Independent Audit Firms & Regulated Accountants
Independent auditors serve as the primary gatekeepers of capital market financial reporting. This directory indexes accounting firms that have been subject to public regulatory sanctions, practice suspensions, PCAOB disciplinary proceedings, or civil settlements arising from audit failures.
AUDIT FIRM DIRECTORY
- 15 audit firms are indexed with disciplinary proceedings and enforcement orders.
- Covers Big Four networks (PwC, EY, KPMG, Deloitte), historical firms (Arthur Andersen, Coopers & Lybrand, Peat Marwick), and mid-tier international networks.
- Tracks PCAOB disciplinary orders, UK FRC sanctions, and independence violations.
NEW: PCAOB INSPECTIONS & SANCTIONS
Auditor Oversight League Table
Explore Big Four defect rates, inspection failure trends, and historic partner sanctions.
| Audit Firm Name | Country | Cases in Library | Enforcement & Disciplinary Summary |
|---|---|---|---|
| Arthur Andersen LLP | US | 8 | Former Big Five audit firm dissolved after criminal conviction for obstruction of justice in the Enron audit. |
| Ernst & Young LLP | US | 10 | Big Four international accounting firm sanctioned for audit failures in Wirecard, Lehman Brothers, and independence violations. |
| KPMG LLP | US | 11 | Big Four accounting network penalized for audit failures in Carillion, Xerox, and the PCAOB inspection leak scandal. |
| PricewaterhouseCoopers LLP | US | 17 | Big Four accounting network sanctioned for audit failures in Satyam, Colonial Bank, Evergrande, and independence violations. |
| Deloitte & Touche LLP | US | 9 | Big Four audit firm involved in enforcement proceedings regarding Nortel Networks, Adelphia, and Autonomy. |
| Grant Thornton LLP | GB | 2 | Major international accounting network penalized for audit failures in Patisserie Valerie and Parmalat. |
| BDO LLP | GB | 1 | Global accountancy network involved in audits of Pescanova and Sino-Forest subsidiaries. |
| Peat Marwick Mitchell & Co. | US | 1 | Predecessor firm of KPMG that audited Crazy Eddie during its inventory fraud. |
| Coopers & Lybrand | US | 18 | Predecessor firm of PwC that failed to uncover the Phar-Mor phantom inventory ledger. |
| Ernst & Young ShinNihon LLC | JP | 10 | Japanese member firm of EY suspended by Japan FSA for three months for audit failure at Toshiba. |
| KPMG AZSA LLC | JP | 11 | Japanese member firm of KPMG that audited Olympus during part of its loss-concealment period. |
| Deloitte Anjin LLC | KR | 9 | South Korean member firm of Deloitte suspended for 12 months for intentional audit failure at Daewoo Shipbuilding. |
| Samjong KPMG | KR | 1 | South Korean member firm of KPMG involved in valuation of Samsung BioLogics affiliates. |
| Moore Stephens LLP | US | 1 | Mid-tier audit firm sanctioned for substandard audits of Chinese reverse merger issuers including Puda Coal. |
| M&A Auditores | ES | 1 | Small Spanish audit firm that certified fraudulent financial statements of Let's GOWEX. |