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Headquartered in London, United Kingdom. It is the second largest professional services firm in the world.

PwC is a network of firms in 157 countries, 756 locations, with more than 208,100 people.
The company's global revenues were $35.4 billion in FY 2015 :
-$15.2 billion was generated by its Assurance practice
-$8.9 billion by its Tax practice
-$11.3 billion by its Advisory practice.

The firm was formed in 1998 by a merger between Coopers & Lybrand and Price Waterhouse. As of 2016, PwC is the 5th-largest privately owned company in the United States.

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1) Examine if a company is in « good shape »

2) Check if the book of accounts is well maintained

3) Build a report and fix all the financial problems of a company

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Seated in Amsterdam, the Netherlands, KPMG employs 174,000 people. It has a worldwide presence.

KPMG is organised into the following three service lines :

-Audit (42%)

-Advisory (37%)

-Tax (21%)

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-Multinational professional services firm

-NY, USA

-Deloitte has the highest market share in auditing

-Founded in 1845

-Punit Renjen (CEO)

-Deloitte has the follow four main service lines :

-Audit (27%)

-Consulting (37%)

-Financial advisory (20%)

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-Multinational professional services firm

-London, UK

-231 000 employees, 700 offices around 150 countries

-Founded in 1849

-Mark Weinberger (CEO)

-Fortune magazine ranked EY as 49th of the 100 best companies to work

-EY has the follow four main service lines :

-Assurance (38% of the revenue in 2016)

-Tax (26%)

-Advisory (26%)

-Transaction Advisory services (9%)

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Review the accounts of companies in order to ensure the validity and legality of their financial records
-Recommend possible risk aversion measures and cost savings that could be made.

Internal auditors:

-Professional firms outsourced by client companies

-Work in-house as part of an organisation’s accounting team
-Large private companies, organisations and charities.

External auditors:

-Work with private firms of accountants, or in the public sector for the National Audit Office

-Carry out obligatory audits of the public sector and governmental bodies

-May be called to examine the finances of private businesses, especially those working in association with governmentts

Skills :

-Attention to detail

-A strong aptitude for maths

-Excellent problem-solving skills

-Ability to work to deadlines, under pressure
-Ability to work on your own initiative and as part of a team

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-Not only a job about finance , the public accountant has to master the juridiction of the country

-Most of the time , it’s a liberal profession : you’re under your own responsability and you’re independent

-A CPA can provide services for many sectors (assurances , firms…)

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-Accounting has several subfield or subject areas :

1) Financial accounting : focuses on the reporting of an organisation’s financial information to investors, regulators ;

2) Management accounting : focuses on the measurement, analysis of info that can help managers in making decisions to fulfil the goal of an organization ;

3) Tax accounting : focuses on the preparation, analysis and presentation of tax payments and tax returns.

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Management accountant (contrôleur de gestion)

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Management accountant (contrôleur de gestion)

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-Permanent control of company’s budget
-Set the solutions to face the difficulties encountered

-Planning of budget forecast (anticipation)

Skills required :

-Rigor

-Integration

-Anticipationsimulations

-Relational

Business School / Master of management accounting