| A Chan & Company LLP | 
                            1 | 
                            Canada | 
                            25-06-2007 | 
                        
                        
                            | Abu-Farah Professional Corporation | 
                            1 | 
                            Canada | 
                            23-09-2022 | 
                        
                        
                            | 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 | 
                        
                        
                            | Amyot Gélinas, s.e.n.c.r.l. | 
                            1 | 
                            Canada | 
                            15-05-2006 | 
                        
                        
                            | AOGB CPA Limited | 
                            1 | 
                            Hong Kong | 
                            12-02-2025 | 
                        
                        
                            | Arnini Stellato LLP | 
                            1 | 
                            Canada | 
                            11-02-2009 | 
                        
                        
                            | Arsenault Best Cameron Ellis | 
                            1 | 
                            Canada | 
                            03-10-2014 | 
                        
                        
                            | Assurance Dimensions, LLC (formerly Assurance Dimensions, Inc.) | 
                            1 | 
                            United States | 
                            06-05-2019 | 
                        
                        
                            | Assure CPA, LLC | 
                            1 | 
                            United States | 
                            30-03-2021 | 
                        
                        
                            | Audacie inc. (formerly Guimond Lavallée Inc.) | 
                            2 | 
                            Canada | 
                            26-08-2004 | 
                        
                        
                            | Axil Alliance CPA LLP | 
                            1 | 
                            Canada | 
                            30-07-2024 | 
                        
                        
                            | Baker Tilly HMA LLP | 
                            4 | 
                            Canada | 
                            08-10-2010 | 
                        
                        
                            | Baker Tilly SNT LLP | 
                            3 | 
                            Canada | 
                            08-03-2019 | 
                        
                        
                            | Baker Tilly US, LLP | 
                            7 | 
                            United States | 
                            17-04-2017 | 
                        
                        
                            | Baker Tilly WM LLP | 
                            2 | 
                            Canada | 
                            24-02-2004 | 
                        
                        
                            | BANSAL & CO. LLP | 
                            1 | 
                            India | 
                            01-04-2022 | 
                        
                        
                            | Barzily&CO | 
                            1 | 
                            Israel | 
                            09-05-2023 | 
                        
                        
                            | Bassi and Karimjee LLP | 
                            1 | 
                            Canada | 
                            07-02-2018 | 
                        
                        
                            | BDO AG | 
                            1 | 
                            Switzerland | 
                            15-04-2021 | 
                        
                        
                            | BDO Audit Pty Ltd | 
                            6 | 
                            Australia | 
                            05-11-2018 | 
                        
                        
                            | BDO Canada LLP | 
                            64 | 
                            Canada | 
                            26-03-2007 | 
                        
                        
                            | BDO Limited  | 
                            1 | 
                            Hong Kong | 
                            24-03-2005 | 
                        
                        
                            | BDO LLP | 
                            1 | 
                            United Kingdom | 
                            04-07-2007 | 
                        
                        
                            | BDO RCS Auditores Independentes Sociedade Simples Ltda. | 
                            1 | 
                            Brazil | 
                            02-04-2012 | 
                        
                        
                            | BDO South Africa Incorporated | 
                            1 | 
                            South Africa | 
                            29-03-2019 | 
                        
                        
                            | BDO USA, P.C. | 
                            3 | 
                            United States | 
                            20-08-2004 | 
                        
                        
                            | BDRF CPA Inc. | 
                            1 | 
                            Canada | 
                            17-03-2004 | 
                        
                        
                            | Berkowitz Pollack Brant Advisors + CPAs | 
                            1 | 
                            United States | 
                            15-09-2023 | 
                        
                        
                            | BKR - Lopes, Machado Auditores | 
                            1 | 
                            Brazil | 
                            29-04-2024 | 
                        
                        
                            | BPM LLP | 
                            1 | 
                            United States | 
                            19-06-2025 | 
                        
                        
                            | Brightman Almagor Zohar & Co. | 
                            2 | 
                            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 | 
                        
                        
                            | Buckberger Baerg & Partners LLP | 
                            1 | 
                            Canada | 
                            12-05-2023 | 
                        
                        
                            | Buckley Dodds CPA | 
                            1 | 
                            Canada | 
                            20-10-2022 | 
                        
                        
                            | CAN Partners LLP | 
                            1 | 
                            Canada | 
                            21-03-2016 | 
                        
                        
                            | CBIZ CPAs P.C. | 
                            4 | 
                            United States | 
                            29-04-2025 | 
                        
                        
                            | Charlton & Company | 
                            1 | 
                            Canada | 
                            12-05-2004 | 
                        
                        
                            | Cherry Bekaert LLP | 
                            4 | 
                            United States | 
                            12-08-2015 | 
                        
                        
                            | Cinnamon Jang Willoughby  | 
                            1 | 
                            Canada | 
                            25-02-2004 | 
                        
                        
                            | Clearhouse LLP | 
                            1 | 
                            Canada | 
                            24-03-2017 | 
                        
                        
                            | CM3 Advisory | 
                            1 | 
                            United States | 
                            30-01-2023 | 
                        
                        
                            | CohnReznick LLP | 
                            1 | 
                            United States | 
                            26-06-2020 | 
                        
                        
                            | Connect National Audit Pty Ltd | 
                            1 | 
                            Australia | 
                            28-01-2025 | 
                        
                        
                            | 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 | 
                            10 | 
                            Canada | 
                            26-02-2004 | 
                        
                        
                            | Crowe Soberman LLP | 
                            1 | 
                            Canada | 
                            25-02-2004 | 
                        
                        
                            | Crowe U.K. LLP | 
                            1 | 
                            United Kingdom | 
                            09-05-2023 | 
                        
                        
                            | D&H Group LLP | 
                            1 | 
                            Canada | 
                            25-02-2004 | 
                        
                        
                            | Dale Matheson Carr-Hilton LaBonte LLP  | 
                            4 | 
                            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 | 
                            2 | 
                            France | 
                            29-03-2019 | 
                        
                        
                            | Deloitte & Touche LLP | 
                            15 | 
                            United States | 
                            30-08-2004 | 
                        
                        
                            | Deloitte & Touche LLP | 
                            1 | 
                            Singapore | 
                            14-04-2015 | 
                        
                        
                            | Deloitte & Touche S.A.S. | 
                            2 | 
                            Colombia | 
                            24-01-2020 | 
                        
                        
                            | Deloitte LLP | 
                            19 | 
                            Canada | 
                            12-03-2004 | 
                        
                        
                            | Deloitte LLP | 
                            3 | 
                            United Kingdom | 
                            03-02-2011 | 
                        
                        
                            | 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 | 
                        
                        
                            | Doane Grant Thornton LLP (formerly Grant Thornton LLP) | 
                            76 | 
                            Canada | 
                            26-03-2004 | 
                        
                        
                            | Donnelly & Co. LLP | 
                            1 | 
                            Canada | 
                            11-08-2004 | 
                        
                        
                            | EisnerAmper LLP | 
                            3 | 
                            United States | 
                            11-02-2011 | 
                        
                        
                            | Emmerich,Córdova y Asociados S.Civil de R.L. (formerly Caipo y Asociados S. Civil de R. L.) | 
                            1 | 
                            Peru | 
                            19-04-2023 | 
                        
                        
                            | Ernst & Young | 
                            4 | 
                            Australia | 
                            02-02-2007 | 
                        
                        
                            | Ernst & Young | 
                            1 | 
                            New Zealand | 
                            11-12-2020 | 
                        
                        
                            | ERNST & YOUNG (HELLAS) Certified Auditors – Accountants S.A. | 
                            1 | 
                            Greece | 
                            26-04-2019 | 
                        
                        
                            | Ernst & Young Audit | 
                            1 | 
                            France | 
                            07-04-2014 | 
                        
                        
                            | Ernst & Young Auditores Independentes S/S Ltda. | 
                            1 | 
                            Brazil | 
                            27-04-2011 | 
                        
                        
                            | Ernst & Young LLP | 
                            15 | 
                            Canada | 
                            26-03-2004 | 
                        
                        
                            | Ernst & Young LLP | 
                            11 | 
                            United States | 
                            27-07-2004 | 
                        
                        
                            | Ernst & Young LLP | 
                            1 | 
                            United Kingdom | 
                            03-03-2005 | 
                        
                        
                            | Ernst & Young Ltd. | 
                            1 | 
                            Cayman Islands | 
                            17-07-2007 | 
                        
                        
                            | Ernst & Young Professional Services Limited | 
                            1 | 
                            Barbados | 
                            19-08-2025 | 
                        
                        
                            | Ethos CPA LLP | 
                            1 | 
                            Canada | 
                            12-02-2025 | 
                        
                        
                            | EY GmbH & Co. KG Wirtschaftsprüfungsgesellschaft | 
                            1 | 
                            Germany | 
                            24-02-2021 | 
                        
                        
                            | EY Godkendt Revisionspartnerselskab | 
                            1 | 
                            Denmark | 
                            26-01-2024 | 
                        
                        
                            | EY Servicios Profesionales de Auditoria y Asesorias Limitada. | 
                            1 | 
                            Chile | 
                            03-06-2021 | 
                        
                        
                            | FAHN KANNE & CO. GRANT THORNTON ISRAEL | 
                            1 | 
                            Israel | 
                            05-04-2019 | 
                        
                        
                            | Fernandez, Young LLP | 
                            1 | 
                            Canada | 
                            30-03-2004 | 
                        
                        
                            | Forbes Andersen LLP | 
                            2 | 
                            Canada | 
                            19-01-2005 | 
                        
                        
                            | Forvis Mazars LLP (formerly Mazars LLP) | 
                            1 | 
                            United Kingdom | 
                            25-05-2009 | 
                        
                        
                            | Forvis Mazars S.E.N.C.R.L. (formerly Mazars, S.E.N.C.R.L.) | 
                            2 | 
                            Canada | 
                            17-03-2004 | 
                        
                        
                            | Forvis Mazars SA (formerly Mazars SA) | 
                            1 | 
                            France | 
                            05-10-2020 | 
                        
                        
                            | Freed Maxick CPAs, P.C. | 
                            2 | 
                            United States | 
                            10-04-2015 | 
                        
                        
                            | Fruci & Associates II, PLLC  | 
                            1 | 
                            United States | 
                            19-09-2011 | 
                        
                        
                            | Geib & Company Professional Corporation, Chartered Professional Accountants | 
                            1 | 
                            Canada | 
                            24-02-2004 | 
                        
                        
                            | Goodman and Associates LLP | 
                            1 | 
                            Canada | 
                            08-04-2004 | 
                        
                        
                            | Grant Thornton Audit Pty Ltd | 
                            1 | 
                            Australia | 
                            23-02-2010 | 
                        
                        
                            | GRANT THORNTON AUDITORES INDEPENDENTES LTDA | 
                            2 | 
                            Brazil | 
                            24-05-2024 | 
                        
                        
                            | Grant Thornton LLP | 
                            11 | 
                            United States | 
                            07-09-2004 | 
                        
                        
                            | Grant Thornton LLP (Kazakhstan) | 
                            1 | 
                            Kazakhstan | 
                            17-02-2022 | 
                        
                        
                            | Grant Thornton New Zealand Audit Limited | 
                            1 | 
                            New Zealand | 
                            03-02-2021 | 
                        
                        
                            | Grant Thornton UK LLP | 
                            1 | 
                            United Kingdom | 
                            06-01-2009 | 
                        
                        
                            | Groupe RDL Victoriaville S.E.N.C.R.L | 
                            2 | 
                            Canada | 
                            13-08-2014 | 
                        
                        
                            | GuzmanGray | 
                            1 | 
                            United States | 
                            01-08-2025 | 
                        
                        
                            | Hacker, Johnson & Smith PA | 
                            1 | 
                            United States | 
                            12-06-2024 | 
                        
                        
                            | Hall Chadwick NSW | 
                            1 | 
                            Australia | 
                            10-04-2024 | 
                        
                        
                            | Haskell & White LLP | 
                            2 | 
                            United States | 
                            14-08-2017 | 
                        
                        
                            | Hayden Beck CPA Professional Corporation | 
                            1 | 
                            Canada | 
                            29-03-2022 | 
                        
                        
                            | Haynie & Company | 
                            2 | 
                            United States | 
                            26-07-2007 | 
                        
                        
                            | HDCPA Professional Corporation | 
                            1 | 
                            Canada | 
                            06-04-2018 | 
                        
                        
                            | 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 | 
                        
                        
                            | Horizon Assurance LLP | 
                            1 | 
                            Canada | 
                            13-02-2025 | 
                        
                        
                            | HTL International, LLC | 
                            1 | 
                            United States | 
                            11-02-2025 | 
                        
                        
                            | Integritat Audit Accounting & Advisory LLC | 
                            1 | 
                            United States | 
                            25-08-2022 | 
                        
                        
                            | James Belesiotis CPA Professional Corporation | 
                            1 | 
                            Canada | 
                            04-08-2009 | 
                        
                        
                            | JC Professional Corporation | 
                            1 | 
                            Canada | 
                            17-02-2022 | 
                        
                        
                            | Jones & O'Connell LLP | 
                            1 | 
                            Canada | 
                            08-03-2005 | 
                        
                        
                            | K. R. Margetson Ltd. | 
                            1 | 
                            Canada | 
                            03-01-2006 | 
                        
                        
                            | Kenway Mack Slusarchuk Stewart LLP Chartered Professional 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 and Partners LLP | 
                            1 | 
                            Canada | 
                            27-02-2004 | 
                        
                        
                            | KNAV CPA LLP | 
                            1 | 
                            United States | 
                            16-04-2024 | 
                        
                        
                            | 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 | 
                            Ireland | 
                            09-03-2021 | 
                        
                        
                            | KPMG Auditores Independentes Ltda. | 
                            4 | 
                            Brazil | 
                            28-09-2007 | 
                        
                        
                            | KPMG Australia | 
                            4 | 
                            Australia | 
                            10-01-2005 | 
                        
                        
                            | KPMG Inc | 
                            1 | 
                            South Africa | 
                            07-02-2006 | 
                        
                        
                            | KPMG LLP | 
                            47 | 
                            Canada | 
                            26-03-2004 | 
                        
                        
                            | KPMG LLP | 
                            13 | 
                            United States | 
                            01-09-2004 | 
                        
                        
                            | KPMG LLP | 
                            1 | 
                            United Kingdom | 
                            06-11-2013 | 
                        
                        
                            | KPMG LLP (Formerly KPMG) | 
                            1 | 
                            Cayman Islands | 
                            06-08-2019 | 
                        
                        
                            | KPMG S.A.S. | 
                            1 | 
                            Colombia | 
                            09-04-2012 | 
                        
                        
                            | KPMG SA | 
                            1 | 
                            France | 
                            27-09-2019 | 
                        
                        
                            | Kreit & Chiu CPA LLP | 
                            1 | 
                            United States | 
                            19-01-2024 | 
                        
                        
                            | Kreston GTA LLP | 
                            2 | 
                            Canada | 
                            15-10-2013 | 
                        
                        
                            | KRP LLP | 
                            1 | 
                            Canada | 
                            08-04-2004 | 
                        
                        
                            | L J Soldinger Associates LLC | 
                            1 | 
                            United States | 
                            16-07-2007 | 
                        
                        
                            | Lancaster & David, CPAs | 
                            1 | 
                            Canada | 
                            04-03-2004 | 
                        
                        
                            | Link-It Accounting and Financial Services Inc. | 
                            1 | 
                            Canada | 
                            19-04-2024 | 
                        
                        
                            | Lion Orlitzky & Co. | 
                            1 | 
                            Israel | 
                            11-11-2021 | 
                        
                        
                            | 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 | 
                            9 | 
                            United States | 
                            07-10-2019 | 
                        
                        
                            | Mallette sencrl | 
                            38 | 
                            Canada | 
                            30-03-2004 | 
                        
                        
                            | MaloneBailey, LLP | 
                            4 | 
                            United States | 
                            08-12-2008 | 
                        
                        
                            | Manning Elliott LLP | 
                            4 | 
                            Canada | 
                            24-02-2004 | 
                        
                        
                            | Mao & Ying LLP | 
                            1 | 
                            Canada | 
                            11-12-2014 | 
                        
                        
                            | Marcum Canada LLP | 
                            1 | 
                            Canada | 
                            06-09-2024 | 
                        
                        
                            | Marcum LLP | 
                            6 | 
                            United States | 
                            13-04-2010 | 
                        
                        
                            | McGovern Hurley LLP | 
                            1 | 
                            Canada | 
                            04-03-2004 | 
                        
                        
                            | Mercurius & Associates LLP | 
                            1 | 
                            India | 
                            14-05-2021 | 
                        
                        
                            | MNP LLP | 
                            183 | 
                            Canada | 
                            27-02-2004 | 
                        
                        
                            | Moore Australia Audit (QLD) Pty Ltd (formerly Nexia Brisbane) | 
                            1 | 
                            Australia | 
                            10-03-2010 | 
                        
                        
                            | Moore Australia Audit (WA) | 
                            1 | 
                            Australia | 
                            12-02-2020 | 
                        
                        
                            | Moore CPA Limited | 
                            1 | 
                            Hong Kong | 
                            03-01-2019 | 
                        
                        
                            | Morton Garellek CPA | 
                            2 | 
                            Canada | 
                            17-07-2023 | 
                        
                        
                            | Mowbrey Gil LLP | 
                            1 | 
                            Canada | 
                            19-09-2018 | 
                        
                        
                            | MSLL CPA LLP | 
                            1 | 
                            Canada | 
                            03-02-2021 | 
                        
                        
                            | MTA CPA Inc. | 
                            1 | 
                            Canada | 
                            30-03-2004 | 
                        
                        
                            | NC Audit & Advisory B.V. (Baker Tilly Curacao) | 
                            1 | 
                            Netherlands Antilles | 
                            07-08-2015 | 
                        
                        
                            | NVS Professional Corporation | 
                            1 | 
                            Canada | 
                            07-03-2006 | 
                        
                        
                            | Ovadia Kriheli & Co. | 
                            1 | 
                            Israel | 
                            10-07-2024 | 
                        
                        
                            | Pannell Kerr Forster of Texas, P.C. | 
                            1 | 
                            United States | 
                            03-11-2008 | 
                        
                        
                            | Peel CPA Professional Corporation | 
                            1 | 
                            Canada | 
                            15-01-2025 | 
                        
                        
                            | Pellerin Potvin Gagnon SENCRL | 
                            1 | 
                            Canada | 
                            10-08-2004 | 
                        
                        
                            | Pennock Acheson Nielsen Devaney LLP | 
                            1 | 
                            Canada | 
                            23-09-2004 | 
                        
                        
                            | Petrie Raymond, s.e.n.c.r.l. | 
                            1 | 
                            Canada | 
                            29-03-2004 | 
                        
                        
                            | Pitcher Partners | 
                            1 | 
                            Australia | 
                            13-06-2014 | 
                        
                        
                            | Pitcher Partners BA&A Pty Ltd | 
                            1 | 
                            Australia | 
                            01-12-2023 | 
                        
                        
                            | PIVOTAL  LLP | 
                            1 | 
                            Canada | 
                            27-02-2004 | 
                        
                        
                            | PKF Antares Professional Corporation | 
                            4 | 
                            Canada | 
                            15-02-2019 | 
                        
                        
                            | PKF Brisbane Audit | 
                            1 | 
                            Australia | 
                            23-04-2010 | 
                        
                        
                            | PKF Littlejohn LLP | 
                            1 | 
                            United Kingdom | 
                            01-03-2011 | 
                        
                        
                            | PKF O'Connor Davies, LLP | 
                            1 | 
                            United States | 
                            23-07-2020 | 
                        
                        
                            | Plante & Moran, PLLC | 
                            1 | 
                            United States | 
                            12-11-2018 | 
                        
                        
                            | PricewaterhouseCoopers | 
                            3 | 
                            Australia | 
                            06-03-2006 | 
                        
                        
                            | PricewaterhouseCoopers Audit | 
                            1 | 
                            France | 
                            03-03-2009 | 
                        
                        
                            | PricewaterhouseCoopers Auditores Independentes Ltda. | 
                            1 | 
                            Brazil | 
                            11-08-2017 | 
                        
                        
                            | PricewaterhouseCoopers Incorporated | 
                            1 | 
                            South Africa | 
                            30-06-2010 | 
                        
                        
                            | PricewaterhouseCoopers LLP | 
                            18 | 
                            Canada | 
                            26-03-2004 | 
                        
                        
                            | PricewaterhouseCoopers LLP | 
                            16 | 
                            United States | 
                            15-07-2004 | 
                        
                        
                            | PricewaterhouseCoopers LLP | 
                            1 | 
                            United Kingdom | 
                            19-02-2009 | 
                        
                        
                            | PricewaterhouseCoopers SRL | 
                            1 | 
                            Barbados | 
                            25-04-2019 | 
                        
                        
                            | Raymond Chabot Grant Thornton S.E.N.C.R.L. | 
                            82 | 
                            Canada | 
                            25-03-2004 | 
                        
                        
                            | RBSM LLP | 
                            4 | 
                            United States | 
                            05-05-2015 | 
                        
                        
                            | Reanda Certified Public Accountants | 
                            1 | 
                            China | 
                            19-09-2006 | 
                        
                        
                            | Rehmann Robson LLC | 
                            3 | 
                            United States | 
                            17-04-2015 | 
                        
                        
                            | Reliant CPA | 
                            1 | 
                            Canada | 
                            11-03-2024 | 
                        
                        
                            | Reliant CPA PC | 
                            1 | 
                            United States | 
                            22-12-2022 | 
                        
                        
                            | Rice & Company LLP | 
                            2 | 
                            Canada | 
                            09-09-2022 | 
                        
                        
                            | Richter S.E.N.C.R.L./LLP  | 
                            2 | 
                            Canada | 
                            23-02-2004 | 
                        
                        
                            | RJI Ramirez Jimenez International CPAs | 
                            1 | 
                            United States | 
                            17-11-2021 | 
                        
                        
                            | Rosenberg Rich Baker Berman P.A. | 
                            1 | 
                            United States | 
                            18-02-2021 | 
                        
                        
                            | RSM Australia Partners | 
                            5 | 
                            Australia | 
                            17-04-2009 | 
                        
                        
                            | RSM BRASIL AUDITORES INDEPENDENTES LTDA | 
                            1 | 
                            Brazil | 
                            09-07-2024 | 
                        
                        
                            | RSM Canada LLP | 
                            5 | 
                            Canada | 
                            27-02-2004 | 
                        
                        
                            | RSM Hong Kong | 
                            1 | 
                            Hong Kong | 
                            02-11-2007 | 
                        
                        
                            | RSM US LLP | 
                            1 | 
                            United States | 
                            09-04-2010 | 
                        
                        
                            | RubinBrown LLP | 
                            1 | 
                            United States | 
                            09-01-2013 | 
                        
                        
                            | Sadler, Gibb & Associates, LLC | 
                            1 | 
                            United States | 
                            04-06-2010 | 
                        
                        
                            | Salberg & Company, P.A. | 
                            1 | 
                            United States | 
                            02-11-2021 | 
                        
                        
                            | Salles, Sainz - Grant Thornton, S.C. | 
                            1 | 
                            Mexico | 
                            06-07-2011 | 
                        
                        
                            | SAM S. MAH INC.  | 
                            1 | 
                            Canada | 
                            06-01-2016 | 
                        
                        
                            | Saturna Group Chartered Professional Accountants LLP | 
                            1 | 
                            Canada | 
                            19-12-2008 | 
                        
                        
                            | Scarrow & Donald, Chartered Professional Accountants, LLP | 
                            1 | 
                            Canada | 
                            08-03-2004 | 
                        
                        
                            | Segal GCSE LLP | 
                            1 | 
                            Canada | 
                            12-04-2004 | 
                        
                        
                            | Semple, Marchal & Cooper, LLP | 
                            1 | 
                            United States | 
                            12-04-2023 | 
                        
                        
                            | SHIM & Associates LLP | 
                            1 | 
                            Canada | 
                            11-04-2018 | 
                        
                        
                            | Shimmerman Penn LLP | 
                            1 | 
                            Canada | 
                            27-02-2004 | 
                        
                        
                            | simone & company | 
                            1 | 
                            Canada | 
                            24-02-2004 | 
                        
                        
                            | SMB LLP | 
                            1 | 
                            Canada | 
                            23-02-2021 | 
                        
                        
                            | Smythe LLP | 
                            4 | 
                            Canada | 
                            19-03-2004 | 
                        
                        
                            | Somekh Chaikin | 
                            1 | 
                            Israel | 
                            12-04-2021 | 
                        
                        
                            | 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 | 
                            05-05-2021 | 
                        
                        
                            | TINKHAM LLP CHARTERED PROFESSIONAL ACCOUNTANTS | 
                            1 | 
                            Canada | 
                            18-05-2018 | 
                        
                        
                            | Turner, Stone, & Company, L.L.P. | 
                            1 | 
                            United States | 
                            24-03-2017 | 
                        
                        
                            | UHY Farrelly Dawe White Limited | 
                            1 | 
                            Ireland, Republic of | 
                            29-10-2013 | 
                        
                        
                            | UHY LLP | 
                            1 | 
                            United States | 
                            20-03-2023 | 
                        
                        
                            | URISH POPECK & CO, LLC | 
                            2 | 
                            United States | 
                            08-12-2015 | 
                        
                        
                            | Virtus Group LLP | 
                            2 | 
                            Canada | 
                            29-03-2004 | 
                        
                        
                            | 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 | 
                            12 | 
                            Canada | 
                            27-07-2004 | 
                        
                        
                            | Williams & Partners Chartered Professional Accountants LLP | 
                            1 | 
                            Canada | 
                            10-12-2014 | 
                        
                        
                            | WithumSmith+Brown, PC | 
                            4 | 
                            United States | 
                            08-06-2011 | 
                        
                        
                            | WWC, P.C. | 
                            11 | 
                            United States | 
                            08-07-2009 | 
                        
                        
                            | Zeifmans LLP | 
                            1 | 
                            Canada | 
                            27-02-2004 | 
                        
                        
                            | ZH CPA, LLC | 
                            5 | 
                            United States | 
                            07-02-2024 | 
                        
                        
                            | Ziv Haft Certified Public Accountants (Isr.) | 
                            3 | 
                            Israel | 
                            05-09-2017 |