ISSUER AUDIT CLIENTS OF NON-U.S. REGISTERED FIRMS IN ... - PCAOB

[Pages:20]1666 K Street, N.W. Washington, DC 20006 Telephone: (202) 207-9100 Facsimile: (202) 862-8433



May 18, 2010 (with corrections as of July 21, 2010)

ISSUER AUDIT CLIENTS OF NON-U.S. REGISTERED FIRMS IN JURISDICTIONS WHERE THE PCAOB IS DENIED ACCESS TO CONDUCT INSPECTIONS

Sorted by Issuer

The PCAOB is publishing a list of the issuers that, in 2009 or 2010 (through mid-April), filed with the SEC financial statements audited by a PCAOB-registered firm located in a jurisdiction where the PCAOB is currently prevented from conducting inspections, or located in Hong Kong, where the PCAOB may be prevented from inspecting a firm's audit work related to a company's operations in China. Additional information, as well as a version of this list sorted by jurisdiction and auditor, is available here.

Issuer

Auditor

3SBio Inc.

KPMG Huazhen

51JOB, INC.

PricewaterhouseCoopers Zhong Tian CPAs Limited Company

7 Days Group Holdings LTD AB InBev France S.A.S.

KPMG Huazhen

Klynveld Peat Marwick Goerdeler Bedrijfsrevisoren civil CVBA/SCRL

ABB LTD ACERGY S.A. ACL SEMICONDUCTOR INC Acorn International, Inc.

Ernst & Young AG

Deloitte LLP

JTC Fair Song CPA Firm

Deloitte Touche Tohmatsu Certified Public Accountants Ltd

Actions Semiconductor Co., Ltd.

Deloitte Touche Tohmatsu

Advanced Biomedical Technologies Inc. JIMMY C. H. CHEUNG & CO

ADVANCED OXYGEN TECHNOLOGIES Horwath Revisorerne v.m.b.a INC

AEGEAN MARINE PETROLEUM NETWORK INC.

Deloitte Hadjipavlou Sofianos Cambanis S.A.

Auditor's Location China China

China Belgium

Switzerland United Kingdom China China

Hong Kong Hong Kong Denmark

Greece

ISSUER AUDIT CLIENTS OF NON-U.S. REGISTERED FIRMS IN JURISDICTIONS WHERE THE PCAOB IS DENIED ACCESS TO CONDUCT INSPECTIONS Page 2

Issuer AEGON NV AerCap Holdings N.V.

AGRIA CORP AIRMEDIA GROUP INC.

AIXTRON AG

ALCATEL LUCENT ALCATEL LUCENT ALLIANZ SE

ALLIED IRISH BANKS PLC AllShips Ltd.

Alma Maritime Ltd ALUMINUM CORP OF CHINA LTD AMARIN CORP PLC/UK AMERICAN DAIRY INC AMERICAN ORIENTAL BIOENGINEERING INC Anheuser-Busch InBev S.A.

ANTIVIRAL TECHNOLOGIES, INC. APT SATELLITE HOLDINGS LTD ArcelorMittal ARM HOLDINGS PLC ASIA GLOBAL HOLDINGS CORP. ASIA HEALTH & BEAUTY TREASURE INC

Auditor

Auditor's Location

Ernst & Young Accountants LLP

Netherlands

PricewaterhouseCoopers Accountants N.V.

Netherlands

Ernst & Young

Deloitte Touche Tohmatsu Certified Public Accountants Ltd

Hong Kong China

Deloitte & Touche GmbH Wirtschaftsprufungsgesellschaft

Germany

Deloitte & Associes

Ernst & Young Audit

KPMG AG Wirtschaftspruefungsgesellschaft

France France Germany

KPMG

Ernst & Young (Hellas) Cert. Auditors Accts.

Ireland Greece

Grant Thornton S.A. PricewaterhouseCoopers PricewaterhouseCoopers Grant Thornton Ernst & Young Hua Ming Certified Public Accountants

Greece Hong Kong Ireland Hong Kong China

Klynveld Peat Marwick Goerdeler Bedrijfsrevisoren civil CVBA/SCRL

Belgium

ALBERT WONG & CO. KPMG Huazhen DELOITTE S.A. PricewaterhouseCoopers LLP ZYCPA COMPANY LIMITED Parker Randall CF H.K. CPA Ltd.

Hong Kong China Luxembourg United Kingdom Hong Kong Hong Kong

ASIA PROPERTIES INC

JTC Fair Song CPA Firm

China

ISSUER AUDIT CLIENTS OF NON-U.S. REGISTERED FIRMS IN JURISDICTIONS WHERE THE PCAOB IS DENIED ACCESS TO CONDUCT INSPECTIONS Page 3

Issuer

Auditor

ASIAINFO HOLDINGS INC

Deloitte Touche Tohmatsu

ASIAMART, INC.

ZYCPA COMPANY LIMITED

ASM INTERNATIONAL N V ASML HOLDING NV ASPEN INSURANCE HOLDINGS LTD ASTRAZENECA PLC ATA Inc. Aurum Explorations, Inc. AUTOLIV INC AVANI INTERNATIONAL GROUP INC // AVIVA PLC AXA Baidu, Inc. BANCO BILBAO VIZCAYA ARGENTARIA, S.A.

Deloitte Accountants B.V. Deloitte Accountants B.V. KPMG Audit Plc KPMG Audit Plc KPMG Huazhen ALBERT WONG & CO. Ernst & Young AB Jeffrey Tsang & Co. Ernst & Young LLP PricewaterhouseCoopers Audit Ernst & Young DELOITTE, S.L.

Banco Santander, S.A. Baoshinn Corp BARCLAYS BANK PLC /ENG/ BARCLAYS PLC BHP BILLITON LTD BIOPACK ENVIRONMENTAL SOLUTIONS INC.

DELOITTE, S.L. Dominic K.F. Chan & Co., CPA PricewaterhouseCoopers LLP PricewaterhouseCoopers LLP KPMG Audit Plc WONG LAM LEUNG & KWOK C.P.A. LIMITED

Biostar Pharmaceuticals, Inc.

BJB Career Education Company, Ltd

BMP Sunstone CORP

BONSO ELECTRONICS INTERNATIONAL INC BP PLC

Mazars CPA Limited KPMG Huazhen Grant Thornton Moore Stephens Ernst & Young LLP

BRITISH SKY BROADCASTING GROUP Deloitte LLP PLC

Auditor's Location Hong Kong Hong Kong Netherlands Netherlands United Kingdom United Kingdom China Hong Kong Sweden Hong Kong United Kingdom France Hong Kong Spain

Spain Hong Kong United Kingdom United Kingdom United Kingdom Hong Kong

Hong Kong China Hong Kong Hong Kong United Kingdom

United Kingdom

ISSUER AUDIT CLIENTS OF NON-U.S. REGISTERED FIRMS IN JURISDICTIONS WHERE THE PCAOB IS DENIED ACCESS TO CONDUCT INSPECTIONS Page 4

Issuer BRITISH TELECOMMUNICATIONS PLC /ADR

Auditor PricewaterhouseCoopers LLP

BSN SYSTEMS, INC.

BDO Visura International

BT GROUP PLC

PricewaterhouseCoopers LLP

Auditor's Location United Kingdom

Switzerland United Kingdom

Business Development Solutions, Inc. CADBURY PUBLIC LTD CO CALCITECH LTD Canadian Solar Inc.

Capital Product Partners L.P.

Cascal N.V.

CENTRAL EUROPEAN DISTRIBUTION CORP CENTRAL EUROPEAN MEDIA ENTERPRISES LTD CGG VERITAS CGG VERITAS Changda International Holdings, Inc. Ltd

Charm Communications Inc.

Chemspec International Ltd China Acquisition Group, Inc.

PKF Deloitte LLP H. W. Fisher & Company Deloitte Touche Tohmatsu Certified Public Accountants Ltd Deloitte Hadjipavlou Sofianos Cambanis S.A. PricewaterhouseCoopers Accountants N.V.

PricewaterhouseCoopers Sp. z o.o.

Deloitte LLP

Ernst & Young Audit Mazars SA Mazars CPA Limited PricewaterhouseCoopers Zhong Tian CPAs Limited Company Deloitte Touche Tohmatsu Certified Public Accountants Ltd KPMG Huazhen PKF

Hong Kong United Kingdom United Kingdom China

Greece

Netherlands

Poland

United Kingdom

France France Hong Kong China

China

China Hong Kong

CHINA ADVANCED MEDITECH, INC CHINA BAK BATTERY INC China Cablecom Holdings, Ltd. China Ceramics Co., Ltd

Parker Randall CF H.K. CPA Ltd. PKF UHY Vocation HK CPA Limited Grant Thornton

Hong Kong Hong Kong Hong Kong China

ISSUER AUDIT CLIENTS OF NON-U.S. REGISTERED FIRMS IN JURISDICTIONS WHERE THE PCAOB IS DENIED ACCESS TO CONDUCT INSPECTIONS Page 5

Issuer

Auditor

China Cord Blood Corp

KPMG Huazhen

China Digital TV Holding Co., Ltd.

Deloitte Touche Tohmatsu Certified Public Accountants Ltd

CHINA DIGITAL VENTURES CORP China Distance Education Holdings LTD

ALBERT WONG & CO.

Deloitte Touche Tohmatsu Certified Public Accountants Ltd

CHINA EASTERN AIRLINES CORP LTD PricewaterhouseCoopers

China Education Acquisition Corp.

BEIJING TRUST CERTIFIED PUBLIC ACCOUNTANTS, CO., LTD.

CHINA ENTERPRISES LTD China Finance Online Co. LTD

Deloitte Touche Tohmatsu

Deloitte Touche Tohmatsu Certified Public Accountants Ltd

China Food & Beverage Acquisition Corp. BEIJING TRUST CERTIFIED PUBLIC ACCOUNTANTS, CO., LTD.

CHINA GENGSHENG MINERALS, INC.

China Gerui Advanced Materials Group Ltd

PKF UHY Vocation HK CPA Limited

China Green, Inc.

Parker Randall CF H.K. CPA Ltd.

China GrenTech CORP LTD

KPMG Huazhen

China High Technology Acquisition Corp. BEIJING TRUST CERTIFIED PUBLIC ACCOUNTANTS, CO., LTD.

China Hydroelectric Corp

Ernst & Young

CHINA LIFE INSURANCE CO LTD

PricewaterhouseCoopers

CHINA LINEN TEXTILE INDUSTRY, LTD UHY Vocation HK CPA Limited

China Lodging Group, Ltd

Deloitte Touche Tohmatsu Certified Public Accountants Ltd

CHINA MARINE FOOD GROUP LTD

ZYCPA COMPANY LIMITED

China Mass Media Corp.

China Media Group CORP China MediaExpress Holdings, Inc.

PricewaterhouseCoopers Zhong Tian CPAs Limited Company

ALBERT WONG & CO. Deloitte Touche Tohmatsu

Auditor's Location China China

Hong Kong China

Hong Kong China

Hong Kong China

China

Hong Kong Hong Kong

Hong Kong China China

Hong Kong Hong Kong Hong Kong China

Hong Kong

China

Hong Kong Hong Kong

ISSUER AUDIT CLIENTS OF NON-U.S. REGISTERED FIRMS IN JURISDICTIONS WHERE THE PCAOB IS DENIED ACCESS TO CONDUCT INSPECTIONS Page 6

Issuer China Medical Technologies, Inc.

China Metallic Resources, Inc

Auditor PricewaterhouseCoopers Zhong Tian CPAs Limited Company

Parker Randall CF H.K. CPA Ltd.

CHINA METRO-RURAL HOLDINGS Ltd CHINA MOBILE LTD /ADR/ CHINA MULTIMEDIA, INC. China Nepstar Chain Drugstore Ltd.

Grant Thornton KPMG Huazhen PKF KPMG Huazhen

Auditor's Location China

Hong Kong

Hong Kong China Hong Kong China

CHINA NORTH EAST PETROLEUM HOLDINGS LTD

JIMMY C. H. CHEUNG & CO

China Nuokang Bio-Pharmaceutical Inc.

China Nutrifruit Group LTD

CHINA PETROLEUM & CHEMICAL CORP

Ernst & Young HLB HODGSON IMPEY CHENG KPMG Huazhen

China Precision Steel, Inc. China Real Estate Acquisition Corp.

Moore Stephens

BEIJING TRUST CERTIFIED PUBLIC ACCOUNTANTS, CO., LTD.

China Real Estate Information Corp

Deloitte Touche Tohmatsu Certified Public Accountants Ltd

CHINA SOUTHERN AIRLINES CO LTD CHINA SUN GROUP HIGH-TECH CO China Sunergy Co., Ltd.

KPMG Huazhen

ZYCPA COMPANY LIMITED

Deloitte Touche Tohmatsu Certified Public Accountants Ltd

China Techfaith Wireless Communication Deloitte Touche Tohmatsu Technology LTD

CHINA TECHNOLOGY DEVELOPMENT Deloitte Touche Tohmatsu GROUP CORP

Hong Kong

Hong Kong Hong Kong China

Hong Kong China

China

China Hong Kong China

Hong Kong

Hong Kong

CHINA TELECOM CORP LTD China Timber Work Enterprises Inc. China TopReach Inc. CHINA UNICOM

KPMG Huazhen Parker Randall CF H.K. CPA Ltd. UHY Vocation HK CPA Limited PricewaterhouseCoopers

China Hong Kong Hong Kong Hong Kong

ISSUER AUDIT CLIENTS OF NON-U.S. REGISTERED FIRMS IN JURISDICTIONS WHERE THE PCAOB IS DENIED ACCESS TO CONDUCT INSPECTIONS Page 7

Issuer CHINA VITUP HEALTH CARE HOLDINGS, INC.

China Voice Holding Corp.

China XD Plastics Co Ltd

Auditor ZYCPA COMPANY LIMITED

JIMMY C. H. CHEUNG & CO Moore Stephens

Auditor's Location Hong Kong

Hong Kong Hong Kong

CHINA-BIOTICS, INC

BDO Limited

CHINACAST EDUCATION CORP

Deloitte Touche Tohmatsu Certified Public Accountants Ltd

ChinaEdu CORP

Deloitte Touche Tohmatsu Certified Public Accountants Ltd

CHINAWE COM INC

CHIPMOS TECHNOLOGIES BERMUDA LTD

Mazars CPA Limited Moore Stephens

Chisen Electric Corp CITY TELECOM CNINSURE INC. CNOOC LTD COCA-COLA HELLENIC BOTTLING CO SA

Mazars CPA Limited KPMG Huazhen Deloitte Touche Tohmatsu Ernst & Young PRICEWATERHOUSECOOPERS AUDITING COMPANY SA

Cogo Group, Inc.

COL CHINA ONLINE INTERNATIONAL INC

KPMG Mazars CPA Limited

Concord Medical Services Holdings Ltd CREDIT SUISSE GROUP AG

Ernst & Young KPMG AG

CRH PUBLIC LTD CO

Ernst & Young Chartered Accountants

CRONOS GLOBAL INCOME FUND XV LP

Deloitte LLP

CRONOS GLOBAL INCOME FUND XVI Deloitte LLP LP

CRUCELL NV CRUDE CARRIERS CORP.

Deloitte Accountants B.V.

Deloitte Hadjipavlou Sofianos Cambanis S.A.

Hong Kong China

China

Hong Kong Hong Kong

Hong Kong China Hong Kong Hong Kong Greece

Hong Kong Hong Kong

Hong Kong Switzerland Ireland United Kingdom

United Kingdom

Netherlands Greece

ISSUER AUDIT CLIENTS OF NON-U.S. REGISTERED FIRMS IN JURISDICTIONS WHERE THE PCAOB IS DENIED ACCESS TO CONDUCT INSPECTIONS Page 8

Issuer CRYPTOLOGIC LTD CSR PLC CTRIP COM INTERNATIONAL LTD

Cyclacel Pharmaceuticals, Inc.

DAIMLER AG

Danaos Corp

DAQO NEW ENERGY CORP.

DELHAIZE GROUP

DESWELL INDUSTRIES INC DEUTSCHE BANK AKTIENGESELLSCHAFT DEUTSCHE TELEKOM AG DEUTSCHE TELEKOM AG

DHT Holdings, Inc. DIAGEO PLC DIANA SHIPPING INC.

DIGUANG INTERNATIONAL DEVELOPMENT CO., LTD. DNA Systems, Inc.

Domain Extremes Inc. DryShips Inc.

DUOYUAN GLOBAL WATER INC. EDAP TMS SA

Auditor Grant Thornton

Deloitte LLP

PricewaterhouseCoopers Zhong Tian CPAs Limited Company

Ernst & Young LLP

Auditor's Location Ireland United Kingdom China

United Kingdom

KPMG AG Wirtschaftspruefungsgesellschaft

PRICEWATERHOUSECOOPERS AUDITING COMPANY SA

Deloitte Touche Tohmatsu Certified Public Accountants Ltd

Deloitte Bedrijfsrevisoren / Reviseurs d?Entreprises

BDO Limited

KPMG AG Wirtschaftspruefungsgesellschaft

Ernst & Young GmbH Wirtschaftspruefungsgesellschaft PricewaterhouseCoopers AG Wirtschaftsprufungsgesellschaft

Ernst & Young AS

KPMG Audit Plc

Ernst & Young (Hellas) Cert. Auditors Accts.

BDO China Li Xin Da Hua CPA Co., Ltd.

Germany Greece China Belgium Hong Kong Germany Germany Germany Norway United Kingdom Greece China

PKF

Hong Kong

Dominic K.F. Chan & Co., CPA

Deloitte Hadjipavlou Sofianos Cambanis S.A.

Grant Thornton Ernst & Young Audit

Hong Kong Greece

Hong Kong France

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