1666 K Street, N.W. Washington, DC 20006 Telephone: (202) 207-9100 Facsimile: (202) 862-8430 www.pcaobus.org Registered Public Accounting Firms With the Public Company Accounting Oversight Board As of Tuesday, May 8, 2012 The Public Company Accounting Oversight Board has approved the registration applications of the accounting firms listed below. There are currently 2380 registered firms. * * * Registrant Headquarters Office Location 360 Advanced, P.A. Tampa, Florida Aaron Stein Woodmere, New York Aarons Grant & Habif, LLC Atlanta, Georgia ABBM Group, Ltd LLP Houston, Texas Abdo, Eick & Meyers, LLP Edina, Minnesota ABELOVICH, POLANO & ASOCIADOS S.R.L BUENOS AIRES, Argentina Abrams and Company, P.C Melville, New York Abrams, Foster, Nole & Williams, P.A. Baltimore, Maryland ACAL CONSULTORIA E AUDITORIA S/S RIO DE JANEIRO, Brazil ACAL GROUP VANCOUVER, BRITISH COLUMBIA, Canada Accell Audit & Compliance, P.A. Tampa, Florida Accountantskantoor Foederer B.V. Eindhoven, Netherlands Accounting & Consulting Group, LLP Albuquerque, New Mexico Accru Felsers Pty Ltd Sydney, Australia Accuity LLP Honolulu, Hawaii ACE Auditeurs et Conseils d'Entreprise Paris, France Acquavella, Chiarelli, Shuster, Berkower & Co., LLP Iselin , New Jersey ACSB & Company, LLP San Francisco, California ACT Financial and Tax Services, LLC Stamford, Connecticut ACT FINANCIAL SERVICES GROUP LLC Stamford, Connecticut Adamson, Hood & Company Houston, Texas ADELMAN & COMPANY, PC HUNTINGDON VALLEY, Pennsylvania Adeptus Partners LLC New York, New York Adler, Hasenclever & Asociados Sociedad de CABA, Argentina Responsabilidad Limitada 1666 K Street, N.W. Washington, DC 20006 Telephone: (202) 207-9100 Facsimile: (202) 862-8430 www.pcaobus.org Registrant Headquarters Office Location AGBIMSON & CO., CPA, PC ROCKVILLE CENTRE, New York AgeeFisherBarrett, LLC Atlanta, Georgia AGN ABATAS Auditores Consultores Limitada Santiago, Chile AGN China Regal CPAs Co., Ltd. Haidian District, China Ahearn Jasco + Company, P.A. Pompano Beach, Florida Ahmed Mansour & Associes Tunis, Tunisia AJ. Robbins, PC Denver, Colorado AJBRACKINS CPA PA VERO BEACH, Florida AJSH & Co. Delhi, India akasam & associates Hyderabad, India Akin, Doherty, Klein & Feuge, P.C. San Antonio, Texas Akintola Williams Deloitte LAGOS, Nigeria Akis Bagimsiz Denetim ve Serbest Muhasebeci Mali Istanbul, Turkey Musavirlik AS AKT LLP Salem, Oregon Al Azem and Al Sudairy Certified Public Accountants Riyadh, Saudi Arabia Alan Cole, Chartered Accountant Nassau, Bahamas Alan K. Geer, P.A. TAMPA, Florida ALAN R. SWIFT, CPA, P.A. PALM BEACH GARDENS, Florida Alaska Antwerpen-Waasland bvba Hamme, Belgium Alba Romeo & Co. Makati City, Philippines ALBERT THOMAS NEW YORK, New York Albert Wong & Co. Hong Kong, Hong Kong ALBERT WONG & CO. LLP NEW YORK, New York Albrecht, Viggiano, Zureck & Company, P.C. Hauppauge, New York Alexander Thompson Arnold PLLC Union City, Tennessee ALFIN, FAGIN & FALCE LLP FARMINGTON, Connecticut Alinga Consulting and Audit, LLC Moscow, Russian Federation Allen, Gibbs & Houlik, L.C. Wichita, Kansas Allen, Haight & Monaghan LLP Irvine, California Allred Jackson PC North Logan, Utah ALONSO, CALLIRGOS, MEJIA & ASOCIADOS S.C. LIMA, Peru Alonzo, Bacarrise, Irvine & Palmer, P.C. Houston, Texas Alperin, Nebbia & Associates, CPA, PA Fairfield, New Jersey Alpern Rosenthal Pittsburgh, Pennsylvania AMA CPA Limited Hong Kong, Hong Kong AMEZQUITA & CIA S.A. Bogotá, Colombia Anastasi & Moore, PLLC Spokane, Washington Anchin Block & Anchin LLP New York, New York 1666 K Street, N.W. Washington, DC 20006 Telephone: (202) 207-9100 Facsimile: (202) 862-8430 www.pcaobus.org Registrant Headquarters Office Location Anders Minkler & Diehl LLP St. Louis, Missouri Anderson Anderson & Brown Aberdeen, United Kingdom Anderson Li & Ho Certified Public Accountants Wanchai, Hong Kong Anderson Tackman & Company PLC Green Bay , Wisconsin Andrew J Higginbotham, CPA LABELLE, Florida Andrews Hooper Pavlik PLC Saginaw, Michigan ANIL ASHOK & ASSOCIATES Mumbai, India ANJUM ASIM SHAHID RAHMAN ISLAMABAD, Pakistan Anne Brady McQuillans DFK, Chartered Accountants & Dublin, Ireland Registered Auditor Anthony Kam & Associates Limited Hong Kong, China Anton & Chia, LLP Newport Beach, California Anton Collins Mitchell LLP Denver, Colorado Anupam Bansal & Co. New Delhi, India Anwar & Rekan Jakarta , Indonesia Aoba CPA Limited Hong Kong Aparjeet Singh Chhabra Cumming, Georgia Apex CPA Limited Hong Kong, China APLITEC Paris, France Appelrouth, Farah & Co., P.A. Coral Gables, Florida Aquino, De Cordova, Alfaro & Co., LLP Isla Verde, Puerto Rico Argy, Wiltse & Robinson, P.C. McLean, Virginia Arik Eshel CPA and Associates, PC New York, New York Armanino McKenna LLP San Ramon, California Arnett & Foster, P.L.L.C. Charleston, West Virginia ARNOLD G. GREENE NEW YORK, New York Arnold Gallivan Levesque p.C. Duluth, Georgia Aronson LLC Rockville, Maryland ARORA & BANSAL NEW DELHI, India Arthur F. Bell, Jr. & Associates, LLC Hunt Valley, Maryland ARTHUR LI, YAU & LEE CPA LIMITED HONG KONG, Hong Kong Ary Roepcke Mulchaey, P.C. Columbus, Ohio ASA & ASSOCIATES NEW DELHI, India Asefaw & Ceci, LLP San Diego, California Asher & Company, Ltd. Philadelphia, Pennsylvania Ashland Partners & Company, LLP Jacksonville, Oregon Aska & Co Tokyo, Japan Aslam Malik & Co. Chartered Accountants Lahore, Pakistan Aston Bell CPA Newark, New Jersey ASV & Associates Limited Bangkok, Thailand ATTI & COMPANY, CPAS,PLLC BREWSTER, New York 1666 K Street, N.W. Washington, DC 20006 Telephone: (202) 207-9100 Facsimile: (202) 862-8430 www.pcaobus.org Registrant Headquarters Office Location AUDALIA AUDITORES MADRID, Spain Audit Alliance Singapore, Singapore Audit Conseil Holding Paris, France AUDIT ET CONSEIL UNION PARIS, France Audit Firm "RSM APiK" Limited Liability Company Kyiv, Ukraine Audit Firm Femida Audit LLC Moscow, Russian Federation Audit Network Hungary Kft Budapest, Hungary AuditiA Barcelona, S.L. Barcelona, Spain AuditProfit LLC Moscow, Russian Federation AUREN CENTRO AUDITORES Y CONSULTORES, S.L. Madrid, Spain Austin Niester Schweihofer & Finnegan, P.C. Port Huron, Michigan Averett Warmus Durkee Osburn Henning, P.A. Orlando, Florida Axion Revisionsbyrå AB Malmö, Sweden B F Borgers CPA PC Denver, Colorado B S R & Co. Mumbai, India Babush, Neiman, Kornman & Johnson, LLP Atlanta, Georgia Bader Martin, P.S. Seattle, Washington Baerson, Witonski, Berkowitz & Rubin, LLC Northbrook, Illinois Bailey Murphy + Scarano, LLC BRANFORD, Connecticut Baker Newman & Noyes, P.A. Limited Liability Company Portland, Maine Baker Tilly (Cayman) Ltd. West Bay, Cayman Islands Baker Tilly Audit and Advisory Services (Thailand) Ltd. Sathorn, Thailand Baker Tilly Berk N.V. Gouda, Netherlands BAKER TILLY BRASIL AUDITORES INDEPENDENTES SÃO PAULO, Brazil S/S. BAKER TILLY BRASIL NORTE SS - AUDITORES Manaus, Brazil INDEPENDENTES Baker Tilly China Ltd. Beijing, China Baker Tilly Deutschland GmbH Frankfurt, Germany Baker Tilly Hellas AE Athens, Greece BAKER TILLY HONG KONG LIMITED Hong Kong, Hong Kong Baker Tilly Mexico, S.C. Mexico, Mexico Baker Tilly MKM Dubai, United Arab Emirates BAKER TILLY MONTEIRO HENG KUALA LUMPUR, Malaysia Baker Tilly Mooney Moore Belfast , United Kingdom BAKER TILLY REPUBLICA DOMINICANA C. POR A. Santo Domingo, Dominican Republic Baker Tilly Ryan Glennon Dublin 6, Ireland Baker Tilly Sungto LLC Seoul, Korea, Republic of Baker Tilly TFW LLP Singapore, Singapore 1666 K Street, N.W. Washington, DC 20006 Telephone: (202) 207-9100 Facsimile: (202) 862-8430 www.pcaobus.org Registrant Headquarters Office Location Baker Tilly UK Audit LLP London, United Kingdom Baker Tilly Ukraine LLP Kyiv, Ukraine Baker Tilly Virchow Krause, LLP Chicago, Illinois Baldwin CPAs, PLLC Richmond, Kentucky BALSER, HOROWITZ, FRANK & WAKELING SANTA ANA, California Bambeck, Nickell, & O'Connor, LLP Chattanooga, Tennessee Banker Associates PC Tenafly, New Jersey Banks Finley White & Company , CPAs Birmingham, Alabama BANSAL & CO NEW DELHI, India Bansbach Schübel Brösztl und Partner GmbH Stuttgart, Germany Baratz & Associates, P.A. MARLTON, New Jersey Barbier Frinault & Associés Neuilly-sur-Seine, France Barfield Murphy Shank & Smith PC Birmingham, Alabama Bargalló, Cardoso y Asociados S.C. Mexico, Mexico Barham Guy & McKnight, PA Raleigh, North Carolina Barley, McNamara, Wild, Martin Tampa, Florida Barnes Wendling CPAs, Inc. Cleveland, Ohio Barnes, Dennig & Co., Ltd. Cincinnati, Ohio Barre & Company Union, New Jersey Barthe & Wahrman, P.A. Bloomington, Minnesota Barto, Hoss & Company, P.C. Chattanooga, Tennessee Barzily&Co Certified Public Accountants Jerusalem, Israel BAŞARAN NAS BAĞIMSIZ DENETİM VE SERBEST ISTANBUL, Turkey MUHASEBECİ MALİ MÜŞAVİRLİK A.Ş. Batchelor Frechette McCrory Michael & Co. Providence, Rhode Island Batchelor, Tillery & Roberts, LLP RALEIGH, North Carolina Bates Coughtry Reiss LLP Brea, California BATTAGLIA AVELLINO & CO. CPA PC HUNTINGTON STATION, New York Battelle & Battelle LLP Dayton, Ohio Bauerle and Company P.C. Denver, Colorado Baum & Company, P.A. Miami Beach, Florida Baumann, Raymondo & Company PA Tampa, Florida Baumgarten & Company LLP Cleveland, Ohio BAYLAN BAGIMSIZ DENETIM VE YEMINLI MALI İstanbul, Turkey MUSAVIRLIK A.S. BBD, LLP Philadelphia, Pennsylvania BDO Dublin 2, Ireland BDO Kuala Lumpur, Malaysia BDO & Associados, Sociedade de Revisores Oficiais de Lisbon, Portugal Contas, Lda. 1666 K Street, N.W. Washington, DC 20006 Telephone: (202) 207-9100 Facsimile: (202) 862-8430 www.pcaobus.org Registrant Headquarters Office Location BDO ACENDER AUDITORES CONSULTORES LTDA. SANTIAGO,