| A D Danieli Audit Pty Ltd | 
                            1 | 
                            Australia | 
                            15-06-2016 | 
                        
                        
                            | A.R.T. Tax and Audit Ltd. | 
                            1 | 
                            Canada | 
                            09-12-2020 | 
                        
                        
                            | Abraham Chan LLP | 
                            1 | 
                            Canada | 
                            20-02-2018 | 
                        
                        
                            | ACAL Group | 
                            1 | 
                            Canada | 
                            16-08-2013 | 
                        
                        
                            | Accell Audit & Compliance, P.A. | 
                            1 | 
                            United States | 
                            02-05-2024 | 
                        
                        
                            | Aceti & Associates (formerly Eddy Aceti) | 
                            1 | 
                            Canada | 
                            26-10-2016 | 
                        
                        
                            | Acquavella, Chiarelli, Shuster, Berkower & Co., LLP | 
                            2 | 
                            United States | 
                            04-01-2012 | 
                        
                        
                            | Adams Wooley, Certified General Accountants | 
                            1 | 
                            Canada | 
                            09-03-2015 | 
                        
                        
                            | Adler Shine LLP | 
                            1 | 
                            United Kingdom | 
                            16-03-2023 | 
                        
                        
                            | AJ Robbins CPA LLC | 
                            1 | 
                            United States | 
                            05-11-2020 | 
                        
                        
                            | Alcock Davis Danieli | 
                            0 | 
                            Australia | 
                            26-02-2009 | 
                        
                        
                            | allard levesque | 
                            0 | 
                             | 
                            13-01-2006 | 
                        
                        
                            | Alliance Accounting Professional Corporation | 
                            1 | 
                            Canada | 
                            11-12-2014 | 
                        
                        
                            | Amanda L. Finke Professional Corporation | 
                            1 | 
                            Canada | 
                            13-10-2023 | 
                        
                        
                            | AMARAL & ASOCIADOS | 
                            1 | 
                            Paraguay | 
                            06-03-2018 | 
                        
                        
                            | AMC Auditing | 
                            1 | 
                            United States | 
                            03-05-2019 | 
                        
                        
                            | Amisano Hanson, Chartered Accountants | 
                            0 | 
                             | 
                            08-02-2008 | 
                        
                        
                            | Ammar Cousineau Altman Telio Hadid | 
                            0 | 
                             | 
                            08-02-2006 | 
                        
                        
                            | Amper, Politziner & Mattia LLP | 
                            6 | 
                            United States | 
                            10-03-2011 | 
                        
                        
                            | Anderson Bradshaw PLLC | 
                            1 | 
                            United States | 
                            23-10-2015 | 
                        
                        
                            | ANDRE CORBEIL, CA | 
                            0 | 
                            Canada | 
                            03-03-2009 | 
                        
                        
                            | ANDRÉ LECLERC C.A. | 
                            1 | 
                            Canada | 
                            21-11-2011 | 
                        
                        
                            | Anton & Chia, LLP | 
                            1 | 
                            United States | 
                            03-10-2016 | 
                        
                        
                            | Anton, Bryson & Schindler CPAs, LLP  | 
                            2 | 
                            Canada | 
                            16-03-2018 | 
                        
                        
                            | AO PricewaterhouseCoopers Audit | 
                            1 | 
                            Russian Federation | 
                            27-03-2018 | 
                        
                        
                            | Armanino LLP | 
                            6 | 
                            United States | 
                            25-09-2023 | 
                        
                        
                            | Armstrong Szewczyk Goodman Tobias, LLP | 
                            0 | 
                             | 
                            27-03-2007 | 
                        
                        
                            | Ascend LLP | 
                            0 | 
                             | 
                            07-01-2008 | 
                        
                        
                            | Atherton & Atherton  | 
                            0 | 
                             | 
                            01-02-2006 | 
                        
                        
                            | AUDET,BEAUDOIN,GIRARD,CA,S.E.N.C.R.L. | 
                            0 | 
                             | 
                            30-04-2008 | 
                        
                        
                            | Bagell, Josephs, Levine & Company, LLC | 
                            0 | 
                            United States | 
                            08-10-2010 | 
                        
                        
                            | Baker Tilly CK, LLP | 
                            1 | 
                            Canada | 
                            31-03-2021 | 
                        
                        
                            | Baker Tilly Virchow Krause LLP | 
                            1 | 
                            United States | 
                            01-04-2015 | 
                        
                        
                            | Baratz Judelman Preisz Pajak | 
                            1 | 
                            Canada | 
                            01-03-2012 | 
                        
                        
                            | BCCA LLP | 
                            1 | 
                            Canada | 
                            16-02-2011 | 
                        
                        
                            | BCGO S.E.N.C.R.L | 
                            7 | 
                            Canada | 
                            08-11-2024 | 
                        
                        
                            | BDO Audit (SA) Pty Ltd | 
                            1 | 
                            Australia | 
                            24-02-2022 | 
                        
                        
                            | BDO Audit (WA) Pty Ltd | 
                            1 | 
                            Australia | 
                            18-12-2024 | 
                        
                        
                            | BDO East Coast Partnership | 
                            1 | 
                            Australia | 
                            12-03-2018 | 
                        
                        
                            | BDO East Coast Partnership | 
                            1 | 
                            Australia | 
                            15-09-2020 | 
                        
                        
                            | BDO Kazakhstanaudit, LLP | 
                            0 | 
                            Kazakhstan | 
                            08-10-2010 | 
                        
                        
                            | BDO Limited | 
                            1 | 
                            Virgin Islands, British | 
                            30-11-2011 | 
                        
                        
                            | Beallor & Partners LLP | 
                            0 | 
                             | 
                            23-03-2007 | 
                        
                        
                            | BEAUCHAMP & COMPANY LLP | 
                            1 | 
                            Canada | 
                            17-05-2019 | 
                        
                        
                            | BEAULIEU DESCHAMBAULT, CA sencrl | 
                            0 | 
                             | 
                            23-07-2014 | 
                        
                        
                            | Bedford Curry & Co. | 
                            0 | 
                             | 
                            04-01-2006 | 
                        
                        
                            | BehlerMick PS | 
                            1 | 
                            United States | 
                            13-12-2011 | 
                        
                        
                            | Bennett Gold Chartered Accountants | 
                            0 | 
                             | 
                            02-09-2005 | 
                        
                        
                            | Bentleys Audit & Corporate (WA) Pty Ltd | 
                            1 | 
                            Australia | 
                            28-01-2022 | 
                        
                        
                            | Berkovits & Company, LLP | 
                            0 | 
                            United States | 
                            08-10-2010 | 
                        
                        
                            | Berkower LLC | 
                            1 | 
                            United States | 
                            06-12-2022 | 
                        
                        
                            | Berris Mangan | 
                            1 | 
                            Canada | 
                            15-12-2011 | 
                        
                        
                            | Bessner Gallay Kreisman, LLP | 
                            2 | 
                            Canada | 
                            14-07-2015 | 
                        
                        
                            | BGD LLP | 
                            1 | 
                            Canada | 
                            12-02-2018 | 
                        
                        
                            | BKD, LLP | 
                            2 | 
                            United States | 
                            11-02-2020 | 
                        
                        
                            | BKM Sowan Horan, LLP | 
                            1 | 
                            United States | 
                            19-11-2015 | 
                        
                        
                            | Blain Joyal Charbonneau comptables agréés S.E.N.C.R.L. | 
                            0 | 
                            Canada | 
                            08-10-2010 | 
                        
                        
                            | BOIVIN, DARVEAU, BOILY, CA | 
                            0 | 
                             | 
                            07-06-2007 | 
                        
                        
                            | Bolton & Bolton | 
                            0 | 
                             | 
                            11-02-2009 | 
                        
                        
                            | Borgers & Cutler CPAs PC | 
                            2 | 
                            United States | 
                            25-04-2013 | 
                        
                        
                            | Bourassa Boyer inc. | 
                            0 | 
                            Canada | 
                            08-10-2010 | 
                        
                        
                            | Bratt Fremeth Star s.e.n.c. | 
                            1 | 
                            Canada | 
                            09-04-2013 | 
                        
                        
                            | Briggs & Veselka Company | 
                            1 | 
                            United States | 
                            01-12-2015 | 
                        
                        
                            | Brodeur Dennis Chartered Accountants | 
                            0 | 
                             | 
                            01-09-2006 | 
                        
                        
                            | BROOKS, DI SANTO | 
                            0 | 
                             | 
                            22-05-2007 | 
                        
                        
                            | Bruce Reilly CA | 
                            0 | 
                            Canada | 
                            20-04-2009 | 
                        
                        
                            | Bureau de la Surveillance du Mouvement Desjardins (formerly BSSFD) | 
                            0 | 
                            Canada | 
                            07-01-2016 | 
                        
                        
                            | BURNS HUBLEY LLP | 
                            1 | 
                            Canada | 
                            12-04-2012 | 
                        
                        
                            | Burr Pilger Mayer, Inc (Burr, Pilger & Mayer, LLP) | 
                            3 | 
                            United States | 
                            05-03-2013 | 
                        
                        
                            | Buset Sarvas LLP Chartered Accountants | 
                            0 | 
                             | 
                            18-05-2006 | 
                        
                        
                            | Butler Settineri (Audit) Pty Ltd | 
                            1 | 
                            Australia | 
                            11-05-2016 | 
                        
                        
                            | Buttle and Tavano Professional Corporation | 
                            1 | 
                            Canada | 
                            14-10-2015 | 
                        
                        
                            | Cacciamatta Accountancy Corporation | 
                            1 | 
                            United States | 
                            16-07-2013 | 
                        
                        
                            | Calvetti Ferguson | 
                            1 | 
                            United States | 
                            17-02-2017 | 
                        
                        
                            | Calvista LLP | 
                            1 | 
                            Canada | 
                            25-09-2018 | 
                        
                        
                            | CBCGY Calgary LLP (formerly Collins Barrow Calgary LLP) | 
                            1 | 
                            Canada | 
                            03-11-2020 | 
                        
                        
                            | Chang Lee LLP | 
                            1 | 
                            Canada | 
                            08-06-2011 | 
                        
                        
                            | Chant & Rowe | 
                            0 | 
                             | 
                            14-12-2005 | 
                        
                        
                            | CHAPMAN DAVIS LLP | 
                            1 | 
                            United Kingdom | 
                            28-07-2015 | 
                        
                        
                            | Cheng & Cheng Limited | 
                            1 | 
                            Hong Kong | 
                            16-10-2025 | 
                        
                        
                            | Chisholm, Bierwolf, Nilson & Morrill, LLC. | 
                            2 | 
                            United States | 
                            17-01-2011 | 
                        
                        
                            | Clancy and Company LLP | 
                            1 | 
                            Canada | 
                            08-12-2015 | 
                        
                        
                            | Clarke Henning LLP | 
                            1 | 
                            Canada | 
                            19-01-2012 | 
                        
                        
                            | Clement C.W. Chan & Co. | 
                            1 | 
                            Hong Kong | 
                            26-02-2014 | 
                        
                        
                            | Close Perkins Hauta Chartered Accountants | 
                            0 | 
                             | 
                            30-04-2007 | 
                        
                        
                            | CLW Partners LLP | 
                            1 | 
                            Canada | 
                            01-04-2014 | 
                        
                        
                            | Cogan & Associates, A Professional Corporation | 
                            0 | 
                             | 
                            21-11-2007 | 
                        
                        
                            | COLLINS BARROW CHARTERED ACCOUNTANTS | 
                            0 | 
                            Canada | 
                            08-10-2010 | 
                        
                        
                            | Collins Barrow Ottawa LLP | 
                            2 | 
                            Canada | 
                            08-03-2019 | 
                        
                        
                            | Collins Barrow Red Deer | 
                            0 | 
                             | 
                            26-01-2006 | 
                        
                        
                            | Collins Barrow-Vancouver | 
                            0 | 
                             | 
                            12-02-2007 | 
                        
                        
                            | Coulter & Justus, P.C. | 
                            1 | 
                            United States | 
                            15-03-2016 | 
                        
                        
                            | Cowan, Gunteski & Co., P.A. | 
                            1 | 
                            United States | 
                            09-12-2015 | 
                        
                        
                            | Crowe Horwath (formerly WHK Horwath) | 
                            1 | 
                            Australia | 
                            21-11-2014 | 
                        
                        
                            | Crowe Horwath (HK) CPA Limited | 
                            1 | 
                            Hong Kong | 
                            20-06-2019 | 
                        
                        
                            | Culver & Co | 
                            1 | 
                            Canada | 
                            11-01-2024 | 
                        
                        
                            | Cunningham LLP | 
                            1 | 
                            Canada | 
                            10-11-2014 | 
                        
                        
                            | CW Partners LLP (formerly Cookson Walker LLP) | 
                            2 | 
                            Canada | 
                            03-10-2018 | 
                        
                        
                            | D. McCormack & Company Inc. (McCormack, Su & Company Inc.)  | 
                            0 | 
                            Canada | 
                            08-10-2010 | 
                        
                        
                            | Dallaire & Lapointe inc. | 
                            4 | 
                            Canada | 
                            19-10-2020 | 
                        
                        
                            | Dallaire Forest Kirouac, Comptables professionnels agréés, S.E.N.C.R.L. | 
                            1 | 
                            Canada | 
                            30-10-2014 | 
                        
                        
                            | Danziger Hochman Partners LLP | 
                            0 | 
                            Canada | 
                            08-10-2010 | 
                        
                        
                            | D'Arelli Pruzansky, P.A. | 
                            1 | 
                            United States | 
                            19-01-2017 | 
                        
                        
                            | Daszkal Bolton LLP | 
                            1 | 
                            United States | 
                            08-12-2020 | 
                        
                        
                            | Daunheimer & Dow LLP | 
                            0 | 
                             | 
                            28-06-2006 | 
                        
                        
                            | Daurio & Franklin LLP | 
                            1 | 
                            Canada | 
                            03-06-2016 | 
                        
                        
                            | David Sandler Chartered Accountant | 
                            0 | 
                             | 
                            01-02-2006 | 
                        
                        
                            | Davies & Drury C.A.'s | 
                            2 | 
                            Canada | 
                            29-01-2016 | 
                        
                        
                            | Davis, Daignault, Schick & Co. | 
                            0 | 
                             | 
                            06-06-2007 | 
                        
                        
                            | Daye Kelly & Associates | 
                            1 | 
                            Canada | 
                            05-08-2020 | 
                        
                        
                            | dbbmckennon | 
                            2 | 
                            United States | 
                            06-01-2014 | 
                        
                        
                            | DCS Chartered Accountants | 
                            0 | 
                             | 
                            11-07-2006 | 
                        
                        
                            | De Joya Griffith, LLC (formerly De Joya Griffith & Company, LLC) | 
                            3 | 
                            United States | 
                            02-12-2015 | 
                        
                        
                            | DeCoria, Maichel & Teague, P.S. | 
                            1 | 
                            United States | 
                            04-03-2021 | 
                        
                        
                            | Deloitte & Touche | 
                            1 | 
                            South Africa | 
                            19-10-2020 | 
                        
                        
                            | Deloitte AB | 
                            0 | 
                            Sweden | 
                            08-10-2010 | 
                        
                        
                            | Deloitte AB | 
                            1 | 
                            Sweden | 
                            05-02-2020 | 
                        
                        
                            | Deloitte SA | 
                            2 | 
                            Switzerland | 
                            29-11-2024 | 
                        
                        
                            | Deloitte Touche Tohmatsu Certified Public Accountants LLP | 
                            1 | 
                            China | 
                            26-03-2014 | 
                        
                        
                            | Delves Freer Anderson Raniga Caine | 
                            1 | 
                            Canada | 
                            19-02-2014 | 
                        
                        
                            | DENIS ET ASSOCIÉ, C.A., s.e. n. c. | 
                            0 | 
                             | 
                            28-03-2007 | 
                        
                        
                            | Desmarais, Houle, Mooney et Associé | 
                            0 | 
                             | 
                            05-03-2007 | 
                        
                        
                            | Dixon Hughes Goodman LLP (formerly Dixon Hughes PLLC) | 
                            35 | 
                            United States | 
                            10-12-2018 | 
                        
                        
                            | DKM Certified Public Accountants | 
                            1 | 
                            United States | 
                            15-01-2016 | 
                        
                        
                            | DNTW Chartered Accountants, LLP | 
                            1 | 
                            Canada | 
                            26-03-2014 | 
                        
                        
                            | Dohan and Company, CPA's, P.A. | 
                            1 | 
                            United States | 
                            09-03-2011 | 
                        
                        
                            | Durward Jones Barkwell & Company LLP | 
                            4 | 
                            Canada | 
                            22-03-2023 | 
                        
                        
                            | DW LLP | 
                            1 | 
                            Canada | 
                            16-10-2024 | 
                        
                        
                            | EAL Partners  | 
                            1 | 
                            Canada | 
                            18-06-2019 | 
                        
                        
                            | EBT Chartered Accountants LLP | 
                            2 | 
                            Canada | 
                            05-11-2018 | 
                        
                        
                            | Eccelerant Accounting Ltd. | 
                            1 | 
                            Canada | 
                            15-10-2015 | 
                        
                        
                            | ECOVIS Jeremy Levi (formerly Jeremy Levi, CPA) | 
                            1 | 
                            Canada | 
                            03-12-2024 | 
                        
                        
                            | Edward Jakubo | 
                            0 | 
                             | 
                            17-10-2006 | 
                        
                        
                            | Eide Bailly LLP | 
                            1 | 
                            United States | 
                            05-05-2020 | 
                        
                        
                            | EKS&H LLLP | 
                            3 | 
                            United States | 
                            19-11-2018 | 
                        
                        
                            | Ellis Foster | 
                            0 | 
                             | 
                            01-02-2006 | 
                        
                        
                            | ELLIS GROUP LLP | 
                            0 | 
                            Canada | 
                            08-10-2010 | 
                        
                        
                            | Ernst & Young - Caribbean Professional Services Ltd. | 
                            1 | 
                            Barbados | 
                            05-03-2019 | 
                        
                        
                            | Ernst & Young AB | 
                            1 | 
                            Sweden | 
                            29-08-2013 | 
                        
                        
                            | Ernst & Young Associates LLP | 
                            1 | 
                            India | 
                            05-01-2023 | 
                        
                        
                            | Ernst & Young Cyprus Ltd | 
                            1 | 
                            Cyprus | 
                            30-10-2024 | 
                        
                        
                            | Ernst & Young Incorporated | 
                            1 | 
                            South Africa | 
                            13-03-2020 | 
                        
                        
                            | Ernst & Young LLP | 
                            0 | 
                            Singapore | 
                            26-10-2020 | 
                        
                        
                            | Ernst & Young S.A. | 
                            1 | 
                            Luxembourg | 
                            29-11-2024 | 
                        
                        
                            | Ernst & Young ShinNihon LLC | 
                            1 | 
                            Japan | 
                            21-04-2017 | 
                        
                        
                            | ERNST & YOUNG URUGUAY SC | 
                            1 | 
                            Uruguay | 
                            08-04-2019 | 
                        
                        
                            | Ernst & Young, Thunder Bay LLP | 
                            0 | 
                             | 
                            08-06-2006 | 
                        
                        
                            | Excelsis Accounting Group (formerly, Mark Bailey & Company, Ltd.) | 
                            1 | 
                            United States | 
                            20-02-2015 | 
                        
                        
                            | Exchange Chartered Professional Accountants, LLP | 
                            1 | 
                            Canada | 
                            14-05-2021 | 
                        
                        
                            | Farber Hass Hurley LLP | 
                            1 | 
                            United States | 
                            09-03-2022 | 
                        
                        
                            | Fareed Sheik & Co | 
                            1 | 
                            Canada | 
                            31-08-2018 | 
                        
                        
                            | Fareed Sheik LLP | 
                            1 | 
                            Canada | 
                            31-08-2018 | 
                        
                        
                            | Fauteux, Bruno, Bussière, Leewarden, CPA, s.e.n.c.r.l. | 
                            1 | 
                            Canada | 
                            27-11-2015 | 
                        
                        
                            | Fazzari & Partners LLP | 
                            1 | 
                            Canada | 
                            12-05-2022 | 
                        
                        
                            | FBL s.e.n.c.r.l. Comptables Professionnels Agréés | 
                            7 | 
                            Canada | 
                            09-05-2019 | 
                        
                        
                            | Feldman & Associates, LLP | 
                            1 | 
                            Canada | 
                            07-02-2011 | 
                        
                        
                            | FELDMAN & ASSOCIATES, LLP | 
                            0 | 
                             | 
                            30-11-2007 | 
                        
                        
                            | Fitzpatrick & Partners LLP | 
                            0 | 
                             | 
                            10-10-2007 | 
                        
                        
                            | Flabbi & Associates | 
                            0 | 
                             | 
                            09-01-2008 | 
                        
                        
                            | Flabbi & Associates LLP | 
                            1 | 
                            Canada | 
                            22-11-2022 | 
                        
                        
                            | FLG Inc. | 
                            1 | 
                            Canada | 
                            18-03-2011 | 
                        
                        
                            | Foo Kon Tan Grant Thornton LLP | 
                            1 | 
                            Singapore | 
                            03-06-2011 | 
                        
                        
                            | Forvis Mazars Japan Audit LLC (formerly Mazars Audit LLC) | 
                            1 | 
                            Japan | 
                            14-10-2025 | 
                        
                        
                            | Frackt, Piro | 
                            1 | 
                            Canada | 
                            11-07-2011 | 
                        
                        
                            | Francis & McKinney, LLP Chartered Accountants | 
                            0 | 
                             | 
                            06-01-2006 | 
                        
                        
                            | Frazer Frost, LLP | 
                            1 | 
                            United States | 
                            07-12-2010 | 
                        
                        
                            | Frazier & Deeter, LLC | 
                            2 | 
                            United States | 
                            29-11-2023 | 
                        
                        
                            | Friedman LLP | 
                            1 | 
                            United States | 
                            09-01-2012 | 
                        
                        
                            | Friedman LLP | 
                            1 | 
                            United States | 
                            20-03-2017 | 
                        
                        
                            | Friedman LLP | 
                            1 | 
                            United States | 
                            01-12-2022 | 
                        
                        
                            | G. Ross McDonald Inc. | 
                            0 | 
                             | 
                            03-03-2005 | 
                        
                        
                            | Gallo LLP | 
                            2 | 
                            Canada | 
                            16-05-2025 | 
                        
                        
                            | Galloway Botteselle & Company | 
                            1 | 
                            Canada | 
                            29-08-2018 | 
                        
                        
                            | Gary R. Landa Chartered Accountant | 
                            0 | 
                             | 
                            15-11-2005 | 
                        
                        
                            | Gary Ruffle Ltd. | 
                            0 | 
                             | 
                            26-05-2006 | 
                        
                        
                            | Gaviller & Company LLP | 
                            4 | 
                            Canada | 
                            22-12-2016 | 
                        
                        
                            | GBH CPAs, PC | 
                            1 | 
                            United States | 
                            28-11-2018 | 
                        
                        
                            | GDTS s.e.n.c.r.l. | 
                            0 | 
                            Canada | 
                            08-10-2010 | 
                        
                        
                            | George Dimov CPA | 
                            1 | 
                            United States | 
                            26-07-2024 | 
                        
                        
                            | GHP Horwath, P.C.  | 
                            1 | 
                            United States | 
                            30-03-2017 | 
                        
                        
                            | Gislason Targownik Peters | 
                            3 | 
                            Canada | 
                            27-11-2019 | 
                        
                        
                            | Glenn Graydon Wright LLP | 
                            1 | 
                            Canada | 
                            27-03-2023 | 
                        
                        
                            | GLO CPAs, LLLP | 
                            1 | 
                            United States | 
                            16-09-2011 | 
                        
                        
                            | Goldman Kurland and Mohidin LLP (Goldman Parks Kurland Mohidin LLP) | 
                            1 | 
                            United States | 
                            14-05-2014 | 
                        
                        
                            | GOLDSMITH HERSH, S.E.N.C.R.L. | 
                            0 | 
                             | 
                            27-11-2007 | 
                        
                        
                            | Goldstein Golub Kessler LLP | 
                            0 | 
                             | 
                            09-01-2008 | 
                        
                        
                            | Gordon K.W. Gee Ltd. | 
                            0 | 
                             | 
                            11-12-2008 | 
                        
                        
                            | Government Solutions Group LLP (formerly Collins Barrow Edmonton LLP) | 
                            1 | 
                            Canada | 
                            02-03-2023 | 
                        
                        
                            | Gram LLP | 
                            1 | 
                            Canada | 
                            06-11-2018 | 
                        
                        
                            | Grant Thornton - Ireland | 
                            1 | 
                            Ireland, Republic of | 
                            15-11-2012 | 
                        
                        
                            | Grant Thornton - Ireland | 
                            1 | 
                            Ireland | 
                            28-11-2014 | 
                        
                        
                            | Grant Thornton Limited | 
                            2 | 
                            Jersey | 
                            03-11-2020 | 
                        
                        
                            | Grant Thornton New Zealand Audit Partnership | 
                            3 | 
                            New Zealand | 
                            01-12-2020 | 
                        
                        
                            | GreenGrowthCPAs | 
                            1 | 
                            United States | 
                            20-11-2024 | 
                        
                        
                            | Greenwood Silverstein Herlick & Cohen | 
                            0 | 
                             | 
                            17-11-2005 | 
                        
                        
                            | Gries & Associates, LLC | 
                            1 | 
                            United States | 
                            12-04-2024 | 
                        
                        
                            | Grunwald & Co. | 
                            0 | 
                             | 
                            29-11-2006 | 
                        
                        
                            | Hacker, Johnson & Smith PA | 
                            1 | 
                            United States | 
                            19-12-2023 | 
                        
                        
                            | HAKIM & ASSOCIATES | 
                            1 | 
                            Canada | 
                            05-04-2012 | 
                        
                        
                            | Hall & Company Certified Public Accountants & Consultants, Inc. | 
                            1 | 
                            United States | 
                            16-04-2021 | 
                        
                        
                            | Hall Kistler & Company LLP | 
                            1 | 
                            United States | 
                            23-09-2011 | 
                        
                        
                            | Ham, Langston & Brezina, L.L.P. | 
                            1 | 
                            United States | 
                            16-09-2014 | 
                        
                        
                            | Hansen, Barnett & Maxwell, P.C. | 
                            1 | 
                            United States | 
                            26-11-2013 | 
                        
                        
                            | Harbourside CPA  LLP (formerly Buckley Dodds Parker LLP) | 
                            1 | 
                            Canada | 
                            23-11-2022 | 
                        
                        
                            | Harendorf, Lebane, Moss LLP | 
                            0 | 
                             | 
                            23-11-2005 | 
                        
                        
                            | HARIBHAKTI & CO. | 
                            2 | 
                            India | 
                            30-07-2014 | 
                        
                        
                            | Harris & Partners LLP | 
                            1 | 
                            Canada | 
                            22-11-2016 | 
                        
                        
                            | Harvey Cantor Professional Corporation | 
                            0 | 
                             | 
                            19-07-2007 | 
                        
                        
                            | HAWKINGS EPP DUMONT LLP | 
                            0 | 
                            Canada | 
                            08-10-2010 | 
                        
                        
                            | Heagy Altrogge Matchett & Partners LLP | 
                            1 | 
                            Canada | 
                            29-11-2018 | 
                        
                        
                            | Heaton & Company, PLLC | 
                            1 | 
                            United States | 
                            03-05-2023 | 
                        
                        
                            | Heer & Co | 
                            0 | 
                             | 
                            30-11-2007 | 
                        
                        
                            | Hein & Associates LLP | 
                            3 | 
                            United States | 
                            31-10-2017 | 
                        
                        
                            | Hénaire, Danis, Brunet, s.e.n.c.r.l. | 
                            0 | 
                             | 
                            02-07-2008 | 
                        
                        
                            | Henderson Partners, LLP | 
                            0 | 
                             | 
                            15-01-2007 | 
                        
                        
                            | Hennick Herman Mar, LLP | 
                            0 | 
                             | 
                            17-02-2006 | 
                        
                        
                            | Hergott Duval Stack LLP ( Hergott Duval Stack & Partners LLP) | 
                            1 | 
                            Canada | 
                            12-07-2012 | 
                        
                        
                            | Hilborn LLP | 
                            1 | 
                            Canada | 
                            21-02-2020 | 
                        
                        
                            | Hillary CPA Group LLC | 
                            1 | 
                            United States | 
                            03-11-2011 | 
                        
                        
                            | Hillary CPA Group LLC | 
                            1 | 
                            United States | 
                            14-03-2016 | 
                        
                        
                            | HNA S.E.N.C.R.L. | 
                            1 | 
                            Canada | 
                            23-03-2023 | 
                        
                        
                            | HORNE LLP | 
                            1 | 
                            United States | 
                            20-11-2023 | 
                        
                        
                            | Horwath Leebosh Appel | 
                            1 | 
                            Canada | 
                            16-01-2012 | 
                        
                        
                            | Horwath Orenstein LLP | 
                            0 | 
                             | 
                            07-07-2008 | 
                        
                        
                            | HS & Partners LLP | 
                            1 | 
                            Canada | 
                            21-08-2024 | 
                        
                        
                            | Hudson LLP | 
                            0 | 
                            Canada | 
                            08-10-2010 | 
                        
                        
                            | I Vellmer Inc. | 
                            1 | 
                            Canada | 
                            20-11-2014 | 
                        
                        
                            | I&A Professional Corporation | 
                            1 | 
                            Canada | 
                            19-10-2018 | 
                        
                        
                            | I. J. Boga, Chartered Accountant | 
                            0 | 
                             | 
                            28-07-2007 | 
                        
                        
                            | Ingenium Accounting Associates | 
                            1 | 
                            United States | 
                            31-03-2014 | 
                        
                        
                            | J.M. Tucker Inc. | 
                            0 | 
                             | 
                            13-04-2007 | 
                        
                        
                            | JACKSON & CO., LLP | 
                            1 | 
                            Canada | 
                            19-04-2024 | 
                        
                        
                            | James R. Zatulsky, CA | 
                            0 | 
                             | 
                            10-12-2007 | 
                        
                        
                            | James Stafford, Inc. | 
                            1 | 
                            Canada | 
                            02-03-2020 | 
                        
                        
                            | Jarrod Lynn, CA | 
                            2 | 
                            Canada | 
                            12-04-2011 | 
                        
                        
                            | Jarvis Ryan Associates | 
                            1 | 
                            Canada | 
                            14-11-2017 | 
                        
                        
                            | Jeffrey Weigensberg, CPA, CA, LPA | 
                            1 | 
                            Canada | 
                            17-03-2023 | 
                        
                        
                            | Jim M. Smith Chartered Accountant Inc. | 
                            1 | 
                            Canada | 
                            23-03-2015 | 
                        
                        
                            | JLK Partners, LLP | 
                            1 | 
                            United States | 
                            11-01-2012 | 
                        
                        
                            | John A. Braden & Company PC | 
                            1 | 
                            United States | 
                            08-04-2011 | 
                        
                        
                            | John Kinross-Kennedy | 
                            1 | 
                            United States | 
                            09-04-2013 | 
                        
                        
                            | John Scholz Chartered Accountant | 
                            2 | 
                            Canada | 
                            02-05-2014 | 
                        
                        
                            | Johnson Lambert LLP (Johnson Lambert & Co. LLP) | 
                            8 | 
                            United States | 
                            29-11-2017 | 
                        
                        
                            | Johnston Morrison Hunter & Co. PC | 
                            3 | 
                            Canada | 
                            21-04-2016 | 
                        
                        
                            | Jones Richards & Company | 
                            0 | 
                             | 
                            18-01-2005 | 
                        
                        
                            | Joseph Earl Callura, C.A. | 
                            0 | 
                             | 
                            01-12-2005 | 
                        
                        
                            | Kabani & Company, Inc. | 
                            1 | 
                            United States | 
                            15-03-2012 | 
                        
                        
                            | Kanester Johal LLP | 
                            1 | 
                            Canada | 
                            25-03-2020 | 
                        
                        
                            | Kaufman, Rossin & Co., A Professional Association | 
                            1 | 
                            United States | 
                            18-11-2022 | 
                        
                        
                            | KBL, LLP | 
                            1 | 
                            United States | 
                            26-05-2011 | 
                        
                        
                            | KBL, LLP | 
                            1 | 
                            United States | 
                            15-01-2020 | 
                        
                        
                            | Kee, Perry & Lassam | 
                            1 | 
                            Canada | 
                            14-08-2012 | 
                        
                        
                            | Ken Lee & Company | 
                            1 | 
                            Canada | 
                            29-11-2021 | 
                        
                        
                            | Kendall Wall Pandya Chartered Accountants | 
                            0 | 
                            Canada | 
                            08-10-2010 | 
                        
                        
                            | Kimberly A. Copetti, C.A. | 
                            1 | 
                            Canada | 
                            02-12-2010 | 
                        
                        
                            | King & Company, CA's | 
                            1 | 
                            Canada | 
                            26-08-2011 | 
                        
                        
                            | Klumak Merton Roter Schwartz, LLP | 
                            0 | 
                             | 
                            09-10-2007 | 
                        
                        
                            | KMJ Corbin & Company LLP | 
                            1 | 
                            United States | 
                            02-02-2011 | 
                        
                        
                            | KNV Chartered Accountants LLP | 
                            3 | 
                            Canada | 
                            13-02-2015 | 
                        
                        
                            | KPMG | 
                            1 | 
                            Cayman Islands | 
                            27-03-2017 | 
                        
                        
                            | KPMG (Taiwan) | 
                            1 | 
                            Taiwan | 
                            27-03-2017 | 
                        
                        
                            | KPMG Accountants N.V. | 
                            1 | 
                            Netherlands | 
                            22-04-2014 | 
                        
                        
                            | KPMG AG | 
                            1 | 
                            Switzerland | 
                            09-07-2020 | 
                        
                        
                            | KPMG AG Wirtschaftspruefungsgesellschaft | 
                            1 | 
                            Germany | 
                            17-08-2020 | 
                        
                        
                            | KPMG Audit Limited | 
                            1 | 
                            Bermuda | 
                            25-11-2022 | 
                        
                        
                            | KPMG Audit Plc | 
                            1 | 
                            United Kingdom | 
                            26-01-2016 | 
                        
                        
                            | KPMG Auditores Associados [formerly BDO Auditores Independentes] | 
                            1 | 
                            Brazil | 
                            04-01-2012 | 
                        
                        
                            | KPMG AZSA LLC | 
                            1 | 
                            Japan | 
                            23-08-2021 | 
                        
                        
                            | Kraft Berger LLP (Kraft, Berger, Grill, Schwartz, Cohen & March LLP) | 
                            1 | 
                            Canada | 
                            30-10-2014 | 
                        
                        
                            | Kreston Reeves LLP | 
                            1 | 
                            United Kingdom | 
                            13-09-2023 | 
                        
                        
                            | Kwart & Company Chartered Accountants | 
                            1 | 
                            Canada | 
                            30-03-2011 | 
                        
                        
                            | KWCO, PC | 
                            1 | 
                            United States | 
                            09-12-2021 | 
                        
                        
                            | KWCO, PC (formerly Killman, Murrell & Company, P.C.) | 
                            1 | 
                            United States | 
                            08-12-2014 | 
                        
                        
                            | L.L. Bradford and Company | 
                            1 | 
                            United States | 
                            22-05-2015 | 
                        
                        
                            | LABELLE,RACICOT & ASSOCIÉS,L ÉPIPHANIE | 
                            0 | 
                            Canada | 
                            23-03-2009 | 
                        
                        
                            | Lake & Associates CPA's LLC | 
                            2 | 
                            United States | 
                            30-11-2011 | 
                        
                        
                            | Lake & Associates CPA's, LLC | 
                            1 | 
                            United States | 
                            16-01-2014 | 
                        
                        
                            | Lamb Hind & Lim LLP | 
                            0 | 
                             | 
                            10-12-2006 | 
                        
                        
                            | Lane Gorman Trubitt, L.L.P. | 
                            1 | 
                            United States | 
                            14-03-2011 | 
                        
                        
                            | Lanno Torelli LLP | 
                            0 | 
                            Canada | 
                            08-10-2010 | 
                        
                        
                            | Lawrence K. Nisker, Chartered Accountant | 
                            0 | 
                             | 
                            15-07-2005 | 
                        
                        
                            | LBB & Associates Ltd., LLP | 
                            1 | 
                            United States | 
                            04-12-2019 | 
                        
                        
                            | LECOMPTE, DAOUST CA INC | 
                            0 | 
                             | 
                            29-10-2007 | 
                        
                        
                            | Lee and Kim, LLP | 
                            0 | 
                             | 
                            31-01-2005 | 
                        
                        
                            | Leed Advisors Inc. | 
                            1 | 
                            Canada | 
                            04-01-2018 | 
                        
                        
                            | Lemieux Nolet, comptables professionnels agréés, S.E.N.C.R.L. | 
                            4 | 
                            Canada | 
                            13-02-2020 | 
                        
                        
                            | Lemoine Hyland LLP Chartered Accountants | 
                            0 | 
                             | 
                            18-10-2007 | 
                        
                        
                            | LEUNG, MEENTS, HARROP | 
                            0 | 
                             | 
                            28-11-2006 | 
                        
                        
                            | Levitt, Feldstein, Dubin, Epstein, Pinsky | 
                            1 | 
                            Canada | 
                            01-10-2013 | 
                        
                        
                            | Levy Casey Carter MacLean | 
                            0 | 
                             | 
                            31-12-2007 | 
                        
                        
                            | Li and Company, PC | 
                            1 | 
                            United States | 
                            01-12-2015 | 
                        
                        
                            | Lichter, Yu and Associates, Inc. | 
                            0 | 
                            United States | 
                            31-10-2017 | 
                        
                        
                            | LIPPMAN, LEEBOSH, APRIL | 
                            0 | 
                             | 
                            22-04-2008 | 
                        
                        
                            | Lipton LLP | 
                            1 | 
                            Canada | 
                            23-03-2020 | 
                        
                        
                            | Litvack, Adelman Chartered Accountants Professional Corporation | 
                            0 | 
                             | 
                            04-10-2005 | 
                        
                        
                            | Loewen, Stronach & Co. | 
                            0 | 
                             | 
                            05-06-2006 | 
                        
                        
                            | Luna Taniguchi Nicoll Schmidt, C.A.'s | 
                            0 | 
                             | 
                            26-11-2007 | 
                        
                        
                            | Lunergan Spacek | 
                            0 | 
                            Canada | 
                            08-10-2010 | 
                        
                        
                            | MAC LLP | 
                            2 | 
                            Canada | 
                            30-11-2015 | 
                        
                        
                            | MacPherson Roche Smith & Noonan | 
                            0 | 
                             | 
                            13-02-2006 | 
                        
                        
                            | Madsen & Associates CPA's, Inc. | 
                            0 | 
                            United States | 
                            08-10-2010 | 
                        
                        
                            | MADSEN & ASSOCIATES CPA'S, INC. | 
                            1 | 
                            United States | 
                            06-05-2013 | 
                        
                        
                            | Magnus LLP | 
                            1 | 
                            Canada | 
                            09-09-2019 | 
                        
                        
                            | Mahendra CA Professional Corporation (formerly Navin Mahendra Chartered Accountant) | 
                            1 | 
                            Canada | 
                            20-02-2018 | 
                        
                        
                            | Maldaner Crooks Watson Chartered Accountants | 
                            0 | 
                             | 
                            28-11-2008 | 
                        
                        
                            | Mallah Furman | 
                            2 | 
                            United States | 
                            15-04-2011 | 
                        
                        
                            | Mantell Dickson Blades Wiseman Chartered Accountants | 
                            0 | 
                            Canada | 
                            08-10-2010 | 
                        
                        
                            | Mantyla McReynolds, LLC | 
                            1 | 
                            United States | 
                            28-03-2013 | 
                        
                        
                            | Marcum Asia CPAs LLP | 
                            1 | 
                            United States | 
                            02-07-2025 | 
                        
                        
                            | Marinucci & Company | 
                            0 | 
                             | 
                            30-11-2007 | 
                        
                        
                            | Mayer Hoffman McCann P.C. | 
                            0 | 
                            United States | 
                            06-11-2023 | 
                        
                        
                            | McCallum and Company | 
                            0 | 
                            Canada | 
                            08-10-2010 | 
                        
                        
                            | McCarney Greenwood LLP | 
                            2 | 
                            Canada | 
                            05-11-2014 | 
                        
                        
                            | McCormack, Su & Company Inc. CPAs | 
                            1 | 
                            Canada | 
                            21-04-2016 | 
                        
                        
                            | Meaden & Moore Ltd | 
                            2 | 
                            United States | 
                            16-09-2025 | 
                        
                        
                            | Metrix Group LLP | 
                            8 | 
                            Canada | 
                            14-03-2023 | 
                        
                        
                            | Meyler & Company, LLC | 
                            1 | 
                            United States | 
                            04-02-2015 | 
                        
                        
                            | Millard, DesLauriers & Shoemaker LLP | 
                            1 | 
                            Canada | 
                            05-11-2019 | 
                        
                        
                            | Millard, Rouse & Rosebrugh LLP | 
                            2 | 
                            Canada | 
                            18-03-2020 | 
                        
                        
                            | Minni, Clark & Company | 
                            0 | 
                            Canada | 
                            08-10-2010 | 
                        
                        
                            | Moore Stephens OOO | 
                            3 | 
                            Russian Federation | 
                            30-03-2017 | 
                        
                        
                            | Moore Stephens Wurth Frazer and Torbet, LLP | 
                            0 | 
                            United States | 
                            08-10-2010 | 
                        
                        
                            | Morgan & Company LLP | 
                            1 | 
                            Canada | 
                            30-09-2020 | 
                        
                        
                            | Morine & Co Chartered Accountants LLP | 
                            3 | 
                            Canada | 
                            30-10-2014 | 
                        
                        
                            | Morrill & Associates, LLC | 
                            1 | 
                            United States | 
                            23-07-2014 | 
                        
                        
                            | Morrow & Co | 
                            0 | 
                            Canada | 
                            08-10-2010 | 
                        
                        
                            | Moss Adams LLP | 
                            0 | 
                            United States | 
                            17-06-2025 | 
                        
                        
                            | MPG Chartered Accountants | 
                            0 | 
                             | 
                            09-02-2008 | 
                        
                        
                            | MRSB Chartered Accountants | 
                            1 | 
                            Canada | 
                            31-03-2016 | 
                        
                        
                            | MS Partners LLP | 
                            1 | 
                            Canada | 
                            09-09-2025 | 
                        
                        
                            | MSCM LLP | 
                            1 | 
                            Canada | 
                            14-01-2014 | 
                        
                        
                            | MSR PARTNERS LLP (Formerly MOORE STEPHENS LLP) | 
                            1 | 
                            United Kingdom | 
                            25-03-2019 | 
                        
                        
                            | MULLENY ROYCE CA'S | 
                            0 | 
                            Canada | 
                            08-10-2010 | 
                        
                        
                            | Murray A. Finkelman Chartered Accountant | 
                            1 | 
                            Canada | 
                            05-05-2011 | 
                        
                        
                            | N.I. Cameron Inc.  | 
                            0 | 
                             | 
                            08-05-2007 | 
                        
                        
                            | N.R. McLEOD C.A. | 
                            1 | 
                            Canada | 
                            01-02-2012 | 
                        
                        
                            | NCCA LLP | 
                            1 | 
                            Canada | 
                            23-06-2022 | 
                        
                        
                            | ND LLP | 
                            1 | 
                            Canada | 
                            12-08-2015 | 
                        
                        
                            | NDL Professional Corporation | 
                            1 | 
                            Canada | 
                            18-06-2024 | 
                        
                        
                            | Nelson Hagerman, C.A. | 
                            1 | 
                            Canada | 
                            29-04-2014 | 
                        
                        
                            | Nexia Friedman SENCRL/LLP | 
                            1 | 
                            Canada | 
                            06-11-2018 | 
                        
                        
                            | Nick Miseros, Chartered Accountant | 
                            1 | 
                            Canada | 
                            24-01-2011 | 
                        
                        
                            | Nordahl Craig Cummings & Gares | 
                            1 | 
                            Canada | 
                            21-12-2011 | 
                        
                        
                            | Norgaard Neale Camden Ltd. | 
                            0 | 
                             | 
                            05-06-2008 | 
                        
                        
                            | Norton McMullen LLP (formerly Norton McMullen & Co LLP) | 
                            1 | 
                            Canada | 
                            14-02-2023 | 
                        
                        
                            | NPT LLP  | 
                            1 | 
                            Canada | 
                            07-12-2015 | 
                        
                        
                            | NUMERIS LLP | 
                            1 | 
                            Canada | 
                            25-02-2016 | 
                        
                        
                            | Olayinka Oyebola & Co | 
                            1 | 
                            Nigeria | 
                            30-01-2025 | 
                        
                        
                            | Oliva, Goddard & Wright | 
                            0 | 
                            United States | 
                            23-04-2009 | 
                        
                        
                            | OUM & Co. LLP | 
                            1 | 
                            United States | 
                            01-10-2021 | 
                        
                        
                            | OUM & Co. LLP (Odenberg, Ullakko, Muranishi & Co. LLP) | 
                            2 | 
                            United States | 
                            21-03-2012 | 
                        
                        
                            | P V K S   (formerly Pawluk, Voigt, Kaye & Such) | 
                            1 | 
                            Canada | 
                            26-11-2019 | 
                        
                        
                            | Palmer Reed | 
                            1 | 
                            Canada | 
                            25-09-2018 | 
                        
                        
                            | PAPINEAU LANGLOIS CA inc. | 
                            1 | 
                            Canada | 
                            01-10-2012 | 
                        
                        
                            | PAREDES, BURGA & ASOCIADOS SOCIEDAD CIVIL DE RESPONSABILIDAD LIMITADA | 
                            1 | 
                            Peru | 
                            01-11-2019 | 
                        
                        
                            | Paul J Rozek Professional Corporation | 
                            1 | 
                            Canada | 
                            25-07-2024 | 
                        
                        
                            | paula s. morelli CPA P.C. | 
                            1 | 
                            United States | 
                            07-12-2010 | 
                        
                        
                            | Pender Newkirk & Company LLP | 
                            1 | 
                            United States | 
                            06-05-2013 | 
                        
                        
                            | Perreault Wolman Grzywacz & co | 
                            1 | 
                            Canada | 
                            14-12-2012 | 
                        
                        
                            | Peterson Sullivan LLP | 
                            1 | 
                            United States | 
                            26-10-2016 | 
                        
                        
                            | Peterson Sullivan PLLC | 
                            0 | 
                             | 
                            10-01-2006 | 
                        
                        
                            | Philip Gigan CPA CA LPA | 
                            1 | 
                            Canada | 
                            27-11-2024 | 
                        
                        
                            | PIERRE LABRECQUE C.A | 
                            0 | 
                            Canada | 
                            03-02-2009 | 
                        
                        
                            | Pinnacle CPAs Professional Corporation (formerly Pinnacle CPAs LLP) | 
                            1 | 
                            Canada | 
                            18-06-2021 | 
                        
                        
                            | PKF | 
                            1 | 
                            Hong Kong | 
                            25-04-2013 | 
                        
                        
                            | PKF (UK) LLP | 
                            1 | 
                            United Kingdom | 
                            26-06-2013 | 
                        
                        
                            | PKF Hill LLP | 
                            1 | 
                            Canada | 
                            08-12-2010 | 
                        
                        
                            | PKF Mack | 
                            1 | 
                            Australia | 
                            16-03-2023 | 
                        
                        
                            | PLS CPA, A Professional Corporation (Chang G. Park, CPA) | 
                            1 | 
                            United States | 
                            10-10-2014 | 
                        
                        
                            | PMB Helin Donovan, LLP | 
                            1 | 
                            United States | 
                            12-12-2018 | 
                        
                        
                            | Pollard Gagliardi Navickas LLP | 
                            1 | 
                            Canada | 
                            22-02-2023 | 
                        
                        
                            | Pontbriand,Roy,Ethier SENCRL (PONTBRIAND, ROY,ETHIER SENC) | 
                            1 | 
                            Canada | 
                            26-10-2010 | 
                        
                        
                            | Potvin Magnan & Associés Inc. | 
                            0 | 
                             | 
                            09-01-2008 | 
                        
                        
                            | Poupart Bérard Lussier, c.a. inc. | 
                            0 | 
                             | 
                            17-05-2007 | 
                        
                        
                            | Prager Metis CPAs, LLC | 
                            1 | 
                            United States | 
                            05-06-2024 | 
                        
                        
                            | Pratte,Bélanger comptables agréés inc. | 
                            2 | 
                            Canada | 
                            04-11-2010 | 
                        
                        
                            | PRENTICE YATES & CLARK | 
                            1 | 
                            Canada | 
                            27-10-2010 | 
                        
                        
                            | PricewaterhouseCoopers | 
                            1 | 
                            Cayman Islands | 
                            08-11-2019 | 
                        
                        
                            | PricewaterhouseCoopers | 
                            0 | 
                            New Zealand | 
                            16-11-2020 | 
                        
                        
                            | PricewaterhouseCoopers AG | 
                            2 | 
                            Switzerland | 
                            13-08-2024 | 
                        
                        
                            | PricewaterhouseCoopers CI LLP | 
                            0 | 
                            United Kingdom | 
                            08-10-2010 | 
                        
                        
                            | PricewaterhouseCoopers Limited | 
                            2 | 
                            Cyprus | 
                            18-03-2025 | 
                        
                        
                            | PricewaterhouseCoopers Ltda. | 
                            1 | 
                            Uruguay | 
                            05-02-2020 | 
                        
                        
                            | PricewaterhouseCoopers Ltda. | 
                            1 | 
                            Colombia | 
                            22-07-2016 | 
                        
                        
                            | Prida Guida & Company, P.A., C.P.A. | 
                            1 | 
                            United States | 
                            08-01-2013 | 
                        
                        
                            | PSB Boisjoli LLP | 
                            1 | 
                            Canada | 
                            09-04-2024 | 
                        
                        
                            | PwC CONTADORES Y AUDITORES S.A.S. | 
                            2 | 
                            Colombia | 
                            04-03-2024 | 
                        
                        
                            | R.W.Gic, Chartered Accountant | 
                            0 | 
                             | 
                            04-02-2006 | 
                        
                        
                            | Ralph A. Urquhart, CA | 
                            0 | 
                             | 
                            17-10-2005 | 
                        
                        
                            | Ramirez Jimenez International CPA's (formerly Ramirez International Financial & Accounting Services) | 
                            0 | 
                            United States | 
                            27-04-2011 | 
                        
                        
                            | Reid Hurst Nagy Inc., CPA | 
                            4 | 
                            Canada | 
                            27-03-2023 | 
                        
                        
                            | Rich Rotstein LLP | 
                            1 | 
                            Canada | 
                            07-02-2013 | 
                        
                        
                            | Robert F. Fischer & Company Inc., Certified General Accountant | 
                            0 | 
                             | 
                            01-10-2006 | 
                        
                        
                            | Robert W R Bishop, CA | 
                            0 | 
                            Canada | 
                            08-10-2010 | 
                        
                        
                            | Roberts and Company | 
                            0 | 
                             | 
                            29-06-2005 | 
                        
                        
                            | Ross Pope LLP (formerly Ross, Pope & Company LLP) | 
                            1 | 
                            Canada | 
                            04-04-2018 | 
                        
                        
                            | Rotenberg Meril Solomon Bertiger & Guttilla, PC | 
                            1 | 
                            United States | 
                            02-09-2022 | 
                        
                        
                            | RSM Alberta LLP | 
                            0 | 
                            Canada | 
                            26-01-2023 | 
                        
                        
                            | RSM Hemmelrath GmbH | 
                            0 | 
                             | 
                            23-01-2009 | 
                        
                        
                            | RSM Richter (Calgary) LLP | 
                            0 | 
                             | 
                            18-01-2007 | 
                        
                        
                            | RSM Richter LLP | 
                            2 | 
                            Canada | 
                            30-03-2012 | 
                        
                        
                            | RSM UK Audit LLP (formerly Baker Tilly UK Audit LLP) | 
                            0 | 
                            United Kingdom | 
                            10-10-2018 | 
                        
                        
                            | RSM Uruguay | 
                            1 | 
                            Uruguay | 
                            13-12-2018 | 
                        
                        
                            | Rubin, Brown Gornstein & Co LLP | 
                            0 | 
                             | 
                            06-01-2006 | 
                        
                        
                            | RZN, LLP | 
                            1 | 
                            Canada | 
                            15-11-2024 | 
                        
                        
                            | S & W LLP Chartered Professional Accountants | 
                            1 | 
                            Canada | 
                            01-06-2022 | 
                        
                        
                            | S D Mayer & Associates LLP | 
                            1 | 
                            United States | 
                            06-03-2020 | 
                        
                        
                            | S. R. Batliboi & Associates LLP | 
                            1 | 
                            India | 
                            19-01-2023 | 
                        
                        
                            | S.R.Batliboi & Co. LLP | 
                            1 | 
                            India | 
                            03-01-2023 | 
                        
                        
                            | S+C Partners LLP | 
                            1 | 
                            Canada | 
                            23-01-2014 | 
                        
                        
                            | Samil PricewaterhouseCoopers | 
                            1 | 
                            Korea, Republic of | 
                            14-02-2019 | 
                        
                        
                            | SB Partners LLP | 
                            0 | 
                             | 
                            30-03-2007 | 
                        
                        
                            | Scarrow Yurman and Company Professional Corporation | 
                            1 | 
                            Canada | 
                            13-02-2018 | 
                        
                        
                            | Schlesinger Newman Goldman | 
                            0 | 
                             | 
                            23-01-2006 | 
                        
                        
                            | Schneider Downs & Co., Inc. | 
                            1 | 
                            United States | 
                            21-11-2014 | 
                        
                        
                            | Schumacher & Associates, Inc. | 
                            1 | 
                            United States | 
                            07-11-2017 | 
                        
                        
                            | Schwartz Levitsky Feldman llp | 
                            2 | 
                            Canada | 
                            19-07-2019 | 
                        
                        
                            | Scrudato & Co., PA | 
                            1 | 
                            United States | 
                            22-01-2018 | 
                        
                        
                            | SCS Audit & Corporate Services Pty Ltd | 
                            1 | 
                            Australia | 
                            10-04-2025 | 
                        
                        
                            | Seale and Beers, CPAs | 
                            1 | 
                            United States | 
                            31-03-2014 | 
                        
                        
                            | Seeds & Company Professional Corporation | 
                            0 | 
                            Canada | 
                            08-10-2010 | 
                        
                        
                            | Senger Kaufmann CMA Prof. Corp. | 
                            1 | 
                            Canada | 
                            29-11-2013 | 
                        
                        
                            | SF Partnership, LLP | 
                            1 | 
                            Canada | 
                            26-08-2020 | 
                        
                        
                            | Shannon and Stewart, CGAs | 
                            0 | 
                             | 
                            23-06-2005 | 
                        
                        
                            | Silberstein Ungar, PLLC  | 
                            1 | 
                            United States | 
                            30-10-2014 | 
                        
                        
                            | SingerLewak LLP | 
                            2 | 
                            United States | 
                            01-12-2023 | 
                        
                        
                            | Skolney & Company | 
                            0 | 
                            Canada | 
                            08-10-2010 | 
                        
                        
                            | Sloan Partners LLP | 
                            0 | 
                             | 
                            02-05-2006 | 
                        
                        
                            | Smith Chartered Accountant | 
                            1 | 
                            Canada | 
                            05-10-2011 | 
                        
                        
                            | Smith Nixon LLP | 
                            0 | 
                            Canada | 
                            08-10-2010 | 
                        
                        
                            | Soles, Heyn & Company, LLP | 
                            1 | 
                            United States | 
                            25-11-2019 | 
                        
                        
                            | Squar Milner LLP (Formerly Squar, Milner, Peterson, Miranda and Williamson, LLP) | 
                            1 | 
                            United States | 
                            12-11-2020 | 
                        
                        
                            | SRTK Tam Kurozumi | 
                            0 | 
                             | 
                            30-11-2006 | 
                        
                        
                            | Staley, Okada & Partners | 
                            0 | 
                             | 
                            05-10-2006 | 
                        
                        
                            | Stan Jeong-Ha Lee , CPA | 
                            1 | 
                            United States | 
                            15-11-2012 | 
                        
                        
                            | Stantons International | 
                            1 | 
                            Australia | 
                            14-10-2011 | 
                        
                        
                            | StarkSchenkein, LLP | 
                            1 | 
                            United States | 
                            26-06-2013 | 
                        
                        
                            | StarkSchenkein, LLP | 
                            1 | 
                            United States | 
                            14-07-2015 | 
                        
                        
                            | Steele & Co., Chartered Accountants | 
                            0 | 
                             | 
                            05-04-2007 | 
                        
                        
                            | Stegman &Company | 
                            0 | 
                            United States | 
                            15-06-2016 | 
                        
                        
                            | Steingarten Schechter & Co. LLP  | 
                            2 | 
                            Canada | 
                            16-10-2012 | 
                        
                        
                            | STEPHEN A. DIAMOND, C.A. | 
                            0 | 
                             | 
                            27-03-2006 | 
                        
                        
                            | Stern Cohen LLP | 
                            1 | 
                            Canada | 
                            10-11-2011 | 
                        
                        
                            | Steve Czechowsky P.C. | 
                            1 | 
                            Canada | 
                            17-01-2019 | 
                        
                        
                            | St-Jean, Branchaud, SENC | 
                            0 | 
                             | 
                            27-08-2008 | 
                        
                        
                            | STOUT & COMPANY LLP | 
                            1 | 
                            Canada | 
                            30-09-2011 | 
                        
                        
                            | STS PARTNERS LLP | 
                            1 | 
                            Canada | 
                            08-01-2013 | 
                        
                        
                            | SunRonkai LLP | 
                            2 | 
                            Canada | 
                            14-12-2012 | 
                        
                        
                            | SVS Group LLP | 
                            0 | 
                             | 
                            20-03-2006 | 
                        
                        
                            | T. Robert Hambley, C.A. | 
                            0 | 
                            Canada | 
                            04-12-2012 | 
                        
                        
                            | Tator, Rose & Leong | 
                            0 | 
                             | 
                            20-10-2008 | 
                        
                        
                            | THAYER O'NEAL COMPANY, LLC | 
                            1 | 
                            United States | 
                            18-11-2020 | 
                        
                        
                            | The Fisher Group | 
                            0 | 
                             | 
                            24-01-2006 | 
                        
                        
                            | The Hall Group, CPA's | 
                            2 | 
                            United States | 
                            29-10-2015 | 
                        
                        
                            | Thomas Tong & Co. Inc. | 
                            1 | 
                            Canada | 
                            03-12-2019 | 
                        
                        
                            | Thompson Penner & Lo LLP (formerly Lo Porter Hetu) | 
                            1 | 
                            Canada | 
                            26-03-2014 | 
                        
                        
                            | Tober Hembling & Associates LLP (formerly Tober Hembling Callihoo LLP) | 
                            2 | 
                            Canada | 
                            17-09-2020 | 
                        
                        
                            | Tompkins, Wozny, Miller & Co. | 
                            0 | 
                             | 
                            04-09-2007 | 
                        
                        
                            | Tony M. Ricci Inc. | 
                            0 | 
                             | 
                            27-01-2006 | 
                        
                        
                            | TOO Deloitte & Touche | 
                            0 | 
                             | 
                            09-12-2007 | 
                        
                        
                            | TPS Thayer LLC | 
                            1 | 
                            United States | 
                            15-04-2025 | 
                        
                        
                            | Tremblay Guertin Ca Inc.(Marc-André TremblayCa Inc.) | 
                            0 | 
                            Canada | 
                            08-10-2010 | 
                        
                        
                            | TREMBLAY, ROSSO, SPRCP, INC. | 
                            0 | 
                            Canada | 
                            08-10-2010 | 
                        
                        
                            | Twigg & Company | 
                            1 | 
                            Canada | 
                            17-12-2019 | 
                        
                        
                            | UHY LDMB Advisors Inc. CA's | 
                            1 | 
                            Canada | 
                            26-09-2011 | 
                        
                        
                            | Valente Pacitti LLP | 
                            1 | 
                            Canada | 
                            21-06-2024 | 
                        
                        
                            | Veres Picton & Co. LLP | 
                            0 | 
                            Canada | 
                            08-10-2010 | 
                        
                        
                            | VERRIER PAQUIN HÉBERT SENRCL | 
                            0 | 
                             | 
                            30-10-2007 | 
                        
                        
                            | Vertefeuille Kassam CA LLP | 
                            0 | 
                             | 
                            12-11-2007 | 
                        
                        
                            | Villeneuve  Venne, ca, SENCRL | 
                            4 | 
                            Canada | 
                            02-05-2014 | 
                        
                        
                            | Vohora and Company Chartered Accountants LLP | 
                            3 | 
                            Canada | 
                            05-03-2018 | 
                        
                        
                            | Walker & Company Chartered Accountants Professional Corporation  | 
                            0 | 
                             | 
                            19-07-2007 | 
                        
                        
                            | Warren Averett LLC | 
                            0 | 
                            United States | 
                            29-11-2017 | 
                        
                        
                            | Wasserman Ramsay | 
                            1 | 
                            Canada | 
                            01-10-2024 | 
                        
                        
                            | WATSON ABERANT LLP | 
                            0 | 
                             | 
                            15-02-2006 | 
                        
                        
                            | Weaver Martin & Samyn | 
                            1 | 
                            United States | 
                            27-04-2012 | 
                        
                        
                            | WERNER HAAG CHARTERED ACCOUNTANTS | 
                            1 | 
                            Canada | 
                            29-04-2014 | 
                        
                        
                            | Whitley Penn LLP | 
                            6 | 
                            United States | 
                            07-01-2020 | 
                        
                        
                            | Wolf & Company | 
                            0 | 
                            Canada | 
                            08-10-2010 | 
                        
                        
                            | Wolf & Company, P.C. | 
                            1 | 
                            United States | 
                            10-03-2023 | 
                        
                        
                            | Wolinetz, Lafazan & Company, CPA's, P.C. | 
                            1 | 
                            United States | 
                            26-04-2011 | 
                        
                        
                            | World Link CPA Limited | 
                            2 | 
                            Hong Kong | 
                            28-11-2014 | 
                        
                        
                            | WSBG LLP | 
                            1 | 
                            Canada | 
                            24-03-2011 | 
                        
                        
                            | ZBS Group LLP | 
                            1 | 
                            United States | 
                            27-04-2017 | 
                        
                        
                            | ZH CPA LLP | 
                            1 | 
                            Canada | 
                            27-07-2018 |