The world's money is counted, audited and advised on by a profession organised in layers: four global networks of a scale all their own; a second tier of networks and associations that follow the middle market across every border; the great national firms of the United States, several of them now reshaped by private equity and by the two largest firm transactions of the decade; and, newest of all, networks built from China to follow Chinese enterprise around the world. This guide maps all four layers — who leads each organisation in October 2026, how its member firms fit together, what it sells, where it stands, and what it publishes about its size — with every figure dated and every gap named.

The list covers 32 organisations: the Big Four; 16 global networks and associations; 10 United States national majors; and 2 China-origin networks. For each: its global leader and the full published executive team, its ownership and member-firm structure, its services in full, its published client categories (no organisation in this guide publishes a client list, and none is invented), its revenue and people with their dates and sources, its headquarters and footprint with named key offices, its official website and its published contact route. Where a field could not be verified it says so in the entry. Moss Adams, Marcum, BKD and Ruihua are covered inside the Baker Tilly, CBIZ, Forvis Mazars and Crowe entries, where their stories now belong.

THE BIG FOUR

1. DELOITTE — LONDON, UNITED KINGDOM

Founded 1845 · Global network (Big Four)

Global leader: Joe Ucuzoglu, Deloitte Global CEO (since 1 January 2023); Sharon Thorne, Chair of the Deloitte Global Board

Global leadership: Global CEO: Joe Ucuzoglu. Chair of the Global Board: Sharon Thorne. Global Chief Operating Officer: Donna Ward (leads the Deloitte Global Operating Committee, per Deloitte's leadership and governance pages). Deloitte does not publish a single global CFO title; finance is led within the global executive structure and the full named global executive roster is published on deloitte.com's leadership pages — service-business leaders are organised under the four businesses below.

Services: Audit & Assurance; Tax & Legal; Strategy, Risk & Transactions; Technology & Transformation (the four businesses in Deloitte's current structure, reorganised from the former Audit, Consulting, Financial Advisory, Risk Advisory and Tax & Legal lines)

Clients: Client categories as published: nearly 90% of the Fortune Global 500 (Deloitte's own figure); individual audit and consulting clients are not named as a list — not disclosed

Revenue: US$74.5 billion aggregate global revenue, FY2026 (year ended 31 May 2026), +3.8% in local currency, announced 24 September 2026 (Deloitte global release) · People: More than 500,000 people (FY2026 release; 470,000+ in FY2025)

Footprint: 150+ countries and territories · Key offices: Global coordinating office in London; largest member firms in New York (Deloitte US), London, and across EMEA and Asia Pacific

Structure: Deloitte Touche Tohmatsu Limited (DTTL), a UK private company limited by guarantee, is the coordinating entity; it provides no client services. Client services are delivered by legally separate DTTL member firms in each country (e.g., Deloitte LLP in the US, Deloitte LLP in the UK, Deloitte Tohmatsu in Japan), which share the brand, standards and methodology.

Website: deloitte.com · Contact: Contact via deloitte.com country and office pages and web forms; London HQ switchboard +44 (0)20 7936 3000 as published. No published general email — Deloitte routes enquiries through its site.

Founded 1845 in London by William Welch Deloitte. Touche Ross merged with Deloitte Haskins & Sells in 1989 to form Deloitte Touche Tohmatsu; the brand shortened to Deloitte in 2003. Deloitte announced a US$3 billion investment through 2030 in AI and delivery modernisation in its FY2026 release.

Sources: Deloitte global revenue announcement, 24 Sep 2026 (deloitte.com); Deloitte leadership and governance pages (deloitte.com); LIKE network survey, Oct 2026

2. PWC — LONDON, UNITED KINGDOM

Founded 1849 (Price Waterhouse); 1998 (merger creating PricewaterhouseCoopers) · Global network (Big Four)

Global leader: Mohamed Kande, PwC Global Chairman (since 1 July 2024, four-year term; succeeded Bob Moritz)

Global leadership: Global Chairman: Mohamed Kande. PwC's Global Leadership Team is published on pwc.com and brings together the Global Chairman, the network's assurance, advisory and tax leadership and the senior partners of the largest territories (including Paul Griggs, Senior Partner, PwC US, and Petra Justenhoven, Senior Partner and Chair, PwC Europe, both featured in the Global Annual Review 2025). PwC publishes no global CEO, CFO or COO title separate from the Chairman role; a fuller named C-suite list is not published as a single roster — stated plainly.

Services: Assurance (audit); Advisory (consulting and deals); Tax and Legal Services

Clients: Client categories as published: 82% of the Fortune Global 500 (PwC's own figure in its annual review material); individual clients are not named as a list — not disclosed

Revenue: US$56.9 billion gross global revenue, FY2025 (year ended 30 June 2025), +2.7% in local currency; net revenue US$54.5 billion (PwC Global Annual Review 2025) · People: 364,000 people in FY2025 (Global Annual Review 2025); pwc.com currently describes 370,000+ people

Footprint: 149 countries (pwc.com); 136 countries in the FY2025 annual review count · Key offices: Global coordinating office in London; largest member firms in New York (PwC US), London, and Hong Kong / Shanghai (PwC China)

Structure: PricewaterhouseCoopers International Limited (PwCIL), an English private company limited by guarantee, coordinates a network of legally separate member firms (e.g., PwC LLP in the US and the UK, PwC Zhong Tian in China). Member firms own and run their national practices and share the PwC brand and standards.

Website: pwc.com · Contact: Contact via pwc.com territory pages and web forms; London switchboard +44 (0)20 7583 5000 as published. No published general email.

Roots: Samuel Lowell Price founded his London practice in 1849; William Cooper founded Cooper Brothers in 1854. Price Waterhouse and Coopers & Lybrand merged in July 1998; the brand shortened to PwC in 2010. Kande, born in Côte d'Ivoire and previously PwC's Global Advisory Leader, is the first leader of a Big Four network from the advisory business and the network's chair for its 175th year.

Sources: PwC Global Annual Review 2025; PwC announcement of Mohamed Kande's election as Global Chairman (Dec 2023, term from 1 Jul 2024); pwc.com; LIKE network survey, Oct 2026

3. EY — LONDON, UNITED KINGDOM

Founded 1903 (Ernst & Ernst); 1989 (merger creating Ernst & Young) · Global network (Big Four)

Global leader: Janet Truncale, EY Global Chair and CEO (since 1 July 2024; succeeded Carmine Di Sibio; first woman to lead a Big Four firm)

Global leadership: EY Global Executive (the board of Ernst & Young Global Limited), as published by EY: Janet Truncale, Global Chair and CEO; Jad Shimaly, Global Managing Partner — Client Service; Raj Sharma, Global Managing Partner — Growth & Innovation; Anthony Caterino, Global Managing Partner — Business Enablement; Harsha Basnayake, Global Managing Partner — Business Administration & Risk. Service lines: Marie-Laure Delarue, Global Vice Chair — Assurance; Errol Gardner, Global Vice Chair — Consulting; Andrea Guerzoni, Global Vice Chair and EY-Parthenon Global Leader — Strategy and Transactions; Marna Ricker, Global Vice Chair — Tax. Also on the Global Executive: Hanne Jesca Bax (Clients & Industries), Julie Linn Teigland (Alliances & Ecosystems; EMEIA), Andres Saenz (Strategy), Trent Henry (Talent), and the Area leaders Julie Boland (Americas; EY US Chair), Bridget Walsh (EMEIA), Patrick Winter (Asia-Pacific) and Rajiv Memani (Growth Markets Council Chair; India). No separate global CFO title is published.

Services: Assurance; Consulting; Tax; Strategy and Transactions (EY-Parthenon)

Clients: Client categories as published: EY serves governments, large corporates and growth companies across its Areas and describes long-standing relationships with Fortune 500 boards; individual clients are not named as a list — not disclosed

Revenue: US$53.2 billion combined global revenue, FY2025 (year ended 30 June 2025), +4.0% in local currency (EY, 15 Oct 2025). Trade coverage of EY's Value Realized 2026 reported total FY2026 revenue of US$57 billion (+4.7%); the FY2025 official figure is the one carried in the master table pending the full official FY2026 release in sources consulted · People: 406,209 people (FY2025)

Footprint: 150+ countries and territories · Key offices: Global headquarters at One More London Place, London (EY confirmed the address as its UK and global HQ in its January 2026 lease renewal to 2040); largest member firms in New York (EY US), London and across EMEIA and Asia-Pacific

Structure: Ernst & Young Global Limited (EYG), an English company limited by guarantee, is the central coordinating entity; it provides no client services. Services are delivered by EY member firms in each country, organised in three Areas (Americas; EMEIA; Asia-Pacific). EY-Parthenon is the strategy and transactions brand within the network.

Website: ey.com · Contact: Contact via ey.com location pages and web forms; London switchboard +44 20 7951 2000 as published on EY letterhead (EY Global Limited publishes no separate global switchboard). No published general email.

Arthur Young founded his practice in Chicago in 1894 and Alwin C. Ernst founded Ernst & Ernst in Cleveland in 1903; Ernst & Whinney and Arthur Young merged in 1989 and the brand became EY in 2013. The proposed split of the network (Project Everest) was abandoned in 2023, before Truncale's election.

Sources: EY Global Executive page (ey.com, Oct 2026); EY Value Realized / global revenue release, 15 Oct 2025; EY London HQ lease reporting, Jan 2026; LIKE network survey, Oct 2026

4. KPMG — AMSTELVEEN, NETHERLANDS

Founded 1987 (merger creating KPMG in its present form) · Global network (Big Four)

Global leader: Gary Wingrove, KPMG Global Chairman and CEO (since 1 October 2026, four-year term; succeeded Bill Thomas, in office 2017 to September 2026)

Global leadership: Global Chairman and CEO: Gary Wingrove (took office 1 Oct 2026, verified against KPMG's official announcement of 18 March 2026). KPMG's Global Management Team and Global Board are published on kpmg.com; beyond the Chairman and CEO, KPMG does not publish a conventional corporate C-suite (no global CFO or COO title) — the next tier is the global heads of Audit, Tax & Legal and Advisory and the regional chairmen, listed on KPMG's global leadership pages. A single consolidated named roster beyond that published structure is not available — stated plainly.

Services: Audit; Tax & Legal; Advisory (including Deal Advisory, Consulting and Risk Consulting)

Clients: Client categories as published: KPMG firms serve national and multinational corporates, governments and public-sector bodies in every member country; individual clients are not named as a list — not disclosed

Revenue: US$39.8 billion global revenue, FY2025 (year ended 30 September 2025), +5.1% in local currency (KPMG, Dec 2025) — the fastest Big Four growth rate for a second consecutive year in the comparison published at the time · People: 276,000+ people (FY2025)

Footprint: 140+ countries and territories · Key offices: Global headquarters function at Amstelveen, Netherlands (Laan van Langerhuize 1, as published on kpmg.com); largest member firms in New York (KPMG US), London and Frankfurt / Berlin (KPMG Germany)

Structure: KPMG International Limited, an English private company limited by guarantee, coordinates a network of independent member firms affiliated with it (e.g., KPMG LLP in the US and the UK, KPMG Huazhen in China). Member firms are legally separate, locally owned and managed, and share the KPMG brand, standards and methodology.

Website: kpmg.com · Contact: Contact via kpmg.com country pages and web forms; Amstelveen headquarters main line +31 (0)20 656 7890 as published. No published general email.

The name combines Klynveld (Amsterdam, 1917), Peat (London, 1870), Marwick and McLintock, Main, LaFrentz, with Deutsche Treuhand-Gesellschaft supplying the G; the modern firm dates from the 1987 merger of Peat Marwick International and Klynveld Main Goerdeler. Wingrove, previously KPMG's global head of operations and a UK partner, is the first British leader of the network in its present form as reported at his election.

Sources: KPMG global revenue release, Dec 2025; KPMG announcement of Gary Wingrove's election, 18 Mar 2026, and handoff verification, Oct 2026; kpmg.com office pages; LIKE network survey, Oct 2026

GLOBAL NETWORKS & ASSOCIATIONS

5. BDO — BRUSSELS, BELGIUM

Founded 1963 (as the Binder Seidman International Group; BDO name from Binder Dijker Otte) · Global network

Global leader: Pat Kramer, Global CEO (through November 2026); Trond-Morten Lindberg, incoming Global CEO (from November 2026); Tony Schiffmann, Global Chair (from 1 November 2025, succeeding Wayne Berson)

Global leadership: Global CEO: Pat Kramer to Nov 2026, then Trond-Morten Lindberg (BDO's announced succession). Global Chair: Tony Schiffmann from 1 Nov 2025. BDO's Global Board and Global Leadership Team are published on bdo.global; BDO publishes no global CFO or COO title separate from that team — stated plainly.

Services: Audit & Assurance; Tax; Advisory; Business Services & Outsourcing (BSO)

Clients: Client categories as published: mid-market and entrepreneurial businesses — in the UK BDO calls this segment the 'economic engine'; individual clients are not named as a list — not disclosed

Revenue: US$11 billion global revenue, FY2025 (year ended 30 September 2025), +4% in USD; including alliance firms, more than US$16 billion, +7% (BDO global release, Dec 2025) · People: More than 94,900 professionals (2025)

Footprint: 870 offices in 169 countries and territories · Key offices: Global executive office in Brussels, Belgium; largest member firms in the United States (BDO USA), the United Kingdom (London) and Germany

Structure: BDO International Limited, an English company limited by guarantee, coordinates the BDO network of independent member firms (e.g., BDO USA, BDO LLP in the UK, Da Hua in China as a member firm). Member firms are locally owned; BDO has publicly committed to remaining independent of external equity investment (2025 results release).

Website: bdo.global · Contact: Contact via bdo.global member-firm directory and web forms. No published general email or global switchboard in sources consulted.

Founded in 1963 by firms in the UK, the Netherlands, Germany, the US and Canada; the initials come from Binder (UK), Dijker (Netherlands) and Otte. BDO is the largest network outside the Big Four by the revenue figures in this guide after RSM's transatlantic platform is counted within RSM.

Sources: BDO global financial results 2025 (bdo.global / BDO Hong Kong release, Dec 2025); BDO leadership announcements on Lindberg succession and Schiffmann chairmanship, 2025; LIKE network survey, Oct 2026

6. RSM — LONDON, UNITED KINGDOM

Founded 1964 (origins; network as RSM from 1993, rebranded RSM in 2015) · Global network

Global leader: E. J. (Ernest) Nedder, Global CEO of RSM International (since 1 June 2024)

Global leadership: Global CEO: E. J. Nedder. Within the network's largest platform, Brian Becker is managing partner and CEO of RSM US and chief executive of the new transatlantic partnership (RSM US, RSM UK, RSM Canada and RSM Ireland) effective 1 January 2026, with Rob Donaldson as CEO of RSM UK. RSM International publishes its Global Board and executive leadership on rsm.global; no global CFO or COO title is published — stated plainly.

Services: Assurance; Tax; Consulting (including risk, technology and management consulting)

Clients: Client categories as published: the middle market — 'the engine of global commerce' in RSM's wording — growth-oriented, internationally active companies; individual clients are not named as a list — not disclosed

Revenue: US$10 billion global revenue in calendar 2024 (announced Jan–Feb 2025, +6% in local currency terms as reported); the FY2025 network figure recorded in LIKE's network survey was US$9.973 billion on the network's own reporting basis — both are carried here with their dates rather than merged · People: More than 65,000 people (network reporting, 2024–25)

Footprint: More than 900 offices in more than 120 countries · Key offices: Global executive office in London; the transatlantic partnership is led from Chicago (RSM US) and London (RSM UK); RSM China's member arrangements follow the Ruihua history explained in the Crowe entry

Structure: RSM International Limited, an English company, coordinates a network of independent member firms. From 1 January 2026 the US, UK, Canadian and Irish firms operate a financially integrated, partner-owned transatlantic partnership under shared governance while remaining separate legal entities and independent members of RSM International — a structure RSM presents as an alternative to private-equity ownership.

Website: rsm.global · Contact: Contact via rsm.global member-firm directory and web forms. No published general email or global switchboard in sources consulted.

RSM US (roots 1926, Chicago) and RSM UK voted in 2025 to form the transatlantic partnership, targeting a US$10 billion multinational partner-owned platform over time. In October 2026 the Financial Times reported RSM exploring a possible listing of part of the platform — reported as exploratory only, and recorded here as such.

Sources: RSM global revenue release, 2025 (rsm.global); RSM US / RSM UK transatlantic partnership announcements, Oct 2025 (rsmus.com; Inside Public Accounting); LIKE network survey, Oct 2026

7. FORVIS MAZARS — PARIS, FRANCE

Founded 2024 (network formed 1 June 2024); Mazars origins 1945, Forvis origins 1922 (BKD) · Global network (two-partner structure)

Global leader: Pascal Jauffret, Group CEO; Hervé Hélias, Chair of the Global Network Board

Global leadership: Group CEO: Pascal Jauffret. Chair, Global Network Board: Hervé Hélias (Mazars' former Group CEO and chairman). The network publishes a Group Executive Board and a Global Network Board on forvismazars.com; the US firm, Forvis Mazars LLP, publishes its own managing partner and executive team separately. No single global CFO title is published for the network — stated plainly.

Services: Audit & Assurance; Tax; Advisory (consulting, deals, financial advisory, risk and outsourcing)

Clients: Client categories as published: large international corporates, mid-market companies, public-interest entities and public-sector bodies, with a stated strength in financial services and in US–Europe cross-border work; individual clients are not named as a list — not disclosed

Revenue: More than US$5.7 billion (network revenue as at 1 January 2026, as recorded in LIKE's network survey from the network's published figures) · People: 40,000+ people, including 1,800+ partners (network figures, 2025–26)

Footprint: 400+ offices in more than 100 countries and territories · Key offices: New global headquarters opened June 2025 at the Carré Vert campus, Levallois-Perret, Paris; US headquarters functions in Springfield, Missouri and Charlotte, North Carolina (Forvis heritage firms)

Structure: A single global network formed on 1 June 2024 by Mazars and the US firm Forvis, operating as Forvis Mazars Group SC outside the United States and Forvis Mazars LLP in the United States — a two-partner model unique among the large networks. Forvis itself was formed in 2022 by the merger of BKD (founded 1922 in Kansas City) and DHG, so BKD's century of practice sits inside this entry. Mazars brought an integrated international partnership model built since 1995.

Website: forvismazars.com · Contact: Contact via forvismazars.com country pages and web forms. No published general email or global switchboard in sources consulted.

The 2024 combination was structured as a network rather than a merger so that Mazars' integrated partnership and Forvis's US partnership could share one brand, one quality system and joint client teams while keeping two legal partnerships.

Sources: Forvis Mazars network launch and Paris HQ announcements (forvismazars.com, 2024–25); LIKE network survey, Oct 2026

8. GRANT THORNTON — LONDON, UNITED KINGDOM

Founded 1924 (US firm founded in Chicago by Alexander Richardson Grant); international network from 1980 · Global network

Global leader: Greg Keith, CEO of Grant Thornton International Ltd (GTIL) (since 1 January 2026; succeeded Peter Bodin, CEO 2018–2025)

Global leadership: CEO, GTIL: Greg Keith (previously CEO of Grant Thornton Australia; the first APAC-based GTIL chief executive). Chair of GTIL's Board of Governors: Martin Geh (named in GTIL's CEO succession announcement). Within the network's private-equity-backed multinational platform, Jim Peko is CEO of Grant Thornton Advisors (the US-led platform formed in 2025). GTIL publishes its Board of Governors and global leadership on grantthornton.global; no global CFO title is published — stated plainly.

Services: Assurance; Tax; Advisory (including deals, business consulting, risk and outsourcing)

Clients: Client categories as published: mid-market and dynamic organisations, public-interest entities and private companies across 150+ markets; individual clients are not named as a list — not disclosed

Revenue: US$8.5 billion global revenue, FY2025 (year ended 30 September 2025), +6.1% (GTIL, Dec 2025) · People: 80,000 people (2025)

Footprint: More than 150 markets · Key offices: GTIL in London; Grant Thornton Advisors led from Chicago and New York (US firm) and Dublin; Grant Thornton Australia (Keith's former firm) in Sydney and Melbourne

Structure: Grant Thornton International Ltd, an English company limited by guarantee, coordinates a network of independent member firms. Since 2025 a group of member firms — led by the US and Irish firms and backed by New Mountain Capital — has combined in Grant Thornton Advisors, a multinational platform operating under an alternative practice structure; other member firms remain independent network members.

Website: grantthornton.global · Contact: Contact via grantthornton.global member-firm directory and web forms. No published general email or global switchboard in sources consulted.

In July 2026 Grant Thornton Advisors agreed to acquire CBIZ — the US firm built by the 2024 Marcum acquisition — in an all-cash transaction with an enterprise value of US$5 billion (US$55 per share), expected to close in Q4 2026 subject to CBIZ shareholder and regulatory approvals. On completion the combined platform expects more than US$7.5 billion of revenue, more than 34,500 professionals in 20+ countries and the position of fifth-largest US provider; CBIZ's benefits and insurance segment is to be separated into a stand-alone company backed by New Mountain Capital. The transaction was pending at press time and is recorded as pending in both entries.

Sources: GTIL global results 2025 and Greg Keith CEO-elect announcement, 14 Apr 2025 (grantthornton.global); Grant Thornton Advisors / CBIZ transaction releases and Journal of Accountancy, Jul 2026; LIKE network survey, Oct 2026

9. BAKER TILLY — LONDON, UNITED KINGDOM

Founded 1987 (Baker Tilly International); US firm roots 1931 · Global network

Global leader: Francesca Lagerberg, CEO of Baker Tilly International

Global leadership: CEO, Baker Tilly International: Francesca Lagerberg. In the United States — the network's largest member firm — Baker Tilly Advisory Group completed its combination with Moss Adams in June 2025 (see Notes) and in June 2026 announced the acquisition of Anchin, Block & Anchin, with the US firm relocating its headquarters from Chicago to New York as reported by CPA Practice Advisor. Baker Tilly International publishes its global board on bakertilly.global; no global CFO title is published — stated plainly.

Services: Audit & Assurance; Tax; Advisory (consulting, deals, risk, outsourcing and legal services in some member firms)

Clients: Client categories as published: mid-market companies, public-sector bodies and not-for-profits; individual clients are not named as a list — not disclosed

Revenue: US$6.8 billion network revenue for the year ended 31 December 2025 (Baker Tilly International announcement; the network ranked eighth in the International Accounting Bulletin World Survey 2026, up two places) · People: Network people total not published in the announcement consulted — stated plainly (member-firm totals are published firm by firm)

Footprint: 140+ countries and territories · Key offices: International headquarters in London; US firm in New York (from 2026, per the Anchin announcement) and Chicago, with the former Moss Adams strength on the West Coast (Seattle, San Francisco, Los Angeles)

Structure: Baker Tilly International Limited, an English company, coordinates a network of independent member firms trading as Baker Tilly. Member firms are locally owned (the US firm operates an alternative practice structure following private-equity investment in its advisory business). The network is not the same legal business as any single member firm — including the enlarged US firm, which is the Moss Adams context for this guide: Moss Adams, the West Coast firm founded in Seattle in 1913, combined with Baker Tilly US in June 2025 and trades under the Baker Tilly name, so it is covered here rather than as a separate entry.

Website: bakertilly.global · Contact: Published contact: info@bakertilly.global; London +44 20 3882 2000 (as published by the network). Member-firm contact via the bakertilly.global directory.

US roots run to 1931 in Milwaukee (the Virchow, Krause practice that became Baker Tilly Virchow Krause). The Baker Tilly name is used under licence by member firms worldwide; the UK firm traded as Baker Tilly until 2014 and is now part of RSM UK — a frequent source of confusion, recorded here for clarity.

Sources: Baker Tilly International IAB World Survey 2026 announcement and network results (bakertilly.global); CPA Practice Advisor on the Anchin acquisition and New York headquarters, Oct 2026; LIKE network survey, Oct 2026

10. CROWE — NEW YORK, UNITED STATES

Founded 1915 (US firm roots, South Bend, Indiana) · Global network

Global leader: Kamel Abouchacra, Global CEO of Crowe Global

Global leadership: Global CEO: Kamel Abouchacra. Crowe Global publishes its board and global leadership on crowe.com; the US firm, Crowe LLP, publishes its own managing partner and executive team. No global CFO title is published for the network — stated plainly.

Services: Audit; Tax; Advisory (consulting, risk, deals and outsourcing)

Clients: Client categories as published: mid-market and multinational companies, public-sector and not-for-profit organisations; individual clients are not named as a list — not disclosed

Revenue: US$6.5 billion network revenue, FY2025 (network reporting recorded in LIKE's network survey) · People: 46,000 professionals (network reporting, 2025)

Footprint: 815 offices in more than 150 countries · Key offices: Global executive office in New York; US firm (Crowe LLP) in Chicago and Indianapolis; large member firms in London (Crowe UK) and Kuala Lumpur

Structure: Crowe Global operates as a Swiss Verein (association) coordinating more than 300 independent member firms. In July 2026 the network announced a strategic investment from KKR in the global organisation — recorded as announced; member firms remain independent. China's place in the network carries the Ruihua context for this guide: Ruihua CPAs, formed in 2013 by merging the Chinese firms of RSM and Crowe Horwath, served both networks before becoming Crowe's exclusive Chinese member in 2018; after regulatory penalties in 2019 and subsequent partner departures its scale reduced materially, and no current published Ruihua revenue or ranking is carried in this guide — stated plainly rather than estimated.

Website: crowe.com · Contact: Contact via crowe.com member-firm directory and web forms. No published general email or global switchboard in sources consulted.

US roots: Fred P. Crowe Sr. founded the practice in South Bend, Indiana, in 1915; it became Crowe Horwath and then Crowe in the 2018 global rebrand shared by the whole network.

Sources: Crowe Global network reporting and KKR investment announcement, 2026 (crowe.com); International Accounting Bulletin on Ruihua's move to exclusive Crowe membership, 2018; LIKE network survey, Oct 2026

11. PKF — LONDON, UNITED KINGDOM

Founded 1969 (Pannell Kerr Forster founded in London) · Global network

Global leader: Theo Vermaak, CEO of PKF International; Christos Antoniou, Chair of PKF International

Global leadership: CEO: Theo Vermaak. Chair: Christos Antoniou. PKF International publishes its board and global team on pkf.com; no global CFO title is published — stated plainly.

Services: Audit & Assurance; Tax; Advisory (corporate finance, business advisory, risk, outsourcing, hotel and wealth services in member firms)

Clients: Client categories as published: entrepreneurial and mid-market companies, family businesses, public-sector and hospitality clients; individual clients are not named as a list — not disclosed

Revenue: US$2.39 billion combined member-firm fee income (figure from PKF member-firm material recorded in LIKE's network survey; PKF International does not publish a global annual review with this figure in sources consulted — carried with that label) · People: People total not published in an official global review consulted — stated plainly

Footprint: 440 locations in 150 countries · Key offices: International office in London; large member firms in New York (PKF O'Connor Davies), London (PKF Littlejohn) and Sydney

Structure: PKF International Limited, an English company, coordinates a network of legally independent member firms (e.g., PKF O'Connor Davies in the United States, PKF Littlejohn in the UK). Member firms are locally owned and share the PKF brand and quality standards.

Website: pkf.com · Contact: Contact via pkf.com member-firm directory and web forms. No published general email or global switchboard in sources consulted.

The initials come from Pannell (UK), Kerr (Australia) and Forster (US/Canada), whose firms combined in 1969 as Pannell Kerr Forster — among the first modern international accounting associations.

Sources: PKF International leadership and network pages (pkf.com); LIKE network survey, Oct 2026

12. MOORE GLOBAL — LONDON, UNITED KINGDOM

Founded 1907 (Moore, Partridge & Co, London) · Global network

Global leader: Vivienne Muir, CEO of Moore Global (appointed July 2026)

Global leadership: CEO: Vivienne Muir (appointed Jul 2026, per LIKE's network survey). Moore Global Network Limited publishes its board and executive team in London; the North American association (Moore North America, whose members include Citrin Cooperman — see its entry) is a regional member of the network. No global CFO title is published — stated plainly.

Services: Audit; Tax; Advisory (corporate finance, risk, outsourcing and business services)

Clients: Client categories as published: mid-market companies, family businesses and not-for-profits; individual clients are not named as a list — not disclosed

Revenue: More than US$5.3 billion combined network revenue (network reporting recorded in LIKE's network survey, 2025–26) · People: 37,000+ professionals (network figure published in member-firm material, 2026)

Footprint: 563 offices in 116 countries (network figure, 2026; LIKE's survey also recorded 568 offices in 119 countries on an earlier 2025–26 count — the dated member-published figure is carried here) · Key offices: Executive office in London; large member firms include DA Moore / Moore firms across Asia-Pacific, Moore Kingston Smith (London) and the Moore North America firms in the United States

Structure: Moore Global Network Limited, an English company, coordinates a network of independent member firms (Moore Stephens heritage firms and others). Member firms are locally owned; regional associations such as Moore North America organise collaboration within the network.

Website: moore-global.com · Contact: Contact via moore-global.com member-firm directory and web forms. No published general email or global switchboard in sources consulted.

Founded in London in 1907; the Moore Stephens name came from the 1912 association with William Stephens. The network rebranded from Moore Stephens to Moore in 2019.

Sources: Moore Global network pages and member-firm releases, 2026 (moore-global.com); LIKE network survey, Oct 2026

13. HLB — LONDON, UNITED KINGDOM

Founded 1969 (origins as Hodgson Landau Brands; HLB from 1986) · Global network

Global leader: Marco Donzelli, CEO of HLB; Bill Hagaman, Global Chair (re-elected October 2025 for a further two-year term from 1 January 2026)

Global leadership: CEO: Marco Donzelli. Global Chair: Bill Hagaman — also CEO Emeritus of the US firm Withum (see its entry) — re-elected in Oct 2025 for a term from 1 Jan 2026 (HLB Global Transparency Report 2025). HLB publishes its executive team and council on hlb.global; no global CFO title is published — stated plainly.

Services: Audit; Tax; Advisory (corporate finance, risk, technology and outsourcing)

Clients: Client categories as published: mid-market companies and not-for-profits in member countries; individual clients are not named as a list — not disclosed

Revenue: Global fee income not published in an official global review consulted for this edition — stated plainly · People: 58,538 people (network figure recorded in LIKE's network survey)

Footprint: 1,408 offices in 155 countries (network figure recorded in LIKE's network survey) · Key offices: Executive office in London; large member firms in the United States (Withum, Princeton / New York), Germany and China

Structure: HLB International Limited, an English company limited by guarantee, coordinates a network of independent member firms (e.g., Withum in the United States). Member firms are locally owned and managed.

Website: hlb.global · Contact: Contact via hlb.global member-firm directory and web forms. No published general email or global switchboard in sources consulted.

HLB's initials come from Hodgson, Landau and Brands, three founding practices; the network adopted the HLB name in the 1980s as it internationalised.

Sources: HLB Global Transparency Report 2025; HLB leadership pages (hlb.global); LIKE network survey, Oct 2026

14. NEXIA — LONDON, UNITED KINGDOM (OPERATIONAL); REGISTERED OFFICE DOUGLAS, ISLE OF MAN

Founded 1971 (origins; Nexia International from the 1990s combinations) · Global network

Global leader: Matthew Howell, CEO of Nexia International (since January 2025); Philip Mandel, Chair of the International Board

Global leadership: CEO: Matthew Howell (since Jan 2025). Chair, International Board: Philip Mandel. Nexia publishes its board and global executive on nexia.com; no global CFO title is published — stated plainly. The US firm CohnReznick (see its entry) is a Nexia member.

Services: Audit; Tax; Advisory (accounting, corporate finance, risk and business services)

Clients: Client categories as published: mid-market companies and international groups served through member firms; individual clients are not named as a list — not disclosed

Revenue: Global fee income not verified from an official Nexia global review for this edition — stated plainly (LIKE's network survey recorded a member-material figure; it is not carried as a headline number here) · People: 23,578 people across 187 member firms (year ended 30 June 2025, network reporting)

Footprint: 497 offices in 118 countries · Key offices: Executive office in London; large member firms in New York (CohnReznick), Sydney (Nexia Australia) and across Europe

Structure: Nexia International Limited, registered in the Isle of Man, coordinates a network of independent member firms. Member firms are locally owned and share the Nexia brand; the network's executive office operates from London.

Website: nexia.com · Contact: Contact via nexia.com member-firm directory and web forms. No published general email or global switchboard in sources consulted.

Nexia's member firms include several firms that also appear in this guide in their own right — the clearest example of the guide's rule that networks and their largest national firms are both listed, with the relationship stated in each entry.

Sources: Nexia leadership and network pages (nexia.com); LIKE network survey, Oct 2026

15. KRESTON GLOBAL — LONDON, UNITED KINGDOM

Founded 1971 · Global network

Global leader: Liza Robbins, CEO of Kreston Global

Global leadership: CEO: Liza Robbins. Kreston Global publishes its board and global team on kreston.com; no global CFO title is published — stated plainly.

Services: Audit; Tax; Advisory (corporate finance, risk and outsourcing)

Clients: Client categories as published: mid-market and internationally active companies; individual clients are not named as a list — not disclosed

Revenue: US$4.3 billion combined fee income (trade reporting, April 2026); Kreston ranked 13th among networks in the International Accounting Bulletin World Survey 2026 (rank announced through member-firm releases citing IAB) · People: 30,000+ professionals across 155+ firms (trade reporting, Apr 2026)

Footprint: 800+ offices in more than 110 countries · Key offices: Executive office in London; large member firms in Dubai (Kreston Menon), London and across Asia-Pacific

Structure: Kreston Global (Kreston International Limited, England) coordinates a network of independent member firms. Member firms are locally owned and share the Kreston brand and quality programme.

Website: kreston.com · Contact: Contact via kreston.com member-firm directory and web forms. No published general email or global switchboard in sources consulted.

Founded in 1971 by firms in the UK, Germany, France and the United States; one of the oldest networks in this guide still operating under its founding generation's model of independent firms.

Sources: Kreston Global pages (kreston.com); Kreston Menon release citing IAB World Survey 2026; LIKE network survey, Oct 2026

16. PRIMEGLOBAL — DULUTH, GEORGIA, UNITED STATES

Founded 1977 (origins as a US association of independent firms) · Global association

Global leader: Steve Heathcote, CEO of PrimeGlobal; Edwin Vogel, Chair of PrimeGlobal

Global leadership: CEO: Steve Heathcote. Chair: Edwin Vogel (from Oct 2024). PrimeGlobal is an association, so its 'leadership' is an employed executive team serving member firms rather than a firm's partners; its board and team are published on primeglobal.net. No CFO title is published — stated plainly.

Services: Accounting; Tax; Advisory (audit, corporate finance, technology and firm-management collaboration across member firms)

Clients: Clients are clients of the individual member firms (mid-market companies in their home markets); the association itself serves no clients — client categories beyond that are not disclosed

Revenue: US$7.2 billion collective member-firm revenue (association reporting, 2026) — collective member revenue, not the revenue of a single firm · People: 57,312 professionals across 324 member firms (association reporting, 2026)

Footprint: 1,342 locations in 128 countries · Key offices: Headquarters in Duluth, Georgia, United States; regional offices serve the Americas, EMEA and Asia-Pacific member firms

Structure: An association of independent accounting and advisory firms — not a network under the IESBA Code and not a single firm. Member firms are wholly independent and pay membership dues; PrimeGlobal provides branding, collaboration and quality programmes from its Georgia headquarters. It retained third place in the International Accounting Bulletin World Survey 2026 ranking of associations (not third in a combined networks table — the distinction is recorded here as the association itself states it).

Website: primeglobal.net · Contact: Contact via primeglobal.net and its member-firm directory. No published general email in sources consulted.

PrimeGlobal's scale illustrates why this guide separates networks, associations and firms into labelled types: its collective member revenue would place it among the largest networks, but its members do not share a single brand, partnership or quality system in the network sense.

Sources: PrimeGlobal IAB World Survey 2026 association-ranking announcement and leadership pages (primeglobal.net); LIKE network survey, Oct 2026

17. ALLINIAL GLOBAL — LAWRENCEVILLE, GEORGIA, UNITED STATES

Founded 1969 (origins; as Associated Accounting Firms International) · Global association

Global leader: Tony Sacre, President and CEO of Allinial Global (appointed 5 March 2025)

Global leadership: President and CEO: Tony Sacre (appointed 5 Mar 2025). Allinial Global is an association; its executive team and board are published on allinialglobal.com. Member firms in this guide include Cherry Bekaert and Wipfli (see their entries). No CFO title is published — stated plainly.

Services: Accounting; Tax; Advisory (through member firms: audit, tax, consulting, technology and wealth services)

Clients: Clients belong to the individual member firms (mid-market companies, governments and not-for-profits in member markets); the association itself serves no clients — client categories beyond that are not disclosed

Revenue: About US$6.0 billion collective member-firm revenue (association figure at the March 2025 CEO transition) — collective member revenue, dated as stated · People: People total not published as a single association figure in sources consulted — stated plainly

Footprint: Member firms in 109 countries (association reporting) · Key offices: Headquarters in Lawrenceville, Georgia, United States; member-firm strength concentrated in North America, with members across EMEA, Asia-Pacific and Latin America

Structure: An association of legally independent accounting and consulting firms, headquartered in Georgia, United States. Member firms remain independent and collaborate through the association's communities, secondments and client-referral programmes; the association is not a network or a firm.

Website: allinialglobal.com · Contact: Contact via allinialglobal.com and its member-firm directory. No published general email in sources consulted.

Allinial Global grew from a US association founded in 1969 and rebranded under its present name in 2016 as its membership internationalised.

Sources: Allinial Global CEO appointment release, 5 Mar 2025, and association pages (allinialglobal.com); LIKE network survey, Oct 2026

18. UHY — LONDON, UNITED KINGDOM

Founded 1986 · Global network

Global leader: Rhys Madoc, CEO of UHY International

Global leadership: CEO: Rhys Madoc (confirmed on uhy.com, 2026). The network's chairman is recorded in LIKE's survey as Roberto Macho, but no official source confirming the chairmanship was found for this edition — the chairmanship is therefore printed as not verified, not as fact. UHY publishes its board on uhy.com; no global CFO title is published.

Services: Audit; Tax; Advisory (corporate finance, risk, technology and business services)

Clients: Client categories as published: mid-market companies and not-for-profits; individual clients are not named as a list — not disclosed

Revenue: Global fee income not verified from an official UHY global review for this edition — stated plainly · People: People total not published in an official global review consulted — stated plainly

Footprint: 330+ offices in nearly 100 countries · Key offices: Executive office in London; large member firms in New York (UHY US), London (UHY Hacker Young) and Kuala Lumpur

Structure: UHY International Limited, an English company, coordinates a network of independent member firms (e.g., UHY LLP / UHY Advisors in the United States). Member firms are locally owned and share the UHY brand. The network was established in 1986 by the UK firm UHY Hacker Young and the US firm Urbach Kahn & Werlin.

Website: uhy.com · Contact: Contact via uhy.com member-firm directory and web forms. No published general email or global switchboard in sources consulted.

UHY takes its initials from Urbach (US) and Hacker Young (UK), the founding firms on each side of the Atlantic.

Sources: UHY leadership and network pages (uhy.com, 2026); LIKE network survey, Oct 2026

19. ETL GLOBAL — ESSEN, GERMANY

Founded 1971 (ETL Group origins, Essen) · Global network

Global leader: Dr. Christian Gorny, CEO of ETL Global

Global leadership: CEO: Dr. Christian Gorny (also a board member of the ETL Group). ETL Global publishes its leadership on etl-global.com; its model centres on the German ETL Group's partnership structure extended internationally. No global CFO title is published — stated plainly.

Services: Tax; Legal; Audit; Advisory (with a stated focus on small and mid-sized enterprises, health professionals and franchising in the German home market)

Clients: Client categories as published: small and mid-sized enterprises (the ETL Group serves more than 300,000 clients in Germany by its own reporting); individual clients are not named as a list — not disclosed

Revenue: US$3.3383 billion fee income (International Accounting Bulletin World Survey 2026, as announced by the network) · People: 31,000+ people (network reporting)

Footprint: 1,600+ offices in more than 60 countries; services in more than 70 jurisdictions · Key offices: Headquarters in Essen, Germany; international growth through integrated firms in the United Kingdom, Spain, the Netherlands and Central Europe

Structure: ETL Global is the international network built around Germany's ETL Group (Essen), one of Europe's largest tax and advisory groups for small and mid-sized businesses. Internationally it operates as a network of member firms and integrated practices, ranked 15th globally — including the Big Four — in the International Accounting Bulletin World Survey 2026 (the network's own announcement).

Website: etl-global.com · Contact: Published contact: info@etl-global.com; +49 201 2404 376 (as published by the network).

ETL began in 1971 in Essen as a tax practice for small businesses (the letters stand for European Tax & Law in the group's later branding) and remains the clearest example in this guide of a national champion building its own international network.

Sources: ETL Global IAB World Survey 2026 announcement and leadership pages (etl-global.com); LIKE network survey, Oct 2026

20. RUSSELL BEDFORD — LONDON, UNITED KINGDOM

Founded 1983 · Global network

Global leader: Stephen Hamlet, CEO of Russell Bedford International; Daniel Ryba, Global Chair

Global leadership: CEO: Stephen Hamlet. Global Chair: Daniel Ryba. Russell Bedford International publishes its board and global team on russellbedford.com; no global CFO title is published — stated plainly.

Services: Audit; Tax; Advisory (accounting, corporate finance and business services)

Clients: Client categories as published: mid-market and owner-managed businesses; individual clients are not named as a list — not disclosed

Revenue: US$1.01 billion combined member-firm fee income (network figure recorded in LIKE's network survey; dated global-review confirmation not available for this edition — carried with that label) · People: People total not published in an official global review consulted — stated plainly

Footprint: 396 offices in 105 countries · Key offices: Executive office in London; member firms in more than 300 cities worldwide per the network

Structure: Russell Bedford International, an English company, coordinates a network of independent professional services firms. Member firms are locally owned and share the Russell Bedford brand and quality programme.

Website: russellbedford.com · Contact: Contact via russellbedford.com member-firm directory and web forms. No published general email or global switchboard in sources consulted.

Founded in London in 1983 and named for its Russell Square / Bedford heritage in the founding firm's branding; a Forum of Firms member network.

Sources: Russell Bedford leadership and network pages (russellbedford.com); LIKE network survey, Oct 2026

UNITED STATES NATIONAL MAJORS

21. CLA (CLIFTONLARSONALLEN) — MINNEAPOLIS, MINNESOTA, UNITED STATES

Founded 2012 (merger of Clifton Gunderson, 1960, and LarsonAllen, 1953) · National firm (United States) and co-founder of CLA Global

Global leader: Jen Leary, CEO of CLA (since January 2021)

Global leadership: CEO: Jen Leary (previously CLA's Chief Strategy Officer and Managing Principal of the Carolinas and Georgia). CLA publishes a leadership 'matrix' of managing principals of offices and industries — among its top 150 managers — on claconnect.com rather than a conventional corporate C-suite; no CFO or COO title at firm level is published in sources consulted — stated plainly. Paul Bailey serves as Chief Growth Officer (quoted in CLA's 2026 practice releases).

Services: Assurance; Tax; Outsourcing (client accounting and advisory services); Wealth Advisory; Digital — the five service areas CLA itself publishes

Clients: Client categories as published: more than 200,000 clients, concentrated in privately held businesses, governments, health care, financial institutions, construction, manufacturing and not-for-profits; individual clients are not named as a list — not disclosed

Revenue: Revenue exceeding US$2 billion in 2025 (CLA's own published description; the firm reported more than 15% revenue growth in its 2025 leadership announcements) · People: Nearly 9,000 professionals in the United States (CLA, 2025–26)

Footprint: More than 130 offices in more than 100 US markets; international reach through CLA Global (100+ countries) · Key offices: Headquarters functions in Minneapolis, Minnesota; large offices in Milwaukee, Charlotte, Dallas, Denver, Phoenix and Los Angeles; Charlotte and Tempe connection centres opened in 2026

Structure: CliftonLarsonAllen LLP is a US limited liability partnership — the eighth-largest US accounting firm — owned by its principals and operating without private-equity ownership, a position the firm states as a point of difference. Internationally, CLA co-founded CLA Global Limited in June 2022 with the UK firm Evelyn Partners; CLA Global is a separate network of independent firms, and CLA is its US member.

Website: claconnect.com · Contact: Contact via claconnect.com office directory and web forms; Jen Leary's published profile is on claconnect.com. No published general email.

The 2012 merger that created CLA joined Clifton Gunderson (Milwaukee) and LarsonAllen (Minneapolis), both mid-century Midwest firms. CLA is this guide's clearest US example of scale built by successive regional combinations under a single national partnership.

Sources: CLA leadership profiles and releases (claconnect.com, 2025–26); CLA Global formation announcement, Jun 2022; Accounting Today / IPA rankings as reported

22. PLANTE MORAN — SOUTHFIELD, MICHIGAN, UNITED STATES

Founded 1924 (Detroit, Michigan) · National firm (United States); member of Praxity

Global leader: Jason Drake, Managing Partner of Plante Moran (the firm's eighth managing partner, since July 2024)

Global leadership: Managing Partner: Jason Drake. Firm management team (named in the firm's July 2024 leadership announcement): Shane Brown (Group Managing Partner, Colorado and Ohio offices); Nathan Buchalski (Illinois and Michigan offices); Laura Claeys (Firm Administration); Dennis Graham (Management Consulting and International Offices); Donna Hanson (Nonprofit and Public Sector Industries); John Lesser (Wealth Management; also President of Plante Moran Financial Advisors); Curtis Ruppal (Tax); Bryan Welsh (Assurance); Brian Wiedenhoeft (Commercial Industries). Drake also serves as vice chair of the management board and governing council of Praxity, the global alliance to which Plante Moran belongs.

Services: Audit; Tax; Consulting (management, technology, risk, strategy and transactions); Wealth Management (Plante Moran Financial Advisors)

Clients: Client categories as published: manufacturing and distribution, financial services, health care, private equity, public sector, real estate, construction and energy (the firm's published industry list); individual clients are not named as a list — not disclosed

Revenue: Described by the firm as a billion-dollar firm (2024 leadership announcement); a precise current-year revenue figure is not published in sources consulted — stated plainly · People: More than 4,000 staff globally (firm description, Aug 2026); more than 3,800 professionals at the July 2024 leadership announcement

Footprint: Offices across the United States (Michigan, Ohio, Illinois and Colorado concentrations) and international offices in Shanghai, Mumbai, Tokyo and Monterrey, joined by Amsterdam in May 2026 — the firm's first European office · Key offices: Headquarters in Southfield, Michigan (Detroit metropolitan area); Chicago, Denver, Cleveland and Grand Rapids among its large US offices; Amsterdam office at De Boelelaan 7 (opened May 2026, led by Kevin Dailey)

Structure: Plante Moran PLLC is a US professional limited liability company owned by its partners, independent of private equity. Internationally it is a member of Praxity — a global alliance of independent firms (combined turnover US$11.2 billion and 89,000+ people per Praxity's 2026 release, recorded in LIKE's network survey) — and runs its own international offices for US and Latin American clients operating abroad.

Website: plantemoran.com · Contact: Contact via plantemoran.com office directory and web forms. No published general email.

Founded in 1924 in Detroit by Elorion Plante, with Frank Moran — whose 'Golden Rule' philosophy the firm still cites — joining in 1950. Plante Moran has appeared on Fortune's 100 Best Companies to Work For list for more than 25 years by its own reporting.

Sources: Plante Moran leadership announcement, Jul 2024, Amsterdam office release, 14 May 2026, and Drake profile (plantemoran.com); Crain's Detroit Business Notable Leaders, Aug 2026; Praxity figures from LIKE network survey, Oct 2026

23. COHNREZNICK — NEW YORK, NEW YORK, UNITED STATES

Founded 1919 (J.H. Cohn origins); present firm from the 2012 merger of J.H. Cohn and Reznick Group · National firm (United States); member of Nexia

Global leader: David Kessler, CEO of CohnReznick Advisory; Kelly O'Callaghan, CEO of CohnReznick (the licensed CPA firm) — the firm's dual-CEO alternative practice structure from 2025

Global leadership: Following Apax Funds' strategic growth investment (announced 26 Feb 2025), CohnReznick operates an alternative practice structure: CohnReznick Advisory LLC (tax, advisory and non-attest services) led by CEO David Kessler, and CohnReznick, the licensed CPA firm providing attest services, led by CEO Kelly O'Callaghan (structure and both titles as stated in the Apax transaction release). The firm publishes its wider leadership team on cohnreznick.com.

Services: Advisory; Assurance; Tax — with published strengths in real estate, financial services and financial sponsors, private client services, consumer, manufacturing, renewable energy and government advisory

Clients: Client categories as published: the industries listed under Services, plus Fortune 1000 companies, owner-managed businesses, international enterprises, government agencies and not-for-profits in the firm's general descriptions; individual clients are not named as a list — not disclosed

Revenue: US$1.12 billion, FY25 (firm / Apax release, Feb 2025, reporting the most recent fiscal year at announcement) · People: More than 5,000 global employees, including 350+ partners (2025)

Footprint: 29 offices across the United States (2025), expanding west with the Aldrich combination (offices in Oregon, Washington, California, Utah and Colorado) on its December 2026 closing · Key offices: Headquarters in New York; large offices in Los Angeles, Chicago, Boston / Hartford, Washington, DC (Bethesda) and Miami

Structure: A US firm owned by its partners with a strategic growth investment from funds advised by Apax Partners (2025) — its first institutional investment. Internationally, CohnReznick is the US member of Nexia (see the Nexia entry). In October 2026 it announced the acquisition of the Aldrich group (Aldrich CPAs + Advisors, FY25 revenue US$103.3 million, and Aldrich Wealth, US$8 billion assets under advisement), expected to close in mid-December 2026, adding 500+ professionals and a West Region.

Website: cohnreznick.com · Contact: Contact via cohnreznick.com office directory and web forms. No published general email.

J.H. Cohn was founded in 1919 in Roseland, New Jersey, by Julius H. Cohn; the Reznick side traces to 1922 in Washington, DC. The 2012 merger created CohnReznick, and the 2025 Apax investment made it one of the largest US firms to adopt the alternative practice structure.

Sources: Apax / CohnReznick strategic investment release, 26 Feb 2025 (apax.com); Inside Public Accounting and CPA Practice Advisor on the Aldrich acquisition, Oct 2026; cohnreznick.com

24. EISNERAMPER — NEW YORK, NEW YORK, UNITED STATES

Founded 1963 (Eisner LLP, New York) · National firm (United States) with a global network (EisnerAmper Global)

Global leader: Charly Weinstein, CEO of Eisner Advisory Group LLC

Global leadership: CEO: Charly Weinstein. Christopher Loiacono serves as Vice Chair of Services (quoted in 2026 profession coverage). Eisner Advisory Group publishes its leadership on eisneramper.com; the attest firm, EisnerAmper LLP, is led by its licensed CPA partners. No firm-level CFO title is published in sources consulted — stated plainly.

Services: Audit & Assurance (through EisnerAmper LLP); Tax; Advisory (transactions, risk, technology, outsourcing, wealth management, forensic and valuation services)

Clients: Client categories as published: financial services (including hedge funds and private equity), real estate, technology, health care, not-for-profits and privately held businesses; individual clients are not named as a list — not disclosed

Revenue: More than US$1.2 billion (firm release, Mar 2026); the 13th-largest US accounting firm by that release · People: 4,700 professionals, including 475 partners (Mar 2026)

Footprint: 43 offices across the United States and a presence in nine countries, including India, Israel, the United Kingdom and the Cayman Islands; 27 acquisitions completed since 2021 · Key offices: Headquarters in New York (Park Avenue); large offices in Iselin, New Jersey, Philadelphia, Boston, Los Angeles, San Francisco and Mumbai

Structure: An alternative practice structure adopted in 2021 with TowerBrook Capital Partners — the first major private-equity partnership with a top-20 US accounting firm: EisnerAmper LLP (owned by licensed CPAs) provides attest services, and Eisner Advisory Group LLC (TowerBrook-backed) provides tax, advisory, outsourcing and wealth services. A continuation vehicle transaction led by Carlyle AlpInvest, with Hamilton Lane as co-lead, was completed in March 2026 to extend the partnership. Internationally, EisnerAmper Global is a network of independent firms using the brand.

Website: eisneramper.com · Contact: Contact via eisneramper.com office directory and web forms. No published general email.

Founded in 1963 in New York by Alexander Eisner; the EisnerAmper name dates from the 2010 combination of Eisner LLP and Amper, Politziner & Mattia. Its 2021 TowerBrook transaction is widely treated in the profession as the blueprint for private-equity entry into large US firms.

Sources: EisnerAmper / TowerBrook continuation vehicle release, Mar 2026 (eisneramper.com); NJBIZ profession coverage, Oct 2026; eisneramper.com

25. CBIZ — INDEPENDENCE, OHIO (CLEVELAND AREA), UNITED STATES

Founded 1987 (as Stout Environmental / Century Business Services lineage); CBIZ name from 2006 · Public company (United States); acquirer of Marcum (2024); acquisition by Grant Thornton Advisors pending (2026)

Global leader: Jerome (Jerry) Grisko Jr., President and CEO of CBIZ, Inc.

Global leadership: President and CEO: Jerry Grisko. CBIZ is a New York Stock Exchange-listed company (NYSE: CBZ), so its full executive officer team and board are published in its SEC filings and on cbiz.com — the only entry in this guide whose leadership is a matter of securities filings. Ware H. Grove Jr. has served as its chief financial officer in recent filings; readers should take the current officer list from CBIZ's latest proxy statement, as this guide does not carry officer names beyond the CEO without a filing in hand — stated plainly.

Services: Financial Services (accounting, tax, advisory, valuation, risk and transaction services); Benefits & Insurance Services (employee benefits, property and casualty, retirement planning, payroll)

Clients: Client categories as published: small and mid-sized businesses across the United States, with published strengths in construction, health care, manufacturing, not-for-profits, private equity and real estate; individual clients are not named as a list — not disclosed

Revenue: US$2.76 billion total revenue, 2025 (company reporting; FY25 net revenue of US$2.81 billion on the Inside Public Accounting basis cited in the Grant Thornton transaction coverage — both bases are labelled here) · People: About 9,500 employees (2025 company reporting); nearly 7,000 in pre-Marcum descriptions

Footprint: More than 120 offices across the United States · Key offices: Corporate headquarters in Independence, Ohio; the former Marcum headquarters in New York and large offices in Los Angeles, Miami, Boston, Chicago and Washington, DC

Structure: CBIZ, Inc. is a publicly traded professional services company — the structural exception in US accounting, where firms are otherwise partnerships. Its accounting and attest services are delivered through CBIZ CPAs / affiliated CPA firms under an alternative practice structure, alongside benefits and insurance services. On 1 November 2024 CBIZ acquired Marcum LLP — then a top-15 US firm founded in New York in 1951 — in a transaction valued at about US$2.3 billion, becoming the seventh-largest US accounting firm; Marcum is therefore covered in this entry rather than listed separately. In July 2026 Grant Thornton Advisors agreed to acquire CBIZ itself (see the Grant Thornton entry); the transaction was pending at press time, with CBIZ's benefits and insurance segment to be separated on completion.

Website: cbiz.com · Contact: Contact via cbiz.com office directory and web forms; investor relations via cbiz.com. No published general email.

CBIZ began in 1987 and took its present name in 2006 (from Century Business Services). The Marcum acquisition (2024) and the agreed Grant Thornton Advisors acquisition (2026) make CBIZ the hinge of the two largest US firm transactions of the decade covered by this guide.

Sources: CBIZ 2025 reporting and SEC filings as summarised in company releases; Journal of Accountancy and Inside Public Accounting on the Grant Thornton–CBIZ transaction, Jul 2026; cbiz.com

26. APRIO — ATLANTA, GEORGIA, UNITED STATES

Founded 1952 (as Habif, Arogeti & Wynne, Atlanta) · National firm (United States)

Global leader: Richard Kopelman, CEO of Aprio (since 2013)

Global leadership: CEO: Richard Kopelman. Published practice leadership in Aprio's 2025 Annual Report includes Lexy Kessler (Audit Partner and Chair of the AICPA), Carolyn O'Boyle (Chief People Officer), Eric Flynn (Chief Wealth Officer, Aprio Wealth Management) and Caroline Claiborne (Chief of Staff, Office of the CEO). Aprio publishes its partner leadership on aprio.com; no firm-level CFO title is published in sources consulted — stated plainly.

Services: Assurance; Tax; Advisory (transactions, technology, outsourcing / client accounting services, Office of the CFO, wealth management, risk and business valuation)

Clients: Client categories as published: clients in all 50 states and more than 50 countries, with published strengths in manufacturing and distribution, restaurants and franchising, real estate, technology, health care and not-for-profits; individual clients are not named as a list — not disclosed

Revenue: US$681.3 million net revenue, FY25 (Inside Public Accounting figure cited in its Oct 2026 transaction coverage) · People: More than 2,100 professionals (firm biography, 2025–26; the count rises with each combination — the TGRP acquisition in Oct 2026 added 70+ professionals in Denver)

Footprint: 31 US offices and two international locations (firm biography, 2026), serving clients in all 50 states · Key offices: Headquarters in Atlanta, Georgia; Chicago (three metro offices), Denver, New York, Washington, DC and Charlotte among its growth offices

Structure: Aprio operates an alternative practice structure: Aprio Advisory Group, LLC provides advisory, tax and non-attest services, and Aprio, LLP provides attest services. The firm took a strategic investment from PSG Equity in 2024 (as reported in profession coverage of its growth programme) and has grown by more than 30 combinations since 2013. It is an independent member of a global association through its international practice arrangements; Aprio firms abroad trade under the Aprio name in its published footprint.

Website: aprio.com · Contact: Contact via aprio.com office directory and web forms; Richard Kopelman's published office line is (404) 898-8236 (aprio.com profile). No published general email.

Founded in Atlanta in 1952 as Habif, Arogeti & Wynne; in 2017 Aprio became the first Top 100 US firm to adopt a name with no reference to its partners' names. Its stated ambition — repeated in its annual report — is to build 'the firm of the future' on advisory growth, including the national Office of the CFO platform extended by the October 2026 TGRP acquisition.

Sources: Aprio 2025 Annual Report (aprio.com); Aprio CEO profile (aprio.com); Inside Public Accounting on Aprio acquisitions, Oct 2026

27. CHERRY BEKAERT — RALEIGH, NORTH CAROLINA, UNITED STATES

Founded 1947 (Richmond, Virginia) · National firm (United States); member of Allinial Global

Global leader: Michelle L. Thompson, CEO of Cherry Bekaert Advisory LLC

Global leadership: CEO, Cherry Bekaert Advisory LLC: Michelle L. Thompson, CPA (the title as the firm itself publishes it). Cherry Bekaert publishes its firm leadership on cbh.com; its attest practice operates within the same alternative practice structure. No firm-level CFO title is published in sources consulted — stated plainly.

Services: Assurance; Tax; Advisory (including government contracting and grants, digital and AI-powered accounting advisory, finance modernisation, risk and transaction services)

Clients: Client categories as published: more than 15,000 clients in the firm's general descriptions, with published strengths in government and government contracting, manufacturing, private equity-backed companies, technology, real estate and not-for-profits; individual clients are not named as a list — not disclosed

Revenue: US$660 million annual revenue (Accounting Today 2025 Top 100, No. 20; the firm rose to No. 17 in Accounting Today's 2026 Top 100 — the 2026 revenue figure was not stated in the announcement consulted, and is not estimated here) · People: More than 2,500 people firmwide, including more than 190 partners (firm descriptions, 2025)

Footprint: More than 40 offices in the United States and abroad (firm descriptions, 2025), concentrated in the Southeast and Mid-Atlantic with a growing national map · Key offices: Headquarters in Raleigh, North Carolina; large offices in Richmond and Tysons, Virginia, Washington, DC, Atlanta and Austin (strengthened by 2025–26 acquisitions including Tarsus in Washington, DC)

Structure: A US firm operating an alternative practice structure (Cherry Bekaert Advisory LLC for advisory, tax and non-attest services; Cherry Bekaert LLP for attest), backed by a growth investment from Parthenon Capital Partners (2022, as reported in profession coverage). Internationally it is a member of Allinial Global (see that entry). The firm is ranked No. 1 in the Southeast in Accounting Today's 2026 lists by its own announcement.

Website: cbh.com · Contact: Contact via cbh.com office directory and web forms. No published general email.

Founded in 1947 in Richmond, Virginia, by Harry A. Cherry and Charles Bekaert (firm histories commonly cited; the firm's own centenary materials will fall due in 2047). Cherry Bekaert's government-contracting practice is its best-known specialism and the subject of its 2025–26 commentary on federal spending and compliance.

Sources: Cherry Bekaert Accounting Today 2026 ranking release (PR Newswire, 2026); Cherry Bekaert acquisition coverage, 2025 (Accounting Today); cbh.com

28. WIPFLI — MILWAUKEE, WISCONSIN, UNITED STATES

Founded 1930 (Wausau, Wisconsin) · National firm (United States); member of Allinial Global

Global leader: Kurt Gresens, Managing Partner and Chairman of the Board of Wipfli LLP; CEO of Wipfli Advisory LLC

Global leadership: Managing Partner / CEO: Kurt Gresens (in the role since 2020; joined Wipfli's Wausau office in 1992). Kelly Fisher serves as Chief Practice Officer (previously the firm's tax practice leader), quoted alongside Gresens in the firm's 2025 investment announcement. Gresens also serves as Secretary/Treasurer of the Allinial Global executive board (AICPA biography). Wipfli publishes its leadership on wipfli.com; no firm-level CFO title is published in sources consulted — stated plainly.

Services: Assurance; Tax; Advisory (technology consulting, outsourcing, risk, strategy, wealth and business valuation) — advisory services comprise nearly half of total revenue (firm, 2025)

Clients: About 54,000 clients (Wisconsin business-press profile, 2025), concentrated — by the firm's published list — in financial services, manufacturing and distribution, health care, construction, real estate, government, not-for-profits, agriculture, auto dealerships, technology and tribal gaming and government; individual clients are not named as a list — not disclosed

Revenue: US$612 million net revenue, fiscal 2025 (Wisconsin 275 profile of Kurt Gresens, BizTimes, 2025; the firm describes revenue as 'over $600 million') · People: About 3,200 associates (2025)

Footprint: Offices across the United States (Midwest-rooted, now national); international delivery operations built over two decades (firm description) · Key offices: Headquarters in Milwaukee, Wisconsin; Gresens is based in Green Bay; founding office in Wausau; large offices in Minneapolis, Chicago, Denver and Atlanta

Structure: A US firm operating an alternative practice structure (Wipfli LLP for attest; Wipfli Advisory LLC for advisory and non-attest services). In 2025 Wipfli announced a significant minority investment from New Mountain Capital; on completion the firm remains majority-owned and partner-led (the firm's stated position). Internationally, Wipfli is a member of Allinial Global (see that entry) and has run international operations for more than two decades.

Website: wipfli.com · Contact: Contact via wipfli.com office directory and web forms. No published general email.

Founded in 1930 in Wausau, Wisconsin. Wipfli has tripled in size and completed 34 acquisitions in the decade to 2025 (firm), and was an early mover among large US firms in building advisory to near-parity with compliance work.

Sources: Wipfli New Mountain Capital investment release, 2025 (wipfli.com); BizTimes Wisconsin 275 profile, 2025; Wipfli leadership pages (wipfli.com)

29. CITRIN COOPERMAN — NEW YORK, NEW YORK, UNITED STATES

Founded 1979 (New York) · National firm (United States); member of Moore North America / Moore Global

Global leader: Alan S. Badey, CEO of Citrin Cooperman Advisors LLC

Global leadership: CEO, Citrin Cooperman Advisors LLC: Alan Badey. Citrin Cooperman publishes its leadership on citrincooperman.com; the attest firm, Citrin Cooperman & Company, LLP, is led by its licensed CPA partners within the alternative practice structure. No firm-level CFO title is published in sources consulted — stated plainly.

Services: Accounting; Tax; Advisory (transactions, technology and Salesforce / applied-AI consulting — extended by the October 2026 Rosetree Solutions acquisition — valuation, forensic and wealth services)

Clients: Client categories as published: private, middle-market businesses and high-net-worth individuals (the firm's own positioning), with published strengths in health care, not-for-profits, real estate, manufacturing and distribution, professional services and sports and entertainment; individual clients are not named as a list — not disclosed

Revenue: US$985 million net revenue, FY25 (Inside Public Accounting figure cited in its Oct 2026 transaction coverage); US$871 million in FY24 on the same basis · People: More than 3,600 professionals (firm description, Oct 2026); 455 partners and 3,471 employees on the Accounting Today basis reported in Feb 2025

Footprint: 35 offices (Feb 2025 count), growing through 2025–26 acquisitions in Chicago (ORBA), Cleveland (HW&Co.), San Diego (GPW) and elsewhere · Key offices: Headquarters in New York; large offices in Florham Park and Mount Laurel, New Jersey, Boston, Philadelphia, Chicago and Los Angeles / San Diego

Structure: An alternative practice structure: Citrin Cooperman & Company, LLP (attest) and Citrin Cooperman Advisors LLC (advisory and non-attest). The firm's private-equity backing moved from New Mountain Capital to Blackstone in 2024–25 (as reported in its acquisition coverage). Internationally, Citrin Cooperman is an independent member of Moore North America, a regional member of Moore Global (see the Moore entry) — the guide's clearest chain from a US firm to a global network.

Website: citrincooperman.com · Contact: Contact via citrincooperman.com office directory and web forms. No published general email.

Founded in New York in 1979 by Niles Citrin and Joel Cooperman. Citrin Cooperman describes itself in 2026 releases as the 16th-largest US firm and among the fastest growing — a self-description recorded here as such.

Sources: Inside Public Accounting on Citrin Cooperman acquisitions, Oct 2026 and Sep 2025; Citrin Cooperman releases (citrincooperman.com, PR Newswire, Oct 2026); Accounting Today via Koltin coverage, Feb 2025

30. WITHUM — PRINCETON, NEW JERSEY, UNITED STATES

Founded 1974 (Milltown, New Jersey) · National firm (United States); member of HLB

Global leader: Patrick (Pat) Walsh, Managing Partner and CEO of Withum

Global leadership: Managing Partner and CEO: Pat Walsh (succeeded Bill Hagaman, managing partner and CEO 2010–2022, now Partner and CEO Emeritus — and, in a second role recorded in the HLB entry, Global Chair of HLB). Withum publishes its leadership team on withum.com; no firm-level CFO title is carried here without a current firm source — stated plainly.

Services: Accounting (audit and assurance); Tax; Advisory (technology, risk, health care, transaction and business advisory services)

Clients: Client categories as published: technology, not-for-profit, dealerships, health care, multiemployer and labour-union plans and financial services (Accounting Today ranking release, 2025); individual clients are not named as a list — not disclosed

Revenue: US$764,962,000 net revenue (Inside Public Accounting 2026 Best of the Best reporting, Oct 2026, naming Patrick Walsh as the firm's leader in Princeton); Accounting Today's 2025 list recorded US$578 million and the 22nd US rank — both dated figures are carried rather than merged · People: More than 2,500 team members across 25 offices (Accounting Today ranking release, May 2025); the firm reported more than 2,400 team members worldwide at its 50th anniversary in 2024

Footprint: 25 offices, concentrated on the US East Coast (New Jersey, New York, Pennsylvania, Massachusetts, Maryland, Florida) with offices in Colorado, California, Oregon, Washington, Tennessee, the Cayman Islands and India · Key offices: Headquarters in Princeton, New Jersey (Carnegie Center); New York City, Boston, Orlando, Philadelphia and Washington, DC (Bethesda) among its large offices; India office as its first international full-scale office

Structure: WithumSmith+Brown, PC is a US professional corporation owned by its partners and — in its own stated contrast with private-equity-backed peers — continues under an independent, owner-operated model, growing by organic growth and acquisitions along the East Coast and nationally. Internationally, Withum is the US member presence of HLB (see that entry) and runs a full-scale office in India.

Website: withum.com · Contact: Contact via withum.com office directory and web forms. No published general email.

Founded on 21 March 1974 in Milltown, New Jersey, by Frederick Withum, Leonard Smith and Ivan Brown — partners who had left Haskins & Sells (a Deloitte predecessor). The firm's annual culture videos and 'Withum Way' tenets are a fixture of US profession coverage; Hagaman's 2010–2022 tenure took revenue from about US$70 million to about US$500 million (profession interview, 2024).

Sources: Inside Public Accounting Best of the Best 2026 reporting via New Jersey business press, Oct 2026; Withum Accounting Today ranking release, 6 May 2025 (withum.com); Withum history pages (withum.com)

CHINA-ORIGIN NETWORKS

31. SW (SHINEWING) — BEIJING, CHINA

Founded 2000 (ShineWing Certified Public Accountants, Beijing) · International network (China-origin)

Global leader: Zhang Ke, Chairman of SW International; Li Xiaoying, Chairperson of SW China; Marco Carlei, Managing Director of SW International

Global leadership: Chairman, SW International: Zhang Ke (founder of ShineWing and its chief partner in China; keynote at the SW International Partners Conference, Guangzhou, Sep 2024). Chairperson, SW China: Li Xiaoying (opened the 2024 partners conference). Managing Director, SW International: Marco Carlei (named in the network's SW brand launch). SW publishes member-firm leadership firm by firm; no global CFO or COO title is published — stated plainly.

Services: Audit; Tax; Advisory; Business services (audit, tax, advisory and risk — SW Hong Kong publishes its service lines as audit, tax, advisory and business services, including risk)

Clients: Client categories as published: transnational clients entering and leaving China, listed companies and state-influenced enterprises in the Chinese home market (the network's published positioning); individual clients are not named as a list — not disclosed

Revenue: Global network revenue not published in an official SW global review consulted for this edition — stated plainly · People: More than 12,000 staff across the network (SW Hong Kong, 2025); more than 10,000 professionals including 480+ partners at the SW brand launch

Footprint: Member firms in China (30+ major cities including Beijing, Shanghai, Shenzhen, Chengdu, Guangzhou and Hong Kong) and in Singapore, Australia, Japan, Pakistan, Egypt, Malaysia, the United Kingdom, Indonesia, India, Thailand, Taiwan, Germany, Turkey, Macao, Chile, Spain, Saudi Arabia, Vietnam and the United Arab Emirates (SW Hong Kong's published network list, 2025); more than 80 offices in 16 countries and regions at the brand launch, since expanded · Key offices: Headquarters and anchor firm in Beijing; Hong Kong member firm at 17/F, Chubb Tower, Windsor House, 311 Gloucester Road, Causeway Bay (published address); Sydney (SW Australia) among the largest overseas members

Structure: SW International (formerly ShineWing International) is an international network of independent member firms built from Beijing by a Chinese firm — the reverse of the Western networks' path into China. Its anchor firm, SW China (ShineWing Certified Public Accountants), is a Chinese partnership with offices across China's major cities; overseas member firms (SW Hong Kong, SW Australia and others) are independent firms in the network. The network adopted the single 'SW' brand, with the tagline 'Catalyst for success', for its global expansion.

Website: shinewing.hk · Contact: SW Hong Kong publishes info@shinewing.hk and T. (852) 3583 8000 at its Causeway Bay address (member-firm publication). Network contact is via member-firm pages; no single published global email in sources consulted.

Zhang Ke left the leadership track of PwC's Chinese predecessor practice to found ShineWing in 2000 with a group of partners, designing it from the start as a Chinese multinational professional services firm. SW is included as a network in its own right — not as any other network's Chinese member — which is the distinction the Ruihua history (see Crowe) makes necessary in China coverage.

Sources: SW Hong Kong network and contact publications, 2025 (shinewing.hk); SW International brand launch release via SW Indonesia; SW International Partners Conference reporting, Sep 2024 (member-firm sites); CPA Australia In The Black profile of Zhang Ke and ShineWing

32. REANDA INTERNATIONAL — BEIJING, CHINA

Founded 1993 (Reanda Certified Public Accountants, Beijing) · International network (China-origin)

Global leader: Huang Jinhui, Chairman of the Board of Directors of Reanda International and Chief Partner of Reanda Certified Public Accountants LLP

Global leadership: Chairman: Huang Jinhui (chairman of Reanda International's board and chief partner of the Chinese firm; author of the CEO's message in the network's Annual Review). Reanda organises its governance through regional committees and regional presidents (named in its Annual Review 2023, including Koong Lin Loong for Southeast Asia and South Asia) rather than a Western-style C-suite; no global CEO or CFO title separate from the chairmanship is published — stated plainly.

Services: Audit; Accounting; Tax; Consulting (cross-border accounting and tax services for Chinese enterprises investing abroad are the network's stated specialism)

Clients: Client categories as published: Chinese enterprises investing and operating abroad, and local clients of member firms in their home markets; individual clients are not named as a list — not disclosed

Revenue: US$356.1 million combined fee income, 2023, +27% year on year — a record high on the network's own Annual Review 2023; world ranking 24th among international accounting networks in that review. No later official global figure was published in sources consulted — stated plainly · People: More than 6,000 staff and more than 250 partners (Annual Review 2023)

Footprint: 58 firms at more than 140 offices (Annual Review 2023), across Asia and Oceania, Europe, the Middle East and Africa and the Americas, including member firms in the United Kingdom, Germany, Italy, the Netherlands, Japan, Australia, the UAE and Saudi Arabia and correspondent firms from Brazil to Nigeria · Key offices: Headquarters in Beijing; Reanda Hong Kong (Reanda HK CPA Limited) as the Greater China hub alongside the Beijing firm; London (Reanda UK) among the European members

Structure: Reanda International is an international accounting network initiated by Reanda Certified Public Accountants (Beijing) and built on what the network calls a 'shipbuilding and sailing' model — founding or adopting firms abroad under the Reanda name, with a stated focus on the countries of the Belt and Road Initiative. Member and correspondent firms are independent; the network is a member of the Forum of Firms and ranked 23rd among Forum of Firms members in the International Accounting Bulletin 2025 World Survey coverage on its own site.

Website: reanda-international.com · Contact: Contact via reanda-international.com and its network-firm directory. Reanda Hong Kong publishes info@hkreanda.com and (852) 2541 4188 (member-firm publication). No single published global email in sources consulted.

Reanda celebrated its 30th anniversary in Beijing in November 2023 alongside its seventh Belt and Road Business Services Forum. Together with SW, it represents the China-origin model in this guide: networks created by Chinese firms to follow Chinese enterprise abroad, rather than Western networks' member firms in China.

Sources: Reanda International Annual Review 2023 (network publication, Jun 2024 launch); Reanda International news pages, 2025 (reanda-international.com); Reanda Hong Kong affiliates and contact pages (hkreanda.com)

NAMED GAPS

Nexia, UHY, HLB and SW publish no verified official global revenue figure for this edition, and their entries say so rather than carrying an estimate. Plante Moran publishes no precise current-year revenue. EY’s FY2026 total was reported in trade coverage at US$57 billion; the official FY2025 figure is carried in its entry. The UHY chairmanship could not be confirmed from an official source. Published general emails exist for only two of the 32 organisations — the profession routes contact through directories and web forms, and this guide prints the route. The Grant Thornton Advisors acquisition of CBIZ, announced in July 2026, was pending at press time and is recorded as pending in both entries.