| A Chan & Company LLP |
Canada |
| Adam Sung Kim Ltd. |
Canada |
| Adams Wooley, Chartered Professional Accountants |
Canada |
| Arnini Stellato LLP |
Canada |
| Arsenault Best Cameron Ellis |
Canada |
| Assurance Dimensions, LLC (formerly Assurance Dimensions, Inc.) |
United States |
| Audacie inc. (formerly Guimond Lavallée Inc.) |
Canada |
| Axil Alliance CPA LLP |
Canada |
| Baker Tilly HMA LLP |
Canada |
| Baker Tilly US, LLP |
United States |
| BANSAL & CO. LLP |
India |
| Barzily&CO |
Israel |
| BDO AG |
Switzerland |
| BDO Audit Pty Ltd |
Australia |
| BDO Canada LLP |
Canada |
| BDO Limited |
Hong Kong |
| BDO LLP |
United Kingdom |
| BDO RCS Auditores Independentes Sociedade Simples Ltda. |
Brazil |
| BDO USA, P.C. |
United States |
| BDRF CPA Inc. |
Canada |
| Berkowitz Pollack Brant Advisors + CPAs |
United States |
| BRUNET ROY DUBÉ CPA, s.e.n.c.r.l. |
Canada |
| Buckberger Baerg & Partners LLP |
Canada |
| Buckley Dodds CPA |
Canada |
| Charlton & Company |
Canada |
| Cinnamon Jang Willoughby |
Canada |
| Clearhouse LLP |
Canada |
| CM3 Advisory |
United States |
| Coulter & Justus, P.C. |
United States |
| Crowe LLP |
United States |
| Crowe MacKay LLP |
Canada |
| Crowe Soberman LLP |
Canada |
| D&H Group LLP |
Canada |
| Dale Matheson Carr-Hilton LaBonte LLP |
Canada |
| Dart Bryant LLP |
Canada |
| Davidson & Company LLP |
Canada |
| De Visser Gray LLP |
Canada |
| Deeth & Co. LLP |
Canada |
| Deloitte & Touche LLP |
United States |
| Deloitte & Touche LLP |
Singapore |
| Deloitte & Touche S.A.S. |
Colombia |
| Deloitte LLP |
Canada |
| Deloitte Touche Tohmatsu |
Hong Kong |
| Deloitte Touche Tohmatsu |
Australia |
| Demers Beaulne, S.E.N.C.R.L. |
Canada |
| DNTW Toronto LLP |
Canada |
| Doane Grant Thornton LLP (formerly Grant Thornton LLP) |
Canada |
| Donnelly & Co. LLP |
Canada |
| Emmerich,Córdova y Asociados S.Civil de R.L. (formerly Caipo y Asociados S. Civil de R. L.) |
Peru |
| Ernst & Young |
Australia |
| Ernst & Young |
New Zealand |
| ERNST & YOUNG (HELLAS) Certified Auditors – Accountants S.A. |
Greece |
| Ernst & Young Auditores Independentes S/S Ltda. |
Brazil |
| Ernst & Young LLP |
Canada |
| Ernst & Young LLP |
United States |
| Ernst & Young LLP |
United Kingdom |
| Ernst & Young Ltd. |
Cayman Islands |
| Ethos CPA LLP |
Canada |
| EY Servicios Profesionales de Auditoria y Asesorias Limitada. |
Chile |
| FAHN KANNE & CO. GRANT THORNTON ISRAEL |
Israel |
| Forbes Andersen LLP |
Canada |
| Forvis Mazars S.E.N.C.R.L. (formerly Mazars, S.E.N.C.R.L.) |
Canada |
| Forvis Mazars SA (formerly Mazars SA) |
France |
| Freed Maxick CPAs, P.C. |
United States |
| Geib & Company Professional Corporation, Chartered Professional Accountants |
Canada |
| Goodman and Associates LLP |
Canada |
| Grant Thornton Audit Pty Ltd |
Australia |
| GRANT THORNTON AUDITORES INDEPENDENTES LTDA |
Brazil |
| Grant Thornton LLP |
United States |
| Grant Thornton LLP (Kazakhstan) |
Kazakhstan |
| Grant Thornton UK LLP |
United Kingdom |
| Groupe RDL Victoriaville S.E.N.C.R.L |
Canada |
| Hacker, Johnson & Smith PA |
United States |
| Hall Chadwick NSW |
Australia |
| Haskell & White LLP |
United States |
| Haynie & Company |
United States |
| HDCPA Professional Corporation |
Canada |
| HLB Mann Judd (WA Partnership) |
Australia |
| HML PLT |
Malaysia |
| Horizon Assurance LLP |
Canada |
| HTL International, LLC |
United States |
| James Belesiotis CPA Professional Corporation |
Canada |
| JC Professional Corporation |
Canada |
| Jones & O'Connell LLP |
Canada |
| Kingston Ross Pasnak LLP |
Canada |
| Klasner, Solomon and Partners LLP |
Canada |
| Kost Forer Gabbay & Kasierer |
Israel |
| KPMG Auditores Independentes Ltda. |
Brazil |
| KPMG Australia |
Australia |
| KPMG LLP |
Canada |
| KPMG LLP |
United States |
| KPMG LLP |
United Kingdom |
| KPMG S.A.S. |
Colombia |
| Kreston GTA LLP |
Canada |
| M.D. Sassi Company |
United States |
| Macias Gini & O'Connell LLP |
United States |
| Manning Elliott LLP |
Canada |
| Mao & Ying LLP |
Canada |
| Mercurius & Associates LLP |
India |
| MNP LLP |
Canada |
| Moore Australia Audit (QLD) Pty Ltd (formerly Nexia Brisbane) |
Australia |
| Moore Australia Audit (WA) |
Australia |
| Moore CPA Limited |
Hong Kong |
| Mowbrey Gil LLP |
Canada |
| MSLL CPA LLP |
Canada |
| MTA CPA Inc. |
Canada |
| NVS Professional Corporation |
Canada |
| Ovadia Kriheli & Co. |
Israel |
| Pellerin Potvin Gagnon SENCRL |
Canada |
| Pennock Acheson Nielsen Devaney LLP |
Canada |
| Petrie Raymond, s.e.n.c.r.l. |
Canada |
| Pitcher Partners |
Australia |
| Pitcher Partners BA&A Pty Ltd |
Australia |
| PIVOTAL LLP |
Canada |
| PKF Antares Professional Corporation |
Canada |
| PKF Littlejohn LLP |
United Kingdom |
| PKF O'Connor Davies, LLP |
United States |
| Plante & Moran, PLLC |
United States |
| PricewaterhouseCoopers |
Australia |
| PricewaterhouseCoopers Auditores Independentes Ltda. |
Brazil |
| PricewaterhouseCoopers Incorporated |
South Africa |
| PricewaterhouseCoopers LLP |
Canada |
| PricewaterhouseCoopers LLP |
United States |
| PricewaterhouseCoopers LLP |
United Kingdom |
| PricewaterhouseCoopers SRL |
Barbados |
| Raymond Chabot Grant Thornton S.E.N.C.R.L. |
Canada |
| Reanda Certified Public Accountants |
China |
| Reliant CPA |
Canada |
| Reliant CPA PC |
United States |
| Rice & Company LLP |
Canada |
| Richter S.E.N.C.R.L./LLP |
Canada |
| RJI Ramirez Jimenez International CPAs |
United States |
| RSM Australia Partners |
Australia |
| RSM Canada LLP |
Canada |
| Salles, Sainz - Grant Thornton, S.C. |
Mexico |
| SAM S. MAH INC. |
Canada |
| Scarrow & Donald, Chartered Professional Accountants, LLP |
Canada |
| Segal GCSE LLP |
Canada |
| Semple, Marchal & Cooper, LLP |
United States |
| Shimmerman Penn LLP |
Canada |
| simone & company |
Canada |
| SMB LLP |
Canada |
| Smythe LLP |
Canada |
| SRCO Professional Corporation |
Canada |
| Stantons International Audit & Consulting Pty Ltd |
Australia |
| TINKHAM LLP CHARTERED PROFESSIONAL ACCOUNTANTS |
Canada |
| Turner, Stone, & Company, L.L.P. |
United States |
| UHY Farrelly Dawe White Limited |
Ireland, Republic of |
| UHY LLP |
United States |
| URISH POPECK & CO, LLC |
United States |
| Virtus Group LLP |
Canada |
| WDM Chartered Professional Accountants |
Canada |
| Weaver and Tidwell, L.L.P. |
United States |
| Weinberg & Company P.A. |
United States |
| Welch LLP |
Canada |
| Williams & Partners Chartered Professional Accountants LLP |
Canada |
| ZH CPA, LLC |
United States |
| Ziv Haft Certified Public Accountants (Isr.) |
Israel |