New Auditor

Big N History

1989: Big 8 become Big 6

• Ernst & Whinney + Arthur Young = Ernst and Young

• Deloitte Haskins & Sells + Touche Ross = Deloitte

• KMG (Klynveld Main Goerdeler)* + Peat Marwick Mitchell** + Armitage & Norton* = KPMG

1998: Big 6 become Big 5

• Price Waterhouse + Coopers & Lybrand = PricewaterhouseCoopers (PwC)

2002: Big 5 become Big 4

• Arthur Andersen insolvency (consultant part is now Accenture)

* = Not In Big 8

** = Actually 1987

Source: [2130]

Other Auditors

• BDO Seidman

• Crowe Horwath

• Grant Thornton

• McGladrey & Pullen