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The Big Four are the four largest professional services networks in the world: Deloitte, EY, KPMG, and PwC. They are the four largest global accounting networks as measured by revenue. The four are often grouped because they are comparable in size relative to the rest of the market, both in terms of revenue and workforce; they are considered equal in their ability to provide a wide scope of professional services to their clients; and, among those looking to start a career in professional services, particularly accounting, they are considered equally attractive networks to work in, because of the frequency with which these firms engage with Fortune 500 companies.
An accountant is a practitioner of accounting or accountancy. Accountants who have demonstrated competency through their professional associations' certification exams are certified to use titles such as Chartered Accountant, Chartered Certified Accountant or Certified Public Accountant, or Registered Public Accountant. Such professionals are granted certain responsibilities by statute, such as the ability to certify an organization's financial statements, and may be held liable for professional misconduct. Non-qualified accountants may be employed by a qualified accountant, or may work independently without statutory privileges and obligations.
Ernst & Young Global Limited, trade name EY, is a British multinational professional services partnership based in London, England. EY is one of the largest professional services networks in the world. Along with Deloitte, KPMG and PwC, it is considered one of the Big Four accounting firms. It primarily provides assurance, tax, information technology services, consulting, and advisory services to its clients.
PricewaterhouseCoopers International Limited is a British multinational professional services brand of firms, operating as partnerships under the PwC brand, based in London, England. It is the second-largest professional services network in the world and is considered one of the Big Four accounting firms, along with Deloitte, EY, and KPMG.
Certified Public Accountant (CPA) is the title of qualified accountants in numerous countries in the English-speaking world. It is generally equivalent to the title of chartered accountant in other English-speaking countries. In the United States, the CPA is a license to provide accounting services to the public. It is awarded by each of the 50 states for practice in that state. Additionally, all states except Hawaii have passed mobility laws to allow CPAs from other states to practice in their state. State licensing requirements vary, but the minimum standard requirements include passing the Uniform Certified Public Accountant Examination, 150 semester units of college education, and one year of accounting-related experience.
Deloitte Touche Tohmatsu Limited, commonly referred to as Deloitte, is a British multinational professional services network based in London, England. Deloitte is the largest professional services network by revenue and number of employees in the world and is considered one of the Big Four accounting firms, along with EY, KPMG, and PwC.
Chartered accountants were the first accountants to form a professional accounting body, initially established in Scotland in 1854. The Edinburgh Society of Accountants (1854), the Glasgow Institute of Accountants and Actuaries (1854) and the Aberdeen Society of Accountants (1867) were each granted a royal charter almost from their inception. The title is an internationally recognised professional designation; the certified public accountant designation is generally equivalent to it. Women were able to become chartered accountants only following the Sex Disqualification (Removal) Act 1919 after which, in 1920, Mary Harris Smith was recognised by the Institute of Chartered Accountants in England and Wales and became the first woman chartered accountant in the world.
Founded in 1904, the Association of Chartered Certified Accountants (ACCA) is the global professional accounting body offering the Chartered Certified Accountant qualification (ACCA). It is the fourth-largest professional accounting body in the world, with 252,500 members and 526,000 future members. ACCA's headquarters are in London with principal administrative office in Glasgow. ACCA works through a network of over 110 offices and centres in 51 countries - with 346 Approved Learning Partners (ALP) and more than 7,600 Approved Employers worldwide, who provide employee development.
RSM US LLP is an audit, tax, and consulting firm focused on the middle market in the United States and Canada and is a member of the global accounting network RSM International. RSM US has been ranked as the 7th most prestigious accounting firm in the US as voted on by accounting professionals. It employs more than 16,800 professionals across 81 cities nationwide and in Canada. RSM US also maintains offices in India and El Salvador.
The Institute of Chartered Accountants of Pakistan is a professional accountancy body in Pakistan. It has over 10,000 members working locally and globally. The institute was established on July 1, 1961 to regulate the profession of accountancy in Pakistan. It is a statutory autonomous body established under the Chartered Accountants Ordinance, 1961. With the significant growth in the profession, the CA Ordinance and By-Laws were revised in 1983.
JPA may refer to:
Forvis Mazars is an internationally integrated partnership, specialising in audit, accounting and consulting group employing more than 47,000 professionals in more than 95 countries through member firms. With head offices in Paris, France, Mazars has a network of correspondent partners and joint ventures in a further 21 countries and is a founding member of the Praxity alliance, a network of independent firms. Mazars merged with Forvis to officially become Forvis Mazars as of June 1, 2024.
Grant Thornton is a multinational professional services company based in London, England. It is the world's seventh-largest by revenue and sixth-largest by number of employees professional services network of independent accounting and consulting member firms which provide assurance, tax and advisory services to privately held businesses, public interest entities, and public sector entities. Grant Thornton International Ltd. is a not-for-profit, non-practising, international umbrella membership entity organised as a private company limited by guarantee, and has no share capital.
The Association of International Accountants (AIA) is a professional accountancy body. It was founded in the UK in 1928 and since that date has promoted the concept of ‘international accounting’ to create a global network of accountants in over 85 countries worldwide.
MNP is one of the largest full-service chartered professional accountancy and business advisory firms in Canada. MNP's head office is in Calgary, Alberta, and has offices from Vancouver Island to St. John's. MNP's 127 offices span across 10 out of 13 of the provinces and territories of Canada, as it does not have locations in Yukon, Northwest Territories, and Nunavut. With 8,000+ employees, MNP is the third largest professional service firms in Canada by headcount.
An accounting network or accounting association is a professional services network whose principal purpose is to provide members resources to assist the clients around the world and hence reduce the uncertainty by bringing together a greater number of resources to work on a problem. The networks and associations operate independently of the independent members. The largest accounting networks are known as the Big Four.
The Forum of Firms is an association of international networks of accounting firms that perform transnational audits.
Saffery is a firm of chartered accountants in the United Kingdom. It has nine offices across the UK as well as offshore. The firm acts for clients across a variety of sectors and provides accountancy, audit and assurance, personal and corporate tax, and corporate finance services.
BDO is an international network of public accounting, tax, consulting and business advisory firms that provide professional services under the name BDO. It is the fifth-largest accounting network in the world. Global fee income of the member firms in the network for the year ended 30 September 2023, including the members of their exclusive alliances, totaled US$ 14 billion. Each BDO member firm is an independent legal entity in its own country. The network, founded in 1963 as Binder Seidman International Group by firms from Canada, Germany, the Netherlands, the UK and the US, is coordinated by BDO Global Coordination B.V., with an office in Zaventem, Belgium. In 1973, the organisation adopted the name BDO, made up from the initials of the three founding firms: Binder (UK), Dijker (Netherlands) and Otte (Germany).
Kreston Global is a network of 160 accountancy and financial services firms worldwide ranked the thirteenth largest network of accounting, auditing, and consulting firms in the world by the International Accounting Bulletin’s annual rankings survey.
References
- 1 2 Smith, Philip (2022). "Top 25 International Networks 2022". Accountancy Age . Retrieved 2024-09-28.
- ↑ Lechantre, Caroline (December 21, 2006). "Portrait - Jacques Potdevin". Les Echos (in French).
- ↑ Barszcz, Caura; Kernéis, Hubert (2008). Le guide des cabinets d'audit et d'expertise-comptable. les Éd. du Management ; L'Expansion. ISBN 978-2-910987-39-8. Archived from the original on Jul 14, 2024. Retrieved 2024-07-05.
- 1 2 "Audit group established for smaller companies". World Accounting Report, Financial Times . March 1, 1992.
- ↑ "Le réseau JPA achève sa couverture européenne". Les Echos (in French). March 5, 1992.
- 1 2 MOKBEL, Liliane (October 18, 2004). "Comptabilité - Congrès annuel du réseau international JPA Vers une pluridisciplinarité des cabinets d'audit et de conseil". L'Orient-Le Jour (in French).
- ↑ Clément, Valentine (January 26, 2018). "Nous resterons un acteur clé de la conformité" . L'AGEFI (in French).
- ↑ "JPA International opens Mexico office for accounting services" . CE Noticias Financieras English. October 4, 2019.
- ↑ "J&A Auditores Consultores se incorpora como firma miembro de JPA International". Diario Estrategia (in Spanish). October 21, 2020.
- ↑ "JPA International network expands its worldwide presence | JPA International". www.jpainternational.com. 2021-10-19. Retrieved 2024-09-28.
- ↑ "Chile's CCL Auditores Consultores integrates 4 firms". www.leadersleague.com. Retrieved 2024-09-28.