五大會計師樓

Big 4

1) Deloitte
2) Ernest & Young
3) KPMG
4) Pricewaterhouse

At first there is Big 5, the 5th one is named Arthur&Edison.However, in around 2003-2004, Arthur & Edison have been involved into Enron's case, which they've made up some false financial statements for the public company Enron, their reputations have gone with the wind and are forced to shut down the business by court. Ultimately, Pricewaterhouse has acquired Arthur & Edison and becomes the largest firm among Big 4. Thatz why, it's now Big 4 but not Big 5 anymore.

2006-11-22 06:47:06 補充：
Ooops sorry, the correct name should be " Arthur & Andersen " and more, Pricewaterhouse is the largest among 4 is in terms of its size and the number of employees it has.

"BIG 5" I even hear this term before 2002，but now there is "BIG 4" only

香港得四大會計師樓咋~~


四大會計師行佔左整個市場六成以上:

Deloitte Touche Tohmatsu 德勤關王陳方會計師行 (Delo, DTT)
Ernst & Young 安永會計師事務所 (EY)
KPMG 畢馬威會計師事務所 (KP, KPMG)
Pricewaterhouse Cooper 羅兵咸永道會計師事務所 (內地稱普華永道會計師事務所) (PWC, 水房,水記)