PricewaterhouseCoopers is a multinational professional services network of firms operating as partnerships under the PwC brand. The term "PwC" may be used to refer to an individual member firm within the PwC network, or to several or all of them collectively. PwC ranks as the second largest professional services firm network in the world and is considered one of the Big Four accounting firms, along with Deloitte, EY and KPMG.
PwC tower in Madrid, Spain
|Members have different legal structures; both UK and US firms are actually limited liability partnerships|
(Coopers & Lybrand)
|Founder||Samuel Lowell Price, Edwin Waterhouse, William Cooper|
|Headquarters||London, United Kingdom|
|Robert Moritz (Chairman)|
Data & Analytics
|Revenue||US$42.4 billion (2019)|
Number of employees
PwC firms operate in 158 countries, 721 locations, with 250,930 people. As of 2018, 28% of the workforce worked in Asia, 28% in North America and the Caribbean and 30% in Western Europe. The company's global revenues were $41.3 billion in FY 2018, of which $17.06 billion was generated by its Assurance practice, $10.45 billion by its Tax practice and $13.78 billion by its Advisory practice. PwC provides services to 420 out of 500 Fortune 500 companies.
The firm in its present form was created in 1998 by a merger between two accounting firms; Coopers & Lybrand, and Price Waterhouse. Both firms had histories dating back to the 19th century. The trading name was shortened to PwC in September 2010 as part of a rebranding effort.
PricewaterhouseCoopers International Limited, based in London, United Kingdom is a co-ordinating entity for the global network of firms. It manages the global brand and develops policies and initiatives to create a common and coordinated approach in areas such as risk, quality and strategy. It does not provide services to clients.
- 1 History
- 2 Operations
- 3 Legal structure
- 4 Name
- 5 Logo
- 6 Academy of Motion Picture Arts and Sciences
- 7 Sponsorship
- 8 Corporate affairs and culture
- 9 Partnerships
- 10 Staff
- 11 Alumni
- 12 Awards
- 13 Controversies
- 13.1 Gender employment discrimination
- 13.2 Tax issues
- 13.3 American International Group Inc.
- 13.4 ChuoAoyama Suspension
- 13.5 Tyco settlement
- 13.6 Satyam case
- 13.7 Yukos prosecutions
- 13.8 Global Trust Bank Ltd and DSQ Software
- 13.9 Transneft Russia case
- 13.10 Northern Rock
- 13.11 JP Morgan Securities audit
- 13.12 Water privatisation in Delhi
- 13.13 Cattles
- 13.14 PCAOB report on audit inspections
- 13.15 Quinn Insurance
- 13.16 Connaught plc
- 13.17 Tesco
- 13.18 Bank of Tokyo-Mitsubishi UFJ
- 13.19 Luxembourg Leaks
- 13.20 Petrobras Brazil
- 13.21 Australia
- 13.22 BHS
- 13.23 MF Global malpractice lawsuit
- 13.24 BT Italy
- 13.25 Lezo Case
- 13.26 PrivatBank
- 13.27 ESNC case
- 13.28 Colonial Bank Audit
- 13.29 Age Discrimination Lawsuit
- 13.30 Angola corruption
- 14 Recognition
- 15 See also
- 16 References
- 17 Further reading
- 18 External links
The firm was created in 1998 when Coopers & Lybrand merged with Price Waterhouse.
Coopers & LybrandEdit
In 1957 Cooper Brothers; Lybrand, Ross Bros & Montgomery and a Canadian firm McDonald, Currie and Co agreed to adopt the name Coopers & Lybrand in international practice. In 1973 the three member firms in the UK, US and Canada changed their names to Coopers & Lybrand. Then in 1980 Coopers & Lybrand expanded its expertise in insolvency substantially by acquiring Cork Gully, a leading firm in that field in the UK. In 1990 in certain countries including the UK, Coopers & Lybrand merged with Deloitte Haskins & Sells to become Coopers & Lybrand Deloitte: in 1992 they reverted to Coopers & Lybrand.
In 1849 Samuel Lowell Price, an accountant, founded an accountancy practice in London, England. In 1865 Price went into partnership with William Hopkins Holyland and Edwin Waterhouse. Holyland left shortly afterwards to work alone in accountancy and the firm was known from 1874 as Price, Waterhouse & Co. The original partnership agreement, signed by Price, Holyland and Waterhouse could be found in Southwark Towers, one of PwC's important legacy offices (now demolished).
By the late 19th century, Price Waterhouse had gained significant recognition as an accounting firm. As a result of growing trade between the United Kingdom and the United States, Price Waterhouse opened an office in New York in 1890, and the American firm itself soon expanded rapidly. The original British firm opened an office in Liverpool in 1904 and then elsewhere in the United Kingdom and worldwide, each time establishing a separate partnership in each country: the worldwide practice of PW was therefore a federation of collaborating firms that had grown organically rather than being the result of an international merger.
In a further effort to take advantage of economies of scale, PW and Arthur Andersen discussed a merger in 1989 but the negotiations failed mainly because of conflicts of interest such as Andersen's strong commercial links with IBM and PW's audit of IBM as well as the radically different cultures of the two firms. It was said by those involved with the failed merger that at the end of the discussion, the partners at the table realized they had different views of business, and the potential merger was scrapped.
1998 to presentEdit
After the merger the firm had a large professional consulting branch, as did other major accountancy firms, generating much of its fees. Management Consulting Services (MCS) was the fastest growing and often most profitable area of the practice, though it was cyclical. The major cause for growth in the 1990s was the implementation of complex integrated ERP systems for multi-national companies. PwC came under increasing pressure to avoid conflicts of interests by not providing some consulting services, particularly financial systems design and implementation, to its audit clients. Since it audited a large proportion of the world's largest companies, this was beginning to limit its consulting market. These conflicts increased as additional services including outsourcing of IT and back office operations were developed. For these reasons, in 2000, Ernst & Young was the first of the Big Four to sell its consulting services, to Capgemini.
The fallout from the Enron, Worldcom and other financial auditing scandals led to the passage of the Sarbanes–Oxley Act (2002), severely limiting interaction between management consulting and auditing (assurance) services. PwC Consulting began to conduct business under its own name rather than as the MCS division of PricewaterhouseCoopers. PwC therefore planned to capitalize on MCS's rapid growth through its sale to Hewlett Packard (for a reported $17 billion) but negotiations broke down in 2000.
In 2000, PwC acquired Canada's largest SAP consulting partner Omnilogic Systems.
In March 2002 Arthur Andersen, LLP affiliates in Hong Kong and China completed talks to join PricewaterhouseCoopers, China.
PwC announced in May 2002 that its consulting activities would be spun off as an independent entity and hired an outside CEO to run the global firm. An outside consultancy, Wolff Olins, was hired to create a brand image for the new entity, called "Monday". The firm's CEO, Greg Brenneman described the unusual name as "a real word, concise, recognizable, global and the right fit for a company that works hard to deliver results." These plans were soon revised, however. In October 2002, PwC sold the entire consultancy business to IBM for approximately $3.5 billion in cash and stock. PwC's consultancy business was absorbed into IBM Global Business Services, increasing the size and capabilities of IBM's growing consulting practice.
PwC began rebuilding its consulting practice with acquisitions such as Paragon Consulting Group and the commercial services business of BearingPoint in 2009. The firm continued this process by acquiring Diamond Management & Technology Consultants in November 2010 and PRTM in August 2011. In 2012 the firm acquired Logan Tod & Co, a digital analytics and optimisation consultancy, and Ant's Eye View, a social media strategy development and consulting firm to build upon PwC's growing Management Consulting customer impact and customer engagement capabilities.
On 30 October 2013, the firm announced that it would acquire Booz & Company, including the company's name and its 300 partners, after a December vote by Booz & Company partners authorized the deal. On 3 April 2014, Booz & Company combined with PwC to form Strategy&.
On 4 November 2013, the firm acquired BGT Partners, a 17-year-old digital consultancy.
In October 2016, PwC and InvestCloud, LLC, the world's largest Digital App Platform announced that they entered into a non-exclusive joint business relationship designed to accelerate adoption and implementation of the InvestCloud Digital App Platform. PwC will be a preferred implementation and strategy partner of InvestCloud focused on enterprise delivery and innovative development of new financial app capabilities.
In January 2017, PwC announced a five-year agreement with GE to provide managed tax services to GE on a global basis, transferring more than 600 of GE's in-house global tax team to PwC. In addition, PwC will acquire GE's tax technologies and provide managed services not only to GE but also to other PwC clients as well.
PwC's operations are global, but with Europe accounting for 34% of the total, and the Americas 42%. PwC's largest growth in FY18 was in Asia where revenues were up 15%, followed by 12% revenue growth from the Middle East and Africa.
PwC is organized into the following three service lines (the 2017 revenue shares are listed in parentheses):
- Assurance (41%) – Assurance services are those typically associated with financial audits
- Advisory (33%) – Advisory services offered by PwC include two actuarial consultancy departments; Actuarial and Insurance Management Solutions (AIMS) and a sub branch of "Human Resource Services" (HRS). Actuarial covers mainly 5 areas: pensions, life insurance, non-life insurance, health, and investments. AIMS deals with life and non-life insurance and investments, while HRS deals mainly with pensions and group health. PwC has also expanded into the digital media and advertising space.
- Tax (25%) – International tax planning and compliance with local tax laws, customs, human resource consulting, legal services and transfer pricing
Due to its size PwC is able to contribute data analysis to a wide range of areas.
- Calculation of the drone market size: PwC published a report stating that the world drone market will reach close to $127 billion by 2020, with Poland at the forefront of legislation for the commercial use of unmanned aerial vehicles.
- PwC coined the term E7 to describe the seven emerging economies which the company is predicting will take over today's G7 nations by the year 2050. Those emerging nations include: China, Russia, India, Mexico, Indonesia, Turkey and Brazil.
- PwC assesses the risk premiums of countries, an important factor in analyzing the valuation of a business.
- The company analyzes pay parity, the comparative salaries for men versus women. In early 2017 PwC found in one study that it could take 24 years to close the gender pay gap.
- PwC publishes the Low Carbon Economy Index which tracks the extent to which the G20 countries are reducing carbon intensity, which is emissions linked to energy usage.
- The Economy of the Sea is a long-term analysis project of PwC Portugal. Launched ten years ago, Economy of the Sea is part of the HELM project to create an integrated approach to the successful and sustainable “blue economy.”
- PwC developed the Total Impact Measurement and Management (TIMM) framework designed to assist companies in carrying out impact studies which will help them put a value on all a company's activities, products or services. Mervyn King, Chairman of the International Integrated Reporting Council described it as “a huge step forward in assisting companies in thinking on an integrated basis and enabling them to do business in the 21st century. It also helps to change mindsets to take a holistic perspective and move towards Integrated Reporting.”
|Australasia and Pacific||$1.810 billion|
|Central and Eastern Europe||$918 million|
|Western Europe||$13.864 billion|
|Middle East and Africa||$1.559 billion|
PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity due to local legislative requirements. Much like other professional services firms, each member firm is financially and legally independent. PwC is co-ordinated by a private company limited by guarantee under English law, called PricewaterhouseCoopers International Limited. In addition, PwC is registered as a multidisciplinary entity which also provides legal services.
The PricewaterhouseCoopers name was formed by the combination of the names of Price Waterhouse and Coopers & Lybrand, following their merger in 1998. On 20 September 2010, PricewaterhouseCoopers rebranded as PwC, although the legal name of the firm remained PricewaterhouseCoopers.
The following are the several logos the company has used through the years. The current PwC logo was introduced in September 2010, when the company changed its trading name from PricewaterhouseCoopers to PwC. It was designed by Wolff Olins.
Academy of Motion Picture Arts and SciencesEdit
The Academy of Motion Picture Arts and Sciences (AMPAS) has utilized the services of PwC to tally the votes for the Academy Awards since 1935. In addition, the company oversees AMPAS elections, prepares its financial documents, and is responsible for the group's tax filings.
Best Picture announcement errorEdit
At the 89th Academy Awards in 2017 La La Land was incorrectly announced as the winner of Best Picture after PwC partner Brian Cullinan gave presenters Warren Beatty and Faye Dunaway the wrong envelope. PwC was responsible for tabulating the results, preparing the envelopes, and handing them to presenters. It was called "as bad a mess-up as you could imagine." The firm took "full responsibility" for handing the presenters the wrong envelope and apologized for the error, acknowledging that Cullinan and PwC partner Martha Ruiz did not follow protocols for correcting the error quickly. In March 2017, the board of governors for the Academy voted to retain the services of accounting firm PricewaterhouseCoopers, despite the mix-up, saying “new protocols have been established including greater oversight from PwC's U.S. chairman Tim Ryan.”
The firm sponsored nine Canadian athletes in 2011: cyclist Ryder Hesjedal; Olympic gold medalist speed skaters Charles and François Hamelin; wrestler Carol Huynh; para-alpine skier Matt Hallatt; and four additional athletes.
PwC has sponsored the Dutch national soccer team, since 1992.
In May 2016 PwC agreed to renew their sponsorship of the Irish Rugby Football Union (IRFU) for four more years. The sponsorship includes PwC continuing to be the official sponsor of the Ireland U20, Ireland U19 and Ireland U18 teams.
PwC extended its sponsorship of the Players Championship of the Professional Golfer’s Association (PGA) through 2017. The company will be one of only two “Proud Partners” of the annual PGA Tour event which is held every year at TPC Sawgrass.
PwC sponsors Canada's CFO of the year award.
PwC created “The Building Public Trust in Corporate Reporting Awards” (BPTA) in 2002 which now covers the FTSE 100, FTSE 250, private, public and charity sectors for a total of 18 awards.
PwC sponsors Fast Growth Icons, a conference which highlights insights from the builders of successful businesses; a group of attendees who are founders of companies with rapid revenue growth; and offering tips and hands-on learning in founder-to-founder sessions.
The PwC Social Entrepreneurs Club sponsors members through community partners including the School for Social Entrepreneurs and Social Enterprise UK.
In February 2011 PwC was the sponsor of the televised debate “The Future of Employment: The West Isn't Working,” filmed at the World Economic Forum’s annual meeting. The company has been a strategic partner with the WEF since the 1980s.
PwC sponsors a Charitable Foundation, founded in 1949, whose mission it is to “make contributions to the people of the firm in times of financial hardship through the people who care fund, and to nonprofit organizations that support and promote education and humanitarianism.
PwC sponsors PwC Pantomime, a theater group that produces a full scale show whose aim is to bring joy to children from inner-city schools and charities. In 2017 their production of Hansel and Gretel was its 31st pantomime production as part of its community Affairs Program that supports the local community.
PwC sponsors the Buy Social Campaign, the flagship campaign of Social Enterprise UK, which builds markets for social enterprises in the public and private sectors. The Buy Social Corporate Challenge is co-sponsored by PwC, Social Enterprise UK, and the Cabinet Office to bring high-profile businesses together to commit to spending £1 billion with social enterprises by 2020.
Wellbeing of Women is a non-profit organization that works to improve the health of women and babies, supported by PwC.
Corporate affairs and cultureEdit
General corporate cultureEdit
Compared to the other three of the “Big Four,” PwC is said to have a “less competitive” atmosphere. According to one observer, the core to the business is how the firm values and promotes “difference by building an environment where everyone can be themselves.” The company employs large numbers of young workers, with 80 percent of their workforce millennials. PwC uses education to bridge the culture gap between generations. The firm also implements the “Connect-Embed-Improve plan to promote employee engagement. PwC relies on employees sharing of knowledge and learning. Senior staff facilitate learning. Teaching the next generation what they know is one of the keys that ensures that PwC can bring value to its clients.
PwC is committed to diversity in the workplace, holding an annual “Global Diversity Week.”
To promote inclusion, diversity, equality, respect and tolerance in a respectful work environment, PwC Netherlands launched GLEE: Gay Lesbian and Everybody Else network.
In 2011 PwC was appointed to conduct independent monitoring of the Tourism Development and Investment Company, TDIC's Employment Practices Policy, (EPP), which had already been introduced in 2009. Abu Dhabi's TDIC was the first major developer in the Middle East to introduce such a policy, designed to protect the welfare of workers employed by contractors and sub-contractors.
Flexible working hours policyEdit
Global "Code of Conduct"Edit
In 2002 PwC published the accounting profession's first global “Code of Conduct” to help its employees around the world maintain a corporate culture of ethics and integrity. In November 2016 the company updated their Code of Conduct.
In May 2016, at the United Nations Headquarters in New York, PwC was one of the principal sponsors of the inaugural ID2020 Summit. The summit brought together over 400 people to discuss how to provide digital identity to all, a defined Sustainable Development Goal including to 1.5bn people living without any form of recognized identification. Experts in blockchain and other cryptographic technology joined with representatives of technical standards bodies to identify how technology and other private sector expertise could achieve the goal.
PwC is a founding partner with the UN Women HeForShe IMPACT 10x10x10 Initiative to advance gender equality. The initiative created an online course featuring Michael Kimmel, an SUNY Distinguished Professor of Sociology and Gender Studies at Stony Brook University which aims to increase awareness of unconscious gender bias in corporate life. Emma Watson, British actress and UN Women Goodwill Ambassador, is a high-profile supporter of the UN Women's HeForShe campaign.
In 2014 Google announced its partnership with PwC to drive cloud adoption among businesses. Partnering with Google is part of PwC's decision to begin to move its own business to the cloud. PwC is one of three million business customers using paid services through G Suite, previously known as Apps for Work.
PwC began to include the Hewlett Packard Enterprise (HPE) DNS Malware Analytics (DMA) in its Security Assessment Services portfolio.
In January 2017 Oracle and PwC announced their international collaboration to offer accounting software which complied with International Financial Reporting Standard 9.
Karim Textiles Limited, a division of Purbani Group, signed a partnership agreement with PwC in February 2017 to implement SAP-ERP.
In November 2016 PwC acquired technology/consulting firm NSI DMCC, Salesforce's largest implementation partner in the Middle East.
In 2013 PwC and Microsoft Corp. formed a strategic alliance to help companies engaged in enterprise transformation projects using Microsoft Business Solutions technology. In 2016 PwC joined with Microsoft in India to bring the services of both companies to the business community in India.
PwC partners with the United Nations to help keep the international organization's monitoring systems up to date. The two organizations also teamed up to create a course about unconscious biases.
On 26 March 2018 PwC France announced a partnership with Request Network, a Singapore-based blockchain service provider, which had formed a partnership with the Francophone Africa Blockchain Lab.
From 2010 until 2018, the number of employees worldwide rose from a total of about 160,000 to over 250,930. The largest percentage of workers are employed in Western Europe. PwC emphasises the role CEOs play in the transformation of companies to meet the needs of the 21st century marketplace.
|Region||Number of Employees|
|Australia, Pacific Islands and New Zealand||8,966|
|Central and Eastern Europe||11,538|
|Middle East and Africa||15,090|
Notable firm alumni include:
- Phil Knight – Founder Nike, Inc.
- Ed Bastian – CEO Delta Air Lines
- Rich Kramer – Chairman, President and CEO of The Goodyear Tire and Rubber Company
- Brad Tilden – CEO and Chairman of Alaska Airlines
- Sir Ian Powell – Chairman of Capita, an outsourcing company.
- Wendell Weeks – President Corning Inc.
- Mike Dooley – author, speaker and entrepreneur
- Tony Harrington – CEO MinterEllison
- Dhivya Suryadevara – CFO General Motors
- Sir Brian Roche – New Zealand business executive
- Natalie Kwadrans – Business Strategist and Marketing Leader
PwC was ranked #175 on Forbes’ Canada's Best Employers list, #5 on their America's Largest Private Companies list, and #256 on their America's Best Employers list.
Advertising Age named PwC Digital Services Experience Center one of the four best places to work in advertising and media in 2016.
International Accounting Bulletin awarded PwC the “Audit Innovation of the Year” award for 2016.
PwC Singapore won the Best Practice Award in 2016 from the Institute of Singapore Chartered Accountants.
The Australian Financial Review Client Choice Awards recognized PwC with the Market Leader Australia award for 2017.
PwC Australia has been recognized by clients as Market Leader at the Financial Review Client Choice Awards 2016.
In 2016, Brand Finance named PwC as the strongest business to business brand, and one of the world's 10 most powerful brands in their annual index.
PwC ranked #3 in DiversityInc's Top 12 Companies for Global Diversity.
For the second consecutive year PwC was named Global Corporate Ventures Consultancy Firm of the Year.
Strategy&’s strategy+business publication ranked #4 in top research and think tanks globally by Global Think Tanks and Civil Societies Program.
For the 14th consecutive year, PwC Brazil was ranked #1 in the Audit segment on the Carta Capital magazine’s list of ‘As Empresas mais Admiradas no Brasil’ (Brazil's Most Admired Companies.)
PwC US was named one of Fortune's ‘100 Best Companies to Work For’ for the 11th consecutive year of 13 years on the list.
PwC India won the 2016 AMCF (Association of Management Consulting Firms) Global Spotlight Award in the Growth Strategies category.
Gender employment discriminationEdit
In 1989, the United States Supreme Court held that Price Waterhouse must prove by a preponderance of the evidence that the decision regarding employment would have been the same if sex discrimination had not occurred. The accounting firm failed to prove that the same decision to postpone Ann Hopkins's promotion to partnership would have still been made in the absence of sex discrimination, and therefore, the employment decision constituted sex discrimination under Title VII of the Civil Rights Act of 1964. The significance of the Supreme Court's ruling was twofold. First, it established that gender stereotyping is actionable as sex discrimination. Second, it established the mixed-motive framework as an evidentiary framework for proving discrimination under a disparate treatment theory even when lawful reasons for the adverse employment action are also present. Hopkins's candidacy for partnership was put on indefinite hold. She eventually resigned and sued the company for occupational sexism, arguing that her lack of promotion came after pressure to walk, talk, dress, and act more "femininely."
In 1990 a Federal district judge in Washington ordered the firm to make Hopkins a partner. It was the first time in which a court awarded partnership in a professional company as a remedy for sexual or race-based discrimination.
Following the suit, the firm received media attention due to its discriminatory labor practices towards males as well. Although incidents of such labor marginalization take place rarely, there were several cases of unfair work treatment.
- PwC received $55m from Caterpillar Inc. to develop a tax avoidance scheme, according to an investigation of the US Senate. Profits valued at $8bn were shifted from the US to Switzerland, which allegedly made it possible to save more than $2.4bn in US taxes over a decade. In Switzerland profits were taxed at 4%. A PricewaterhouseCoopers partner who was involved in designing the tax savings plan commented: “We'll all be retired when this . . . comes up on audit.”
- In 1990, the US Internal Revenue Service seized most of the assets of Willie Nelson, claiming he owed $32 million in back taxes, including penalties and interest. He sued Price Waterhouse, contending that they put him into tax shelters that were later disallowed by the IRS. The lawsuit was settled for an undisclosed amount.
American International Group Inc.Edit
Business Week said that PwC was American International Group Inc.'s auditor through years of "questionable dealings." AIG on 30 March 2005 said that deals with a Barbados-based insurance company, for instance, may have been incorrectly accounted for over the past 14 years, because an AIG-affiliated company may have been secretly covering that insurer's losses.
BusinessWeek said that PwC appeared to have "dropped the ball" on the deals between AIG and Berkshire Hathaway Inc.'s General Re Corp. General Re transferred $500 million in anticipated claims and premiums to AIG. BusinessWeek asked: "Did the auditor do its job by verifying that AIG was assuming risk on claims beyond the $500 million, thus allowing AIG to account for the deal as insurance? That's Accounting 101 in any reinsurance transaction."
PwC was also criticised by several witnesses during the investigation into AIG's collapse, after the insurer was unable to fulfil its collateral obligations to Goldman Sachs. The insurer was expected to cover the difference in value between the credit default swap contracts it had sold to Goldman Sachs, however the head of the unit at AIG disagreed with the valuation that Goldman presented. According to a memo published by Business Insider, witnesses wondered how PwC was signing off on the accounts for both AIG and Goldman Sachs, when they were using different valuation methods for the swaps contracts (and therefore booked different values for them in their accounts).
ChuoAoyama Audit Corporation (中央青山監査法人, Chūō-Aoyama Kansa Hōjin) was the Japanese affiliate of assurance service of PwC from April 2000 to 2006. In May 2006, the Financial Services Agency of Japan suspended ChuoAoyama from provision of some statutory auditing services for two months following the collapse of cosmetics company Kanebo, of which three of the partners were found assisting with accounting fraud for boosting earnings by the company of about $1.9 billion over the course of five years. The accountants got suspended prison terms up to 18 months from the Tokyo District Court after the judge deemed them to have played a "passive role" in the crime. The suspension was the first ever imposed on a major accounting firm in the country. Many of the firm's largest clients were forced to find replacement auditors before the suspension began that July.
Shortly after the suspension of ChuoAoyama, PwC acted quickly to stem any possible client attrition as a result of the scandal. It set up the PricewaterhouseCoopers Aarata, and some of ChuoAoyama's accountants (but most of the international divisions) moved to the new firm. ChuoAoyama resumed operations on 1 September 2006 under the Misuzu name. However, by this point the two firms combined had 30% fewer clients than did ChuoAoyama prior to its suspension. Misuzu was dissolved in July 2007.
In July 2007, PwC agreed to pay US$229 million to settle a class-action lawsuit brought by shareholders of Tyco International Ltd. over a multibillion-dollar accounting fraud. The chief executive and chief financial officer of Tyco were found guilty of looting $600 million from the company.
In January 2009 PwC was criticised, along with the promoters of Satyam, an Indian IT firm listed on the NASDAQ, in a $1.5 billion fraud. PwC wrote a letter to the board of directors of Satyam that its audit may be rendered "inaccurate and unreliable" due to the disclosures made by Satyam's (ex) Chairman and subsequently withdrew its audit opinions. PwC's US arm "was the reviewer for the U.S. filings for Satyam." Consequently, lawsuits have been filed in the US with PwC as a defendant. Two partners of PricewaterhouseCoopers, Srinivas Talluri and Subramani Gopalakrishnan, have been charged by India's Central Bureau of Investigation in connection with the Satyam scandal. Since the scandal broke out, Subramani Gopalakrishnan has retired from the firm after reaching mandatory retirement age, while Talluri remains on suspension from the firm.
In 2015 PwC India said they were disappointed with court judgement of the case saying, “As we have said many times, there has never been any evidence presented that either of our former partners S Gopalakrishnan or Srinivas Talluri were involved in or were aware of the management-led fraud at Satyam. We understand that Gopal and Talluri are considering filing an appeal against this verdict." In 2018, PwC was banned by India's securities regulator from providing auditing services to public-listed companies for 2 years, PwC was fined $2 million in addition to the suspension. Subsequently, in September 2019, this ban was overruled by the securities appellate tribunal stating that there was no evidence of collusion of PwC in the scam. The tribunal also stated that SEBI had no jurisdiction over audit firms and only ICAI could issue such an order.
Yukos was a Russian oil and gas company that was the target of politically motivated prosecutions by Russian authorities. The company's assets were sold for alleged unpaid taxes and it was declared bankrupt. PwC's audits were the foundation for the firm's defense in a series of continuing trials against former chief executive, Mikhail Khodorkovsky, and the former majority shareholder, Platon Lebedev. The Russian authorities then went after PwC. In March 2007 police raided PwC's Moscow offices, confiscating documents related to Yukos and charging and convicting PwC of failing to pay 243 million rubles, or $9.4 million, in taxes. PwC withdrew its Yukos audits and less than two weeks later authorities cleared PwC of any wrongdoing in regard to its audit.
"In 2007, with the prospect of parole on the horizon, the same prosecutors—with what appears to be the complicity of PricewaterhouseCoopers, Yukos's longtime accounting firm—indicted the two men (Mikhail B. Khodorkovsky and Platon Lebedev), again, bringing a new round of Kafkaesque charges."
A cable from the U.S. embassy in Moscow stated that the trial was politically motivated and that a deposition in a U.S. court by PricewaterhouseCoopers may show that PwC was pressured by the Russian government to withdraw its prior Yukos audits. An embassy source noted that if the audits were not properly withdrawn it "would greatly tarnish PWC's international reputation."
Global Trust Bank Ltd and DSQ SoftwareEdit
India's accounting standards agency ICAI is investigating partners of PwC for professional negligence in the now-defunct Global Trust Bank Ltd. case of 2007. Like Satyam, Global Trust Bank was also based in Hyderabad. This led to the RBI banning PwC from auditing any financial company for over a year. PwC was also associated with the accounting scandal at DSQ Software in India. Following the Satyam scandal, the Mumbai-based Small Investor Grievances Association (SIGA) has requested the Indian stock market regulator SEBI to ban PwC permanently and seize its assets in India alleging more scandals like "Ketan Parekh stock manipulations."
Transneft Russia caseEdit
Upon the completion of the construction of the ESPO (East Siberia-Pacific Ocean) pipeline by Transneftin December 2010, an official report of the Audit Chamber of the Russian Federation suggested that $4 billion was stolen by Transneft insiders. One Federation Council Speaker, Sergei Mironov, called for an investigation. Alexei Navalny, a minority Transneft shareholder and lawyer, accused the company of wrongdoing in his personal blog, and criticized PwC, Transneft's auditor, of ignoring his warnings. PwC denied wrongdoing, stating that, “We believe there are absolutely no grounds for such allegations, and we stand behind our work for OAO AK Transneft.”
In 2007, PwC was criticised by the Treasury Select Committee of the Parliament of the United Kingdom for helping Northern Rock, a client of the firm, to sell its mortgage assets while also acting as its auditor. In 2011, a House of Lords inquiry criticized PwC for not drawing attention to the risks in the business model followed by Northern Rock, which was rescued by the UK government during the financial crisis.
JP Morgan Securities auditEdit
In 2012, the Accountancy and Actuarial Discipline Board (AADB) of the UK fined PwC a record £1.4m for wrongly reporting to the Financial Services Authority that JP Morgan Securities had complied with client money rules which protects client funds. The accountants neglected to check whether JP Morgan had the correct systems in place, and failed to gather sufficient evidence to form opinions on the issue, and as a result, failed to report that JP Morgan failed to hold client money separate from JP Morgan's money. It is the greatest penalty administered to a professional accountancy firm in the UK.
Water privatisation in DelhiEdit
PwC was found to be unethically favored by the World Bank in a bid to privatize the water distribution system of Delhi, India, an effort that was alleged as corrupt by investigators. When bidding took place, PwC repeatedly failed in each round, and the World Bank in each case pressured PwC to be pushed to the next round and eventually win the bid. The effort at privatization fell through when an investigation was conducted by Arvind Kejriwal and the non-governmental organization (NGO) Parivartan in 2005. After submitting a Right to Information (RTI) request, Parivartan received 9000 pages of correspondence and consultation with the World Bank, where it was revealed that the privatization of Delhi's water supply would provide salaries of $25,000 a month to four administrators of each of the 21 water zones, which amounted to over $25 million per year, increasing the budget by over 60% and water taxes 9 times.
The Delhi Jal Board (DJB), which administers the water system of Delhi, was first approached by Parivartan in November 2004, following a report by the newspaper The Asian Age, where the scheme was revealed to the public for the first time. The DJB denied the existence of the project, but after an appeal, the RTI request was granted. The documents revealed that the project began in 1998, in complete secrecy within the DJB administration. The DJB approached the World Bank for a loan to improve the water system, which it approved, and the effort began with a $2.5 million consultation loan. The Delhi government could have easily provided the money, and the interest rate of 12% that was to be loaned by the World Bank could have been raised on capital markets for 6%. Following the consultation, 35 multi-national companies bid, of which six were to be short listed. When PwC was in 10th place, the World Bank said that at least one company should be from a developing country, and since PwC made the bid from its Kolkata office, it was dubbed an "Indian" company, and its rank was dropped to 6th. When PwC failed in the second round, the World Bank pressured the DJB to start over with a fresh round of bidding. Only one company succeeded in the new round that was not PwC, and the World Bank had the lowest marks from an evaluator thrown out. The contract was awarded to PwC in 2001. Following the investigation by Parivartan, a campaign was waged by Kejriwal, Aruna Roy, and other activists across Delhi, and the DJB withdrew the loan application to the World Bank.
In 2013 Cattles plc brought a legal action against PwC in the UK in respect of the 2006 and 2007 audits claiming that they had failed to carry out adequate investigations. Cattles, a UK consumer finance company, later discovered control weaknesses which caused its loan book to be materially overstated in its balance sheet; having been listed as a FTSE250 company, it subsequently lost its listing. PwC disputed this legal claim. The claim was settled out of court on undisclosed terms.
The Financial Reporting Council (FRC) issued a fine of £2.3m on PwC and ordered the firm to pay £750,000 costs following their investigation of the 2007 audits of Cattles and its principal trading subsidiary. PwC admitted their “conduct fell significantly short of the standards reasonably to be expected of a member firm” in respect of the 2007 financial statements. The FRC said that PwC had insufficient audit evidence as to the adequacy of loan loss provisions.
PCAOB report on audit inspectionsEdit
The Public Company Accounting Oversight Board (PCAOB) report on audit work carried out by PwC in 2014 in respect of US public companies identified significant deficiencies in 17 of 58 audits examined. The PCAOB report on work carried out in 2015 identified significant deficiencies in 12 of 55 audits examined.
PwC Ireland is being sued by the joint administrators of Quinn Insurance Limited (QIL) for €1bn. Having been audited by PwC for the years 2005 to 2008, QIL went into administration in 2010. The administrators allege that PwC should have identified a material understatement of QIL's provisions for claims.
Connaught plc, a UK former FTSE 250 Index outsourcing company operating in property maintenance for the social housing and public sector, was put into administration on 2010 after reporting material losses. In 2017, the Financial Reporting Council (FRC) severely reprimanded PwC and its audit partner following an investigation of their conduct in respect of the 2009 audit of Connaught. PwC was fined a record £5 million plus costs.
In 2014 Tesco, a UK retailer, announced that it had overstated profits by £263m by misreporting discounts with suppliers. The Financial Reporting Council started an investigation into accounting practices at Tesco and into the conduct of PwC in carrying out its audits in 2012, 2013 and 2014. Two members of Tesco's Audit Committee, responsible for monitoring Tesco's relationship with its auditors, had themselves previously worked for PwC, including its chairman, Ken Hanna; he later stood down. In 2015 PwC were replaced as auditors of Tesco, ending a 32-year engagement, following a tender process to which they did not participate. In June 2017 the Financial Reporting Council said there was no "realistic prospect" that a tribunal of the UK's accountancy watchdog would rule against the auditor PwC concerning its involvement in Tesco's 2014 case.
Bank of Tokyo-Mitsubishi UFJEdit
In 2014, The Bank of Tokyo-Mitsubishi UFJ was investigated by New York banking regulators over its role in routing payments for Iranian customers through its New York branch in violation of U.S. sanctions. It was found that PwC had altered an investigation report on the issue; PwC itself was fined $25 million in relation to the matter.
The firm helped multinational companies obtain 548 legal tax rulings in Luxembourg between 2002 and 2010. The rulings provide written assurance that companies’ tax-saving plans will be seen favorably by the Luxembourg authorities. The companies saved billions of dollars in taxes with these arrangements. Some firms paid less than one percent tax on the profits they shifted to Luxembourg. Employees or former employees of PwC provided documentation of the rulings to journalists. PwC UK's head of tax was before the UK's public accounts committee and was questioned about lying regarding the marketing of these tax avoidance schemes. He told the committee the financing, investments and tax structure is legal and well known to the British government. “If you want to change the Lux tax regime, the politicians could change the Lux tax regime.” The disclosures attracted international attention and comment about tax avoidance schemes in Luxembourg and other tax havens. The revelations later led to a series of EU-wide measures aimed at regulating tax avoidance schemes and tax probes into several EU companies. PwC initiated charges against the two whistleblowers that revealed the LuxLeaks tax controversy. In March 2017 a Luxembourg appeals court upheld their convictions, but with reduced sentences.
The Bill & Melinda Gates Foundation by Microsoft founder Bill Gates has sued Petrobras and accounting firm PwC Brazil arm over investment losses due to corruption at the Brazilian oil company. The filings have also alleged that PwC's Brazil affiliate, PricewaterhouseCoopers Auditores Independentes, played a significant role by attesting to Petrobras financial statements and ignoring warnings.
CEO, Luke Sayers, is a vocal supporter of gay marriage and had the firm prepare a report in 2016 projecting the excessive cost of a plebiscite on the issue. Mark Allaby, a senior executive at PwC, left the board of the Australian Christian Lobby, a group campaigning against same-sex marriage, following outrage.
Shopping center giant Centro understated its current liabilities by more than $3 billion and almost collapsed when it was unable to refinance its debt during the global financial crisis. PwC was Centro's auditor and admitted negligence. Centro and PwC paid a $200 million settlement to resolve the shareholder class action, the largest ever in Australia.
PwC in the UK is being investigated by the Financial Reporting Council over its conduct in relation to the audit of BHS for the year to 30 August 2014. PwC completed their audit of financial statements in which BHS was described as a going concern days before its sale for £1 to a consortium with no retail experience. BHS collapsed the following year with a substantial deficit in its pension fund.
MF Global malpractice lawsuitEdit
In 2016, United States federal judge rejected PwC's bid to dismiss a $3 billion lawsuit accusing the accounting firm of professional malpractice for helping cause the October 2011 bankruptcy of MF Global Holdings Ltd, a brokerage once run by former New Jersey Governor Jon Corzine.
BT Group (British Telecom), a client of PwC, reported in 2017 that profits in its Italian subsidiary had been over-stated by £530 million. BT reportedly sought the immediate replacement of PwC as auditors following a breakdown of trust, but had existing commercial relationships with the other Big 4 firms which would have prevented their early appointment. BT subsequently stated that its audit would be put out to tender to identify a replacement for PwC. The Financial Reporting Council has begun an investigation of PwC's audit of BT.
PwC Spain is being investigated by the Spanish National Court as part of the Lezo Case for participating in and profiting from the embezzlement of public funds to illegally finance the People's Party (PP) political party in the Community of Madrid.
PwC Ukraine had its audit license removed by the National Bank of Ukraine in July 2017 for its alleged "verification of misrepresented financial information" leading to a $5.5 billion balance-sheet hole in PrivatBank. The government of Ukraine had had to rescue PrivatBank by nationalisation in 2016 to protect its 20 million customers.
In December 2016, researchers at ESNC discovered a vulnerability in PwC's software which could allow a malicious party to manipulate accounting documents and financial results, bypass change management controls, and bypass segregation of duties restrictions which could result in fraud, theft or manipulation of sensitive data, as well as the unauthorized payment transactions and transfer of money. PwC tried to suppress this research through legal means and a "cease and desist" order, but the researchers published their findings regardless.
Colonial Bank AuditEdit
In 2017, the U.S. District Court for the Middle District of Alabama held PwC liable for professional negligence in its audit of Colonial Bank, which failed in 2009 after filing materially false financial information with the SEC. A federal judge later ordered PwC to pay the FDIC $625 million in December, the largest-ever judgement against a U.S. audit firm. The FDIC reached a $335 million settlement with PwC in March 2019.
Age Discrimination LawsuitEdit
In 2016, PwC was accused of disproportionately hiring younger workers and fostering "an age-conscious workplace in which youth is highly valued."  Plaintiffs estimated that younger applicants are over 500% more likely to be hired than candidates over age 40. In March 2019, a collective action related to the case was certified by a federal judge in San Francisco.
In 2020, leaked documents revealed that PwC had overseen multiple deals in which Isabel dos Santos, the daughter of the former president of Angola, made a fortune while in charge of the state oil company, Sonangol. Her husband, Congolese businessman and art collector Sindika Dokolo, made millions from a suspiciously one-sided partnership with the state diamond company, Sodiam, to buy a stake in Swiss luxury jeweller De Grisogono.
- Brand Finance ranked PwC among the world's 500 most valuable brands in 2017.
- The company was recognized by The European Diversity Awards as the ‘Most Inclusive Employer of the Year’ in 2015.
- PwC's Public Sector practice was awarded the Malcolm Baldrige National Quality Award in 2014.
- PwC received the full five stars on the BITC Corporate Responsibility Index for several years, and achieved it again in 2016 with a score of 99%. They were one of only four professional services companies to do so.
- Gartner recognized PwC with a Top Rating for Financial Consulting.
- "Chronology". PricewaterhouseCoopers. Archived from the original on 10 October 2010. Retrieved 27 September 2010.
- "How we are structured". PricewaterhouseCoopers. Retrieved 1 October 2016.
- "Our leadership team". PricewaterhouseCoopers. Retrieved 14 August 2016.
- "PwC Global Annual Review 2019". pwc.com. Retrieved 15 January 2020.
- "Deloitte overtakes PwC as world's biggest accountant". The Telegraph. Retrieved 24 November 2016.
- "Big 4 Accounting Firms – Who They Are, Facts and Information". accountingverse.com. Retrieved 25 May 2017.
- PricewaterhouseCoopers. "Revenues". PwC. Retrieved 16 July 2019.
- PricewaterhouseCoopers. "Revenues". PwC. Retrieved 16 July 2019.
- Sinclair, Lara (20 September 2010). "Logo puts case first and last". The Australian. Retrieved 27 September 2010.
- "Global Annual Review 2019". PwC. Retrieved 24 January 2020.
- "America's Largest Private Companies". Forbes. 9 August 2017. Retrieved 28 June 2018.
- "ICAEW: Firms family trees".
- "Profile – Michael Jordan of Cork Gully". Management Today. 1 January 1993. Archived from the original on 28 May 2012. Retrieved 3 August 2012.
- "ICAEW family trees". Icaew.com. Archived from the original on 28 February 2010.
- Accounting for Success: a History of Price Waterhouse in America 1890–1990. Harvard Business School Press. ISBN 978-0-87584-328-5.
- "Price Waterhouse (Biographical details)". The British Museum. Retrieved 17 August 2013.
- "University of Washington: Accounting firms and organisations". Faculty.washington.edu.
- "Accounting Giants Call Off Merger Plan : Price Waterhouse, Arthur Andersen Cite 'Differences'". Los Angeles Times. 26 September 1989. Retrieved 17 August 2013.
- Price Waterhouse and Coopers & Lybrand to merge Weekly Corporate Growth Report 29 September 1997
- Ernst & Young sells consulting unit to Cap Gemini Cnet News, 29 February 2000
- Hewlett-Packard drops PWC bid BBC News, 13 November 2000
- "Passion for business takes entrepreneur from software to cars to music". therecord.com.
- Andersen Affiliates in China to Join Rival Singapore News, 21 March 2002
- "Monday name change for PwC". BBC. 10 June 2002. Retrieved 14 December 2014.
- Monday name change for PwC, BBC News, 10 June 2002.
- IBM buying PricewaterhouseCoopers' consulting business Technology, 31 July 2002
- In close race for No 1, Deloitte, PwC grow apace Fox Business, 30 October 2013
- PricewaterhouseCoopers to Buy Consulting Firm Diamond Management Wall Street Journal, 24 August 2010
- PwC acquires global consulting firm PRTM International Accounting Bulletin, 23 August 2011
- "PwC acquires digital analytics consultancy". Top Consultant. 15 March 2012. Retrieved 26 October 2014.
- PwC Buys Social Media Consulting Firm Accounting Today, 24 September 2012
- "PricewaterhouseCoopers Advisory Services LLC (PwC Advisory Services)|Company Profile|Vault.com". Vault. Retrieved 3 May 2017.
- "PwC to bulk up with planned Booz & Company". ft.com. 30 October 2013.
- Nisen, Max. "Why PwC just changed the name of its 100-year-old consulting acquisition". Quartz. Retrieved 3 May 2017.
- WC strikes deal to buy BGT Partners South Florida Business Journal, 4 November 2013
- "InvestCloud". InvestCloud. 12 November 2008. Retrieved 15 June 2017.
- "PwC hiring GE tax team". Tax Pro Today. Retrieved 3 May 2017.
- Russolillo, Steven (30 November 2017). "Bitcoin Goes to the Big Four: PwC Accepts First Digital-Currency Payment". Wall Street Journal. ISSN 0099-9660. Retrieved 12 December 2017.
- Wilkers, Ross (20 July 2018). "PwC public sector arm rebrands to 'Guidehouse'". Washington Technology. Retrieved 17 December 2019.
- Terry, Robert J. (23 July 2018). "PwC's Veritas-owned U.S. public sector business now has a name". Washington Business Journal. Retrieved 17 December 2019.
- "PwC Reports $35.9 bn in Global Revenues". Accounting Today. Retrieved 4 May 2017.
- "PwC Revenue 2016 – (What are the 2016 global results of PwC?)". big4accountingfirms.com. Retrieved 4 May 2017.
- "Global Annual Review 2018". pwc.com. Retrieved 16 July 2019.
- "PwC Global Annual Review 2014" (PDF). PwC. Retrieved 8 October 2014.
- "Actuarial & Insurance Management Solutions". PwC. Archived from the original on 27 March 2006.
- Vranica, Suzanne; O’Reilly, Lara (22 June 2018). "Cannes Ad Festival Reflects Advertising's Changing Guard". Wall Street Journal. ISSN 0099-9660. Retrieved 8 October 2018.
- "World Drone Market Seen Nearing $127 Billion in 2020, PwC Says". Bloomberg.com. 9 May 2016. Retrieved 8 May 2017.
- "Here Comes the Latest Drone Army". Fortune. Retrieved 8 May 2017.
- "Indian economy projected to overtake US by 2040 in purchasing power parity terms: PwC report – Times of India". The Times of India. Retrieved 8 May 2017.
- PricewaterhouseCoopers. "Country risk premia quarterly update". PwC. Retrieved 8 May 2017.
- Fernandez, Pablo; Aguirreamalloa, Javier; Corres, Luis (May 2011). "Market Risk Premium Used in 56 Countries in 2011: A Survey with 6,014 Answers" (PDF). IESE Business School. Archived from the original (PDF) on 1 November 2011. Retrieved 8 May 2017.
- "Gender pay gap won't close until 2041 | ICAEW Economia". economia.icaew.com. Retrieved 8 May 2017.
- Tomorrow, Blue & Green. "PwC Low Carbon Economy Index : Reaction & Response – Blue and Green Tomorrow". blueandgreentomorrow.com. Retrieved 8 May 2017.
- "Environment Analyst | Business news and analysis". Environment Analyst. Retrieved 8 May 2017.
- "Global carbon intensity falls, on declining coal use". Climate Home – climate change news. 1 November 2016. Retrieved 8 May 2017.
- "China Leads Decarbonization Race As Global Carbon Intensity Falls 2.8%, Says PwC". CleanTechnica. Retrieved 8 May 2017.
- "Sustaining the blue economy | ICAEW Economia". economia.icaew.com. Retrieved 8 May 2017.
- "Bioinsight". Bioinsight. Retrieved 8 May 2017.
- Balch, Oliver (23 September 2013). "Will new metrics system help companies measure overall impacts?". The Guardian. ISSN 0261-3077. Retrieved 8 May 2017.
- "Groundbreaking study measures impact of TUI's tourism operations". www.tuigroup.com. Retrieved 8 May 2017.
- PricewaterhouseCoopers. "PwC member firm locations". PwC. Retrieved 7 May 2017.
- PricewaterhouseCoopers. "Office locations". PwC. Retrieved 7 May 2017.
- "New Seaport office tower fetches big price for developer – The Boston Globe". BostonGlobe.com. Retrieved 7 May 2017.
- "PwC Tower Headquarters – Atterbury". www.atterbury.co.za. Retrieved 7 May 2017.
- "Revenue by regions". pwc.com. PwC. Retrieved 16 July 2019.
- PricewaterhouseCoopers. "How we're doing". PwC. Retrieved 7 May 2017.
- PricewaterhouseCoopers. "How we are structured". PwC.
- PricewaterhouseCoopers. "How we are structured". Retrieved 29 November 2016.
- "All Your Profits Are Belong To Us". Above the law. 5 November 2014. Retrieved 6 November 2014.
- Gyorkos, Ana (16 September 2010). "PricewaterhouseCoopers rebrands to 'pwc'". International Accounting Bulletin. Retrieved 8 May 2017.
- UnderConsideration. "Brand New: PricewaterhouseCoopersWasALongName". www.underconsideration.com. Retrieved 8 May 2017.
- "PWC's Mighty Morphin' Logo Adapts to Web, Print, and Beyond [Video]". Co.Design. 25 January 2012. Retrieved 8 May 2017.
- McKenna, Francine. "PwC Ensures Oscar® Ballot Integrity In 'Partnership' With Everyone Counts, Inc". Forbes. Retrieved 9 May 2017.
- Maddaus, Brent Lang, James Rainey, Gene (2 March 2017). "Oscars: PwC Has Deeper Relationship With Academy Than Just Awards Show". Variety. Retrieved 9 May 2017.
- "Oscars: How the Wrong Envelope Triggered a Best Picture Fiasco". The Hollywood Reporter. Retrieved 9 May 2017.
- Pylas, Pan (27 February 2017). "PwC's hard-won reputation under threat after Oscars mix-up". The Chicago Tribune. Associated Press. Retrieved 27 February 2017.
- Rapoport, Michael (27 February 2017). "Oscar Overseer PricewaterhouseCoopers Apologizes for Award Mixup". Wall Street Journal. ISSN 0099-9660. Retrieved 9 May 2017.
- Sandra Gonzalez and Megan Thomas. "PwC: 'We failed the Academy' in best picture mess up". CNN. Retrieved 9 May 2017.
- "PWC Weekly Insights – CFL.ca". CFL.ca. Retrieved 11 May 2017.
- PricewaterhouseCoopers. "Sponsor of the Red Devils". PwC. Retrieved 11 May 2017.
- "PwC: Team PwC sponsorship program for Canadian athletes kicks off | Big4.com". www.big4.com. Archived from the original on 7 July 2018. Retrieved 11 May 2017.
- "PwC | knvb". www.knvb.nl. Retrieved 11 May 2017.
- "PwC announces renewal of sponsorship deal with IRFU". The Irish Times. Retrieved 15 May 2017.
- "PwC extends as a 'Proud Partner' of Players Championship". Retrieved 15 May 2017.
- "Canada's CFO of The Year – Canada's CFO of The Year Award". cfoy.ca. Retrieved 11 May 2017.
- PricewaterhouseCoopers. "The Building Public Trust Awards 2017". PwC. Retrieved 11 May 2017.
- "Startupbootcamp Copenhagen Announces Sponsorship Deal with PwC – Startupbootcamp". Startupbootcamp. 5 December 2012. Retrieved 11 May 2017.
- "PwC forges closer relationships with young tech entrepreneurs at 'Slush'". PwC press room. 5 November 2015. Retrieved 11 May 2017.
- DataFox. "Fast Growth Icons 2017 in London, 2017 Sponsors, Speakers, and Exhibitors by DataFox". DataFox. Retrieved 11 May 2017.
- PricewaterhouseCoopers. "PwC Social Entrepreneurs Club". PwC. Retrieved 11 May 2017.
- CNBC (3 February 2011). "PwC Caps Commercial Deals For CNBC's Coverage Of The World Economic Forum Annual Meeting". CNBC. Retrieved 11 May 2017.
- PricewaterhouseCoopers. "World Economic Forum". PwC. Retrieved 11 May 2017.
- "Pricewaterhousecoopers Charitable Foundation, Inc. – GuideStar Profile". www.guidestar.org. Retrieved 11 May 2017.
- "APEC CEO Summit 2016". APEC CEO SUMMIT PERU 2016 (in Spanish). Retrieved 11 May 2017.[permanent dead link]
- "National Center for APEC | APEC CEO Summit". www.ncapec.org. Retrieved 11 May 2017.
- PricewaterhouseCoopers. "Join PwC at Mobile World Congress". PwC. Retrieved 11 May 2017.
- "Much needs to be done to propel India's global standing: WEF-PwC report". The Economic Times. Retrieved 11 May 2017.
- PricewaterhouseCoopers. "PwC Pantomime". PwC. Retrieved 15 May 2017.
- "PricewaterhouseCoopers LLP – Hansel and Gretel – Sadler's Wells Theatre". www.sadlerswells.com. Retrieved 15 May 2017.
- "Corporate Partners-RCO". www.concertgebouworkest.nl. Retrieved 15 May 2017.
- PricewaterhouseCoopers. "Buying Social". PwC. Retrieved 15 May 2017.
- "Under 25? Strapped for cash? Love the theatre? Join PwC under 25s Club". Arts & Business. 25 March 2014. Retrieved 15 May 2017.
- PricewaterhouseCoopers. "Wellbeing of Women". PwC. Retrieved 15 May 2017.
- "Private Business Awards (PBA)". www.ukpba-awards.co.uk. Retrieved 15 May 2017.
- "Subscribe to read". www.ft.com. Retrieved 15 May 2017.
- "Working for PWC, Deloitte, EY and KPMG. What's the difference?". eFinancialCareers. 28 April 2016. Retrieved 4 May 2017.
- "Sarah Churchman on Values and Culture at PwC – SuitAndPie". suitandpie.co.uk. Retrieved 4 May 2017.
- Wingard, Jason (22 September 2016). "Does Your Corporate Culture Support the Organizational Strategy You Need?". Huffington Post. Retrieved 4 May 2017.
- Weinreb, Ellen (9 April 2014). "PwC: 10 tips to bolster employee engagement". GreenBiz. Retrieved 4 May 2017.
- "Learning Is Doing at PwC". Chief Learning Officer – CLO Media. 16 May 2016. Retrieved 4 May 2017.
- "PwC shares 10 diversity and inclusion lessons". Retrieved 4 May 2017.[permanent dead link]
- "PWC". Workplace Pride. 2 September 2013. Archived from the original on 21 May 2017. Retrieved 4 May 2017.
- "TDIC releases fourth annual independent monitoring report on employment practices policy by Pricewaterhousecoopers". wam. Retrieved 4 May 2017.
- "PwC report shows progress by TDIC in worker treatment | Zawya MENA Edition". Retrieved 4 May 2017.
- PricewaterhouseCoopers. "Helping to protect workers' rights in the Middle East: Global Annual Review 2016". PwC. Retrieved 4 May 2017.
- Bolza, Miklos. "Trust, culture behind PWC's flexible working policy". HR Online. Retrieved 4 May 2017.
- "PricewaterhouseCoopers sets its people free by making all roles flexible". Financial Review. 3 August 2015. Retrieved 4 May 2017.
- Account, Admin (20 November 2002). "PwC Announces Its Global Code of Conduct". AccountingWEB. Retrieved 4 May 2017.
- "Living our Purpose and Values: PwC's Code of Conduct" (PDF). November 2016. Retrieved 4 May 2017.[permanent dead link]
- "strategy+business: international business strategy news articles and award-winning analysis". www.strategy-business.com. Retrieved 4 May 2017.
- "A culture of success: Using culture for world-class results in GCC companies". Archived from the original on 17 June 2017. Retrieved 4 May 2017.
- Apolitical (24 November 2016). "How Sixty Million Refugees Can Prove Who They Are". Huffington Post. Retrieved 30 May 2017.
- "Fighting for a Secure Digital Identity for All -- Redmondmag.com". Redmondmag. Retrieved 30 May 2017.
- "ID2020 holds Inaugural Summit at the United Nations". ID2020. Retrieved 30 May 2017.
- "Emma Watson launches 10 by 10 by 10". UN Women. Retrieved 30 May 2017.
- "UN and PwC Launch Corporate Unconscious Gender Bias Training". Fortune. Retrieved 30 May 2017.
- United Nations (22 September 2014), Emma Watson at the HeForShe Campaign 2014 – Official UN Video, retrieved 30 May 2017
- "PwC partners with Google to drive enterprise cloud adoption – TechRepublic". TechRepublic. Retrieved 1 June 2017.
- "PwC and Google bring transformation to work". gsuite.google.com. Retrieved 1 June 2017.
- Staff, 9to5 (28 October 2014). "Google announces PwC as latest Apps for Work and Google Cloud Platform partner". 9to5Google. Retrieved 1 June 2017.
- "Google Boosts Gmail Attachment Limit to 50 MB for Recipients – DST Contributed Content on Data Storage Today". www.data-storage-today.com. Retrieved 1 June 2017.
- "Coursera partners with PwC in employee re-skilling exercise". The Hindu. Retrieved 6 June 2017.
- "Hewlett Packard Enterprise Leads Transformation of Cyber Defense With "Build it In" and "Stop it Now" Approach". 1 March 2016. Retrieved 6 June 2017.
- "DXC Technology is formally launched". www.techtradeasia.info. Retrieved 6 June 2017.
- "Oracle and PwC to jointly offer IFRS 9 compliance solutions". Accounting Today. Retrieved 6 June 2017.
- "Karim Textiles ink deal with PwC". The Financial Express Online Version. Retrieved 6 June 2017.
- "PwC buys Dubai-based technology firm". www.tradearabia.com. Retrieved 6 June 2017.
- www.ETCIO.com. "PwC, Microsoft join to empower India's digital transformation – ET CIO". ETCIO.com. Retrieved 6 June 2017.
- "business.un.org". business.un.org. Retrieved 1 June 2017.
- "PwC, UN team up to create unconscious biases course". HR Dive. Retrieved 1 June 2017.
- "Request Network Foundation". Retrieved 3 April 2018.
- "People". pwc.com. PwC. Retrieved 16 July 2019.
- "PwC: employees by region 2010–2016 | Statistic". Statista. Retrieved 7 May 2017.
- PwC, Bob Moritz, Chairman (18 January 2017). "Op-Ed: Four concerns that keep CEOs awake at night". CNBC. Retrieved 7 May 2017.
- "PwC Locations ⋆ The Big 4 Accounting Firms". big4accountingfirms.com. Retrieved 7 May 2017.
- "The Seattle Times: Business & Technology: Nike's Phil Knight resigns as CEO". old.seattletimes.com. Retrieved 10 May 2017.
- Rao, K S. "PwC's 20th CEO Survey: Edward Bastian of Delta Air Lines". www.bmindstoday.com. Retrieved 7 May 2017.
- "Richard J. Kramer | Goodyear Corporate". corporate.goodyear.com. Retrieved 7 May 2017.
- Wilhelm, Steve (18 December 2015). "Brad Tilden: The 'aw shucks' leader of Alaska Airlines". www.bizjournals.com. Retrieved 7 May 2017.
- "Former PwC boss knighted in New Year's honours". The Telegraph. Retrieved 7 May 2017.
- "Wendell P. Weeks, MBA 1987 – Alumni – Harvard Business School". Retrieved 7 May 2017.
- "Mike Dooley". Retrieved 7 May 2017.
- "Harrington AM, Tony – Meet MinterEllison". www.minterellison.com. Retrieved 7 May 2017.
- Churchill, Lexi (15 June 2018). "GM's new 39-year-old CFO Dhivya Suryadevara is making history". CNBC. Retrieved 27 October 2019.
- Laing, Doug (1 January 2017). "New knight grew up in Hastings". Hawke's Bay Today. ISSN 1170-0777. Retrieved 13 June 2019.
- "Meet Natalie Kwadrans - Yardstick Training's New VP of Performance Marketing". Retrieved 22 June 2019.
- "PricewaterhouseCoopers on the Forbes America's Best Employers List". Forbes. Retrieved 16 May 2017.
- "Ad Age's Best Places to Work 2016". Retrieved 16 May 2017.
- "2016 The Accountant & International Accounting Bulletin awards winners – The Accountant". www.theaccountant-online.com. Retrieved 16 May 2017.
- "Innovation, Growth and Excellence Lauded at Singapore Accountancy Awards | ISCA". www.isca.org.sg. Retrieved 16 May 2017.
- PricewaterhouseCoopers. "Awards 2017". PwC. Retrieved 16 May 2017.
- "Awards for Firms – Client Choice Awards". Client Choice Awards. Retrieved 16 May 2017.
- "PwC named strongest business to business brand – BizNis Africa". BizNis Africa. 3 March 2016. Retrieved 30 May 2017.
- Staff, DiversityInc. "The DiversityInc Top Companies for Global Diversity". DiversityInc. Archived from the original on 29 January 2017. Retrieved 8 June 2017.
- "GCV Award: Consultancy of the Year – PricewaterhouseCoopers (PwC) · Articles · Global Corporate Venturing". www.globalcorporateventuring.com. Retrieved 11 June 2017.
- "TTCSP Global Go To Think Tank Index Reports | Think Tanks and Civil Societies Program (TTCSP) | University of Pennsylvania". repository.upenn.edu. Retrieved 8 June 2017.
- "The Times Top 100 Graduate Employers | Milkround". www.milkround.com. Retrieved 11 June 2017.
- PricewaterhouseCoopers. "The Times Top 100 Graduate Employer". PwC. Retrieved 11 June 2017.
- Administradores.com (2 October 2012). "Confira a lista das empresas mais admiradas do Brasil, segundo ranking da Carta Capital". Administradores.com (in Portuguese). Retrieved 8 June 2017.
- "Fortune 100 Best". Fortune. 2017. Retrieved 1 June 2017.
- "PwC India wins Association of Management Consulting Firms Spotlight Awards 2016". India Info Online. 29 June 2016. Retrieved 1 June 2017.
- Goldstein, Leslie. "Gender Stereotyping and the Workplace: Price Waterhouse v. Hopkins (1989)." 2006. The Constitutional and Legal Rights of Women, 3rd ed. Los Angeles: Roxbury, 2006. 167–75. Print.
- Levit, Nancy (1998). The Gender Line: Men, Women, and the Law. New York University Press. p. 212. Retrieved 27 December 2014.
- Lewin, Tamar (16 May 1990). "Partnership in Firm Awarded to Victim of Sex Bias". NYTimes. Retrieved 11 May 2017.
- "Father wins sex discrimination case after request to work part-time rejected". Telegraph.co.uk. Retrieved 4 April 2016.
- "Senate report claims Caterpillar avoided $2.4bn in US taxes". The Guardian. 31 March 2014. Retrieved 16 December 2014.
- "Big four audit firms behind global profit shifting". Sydney Morning Herald. 6 November 2014. Retrieved 16 December 2014.
- "Willie Nelson Hopes for a Hit; So Does the I.R.S". New York Times. 2 September 1991.
$32 million bill for delinquent taxes ... pay for the $45 million lawsuit Mr. Nelson filed last year against his former accountants at Price Waterhouse, who he contends put him into ill-advised tax shelters. The Government ruled against many of the tax shelters, and the I.R.S. later disallowed many of the tax benefits that Mr. Nelson claimed.
- "Tax Shelter of Rich and Famous Has Final Date in Court". The New York Times. 4 November 1995.
- Tough Questions For AIG's Auditors – Regulators are probing if PwC let the financial shenanigans slip through Businessweek, Joseph Weber, Mike McNamee, Marcia Vickers and Diane Brady, 11 April 2005
- "We just got a new insight into a crucial crisis-era dispute between Goldman Sachs and AIG". Business Insider. 11 March 2016. Retrieved 2 June 2016.
- "Audit Quality and Auditor Reputation: Evidence from Japan" (PDF).
- "In May 2006, the Japanese Financial Services Agency (FSA) suspended ChuoAoyama for two months". SSRN 1557231.
- CPAs in Kanebo fraud avoid prison, The Japan Times (registration required), 10 August 2006.
- Jim Frederick (15 May 2006). "Japan's Regulators Get Tough". Time.
- New Japanese Internal Controls Framework Fraud Magazine, November/December 2007
- Kyodo News (2 August 2007). "Misuzu Audit disbands after 39 years, scandals". The Japan Times. Retrieved 10 May 2017.
- "Pricewaterhouse to pay $225 mln in Tyco settlement". Reuters. 6 July 2007.
- Chen, George (8 January 2009). "Satyam scandal rattles confidence in accounting Big Four". In.reuters.com.
- ET (8 January 2009). "PwC's fate Hangs in Balance". Economictimes.indiatimes.com.CS1 maint: extra punctuation (link)
- "ICAI to seek explanation from Satyam's auditor PwC". Livemint.com. 7 January 2009.
- "Satyam auditor says examining chairman's statement". Reuters. 7 January 2009.
- "Satyam: Auditors' body to pull up PwC ICAI to seek explanation from Satyam's auditor PwC". Rediff.com.
- "Satyam: A Rs 7,000cr Lie". The Times of India. 8 January 2009.
- "PWC says Satyam audit opinions may be unreliable". Reuters. 14 January 2009.
- McKenna, Francine. "The Grand Illusion: PwC Settles Satyam U.S. Class Action Claims". Forbes. Retrieved 9 May 2017.
- Raghavendra Verma; Keith Nuthall (8 April 2009). "PwC partners charged over Satyam". Accountancy Age. Archived from the original on 22 July 2012. Retrieved 1 March 2010.
- Timmons, Heather (28 May 2009). "Two Auditors Held in India Fault System". New York Times. Retrieved 9 May 2017.
- Kumar, V Rishi (9 April 2015). "Disappointed with verdict, says PwC". The Hindu Business Line. Retrieved 9 May 2017.
- Abrams, Corinne (11 January 2018). "India Bans PricewaterhouseCoopers From Auditing Listed Firms for Two Years". Wall Street Journal. ISSN 0099-9660. Retrieved 11 January 2018.
- Dave, Sachin; Vyas, Maulik (10 September 2019). "SAT quashes Sebi order of banning PwC for two years from auditing". The Economic Times. Retrieved 10 September 2019.
- Zapata, Ron (18 July 2007). "Russian Officials Clear PwC Of Fraud In Yukos Audit". Law 360. Retrieved 11 May 2017.
- Elder, Miriam (10 July 2007). "Russian court hands victory to PricewaterhouseCoopers in tax evasion case". NYTimes. Retrieved 11 May 2017.
- New York Times issue of 6 November 2010, business columnist Joe Nocera
- Wilson, Tony (4 January 2011). "Rule of law crucial for safe investment". The Globe and Mail. Retrieved 11 May 2017.
- White, Gregory L (7 September 2010). "Oil Tycoon Says PWC Caved to Pressure". The Wall Street Journal. Retrieved 11 May 2017.
- "Khodorkovsky Case Discussed in Leaked Cable". The Moscow Times. 3 December 2010. Retrieved 28 December 2010.
- Wilson, Tony (4 January 2010). "Rule of law crucial for safe investment". The Globe and Mail. Toronto. Retrieved 4 January 2010.
- Business Standard (15 March 2008). "RBI lifts ban on PwC". Business-standard.com.
- Business Standard. "PwC has a chequered past with taxmen". Business-standard.com.
- Business Standard. "Regulator may blacklist Price Waterhouse". Business-standard.com.
- Mukherjee, Ritwik. "Third mess-up by PwC after GTB, DSQ Soft". Mydigitalfc.com. Archived from the original on 8 February 2009.
- Business Standard. "Investor group wants Sebi to supersede Satyam board". Business-standard.com.
- "Transneft Accused Of Stealing $4 Billion". The St. Petersburg Times. 19 November 2010. Retrieved 28 December 2010.
- Amos, Howard (18 November 2010). "Transneft Accused of $4Bln Theft". The Moscow Times. Retrieved 11 May 2017.
- Alex Hawkes (30 March 2011). "MPs tackle PwC over Northern Rock". The Guardian. Retrieved 17 June 2015.
- Alistair Osborne (31 March 2011). "Were Big Four auditors just guilty of failing to see wood for trees?". The Daily Telegraph. Retrieved 17 June 2015.
- Graeme Wearden (4 December 2011). "House of Lords criticises UK auditors over role in financial crisis". The Guardian. Retrieved 17 June 2015.
- David Jetuah (4 December 2011). "PwC urged to return Northern Rock fees". Accountancy Age. Retrieved 17 June 2015.
- Anna White (5 January 2012). "PwC fined record £1.4m over JP Morgan audit". The Daily Telegraph.
- "RTI expose of how World Bank had arm-twisted Delhi Jal Board for water privatisation". Moneylife.
- "Independent People's Tribunal on The World Bank in India: Program: Arvind Kejriwal". worldbanktribunal.org.
- on YouTube. BharatKiAwaaz.
- "RTI Spurs Debate on World Bank Involvement in Delhi Water Deal" (PDF). Commonwealth Human Rights Initiative.
- PwC failed as "competent auditor" Economia March 2013
- Cattles’ failure was nothing to do with us, says angry PwC The Times, 17 July 2013
- PwC settles Cattles lawsuit Economia October 2015
- PwC fined £2.3m over auditing of subprime lender Cattles The Guardian 31 August 2016
- "Report on 2014 Inspection of PricewaterhouseCoopers LLP" (PDF). PCAOB: Public Company Accounting Oversight Board. 30 June 2015. Retrieved 10 May 2017.
- "Report on 2015 Inspection of PricewaterhouseCoopers LLP" (PDF). Public Company Accounting Oversight Board: PCAOB. 10 August 2016. Retrieved 10 May 2017.
- "PwC claims €1bn Quinn Insurance action 'poised on cliff'". Irish Times. 7 May 2015. Retrieved 12 June 2015.
- "More details sought in case against PWC over Quinn Insurance accounts". RTE News. 19 May 2015. Retrieved 12 June 2015.
- "PwC fined £5m over Connaught audit". BBC. 11 May 2017. Retrieved 13 May 2017.
- FRC launches Tesco investigation Economia December 2014
- Tesco : an opportunity for audit Economia October 2014
- Tesco Ends 32-Year PwC Relationship After Accounting Scandal Bloomberg.com May 2015
- Martin, Kate (5 June 2017). "Accounting watchdog closes PwC/Tesco probe". Financial Times. Retrieved 6 June 2017.
- "Bank of Tokyo Fined for 'Misleading' New York Regulator on Iran". New York Times DealBook. 18 November 2014. Retrieved 10 April 2015.
- "Is Your Head Spinning? 5 Tips to Understand the 'Lux Leaks' Files". International Consortium of Investigative Journalists. Retrieved 10 May 2017.
- ICIJ Explore the Documents: Luxembourg Leaks Database
- The Guardian, PriceWaterhouseCoopers chief Kevin Nicholson denies lying over tax deals
- Ariès, Quentin (15 March 2017). "LuxLeaks whistleblowers get lighter sentences". Politico. Retrieved 10 May 2017.
- "Bill Gates sues oil giant Petrobras and PwC over corruption scandal". Telegraph.co.uk. Retrieved 4 April 2016.
- "Luke Sayers, corporate politician". Financial Review. 8 September 2016. Retrieved 13 August 2017.
- "PwC Australia Appoints New CEO | Big4.com". www.big4.com. Archived from the original on 13 August 2017. Retrieved 13 August 2017.
- "Same-sex marriage vote has $525m price tag, study finds". ABC News. 14 March 2016. Retrieved 13 August 2017.
- "PwC exec leaves Australian Christian Lobby board". Crikey. 1 March 2016. Retrieved 13 August 2017.
- "Centro, PwC take record $200m legal hit". Financial Review. 9 May 2012. Archived from the original on 13 August 2017. Retrieved 13 August 2017.
- Battersby, Lucy (20 November 2012). "PwC auditor sidelined until 2015 for $2.1b Centro debt bungle". The Sydney Morning Herald. Retrieved 13 August 2017.
- PwC questioned over BHS ‘going concern’ audit Accountancy Age May 2016
- "PwC must face $1 billion MF Global malpractice lawsuit: U.S. judge". Retrieved 6 August 2016.
- "Judge Says MF Global Lawsuit Against PwC Can Proceed". Retrieved 6 August 2016.
- "Largest lawsuit against an auditor goes to court for $5.5 billion". Retrieved 6 August 2016.
- "BT in urgent hunt for 'clean' auditor after £530m Italy scandal". Sky News. 29 March 2017. Retrieved 30 May 2017.
- "BT looking for new auditor after 33 years with PwC". Economia. 12 May 2017. Retrieved 30 May 2017.
- "BT Italy scandal prompts auditing probe". BBC. 29 June 2017. Retrieved 14 July 2017.
- "El juez acredita que PwC se lucró de un contrato fantasma a cambio de financiar al PP de Madrid". ELMUNDO (in Spanish). Retrieved 2 June 2017.
- Olearchyk, Roman (20 July 2017). "Ukraine pulls PwC bank audit licence over $5.5bn hole at top lender". Financial Times. Retrieved 25 July 2017.
- "Ukraine's biggest lender PrivatBank nationalised". BBC News. 19 December 2016. Retrieved 25 July 2017.
- "[ESNC-2041217] Critical Security Vulnerability in PwC ACE Software for SAP Security". 2016. Retrieved 14 November 2018.
- "PwC Sends Legal Threats To Researchers Who Found Critical Security Flaw". 2016. Retrieved 14 November 2018.
- MarketWatch, Francine McKenna (4 July 2018). "Colonial Bank Award Against PWC Is Window Into Typically Secret Settlements". Wall Street Journal. ISSN 0099-9660. Retrieved 30 March 2019.
- Barba, Robert (15 March 2019). "PricewaterhouseCoopers Settles With FDIC Over Failed Bank Audits". Wall Street Journal. ISSN 0099-9660. Retrieved 30 March 2019.
- Gee, Kelsey (28 February 2018). "Campus Recruiting Hurts Older Workers, Suit Against PricewaterhouseCoopers Claims". Wall Street Journal. ISSN 0099-9660. Retrieved 1 April 2019.
- March 28, Ross Todd |; PM, 2019 at 06:29. "PricewaterhouseCoopers Faces Collective Action in Age Bias Case". The Recorder. Retrieved 1 April 2019.
- BBC Panorama Team (20 January 2020). "Isabel dos Santos: Africa's richest woman 'ripped off Angola'". BBC News. British Broadcasting Corporation. Retrieved 20 January 2020.
- "Global 500 2017-The annual report on the world's most valuable brands" (PDF). February 2017. Retrieved 15 May 2017.
- "European Diversity Awards » THE EDA WINNERS 2015". europeandiversityawards.com. Archived from the original on 21 May 2017. Retrieved 15 May 2017.
- "Four U.S. Organizations Honored With 2014 Baldrige National Quality Award". 12 November 2014. Retrieved 1 December 2014.
- "CR Index 2016: Company listing". Business in the Community. 11 April 2016. Archived from the original on 11 February 2017. Retrieved 16 May 2017.
- "Gartner Gives Top Rating to PricewaterhouseCoopers for Financial Consulting | Big4.com". www.big4.com. Archived from the original on 7 July 2018. Retrieved 16 May 2017.
|Wikimedia Commons has media related to PricewaterhouseCoopers.|