancyage/news/2240046/styam-partners-charged). Accountancy Age. . Retrieved 2010-03-01.

    [58] New York Times issue of November 6, 2010, business columnist Joe Nocera

    [59] "Khodorkovsky Case Discussed in Leaked Cable" (http://www. themoscowtimes.com/news/article/

    khodorkovsky-case-discussed-in-leaked-cable/425531.html). The Moscow Times. December 3, 2010. . Retrieved December 28, 2010.

    [60] Wilson, Tony (January 4, 2010). "Rule of law crucial for safe investment" (http://www. theglobeandmail.com/report-on-business/

    your-business/start/tony-wilson/rule-of-law-crucial-for-safe-investment/article1856706/).The Globe and Mail (Toronto). . Retrieved

    January 4, 2010.

    [61] RBI lifts ban on PwC (http://www.business-standard.com/india/storypage.php?autono=316917)

    [62] PwC has a chequered past with taxmen (http://www.business-standard.com/india/news/pwc-haschequered-pasttaxmen/09/24/345674/

    )

    [63] Regulator may blacklist Price Waterhouse (http://www.business-standard.com/india/news/regulator-may-blacklist-price-waterhouse/09/

    24/345651/)[64] Third mess-up by PwC after GTB, DSQ Soft (http://www.mydigitalfc.com/companies/third-mess-pwc-after-gtb-dsq-soft-210)

    [65] Investor group wants Sebi to supersede Satyam board (http://www.business-standard.com/india/news/

    investor-group-wants-sebi-to-supersede-satyam-board/19/56/52475/on)

    [66] Regulator probes PwC over Cattles audit (http://www.ft.com/cms/s/0/99fe7e86-77dd-11de-9713-00144feabdc0.html)

    [67] Pricewaterhouse Russia and Transneft (http://navalny.livejournal.com/537735.html#cutid1)

    [68] "Transneft Accused Of Stealing $4 Billion" (http://www.times.spb.ru/index.php?story_id=32970&action_id=2). The St. Petersburg

    Times. November 19, 2010. . Retrieved December 28, 2010.

    [69] "Silencing the Whistleblower" (http://www.themoscowtimes.com/opinion/article/silencing-the-whistleblower/426247.html). The

    Moscow Times. December 14, 2010. .

    [70] Adam Jones, Auditors criticised for role in financial crisis (http://www. ft.com/cms/s/0/358b366e-59fa-11e0-ba8d-00144feab49a.html),

    Financial Times, 30 March 2011

    [71] "Timeline: The Bernardo/Homolka case" (http://www.cbc.ca/canada/story/2010/06/16/f-bernardo-homolka-timeline.html). cbc.ca

    (Canadian Broadcasting Corporation). . Retrieved February 17, 2009.

    http://www.cbc.ca/canada/story/2010/06/16/f-bernardo-homolka-timeline.htmlhttp://www.ft.com/cms/s/0/358b366e-59fa-11e0-ba8d-00144feab49a.htmlhttp://www.themoscowtimes.com/opinion/article/silencing-the-whistleblower/426247.htmlhttp://www.times.spb.ru/index.php?story_id=32970&action_id=2http://navalny.livejournal.com/537735.html#cutid1http://www.ft.com/cms/s/0/99fe7e86-77dd-11de-9713-00144feabdc0.htmlhttp://www.business-standard.com/india/news/investor-group-wants-sebi-to-supersede-satyam-board/19/56/52475/onhttp://www.business-standard.com/india/news/investor-group-wants-sebi-to-supersede-satyam-board/19/56/52475/onhttp://www.mydigitalfc.com/companies/third-mess-pwc-after-gtb-dsq-soft-210http://www.business-standard.com/india/news/regulator-may-blacklist-price-waterhouse/09/24/345651/http://www.business-standard.com/india/news/regulator-may-blacklist-price-waterhouse/09/24/345651/http://www.business-standard.com/india/news/pwc-haschequered-pasttaxmen/09/24/345674/http://www.business-standard.com/india/news/pwc-haschequered-pasttaxmen/09/24/345674/http://www.business-standard.com/india/storypage.php?autono=316917http://www.theglobeandmail.com/report-on-business/your-business/start/tony-wilson/rule-of-law-crucial-for-safe-investment/article1856706/http://www.theglobeandmail.com/report-on-business/your-business/start/tony-wilson/rule-of-law-crucial-for-safe-investment/article1856706/http://www.themoscowtimes.com/news/article/khodorkovsky-case-discussed-in-leaked-cable/425531.htmlhttp://www.themoscowtimes.com/news/article/khodorkovsky-case-discussed-in-leaked-cable/425531.htmlhttp://en.wikipedia.org/w/index.php?title=Joe_Nocerahttp://www.accountancyage.com/accountancyage/news/2240046/styam-partners-chargedhttp://www.accountancyage.com/accountancyage/news/2240046/styam-partners-chargedhttp://www.msnbc.msn.com/id/28754784/http://www.bloomberg.com/apps/news?pid=20601087&sid=apfYFckIRykY&refer=homehttp://www.bloomberg.com/apps/news?pid=20601087&sid=apfYFckIRykY&refer=homehttp://www.reuters.com/article/rbssTechMediaTelecomNews/idUSBMA00217420090114http://www.reuters.com/article/rbssTechMediaTelecomNews/idUSBMA00217420090114http://timesofindia.indiatimes.com/Satyam_A_Rs_7000_Cr_Lie/articleshow/3949109.cmshttp://www.rediff.com/money/2009/jan/07satyam-satyam-auditors-body-to-pull-up-pwc.htmhttp://www.rediff.com/money/2009/jan/07satyam-satyam-auditors-body-to-pull-up-pwc.htmhttp://www.vccircle.com/500/news/what-happens-pwc-the-auditor-for-satyamhttp://www.reuters.com/article/marketsNews/idINBMA00213420090107?rpc=44http://www.reuters.com/article/marketsNews/idINBMA00213420090107?rpc=44http://www.livemint.com/2009/01/07165018/ICAI-to-seek-explanation-from.htmlhttp://www.livemint.com/2009/01/07165018/ICAI-to-seek-explanation-from.htmlhttp://economictimes.indiatimes.com/articleshow/3950021.cmshttp://in.reuters.com/article/companyNews/idINHKG30879120090108http://www.reuters.com/article/tnBasicIndustries-SP/idUSN0619694620070706http://www.fraud-magazine.com/article.aspx?id=415http://www.yomiuri.co.jp/dy/business/20060902TDY03007.htmhttp://www.time.com/time/magazine/article/0,9171,1194088,00.html#ixzz1IokjSHHmhttp://www.time.com/time/magazine/article/0,9171,1194088,00.html#ixzz1IokjSHHmhttp://search.japantimes.co.jp/cgi-bin/nn20060810a2.htmlhttp://query.nytimes.com/gst/fullpage.html?res=9D04E6DF1739F937A35752C1A963958260http://query.nytimes.com/gst/fullpage.html?res=9D04E6DF1739F937A35752C1A963958260http://en.wikipedia.org/w/index.php?title=New_York_Timeshttp://query.nytimes.com/gst/fullpage.html?res=9D0CEFD7113FF931A3575AC0A967958260&sec=&spon=&pagewanted=allhttp://query.nytimes.com/gst/fullpage.html?res=9D0CEFD7113FF931A3575AC0A967958260&sec=&spon=&pagewanted=allhttp://www.greatplacetowork.ie/best/list-ie.htm
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    PwC 12

    Further reading

    True and Fair: A History of Price Waterhouse, Jones, E., 1995, Hamish Hamilton, ISBN 0-241-00172-2

    An Early History of Coopers & Lybrand, 1984, Garland Publishing Inc., ISBN 978-0-8240-6319-1

    External links

    Official website (http://http://www.pwc.com)

    PwC UK Careers Website (http://www.pwc.com/uk/eng/careers/main/index. html)

    PwC UK Student and Graduate Careers Website (http://www.pwc.com/uk/eng/car-inexp/student/home.

    html)

    PwC UK Experienced Careers Website (http://ukjobs.pwc.com/fe/tpl_pwclhs. asp?newms=hm/)

    PwC correspondent legal consulting firm, Landwell (http://www.landwellglobal.com)

    http://www.landwellglobal.com/http://ukjobs.pwc.com/fe/tpl_pwclhs.asp?newms=hm/http://www.pwc.com/uk/eng/car-inexp/student/home.htmlhttp://www.pwc.com/uk/eng/car-inexp/student/home.htmlhttp://www.pwc.com/uk/eng/careers/main/index.htmlhttp://http//www.pwc.com
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    Article Sources and Contributors 13

    Article Sources and ContributorsPwC Source: http://en.wikipedia.org/w/index.php?oldid=436874842 Contributors: *drew, Abdullais4u, AdamJacobMuller, Adavidb, Albertod4, AlexandergordonNYC, Aman.sachan,

    Amazingracer, American Eagle, Amire80, Angela, Anirupdutta, AreJay, Ark25, Artc3wiki, Aschey, Ashruss, Astrotrain, AtticusX, Autiger, Awolff004, AxelBoldt, BD2412, BIG4PAPA,

    Balloonman, Barticus88, Bearly541, Bellthorpe, BenStanga, Bethwinter, Bgeffen, BhamAla, Bhess, Biatch, Bidgee, Bigicy, Billy Hathorn, Blanchardb, Blondesj, Bobo192, Boothy443, CB,

    CLOWZA, Caiaffa, Capricorn42, Cavrdg, Caytruc, Chris j wood, Cnh2006, Codf1977, Colfer2, Colonies Chris, CommonsDelinker, Cool Blue, Copana2002, Craw-daddy, Crkey, Crzrussian,

    Ctong, Cybercobra, DMG413, Danrose, Darlock, Darwinist, DavidLevinson, DavidSJ, Ddd0dd, Deadmaster, Deazcue, Defjp72, Dendrolo, Derangeddaoist, Designtalk, Devenish1850,

    Dimorsitanos, Dingd89, Dinsdagskind, DivineMadonna, Dmsar, DoSiDo, DocWatson42, DocendoDiscimus, Dormskirk, Dswartz24, Dureo, Dwarf Kirlston, EEMIV, EFezzek, Edward321,

    Egfrank, Eliasbizannes, Eltomzo, Emerson7, Enchanter, Encyo, Epeefleche, Epharos, Etude in d, Famspear, F ayenatic london, Fcoulter, Fiskepinner, GCopenhaver, Gaius Cornelius, Galoubet,GardmanVS, Gareth E Kegg, Gareth Jones, Garik 11, Gauravluniya, Ged UK, Ghemachandar, Gibmetal77, Glic16, Gmeardi, Gogo Dodo, Gr1st, Graeme Johnston, Greenmind, Greenshed,

    Guat6, Gump Stump, Gunnar Larsson, Gvonk, Hadley, HaeB, Harro5, Hmains, Hoof Hearted, Hooperbloob, HsiehLi, Hyrden, Iani71, IceDrake523, Itemirus, JForget, JNW, Jake1980, Jamcib,

    Jauerback, Jaydec, Jcoulter007, Jenolen, Jguk, Jimmy Slade, Jjron, Jk3001, Jmcc150, Jnosland, Johan chen, JohnGibbs00, Johnandsandie, Joseph Solis in Australia, Josh3580, Jslimsmith,

    JustAGal, Jxb311, JzG, Katalaveno, Kate, Kentucky Wildcat, KevinBlood, Kigali1, Kingturkey, Kjh888, Kkm010, Km2065, Kmsiever, Kocio, Kozuch, Krisfields, Ksbrown, Ktimmermans,

    Kuru, Kwertii, Kwq4c, L30133189l, Lainestl, Lance6968, Leszek Jaczuk, Liaodabomb, Lightmouse, LilHelpa, Lmbasell, Lo2u, Luna Santin, Lus Felipe Braga, MBisanz, MWarderz,

    Madhatter01, Majabl, Marcika, Masnevets, Mathanrock, Matt.hatton, Mauls, Mav, Maxm, Menanigdenet, Mephiston999, Merlin4245, Mhockey, Minimac, Mouse Nightshirt, Mquinnjr, Mr.

    Stradivarius, MrOllie, Mzi0373, Naioht, Naturalfactual, Nilli, Nlanke, Nlsanand, Nnatmc2007, North wiki, Nricardo, Ohnoitsjamie, Old port, One, Orrifreyr, Oxymoron83, P.O.F.D., PCUK,

    Pauravathegreat, Peter Karlsen, Philip Trueman, Postdlf, Ppntori, Prolaykundu, Quentin X, R'n'B, RHaworth, Rangoon11, Ravensburg13, Redmosquito85, Redsuperted, Regnig24, Revaluation,

    Rgt18, Ri2e above, Rich257, Richard Arthur Norton (1958- ), Richard L. Peterson, Rj, Rklawton, Rmp888, Rsmc3, Sam Hocevar, Sam Vimes, Samforever999, Sammiestapleton, Samwucpa,

    Sansonic, SaskatchewanSenator, Saurabhg10, Sc147, Sekicho, Sentity, Severo, Shirazsyed, Simon Lieschke, Simple Bob, SirIsaacBrock, Siriudie, Sivanesh, Skysmith, Sloman, Snappy, Snowolf,

    Sonyack, Soumyasch, Sportsteg, Stalinism, StaticGull, SummerP hD, Sunilpat, Swanrandall, Swinnow16, Tassedethe, Tatom2k, TerraFrost, Tfong010, The wub, The-Pope, Thehumpties,

    Tkynerd, TomB123, Tomeczak, UnitedStatesian, Utcursch, VTSPOWER, Valisher, Venki88, Vertott, Vishnu1.618, VodkaJazz, Vp17, Web Promotion, Wiki Client, Wikifan1001, Wikipelli,

    Wikiwopbop, WillMcC, Wpktsfs, Y, Y2kcrazyjoker4, Yamanam, Yelocab, Zeno Gantner, Zoso Jade, Zzuuzz, 771 anonymous edits

    Image Sources, Licenses and ContributorsFile:Pwc logo.svg Source: http://en.wikipedia.org/w/index.php?title=File:Pwc_logo.svg License: Fair Use Contributors: SiriudieFile:Increase2.svg Source: http://en.wikipedia.org/w/index.php?title=File:Increase2.svg License: unknown Contributors: Sarang

    Image:PricewaterhouseCoopers.svg Source: http://en.wikipedia.org/w/index.php?title=File:PricewaterhouseCoopers.svg License: Trademarked Contributors: Gr1st, Gump Stump,

    NuclearWarfare

    Image:Pw logo.png Source: http://en.wikipedia.org/w/index.php?title=File:Pw_logo.png License: Fair Use Contributors: User:AreJay, User:Cydebot, User:Jmcc150, User:Kelly, User:MBisanz

    Image:COaLY.gif Source: http://en.wikipedia.org/w/index.php?title=File:COaLY.gifLicense: Public Domain Contributors: Original uploader was Cavrdg at en.wikipedia

    file:Freshwater Place 2008.jpg Source: http://en.wikipedia.org/w/index.php?title=File:Freshwater_Place_2008.jpg License: Creative Commons Attribution 3.0 Contributors: Bidgee

    File:PWC Oslo 200804.jpg Source: http://en.wikipedia.org/w/index.php?title=File:PWC_Oslo_200804.jpg License: unknown Contributors: Bep, GAD, Yosh3000

    Image:Kasumigaseki Building.jpg Source: http://en.wikipedia.org/w/index.php?title=File:Kasumigaseki_Building.jpg License: Creative Commons Attribution-Sharealike 2.0 Contributors:

    Joe Jones from Tokyo, Japan

    file:Kingdom Tower.jpg Source: http://en.wikipedia.org/w/index.php?title=File:Kingdom_Tower.jpg License: GNU Free Documentation License Contributors:

    http://en.wikipedia.org/wiki/User:BroadArrow

    LicenseCreative Commons Attribution-Share Alike 3.0 Unportedhttp://creativecommons.org/licenses/by-sa/3.0/

    http://creativecommons.org/licenses/by-sa/3.0/