| A Chan & Company LLP | 1 | Canada | 25-06-2007 |
| Accell Audit & Compliance, P.A. | 1 | United States | 31-03-2020 |
| Adam Sung Kim Ltd. | 1 | Canada | 02-08-2013 |
| Adams Wooley, Chartered Professional Accountants | 1 | Canada | 05-09-2018 |
| AGT Partners LLP | 1 | Canada | 22-01-2020 |
| AJSH & Co LLP | 1 | India | 14-05-2021 |
| Amyot Gélinas, s.e.n.c.r.l. | 7 | Canada | 15-05-2006 |
| Antares Professional Corporation (Personal Finance Consulting Professional Corporation) | 3 | Canada | 15-02-2019 |
| Armanino LLP | 5 | United States | 27-11-2020 |
| Arnini Stellato LLP (formerly MW Partners LLP) | 1 | Canada | 11-02-2009 |
| Arsenault Best Cameron Ellis | 1 | Canada | 03-10-2014 |
| Assurance Dimensions, Inc. | 1 | United States | 06-05-2019 |
| Assure CPA, LLC | 1 | United States | 30-03-2021 |
| B F Borgers CPA PC | 1 | United States | 03-03-2013 |
| Baker Tilly Curacao | 1 | Netherlands Antilles | 07-08-2015 |
| Baker Tilly HMA LLP (formerly Collins Barrow HMA LLP, Haugen Morrish Angers, CA's) | 2 | Canada | 08-10-2010 |
| Baker Tilly SNT LLP | 4 | Canada | 08-03-2019 |
| Baker Tilly US, LLP (formerly Baker Tilly Virchow Krause, LLP) | 4 | United States | 17-04-2017 |
| Baker Tilly WM LLP (formerly Wolrige Mahon Collins Barrow LLP) | 2 | Canada | 24-02-2004 |
| Bassi and Karimjee LLP | 1 | Canada | 07-02-2018 |
| BCGO S.E.N.C.R.L | 2 | Canada | 12-04-2004 |
| BDO AG | 1 | Switzerland | 15-04-2021 |
| BDO Audit (SA) Pty Ltd | 1 | Australia | 21-08-2020 |
| BDO Audit (WA) Pty Ltd | 1 | Australia | 11-02-2008 |
| BDO Audit Pty Ltd | 3 | Australia | 05-11-2018 |
| BDO Canada LLP | 92 | Canada | 26-03-2007 |
| BDO Limited | 1 | Hong Kong | 24-03-2005 |
| BDO LLP | 2 | United Kingdom | 04-07-2007 |
| BDO RCS Auditores Independentes Sociedade Simples | 1 | Brazil | 02-04-2012 |
| BDO South Africa Incorporated | 1 | South Africa | 29-03-2019 |
| BDO Unicon AO | 1 | Russian Federation | 16-01-2012 |
| BDO USA, LLP | 5 | United States | 20-08-2004 |
| BDRF CPA Inc. (formely Bélanger Dalcourt CPA Inc.) | 1 | Canada | 17-03-2004 |
| Bentleys Audit & Corporate (WA) Pty Ltd | 1 | Australia | 24-01-2020 |
| Berkower LLC | 1 | United States | 06-09-2019 |
| Brightman Almagor Zohar & Co. | 1 | Israel | 28-11-2017 |
| BRUNET ROY DUBÉ CPA, s.e.n.c.r.l. | 1 | Canada | 05-04-2004 |
| Buchanan Barry LLP | 1 | Canada | 26-03-2004 |
| CAN Partners LLP | 1 | Canada | 21-03-2016 |
| Charlton & Company | 1 | Canada | 12-05-2004 |
| Cheng & Cheng Limited | 1 | Hong Kong | 09-12-2009 |
| Cherry Bekaert LLP | 2 | United States | 12-08-2015 |
| Cinnamon Jang Willoughby | 1 | Canada | 25-02-2004 |
| Clearhouse LLP | 1 | Canada | 24-03-2017 |
| CohnReznick LLP | 1 | United States | 26-09-2014 |
| Coulter & Justus, P.C. | 1 | United States | 20-08-2020 |
| Crowe BGK, LLP | 2 | Canada | 05-07-2016 |
| Crowe LLP | 1 | United States | 27-06-2012 |
| Crowe MacKay LLP (formerly MacKay LLP) | 6 | Canada | 26-02-2004 |
| Crowe Soberman LLP | 1 | Canada | 25-02-2004 |
| Crowe U.K. LLP | 1 | United Kingdom | 29-05-2012 |
| Culver & Co | 1 | Canada | 10-04-2005 |
| D&H Group LLP | 1 | Canada | 25-02-2004 |
| Dale Matheson Carr-Hilton LaBonte LLP | 3 | Canada | 27-02-2004 |
| Dart Bryant LLP | 1 | Canada | 26-02-2004 |
| Davidson & Company LLP | 1 | Canada | 26-03-2004 |
| De Visser Gray LLP | 1 | Canada | 20-02-2004 |
| Deeth & Co. LLP | 2 | Canada | 01-09-2020 |
| Deloitte & Associés | 1 | France | 29-03-2019 |
| Deloitte & Touche LLP | 15 | United States | 30-08-2004 |
| Deloitte & Touche LLP | 1 | Singapore | 14-04-2015 |
| Deloitte & Touche Ltda. | 1 | Colombia | 24-01-2020 |
| Deloitte LLP | 25 | Canada | 12-03-2004 |
| Deloitte LLP | 5 | United Kingdom | 03-02-2011 |
| Deloitte SA | 2 | Switzerland | 01-04-2011 |
| Deloitte Touche Tohmatsu | 1 | Hong Kong | 31-05-2005 |
| Deloitte Touche Tohmatsu | 1 | Australia | 09-07-2007 |
| Demers Beaulne, S.E.N.C.R.L. | 1 | Canada | 12-05-2004 |
| DMF SISTEM ULUSLARARASI BAGIMSIZ DENETIM DANISMANLIK VE YMM A.S. | 1 | Turkey | 20-01-2021 |
| DNTW Toronto LLP | 1 | Canada | 22-10-2013 |
| Donnelly & Co. LLP | 1 | Canada | 11-08-2004 |
| Durward Jones Barkwell & Company LLP | 4 | Canada | 23-03-2004 |
| EisnerAmper LLP | 3 | United States | 11-02-2011 |
| Ernst & Young | 4 | Australia | 02-02-2007 |
| Ernst & Young | 1 | Luxembourg | 01-09-2010 |
| Ernst & Young | 1 | New Zealand | 11-12-2020 |
| ERNST & YOUNG (HELLAS) Certified Auditors – Accountants S.A. | 1 | Greece | 26-04-2019 |
| Ernst & Young Associates LLP | 1 | India | 15-10-2008 |
| Ernst & Young Audit | 1 | France | 07-04-2014 |
| Ernst & Young Auditores Independentes S.S. | 1 | Brazil | 27-04-2011 |
| Ernst & Young Cyprus Ltd | 1 | Cyprus | 08-11-2017 |
| Ernst & Young GmbH Wirtschaftsprüfungsgesellschaft | 1 | Germany | 24-02-2021 |
| Ernst & Young LLP | 15 | Canada | 26-03-2004 |
| Ernst & Young LLP | 13 | United States | 27-07-2004 |
| Ernst & Young LLP | 1 | United Kingdom | 03-03-2005 |
| Ernst & Young Ltd. | 1 | Cayman Islands | 17-07-2007 |
| EY Servicios Profesionales de Auditoria y Asesorias SpA. | 1 | Chile | 03-06-2021 |
| FAHN KANNE & CO. GRANT THORNTON ISRAEL | 1 | Israel | 05-04-2019 |
| Farber Hass Hurley LLP | 1 | United States | 29-03-2010 |
| Fazzari & Partners LLP | 1 | Canada | 07-04-2008 |
| Fernandez, Young LLP | 1 | Canada | 30-03-2004 |
| Flabbi & Associates LLP | 1 | Canada | 28-10-2013 |
| Forbes Andersen LLP | 2 | Canada | 19-01-2005 |
| Frazier & Deeter, LLC | 1 | United States | 18-03-2021 |
| Freed Maxick CPAs, P.C. | 2 | United States | 10-04-2015 |
| Friedman LLP | 5 | United States | 20-06-2017 |
| Fruci & Associates II, PLLC | 1 | United States | 12-09-2011 |
| Geib & Company | 1 | Canada | 24-02-2004 |
| Glenn Graydon Wright LLP | 1 | Canada | 15-03-2016 |
| Goodman and Associates LLP (formerly SGGG LLP) | 1 | Canada | 08-04-2004 |
| Government Solutions Group LLP (formerly Collins Barrow Edmonton LLP) | 1 | Canada | 30-03-2004 |
| Grant Thornton Audit Pty Ltd | 1 | Australia | 23-02-2010 |
| Grant Thornton LLP | 85 | Canada | 26-03-2004 |
| Grant Thornton LLP | 8 | United States | 07-09-2004 |
| Grant Thornton New Zealand Audit Limited | 3 | New Zealand | 03-02-2021 |
| Grant Thornton UK LLP | 2 | United Kingdom | 06-01-2009 |
| GreenGrowthCPAs | 1 | United States | 11-02-2019 |
| Groupe RDL Victoriaville S.E.N.C.R.L (anciennement Roy Desrochers Lambert SENCRL) | 1 | Canada | 13-08-2014 |
| Guimond Lavallée Inc | 2 | Canada | 26-08-2004 |
| Hacker, Johnson & Smith PA | 1 | United States | 10-08-2018 |
| Harbourside CPA LLP (formerly Buckley Dodds Parker LLP) | 1 | Canada | 12-03-2004 |
| Haskell & White LLP | 2 | United States | 14-08-2017 |
| Hay & Watson | 1 | Canada | 24-02-2004 |
| Haynie & Company | 2 | United States | 26-07-2007 |
| HDCPA Professional Corporation | 1 | Canada | 06-04-2018 |
| Heaton & Company, PLLC | 1 | United States | 27-06-2016 |
| HLB Hodgson Impey Cheng Limited | 1 | Hong Kong | 14-07-2020 |
| HLB Mann Judd (WA Partnership) | 1 | Australia | 22-02-2008 |
| HML PLT | 1 | Malaysia | 20-09-2021 |
| HNA S.E.N.C.R.L. | 1 | Canada | 08-10-2010 |
| HS & Partners LLP | 1 | Canada | 10-03-2004 |
| JACKSON & CO., LLP | 1 | Canada | 13-07-2021 |
| James Belesiotis, Chartered Accountant | 1 | Canada | 04-08-2009 |
| Jeffrey Weigensberg, CPA, CA, LPA | 1 | Canada | 08-06-2015 |
| Jones & O'Connell LLP | 1 | Canada | 08-03-2005 |
| K. R. Margetson Ltd. | 1 | Canada | 03-01-2006 |
| Kaufman, Rossin & Co., A Professional Association | 1 | United States | 29-04-2021 |
| Ken Lee & Company | 1 | Canada | 08-10-2010 |
| Kenway Mack Slusarchuk Stewart LLP Chartered Professional Accountants, Chartered Accountants | 2 | Canada | 27-02-2004 |
| Kesselman & Kesselman C.P.A.s | 1 | Israel | 18-04-2013 |
| Kingston Ross Pasnak LLP | 1 | Canada | 19-03-2004 |
| Klasner & Solomon | 1 | Canada | 27-02-2004 |
| Kost Forer Gabbay & Kasierer | 1 | Israel | 17-10-2007 |
| Koster, Spinks & Koster LLP | 1 | Canada | 01-03-2004 |
| KPMG | 1 | New Zealand | 28-01-2005 |
| KPMG | 1 | Cayman Islands | 06-08-2019 |
| KPMG | 1 | Ireland | 09-03-2021 |
| KPMG Audit Limited | 1 | Bermuda | 07-05-2014 |
| KPMG Auditores Independentes | 2 | Brazil | 28-09-2007 |
| KPMG Australia | 4 | Australia | 10-01-2005 |
| KPMG Inc | 1 | South Africa | 07-02-2006 |
| KPMG LLP | 42 | Canada | 26-03-2004 |
| KPMG LLP | 11 | United States | 01-09-2004 |
| KPMG LLP | 1 | United Kingdom | 06-11-2013 |
| KPMG S.A.S | 1 | Colombia | 09-04-2012 |
| KPMG SA | 1 | France | 27-09-2019 |
| Kreston GTA LLP | 2 | Canada | 15-10-2013 |
| Kreston Reeves LLP | 1 | United Kingdom | 18-12-2020 |
| KRP LLP | 1 | Canada | 08-04-2004 |
| KWCO, PC | 1 | United States | 29-04-2015 |
| L J Soldinger Associates LLC | 1 | United States | 16-07-2007 |
| Lancaster & David, CPAs | 1 | Canada | 04-03-2004 |
| M&K CPAS PLLC | 1 | United States | 13-01-2009 |
| M.D. Sassi Company | 2 | United States | 16-07-2004 |
| Macias Gini & O'Connell LLP | 4 | United States | 07-10-2019 |
| Mallette sencrl | 27 | Canada | 30-03-2004 |
| MaloneBailey, LLP | 3 | United States | 08-12-2008 |
| Manning Elliott LLP | 4 | Canada | 24-02-2004 |
| Mao & Ying LLP | 1 | Canada | 11-12-2014 |
| Marcum LLP | 11 | United States | 13-04-2010 |
| Mayer Hoffman McCann P.C. | 1 | United States | 30-08-2004 |
| Mazars LLP | 1 | United Kingdom | 25-05-2009 |
| MAZARS SA | 1 | France | 05-10-2020 |
| Mazars, S.E.N.C.R.L. | 3 | Canada | 17-03-2004 |
| McGovern Hurley LLP (formerly UHY McGovern Hurley LLP) | 1 | Canada | 04-03-2004 |
| Meaden & Moore Ltd | 2 | United States | 31-10-2005 |
| Metrix Group LLP | 6 | Canada | 19-04-2019 |
| MNP LLP | 156 | Canada | 27-02-2004 |
| Moore Australia Audit (WA) | 1 | Australia | 12-02-2020 |
| Moore Stephens CPA Limited | 1 | Hong Kong | 03-01-2019 |
| Moore Stephens Moscow Ltd | 1 | Russian Federation | 18-05-2017 |
| Moss Adams LLP | 5 | United States | 27-05-2005 |
| Mowbrey Gil LLP | 1 | Canada | 19-09-2018 |
| MS Partners LLP | 1 | Canada | 24-01-2011 |
| MSLL CPA LLP | 1 | Canada | 03-02-2021 |
| MTA CPA Inc. (fomerly Massie Turcotte & associés inc.) | 1 | Canada | 30-03-2004 |
| NCCA LLP | 1 | Canada | 18-06-2014 |
| NDL Professional Corporation (formerly Nick De Luca, C.P.A., C.A.) | 1 | Canada | 05-03-2004 |
| Nexia Brisbane Audit Pty Ltd | 1 | Australia | 10-03-2010 |
| Norton McMullen LLP (formerly Norton McMullen & Co LLP) | 1 | Canada | 21-01-2010 |
| NVS Professional Corporation (formerly NVS Chartered Accountants Professional Corporation) | 1 | Canada | 07-03-2006 |
| OUM & Co. LLP | 1 | United States | 08-09-2017 |
| Pannell Kerr Forster of Texas, P.C. | 1 | United States | 03-11-2008 |
| Paul J Rozek Professional Corporation | 1 | Canada | 28-01-2019 |
| Pellerin Potvin Gagnon SENCRL | 1 | Canada | 10-08-2004 |
| Pennock Acheson Nielsen Devaney LLP (formerly Pennock Acheson Nielsen Devaney) | 1 | Canada | 23-09-2004 |
| Petrie Raymond, s.e.n.c.r.l. | 1 | Canada | 29-03-2004 |
| Philip Gigan C.A. | 1 | Canada | 16-03-2004 |
| Pitcher Partners | 1 | Australia | 13-06-2014 |
| PIVOTAL LLP | 1 | Canada | 27-02-2004 |
| PKF Brisbane Audit (formerly PKF Hacketts Audit) | 1 | Australia | 23-04-2010 |
| PKF Littlejohn LLP | 1 | United Kingdom | 01-03-2011 |
| PKF Mack | 1 | Australia | 07-09-2011 |
| PKF O'Connor Davies, LLP | 1 | United States | 23-07-2020 |
| Plante & Moran, PLLC | 1 | United States | 12-11-2018 |
| Pollard Gagliardi Navickas LLP | 1 | Canada | 17-03-2004 |
| Prager Metis CPAs, LLC | 1 | United States | 27-09-2019 |
| PricewaterhouseCoopers | 3 | Australia | 06-03-2006 |
| PricewaterhouseCoopers AG | 2 | Switzerland | 19-10-2011 |
| PricewaterhouseCoopers Audit | 1 | France | 03-03-2009 |
| PricewaterhouseCoopers Auditores Independentes | 1 | Brazil | 11-08-2017 |
| PricewaterhouseCoopers Incorporated | 1 | South Africa | 30-06-2010 |
| PricewaterhouseCoopers Limited | 2 | Cyprus | 18-02-2021 |
| PricewaterhouseCoopers LLP | 23 | Canada | 26-03-2004 |
| PricewaterhouseCoopers LLP | 17 | United States | 15-07-2004 |
| PricewaterhouseCoopers LLP | 4 | United Kingdom | 19-02-2009 |
| PricewaterhouseCoopers SRL | 1 | Barbados | 25-04-2019 |
| PSB Boisjoli LLP | 1 | Canada | 06-09-2005 |
| PwC CONTADORES Y AUDITORES S.A.S. | 1 | Colombia | 18-02-2021 |
| Raymond Chabot Grant Thornton S.E.N.C.R.L. | 136 | Canada | 25-03-2004 |
| RBSM LLP | 3 | United States | 05-05-2015 |
| Reanda Certified Public Accountants | 1 | China | 19-09-2006 |
| Rehmann Robson LLC | 3 | United States | 17-04-2015 |
| Reid Hurst Nagy Inc., CPA | 4 | Canada | 24-02-2004 |
| Richter S.E.N.C.R.L./LLP | 2 | Canada | 23-02-2004 |
| Rosenberg Rich Baker Berman P.A. | 1 | United States | 18-02-2021 |
| Rotenberg Meril Solomon Bertiger & Guttilla, PC | 2 | United States | 26-05-2011 |
| RSM Alberta LLP | 3 | Canada | 01-11-2018 |
| RSM Australia Partners | 4 | Australia | 17-04-2009 |
| RSM Canada LLP (formerly Collins Barrow Toronto) | 1 | Canada | 27-02-2004 |
| RSM Hong Kong | 1 | Hong Kong | 02-11-2007 |
| RSM US LLP | 4 | United States | 09-04-2010 |
| RubinBrown LLP | 1 | United States | 09-01-2013 |
| RZN, LLP | 1 | Canada | 16-03-2005 |
| S & W LLP Chartered Professional Accountants | 1 | Canada | 15-03-2004 |
| S. R. Batliboi & Associates LLP | 1 | India | 24-10-2008 |
| S.R.Batliboi & Co. LLP | 1 | India | 24-10-2008 |
| Sadler, Gibb & Associates, LLC | 1 | United States | 04-06-2010 |
| Salles, Sainz - Grant Thornton, S.C. | 1 | Mexico | 06-07-2011 |
| SAM S. MAH INC. | 1 | Canada | 05-01-2005 |
| Saturna Group Chartered Professional Accountants LLP | 1 | Canada | 19-12-2008 |
| Scarrow & Donald, Chartered Professional Accountants, LLP | 1 | Canada | 08-03-2004 |
| SCS Audit & Corporate Services Pty Ltd | 1 | Australia | 30-11-2017 |
| Segal LLP | 1 | Canada | 12-04-2004 |
| SHIM & Associates LLP | 1 | Canada | 11-04-2018 |
| Shimmerman Penn LLP | 1 | Canada | 27-02-2004 |
| simone & company ( formerly parker simone LLP) | 1 | Canada | 24-02-2004 |
| SingerLewak LLP | 2 | United States | 23-06-2015 |
| SMB LLP | 1 | Canada | 23-02-2021 |
| Smythe LLP | 4 | Canada | 19-03-2004 |
| Somekh Chaikin | 1 | Israel | 28-06-2018 |
| SRCO Professional Corporation | 1 | Canada | 16-07-2013 |
| Stantons International Audit & Consulting Pty Ltd | 1 | Australia | 17-11-2014 |
| Stern & Lovrics LLP | 1 | Canada | 04-03-2004 |
| TAILLEFER LUSSIER GAUTHIER SENCRL | 1 | Canada | 03-10-2005 |
| Tanner LLC | 1 | United States | 08-10-2010 |
| TINKHAM LLP | 1 | Canada | 18-05-2018 |
| TPS Thayer LLC | 1 | United States | 26-11-2020 |
| Turner, Stone, & Co., LLP | 1 | United States | 24-03-2017 |
| UHY Farrelly Dawe White Limited | 1 | Ireland, Republic of | 29-10-2013 |
| URISH POPECK & CO, LLC | 1 | United States | 08-12-2015 |
| Valente Pacitti LLP | 1 | Canada | 20-01-2021 |
| Virtus Group LLP | 2 | Canada | 29-03-2004 |
| Wasserman Ramsay | 1 | Canada | 26-02-2004 |
| WDM Chartered Professional Accountants | 1 | Canada | 24-02-2004 |
| Weaver and Tidwell, L.L.P. | 1 | United States | 28-11-2012 |
| Wei, Wei & Co., LLP | 1 | United States | 22-06-2021 |
| Weinberg & Company P.A. | 1 | United States | 15-01-2016 |
| Welch LLP (formerly Welch & Company LLP) | 12 | Canada | 27-07-2004 |
| Williams & Partners Chartered Professional Accountants LLP | 1 | Canada | 10-12-2014 |
| WithumSmith+Brown, PC | 2 | United States | 08-06-2011 |
| Wolf & Company, P.C. | 1 | United States | 22-02-2019 |
| WWC, P.C. | 1 | United States | 08-07-2009 |
| Zeifmans LLP | 1 | Canada | 27-02-2004 |
| Ziv Haft Certified Public Accountants (Isr.) | 1 | Israel | 05-09-2017 |