excel

AuditReport.xlsx

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Raw data

Auditor Name	Audit Fees	Other Audit Fees	Nonaudit Fees	Tax fees	Total Fees	Co. Year End	Co. city	Co. Country	Co.Region	Co.Year(only)End
BDO	420000	30000	30000	0	450000	30-Sep-12	CHANGPING DISTRICT BEIJING	CHINA	Foreign	ERROR:#VALUE!
BDO	260000	50000	50000	0	310000	31-Dec-10	NEW YORK	USA	US Mid Atlantic
BDO	356000	0	0	0	356000	31-Mar-10	SHANGHAI	CHINA	Foreign
BDO	356000	0	0	0	356000	31-Mar-10	SHANGHAI	CHINA	Foreign
BDO	581000	0	0	0	581000	30-Jun-10	BEIJING	CHINA	Foreign
BDO	550000	0	0	0	550000	30-Jun-11	BEIJING	CHINA	Foreign
BDO	198000	0	3000	3000	201000	31-Mar-11	KOWLOON BAY	HONG KONG	Foreign
BDO	259494	22000	22000	0	281494	31-Dec-10	HEBEI PROVINCE	CHINA	Foreign
BDO	526633	0	20000	20000	546633	31-Dec-10	SHENZHEN GUANGDONG	CHINA	Foreign
BDO	206000	0	0	0	206000	31-Mar-10	KOWLOON BAY	HONG KONG	Foreign
BDO	700000	0	0	0	700000	31-Dec-10	ST. HELIER	FRANCE	Foreign
BDO	469631	317639	337439	19800	807070	30-Jun-09	NEW YORK	USA	US Mid Atlantic
BDO	695030	96600	97025	425	792055	31-Dec-09	COEUR DALENE	USA	US West
BDO	603760	25155	62667	37512	666427	31-Dec-09	CAMBRIDGE	USA	US New England
BDO	1200000	0	0	0	1200000	31-Dec-09	BURLINGTON	CANADA	Canada
BDO	471500	41300	41300	0	512800	31-Dec-09	SAN DIEGO	USA	US West
BDO	205700	28000	32800	4800	238500	31-Dec-09	CHANTILY	USA	US Mid Atlantic
BDO	250155	0	9800	9800	259955	31-Dec-09	HOWELL	USA	US Midwest
BDO	1200000	0	0	0	1200000	31-Dec-09	BURLINGTON	CANADA	Canada
BDO	522258	0	0	0	522258	31-Dec-09	NEW YORK	USA	US Mid Atlantic
BDO	1822970	0	0	0	1822970	31-Mar-10	LAWRENCE	USA	US Mid Atlantic
BDO	953985	67879	107286	39407	1061270	31-Jan-09	MEMPHIS	USA	US Southeast
BDO	1571280	0	18941	18941	1590220	31-Dec-09	HOLMDEL	USA	US Mid Atlantic
BDO	1186000	40000	40000	0	1226000	30-Apr-09	SPRINGFIELD	USA	US New England
BDO	1499340	0	1114	1114	1500450	31-Mar-09	MILPITAS	USA	US West
BDO	1122200	10250	441785	397535	1563980	31-Jan-09	NEW YORK	USA	US Mid Atlantic
BDO	439500	22200	41000	18800	480500	31-Dec-09	SANDPOINT	USA	US West
BDO	444365	0	53407	53407	497772	31-Dec-09	IRVINE	USA	US West
BDO	1571280	0	18941	18941	1590220	31-Dec-09	HOLMDEL	USA	US Mid Atlantic
BDO	410400	0	19200	0	429600	31-Dec-09	GLEN ALLEN	USA	US Mid Atlantic
BDO	556000	11000	155000	144000	711000	31-Dec-09	BRENTWOOD	USA	US Southeast
BDO	425000	20000	25000	0	450000	31-Dec-09	HERNDON	USA	US Mid Atlantic
BDO	909000	0	0	0	909000	30-Jun-09	HERNDON	USA	US Mid Atlantic
BDO	395900	0	67994	26568	463894	31-Dec-09	WEST POINT	USA	US Southeast
BDO	444365	0	53407	53407	497772	31-Dec-09	IRVINE	USA	US West
BDO	741000	31733	31733	0	772733	31-Dec-09	BOSTON	USA	US New England
BDO	872867	0	669516	669516	1542380	30-Sep-09	SOUTH JORDAN	USA	US West
BDO	690500	39500	39500	0	730000	31-Jan-09	NEW YORK	USA	US Mid Atlantic
BDO	629000	205000	205000	0	834000	27-Feb-10	SECAUCUS	USA	US Mid Atlantic
BDO	708867	2910	2910	0	711777	31-Dec-09	NASHVILLE	USA	US Southeast
BDO	420700	16000	69500	53500	490200	31-Dec-09	BOSTON	USA	US New England
BDO	495727	0	0	0	495727	31-Dec-09	HOUSTON	USA	US Southwest
BDO	530734	0	12500	12500	543234	31-Dec-09	NEWARK	USA	US Mid Atlantic
BDO	445000	110000	110000	0	555000	31-Jan-09	NEW YORK	USA	US Mid Atlantic
BDO	300746	0	0	0	300746	31-Dec-09	HOUSTON	USA	US Southwest
BDO	1460870	25238	25238	0	1486100	30-Apr-10	SPRINGFIELD	USA	US New England
BDO	471500	41300	41300	0	512800	31-Dec-09	SAN DIEGO	USA	US West
BDO	406039	0	0	0	406039	31-Dec-09	CHICAGO	USA	US Midwest
BDO	909000	0	0	0	909000	30-Jun-09	HERNDON	USA	US Mid Atlantic
BDO	0	0	0	0	0	1-May-10	NEW YORK	USA	US Mid Atlantic
BDO	1612000	181000	334000	153000	1946000	27-Feb-09	GRAND RAPIDS	USA	US Midwest
BDO	176000	0	12000	12000	188000	31-Dec-09	NEW YORK	USA	US Mid Atlantic
BDO	1161000	0	0	0	1161000	31-Dec-09	HOUSTON	USA	US Southwest
BDO	1880000	132000	132000	0	2012000	31-Jan-09	SECAUCUS	USA	US Mid Atlantic
BDO	1711000	0	0	0	1711000	28-Mar-09	COMMERCE	USA	US West
BDO	691564	151877	151877	0	843441	30-Sep-09	AUSTIN	USA	US Southwest
BDO	300746	0	0	0	300746	31-Dec-09	HOUSTON	USA	US Southwest
BDO	767814	0	0	0	767814	31-Dec-09	CHICAGO	USA	US Midwest
BDO	595000	37000	210006	173006	805006	31-Dec-09	SPOKANE	USA	US West
BDO	2142900	398850	472468	73618	2615360	31-Dec-09	NEW YORK	USA	US Mid Atlantic
BDO	509337	0	115078	115078	624415	31-Dec-09	SOUTHFIELD	USA	US Midwest
BDO	1425000	90000	90000	0	1515000	30-Jan-10	SECAUCUS	USA	US Mid Atlantic
BDO	1842000	0	63000	0	1905000	31-Dec-09	TORONTO	USA	US Mid Atlantic
BDO	1128070	133461	197043	63582	1325110	31-Mar-10	MILPITAS	USA	US West
BDO	1842000	0	63000	0	1905000	31-Dec-09	TORONTO	USA	US Mid Atlantic
BDO	870000	9100	9100	0	879100	27-Sep-09	CHELMSFORD	USA	US New England
BDO	605788	0	0	0	605788	31-Mar-09	MARION	USA	US Mid Atlantic
BDO	2643000	60000	60000	0	2703000	31-Mar-10	RENO	USA	US West
BDO	1216000	41000	71000	30000	1287000	31-Dec-09	WHITE PLAINS	USA	US Mid Atlantic
BDO	1266000	20150	96160	0	1362160	31-Dec-09	MALIBU	USA	US West
BDO	118100	0	62255	62255	180355	31-Dec-09	PALATINE	USA	US Midwest
BDO	506000	0	294000	294000	800000	31-Dec-09	NEWPORT BEACH	USA	US West
BDO	495727	0	0	0	495727	31-Dec-09	HOUSTON	USA	US Southwest
BDO	916153	0	28013	28013	944166	31-Dec-09	HAMILTON	BERMUDA	Foreign
BDO	498060	0	57500	57500	555560	30-Sep-09	FREMONT	USA	US West
BDO	420700	16000	69500	53500	490200	31-Dec-09	BOSTON	USA	US New England
BDO	474500	69900	99075	29175	573575	31-Mar-10	INDIANAPOLIS	USA	US Midwest
BDO	755722	25488	25488	0	781210	31-Dec-09	NEW YORK	USA	US Mid Atlantic
BDO	623834	70000	70000	0	693834	31-Mar-10	MARION	USA	US Mid Atlantic
BDO	1001000	23000	151000	128000	1152000	31-Dec-09	COPPELL	USA	US Southwest
BDO	176000	0	12000	12000	188000	31-Dec-09	NEW YORK	USA	US Mid Atlantic
BDO	404025	24761	24761	0	428786	31-Dec-09	HUNTSVILLE	USA	US Southeast
BDO	1161000	0	0	0	1161000	31-Dec-09	HOUSTON	USA	US Southwest
BDO	1163400	8500	22847	14347	1186250	31-Dec-09	E RUTHERFORD	USA	US Mid Atlantic
BDO	1266000	20150	96160	0	1362160	31-Dec-09	MALIBU	USA	US West
BDO	605788	0	0	0	605788	31-Mar-09	MARION	USA	US Mid Atlantic
BDO	257707	16000	16000	0	273707	31-Dec-09	GRAND RAPIDS	USA	US Midwest
BDO	629000	205000	205000	0	834000	27-Feb-10	SECAUCUS	USA	US Mid Atlantic
BDO	453752	0	131260	131260	585012	28-Feb-09	FORT WORTH	USA	US Southwest
BDO	315000	0	0	0	315000	30-Sep-11	GREAT NECK	USA	US Mid Atlantic
BDO	595186	47900	47900	0	643086	31-Dec-12	HOUSTON	USA	US Southwest
BDO	340500	0	0	0	340500	31-Dec-12	GRAND CAYMAN	CAYMAN ISLANDS	Foreign
BDO	567000	0	26134	26134	593134	31-Jul-10	NORWOOD	USA	US New England
BDO	504954	677937	827567	149630	1332520	28-Feb-13	FORT WORTH	USA	US Southwest
BDO	375366	0	0	0	375366	31-Dec-11	AZUSA	USA	US West
BDO	1398000	0	0	0	1398000	28-Jan-12	SECAUCUS	USA	US Mid Atlantic
BDO	585000	167343	167343	0	752343	31-Dec-12	BATON ROUGE	USA	US Southeast
BDO	1624000	0	0	0	1624000	29-Jan-11	SECAUCUS	USA	US Mid Atlantic
BDO	938886	12307	44734	32427	983620	31-Dec-11	IRVING	USA	US Southwest
BDO	806172	323339	371785	48446	1177960	30-Jun-11	NEW YORK	USA	US Mid Atlantic
BDO	449500	85000	97495	12495	546995	31-Dec-12	COEUR DALENE	USA	US West
BDO	0	0	0	0	0	30-Sep-13	CHELMSFORD	USA	US New England
BDO	1140010	8500	8500	0	1148510	31-Dec-10	E RUTHERFORD	USA	US Mid Atlantic
BDO	348760	20000	24000	4000	372760	31-Dec-12	SPOKANE	USA	US West
BDO	515000	88775	88775	0	603775	30-Sep-12	AUSTIN	USA	US Southwest
BDO	1266000	19000	19000	0	1285000	31-Dec-11	MALIBU	USA	US West
BDO	2300000	49500	49500	0	2349500	31-Dec-11	CORAL GABLES	USA	US Southeast
BDO	530693	0	201452	201452	732145	12-Feb-12	SAN ANTONIO	USA	US Southwest
BDO	457000	93750	209525	115775	666525	31-Dec-11	SPOKANE	USA	US West
BDO	537000	44000	44000	0	581000	31-Dec-11	SUNNYVALE	USA	US West
BDO	343100	0	54125	54125	397225	31-Dec-10	LOS ANGELES	USA	US West
BDO	256617	0	29285	29285	285902	31-Dec-11	DUBLIN	USA	US Midwest
BDO	632855	12500	62255	0	695110	31-Dec-11	MIDLAND	USA	US Southwest
BDO	817000	0	104000	104000	921000	31-Dec-12	HERZLIYA	ISRAEL	Foreign
BDO	0	0	0	0	0	30-Sep-13	CHELMSFORD	USA	US New England
BDO	783000	0	97000	97000	880000	31-Dec-11	HERZLIYA	ISRAEL	Foreign
BDO	1291000	43000	43000	0	1334000	30-Jun-12	HERNDON	USA	US Mid Atlantic
BDO	2974060	0	236119	236119	3210180	31-Dec-12	NEW YORK	USA	US Mid Atlantic
BDO	203000	0	0	0	203000	31-Dec-11	KNOXVILLE	USA	US Southeast
BDO	2200000	47708	64757	17049	2264760	31-Dec-12	NEW YORK	USA	US Mid Atlantic
BDO	699407	59194	59194	0	758601	30-Sep-11	AUSTIN	USA	US Southwest
BDO	462703	0	10608	10608	473311	31-Dec-10	NEWARK	USA	US Mid Atlantic
BDO	1082010	0	0	0	1082010	30-Apr-12	SPRINGFIELD	USA	US New England
BDO	707722	14909	14909	0	722631	31-Dec-12	SAN DIEGO	USA	US West
BDO	780029	3013	3013	0	783042	31-Dec-11	NASHVILLE	USA	US Southeast
BDO	295000	0	109127	109127	404127	30-Sep-10	DANBURY	USA	US New England
BDO	370800	26206	26206	0	397006	31-Dec-12	RIVERHEAD	USA	US Mid Atlantic
BDO	644238	0	265386	55762	909624	31-Jul-11	NORWOOD	USA	US New England
BDO	171000	0	17720	2000	188720	31-Dec-11	DENVER	USA	US West
BDO	897543	0	0	0	897543	31-Dec-11	MISSISSAUGA	CANADA	Canada
BDO	138000	0	12500	12500	150500	31-Dec-11	WOODBURY	USA	US Mid Atlantic
BDO	2300000	49500	49500	0	2349500	31-Dec-11	CORAL GABLES	USA	US Southeast
BDO	707000	30000	33850	0	740850	31-Dec-11	NYACK	USA	US Mid Atlantic
BDO	1624000	0	0	0	1624000	29-Jan-11	SECAUCUS	USA	US Mid Atlantic
BDO	0	0	0	0	0	30-Sep-13	AUSTIN	USA	US Southwest
BDO	1203300	0	0	0	1203300	31-Dec-12	HOUSTON	USA	US Southwest
BDO	493615	0	10250	10250	503865	31-Dec-11	SAN ANTONIO	USA	US Southwest
BDO	832733	0	0	0	832733	30-Apr-13	SPRINGFIELD	USA	US New England
BDO	5122170	75000	1066020	991021	6188190	31-Dec-11	MELVILLE	USA	US Mid Atlantic
BDO	1118640	87000	221738	134738	1340380	31-Dec-11	HOLMDEL	USA	US Mid Atlantic
BDO	1118640	87000	221738	134738	1340380	31-Dec-11	HOLMDEL	USA	US Mid Atlantic
BDO	456000	0	31500	31500	487500	31-Mar-12	SUNNYVALE	USA	US West
BDO	0	0	0	0	0	30-Sep-13	CAMARILLO	USA	US West
BDO	1165710	0	0	0	1165710	31-Dec-11	CHICAGO	USA	US Midwest
BDO	819579	0	617996	617996	1437580	30-Sep-10	SOUTH JORDAN	USA	US West
BDO	545000	15000	15000	0	560000	31-Dec-11	HAMILTON	BERMUDA	Foreign
BDO	923922	0	180080	180080	1104000	31-Dec-11	WHITE PLAINS	USA	US Mid Atlantic
BDO	1579500	200851	473549	219698	2053050	30-Apr-11	NEW YORK	USA	US Mid Atlantic
BDO	325000	10000	63285	53285	388285	30-Jun-12	SAN ANTONIO	USA	US Southwest
BDO	394000	10000	10000	0	404000	31-Dec-12	NEWARK	USA	US Mid Atlantic
BDO	262400	0	22000	22000	284400	31-Dec-11	LEWISVILLE	USA	US Southwest
BDO	530693	0	201452	201452	732145	12-Feb-12	SAN ANTONIO	USA	US Southwest
BDO	607428	20000	24783	4783	632211	31-Dec-10	MONROVIA	USA	US West
BDO	719800	0	0	0	719800	31-Dec-11	VERO BEACH	USA	US Southeast
BDO	1770000	0	47500	47500	1817500	31-Mar-11	LAWRENCE	USA	US Mid Atlantic
BDO	460099	60700	60700	0	520799	31-Dec-12	SAN RAMON	USA	US West
BDO	1731000	0	0	0	1731000	31-Mar-13	LAWRENCE	USA	US Mid Atlantic
BDO	551413	0	0	0	551413	31-Dec-11	HOUSTON	USA	US Southwest
BDO	334000	0	0	0	334000	31-Dec-12	HOUSTON	USA	US Southwest
BDO	507023	0	0	0	507023	31-Dec-10	HOUSTON	USA	US Southwest
BDO	542000	15000	15000	0	557000	31-Dec-10	HAMILTON	BERMUDA	Foreign
BDO	232725	0	44126	0	276851	30-Sep-10	VIENNA	USA	US Mid Atlantic
BDO	1141000	4000	4000	0	1145000	31-Dec-10	HOUSTON	USA	US Southwest
BDO	862000	9500	9500	0	871500	3-Oct-10	CHELMSFORD	USA	US New England
BDO	2044920	44661	59670	15009	2104590	31-Dec-12	TULSA	USA	US Southwest
BDO	560726	21862	21862	0	582588	30-Sep-10	AUSTIN	USA	US Southwest
BDO	757909	36262	36262	0	794171	31-Dec-10	NEW YORK	USA	US Mid Atlantic
BDO	478178	52591	147063	94472	625241	31-Dec-11	IRVINE	USA	US West
BDO	540808	0	171670	171670	712478	31-Dec-11	CHATSWORTH	USA	US West
BDO	376000	0	0	0	376000	31-Dec-10	HOUSTON	USA	US Southwest
BDO	862000	9500	9500	0	871500	3-Oct-10	CHELMSFORD	USA	US New England
BDO	1247060	11164	11164	0	1258230	31-Dec-10	MALIBU	USA	US West
BDO	701985	67105	67105	0	769090	30-Sep-12	AUSTIN	USA	US Southwest
BDO	620000	0	0	0	620000	31-Dec-10	BATON ROUGE	USA	US Southeast
BDO	273600	0	0	0	273600	31-Dec-11	SAN RAMON	USA	US West
BDO	402000	77000	241000	164000	643000	30-Jun-12	SCHAUMBURG	USA	US Midwest
BDO	1157230	31813	31813	0	1189040	31-Dec-11	E RUTHERFORD	USA	US Mid Atlantic
BDO	1628150	44750	44750	0	1672900	31-Mar-11	NEW YORK	USA	US Mid Atlantic
BDO	257500	144390	154040	9650	411540	31-Dec-12	LAKE OSWEGO	USA	US West
BDO	208906	0	29470	29470	238376	31-Dec-11	HOLLAND	USA	US Midwest
BDO	355416	10224	37959	27735	393375	30-Jun-11	SAN ANTONIO	USA	US Southwest
BDO	923922	0	180080	180080	1104000	31-Dec-11	WHITE PLAINS	USA	US Mid Atlantic
BDO	744350	153000	153000	0	897350	31-Dec-11	COLUMBUS	USA	US Midwest
BDO	537800	18000	18000	0	555800	31-Dec-10	MIAMI	USA	US Southeast
BDO	864000	29000	279000	250000	1143000	31-Dec-10	SPOKANE	USA	US West
BDO	1115000	39276	39276	0	1154280	30-Jun-13	HERNDON	USA	US Mid Atlantic
BDO	324150	0	1035	1035	325185	31-Dec-12	BEND	USA	US West
BDO	846756	79070	79070	0	925826	29-Jan-11	MEMPHIS	USA	US Southeast
BDO	700716	0	0	0	700716	31-Dec-12	NASHVILLE	USA	US Southeast
BDO	340258	23989	23989	0	364247	31-Dec-10	ONEONTA	USA	US Southeast
BDO	537000	44000	44000	0	581000	31-Dec-11	SUNNYVALE	USA	US West
BDO	1247060	11164	11164	0	1258230	31-Dec-10	MALIBU	USA	US West
BDO	1239000	0	0	0	1239000	31-Dec-12	HOUSTON	USA	US Southwest
BDO	2861000	60000	60000	0	2921000	31-Mar-11	RENO	USA	US West
BDO	849031	0	500741	215924	1349770	31-Dec-12	WHITE PLAINS	USA	US Mid Atlantic
BDO	376300	0	22325	22325	398625	31-Dec-12	LOS ANGELES	USA	US West
BDO	274098	0	18869	0	292967	31-Dec-11	IRVINE	USA	US West
BDO	3351160	25000	29091	4091	3380250	31-Dec-11	TULSA	USA	US Southwest
BDO	637107	0	20000	20000	657107	31-Jul-13	NORWOOD	USA	US New England
BDO	1142570	18848	55159	36311	1197730	31-Dec-10	ATLANTA	USA	US Southeast
BDO	526000	111000	236885	125885	762885	31-Dec-10	SPOKANE	USA	US West
BDO	660591	0	0	0	660591	31-Mar-11	MARION	USA	US Mid Atlantic
BDO	0	0	0	0	0	30-Jun-13	FAIRFIELD	USA	US Mid Atlantic
BDO	655650	8871	8871	0	664521	31-Dec-12	TULSA	USA	US Southwest
BDO	1530000	0	0	0	1530000	31-Dec-11	HERNDON	USA	US Mid Atlantic
BDO	1650000	0	216000	0	1866000	31-Dec-10	TORONTO	USA	US Mid Atlantic
BDO	2734200	112000	391793	279793	3125990	31-Dec-12	NEW YORK	USA	US Mid Atlantic
BDO	181500	31300	31300	0	212800	31-Dec-10	CHANTILY	USA	US Mid Atlantic
BDO	1142570	18848	55159	36311	1197730	31-Dec-10	ATLANTA	USA	US Southeast
BDO	600453	0	44650	28995	645103	31-Jul-12	NORWOOD	USA	US New England
BDO	250000	0	0	0	250000	31-Dec-10	MIDLAND	USA	US Southwest
BDO	392800	0	0	0	392800	31-Dec-10	HOUSTON	USA	US Southwest
BDO	837199	0	515230	515230	1352430	30-Sep-11	SOUTH JORDAN	USA	US West
BDO	800000	0	148483	139983	948483	30-Sep-11	RESTON	USA	US Mid Atlantic
BDO	334050	0	0	0	334050	31-Dec-11	NEWTON	USA	US New England
BDO	998025	72258	120809	48551	1118830	31-Dec-12	ATLANTA	USA	US Southeast
BDO	1266000	19000	19000	0	1285000	31-Dec-11	MALIBU	USA	US West
BDO	800000	0	148483	139983	948483	30-Sep-11	RESTON	USA	US Mid Atlantic
BDO	502400	32000	32000	0	534400	31-Dec-10	SAN DIEGO	USA	US West
BDO	196855	11000	26950	15950	223805	31-Dec-12	HOLLAND	USA	US Midwest
BDO	595000	0	0	0	595000	31-Dec-11	BATON ROUGE	USA	US Southeast
BDO	981000	0	172000	172000	1153000	30-Jun-13	PORT WASHINGTON	USA	US Mid Atlantic
BDO	399500	0	19000	0	418500	31-Dec-12	GLEN ALLEN	USA	US Mid Atlantic
BDO	352050	28200	77775	49575	429825	31-Dec-12	SANDPOINT	USA	US West
BDO	2106000	0	121000	113000	2227000	31-Dec-11	TORONTO	USA	US Mid Atlantic
BDO	1450000	0	0	0	1450000	2-Apr-11	COMMERCE	USA	US West
BDO	318300	10000	54865	44865	373165	30-Jun-13	SAN ANTONIO	USA	US Southwest
BDO	1138150	0	2400	2400	1140550	31-Mar-12	MILPITAS	USA	US West
BDO	1203300	0	0	0	1203300	31-Dec-12	HOUSTON	USA	US Southwest
BDO	399558	144618	158993	14375	558551	30-Jun-10	NEW YORK	USA	US Mid Atlantic
BDO	2493000	0	69000	26000	2562000	2-Feb-13	GRAPEVINE	USA	US Southwest
BDO	1044000	18000	18000	0	1062000	31-Dec-11	ROCK HILL	USA	US Southeast
BDO	474266	60000	213075	153075	687341	28-Feb-11	FORT WORTH	USA	US Southwest
BDO	631075	0	0	0	631075	31-Mar-11	CHESTERFIELD	USA	US Southeast
BDO	832733	0	0	0	832733	30-Apr-13	SPRINGFIELD	USA	US New England
BDO	352000	0	29500	29500	381500	31-Dec-10	EAU CLAIRE	USA	US Midwest
BDO	225000	0	0	0	225000	31-Dec-11	RIVERHEAD	USA	US Mid Atlantic
BDO	2733000	60000	60000	0	2793000	31-Mar-13	RENO	USA	US West
BDO	1159000	0	18000	18000	1177000	31-Dec-10	WHITE PLAINS	USA	US Mid Atlantic
BDO	328000	0	0	0	328000	31-Dec-11	GRAND CAYMAN	CAYMAN ISLANDS	Foreign
BDO	525000	117000	162129	45129	687129	30-Sep-10	AUSTIN	USA	US Southwest
BDO	272494	0	0	0	272494	31-Dec-12	IRVINE	USA	US West
BDO	384936	0	0	0	384936	30-Sep-12	GREAT NECK	USA	US Mid Atlantic
BDO	250000	0	0	0	250000	31-Dec-10	MIDLAND	USA	US Southwest
BDO	478580	0	14400	0	492980	31-Dec-10	GLEN ALLEN	USA	US Mid Atlantic
BDO	1328500	0	0	0	1328500	30-Apr-11	SPRINGFIELD	USA	US New England
BDO	342300	0	0	0	342300	31-Dec-12	MADISON	USA	US Midwest
BDO	373705	4134	4134	0	377839	31-Dec-11	ANAHEIM	USA	US West
BDO	600000	264000	319000	55000	919000	31-Dec-10	NEW YORK	USA	US Mid Atlantic
BDO	497000	16100	16100	0	513100	31-Dec-11	SAN DIEGO	USA	US West
BDO	627000	37000	37000	0	664000	31-Dec-12	ROCK HILL	USA	US Southeast
BDO	255418	16580	16580	0	271998	31-Dec-11	GRAND RAPIDS	USA	US Midwest
BDO	452166	0	77985	77985	530151	31-Dec-10	IRVINE	USA	US West
BDO	2974060	0	236119	236119	3210180	31-Dec-12	NEW YORK	USA	US Mid Atlantic
BDO	944213	33017	33017	0	977230	31-Dec-12	CHICAGO	USA	US Midwest
BDO	631075	0	0	0	631075	31-Mar-11	CHESTERFIELD	USA	US Southeast
BDO	532065	18000	18000	0	550065	28-Dec-12	MIAMI	USA	US Southeast
BDO	576606	82134	86641	4507	663247	31-Dec-12	NEW YORK	USA	US Mid Atlantic
BDO	828603	0	31820	31820	860423	1-Oct-10	RESTON	USA	US Mid Atlantic
BDO	826500	90000	145000	55000	971500	31-Dec-12	NEW YORK	USA	US Mid Atlantic
BDO	463000	0	255000	255000	718000	31-Dec-12	NEWPORT BEACH	USA	US West
BDO	225000	0	0	0	225000	31-Dec-11	RIVERHEAD	USA	US Mid Atlantic
BDO	499000	7000	7000	0	506000	31-Dec-11	NEWARK	USA	US Mid Atlantic
BDO	2106000	0	121000	113000	2227000	31-Dec-11	TORONTO	USA	US Mid Atlantic
BDO	366000	0	41700	31500	407700	31-Dec-11	EAU CLAIRE	USA	US Midwest
BDO	1789140	0	0	0	1789140	31-Mar-12	LAWRENCE	USA	US Mid Atlantic
BDO	700716	0	0	0	700716	31-Dec-12	NASHVILLE	USA	US Southeast
BDO	602000	43000	78000	35000	680000	31-Dec-11	ATLANTA	USA	US Southeast
BDO	660591	0	0	0	660591	31-Mar-11	MARION	USA	US Mid Atlantic
BDO	525000	117000	162129	45129	687129	30-Sep-10	AUSTIN	USA	US Southwest
BDO	1454000	0	14000	14000	1468000	31-Dec-12	CHARLOTTE	USA	US Southeast
BDO	1082010	0	0	0	1082010	30-Apr-12	SPRINGFIELD	USA	US New England
BDO	354676	0	33932	33932	388608	28-Dec-12	RIDGEFIELD	USA	US New England
BDO	623000	56000	56000	0	679000	31-Dec-12	ATLANTA	USA	US Southeast
BDO	609000	0	0	0	609000	31-Dec-12	HOUSTON	USA	US Southwest
BDO	723070	0	0	0	723070	31-Dec-12	VERO BEACH	USA	US Southeast
BDO	174425	0	13550	13550	187975	31-Dec-12	WOODBURY	USA	US Mid Atlantic
BDO	1065960	67320	116880	49560	1182840	31-Dec-11	WHITE PLAINS	USA	US Mid Atlantic
BDO	2129000	0	88500	88500	2217500	31-Dec-12	TORONTO	USA	US Mid Atlantic
BDO	605572	36267	36267	0	641839	31-Dec-11	NEW YORK	USA	US Mid Atlantic
BDO	521300	0	59000	59000	580300	31-Dec-12	HOUSTON	USA	US Southwest
BDO	830000	9500	9500	0	839500	2-Oct-11	CHELMSFORD	USA	US New England
Berry Dunn McNeil & Parker LLC (BDMP)	199993	16069	16069	0	216062	31-Dec-10	CHICOPEE	USA	US New England
BKD LLP	414800	60128	96738	36610	511538	31-Dec-11	PIKEVILLE	USA	US Mid Atlantic
BKD LLP	295541	7210	19946	12736	315487	30-Sep-11	GRANDVIEW	USA	US Southeast
BKD LLP	293000	28000	28000	0	321000	31-Dec-10	HUMBOLDT	USA	US Midwest
BKD LLP	983000	109290	109290	0	1092290	31-Dec-11	KALISPELL	USA	US West
BKD LLP	438959	13022	93786	50909	532745	31-Dec-09	CONWAY	USA	US Southeast
BKD LLP	967397	165295	165295	0	1132690	31-Dec-10	KALISPELL	USA	US West
BKD LLP	192094	30740	67381	22765	259475	31-Dec-09	MATTOON	USA	US Midwest
BKD LLP	317300	63614	97364	33750	414664	31-Dec-12	PIKEVILLE	USA	US Mid Atlantic
BKD LLP	967397	165295	165295	0	1132690	31-Dec-10	KALISPELL	USA	US West
BKD LLP	438959	13022	93786	50909	532745	31-Dec-09	CONWAY	USA	US Southeast
BKD LLP	566958	24611	94456	44870	661414	31-Dec-10	CONWAY	USA	US Southeast
BKD LLP	317145	16085	231434	0	548579	31-Dec-11	SPRINGFIELD	USA	US Southeast
BKD LLP	317000	77039	196551	119512	513551	31-Dec-10	MUNCIE	USA	US Midwest
BKD LLP	229229	0	24513	19100	253742	31-Dec-12	MICHIGAN CITY	USA	US Midwest
BKD LLP	709000	97625	97625	0	806625	31-Dec-12	KALISPELL	USA	US West
BKD LLP	295541	7210	19946	12736	315487	30-Sep-11	GRANDVIEW	USA	US Southeast
BKD LLP	494146	25270	53389	2743	547535	31-Dec-09	SPRINGFIELD	USA	US Southeast
BKD LLP	298000	33000	35000	1000	333000	31-Dec-12	HUMBOLDT	USA	US Midwest
BKD LLP	260452	7742	24445	16703	284897	30-Sep-09	GRANDVIEW	USA	US Southeast
BKD LLP	424100	64313	91133	26820	515233	31-Dec-10	PIKEVILLE	USA	US Mid Atlantic
BKD LLP	344179	37500	124136	86636	468315	31-Dec-09	MUNCIE	USA	US Midwest
BKD LLP	247554	7622	26922	9300	274476	30-Sep-12	GRANDVIEW	USA	US Southeast
BKD LLP	276000	48000	48000	0	324000	31-Dec-09	HUMBOLDT	USA	US Midwest
BKD LLP	296840	23480	279511	0	576351	31-Dec-12	SPRINGFIELD	USA	US Southeast
Brown Edwards & Company LLP	87150	15029	26279	11250	113429	31-Dec-09	HONAKER	USA	US Mid Atlantic
Burr Pilger Mayer Inc (LLP)	219440	166842	464586	297744	684026	31-Aug-12	NOVATO	USA	US West
Burr Pilger Mayer Inc (LLP)	636000	48000	48000	0	684000	31-Mar-09	UNION CITY	USA	US West
Burr Pilger Mayer Inc (LLP)	219440	166842	464586	297744	684026	31-Dec-12	NOVATO	USA	US West
Burr Pilger Mayer Inc (LLP)	800430	0	0	0	800430	27-Jun-09	SAN JOSE	USA	US West
Burr Pilger Mayer Inc (LLP)	686295	0	0	0	686295	29-Jun-13	SAN JOSE	USA	US West
Burr Pilger Mayer Inc (LLP)	640000	30000	30000	0	670000	31-Mar-11	UNION CITY	USA	US West
Burr Pilger Mayer Inc (LLP)	680905	0	0	0	680905	31-Dec-12	FREMONT	USA	US West
Burr Pilger Mayer Inc (LLP)	685000	26000	26000	0	711000	31-Mar-13	UNION CITY	USA	US West
Burr Pilger Mayer Inc (LLP)	670615	0	0	0	670615	31-Dec-10	FREMONT	USA	US West
Burr Pilger Mayer Inc (LLP)	387000	51000	51000	0	438000	31-Dec-12	SANTA CLARA	USA	US West
Burr Pilger Mayer Inc (LLP)	800192	0	0	0	800192	27-Jun-10	FREMONT	USA	US West
Burr Pilger Mayer Inc (LLP)	692864	50625	50625	0	743489	30-Sep-09	FREMONT	USA	US West
Burr Pilger Mayer Inc (LLP)	803230	0	0	0	803230	1-Jul-12	FREMONT	USA	US West
CF & Co LLP	311000	20000	135000	115000	446000	30-Jun-12	NEW YORK	USA	US Mid Atlantic
Cherry Bekaert & Holland LLP	188000	37138	51138	0	239138	31-Dec-10	HIGH POINT	USA	US Southeast
Cherry Bekaert & Holland LLP	0	0	0	0	0	31-Dec-12	GLEN ALLEN	USA	US Mid Atlantic
Cherry Bekaert & Holland LLP	189000	0	71850	71850	260850	31-Dec-09	GLEN ALLEN	USA	US Mid Atlantic
Cherry Bekaert & Holland LLP	135850	19326	46426	27100	182276	31-Dec-10	RALEIGH	USA	US Southeast
Cherry Bekaert & Holland LLP	135850	45711	64311	18600	200161	31-Dec-12	RALEIGH	USA	US Southeast
Cherry Bekaert & Holland LLP	168000	12142	27142	0	195142	31-Dec-09	HIGH POINT	USA	US Southeast
Cherry Bekaert & Holland LLP	339600	165346	165346	0	504946	31-Dec-10	ATLANTA	USA	US Southeast
Cherry Bekaert & Holland LLP	392582	86912	283215	0	675797	31-Dec-11	ATLANTA	USA	US Southeast
Cherry Bekaert & Holland LLP	339600	165346	165346	0	504946	31-Dec-10	ATLANTA	USA	US Southeast
Cherry Bekaert & Holland LLP	235000	0	32000	32000	267000	31-Dec-10	GLEN ALLEN	USA	US Mid Atlantic
Crowe Horwath HK CPA Ltd	399000	15500	15500	0	414500	31-Dec-11	DANYANG CITY JIANGSU PROVINCE	CHINA	Foreign
Crowe Horwath LLP	213000	31200	97290	63490	310290	31-Dec-12	JASPER	USA	US Midwest
Crowe Horwath LLP	180000	0	0	0	180000	31-Dec-10	BRIDGEHAMPTON	USA	US Mid Atlantic
Crowe Horwath LLP	480000	0	0	0	480000	31-Dec-09	NEW YORK	USA	US Mid Atlantic
Crowe Horwath LLP	345000	0	60000	60000	405000	30-Sep-11	NAMPA	USA	US West
Crowe Horwath LLP	225000	37169	75194	38025	300194	31-Dec-09	NAPLES	USA	US Southeast
Crowe Horwath LLP	334785	0	0	0	334785	31-Dec-11	EARTH CITY	USA	US Southeast
Crowe Horwath LLP	525000	100000	100000	0	625000	31-Dec-11	NEW YORK	USA	US Mid Atlantic
Crowe Horwath LLP	356040	12130	12130	0	368170	31-Dec-10	LITTLE ROCK	USA	US Southeast
Crowe Horwath LLP	337420	0	13406	0	350826	31-Dec-09	EARTH CITY	USA	US Southeast
Crowe Horwath LLP	192570	34300	55939	0	248509	31-Dec-09	BEDMINSTER	USA	US Mid Atlantic
Crowe Horwath LLP	362500	0	106276	103900	468776	31-Dec-10	LOMBARD	USA	US Midwest
Crowe Horwath LLP	1183580	0	299044	0	1482620	31-Dec-12	EVANSVILLE	USA	US Midwest
Crowe Horwath LLP	179427	0	25255	20400	204682	31-Dec-11	PULASKI	USA	US Southeast
Crowe Horwath LLP	289000	0	47250	0	336250	31-Dec-10	LOUISVILLE	USA	US Mid Atlantic
Crowe Horwath LLP	158760	1775	14275	0	173035	31-Dec-11	CHATTANOOGA	USA	US Southeast
Crowe Horwath LLP	228000	186000	186000	0	414000	31-Dec-10	CENTRAL	HONG KONG	Foreign
Crowe Horwath LLP	205000	26881	40181	13300	245181	31-Dec-09	CANFIELD	USA	US Midwest
Crowe Horwath LLP	83200	631900	643800	11900	727000	31-Dec-09	NEW YORK	USA	US Mid Atlantic
Crowe Horwath LLP	505000	100000	100000	0	605000	31-Dec-10	NEW YORK	USA	US Mid Atlantic
Crowe Horwath LLP	303000	1500	35000	0	338000	31-Dec-11	LOUISVILLE	USA	US Mid Atlantic
Crowe Horwath LLP	195000	45000	69000	24000	264000	30-Jun-11	SAN DIEGO	USA	US West
Crowe Horwath LLP	215750	92500	329600	79100	545350	31-Dec-09	YONKERS	USA	US Mid Atlantic
Crowe Horwath LLP	263000	25800	110052	77715	373052	31-Dec-09	GREENSBURG	USA	US Midwest
Crowe Horwath LLP	334698	129750	173730	43980	508428	31-Dec-11	IRVINE	USA	US West
Crowe Horwath LLP	187500	9500	13160	0	200660	31-Dec-10	ELMIRA	USA	US Mid Atlantic
Crowe Horwath LLP	315000	68900	118585	49685	433585	31-Dec-12	SAN JOSE	USA	US West
Crowe Horwath LLP	390000	46000	141000	79000	531000	31-Dec-09	IONIA	USA	US Midwest
Crowe Horwath LLP	751375	8010	8010	0	759385	31-Dec-10	COVINGTON	USA	US Southeast
Crowe Horwath LLP	310000	35200	35200	0	345200	31-Dec-11	WINTER HAVEN	USA	US Southeast
Crowe Horwath LLP	304000	110875	151750	40875	455750	31-Dec-09	DEFIANCE	USA	US Midwest
Crowe Horwath LLP	525000	0	0	0	525000	31-Dec-12	NEW YORK	USA	US Mid Atlantic
Crowe Horwath LLP	594975	76975	166825	89850	761800	31-Dec-10	SAN JOSE	USA	US West
Crowe Horwath LLP	250000	0	66098	21215	316098	31-Dec-09	IRVINE	USA	US West
Crowe Horwath LLP	278175	2450	13050	0	291225	31-Dec-09	LOUISVILLE	USA	US Mid Atlantic
Crowe Horwath LLP	292000	27600	94380	62280	386380	31-Dec-09	TERRE HAUTE	USA	US Midwest
Crowe Horwath LLP	302000	20200	131624	93624	433624	31-Dec-11	GREENSBURG	USA	US Midwest
Crowe Horwath LLP	1861460	18985	18985	0	1880450	28-Feb-13	SAN JOSE	USA	US West
Crowe Horwath LLP	587800	71200	71200	0	659000	31-Dec-09	NEW YORK	USA	US Mid Atlantic
Crowe Horwath LLP	275825	3500	3500	0	279325	31-Dec-12	CRESTVIEW HILLS	USA	US Mid Atlantic
Crowe Horwath LLP	212550	16061	91042	72632	303592	31-Dec-09	JASPER	USA	US Midwest
Crowe Horwath LLP	215000	0	34585	34585	249585	31-Dec-12	GLEN HEAD	USA	US Mid Atlantic
Crowe Horwath LLP	201550	0	25686	0	227236	30-Jun-13	COVINA	USA	US West
Crowe Horwath LLP	185000	2669	19669	17000	204669	31-Dec-12	GALLIPOLIS	USA	US Midwest
Crowe Horwath LLP	313500	94000	94000	0	407500	31-Dec-09	GLENVILLE	USA	US Mid Atlantic
Crowe Horwath LLP	310000	0	0	0	310000	31-Dec-10	JERICHO	USA	US Mid Atlantic
Crowe Horwath LLP	379600	13100	64294	45120	443894	31-Dec-12	YOUNGSTOWN	USA	US Midwest
Crowe Horwath LLP	282500	32577	70382	37805	352882	31-Dec-12	AUGUSTA	USA	US Southeast
Crowe Horwath LLP	187200	78583	78583	0	265783	31-Dec-11	BRIDGEHAMPTON	USA	US Mid Atlantic
Crowe Horwath LLP	400000	0	15000	0	415000	31-Dec-12	LOS ANGELES	USA	US West
Crowe Horwath LLP	212550	16061	91042	72632	303592	31-Dec-09	JASPER	USA	US Midwest
Crowe Horwath LLP	220500	132000	296382	53750	516882	31-Dec-10	YONKERS	USA	US Mid Atlantic
Crowe Horwath LLP	410104	13195	13195	0	423299	31-Dec-12	TROY	USA	US Midwest
Crowe Horwath LLP	315000	68900	118585	49685	433585	31-Dec-12	SAN JOSE	USA	US West
Crowe Horwath LLP	177379	0	21571	16875	198950	31-Dec-10	PULASKI	USA	US Southeast
Crowe Horwath LLP	301500	31376	136626	50200	438126	31-Dec-10	WARSAW	USA	US Midwest
Crowe Horwath LLP	403180	0	43700	43700	446880	31-Dec-12	DENVER	USA	US West
Crowe Horwath LLP	1183580	0	299044	0	1482620	31-Dec-12	EVANSVILLE	USA	US Midwest
Crowe Horwath LLP	350940	27500	87425	59925	438365	30-Jun-09	WARREN	USA	US Midwest
Crowe Horwath LLP	322250	53900	65050	11150	387300	30-Jun-12	SAN DIEGO	USA	US West
Crowe Horwath LLP	248380	21300	21300	0	269680	31-Dec-12	BEDMINSTER	USA	US Mid Atlantic
Crowe Horwath LLP	195000	45000	69000	24000	264000	30-Jun-11	SAN DIEGO	USA	US West
Crowe Horwath LLP	205325	33058	33058	0	238383	31-Dec-09	CLEARFIELD	USA	US Mid Atlantic
Crowe Horwath LLP	278175	2450	13050	0	291225	31-Dec-09	LOUISVILLE	USA	US Mid Atlantic
Crowe Horwath LLP	355500	0	59103	52700	414603	31-Dec-11	LOMBARD	USA	US Midwest
Crowe Horwath LLP	632000	38000	150276	68680	782276	31-Dec-11	NEWARK	USA	US Midwest
Crowe Horwath LLP	301500	31376	136626	50200	438126	31-Dec-10	WARSAW	USA	US Midwest
Crowe Horwath LLP	350000	89000	243105	154105	593105	31-Dec-12	DEFIANCE	USA	US Midwest
Crowe Horwath LLP	219500	5000	88620	69560	308120	31-Dec-10	SYRACUSE	USA	US Mid Atlantic
Crowe Horwath LLP	331500	34090	256098	50500	587598	31-Dec-12	WARSAW	USA	US Midwest
Crowe Horwath LLP	263500	44310	108949	37325	372449	31-Dec-09	AUGUSTA	USA	US Southeast
Crowe Horwath LLP	246000	0	69520	62020	315520	31-Dec-11	SYRACUSE	USA	US Mid Atlantic
Crowe Horwath LLP	185000	2669	23169	17000	208169	31-Dec-11	GALLIPOLIS	USA	US Midwest
Crowe Horwath LLP	1861460	18985	18985	0	1880450	28-Feb-13	SAN JOSE	USA	US West
Crowe Horwath LLP	341494	0	102360	96600	443854	31-Dec-09	LOMBARD	USA	US Midwest
Crowe Horwath LLP	709704	25000	59200	31700	768904	31-Dec-09	DENVER	USA	US West
Crowe Horwath LLP	210963	2669	19669	17000	230632	31-Dec-10	GALLIPOLIS	USA	US Midwest
Crowe Horwath LLP	450160	0	0	0	450160	31-Dec-12	LITTLE ROCK	USA	US Southeast
Crowe Horwath LLP	300272	17085	50745	33660	351017	31-Dec-12	LODI	USA	US West
Crowe Horwath LLP	219500	5000	88620	69560	308120	31-Dec-10	SYRACUSE	USA	US Mid Atlantic
Crowe Horwath LLP	173289	0	29750	25000	203039	31-Dec-12	PULASKI	USA	US Southeast
Crowe Horwath LLP	208000	2500	37910	35410	245910	31-Dec-11	GLEN HEAD	USA	US Mid Atlantic
Crowe Horwath LLP	196500	21300	21300	0	217800	31-Dec-11	BEDMINSTER	USA	US Mid Atlantic
Crowe Horwath LLP	152575	14150	46610	28075	199185	31-Dec-09	ELIZABETHTOWN	USA	US Mid Atlantic
Crowe Horwath LLP	281175	0	0	0	281175	31-Dec-12	OLYMPIA	USA	US West
Crowe Horwath LLP	334698	129750	173730	43980	508428	31-Dec-11	IRVINE	USA	US West
Crowe Horwath LLP	331000	44000	86964	40455	417964	31-Dec-11	DEFIANCE	USA	US Midwest
Crowe Horwath LLP	284000	29500	66900	37400	350900	31-Dec-12	REDDING	USA	US West
Crowe Horwath LLP	314000	0	92000	62000	406000	31-Dec-11	ST. LOUIS	USA	US Southeast
Crowe Horwath LLP	466130	0	0	0	466130	31-Dec-11	LITTLE ROCK	USA	US Southeast
Crowe Horwath LLP	594975	76975	166825	89850	761800	31-Dec-10	SAN JOSE	USA	US West
Crowe Horwath LLP	248500	145500	240747	87747	489247	31-Dec-12	YONKERS	USA	US Mid Atlantic
Crowe Horwath LLP	304000	110875	151750	40875	455750	31-Dec-09	DEFIANCE	USA	US Midwest
Crowe Horwath LLP	525000	100000	100000	0	625000	31-Dec-11	NEW YORK	USA	US Mid Atlantic
Crowe Horwath LLP	230000	72000	131090	59090	361090	31-Dec-12	BOCA RATON	USA	US Southeast
Crowe Horwath LLP	230000	0	51615	26920	281615	30-Jun-09	COVINA	USA	US West
Crowe Horwath LLP	310000	0	0	0	310000	31-Dec-10	JERICHO	USA	US Mid Atlantic
Crowe Horwath LLP	187500	2100	12568	10200	200068	31-Dec-09	INDIANAPOLIS	USA	US Midwest
Crowe Horwath LLP	303000	1500	35000	0	338000	31-Dec-11	LOUISVILLE	USA	US Mid Atlantic
Crowe Horwath LLP	382500	0	67875	67875	450375	31-Dec-12	NAMPA	USA	US West
Crowe Horwath LLP	200000	70000	93040	23040	293040	31-Dec-10	GLEN HEAD	USA	US Mid Atlantic
Crowe Horwath LLP	450160	0	0	0	450160	31-Dec-12	LITTLE ROCK	USA	US Southeast
Crowe Horwath LLP	873796	0	0	0	873796	31-Dec-09	COVINGTON	USA	US Southeast
Crowe Horwath LLP	469850	0	29300	29300	499150	31-Dec-09	DENVER	USA	US West
Crowe Horwath LLP	429000	23710	299185	91575	728185	30-Sep-10	MONTEBELLO	USA	US Mid Atlantic
Crowe Horwath LLP	212600	39450	39450	0	252050	31-Dec-10	CLEARFIELD	USA	US Mid Atlantic
Crowe Horwath LLP	185000	13250	93030	20250	278030	31-Dec-10	BOCA RATON	USA	US Southeast
DeVisser Gray LLP CA	0	36000	36000	0	36000	31-Dec-11	VANCOUVER	CANADA	Canada
Dixon Hughes	648720	75175	133000	57825	781720	31-Dec-12	COLUMBIA	USA	US Southeast
Dixon Hughes	402500	23530	74205	50675	476705	31-Dec-11	ELKIN	USA	US Southeast
Dixon Hughes	490000	96387	96387	0	586387	31-Dec-12	ATLANTA	USA	US Southeast
Dixon Hughes	692592	56200	121990	65790	814582	31-Dec-11	CHARLOTTE	USA	US Southeast
Dixon Hughes	347000	18000	78390	60390	425390	31-Mar-13	CLEARWATER	USA	US Southeast
Dixon Hughes	707500	630423	661273	30850	1368770	31-Dec-11	RALEIGH	USA	US Southeast
Dixon Hughes	331411	19518	37543	18025	368954	31-Dec-11	CHARLOTTE	USA	US Southeast
Dixon Hughes	275000	0	53100	53100	328100	31-Dec-12	CHAPEL HILL	USA	US Southeast
Dixon Hughes	490000	96387	96387	0	586387	31-Dec-12	ATLANTA	USA	US Southeast
Dixon Hughes	409500	26800	26800	0	436300	31-Dec-11	MOBILE	USA	US Southeast
Dixon Hughes	247306	18000	69723	51723	317029	31-Mar-11	CLEARWATER	USA	US Southeast
Dixon Hughes	504500	110000	110000	0	614500	31-Dec-11	ATLANTA	USA	US Southeast
Dixon Hughes	425400	25000	64775	39775	490175	30-Sep-11	WEST POINT	USA	US Southeast
Dixon Hughes	488214	18000	77935	59935	566149	31-Dec-12	ELKIN	USA	US Southeast
Dixon Hughes	451400	6400	6400	0	457800	31-Dec-10	MOBILE	USA	US Southeast
Dixon Hughes	510234	18940	18940	0	529174	31-Dec-09	BLUEFIELD	USA	US Mid Atlantic
Dixon Hughes	187190	17900	64430	46530	251620	31-Dec-09	ENGELHARD	USA	US Southeast
Dixon Hughes	254000	11000	41475	11800	295475	31-Dec-09	WINSTON-SALEM	USA	US Southeast
Dixon Hughes	269500	0	35800	35800	305300	3-Jan-09	SPARTANBURG	USA	US Southeast
Dixon Hughes	412650	412650	466605	53955	879255	31-Dec-10	ELKIN	USA	US Southeast
Dixon Hughes	438745	1500	1500	0	440245	31-Dec-10	BLUEFIELD	USA	US Mid Atlantic
Dixon Hughes	328525	36550	67550	31000	396075	31-Dec-09	GREENEVILLE	USA	US Southeast
Dixon Hughes	378669	45140	72065	26925	450734	31-Dec-09	COLUMBIA	USA	US Southeast
Dixon Hughes	406675	34605	65605	31000	472280	31-Dec-10	GREENEVILLE	USA	US Southeast
Dixon Hughes	254000	11000	41475	11800	295475	31-Dec-09	WINSTON-SALEM	USA	US Southeast
Dixon Hughes	269500	0	35800	35800	305300	3-Jan-09	SPARTANBURG	USA	US Southeast
Dixon Hughes	378669	45140	72065	26925	450734	31-Dec-09	COLUMBIA	USA	US Southeast
Dixon Hughes	391455	25000	76575	51575	468030	31-Dec-10	CHARLOTTE	USA	US Southeast
DNTW Chartered Accountants LLP	29000	0	0	0	29000	31-Aug-10	TORONTO	CANADA	Canada
Ehrhardt Keefe Steiner & Hottman PC	169219	13000	14950	1950	184169	31-Dec-11	LITTLETON	USA	US West
Ehrhardt Keefe Steiner & Hottman PC	285186	16114	16114	0	301300	31-Dec-11	COLORADO SPRINGS	USA	US West
Ehrhardt Keefe Steiner & Hottman PC	257471	0	5048	0	262519	31-Dec-11	COLORADO SPRINGS	USA	US West
Ehrhardt Keefe Steiner & Hottman PC	245000	156335	157335	1000	402335	31-Dec-11	PARAMUS	USA	US Mid Atlantic
Ehrhardt Keefe Steiner & Hottman PC	210000	6671	47341	40670	257341	31-Aug-12	PLATTEVILLE	USA	US West
Ehrhardt Keefe Steiner & Hottman PC	169219	13000	14950	1950	184169	31-Dec-11	LITTLETON	USA	US West
Ehrhardt Keefe Steiner & Hottman PC	180000	83000	90500	7500	270500	31-Dec-10	PARAMUS	USA	US Mid Atlantic
Ehrhardt Keefe Steiner & Hottman PC	169219	13000	14950	1950	184169	31-Dec-11	LITTLETON	USA	US West
Ehrhardt Keefe Steiner & Hottman PC	119514	35993	79150	43157	198664	31-Aug-11	PLATTEVILLE	USA	US West
Ehrhardt Keefe Steiner & Hottman PC	280932	11125	11125	0	292057	31-Dec-09	COLORADO SPRINGS	USA	US West
Ehrhardt Keefe Steiner & Hottman PC	160000	1350	1350	0	161350	31-Dec-09	PARAMUS	USA	US Mid Atlantic
Ehrhardt Keefe Steiner & Hottman PC	279821	4640	4640	0	284461	31-Dec-10	COLORADO SPRINGS	USA	US West
Ehrhardt Keefe Steiner & Hottman PC	217163	32927	32927	0	250090	31-Dec-09	RENO	USA	US West
Eisner LLP	585000	25000	348698	234348	933698	31-Dec-09	LONG ISLAND CITY	USA	US Mid Atlantic
EisnerAmper LLP	218269	69200	84692	15492	302961	31-Dec-11	IRVINGTON	USA	US Mid Atlantic
EisnerAmper LLP	1084500	0	10000	10000	1094500	31-Dec-11	MARLTON	USA	US Mid Atlantic
EisnerAmper LLP	585000	25000	327000	187000	912000	31-Dec-10	LONG ISLAND CITY	USA	US Mid Atlantic
EisnerAmper LLP	166352	0	7500	7500	173852	31-Dec-12	NEW YORK	USA	US Mid Atlantic
EisnerAmper LLP	166352	0	7500	7500	173852	31-Dec-12	NEW YORK	USA	US Mid Atlantic
EisnerAmper LLP	483000	0	34000	0	517000	31-Jul-13	FARMINGDALE	USA	US Mid Atlantic
EisnerAmper LLP	198288	0	6000	6000	204288	31-Dec-12	NEW YORK	USA	US Mid Atlantic
EisnerAmper LLP	334000	0	44000	44000	378000	31-Oct-12	HACKENSACK	USA	US Mid Atlantic
EisnerAmper LLP	647000	0	0	0	647000	30-Sep-10	NEW YORK	USA	US Mid Atlantic
EisnerAmper LLP	700000	25000	220315	46850	920315	31-Dec-12	LONG ISLAND CITY	USA	US Mid Atlantic
Frazer Frost LLP	320000	0	10000	10000	330000	31-Dec-10	BEIJING	CHINA	Foreign
Friedman LLP	320000	0	10000	10000	330000	31-Dec-11	CALGARY	CANADA	Canada
Friedman LLP	175000	39000	44000	0	219000	31-Dec-12	WILMINGTON	USA	US Mid Atlantic
Friedman LLP	263500	0	14870	14870	278370	31-Dec-11	NEW YORK	USA	US Mid Atlantic
Friedman LLP	184000	0	43000	43000	227000	31-Dec-09	OWINGS MILLS	USA	US Mid Atlantic
Friedman LLP	175000	39000	44000	0	219000	31-Dec-12	WILMINGTON	USA	US Mid Atlantic
Friedman LLP	459000	66000	95000	29000	554000	31-Dec-09	MONTICELLO	USA	US Mid Atlantic
Friedman LLP	460000	0	0	0	460000	31-Jul-11	NORCROSS	USA	US Southeast
Friedman LLP	460000	0	0	0	460000	31-Jul-11	NORCROSS	USA	US Southeast
Friedman LLP	175000	9000	14000	0	189000	31-Dec-11	WILMINGTON	USA	US Mid Atlantic
Friedman LLP	240000	6000	28000	3000	268000	31-Dec-10	WILMINGTON	USA	US Mid Atlantic
Goldman Parks Kurland Mohidin LLP	285000	10000	10000	0	295000	31-Dec-09	GRAND JUNCTION	USA	US West
Grant Thornton LLP	1358970	0	57166	57166	1416140	31-Dec-12	MILL VALLEY	USA	US West
Grant Thornton LLP	316313	23795	23795	0	340108	31-Dec-09	DALLAS	USA	US Southwest
Grant Thornton LLP	365703	0	49938	49938	415641	31-Dec-09	EDMOND	USA	US Southwest
Grant Thornton LLP	361155	0	106822	106822	467977	30-Jun-11	PHILADELPHIA	USA	US Mid Atlantic
Grant Thornton LLP	658073	0	0	0	658073	31-Dec-11	OKLAHOMA CITY	USA	US Southwest
Grant Thornton LLP	609932	0	136460	136460	746392	31-Dec-10	BUFFALO GROVE	USA	US Midwest
Grant Thornton LLP	314200	13400	13400	0	327600	31-Dec-09	MINNEAPOLIS	USA	US Midwest
Grant Thornton LLP	403402	0	63899	58999	467301	31-Dec-12	CHARLOTTESVILLE	USA	US Mid Atlantic
Grant Thornton LLP	570675	9630	11130	0	581805	31-Dec-10	BLOOMINGDALE	USA	US Midwest
Grant Thornton LLP	943938	135665	207218	71553	1151160	31-Dec-11	PLANO	USA	US Southwest
Grant Thornton LLP	1097440	0	321429	321429	1418870	31-Dec-09	SANTA CLARA	USA	US West
Grant Thornton LLP	546000	63000	281795	40500	827795	31-Dec-09	LAKE SUCCESS	USA	US Mid Atlantic
Grant Thornton LLP	784214	0	3750	0	787964	31-Jan-09	NILES	USA	US Midwest
Grant Thornton LLP	132500	0	6825	6825	139325	31-Dec-12	DAYTONA BEACH	USA	US Southeast
Grant Thornton LLP	1926000	0	0	0	1926000	30-Jun-13	SUNNYVALE	USA	US West
Grant Thornton LLP	2392000	32000	32000	0	2424000	30-Sep-12	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	600000	100000	100000	0	700000	31-Dec-12	SOUTHFIELD	USA	US Midwest
Grant Thornton LLP	1987960	0	0	0	1987960	31-Dec-10	HOUSTON	USA	US Southwest
Grant Thornton LLP	243803	0	4650	0	248453	31-Dec-10	MADISON	USA	US Midwest
Grant Thornton LLP	442848	0	6000	0	448848	30-Sep-11	CHARLESTON	USA	US Southeast
Grant Thornton LLP	887016	0	0	0	887016	31-Dec-12	ST. CHARLES	USA	US Southeast
Grant Thornton LLP	558798	0	154357	154357	713155	31-Mar-09	BRENTWOOD	USA	US Mid Atlantic
Grant Thornton LLP	2179600	27868	791892	764024	2971500	31-Dec-09	FALLS CHURCH	USA	US Mid Atlantic
Grant Thornton LLP	644785	0	0	0	644785	31-Dec-11	WAYNE	USA	US Mid Atlantic
Grant Thornton LLP	327301	0	35000	35000	362301	31-Dec-09	CURACAO	NETHERLANDS ANTILLES	Foreign
Grant Thornton LLP	500000	0	0	0	500000	31-Dec-11	BELLEVUE	USA	US West
Grant Thornton LLP	276475	650	36825	36175	313300	31-Dec-09	ALLEN	USA	US Southwest
Grant Thornton LLP	503500	0	0	0	503500	31-Dec-10	Houston	USA	US Southwest
Grant Thornton LLP	367000	0	0	0	367000	31-Dec-11	BOONTON	USA	US Mid Atlantic
Grant Thornton LLP	685714	0	90721	90721	776435	28-Feb-10	MIDLOTHIAN	USA	US Southwest
Grant Thornton LLP	1419000	30300	129300	99000	1548300	26-Jun-10	ATHOL	USA	US New England
Grant Thornton LLP	1222180	18018	297984	249696	1520160	31-Dec-10	SANTA ANA	USA	US West
Grant Thornton LLP	557350	17850	78021	60171	635371	31-Dec-12	KANSAS CITY	USA	US Midwest
Grant Thornton LLP	489500	29500	143151	113651	632651	30-Jun-12	CINCINNATI	USA	US Midwest
Grant Thornton LLP	950547	295025	295025	0	1245570	31-Dec-09	TO COME	USA	US Southwest
Grant Thornton LLP	151000	0	0	0	151000	31-Dec-12	ATLANTA	USA	US Southeast
Grant Thornton LLP	403000	0	123000	123000	526000	1-Jan-11	CHICAGO	USA	US Midwest
Grant Thornton LLP	648143	0	0	0	648143	31-Dec-11	WILMINGTON	USA	US Mid Atlantic
Grant Thornton LLP	1189000	28000	74000	46000	1263000	31-Dec-12	SANTA ANA	USA	US West
Grant Thornton LLP	613509	0	0	0	613509	31-Dec-12	PLEASANTON	USA	US West
Grant Thornton LLP	1660910	29846	84810	54964	1745720	31-Dec-12	ANCHORAGE	USA	US West
Grant Thornton LLP	1419000	30300	129300	99000	1548300	26-Jun-10	ATHOL	USA	US New England
Grant Thornton LLP	271542	0	5970	5970	277512	30-Apr-13	BENTONVILLE	USA	US Southeast
Grant Thornton LLP	363363	0	148412	148412	511775	30-Jun-13	HOUSTON	USA	US Southwest
Grant Thornton LLP	1002580	0	39959	0	1042540	31-Dec-10	LAKE MARY	USA	US Southeast
Grant Thornton LLP	150500	36000	41000	5000	191500	28-Jun-09	MILWAUKEE	USA	US Midwest
Grant Thornton LLP	796345	0	0	0	796345	28-Feb-10	MELVILLE	USA	US Mid Atlantic
Grant Thornton LLP	133078	25065	60280	18061	193359	31-Dec-12	ROUYN NORANDA	CANADA	Canada
Grant Thornton LLP	349000	7000	122000	115000	471000	31-Dec-12	CHICAGO	USA	US Midwest
Grant Thornton LLP	740618	20321	116445	96124	857063	30-Sep-09	KALISPELL	USA	US West
Grant Thornton LLP	513000	161000	181000	20000	694000	31-Dec-09	MOON TOWNSHIP	USA	US Mid Atlantic
Grant Thornton LLP	252219	13973	58873	44900	311092	31-Dec-11	MINNEAPOLIS	USA	US Midwest
Grant Thornton LLP	570675	9630	11130	0	581805	31-Dec-10	BLOOMINGDALE	USA	US Midwest
Grant Thornton LLP	451000	22000	101000	79000	552000	31-Dec-12	DUBLIN	IRELAND	Foreign
Grant Thornton LLP	1096420	0	1167	1167	1097580	31-Dec-12	SANTA CLARA	USA	US West
Grant Thornton LLP	567150	89706	89706	0	656856	31-Dec-11	HOUSTON	USA	US Southwest
Grant Thornton LLP	1507320	0	105492	105492	1612810	31-Dec-10	TULSA	USA	US Southwest
Grant Thornton LLP	278000	0	50000	50000	328000	30-Jun-13	SANTA ANA	USA	US West
Grant Thornton LLP	2185100	0	0	0	2185100	31-Dec-11	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	528000	0	31000	31000	559000	31-Dec-10	ATLANTA	USA	US Southeast
Grant Thornton LLP	1207500	0	0	0	1207500	31-Dec-12	DALLAS	USA	US Southwest
Grant Thornton LLP	2282930	208488	260128	0	2543060	31-Dec-09	WESTPORT	USA	US New England
Grant Thornton LLP	862000	21000	185000	164000	1047000	31-Dec-10	ANDOVER	USA	US New England
Grant Thornton LLP	203000	0	106000	85000	309000	31-Oct-10	ST PAUL	USA	US Midwest
Grant Thornton LLP	702386	260010	260010	0	962396	31-Dec-09	CICERO	USA	US Midwest
Grant Thornton LLP	142550	0	27919	27919	170469	31-Mar-12	DALLAS	USA	US Southwest
Grant Thornton LLP	473000	106000	170000	64000	643000	31-Dec-09	NEWPORT BEACH	USA	US West
Grant Thornton LLP	512637	0	84580	84580	597217	31-Mar-10	BRENTWOOD	USA	US Mid Atlantic
Grant Thornton LLP	417138	0	0	0	417138	31-Dec-11	HOUSTON	USA	US Southwest
Grant Thornton LLP	1155000	130035	130035	0	1285040	31-Dec-09	PHILADELPHIA	USA	US Mid Atlantic
Grant Thornton LLP	529818	0	1878	1878	531696	29-Jun-13	DALLAS	USA	US Southwest
Grant Thornton LLP	583019	5300	5300	0	588319	31-Dec-10	CALABASAS	USA	US West
Grant Thornton LLP	0	0	0	0	0	28-Aug-13	HOUSTON	USA	US Southwest
Grant Thornton LLP	699170	0	3950	0	703120	31-Jan-10	NILES	USA	US Midwest
Grant Thornton LLP	132500	0	6825	6825	139325	31-Dec-12	DAYTONA BEACH	USA	US Southeast
Grant Thornton LLP	460435	0	0	0	460435	31-Dec-09	HOUSTON	USA	US Southwest
Grant Thornton LLP	2185100	0	0	0	2185100	31-Dec-11	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	181578	75738	109059	22090	290637	31-Dec-10	ROUYN NORANDA	CANADA	Canada
Grant Thornton LLP	1709440	0	20972	0	1730410	31-Dec-09	ANN ARBOR	USA	US Midwest
Grant Thornton LLP	1023970	37410	37410	0	1061380	30-Jun-11	TROY	USA	US Midwest
Grant Thornton LLP	617749	0	0	0	617749	31-Dec-09	OKLAHOMA CITY	USA	US Southwest
Grant Thornton LLP	681377	0	0	0	681377	31-Dec-09	HOUSTON	USA	US Southwest
Grant Thornton LLP	762700	15300	27900	12600	790600	31-Dec-09	WESTLAKE VILLAGE	USA	US West
Grant Thornton LLP	1683540	39827	39827	0	1723360	31-Dec-09	HOUSTON	USA	US Southwest
Grant Thornton LLP	507779	0	51756	43011	559535	31-Mar-12	PORTLAND	USA	US West
Grant Thornton LLP	278751	132009	220396	80512	499147	29-Dec-12	ELGIN	USA	US Midwest
Grant Thornton LLP	528489	35000	85000	50000	613489	31-Dec-09	HOUSTON	USA	US Southwest
Grant Thornton LLP	797715	0	63511	63511	861226	28-Feb-13	MIDLOTHIAN	USA	US Southwest
Grant Thornton LLP	766940	0	0	0	766940	3-Mar-13	MELVILLE	USA	US Mid Atlantic
Grant Thornton LLP	310000	19200	192470	135600	502470	31-Dec-11	LA JOLLA	USA	US West
Grant Thornton LLP	839801	0	4497	4497	844298	31-Dec-10	FAIRFAX	USA	US Mid Atlantic
Grant Thornton LLP	523258	21525	202907	181382	726165	31-Dec-09	ROCKVILLE	USA	US Mid Atlantic
Grant Thornton LLP	546000	63000	281795	40500	827795	31-Dec-09	LAKE SUCCESS	USA	US Mid Atlantic
Grant Thornton LLP	433000	77200	83200	6000	516200	31-Mar-13	MUMBAI	INDIA	Foreign
Grant Thornton LLP	293733	14825	14825	0	308558	31-Dec-10	DALLAS	USA	US Southwest
Grant Thornton LLP	209000	0	6000	0	215000	31-Dec-09	NORTHVILLE	USA	US Midwest
Grant Thornton LLP	2900000	80000	80000	0	2980000	29-Jun-13	SAN JOSE	USA	US West
Grant Thornton LLP	1038240	32025	32025	0	1070270	30-Jun-09	TROY	USA	US Midwest
Grant Thornton LLP	234947	138993	138993	0	373940	31-Dec-09	RALEIGH	USA	US Southeast
Grant Thornton LLP	440387	0	123514	123514	563901	31-Mar-13	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	1056470	0	0	0	1056470	31-Dec-10	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	762700	15300	27900	12600	790600	31-Dec-09	WESTLAKE VILLAGE	USA	US West
Grant Thornton LLP	2405280	155020	167912	9209	2573200	2-Jan-11	BOCA RATON	USA	US Southeast
Grant Thornton LLP	302705	24840	34280	0	336985	31-Dec-10	RIVERHEAD	USA	US Mid Atlantic
Grant Thornton LLP	32506	35000	194644	0	227150	31-Dec-11	WYOMISSING	USA	US Mid Atlantic
Grant Thornton LLP	225183	0	0	0	225183	30-Jun-10	AUSTIN	USA	US Southwest
Grant Thornton LLP	558798	0	154357	154357	713155	31-Mar-09	BRENTWOOD	USA	US Mid Atlantic
Grant Thornton LLP	1577030	0	0	0	1577030	31-Dec-10	ELKHART	USA	US Midwest
Grant Thornton LLP	565497	23144	26075	2931	591572	31-Dec-12	FRAMINGHAM	USA	US New England
Grant Thornton LLP	560400	48381	245445	197064	805845	31-Dec-12	ROCKVILLE	USA	US Mid Atlantic
Grant Thornton LLP	2050030	8043	107136	99093	2157170	31-Dec-12	BURLINGTON	USA	US New England
Grant Thornton LLP	1007000	120000	282000	0	1289000	31-Dec-12	NORTHVILLE	USA	US Midwest
Grant Thornton LLP	142550	0	27919	27919	170469	31-Mar-12	DALLAS	USA	US Southwest
Grant Thornton LLP	1632000	8000	109000	101000	1741000	31-Dec-11	BURLINGTON	USA	US New England
Grant Thornton LLP	151000	0	0	0	151000	31-Dec-11	ATLANTA	USA	US Southeast
Grant Thornton LLP	578000	22000	206000	184000	784000	26-Sep-09	PENNSAUKEN	USA	US Mid Atlantic
Grant Thornton LLP	408653	16800	43875	27075	452528	31-Dec-10	KANSAS CITY	USA	US Midwest
Grant Thornton LLP	1070360	0	1278	1278	1071640	31-Dec-11	SANTA CLARA	USA	US West
Grant Thornton LLP	266262	47281	116644	0	382906	1-Oct-11	MOUNT AIRY	USA	US Southeast
Grant Thornton LLP	529313	0	0	0	529313	31-Dec-12	FARMINGTON HILLS	USA	US Midwest
Grant Thornton LLP	583000	34000	53000	19000	636000	31-Jan-10	ROCKVILLE	USA	US Mid Atlantic
Grant Thornton LLP	265911	0	0	0	265911	31-Dec-11	HAIKOU	TAIWAN (CHINA)	Foreign
Grant Thornton LLP	429521	5800	170065	164265	599586	31-Mar-09	PORTLAND	USA	US West
Grant Thornton LLP	403789	0	4000	0	407789	3-Jul-10	WEST CHESTER	USA	US Mid Atlantic
Grant Thornton LLP	2297630	0	0	0	2297630	31-Dec-12	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	313000	21000	21000	0	334000	31-Oct-09	BLOOMINGTON	USA	US Midwest
Grant Thornton LLP	557811	0	0	0	557811	31-Dec-09	ANDOVER	USA	US New England
Grant Thornton LLP	562345	628291	652937	24646	1215280	30-Sep-09	BELLEVUE	USA	US West
Grant Thornton LLP	597060	0	0	0	597060	31-Dec-12	TULSA	USA	US Southwest
Grant Thornton LLP	295983	0	0	0	295983	31-Mar-10	LONGMONT	USA	US West
Grant Thornton LLP	420323	0	0	0	420323	30-Sep-09	CHARLESTON	USA	US Southeast
Grant Thornton LLP	372016	0	0	0	372016	30-Sep-12	CHICAGO	USA	US Midwest
Grant Thornton LLP	906758	0	0	0	906758	31-Dec-10	NATICK	USA	US New England
Grant Thornton LLP	359232	0	0	0	359232	31-Dec-09	ROCKVILLE	USA	US Mid Atlantic
Grant Thornton LLP	1127160	0	119900	119900	1247060	30-Jun-12	ATHOL	USA	US New England
Grant Thornton LLP	170424	0	11594	11594	182018	31-Dec-10	COLUMBIA	USA	US Mid Atlantic
Grant Thornton LLP	508686	83454	83454	0	592140	31-Dec-09	MOBILE	USA	US Southeast
Grant Thornton LLP	2118000	710000	710000	0	2828000	30-Sep-10	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	436000	0	0	0	436000	31-Dec-09	BOONTON	USA	US Mid Atlantic
Grant Thornton LLP	2525000	115000	140000	25000	2665000	30-Sep-11	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	627000	29000	29000	0	656000	30-Sep-09	FAIRFAX	USA	US Mid Atlantic
Grant Thornton LLP	899400	0	35800	13100	935200	28-Feb-09	HAMILTON	BERMUDA	Foreign
Grant Thornton LLP	383000	0	0	0	383000	31-Dec-12	COLUMBUS	USA	US Midwest
Grant Thornton LLP	430000	90800	155800	65000	585800	31-Dec-09	LA JOLLA	USA	US West
Grant Thornton LLP	694491	31247	95935	64688	790426	31-Dec-09	WILMINGTON	USA	US Mid Atlantic
Grant Thornton LLP	507283	23895	23895	0	531178	31-Dec-10	BOCA RATON	USA	US Southeast
Grant Thornton LLP	369000	0	0	0	369000	29-Mar-09	WESTBURY	USA	US Mid Atlantic
Grant Thornton LLP	586500	0	38800	0	625300	31-Mar-09	BATAVIA	USA	US Midwest
Grant Thornton LLP	1207240	0	0	0	1207240	31-Dec-09	SAN MARINO	USA	US West
Grant Thornton LLP	734000	34000	52000	18000	786000	31-Dec-09	BENSALEM	USA	US Mid Atlantic
Grant Thornton LLP	228644	0	0	0	228644	30-Jun-12	AUSTIN	USA	US Southwest
Grant Thornton LLP	1038240	32025	32025	0	1070270	30-Jun-09	TROY	USA	US Midwest
Grant Thornton LLP	951000	0	2000	2000	953000	31-Dec-09	HERNDON	USA	US Mid Atlantic
Grant Thornton LLP	578000	0	28000	28000	606000	31-Dec-10	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	593600	21200	323400	302200	917000	31-Dec-11	ATLANTA	USA	US Southeast
Grant Thornton LLP	1010330	0	6864	6864	1017190	31-Jan-10	ACTON	USA	US New England
Grant Thornton LLP	611750	0	0	0	611750	31-Dec-10	ATLANTA	USA	US Southeast
Grant Thornton LLP	546592	78199	332811	254612	879403	31-Dec-12	MOBILE	USA	US Southeast
Grant Thornton LLP	1262900	0	0	0	1262900	31-Dec-11	LIVERMORE	USA	US West
Grant Thornton LLP	1527260	231838	335811	103973	1863070	1-Jan-11	STAMFORD	USA	US New England
Grant Thornton LLP	578000	0	2000	0	580000	31-Dec-10	WILMINGTON	USA	US Mid Atlantic
Grant Thornton LLP	1155000	130035	130035	0	1285040	31-Dec-09	PHILADELPHIA	USA	US Mid Atlantic
Grant Thornton LLP	578000	0	28000	28000	606000	31-Dec-10	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	601908	32020	32020	0	633928	31-Dec-11	SOUTHFIELD	USA	US Midwest
Grant Thornton LLP	472500	16000	62400	46400	534900	31-Dec-09	ATLANTA	USA	US Southeast
Grant Thornton LLP	366785	0	10363	10363	377148	1-May-11	HIGH POINT	USA	US Southeast
Grant Thornton LLP	1042220	36310	184032	147722	1226250	31-Dec-12	PLANO	USA	US Southwest
Grant Thornton LLP	748948	0	0	0	748948	31-Dec-09	WAYNE	USA	US Mid Atlantic
Grant Thornton LLP	499000	28250	34250	6000	533250	31-Mar-11	MUMBAI	INDIA	Foreign
Grant Thornton LLP	1095400	0	29403	0	1124810	31-Dec-10	ATLANTA	USA	US Southeast
Grant Thornton LLP	370000	46000	201000	155000	571000	31-Dec-11	CHICAGO	USA	US Midwest
Grant Thornton LLP	1425370	18975	18975	0	1444350	31-Dec-09	HAYWARD	USA	US West
Grant Thornton LLP	314923	0	34636	34636	349559	31-Dec-12	ALLEN	USA	US Southwest
Grant Thornton LLP	296082	0	0	0	296082	31-Dec-12	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	924654	0	0	0	924654	31-Dec-09	NATICK	USA	US New England
Grant Thornton LLP	1696960	0	0	0	1696960	31-Dec-09	HOUSTON	USA	US Southwest
Grant Thornton LLP	390300	0	0	0	390300	31-Dec-12	PHOENIX	USA	US Southwest
Grant Thornton LLP	829950	0	0	0	829950	31-Dec-10	ATLANTA	USA	US Southeast
Grant Thornton LLP	200000	0	0	0	200000	31-Dec-11	AUSTIN	USA	US Southwest
Grant Thornton LLP	268269	0	0	0	268269	30-Apr-11	BENTONVILLE	USA	US Southeast
Grant Thornton LLP	1014000	0	371000	371000	1385000	31-Dec-09	ATLANTA	USA	US Southeast
Grant Thornton LLP	302705	24840	34280	0	336985	31-Dec-10	RIVERHEAD	USA	US Mid Atlantic
Grant Thornton LLP	405000	0	0	0	405000	31-Dec-09	DALLAS	USA	US Southwest
Grant Thornton LLP	382080	0	0	0	382080	31-Dec-09	OLNEY	USA	US Mid Atlantic
Grant Thornton LLP	234947	138993	138993	0	373940	31-Dec-09	RALEIGH	USA	US Southeast
Grant Thornton LLP	553201	68145	164555	0	717756	31-Dec-12	CHARLESTON	USA	US Southeast
Grant Thornton LLP	529818	0	1878	1878	531696	29-Jun-13	DALLAS	USA	US Southwest
Grant Thornton LLP	529210	24900	24900	0	554110	31-Dec-09	CALABASAS	USA	US West
Grant Thornton LLP	646121	0	28461	28461	674582	31-Dec-09	HOUSTON	USA	US Southwest
Grant Thornton LLP	466471	0	0	0	466471	31-Dec-11	FARMINGTON HILLS	USA	US Midwest
Grant Thornton LLP	512637	0	84580	84580	597217	31-Mar-10	BRENTWOOD	USA	US Mid Atlantic
Grant Thornton LLP	472865	18000	21461	3461	494326	3-Jan-12	LAKEWOOD	USA	US West
Grant Thornton LLP	622322	0	170126	170126	792448	31-Dec-11	ANAHEIM	USA	US West
Grant Thornton LLP	206000	37000	100000	63000	306000	31-Oct-09	ST PAUL	USA	US Midwest
Grant Thornton LLP	630764	37707	136207	98500	766971	31-Dec-10	ANAHEIM	USA	US West
Grant Thornton LLP	607574	173139	217992	44853	825566	30-Sep-10	BELLEVUE	USA	US West
Grant Thornton LLP	408908	0	0	0	408908	30-Sep-09	PRINCETON	USA	US Mid Atlantic
Grant Thornton LLP	628124	0	0	0	628124	31-Dec-09	LOS ANGELES	USA	US West
Grant Thornton LLP	416280	7020	7020	0	423300	31-Dec-10	SOUTHFIELD	USA	US Midwest
Grant Thornton LLP	720482	19421	204343	184922	924825	31-Dec-09	ANAHEIM	USA	US West
Grant Thornton LLP	266262	47281	116644	0	382906	1-Oct-11	MOUNT AIRY	USA	US Southeast
Grant Thornton LLP	1182990	0	254763	0	1437760	27-Jun-09	SUNNYVALE	USA	US West
Grant Thornton LLP	440960	0	0	0	440960	31-Dec-11	OKLAHOMA CITY	USA	US Southwest
Grant Thornton LLP	341785	156019	572797	416778	914582	31-Dec-12	LA JOLLA	USA	US West
Grant Thornton LLP	533500	16315	16315	0	549815	30-Sep-11	ENGLEWOOD CLIFFS	USA	US Mid Atlantic
Grant Thornton LLP	253340	0	0	0	253340	31-Dec-12	DALLAS	USA	US Southwest
Grant Thornton LLP	2514000	232000	359000	127000	2873000	29-Feb-12	HAUPPAUGE	USA	US Mid Atlantic
Grant Thornton LLP	482802	60441	60441	0	543243	31-Dec-12	OLNEY	USA	US Mid Atlantic
Grant Thornton LLP	840000	24000	75000	51000	915000	31-Dec-12	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	766940	0	0	0	766940	3-Mar-13	MELVILLE	USA	US Mid Atlantic
Grant Thornton LLP	1464700	0	0	0	1464700	31-Dec-10	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	433000	0	187000	136000	620000	31-Mar-10	PLYMOUTH	USA	US Midwest
Grant Thornton LLP	308242	0	0	0	308242	31-Dec-12	HAIKOU	TAIWAN (CHINA)	Foreign
Grant Thornton LLP	1385770	145975	406217	260242	1791990	31-Dec-11	MILL VALLEY	USA	US West
Grant Thornton LLP	1262000	0	126000	126000	1388000	31-Dec-09	TORONTO	IRELAND	Foreign
Grant Thornton LLP	596000	18000	188000	170000	784000	31-Mar-09	BOULDER	USA	US West
Grant Thornton LLP	866250	0	0	0	866250	30-Sep-10	ENGLEWOOD CLIFFS	USA	US Mid Atlantic
Grant Thornton LLP	395975	21000	21000	0	416975	31-Dec-12	MENOMONEE FALLS	USA	US Midwest
Grant Thornton LLP	451499	0	0	0	451499	31-Dec-11	OLNEY	USA	US Mid Atlantic
Grant Thornton LLP	1572000	0	73000	73000	1645000	31-Dec-09	MOON TOWNSHIP	USA	US Mid Atlantic
Grant Thornton LLP	824800	167600	167600	0	992400	31-Dec-09	MEXICO CITY	MEXICO	Foreign
Grant Thornton LLP	416280	7020	7020	0	423300	31-Dec-10	SOUTHFIELD	USA	US Midwest
Grant Thornton LLP	672178	0	152470	152470	824648	31-Dec-11	BUFFALO GROVE	USA	US Midwest
Grant Thornton LLP	2616040	0	0	0	2616040	31-Dec-10	DALLAS	USA	US Southwest
Grant Thornton LLP	157500	0	15300	15300	172800	31-Dec-09	COLUMBIA	USA	US Mid Atlantic
Grant Thornton LLP	926247	0	0	0	926247	1-Mar-09	MELVILLE	USA	US Mid Atlantic
Grant Thornton LLP	655022	18380	171710	60170	826732	31-Dec-12	WILMINGTON	USA	US Mid Atlantic
Grant Thornton LLP	181578	75738	109059	22090	290637	31-Dec-10	ROUYN NORANDA	CANADA	Canada
Grant Thornton LLP	230000	10500	10500	0	240500	31-Dec-11	AUSTIN	USA	US Southwest
Grant Thornton LLP	393308	0	0	0	393308	31-Dec-12	HOUSTON	USA	US Southwest
Grant Thornton LLP	504000	138000	138000	0	642000	31-Dec-11	SOUTHFIELD	USA	US Midwest
Grant Thornton LLP	641118	0	0	0	641118	31-Dec-12	OKLAHOMA CITY	USA	US Southwest
Grant Thornton LLP	0	0	0	0	0	28-Sep-13	PENNSAUKEN	USA	US Mid Atlantic
Grant Thornton LLP	1076560	283994	465864	77267	1542420	29-Jun-12	DALLAS	USA	US Southwest
Grant Thornton LLP	366212	3950	34845	30895	401057	31-Dec-09	CHARLOTTESVILLE	USA	US Mid Atlantic
Grant Thornton LLP	275000	0	0	0	275000	31-Dec-12	GEORGETOWN	USA	US New England
Grant Thornton LLP	399953	10500	10500	0	410453	31-Dec-12	HOUSTON	USA	US Southwest
Grant Thornton LLP	364500	0	0	0	364500	31-Dec-09	TULSA	USA	US Southwest
Grant Thornton LLP	625784	0	115840	115840	741624	31-Dec-12	BUFFALO GROVE	USA	US Midwest
Grant Thornton LLP	564866	82940	82940	0	647806	31-Dec-12	OKLAHOMA CITY	USA	US Southwest
Grant Thornton LLP	493500	37500	78300	32800	571800	31-Dec-12	LAKE SUCCESS	USA	US Mid Atlantic
Grant Thornton LLP	937037	0	183173	183173	1120210	30-Sep-11	SANTA CLARA	USA	US West
Grant Thornton LLP	507283	23895	23895	0	531178	31-Dec-10	BOCA RATON	USA	US Southeast
Grant Thornton LLP	240320	26250	26250	0	266570	31-Mar-12	LONGMONT	USA	US West
Grant Thornton LLP	315330	15825	15825	0	331155	31-Dec-12	DALLAS	USA	US Southwest
Grant Thornton LLP	554217	0	0	0	554217	31-Dec-12	Houston	USA	US Southwest
Grant Thornton LLP	500000	0	0	0	500000	29-Aug-12	HOUSTON	USA	US Southwest
Grant Thornton LLP	314923	0	34636	34636	349559	31-Dec-12	ALLEN	USA	US Southwest
Grant Thornton LLP	981998	0	91149	91149	1073150	31-Dec-12	MIDLAND	USA	US Southwest
Grant Thornton LLP	0	0	0	0	0	30-Nov-09	CHATTANOOGA	USA	US Southeast
Grant Thornton LLP	1207500	0	0	0	1207500	31-Dec-12	DALLAS	USA	US Southwest
Grant Thornton LLP	357870	0	0	0	357870	31-Dec-09	HAIKOU	TAIWAN (CHINA)	Foreign
Grant Thornton LLP	1974810	0	11830	7680	1986640	25-Dec-11	SAN DIEGO	USA	US West
Grant Thornton LLP	0	0	0	0	0	30-Sep-11	PRINCETON	USA	US Mid Atlantic
Grant Thornton LLP	1424880	0	136728	136728	1561600	1-Jan-11	IRVINE	USA	US West
Grant Thornton LLP	359232	0	0	0	359232	31-Dec-09	ROCKVILLE	USA	US Mid Atlantic
Grant Thornton LLP	568172	239996	304932	64936	873104	30-Sep-11	BELLEVUE	USA	US West
Grant Thornton LLP	1478330	20000	22844	2844	1501170	31-Dec-10	TYSONS CORNER	USA	US Mid Atlantic
Grant Thornton LLP	1626000	65000	65000	0	1691000	2-Jul-11	SAN JOSE	USA	US West
Grant Thornton LLP	367641	2006	7256	5250	374897	29-Mar-09	SEATTLE	USA	US West
Grant Thornton LLP	824370	0	0	0	824370	31-Dec-09	ATLANTA	USA	US Southeast
Grant Thornton LLP	1214220	57701	165275	107574	1379490	31-Dec-10	ANCHORAGE	USA	US West
Grant Thornton LLP	578281	30883	50542	19659	628823	31-Dec-10	HOUSTON	USA	US Southwest
Grant Thornton LLP	1092910	0	73324	73324	1166230	31-Dec-10	SANTA CLARA	USA	US West
Grant Thornton LLP	348800	37300	57105	19805	405905	1-Jun-10	CINCINNATI	USA	US Midwest
Grant Thornton LLP	596000	18000	188000	170000	784000	31-Mar-09	BOULDER	USA	US West
Grant Thornton LLP	493500	35000	94165	47165	587665	31-Dec-11	LAKE SUCCESS	USA	US Mid Atlantic
Grant Thornton LLP	265055	0	5150	5150	270205	30-Apr-10	BENTONVILLE	USA	US Southeast
Grant Thornton LLP	1458450	0	170100	0	1628550	31-Dec-11	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	555033	21525	220921	199396	775954	31-Dec-11	ROCKVILLE	USA	US Mid Atlantic
Grant Thornton LLP	924654	0	0	0	924654	31-Dec-09	NATICK	USA	US New England
Grant Thornton LLP	473000	67000	67000	0	540000	25-Aug-10	HOUSTON	USA	US Southwest
Grant Thornton LLP	395975	21000	21000	0	416975	31-Dec-12	MENOMONEE FALLS	USA	US Midwest
Grant Thornton LLP	929000	0	0	0	929000	30-Jun-13	SUNNYVALE	USA	US West
Grant Thornton LLP	694000	8000	40000	32000	734000	31-Dec-10	DUBLIN	IRELAND	Foreign
Grant Thornton LLP	767300	15000	21400	6400	788700	31-Dec-10	WESTLAKE VILLAGE	USA	US West
Grant Thornton LLP	573813	82696	144645	61949	718458	31-Dec-11	MOBILE	USA	US Southeast
Grant Thornton LLP	540900	0	25733	25000	566633	29-Dec-12	SUNBURY	USA	US Mid Atlantic
Grant Thornton LLP	390453	11684	18259	0	408712	31-Mar-09	MILPITAS	USA	US West
Grant Thornton LLP	0	0	0	0	0	2-Feb-13	OMAHA	USA	US Midwest
Grant Thornton LLP	2404300	161619	161619	0	2565920	31-Dec-10	HOUSTON	USA	US Southwest
Grant Thornton LLP	1417000	0	91080	91080	1508080	31-Dec-12	TULSA	USA	US Southwest
Grant Thornton LLP	958033	0	28829	0	986862	31-Dec-09	LAKE MARY	USA	US Southeast
Grant Thornton LLP	720000	23000	23000	0	743000	31-Jul-13	OVERLAND PARK	USA	US Midwest
Grant Thornton LLP	1974810	0	11830	7680	1986640	25-Dec-11	SAN DIEGO	USA	US West
Grant Thornton LLP	478000	0	19000	19000	497000	31-Dec-10	BOONTON	USA	US Mid Atlantic
Grant Thornton LLP	4136060	233965	292037	58072	4428100	31-Dec-12	WESTPORT	USA	US New England
Grant Thornton LLP	817878	35000	35000	0	852878	31-Dec-11	PHILADELPHIA	USA	US Mid Atlantic
Grant Thornton LLP	188494	18950	18950	0	207444	31-Dec-09	EDEN PRAIRIE	USA	US Midwest
Grant Thornton LLP	570000	17000	55000	38000	625000	31-Jan-13	ROCKVILLE	USA	US Mid Atlantic
Grant Thornton LLP	190944	19650	19650	0	210594	31-Dec-10	EDEN PRAIRIE	USA	US Midwest
Grant Thornton LLP	492000	136000	153000	0	645000	31-Dec-09	WILMINGTON	USA	US Mid Atlantic
Grant Thornton LLP	557350	17850	78021	60171	635371	31-Dec-12	KANSAS CITY	USA	US Midwest
Grant Thornton LLP	1358970	0	57166	57166	1416140	31-Dec-12	MILL VALLEY	USA	US West
Grant Thornton LLP	1660910	29846	84810	54964	1745720	31-Dec-12	ANCHORAGE	USA	US West
Grant Thornton LLP	1458450	0	170100	0	1628550	31-Dec-11	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	421248	0	143543	143543	564791	31-Dec-09	BUFFALO GROVE	USA	US Midwest
Grant Thornton LLP	1040360	0	0	0	1040360	31-Dec-12	CALABASAS	USA	US West
Grant Thornton LLP	346000	18000	389000	371000	735000	31-Dec-12	MONTGOMERYVILLE	USA	US Mid Atlantic
Grant Thornton LLP	302449	0	11000	11000	313449	31-Dec-12	AUSTIN	USA	US Southwest
Grant Thornton LLP	144500	0	28111	28111	172611	31-Mar-13	DALLAS	USA	US Southwest
Grant Thornton LLP	678374	30150	30150	0	708524	31-Dec-09	MEXICO CITY	MEXICO	Foreign
Grant Thornton LLP	485143	0	0	0	485143	31-Dec-09	WARREN	USA	US Midwest
Grant Thornton LLP	260636	0	151865	151865	412501	30-Jun-11	HOUSTON	USA	US Southwest
Grant Thornton LLP	666000	93000	809000	716000	1475000	31-Dec-12	NEWPORT BEACH	USA	US West
Grant Thornton LLP	587239	188142	243702	55560	830941	30-Sep-09	WHITE PLAINS	USA	US Mid Atlantic
Grant Thornton LLP	367231	0	0	0	367231	31-Dec-10	WEST SPRINGFIELD	USA	US New England
Grant Thornton LLP	1159000	43763	43763	0	1202760	31-Dec-10	HAYWARD	USA	US West
Grant Thornton LLP	1735700	25253	754566	713218	2490260	31-Dec-10	FALLS CHURCH	USA	US Mid Atlantic
Grant Thornton LLP	596900	28630	53340	0	650240	31-Dec-11	BLOOMINGDALE	USA	US Midwest
Grant Thornton LLP	2209000	204000	234000	30000	2443000	30-Sep-09	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	1106240	72675	323144	250469	1429380	31-Dec-09	BOYERTOWN	USA	US Mid Atlantic
Grant Thornton LLP	1015980	0	210952	203950	1226930	30-Sep-12	SANTA CLARA	USA	US West
Grant Thornton LLP	1095800	46860	96010	45000	1191810	26-Dec-10	SAN DIEGO	USA	US West
Grant Thornton LLP	215100	14330	121230	106900	336330	30-Sep-11	STEWARTVILLE	USA	US Midwest
Grant Thornton LLP	666000	93000	809000	716000	1475000	31-Dec-12	NEWPORT BEACH	USA	US West
Grant Thornton LLP	578000	22000	206000	184000	784000	26-Sep-09	PENNSAUKEN	USA	US Mid Atlantic
Grant Thornton LLP	251480	0	0	0	251480	2-Oct-10	MOUNT AIRY	USA	US Southeast
Grant Thornton LLP	1409480	175600	201720	26120	1611200	31-Jul-11	NEWARK	USA	US Mid Atlantic
Grant Thornton LLP	1241250	0	0	0	1241250	31-Jan-09	ACTON	USA	US New England
Grant Thornton LLP	940674	24500	24500	0	965174	29-Jan-13	HOUSTON	USA	US Southwest
Grant Thornton LLP	500000	0	0	0	500000	31-Aug-11	HOUSTON	USA	US Southwest
Grant Thornton LLP	250000	0	0	0	250000	25-Mar-12	WESTBURY	USA	US Mid Atlantic
Grant Thornton LLP	682233	0	97355	97355	779588	31-Dec-12	SCOTTSDALE	USA	US Southwest
Grant Thornton LLP	413565	0	0	0	413565	31-Dec-11	HOUSTON	USA	US Southwest
Grant Thornton LLP	815286	0	3950	0	819236	27-Dec-09	SAN DIEGO	USA	US West
Grant Thornton LLP	170775	0	0	0	170775	31-Dec-09	AUSTIN	USA	US Southwest
Grant Thornton LLP	610780	0	0	0	610780	31-Dec-09	ATLANTA	USA	US Southeast
Grant Thornton LLP	685714	0	90721	90721	776435	28-Feb-10	MIDLOTHIAN	USA	US Southwest
Grant Thornton LLP	467041	0	0	0	467041	31-Dec-09	ATLANTA	USA	US Southeast
Grant Thornton LLP	560400	48381	245445	197064	805845	31-Dec-12	ROCKVILLE	USA	US Mid Atlantic
Grant Thornton LLP	310148	0	28944	28944	339092	31-Dec-10	VAN BUREN	USA	US Southeast
Grant Thornton LLP	929000	0	0	0	929000	30-Jun-13	SUNNYVALE	USA	US West
Grant Thornton LLP	521200	0	61597	25500	582797	31-Dec-11	SUNBURY	USA	US Mid Atlantic
Grant Thornton LLP	710359	0	53041	53041	763400	31-Dec-11	HOUSTON	USA	US Southwest
Grant Thornton LLP	621794	12000	12000	0	633794	30-Jun-09	CHICAGO	USA	US Midwest
Grant Thornton LLP	473000	106000	170000	64000	643000	31-Dec-09	NEWPORT BEACH	USA	US West
Grant Thornton LLP	1053510	45721	186460	19431	1239970	31-Dec-09	CALGARY	CANADA	Canada
Grant Thornton LLP	1191000	143000	143000	0	1334000	31-Dec-12	PITTSBURGH	USA	US Mid Atlantic
Grant Thornton LLP	1109320	0	0	0	1109320	31-Dec-11	ATLANTA	USA	US Southeast
Grant Thornton LLP	482802	60441	60441	0	543243	31-Dec-12	OLNEY	USA	US Mid Atlantic
Grant Thornton LLP	959700	21200	25900	4700	985600	29-Feb-12	HAMILTON	BERMUDA	Foreign
Grant Thornton LLP	1735700	25253	754566	713218	2490260	31-Dec-10	FALLS CHURCH	USA	US Mid Atlantic
Grant Thornton LLP	436000	0	0	0	436000	31-Dec-09	BOONTON	USA	US Mid Atlantic
Grant Thornton LLP	520000	75000	75000	0	595000	31-Dec-10	SOUTHFIELD	USA	US Midwest
Grant Thornton LLP	228644	0	0	0	228644	30-Jun-12	AUSTIN	USA	US Southwest
Grant Thornton LLP	429157	18605	205778	187173	634935	28-Dec-10	LAKEWOOD	USA	US West
Grant Thornton LLP	1092240	35000	35000	0	1127240	31-Dec-12	PHILADELPHIA	USA	US Mid Atlantic
Grant Thornton LLP	215000	5000	11000	0	226000	31-Dec-10	NORTHVILLE	USA	US Midwest
Grant Thornton LLP	2456000	189000	294000	105000	2750000	28-Feb-13	HAUPPAUGE	USA	US Mid Atlantic
Grant Thornton LLP	1422960	923746	1020580	96829	2443540	2-Jan-10	STAMFORD	USA	US New England
Grant Thornton LLP	1158090	0	0	0	1158090	31-Dec-12	ZOUCHENG	TAIWAN (CHINA)	Foreign
Grant Thornton LLP	598730	0	2858	0	601588	31-Dec-12	DALLAS	USA	US Southwest
Grant Thornton LLP	684883	0	63035	63035	747918	31-Dec-10	HOUSTON	USA	US Southwest
Grant Thornton LLP	875000	20000	175000	155000	1050000	31-Dec-09	ANDOVER	USA	US New England
Grant Thornton LLP	2031300	102030	167849	65819	2199150	31-Dec-11	WHITE PLAINS	USA	US Mid Atlantic
Grant Thornton LLP	2567750	0	0	0	2567750	31-Dec-11	HOUSTON	USA	US Southwest
Grant Thornton LLP	741335	22108	37953	15845	779288	31-Dec-11	OKLAHOMA CITY	USA	US Southwest
Grant Thornton LLP	720391	0	0	0	720391	31-Dec-10	OKLAHOMA CITY	USA	US Southwest
Grant Thornton LLP	658618	0	90638	90638	749256	31-Dec-11	MIDLAND	USA	US Southwest
Grant Thornton LLP	587239	188142	243702	55560	830941	30-Sep-09	WHITE PLAINS	USA	US Mid Atlantic
Grant Thornton LLP	428000	0	269000	141000	697000	31-Mar-11	PLYMOUTH	USA	US Midwest
Grant Thornton LLP	0	0	0	0	0	30-Sep-13	CINCINNATI	USA	US Midwest
Grant Thornton LLP	865445	26910	134550	107640	999995	31-Dec-12	PITTSBURGH	USA	US Mid Atlantic
Grant Thornton LLP	251480	0	0	0	251480	2-Oct-10	MOUNT AIRY	USA	US Southeast
Grant Thornton LLP	2707000	0	0	0	2707000	31-Dec-09	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	1035000	0	0	0	1035000	30-Jun-12	SUNNYVALE	USA	US West
Grant Thornton LLP	1377270	491543	491543	0	1868820	31-Dec-11	SPRINGFIELD	USA	US Mid Atlantic
Grant Thornton LLP	367000	0	0	0	367000	31-Dec-11	BOONTON	USA	US Mid Atlantic
Grant Thornton LLP	656822	24970	65295	40325	722117	31-Dec-10	PITTSBURGH	USA	US Mid Atlantic
Grant Thornton LLP	1535670	20000	20000	0	1555670	31-May-10	NORCROSS	USA	US Southeast
Grant Thornton LLP	524333	0	0	0	524333	31-Dec-09	BOCA RATON	USA	US Southeast
Grant Thornton LLP	257495	0	0	0	257495	31-Dec-09	GOLDEN	USA	US West
Grant Thornton LLP	346000	18000	389000	371000	735000	31-Dec-12	MONTGOMERYVILLE	USA	US Mid Atlantic
Grant Thornton LLP	467768	0	23548	23548	491316	30-Sep-12	WALLA WALLA	USA	US West
Grant Thornton LLP	1052110	119253	387867	268614	1439980	31-Dec-11	SAINT LAURENT	CANADA	Canada
Grant Thornton LLP	416100	0	0	0	416100	28-Apr-13	HIGH POINT	USA	US Southeast
Grant Thornton LLP	1324380	0	123050	123050	1447430	31-Dec-10	MILL VALLEY	USA	US West
Grant Thornton LLP	470000	0	0	0	470000	26-Aug-09	HOUSTON	USA	US Southwest
Grant Thornton LLP	151426	0	0	0	151426	31-Dec-10	AUSTIN	USA	US Southwest
Grant Thornton LLP	1182990	0	254763	0	1437760	27-Jun-09	SUNNYVALE	USA	US West
Grant Thornton LLP	1391620	0	0	0	1391620	31-Dec-10	SPRINGFIELD	USA	US Mid Atlantic
Grant Thornton LLP	424550	17680	17680	0	442230	31-Dec-11	CICERO	USA	US Midwest
Grant Thornton LLP	1081120	840081	1113550	0	2194680	31-Dec-12	QUINCY	USA	US Midwest
Grant Thornton LLP	712830	0	0	0	712830	31-Jan-13	ACTON	USA	US New England
Grant Thornton LLP	229000	13000	53000	40000	282000	3-Jan-10	MINNETONKA	USA	US Midwest
Grant Thornton LLP	650000	34000	49000	15000	699000	31-Dec-11	BENSALEM	USA	US Mid Atlantic
Grant Thornton LLP	657476	0	4407	0	661883	31-Dec-11	SAN MATEO	USA	US West
Grant Thornton LLP	298000	0	0	0	298000	31-Dec-09	CUDAHY	USA	US Midwest
Grant Thornton LLP	440000	0	333000	195000	773000	31-Mar-12	PLYMOUTH	USA	US Midwest
Grant Thornton LLP	1070360	0	1278	1278	1071640	31-Dec-11	SANTA CLARA	USA	US West
Grant Thornton LLP	294040	0	52050	52050	346090	31-Dec-10	FRANKLIN PARK	USA	US Midwest
Grant Thornton LLP	1520700	0	0	0	1520700	31-Dec-09	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	5769000	25000	26525	1525	5795520	31-Dec-12	DALLAS	USA	US Southwest
Grant Thornton LLP	562345	628291	652937	24646	1215280	30-Sep-09	BELLEVUE	USA	US West
Grant Thornton LLP	269006	0	0	0	269006	30-Apr-12	BENTONVILLE	USA	US Southeast
Grant Thornton LLP	449000	25988	193854	167866	642854	31-Dec-10	ROCKVILLE	USA	US Mid Atlantic
Grant Thornton LLP	1557750	26745	26745	0	1584500	31-May-09	NORCROSS	USA	US Southeast
Grant Thornton LLP	1042220	36310	184032	147722	1226250	31-Dec-12	PLANO	USA	US Southwest
Grant Thornton LLP	137550	0	16800	16800	154350	31-Mar-10	DALLAS	USA	US Southwest
Grant Thornton LLP	350300	95190	153155	57965	503455	29-May-12	CINCINNATI	USA	US Midwest
Grant Thornton LLP	1237460	18800	18800	0	1256260	30-Jun-10	TROY	USA	US Midwest
Grant Thornton LLP	1069460	106317	283144	176827	1352600	29-Dec-12	IRVINE	USA	US West
Grant Thornton LLP	405067	19528	229212	209684	634279	30-Sep-11	CINCINNATI	USA	US Midwest
Grant Thornton LLP	1407000	50000	140000	90000	1547000	27-Jun-09	ATHOL	USA	US New England
Grant Thornton LLP	2567750	0	0	0	2567750	31-Dec-11	HOUSTON	USA	US Southwest
Grant Thornton LLP	422867	0	61097	61097	483964	31-Dec-10	PALO ALTO	USA	US West
Grant Thornton LLP	298840	14560	14560	0	313400	29-Dec-12	MINNEAPOLIS	USA	US Midwest
Grant Thornton LLP	225183	0	0	0	225183	30-Jun-10	AUSTIN	USA	US Southwest
Grant Thornton LLP	600000	100000	100000	0	700000	31-Dec-12	SOUTHFIELD	USA	US Midwest
Grant Thornton LLP	0	0	0	0	0	31-Dec-12	OAK RIDGE	USA	US Mid Atlantic
Grant Thornton LLP	1127160	0	119900	119900	1247060	30-Jun-12	ATHOL	USA	US New England
Grant Thornton LLP	609530	581738	649647	67909	1259180	31-Dec-10	MIDLAND	USA	US Southwest
Grant Thornton LLP	504000	138000	138000	0	642000	31-Dec-11	SOUTHFIELD	USA	US Midwest
Grant Thornton LLP	691300	0	0	0	691300	31-Dec-12	OKLAHOMA CITY	USA	US Southwest
Grant Thornton LLP	403000	0	123000	123000	526000	1-Jan-11	CHICAGO	USA	US Midwest
Grant Thornton LLP	147096	0	10159	10159	157255	31-Mar-12	MINNETONKA	USA	US Midwest
Grant Thornton LLP	691300	0	0	0	691300	31-Dec-12	OKLAHOMA CITY	USA	US Southwest
Grant Thornton LLP	357870	0	0	0	357870	31-Dec-09	HAIKOU	TAIWAN (CHINA)	Foreign
Grant Thornton LLP	409071	3350	55850	0	464921	31-Dec-09	MADISON	USA	US Midwest
Grant Thornton LLP	548000	0	327000	209000	875000	31-Mar-13	PLYMOUTH	USA	US Midwest
Grant Thornton LLP	944300	27772	90661	44431	1034960	31-Dec-10	PLANO	USA	US Southwest
Grant Thornton LLP	228300	0	17300	12700	245600	31-Dec-11	MADISON	USA	US Midwest
Grant Thornton LLP	843792	28211	47901	19690	891693	29-Dec-12	SOUTH MINNEAPOLIS	USA	US Midwest
Grant Thornton LLP	601000	2000	2000	0	603000	2-Jan-10	WATSONVILLE	USA	US West
Grant Thornton LLP	447372	0	7415	7415	454787	31-Mar-13	MINNETONKA	USA	US Midwest
Grant Thornton LLP	709029	0	0	0	709029	28-Jan-12	OMAHA	USA	US Midwest
Grant Thornton LLP	1580000	7800	107800	100000	1687800	31-Dec-10	BURLINGTON	USA	US New England
Grant Thornton LLP	220172	0	0	0	220172	30-Jun-11	AUSTIN	USA	US Southwest
Grant Thornton LLP	824370	0	0	0	824370	31-Dec-09	ATLANTA	USA	US Southeast
Grant Thornton LLP	501860	0	0	0	501860	31-Dec-09	ZOUCHENG	TAIWAN (CHINA)	Foreign
Grant Thornton LLP	1303670	0	115833	115833	1419500	31-Dec-11	TULSA	USA	US Southwest
Grant Thornton LLP	225000	31000	117000	86000	342000	31-Oct-11	ST PAUL	USA	US Midwest
Haskell & White LLP	738300	0	57170	880	795470	31-Mar-10	IRVINE	USA	US West
Hein & Associates LLP	341000	0	0	0	341000	31-Dec-11	HOUSTON	USA	US Southwest
Hein & Associates LLP	218026	0	50046	30955	268072	31-Dec-11	DENVER	USA	US West
Hein & Associates LLP	408700	3500	3500	0	412200	31-Jan-13	HUNTSVILLE	USA	US Southwest
Hein & Associates LLP	484803	0	72120	72120	556923	31-Dec-12	DENVER	USA	US West
Hein & Associates LLP	284827	3800	3800	0	288627	31-Dec-12	ARLINGTON	USA	US Southwest
Hein & Associates LLP	425000	0	0	0	425000	31-Dec-10	HOUSTON	USA	US Southwest
Hein & Associates LLP	633892	21000	25500	4500	659392	31-Dec-11	HOUSTON	USA	US Southwest
Hein & Associates LLP	425000	0	0	0	425000	31-Dec-10	HOUSTON	USA	US Southwest
Hein & Associates LLP	250500	41370	85005	43635	335505	31-Dec-09	DENVER	USA	US West
Hein & Associates LLP	484803	0	72120	72120	556923	31-Dec-12	DENVER	USA	US West
Hein & Associates LLP	188937	0	0	0	188937	31-Dec-12	LEWISVILLE	USA	US Southwest
Hein & Associates LLP	408700	3500	3500	0	412200	31-Jan-13	HUNTSVILLE	USA	US Southwest
Hein & Associates LLP	402402	24965	24965	0	427367	31-Dec-11	FORT WORTH	USA	US Southwest
Hein & Associates LLP	122575	0	0	0	122575	30-Jun-13	HOUSTON	USA	US Southwest
Hein & Associates LLP	506844	0	0	0	506844	31-Dec-09	HOUSTON	USA	US Southwest
Hein & Associates LLP	380973	0	0	0	380973	31-Dec-09	FORT WORTH	USA	US Southwest
Hein & Associates LLP	116640	0	5000	5000	121640	31-Mar-11	GREENWOOD VILLAGE	USA	US West
Hein & Associates LLP	211080	0	0	0	211080	31-Dec-09	SOUTHLAKE	USA	US Southwest
Hein & Associates LLP	402402	24965	24965	0	427367	31-Dec-11	FORT WORTH	USA	US Southwest
Hein & Associates LLP	260428	0	0	0	260428	31-Dec-11	ARLINGTON	USA	US Southwest
Hein & Associates LLP	402550	2525	2525	0	405075	31-Dec-10	FORT WORTH	USA	US Southwest
Hein & Associates LLP	273025	39927	39927	0	312952	31-Dec-12	WAKE FOREST	USA	US Southeast
Hein & Associates LLP	140000	0	0	0	140000	31-Dec-09	HOUSTON	USA	US Southwest
Hein & Associates LLP	250500	41370	85005	43635	335505	31-Dec-09	DENVER	USA	US West
McCarney Greenwood LLP CA	0	0	0	0	0	31-Aug-13	TORONTO	CANADA	Canada
McGladrey	322000	0	0	0	322000	31-Dec-09	PHILADELPHIA	USA	US Mid Atlantic
McGladrey	166477	65050	81425	16375	247902	31-Dec-10	PHILDADELPHIA	USA	US Mid Atlantic
McGladrey	734000	0	0	0	734000	31-Dec-11	SAN DIEGO	USA	US West
McGladrey	626386	0	0	0	626386	31-Dec-10	NEW YORK	USA	US Mid Atlantic
McGladrey	300000	0	0	0	300000	31-Dec-09	SAINT PETERSBURG	USA	US Southeast
McGladrey	405000	9000	9000	0	414000	30-Jun-09	NORWALK	USA	US New England
McGladrey	512552	52816	69607	16791	582159	31-Dec-11	HAMPTON	USA	US New England
McGladrey	243400	42500	42500	0	285900	31-Dec-11	CEDAR KNOLLS	USA	US Mid Atlantic
McGladrey	544616	39837	43187	3350	587803	31-Dec-11	NEW HAMPTON	USA	US Mid Atlantic
McGladrey	304000	140000	140000	0	444000	31-Dec-09	SANTA MONICA	USA	US West
McGladrey	495000	197000	197000	0	692000	31-Dec-10	BILLINGS	USA	US West
McGladrey	446000	0	0	0	446000	1-May-10	FT. LAUDERDALE	USA	US Southeast
McGladrey	350000	0	0	0	350000	30-Jun-10	NORWALK	USA	US New England
McGladrey	656967	5580	5580	0	662547	31-Dec-11	BOSTON	USA	US New England
McGladrey	965654	12143	75039	62896	1040690	31-Mar-11	MADISON	USA	US Midwest
McGladrey	347231	0	0	0	347231	31-Dec-11	PORTLAND	USA	US West
McGladrey	137388	0	0	0	137388	31-Dec-10	NEW YORK	USA	US Mid Atlantic
McGladrey	454000	0	0	0	454000	30-Apr-11	FT. LAUDERDALE	USA	US Southeast
McGladrey	344400	68500	68500	0	412900	31-Dec-11	SANTA MONICA	USA	US West
McGladrey	1176800	19571	19571	0	1196380	30-Apr-11	RUTLAND	USA	US New England
McGladrey	445700	9500	65395	55895	511095	31-Dec-10	URBANA	USA	US Midwest
McGladrey	435000	0	80000	0	515000	30-Sep-10	NORCROSS	USA	US Southeast
McGladrey	412296	19621	19621	0	431917	31-Dec-10	NAPERVILLE	USA	US Midwest
McGladrey	326456	23757	25427	0	351883	31-Dec-11	MOLINE	USA	US Midwest
McGladrey	800915	108181	138181	0	939096	31-Dec-11	ATLANTA	USA	US Southeast
McGladrey	152300	0	10900	10900	163200	31-Dec-09	SAN DIEGO	USA	US West
McGladrey	559500	45000	63100	13100	622600	31-Dec-09	SOUTHPORT	USA	US New England
McGladrey	304000	140000	140000	0	444000	31-Dec-09	SANTA MONICA	USA	US West
McGladrey	495000	197000	197000	0	692000	31-Dec-10	BILLINGS	USA	US West
McGladrey	248526	0	2900	2900	251426	31-Dec-09	CAMBRIDGE	USA	US New England
McGladrey	412296	19621	19621	0	431917	31-Dec-10	NAPERVILLE	USA	US Midwest
McGladrey	771000	0	0	0	771000	31-Dec-09	SAN DIEGO	USA	US West
McGladrey	1977650	120000	414916	294916	2392570	31-Dec-10	IRVINE	USA	US West
McGladrey	711000	25000	25000	0	736000	31-Dec-10	MINNEAPOLIS	USA	US Midwest
McGladrey	823637	107631	153981	0	977618	31-Dec-10	ATLANTA	USA	US Southeast
McGladrey	270000	34000	34000	0	304000	31-Dec-10	PHILADELPHIA	USA	US Mid Atlantic
McGladrey	539000	52000	52000	0	591000	30-Sep-09	NORCROSS	USA	US Southeast
McGladrey	511617	38400	43460	5060	555077	31-Dec-10	NEW HAMPTON	USA	US Mid Atlantic
McGladrey	695258	21325	85704	41179	780962	28-Nov-09	NEW YORK	USA	US Mid Atlantic
McGladrey	219000	31540	55358	22260	274358	31-Dec-10	WEST DES MOINES	USA	US Midwest
McGladrey	265629	0	0	0	265629	31-Dec-10	CURACAO	NETHERLANDS ANTILLES	Foreign
McGladrey	515020	176120	525275	349155	1040300	31-Dec-10	GRAND JUNCTION	USA	US West
McGladrey	734000	0	0	0	734000	31-Dec-11	SAN DIEGO	USA	US West
McGladrey	651401	30292	112339	82047	763740	27-Nov-10	NEW YORK	USA	US Mid Atlantic
McGladrey	250319	15039	29164	14125	279483	31-Dec-11	FARMINGTON	USA	US New England
McGladrey	405000	9000	9000	0	414000	30-Jun-09	NORWALK	USA	US New England
McGladrey	525000	0	0	0	525000	31-Dec-11	BILLINGS	USA	US West
McGladrey	445810	0	0	0	445810	31-Dec-10	BOSTON	USA	US New England
McGladrey	231000	8000	31300	23300	262300	31-Dec-10	CEDAR KNOLLS	USA	US Mid Atlantic
McGladrey	515020	176120	525275	349155	1040300	31-Dec-10	GRAND JUNCTION	USA	US West
McGladrey	410000	65000	89148	0	499148	31-Dec-11	CHARLES TOWN	USA	US Mid Atlantic
McGladrey	552650	0	0	0	552650	31-Dec-11	NEW YORK	USA	US Mid Atlantic
McGladrey	581000	45000	90100	13100	671100	31-Dec-10	SOUTHPORT	USA	US New England
McGladrey	1196100	8300	72668	64368	1268770	31-Mar-10	MADISON	USA	US Midwest
McGladrey	678245	0	32630	0	710875	31-Dec-09	CHICAGO	USA	US Midwest
McGladrey	166000	0	64000	0	230000	31-Dec-11	BELLEVUE	USA	US West
McGladrey	720000	80000	80000	0	800000	31-Dec-09	MINNEAPOLIS	USA	US Midwest
McGladrey	268250	6500	6500	0	274750	31-Dec-11	PHILADELPHIA	USA	US Mid Atlantic
McGladrey	314600	20000	92470	72470	407070	30-Apr-09	PRINCETON	USA	US Mid Atlantic
McGladrey	300000	0	0	0	300000	31-Dec-09	SAINT PETERSBURG	USA	US Southeast
McGladrey	687000	14000	192000	178000	879000	31-Dec-11	SANTA MONICA	USA	US West
McGladrey	137388	0	0	0	137388	31-Dec-10	NEW YORK	USA	US Mid Atlantic
McGladrey	314600	20000	92470	72470	407070	30-Apr-09	PRINCETON	USA	US Mid Atlantic
McGladrey	800915	108181	138181	0	939096	31-Dec-11	ATLANTA	USA	US Southeast
McGladrey	304657	0	46665	46665	351322	30-Sep-11	CHICAGO	USA	US Midwest
McGladrey	505150	11500	44500	33000	549650	31-Dec-09	URBANA	USA	US Midwest
McGladrey	321005	25999	56189	30190	377194	31-Dec-11	OMAHA	USA	US Midwest
McGladrey	300614	0	0	0	300614	31-Dec-11	CURACAO	NETHERLANDS ANTILLES	Foreign
McGladrey	318000	96000	96000	0	414000	31-Dec-11	CHANHASSEN	USA	US Midwest
McGladrey	429000	0	129000	106000	558000	31-Mar-13	BILLERICA	USA	US New England
McGladrey	264000	32760	32760	0	296760	30-Sep-12	GLEN ALLEN	USA	US Mid Atlantic
McGladrey	404500	0	0	0	404500	30-Jun-12	NORWALK	USA	US New England
McGladrey	779000	119000	119000	0	898000	31-Dec-12	MINNEAPOLIS	USA	US Midwest
McGladrey	533000	0	50000	50000	583000	31-Dec-12	GAINSVILLE	USA	US Southeast
McGladrey	333510	0	0	0	333510	31-Dec-12	CURACAO	NETHERLANDS ANTILLES	Foreign
McGladrey	333000	42000	42000	0	375000	31-Dec-12	CHANHASSEN	USA	US Midwest
McGladrey	426000	0	0	0	426000	27-Apr-13	FT. LAUDERDALE	USA	US Southeast
McGladrey	1009820	19571	19571	0	1029390	30-Apr-12	RUTLAND	USA	US New England
McGladrey	333000	42000	42000	0	375000	31-Dec-12	CHANHASSEN	USA	US Midwest
McGladrey	280350	31873	31873	0	312223	31-Dec-12	PHILADELPHIA	USA	US Mid Atlantic
McGladrey	779000	119000	119000	0	898000	31-Dec-12	MINNEAPOLIS	USA	US Midwest
McGladrey	749450	8500	74120	65620	823570	31-Mar-12	MADISON	USA	US Midwest
McGladrey	465157	35740	89890	0	555047	31-Dec-12	PHILDADELPHIA	USA	US Mid Atlantic
McGladrey	292520	0	28000	28000	320520	31-Mar-13	POMPANO BEACH	USA	US Southeast
McGladrey	749450	8500	74120	65620	823570	31-Mar-12	MADISON	USA	US Midwest
McGladrey	465000	0	0	0	465000	28-Apr-12	FT. LAUDERDALE	USA	US Southeast
McGladrey	430500	35000	164071	0	594571	31-Dec-12	CHARLES TOWN	USA	US Mid Atlantic
McGladrey	1180460	20320	24320	4000	1204780	30-Apr-13	RUTLAND	USA	US New England
McGladrey	468975	0	11000	11000	479975	31-Dec-12	WALTHAM	USA	US New England
McGladrey	627000	28000	148000	7000	775000	31-Dec-12	PHOENIX	USA	US Southwest
McGladrey	0	0	0	0	0	31-Dec-12	WEST DES MOINES	USA	US Midwest
McGladrey	0	0	0	0	0	31-Dec-12	OMAHA	USA	US Midwest
McGladrey	1374570	0	276470	206000	1651040	31-Dec-12	FRAMINGHAM	USA	US New England
McGladrey	786435	0	37300	0	823735	28-Sep-12	RACINE	USA	US Midwest
Moore Stephens Hong Kong	371000	0	3000	3000	374000	31-Dec-10	ROAD TOWN	VIRGIN ISLANDS (BRITISH)	Foreign
Moss Adams LLP	294000	0	51000	37000	345000	2-Jan-10	COMPTON	USA	US West
Moss Adams LLP	294000	0	51000	37000	345000	2-Jan-10	COMPTON	USA	US West
Moss Adams LLP	181624	0	0	0	181624	29-Feb-12	KIRKLAND	USA	US West
Moss Adams LLP	713000	25000	36000	0	749000	31-Dec-11	PORTLAND	USA	US West
Moss Adams LLP	301491	2170	2170	0	303661	31-Dec-11	PORTLAND	USA	US West
Moss Adams LLP	175000	0	8250	0	183250	29-Jan-11	VAN NUYS	USA	US West
Moss Adams LLP	292539	0	0	0	292539	31-Dec-12	NOVATO	USA	US West
Moss Adams LLP	262158	0	0	0	262158	31-Dec-10	NOVATO	USA	US West
Moss Adams LLP	181624	0	0	0	181624	29-Feb-12	KIRKLAND	USA	US West
Moss Adams LLP	193373	16500	34078	16757	227451	31-Dec-11	EUGENE	USA	US West
Moss Adams LLP	175000	0	0	0	175000	30-Jan-10	VAN NUYS	USA	US West
Moss Adams LLP	924000	0	0	0	924000	31-Dec-10	PLANO	USA	US Southwest
Moss Adams LLP	928000	0	61000	0	989000	31-Dec-11	PLANO	USA	US Southwest
Moss Adams LLP	401500	4500	4500	0	406000	31-Mar-12	SAN JOSE	USA	US West
Moss Adams LLP	406000	15000	97000	82000	503000	29-Jan-11	LYNNWOOD	USA	US West
Moss Adams LLP	646499	0	0	0	646499	31-Dec-09	WALLA WALLA	USA	US West
Moss Adams LLP	286000	0	56000	42000	342000	1-Jan-11	COMPTON	USA	US West
Moss Adams LLP	995000	2000	2000	0	997000	30-Jun-11	HAWTHORNE	USA	US West
Moss Adams LLP	208300	56300	71300	15000	279600	31-Dec-10	LOS ALAMOS	USA	US Southwest
Moss Adams LLP	292000	40000	475000	416000	767000	31-Dec-12	MEDFORD	USA	US West
Moss Adams LLP	310000	22000	100000	78000	410000	31-Dec-11	RENTON	USA	US West
Moss Adams LLP	436000	61865	168054	106189	604054	31-Dec-11	WALLA WALLA	USA	US West
Moss Adams LLP	284000	11500	61000	49500	345000	31-Dec-10	RENTON	USA	US West
Moss Adams LLP	262158	0	0	0	262158	31-Dec-10	NOVATO	USA	US West
Moss Adams LLP	713000	25000	36000	0	749000	31-Dec-11	PORTLAND	USA	US West
Moss Adams LLP	448000	15000	97000	82000	545000	2-Feb-13	LYNNWOOD	USA	US West
Moss Adams LLP	310000	22000	100000	78000	410000	31-Dec-11	RENTON	USA	US West
Moss Adams LLP	979000	0	0	0	979000	31-Dec-12	PLANO	USA	US Southwest
Moss Adams LLP	314000	31000	31000	0	345000	31-Dec-12	OAK HARBOR	USA	US West
Moss Adams LLP	398407	32340	60930	28590	459337	31-Dec-09	CHICO	USA	US West
Moss Adams LLP	995000	2000	2000	0	997000	30-Jun-11	HAWTHORNE	USA	US West
Moss Adams LLP	222500	116244	116244	0	338744	30-Sep-09	NAMPA	USA	US West
Moss Adams LLP	264241	0	0	0	264241	31-Dec-11	NOVATO	USA	US West
Moss Adams LLP	284000	54000	82000	28000	366000	31-Dec-09	EVERETT	USA	US West
Moss Adams LLP	342015	0	58542	0	400557	31-Dec-12	MANKATO	USA	US Midwest
Moss Adams LLP	928000	0	61000	0	989000	31-Dec-11	PLANO	USA	US Southwest
Moss Adams LLP	371000	11500	11500	0	382500	31-Mar-13	SAN JOSE	USA	US West
Moss Adams LLP	196000	22200	38500	16300	234500	31-Dec-11	LOS ALAMOS	USA	US Southwest
Moss Adams LLP	462000	47000	107800	60800	569800	31-Dec-11	WESTLAKE VILLAGE	USA	US West
Moss Adams LLP	896000	15000	15000	0	911000	30-Jun-13	HAWTHORNE	USA	US West
Moss Adams LLP	462000	69911	189478	69668	651478	31-Dec-12	WESTLAKE VILLAGE	USA	US West
Moss Adams LLP	351614	34427	76099	41672	427713	31-Dec-11	CHICO	USA	US West
Moss Adams LLP	394000	15000	109000	94000	503000	28-Jan-12	LYNNWOOD	USA	US West
Moss Adams LLP	314000	31000	31000	0	345000	31-Dec-12	OAK HARBOR	USA	US West
Moss Adams LLP	296000	5494	5494	0	301494	31-Dec-12	PORTLAND	USA	US West
Moss Adams LLP	283860	0	82500	70000	366360	31-Dec-11	ANCHORAGE	USA	US West
Moss Adams LLP	305000	0	128000	104000	433000	3-Jan-09	COMPTON	USA	US West
Moss Adams LLP	313000	41000	75000	34000	388000	31-Dec-10	EVERETT	USA	US West
Parente Randolph LLC	138000	18000	33000	15000	171000	30-Jun-09	MONROEVILLE	USA	US Mid Atlantic
ParenteBeard LLC	108664	16000	26778	10778	135442	31-Dec-09	MIFFLINTOWN	USA	US Mid Atlantic
ParenteBeard LLC	209252	0	86050	25352	295302	31-Dec-12	WELLSBORO	USA	US Mid Atlantic
ParenteBeard LLC	180603	19063	42887	23824	223490	31-Dec-09	PHILADELPHIA	USA	US Mid Atlantic
ParenteBeard LLC	136915	3000	27750	24750	164665	31-Dec-11	GETTYSBURG	USA	US Mid Atlantic
ParenteBeard LLC	143478	16500	52776	16276	196254	31-Dec-10	CHAMBERSBURG	USA	US Mid Atlantic
ParenteBeard LLC	143552	18500	27300	8800	170852	31-Dec-10	YORK	USA	US Mid Atlantic
ParenteBeard LLC	274763	0	0	0	274763	31-Dec-10	OAKLAND	USA	US Mid Atlantic
ParenteBeard LLC	145509	0	37944	35444	183453	31-Dec-09	GETTYSBURG	USA	US Mid Atlantic
ParenteBeard LLC	242959	38029	63181	25152	306140	31-Dec-09	UNION	USA	US Mid Atlantic
ParenteBeard LLC	95772	954	13169	12215	108941	31-Dec-09	HALLSTEAD	USA	US Mid Atlantic
ParenteBeard LLC	334236	26626	50090	23464	384326	31-Dec-09	HARRISBURG	USA	US Mid Atlantic
ParenteBeard LLC	115072	16500	44003	11503	159075	31-Dec-10	MIFFLINTOWN	USA	US Mid Atlantic
ParenteBeard LLC	115072	16500	44003	11503	159075	31-Dec-10	MIFFLINTOWN	USA	US Mid Atlantic
ParenteBeard LLC	120603	17000	61050	11141	181653	31-Dec-12	MIFFLINTOWN	USA	US Mid Atlantic
ParenteBeard LLC	137000	21000	29800	8800	166800	31-Dec-09	MILLERSBURG	USA	US Mid Atlantic
ParenteBeard LLC	180603	19063	42887	23824	223490	31-Dec-09	PHILADELPHIA	USA	US Mid Atlantic
ParenteBeard LLC	305000	0	45425	23425	350425	31-Dec-11	ROBBINSVILLE	USA	US Mid Atlantic
ParenteBeard LLC	99500	12000	12000	0	111500	31-Dec-10	ROCKVILLE	USA	US Mid Atlantic
ParenteBeard LLC	1492000	28000	28000	0	1520000	31-Dec-09	BLUE BELL	USA	US Mid Atlantic
ParenteBeard LLC	190249	31405	107090	29319	297339	31-Dec-12	PHILADELPHIA	USA	US Mid Atlantic
ParenteBeard LLC	203021	0	44165	13865	247186	31-Dec-11	WELLSBORO	USA	US Mid Atlantic
ParenteBeard LLC	152512	21083	29483	8400	181995	31-Dec-09	YORK	USA	US Mid Atlantic
ParenteBeard LLC	201938	0	38084	20049	240022	31-Dec-10	WELLSBORO	USA	US Mid Atlantic
ParenteBeard LLC	143888	0	17882	13500	161770	31-Mar-12	CLIFTON	USA	US Mid Atlantic
ParenteBeard LLC	751155	67665	67665	0	818820	31-Dec-11	DOVER	USA	US Mid Atlantic
ParenteBeard LLC	157240	0	35000	15000	192240	31-Dec-11	ROCKVILLE	USA	US Mid Atlantic
ParenteBeard LLC	117000	19500	29500	10000	146500	30-Jun-10	MONROEVILLE	USA	US Mid Atlantic
ParenteBeard LLC	149692	0	49582	34582	199274	31-Dec-10	GETTYSBURG	USA	US Mid Atlantic
ParenteBeard LLC	159682	24069	45026	20957	204708	31-Dec-09	JENKINTOWN	USA	US Mid Atlantic
ParenteBeard LLC	0	0	0	0	0	31-Dec-09	WELLSBORO	USA	US Mid Atlantic
ParenteBeard LLC	330481	0	20785	20785	351266	31-Dec-11	ISELIN	USA	US Mid Atlantic
ParenteBeard LLC	117000	19500	29500	10000	146500	30-Jun-10	MONROEVILLE	USA	US Mid Atlantic
ParenteBeard LLC	148347	16710	37585	20875	185932	31-Dec-11	CHAMBERSBURG	USA	US Mid Atlantic
ParenteBeard LLC	227069	15600	32173	16573	259242	31-Dec-11	HARRISBURG	USA	US Mid Atlantic
ParenteBeard LLC	274236	52865	103865	27000	378101	30-Jun-10	FAIRFIELD	USA	US Mid Atlantic
ParenteBeard LLC	229352	22078	35947	13869	265299	31-Dec-10	HARRISBURG	USA	US Mid Atlantic
ParenteBeard LLC	340864	47500	118860	30303	459724	30-Jun-12	FAIRFIELD	USA	US Mid Atlantic
ParenteBeard LLC	152466	17383	81242	15925	233708	31-Dec-12	CHAMBERSBURG	USA	US Mid Atlantic
PKF PC (NY)	327000	4800	28290	23490	355290	31-Oct-09	GREENWICH	USA	US New England
Plante & Moran PLLC	192750	7110	70794	14600	263544	31-Dec-11	MONROE	USA	US Midwest
Plante & Moran PLLC	589500	73539	123039	49500	712539	31-Dec-12	FORT LAUDERDALE	USA	US Southeast
Plante & Moran PLLC	185055	0	20940	20940	205995	31-Dec-09	WIXOM	USA	US Midwest
Plante & Moran PLLC	222525	5775	48150	33875	270675	31-Dec-09	CAMBRIDGE	USA	US Midwest
Plante & Moran PLLC	163750	0	19325	19325	183075	31-Dec-11	ARCHBOLD	USA	US Midwest
Plante & Moran PLLC	78000	0	27000	27000	105000	31-Dec-11	COLUMBUS	USA	US Midwest
Plante & Moran PLLC	256282	14500	14500	0	270782	31-Dec-10	AURORA	USA	US Midwest
Plante & Moran PLLC	193400	39750	114850	14400	308250	31-Dec-10	MONROE	USA	US Midwest
Plante & Moran PLLC	185055	0	20940	20940	205995	31-Dec-09	WIXOM	USA	US Midwest
Plante & Moran PLLC	589500	73539	123039	49500	712539	31-Dec-12	FORT LAUDERDALE	USA	US Southeast
Plante & Moran PLLC	123500	9000	39345	11245	162845	31-Dec-09	BYRON CENTER	USA	US Midwest
Plante & Moran PLLC	195450	775	21775	21000	217225	31-Dec-10	ARCHBOLD	USA	US Midwest
Plante & Moran PLLC	75750	0	41850	26850	117600	31-Dec-10	COLUMBUS	USA	US Midwest
Plante & Moran PLLC	159000	650	19700	19050	178700	31-Dec-12	ARCHBOLD	USA	US Midwest
Plante & Moran PLLC	178785	12255	35835	23580	214620	31-Dec-11	WIXOM	USA	US Midwest
Plante & Moran PLLC	192750	7110	70794	14600	263544	31-Dec-11	MONROE	USA	US Midwest
PMB Helin Donovan LLP	304553	19835	187403	0	491956	31-Mar-09	AUSTIN	USA	US Southwest
Porter Keadle Moore LLC (LLP)	241000	0	0	0	241000	31-Dec-12	LAFAYETTE	USA	US Southeast
Porter Keadle Moore LLC (LLP)	549473	0	0	0	549473	31-Dec-12	MOULTRIE	USA	US Southeast
Porter Keadle Moore LLC (LLP)	545584	0	0	0	545584	31-Dec-10	MOULTRIE	USA	US Southeast
Porter Keadle Moore LLC (LLP)	646000	0	25000	0	671000	31-Dec-10	BLAIRSVILLE	USA	US Southeast
Porter Keadle Moore LLC (LLP)	652000	0	23000	0	675000	31-Dec-09	BLAIRSVILLE	USA	US Southeast
Porter Keadle Moore LLC (LLP)	545584	0	0	0	545584	31-Dec-10	MOULTRIE	USA	US Southeast
Porter Keadle Moore LLC (LLP)	174138	9963	34063	24100	208201	31-Dec-09	LAFAYETTE	USA	US Southeast
Porter Keadle Moore LLC (LLP)	195200	30100	42900	12800	238100	31-Dec-10	LAFAYETTE	USA	US Southeast
Porter Keadle Moore LLC (LLP)	696000	140000	140000	0	836000	31-Dec-12	BLAIRSVILLE	USA	US Southeast
Porter Keadle Moore LLC (LLP)	245907	0	0	0	245907	31-Dec-10	LAFAYETTE	USA	US Southeast
Porter Keadle Moore LLC (LLP)	652000	0	23000	0	675000	31-Dec-09	BLAIRSVILLE	USA	US Southeast
Sherb & Co LLP	38000	0	2500	2500	40500	30-Jun-09	FORT LAUDERDALE	USA	US Southeast
SingerLewak LLP	1236590	12000	12000	0	1248590	31-Dec-12	LOS ANGELES	USA	US West
SingerLewak LLP	717901	0	0	0	717901	31-Dec-09	SANTA BARBARA	USA	US West
SingerLewak LLP	640709	12766	24831	12065	665540	31-Dec-09	LOS ANGELES	USA	US West
SingerLewak LLP	405000	105000	105000	0	510000	31-Dec-11	ALISO VIEJO	USA	US West
SingerLewak LLP	215000	33102	33102	0	248102	31-Dec-10	MARLBOROUGH	USA	US New England
SingerLewak LLP	238000	87108	87108	0	325108	31-Dec-12	MARLBOROUGH	USA	US New England
SingerLewak LLP	374242	0	0	0	374242	2-Apr-10	MOUNTAIN VIEW	USA	US West
SingerLewak LLP	436558	0	6095	0	442653	30-Sep-10	IRVINE	USA	US West
SingerLewak LLP	213859	12000	12000	0	225859	31-Dec-09	MARLBOROUGH	USA	US New England
SingerLewak LLP	640709	12766	24831	12065	665540	31-Dec-09	LOS ANGELES	USA	US West
SingerLewak LLP	717901	0	0	0	717901	31-Dec-09	SANTA BARBARA	USA	US West
Smythe Ratcliffe LLP	70836	0	6907	2479	77743	31-Dec-09	VANCOUVER	CANADA	Canada
Spicer Jeffries LLP	60000	0	0	0	60000	31-Dec-09	ALAMEDA	USA	US West
Spicer Jeffries LLP	25000	0	0	0	25000	31-Dec-12	ALAMEDA	USA	US West
Spicer Jeffries LLP	160000	0	0	0	160000	31-Dec-12	ALAMEDA	USA	US West
Spicer Jeffries LLP	160000	0	0	0	160000	31-Dec-12	ALAMEDA	USA	US West
Spicer Jeffries LLP	85000	0	0	0	85000	31-Dec-10	ALAMEDA	USA	US West
Spicer Jeffries LLP	60000	0	0	0	60000	31-Dec-10	ALAMEDA	USA	US West
Spicer Jeffries LLP	110000	0	0	0	110000	31-Dec-12	ALAMEDA	USA	US West
Spicer Jeffries LLP	160000	0	0	0	160000	31-Dec-11	ALAMEDA	USA	US West
Spicer Jeffries LLP	25000	0	0	0	25000	31-Dec-12	ALAMEDA	USA	US West
Squar Milner Peterson Miranda & Williamson LLP	108181	18289	33530	4611	141711	30-Sep-13	POWAY	USA	US West
SR Snodgrass AC	174335	22583	25333	2750	199668	31-Dec-09	SANDUSKY	USA	US Midwest
SR Snodgrass AC	216432	37323	180825	58750	397257	31-Dec-12	ELLWOOD CITY	USA	US Mid Atlantic
SR Snodgrass AC	202263	30392	106601	50209	308864	31-Dec-11	ELLWOOD CITY	USA	US Mid Atlantic
SR Snodgrass AC	168252	26393	43193	16800	211445	30-Sep-11	STROUDSBURG	USA	US Mid Atlantic
SR Snodgrass AC	193069	30628	100077	47100	293146	31-Dec-10	ELLWOOD CITY	USA	US Mid Atlantic
SR Snodgrass AC	0	0	0	0	0	31-Dec-12	JERSEY SHORE	USA	US Mid Atlantic
SR Snodgrass AC	0	0	0	0	0	31-Dec-12	JERSEY SHORE	USA	US Mid Atlantic
SR Snodgrass AC	125015	0	51306	0	176321	31-Dec-11	MANSFIELD	USA	US Mid Atlantic
SR Snodgrass AC	125568	0	127286	0	252854	31-Dec-12	MANSFIELD	USA	US Mid Atlantic
SR Snodgrass AC	118689	16935	33641	16706	152330	31-Dec-09	JERSEY SHORE	USA	US Mid Atlantic
SR Snodgrass AC	126060	9090	20599	8484	146659	31-Dec-09	HONESDALE	USA	US Mid Atlantic
SR Snodgrass AC	117459	20818	36544	15726	154003	31-Dec-11	JERSEY SHORE	USA	US Mid Atlantic
SR Snodgrass AC	180278	28612	79112	50500	259390	31-Dec-09	ELLWOOD CITY	USA	US Mid Atlantic
SR Snodgrass AC	130707	10995	24895	13900	155602	31-Dec-10	HONESDALE	USA	US Mid Atlantic
SR Snodgrass AC	157544	21598	30748	9150	188292	30-Sep-09	STROUDSBURG	USA	US Mid Atlantic
SR Snodgrass AC	202263	30392	106601	50209	308864	31-Dec-11	ELLWOOD CITY	USA	US Mid Atlantic
SR Snodgrass AC	168252	26393	43193	16800	211445	30-Sep-11	STROUDSBURG	USA	US Mid Atlantic
SR Snodgrass AC	125015	0	51306	0	176321	31-Dec-11	MANSFIELD	USA	US Mid Atlantic
Turlington and Company LLP	123100	18750	37750	19000	160850	31-Dec-11	WASHINGTON	USA	US Southeast
UHY LLP	0	0	0	0	0	30-Sep-13	HOUSTON	USA	US Southwest
UHY LLP	399050	9000	9000	0	408050	31-Dec-09	SHELTON	USA	US New England
UHY LLP	320856	10775	10775	0	331631	31-Jul-11	OFALLON	USA	US Southeast
UHY LLP	813661	171022	171022	0	984683	31-Dec-10	HOUSTON	USA	US Southwest
UHY LLP	462698	0	0	0	462698	31-Dec-12	HOUSTON	USA	US Southwest
UHY LLP	168000	2900	2900	0	170900	30-Jun-11	HOUSTON	USA	US Southwest
UHY LLP	553848	10202	10202	0	564050	31-Dec-11	HOUSTON	USA	US Southwest
UHY LLP	523654	0	49624	49624	573278	31-Dec-10	HOUSTON	USA	US Southwest
UHY LLP	956445	45496	57665	7996	1014110	31-Dec-09	HOUSTON	USA	US Southwest
UHY LLP	168000	2900	2900	0	170900	30-Jun-11	HOUSTON	USA	US Southwest
UHY LLP	462698	0	0	0	462698	31-Dec-12	HOUSTON	USA	US Southwest
UHY LLP	448458	0	0	0	448458	3-Jan-09	NAUGATUCK	USA	US New England
UHY LLP	789500	178000	178000	0	967500	30-Jun-11	HAMILTON	BERMUDA	Foreign
UHY LLP	690072	25000	25000	0	715072	30-Jun-13	HAMILTON	BERMUDA	Foreign
UHY LLP	168000	0	0	0	168000	30-Jun-12	HOUSTON	USA	US Southwest
UHY LLP	454352	49464	49464	0	503816	31-Dec-12	HOUSTON	USA	US Southwest
UHY LLP	863096	20026	20026	0	883122	31-Dec-09	HOUSTON	USA	US Southwest
UHY LLP	628250	20000	20000	0	648250	31-Dec-12	HOUSTON	USA	US Southwest
UHY LLP	590586	0	0	0	590586	31-Dec-09	HOUSTON	USA	US Southwest
UHY LLP	184525	0	2725	2725	187250	31-Dec-11	NEW YORK	USA	US Mid Atlantic
UHY LLP	382517	0	74338	0	456855	31-Dec-11	MISSOURI CITY	USA	US Southwest
UHY LLP	800000	276000	295000	19000	1095000	31-Dec-09	HOUSTON	USA	US Southwest
UHY LLP	416701	0	0	0	416701	30-Sep-09	HOUSTON	USA	US Southwest
UHY LLP	523654	0	49624	49624	573278	31-Dec-10	HOUSTON	USA	US Southwest
UHY LLP	580600	0	0	0	580600	31-Dec-10	HOUSTON	USA	US Southwest
Wipfli LLP	48734	0	0	0	48734	31-Jan-11	NEW YORK	USA	US Mid Atlantic
Wolf & Company PC (MA/NY)	440000	54480	125480	71000	565480	31-Dec-10	PITTSFIELD	USA	US New England
Wolf & Company PC (MA/NY)	295000	0	114000	38000	409000	31-Dec-10	DANVERS	USA	US New England
Wolf & Company PC (MA/NY)	134843	31000	31000	0	165843	31-Dec-12	PHILADELPHIA	USA	US Mid Atlantic
Wolf & Company PC (MA/NY)	265000	31350	66350	35000	331350	31-Dec-10	WESTFIELD	USA	US New England
Wolf & Company PC (MA/NY)	275000	13800	61050	30000	336050	31-Dec-11	WEST SPRINGFIELD	USA	US New England
Wolf & Company PC (MA/NY)	236312	14871	50753	34500	287065	31-Dec-09	PITTSFIELD	USA	US New England
Wolf & Company PC (MA/NY)	220081	33041	73956	36015	294037	31-Dec-12	WILLIMANTIC	USA	US New England
Wolf & Company PC (MA/NY)	273000	31800	68800	37000	341800	31-Dec-11	WESTFIELD	USA	US New England
Wolf & Company PC (MA/NY)	295000	0	114000	38000	409000	31-Dec-10	DANVERS	USA	US New England
Yarel + Partners	82000	0	5400	2700	87400	31-Dec-11	NES-ZIONA	ISRAEL	Foreign
Yount Hyde & Barbour PC	133500	8103	18803	10700	152303	31-Dec-10	TAPPAHANNOCK	USA	US Mid Atlantic
Yount Hyde & Barbour PC	267925	31270	56270	25000	324195	31-Dec-11	RICHMOND	USA	US Mid Atlantic
Yount Hyde & Barbour PC	171900	26555	36605	10050	208505	31-Dec-11	ARLINGTON	USA	US Mid Atlantic
Yount Hyde & Barbour PC	102500	21300	29792	8492	132292	31-Dec-09	BLACKSBURG	USA	US Mid Atlantic
Yount Hyde & Barbour PC	112000	26250	34000	7750	146000	31-Dec-12	BLACKSBURG	USA	US Mid Atlantic
Yount Hyde & Barbour PC	105500	21650	28850	7200	134350	31-Dec-10	BLACKSBURG	USA	US Mid Atlantic
Yount Hyde & Barbour PC	174302	29883	58271	28388	232573	31-Dec-10	WEST POINT	USA	US Mid Atlantic
Yount Hyde & Barbour PC	171900	26555	36605	10050	208505	31-Dec-11	ARLINGTON	USA	US Mid Atlantic
Yount Hyde & Barbour PC	270800	4000	15600	11600	286400	31-Dec-11	DANVILLE	USA	US Mid Atlantic
Yount Hyde & Barbour PC	137400	1850	10400	8550	147800	31-Dec-11	TAPPAHANNOCK	USA	US Mid Atlantic
Yount Hyde & Barbour PC	155075	21050	31400	10350	186475	31-Dec-12	ARLINGTON	USA	US Mid Atlantic
Yount Hyde & Barbour PC	184395	32119	56139	24020	240534	31-Dec-12	WEST POINT	USA	US Mid Atlantic
Yount Hyde & Barbour PC	184395	32119	56139	24020	240534	31-Dec-12	WEST POINT	USA	US Mid Atlantic
Yount Hyde & Barbour PC	270800	4000	15600	11600	286400	31-Dec-11	DANVILLE	USA	US Mid Atlantic
Yount Hyde & Barbour PC	152650	64400	80825	16425	233475	31-Dec-10	MIDDLEBURG	USA	US Mid Atlantic

back up

Auditor Name	Audit Fees	Other Audit Fees	Nonaudit Fees	Tax fees	Total Fees	Co. Year End	Co. city	Co.state Abbreviation	Co. State	Co. Country	Co.Region
unknown	0	0	0	0	0	31-Aug-12	HENDERSON	NV	NEVADA	USA	US West
KPMG LLP	2361000	0	228000	228000	2589000	31-Dec-09	STAMFORD	CT	CONNECTICUT	USA	US New England
Deloitte & Touche LLP	36118000	648349	4378850	3580880	40496800	31-Mar-09	CHIYODA KU	M0	JAPAN	JAPAN	Foreign
KPMG LLP	494879	6250	6250	0	501129	2-Feb-13	PLYMOUTH	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	30-Sep-09	SAN JOSE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	2456620	267800	355146	87346	2811760	31-Dec-11	ATLANTA	GA	GEORGIA	USA	US Southeast
BDO USA LLP	315000	0	0	0	315000	30-Sep-11	GREAT NECK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	SAN MATEO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	54686200	6374780	7375990	798432	62062200	31-Mar-12	CHIYODA-KU TOKYO	M0	JAPAN	JAPAN	Foreign
unknown	0	0	0	0	0	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	ANNAPOLIS	MD	MARYLAND	USA	US Mid Atlantic
Hancock Askew & Co LLP	217643	21133	21133	0	238776	30-Sep-12	JACKSONVILLE	FL	FLORIDA	USA	US Southeast
Grant Thornton LLP	1358970	0	57166	57166	1416140	31-Dec-12	MILL VALLEY	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	BIRMINGHAM	AL	ALABAMA	USA	US Southeast
Ernst & Young LLP	385837	0	33450	33450	419287	31-Dec-09	LAFAYETTE	LA	LOUISIANA	USA	US Southeast
unknown	0	0	0	0	0	31-Oct-09	TAGUIG CITY	C0	UNITED ARAB EMIRATES	UNITED ARAB EMIRATES	Foreign
Deloitte & Touche LLP	579000	116000	116000	0	695000	31-Dec-09	ATHENS	J3	GREECE	GREECE	Foreign
unknown	0	0	0	0	0	31-Dec-09	BRENTWOOD	TN	TENNESSEE	USA	US Southeast
KPMG LLP	514965	0	0	0	514965	31-Dec-10	OMAHA	NE	NEBRASKA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	ADDISON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1909050	0	114666	114666	2023720	28-Jan-12	MENOMONEE FALLS	WI	WISCONSIN	USA	US Midwest
KPMG LLP	983000	113000	113000	0	1096000	31-Dec-10	SCHAUMBURG	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	WHEELING	WV	WEST VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	BUENA	NJ	NEW JERSEY	USA	US Mid Atlantic
KPMG LLP	8756590	114903	614768	499865	9371360	31-Dec-12	MONROE	LA	LOUISIANA	USA	US Southeast
Deloitte & Touche LLP	870890	0	0	0	870890	31-Dec-10	VOULA	J3	GREECE	GREECE	Foreign
unknown	0	0	0	0	0	30-Jun-11	GEORGE TOWN	E9	CAYMAN ISLANDS	CAYMAN ISLANDS	Foreign
Deloitte & Touche LLP	4766000	166000	189000	21000	4955000	31-Jan-09	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
KPMG LLP	460790	137245	211960	74715	672750	31-Dec-09	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-11	DAVENPORT	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	516990	0	18632	18632	535622	31-Dec-12	MCLEAN	VA	VIRGINIA	USA	US Mid Atlantic
KPMG LLP	444046	92594	106848	14254	550895	31-Dec-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
KPMG LLP	1965000	270000	270000	0	2235000	31-Dec-12	MIAMI LAKES	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	2077950	29500	1255910	1220410	3333860	28-Jan-11	GOODLETTSVILLE	TN	TENNESSEE	USA	US Southeast
Ernst & Young LLP	1407000	5000	735000	730000	2142000	28-Jan-12	BENSALEM	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	6322140	132818	1514130	1000560	7836270	31-Dec-09	CALGARY	A0	ALBERTA	CANADA	Canada
Deloitte & Touche LLP	7726000	1032000	3138000	2104000	10864000	31-Dec-12	WHITE PLAINS	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	POMPANO BEACH	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	6304	V8	SWITZERLAND	SWITZERLAND	Foreign
unknown	0	0	0	0	0	31-May-11	MISSISSAUGA	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-11	SEMINOLE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Mar-11	CARSON CITY	NV	NEVADA	USA	US West
Deloitte & Touche LLP	1634000	50000	466000	416000	2100000	1-Feb-09	PHOENIX	AZ	ARIZONA	USA	US Southwest
Ernst & Young LLP	917066	0	9523	9523	926589	31-Dec-09	BEIJING	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	1259000	21000	586000	565000	1845000	31-Mar-11	OCEANPORT	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	582000	0	341000	187000	923000	31-Jan-10	MONTREAL	A8	QUEBEC	CANADA	Canada
unknown	0	0	0	0	0	30-Jun-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
KPMG LLP	500000	35500	43000	0	543000	31-Dec-10	STUART	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	BEIJING	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	30-Jun-09	PLEASANTON	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	521700	35500	37700	0	559400	31-Dec-09	HARRISON	AR	ARKANSAS	USA	US Southeast
KPMG LLP	2230850	0	759500	758000	2990350	31-Jan-10	WILSONVILLE	OR	OREGON	USA	US West
Deloitte & Touche LLP	328850	63492	112892	49400	441742	31-Dec-11	WAYZATA	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	LAGUNA HILLS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	ELKTON	MD	MARYLAND	USA	US Mid Atlantic
KPMG LLP	1554000	0	7100	7100	1561100	31-Dec-12	SEATTLE	WA	WASHINGTON	USA	US West
Deloitte & Touche LLP	1129800	33000	48100	15100	1177900	25-Dec-09	JACKSONVILLE	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	7478000	310000	558000	246000	8036000	31-Dec-12	NATICK	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	1422920	0	47623	47623	1470540	29-Jan-11	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	PEACHTREE CITY	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	VICTORIA	A1	BRITISH COLUMBIA	CANADA	Canada
Berry Dunn McNeil & Parker LLC (BDMP)	209000	12700	14700	2000	223700	31-Dec-12	CAMDEN	ME	MAINE	USA	US New England
PricewaterhouseCoopers LLP	265636	42059	84339	42280	349976	31-Dec-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	30-Sep-09	FRANKLIN	TN	TENNESSEE	USA	US Southeast
Dixon Hughes Goodman LLP	648720	75175	133000	57825	781720	31-Dec-12	COLUMBIA	SC	SOUTH CAROLINA	USA	US Southeast
BDO Seidman LLP	469631	317639	337439	19800	807070	30-Jun-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	MIDLOTHIAN	IL	ILLINOIS	USA	US Midwest
Grant Thornton LLP	316313	23795	23795	0	340108	31-Dec-09	DALLAS	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	200113	0	0	0	200113	31-Dec-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
KPMG LLP	3483000	19000	19000	0	3502000	31-Dec-10	BETHESDA	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	RICHARDSON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	SANTA MONICA	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1100000	792000	1674000	882000	2774000	31-Dec-10	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	29-Feb-12	SPRING	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	800795	56250	255244	147050	1056040	31-Dec-10	ROCHESTER	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	462200	0	47000	47000	509200	31-Dec-10	WESTLAKE VILLAGE	CA	CALIFORNIA	USA	US West
KPMG LLP	538400	8500	8500	0	546900	31-Dec-11	NASHVILLE	TN	TENNESSEE	USA	US Southeast
KPMG LLP	375500	0	46305	46305	421805	31-Dec-12	MEDFORD	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-11	COLUMBUS	OH	OHIO	USA	US Midwest
Ernst & Young LLP	12264000	1470040	4218840	2748800	16482800	31-Dec-10	WASHINGTON	DC	DISTRICT OF COLUMBIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-09	GUANGDONG PROVINCE	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	5382000	299000	1942000	1505000	7324000	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	1841300	6500	174498	166378	2015800	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	2213000	527000	820000	293000	3033000	30-Jun-10	SANTA ANA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	RIDGEWOOD	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	WILMINGTON	DE	DELAWARE	USA	US Mid Atlantic
KPMG LLP	353302	0	19265	19265	372567	31-Dec-10	BURNABY	A1	BRITISH COLUMBIA	CANADA	Canada
PricewaterhouseCoopers LLP	4883890	556414	1750870	1007450	6634760	31-Dec-10	LIMERICK	PA	PENNSYLVANIA	USA	US Mid Atlantic
Deloitte & Touche LLP	1153000	0	88000	88000	1241000	31-Dec-12	CHAOYANG DISTRICT BEIJING	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-10	CALGARY	A0	ALBERTA	CANADA	Canada
BDO USA LLP	595186	47900	47900	0	643086	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	3200000	500000	900000	400000	4100000	31-Mar-11	BERWYN	PA	PENNSYLVANIA	USA	US Mid Atlantic
Arnett & Foster PLLC	165000	36000	67174	10329	232174	31-Dec-12	MOOREFIELD	WV	WEST VIRGINIA	USA	US Mid Atlantic
Deloitte & Touche LLP	1232000	0	98000	45000	1330000	31-Dec-10	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	7622000	1055000	1238000	15000	8860000	31-Dec-11	WARREN	NJ	NEW JERSEY	USA	US Mid Atlantic
BDO USA LLP	340500	0	0	0	340500	31-Dec-12	GRAND CAYMAN	E9	CAYMAN ISLANDS	CAYMAN ISLANDS	Foreign
Ernst & Young LLP	538000	0	58000	58000	596000	31-Dec-10	THOMASVILLE	NC	NORTH CAROLINA	USA	US Southeast
PricewaterhouseCoopers LLP	343489	0	0	0	343489	31-Dec-09	RALEIGH	NC	NORTH CAROLINA	USA	US Southeast
KPMG LLP	5486000	1755000	4121000	2155000	9607000	31-Dec-09	MONTREAL	A8	QUEBEC	CANADA	Canada
Ernst & Young LLP	21624000	913113	1782290	869178	23406300	31-May-13	REDWOOD CITY	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	814500	0	263352	186702	1077850	25-Dec-12	SAINT LOUIS	MO	MISSOURI	USA	US Southeast
KPMG LLP	842000	0	29000	29000	871000	31-Dec-10	SHANGHAI	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
McGladrey & Pullen LLP	166477	65050	81425	16375	247902	31-Dec-10	PHILDADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-13	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	30-Nov-10	LAKE OSWEGO	OR	OREGON	USA	US West
unknown	0	0	0	0	0	31-Mar-13	SHEUNG SHUI	K3	HONG KONG	HONG KONG	Foreign
unknown	0	0	0	0	0	31-Dec-09	SALT LAKE CITY	UT	UTAH	USA	US West
KPMG LLP	1658550	0	76000	76000	1734550	31-Dec-12	ANN ARBOR	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Jan-13	LAKE FOREST	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	731789	0	79984	79984	811773	30-Nov-12	DAYTONA BEACH	FL	FLORIDA	USA	US Southeast
SR Snodgrass AC	174335	22583	25333	2750	199668	31-Dec-09	SANDUSKY	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-10	THREE RIVERS	MI	MICHIGAN	USA	US Midwest
Ernst & Young LLP	3881410	0	1393550	1087620	5274960	31-Dec-12	FULTON	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Jan-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	1075000	0	0	0	1075000	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	1829000	0	57457	53868	1886460	30-Sep-12	WILLIAMSVILLE	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	5136540	66782	186078	0	5322620	31-Dec-10	RIO GRANDE DO SUL	D5	BRAZIL	BRAZIL	Foreign
KPMG LLP	1203900	0	501363	493253	1705260	31-Dec-11	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
KPMG LLP	8132070	534419	938398	403979	9070470	31-Dec-11	SAINT PAUL	MN	MINNESOTA	USA	US Midwest
PricewaterhouseCoopers LLP	20062800	1543290	1671900	128608	21734700	31-Dec-12	PARIS	I0	FRANCE	FRANCE	Foreign
Ernst & Young LLP	430000	0	239950	239950	669950	31-Dec-12	NEW BRAUNFELS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	BURR RIDGE	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	1204000	0	107000	0	1311000	31-Dec-11	FORT LAUDERDALE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	FORT COLLINS	CO	COLORADO	USA	US West
Ernst & Young LLP	1995000	406000	1461000	1055000	3456000	31-Dec-09	LONG BEACH	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	667047	178155	179655	0	846702	1-Jan-10	MELBOURNE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-May-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Jan-11	SEAL BEACH	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	TAMPA	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	ORANGE	CA	CALIFORNIA	USA	US West
Moss Adams LLP	294000	0	51000	37000	345000	2-Jan-10	COMPTON	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	LAGUNA HILLS	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1250770	157618	308369	150751	1559140	31-Dec-11	MINNETONKA	MN	MINNESOTA	USA	US Midwest
Ernst & Young LLP	7129940	0	0	0	7129940	31-Dec-12	SAO PAULO - SP	D5	BRAZIL	BRAZIL	Foreign
unknown	0	0	0	0	0	30-Sep-11	SIOUX FALLS	SD	SOUTH DAKOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	ARGYLE	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1135600	0	53000	0	1188600	31-Dec-09	CEDAR RAPIDS	IA	IOWA	USA	US Midwest
KPMG LLP	719000	10000	10000	0	729000	31-Dec-12	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
unknown	0	0	0	0	0	31-Dec-12	MELBOURNE VICTORIA	C3	AUSTRALIA	AUSTRALIA	Foreign
Ernst & Young LLP	1134000	49000	74000	25000	1208000	30-Jan-10	IRVING	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	933000	74000	74000	0	1007000	31-Dec-12	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
KPMG LLP	644500	330160	330160	0	974660	31-Dec-10	LOUISVILLE	KY	KENTUCKY	USA	US Mid Atlantic
Ernst & Young LLP	398500	0	72205	72205	470705	31-Dec-11	CAMBRIDGE	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	510930	559642	735773	173003	1246700	30-Jun-11	MONETT	MO	MISSOURI	USA	US Southeast
KPMG LLP	1558300	87500	157500	70000	1715800	31-Aug-11	LAKE OSWEGO	OR	OREGON	USA	US West
PricewaterhouseCoopers LLP	6228240	221871	776549	515058	7004790	31-Dec-10	COLONIA SANTA FE	O5	MEXICO	MEXICO	Foreign
PricewaterhouseCoopers LLP	1912000	7500	46100	38600	1958100	31-Dec-09	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
McGladrey & Pullen LLP	734000	0	0	0	734000	31-Dec-11	SAN DIEGO	CA	CALIFORNIA	USA	US West
Crowe Horwath LLP	213000	31200	97290	63490	310290	31-Dec-12	JASPER	IN	INDIANA	USA	US Midwest
KPMG LLP	257500	0	78130	78130	335630	31-Dec-09	GLENS FALLS	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Apr-11	RICHMOND	A1	BRITISH COLUMBIA	CANADA	Canada
Deloitte & Touche LLP	700000	150000	176000	26000	876000	31-Dec-11	BEIJING	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-11	ROCHESTER	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Oct-12	TSIM SHA TSUI KOWLOON	K3	HONG KONG	HONG KONG	Foreign
Grant Thornton LLP	365703	0	49938	49938	415641	31-Dec-09	EDMOND	OK	OKLAHOMA	USA	US Southwest
Ernst & Young LLP	957700	0	13000	8000	970700	31-Dec-10	REDWOOD CITY	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1600000	166000	349000	183000	1949000	31-Dec-11	NORWALK	CT	CONNECTICUT	USA	US New England
Crowe Horwath LLP	180000	0	0	0	180000	31-Dec-10	BRIDGEHAMPTON	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	DOUGLAS	XX
Deloitte & Touche LLP	4937000	542000	2286000	1731000	7223000	2-Jan-10	PLEASANTON	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-13	VAN NUYS	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1266970	0	503954	503954	1770920	31-Dec-11	CALGARY	A0	ALBERTA	CANADA	Canada
Grant Thornton LLP	361155	0	106822	106822	467977	30-Jun-11	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	1546000	71000	114000	43000	1660000	31-Jan-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	1090000	30000	70000	10000	1160000	31-Dec-11	SANTIAGO	F3	CHILE	CHILE	Foreign
Ernst & Young LLP	6746890	484470	1084880	597413	7831770	31-Dec-11	VERNIER	V8	SWITZERLAND	SWITZERLAND	Foreign
Deloitte & Touche LLP	10799000	871000	871000	0	11670000	31-Dec-11	ATLANTA	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	3400000	1600000	1700000	100000	5100000	31-Dec-09	ATLANTA	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	1800030	0	221213	221213	2021250	2-Oct-10	EAST AURORA	NY	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	658073	0	0	0	658073	31-Dec-11	OKLAHOMA CITY	OK	OKLAHOMA	USA	US Southwest
Ernst & Young LLP	0	0	0	0	0	31-Dec-09	PERRYSBURG	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	CRANSTON	RI	RHODE ISLAND	USA	US New England
KPMG LLP	659074	54700	54700	0	713774	31-Dec-12	DUBLIN	OH	OHIO	USA	US Midwest
Brown Edwards & Company LLP	87150	15029	26279	11250	113429	31-Dec-09	HONAKER	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Sep-12	SCHAUMBURG	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	WHEAT RIDGE	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-09	IND PK NANSHAN DIST SHENZHEN	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	1541000	4500	727511	723011	2268510	31-Dec-10	WILMERDING	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Oct-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
KPMG LLP	67300000	17000000	25800000	8800000	93100000	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1115670	0	0	0	1115670	31-Dec-11	FREMONT	CA	CALIFORNIA	USA	US West
Moss Adams LLP	294000	0	51000	37000	345000	2-Jan-10	COMPTON	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1766200	36000	36000	0	1802200	31-Dec-12	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	306900	0	39442	39442	346342	31-Dec-12	LEES SUMMIT	MO	MISSOURI	USA	US Southeast
Grant Thornton LLP	609932	0	136460	136460	746392	31-Dec-10	BUFFALO GROVE	IL	ILLINOIS	USA	US Midwest
Grant Thornton LLP	314200	13400	13400	0	327600	31-Dec-09	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
Deloitte & Touche LLP	8859500	735300	766100	5500	9625600	31-Dec-10	NORTHBROOK	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	5600000	100000	100000	0	5700000	31-Dec-12	MADISON	NJ	NEW JERSEY	USA	US Mid Atlantic
KPMG LLP	119575	0	0	0	119575	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	2881000	311000	313000	0	3194000	31-Dec-10	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
Dixon Hughes Goodman LLP	402500	23530	74205	50675	476705	31-Dec-11	ELKIN	NC	NORTH CAROLINA	USA	US Southeast
Deloitte & Touche LLP	1649000	749000	2698000	746000	4347000	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	2085380	592355	799155	0	2884540	31-Dec-10	SAN JUAN	PR	PUERTO RICO	PUERTO RICO	US Southeast
Ernst & Young LLP	421000	31800	251700	219900	672700	31-Dec-10	SANTA MONICA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	PALM SPRINGS	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	10929000	1115000	3887000	2709000	14816000	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	448295	61834	101727	39893	550022	30-Jun-12	MISSISSAUGA	A6	ONTARIO	CANADA	Canada
Deloitte & Touche LLP	4845000	4179000	4473000	254000	9318000	31-Dec-11	JUNO BEACH	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	8692000	363000	1438000	474000	10130000	31-Dec-11	SAN DIEGO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	352190	181238	197165	15926	549354	31-Dec-10	CALGARY	A0	ALBERTA	CANADA	Canada
Ernst & Young LLP	506000	64000	639000	575000	1145000	31-Dec-10	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	WALTHAM	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	805063	0	0	0	805063	31-Dec-09	VOULA	J3	GREECE	GREECE	Foreign
unknown	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Sep-10	IRVING	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	420622	27200	89250	62050	509872	31-Dec-09	BROWN DEER	WI	WISCONSIN	USA	US Midwest
Ernst & Young LLP	1877890	697631	1239840	542214	3117740	31-Mar-12	SANTA MONICA	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	2436000	0	356000	69000	2792000	31-Dec-09	LIMA	D0	BERMUDA	BERMUDA	Foreign
KPMG LLP	2158000	172000	172000	0	2330000	31-Dec-11	BRIDGEPORT	CT	CONNECTICUT	USA	US New England
KPMG LLP	1303960	0	38701	38701	1342660	31-Dec-10	ADDISON	TX	TEXAS	USA	US Southwest
Wolf & Company PC (MA/NY)	440000	54480	125480	71000	565480	31-Dec-10	PITTSFIELD	MA	MASSACHUSETTS	USA	US New England
SingerLewak LLP	1236590	12000	12000	0	1248590	31-Dec-12	LOS ANGELES	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	5439000	2720000	2789000	58000	8228000	26-Sep-10	SAN DIEGO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	343000	0	0	0	343000	31-Dec-12	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
PricewaterhouseCoopers LLP	3000000	0	1000000	1000000	4000000	31-Dec-12	COLUMBUS	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Mar-10	BHARAT BUILDING	U0	SINGAPORE	SINGAPORE	Foreign
unknown	0	0	0	0	0	31-Dec-11	FREEHOLD	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-13	WASHINGTON BORO	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	2478300	869075	1002130	124150	3480430	31-Dec-10	BUFFALO	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-09	VANCOUVER	AZ	ARIZONA	USA	US Southwest
Hein & Associates LLP	341000	0	0	0	341000	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	1780690	4400	95075	89175	1875770	31-Dec-11	WALTHAM	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
PricewaterhouseCoopers LLP	1104000	10500	65200	46200	1169200	31-Dec-09	BURLINGTON	NC	NORTH CAROLINA	USA	US Southeast
Ernst & Young LLP	3718640	287480	706243	418763	4424880	31-Dec-10	SUNNYVALE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1598290	1500	48900	47400	1647190	31-Aug-09	PORTLAND	OR	OREGON	USA	US West
PricewaterhouseCoopers LLP	5111360	0	0	0	5111360	31-Dec-10	MEDELLIN	F8	COLOMBIA	COLOMBIA	Foreign
KPMG LLP	1228000	25000	303958	278958	1531960	30-Jun-12	BOSTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Aug-09	INVER GROVE HEIGHTS	MN	MINNESOTA	USA	US Midwest
Ernst & Young LLP	70327	0	0	0	70327	31-Dec-11	LA JOLLA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	ATLANTA	GA	GEORGIA	USA	US Southeast
EKS&H LLLP	324184	14000	14150	150	338334	31-Dec-12	LITTLETON	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-09	EPHRATA	PA	PENNSYLVANIA	USA	US Mid Atlantic
Deloitte & Touche LLP	757000	0	381011	356011	1138010	29-Jan-11	ANAHEIM	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Aug-11	BROOKLYN	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-13	BRIDGEWATER	NJ	NEW JERSEY	USA	US Mid Atlantic
KPMG LLP	1017600	0	0	0	1017600	31-Jan-13	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
Deloitte & Touche LLP	1738470	0	34067	34067	1772530	31-Dec-11	SHANGHAI	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-11	DFW AIRPORT	TX	TEXAS	USA	US Southwest
Grant Thornton LLP	403402	0	63899	58999	467301	31-Dec-12	CHARLOTTESVILLE	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-13	GEORGE TOWN	E9	CAYMAN ISLANDS	CAYMAN ISLANDS	Foreign
Ernst & Young LLP	16100000	1200000	2100000	900000	18200000	31-Dec-11	TULSA	OK	OKLAHOMA	USA	US Southwest
PricewaterhouseCoopers LLP	316804	0	5679	3861	322483	31-Dec-12	HAMDEN	CT	CONNECTICUT	USA	US New England
PricewaterhouseCoopers LLP	1163000	152000	190500	37000	1353500	30-Apr-11	MONROE	MI	MICHIGAN	USA	US Midwest
Deloitte & Touche LLP	2000000	0	0	0	2000000	31-Dec-12	DENVER	CO	COLORADO	USA	US West
KPMG LLP	3297960	164949	781230	244893	4079200	31-Dec-11	TORONTO	A6	ONTARIO	CANADA	Canada
PricewaterhouseCoopers LLP	960000	0	33032	26732	993032	30-Sep-12	PHOENIX	AZ	ARIZONA	USA	US Southwest
Deloitte & Touche LLP	1698320	380695	380695	0	2079020	31-Dec-09	PHOENIX	AZ	ARIZONA	USA	US Southwest
Ernst & Young LLP	3092000	1000	223000	222000	3315000	27-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	VILLA GUARDIA (COMO)	L6	ITALY	ITALY	Foreign
Deloitte & Touche LLP	13167000	0	543873	0	13710900	31-Dec-11	PARIS	I0	FRANCE	FRANCE	Foreign
unknown	0	0	0	0	0	31-Dec-09	HENDERSON	NV	NEVADA	USA	US West
KPMG LLP	100600	12750	12750	0	113350	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-10	NORWALK	CT	CONNECTICUT	USA	US New England
Grant Thornton LLP	570675	9630	11130	0	581805	31-Dec-10	BLOOMINGDALE	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	3383550	642604	642604	0	4026150	30-Sep-10	OMAHA	NE	NEBRASKA	USA	US Midwest
KPMG LLP	588000	0	94000	94000	682000	30-Dec-11	MENLO PARK	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	994959	389725	806403	416678	1801360	31-Dec-10	ARLINGTON	VA	VIRGINIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1519400	189925	1709320	1139550	3228720	31-Dec-09	BAGSVAERD	G7	DENMARK	DENMARK	Foreign
Deloitte & Touche LLP	3201000	1020000	2405000	414000	5606000	31-Dec-10	YORK	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	12482000	398360	663934	132787	13145900	31-Dec-10	WALLDORF	2M	GERMANY	GERMANY	Foreign
unknown	0	0	0	0	0	31-Dec-12	Wanchai Hong Kong	K3	HONG KONG	HONG KONG	Foreign
PricewaterhouseCoopers LLP	250036	98651	116697	18046	366733	31-Jan-13	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-10	LAS VEGAS	NV	NEVADA	USA	US West
Ernst & Young LLP	473900	0	277000	277000	750900	31-Dec-10	NORTH HOLLYWOOD	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	PRINCETON	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	1489200	79000	296233	217233	1785440	31-Dec-11	WESTBROOK	ME	MAINE	USA	US New England
PricewaterhouseCoopers LLP	3143000	5000	524000	502000	3667000	31-Mar-13	FREMONT	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	JERICHO	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	AUSTIN	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	1131040	0	0	0	1131040	31-Dec-11	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1907000	20000	59800	38000	1966800	31-Dec-12	WALTHAM	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-10	MURRAY	UT	UTAH	USA	US West
PricewaterhouseCoopers LLP	791100	10000	10000	0	801100	31-Dec-12	SAN JOSE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	23133000	8317000	8379000	50000	31512000	30-Jun-12	REDMOND	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	30-Jun-11	DENVER	CO	COLORADO	USA	US West
Ernst & Young LLP	4800000	400000	1000000	600000	5800000	31-Dec-11	ENGLEWOOD	CO	COLORADO	USA	US West
BDO Seidman LLP	695030	96600	97025	425	792055	31-Dec-09	COEUR DALENE	ID	IDAHO	USA	US West
PricewaterhouseCoopers LLP	0	0	0	0	0	30-Sep-13	MCLEAN	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	SHANGHAI	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-10	SUNNY ISLES BEACH	FL	FLORIDA	USA	US Southeast
UHY LLP	0	0	0	0	0	30-Sep-13	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	LOS ANGELES	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	DELRAY BEACH	FL	FLORIDA	USA	US Southeast
KPMG LLP	1803700	12500	296850	185350	2100550	31-Dec-12	BUFFALO	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	LAGUNA NIGUEL	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	4338000	81000	610000	529000	4948000	31-Dec-09	BOSTON	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	700772	0	1800	0	702572	31-Dec-12	LEXINGTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	CAMARILLO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Jul-13	ATHENS	J3	GREECE	GREECE	Foreign
unknown	0	0	0	0	0	31-Dec-10	WEST COVINA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-10	IRVINE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	5191890	959170	961952	2782	6153840	30-Jun-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	IRVINE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	SACRAMENTO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1708390	83000	83000	0	1791390	31-Dec-12	AUSTIN	TX	TEXAS	USA	US Southwest
KPMG LLP	941000	87000	738000	185000	1679000	31-Jul-10	MELVILLE	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	9100000	300000	2200000	1900000	11300000	31-Dec-10	TAYLOR	MI	MICHIGAN	USA	US Midwest
Deloitte & Touche LLP	652000	275193	552960	277767	1204960	31-Dec-12	CUDAHY	WI	WISCONSIN	USA	US Midwest
Ernst & Young LLP	113926	0	0	0	113926	31-Dec-12	ANCASTER	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-10	RIDGEWOOD	NJ	NEW JERSEY	USA	US Mid Atlantic
BKD LLP	414800	60128	96738	36610	511538	31-Dec-11	PIKEVILLE	KY	KENTUCKY	USA	US Mid Atlantic
KPMG LLP	233973	57500	71500	0	305473	31-Dec-10	CAPE MAY COURT HOUSE	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	406000	37000	86000	36000	492000	31-Dec-10	HAIFA	L3	ISRAEL	ISRAEL	Foreign
PricewaterhouseCoopers LLP	1644000	15000	138000	123000	1782000	31-Dec-09	THE WOODLANDS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	RANCHO SANTA MARGARITA	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Dec-09	BIRMINGHAM	AL	ALABAMA	USA	US Southeast
PricewaterhouseCoopers LLP	906212	0	54739	52939	960951	30-Dec-11	MELBOURNE	FL	FLORIDA	USA	US Southeast
KPMG LLP	1319740	17000	163000	146000	1482740	31-Dec-12	HILLSBORO	OR	OREGON	USA	US West
PricewaterhouseCoopers LLP	794500	21710	66373	44663	860873	31-Dec-12	LOS ANGELES	CA	CALIFORNIA	USA	US West
KPMG LLP	1400000	34038	65230	29750	1465230	31-Dec-12	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	DENVER	CO	COLORADO	USA	US West
Grant Thornton LLP	943938	135665	207218	71553	1151160	31-Dec-11	PLANO	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Jun-12	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-May-10	SHENZHEN P.R.C.	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	30-Sep-09	SHAANXI	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	270000	0	0	0	270000	31-Oct-09	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-11	LAS VEGAS	NV	NEVADA	USA	US West
Deloitte & Touche LLP	1031000	0	119000	119000	1150000	31-Mar-10	CHATSWORTH	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	GETZVILLE	NY	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	1097440	0	321429	321429	1418870	31-Dec-09	SANTA CLARA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	SAN ANTONIO	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	CENTRAL	K3	HONG KONG	HONG KONG	Foreign
PricewaterhouseCoopers LLP	4617000	37000	679000	427000	5296000	31-Dec-11	TOLEDO	OH	OHIO	USA	US Midwest
PricewaterhouseCoopers LLP	1185940	250071	482596	225675	1668540	31-Dec-10	MORRISVILLE	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	SANTA MONICA	CA	CALIFORNIA	USA	US West
Crowe Horwath LLP	480000	0	0	0	480000	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	83780	0	20000	20000	103780	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	MIDDLETOWN	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	SAND CITY	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	582240	0	14664	14664	596904	30-Sep-11	NEWPORT BEACH	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Apr-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-10	NORFOLK	NE	NEBRASKA	USA	US Midwest
Deloitte & Touche LLP	757035	35000	35000	0	792035	31-Dec-09	ATLANTA	GA	GEORGIA	USA	US Southeast
KPMG LLP	2123680	76407	76407	0	2200090	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1064000	45000	163000	118000	1227000	31-Dec-09	AUSTIN	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	SALINAS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Ziv Haft Certified Public Accountants	760000	0	190000	190000	950000	31-Mar-13	HAIFA BAY	L3	ISRAEL	ISRAEL	Foreign
PricewaterhouseCoopers LLP	1218610	192278	456788	264510	1675400	31-Dec-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
PricewaterhouseCoopers LLP	1123500	0	124429	122510	1247930	31-Dec-11	DALLAS	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1560000	145000	145000	0	1705000	3-Jan-09	ATLANTA	GA	GEORGIA	USA	US Southeast
Hein & Associates LLP	218026	0	50046	30955	268072	31-Dec-11	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	28-Feb-13	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	NORCROSS	GA	GEORGIA	USA	US Southeast
KPMG LLP	5600000	1369000	1599000	230000	7199000	31-Dec-09	THE WOODLANDS	TX	TEXAS	USA	US Southwest
KPMG LLP	851693	0	0	0	851693	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
BDO USA LLP	567000	0	26134	26134	593134	31-Jul-10	NORWOOD	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	ATHENS	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
Deloitte & Touche LLP	2641280	833204	833204	0	3474490	31-Dec-12	SAO PAULO	D5	BRAZIL	BRAZIL	Foreign
Deloitte & Touche LLP	1025000	498900	649877	150977	1674880	30-Jun-10	FORT WORTH	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1494960	57424	208769	151345	1703730	31-Dec-09	ROGERS	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	ESCONDIDO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	KOWLOON BAY	K3	HONG KONG	HONG KONG	Foreign
unknown	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	BALTIMORE	MD	MARYLAND	USA	US Mid Atlantic
Deloitte & Touche LLP	2758570	0	0	0	2758570	31-Dec-11	RIO DE JANEIRO RJ	D5	BRAZIL	BRAZIL	Foreign
Ernst & Young LLP	27000000	5000000	7100000	2000000	34100000	31-Dec-10	ZURICH	V8	SWITZERLAND	SWITZERLAND	Foreign
unknown	0	0	0	0	0	31-Dec-10	HILO	HI	HAWAII	USA	US West
Ernst & Young LLP	876100	41000	86300	45300	962400	31-Dec-12	CHICAGO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Jul-13	BROOKLYN	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Sep-11	CENTERVILLE	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-10	GREENWICH	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	WELLESLEY	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-11	MELBOURNE	C3	AUSTRALIA	AUSTRALIA	Foreign
KPMG LLP	1438400	7650	7650	0	1446050	31-Dec-09	LOS ANGELES	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-11	CAMBRIDGE	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	679000	0	51150	51150	730150	2-Feb-13	WARRENDALE	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-11	HAZARD	KY	KENTUCKY	USA	US Mid Atlantic
Ernst & Young LLP	1100000	100000	171000	71000	1271000	31-Dec-10	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
Deloitte & Touche LLP	3542000	377000	410000	33000	3952000	30-Sep-12	CEDAR RAPIDS	IA	IOWA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	DENVER	CO	COLORADO	USA	US West
Deloitte & Touche LLP	706625	121000	229790	108790	936415	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Berry Dunn McNeil & Parker LLC (BDMP)	199500	17100	20400	3300	219900	31-Dec-11	CAMDEN	ME	MAINE	USA	US New England
PricewaterhouseCoopers LLP	3884020	561751	1595140	286946	5479160	29-Jun-13	MILPITAS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Sep-10	CHICAGO	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	2502000	19000	704000	86000	3206000	31-Dec-12	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	SINGAPORE	U0	SINGAPORE	SINGAPORE	Foreign
KPMG LLP	947650	59900	59900	0	1007550	1-Aug-09	PROVIDENCE	RI	RHODE ISLAND	USA	US New England
Ernst & Young LLP	515500	0	0	0	515500	31-Dec-09	CHICAGO	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	9286000	5000	56000	51000	9342000	31-Dec-11	CHICAGO	IL	ILLINOIS	USA	US Midwest
SR Snodgrass AC	216432	37323	180825	58750	397257	31-Dec-12	ELLWOOD CITY	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	5340000	90000	481000	270000	5821000	31-Dec-09	TOLEDO	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	HUNTSVILLE	AL	ALABAMA	USA	US Southeast
BDO USA LLP	504954	677937	827567	149630	1332520	28-Feb-13	FORT WORTH	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	COCONUT CREEK	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	3281600	458387	962629	492213	4244230	31-Dec-10	CHICAGO	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	1037930	0	71839	71839	1109770	31-Dec-11	ARLINGTON	VA	VIRGINIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	500000	0	0	0	500000	31-Dec-09	MONTE CARLO MC	O9	MONACO	MONACO	Foreign
PricewaterhouseCoopers LLP	1519000	325000	352000	27000	1871000	31-Dec-11	BELLEVUE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-11	FLUSHING	NY	NEW YORK	USA	US Mid Atlantic
Mayer Hoffman McCann PC	167300	0	0	0	167300	30-Sep-12	SAN DIEGO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1460000	0	320000	215000	1780000	30-Apr-09	SANTA CLARA	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	3412400	2800	1631400	1628600	5043800	31-Dec-11	ELYRIA	OH	OHIO	USA	US Midwest
PricewaterhouseCoopers LLP	6538000	678000	1029000	348000	7567000	31-Dec-11	PARK RIDGE	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	0	0	0	0	0	30-Nov-10	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
unknown	0	0	0	0	0	31-Mar-12	ENCINO	CA	CALIFORNIA	USA	US West
KPMG LLP	2626000	247000	342000	95000	2968000	31-Dec-12	RADNOR	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	3200000	100000	100000	0	3300000	31-Dec-10	CARMEL	IN	INDIANA	USA	US Midwest
PricewaterhouseCoopers LLP	8285340	353304	1168210	166433	9453550	31-Dec-11	RESTON	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Oct-11	MASON CITY	IA	IOWA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	AVOCA	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	966544	525	3555	0	970099	31-Dec-09	BUENOS AIRES	C1	ARGENTINA	ARGENTINA	Foreign
KPMG LLP	1138190	0	281533	281533	1419720	31-Dec-12	HILLSBORO	OR	OREGON	USA	US West
KPMG LLP	1069180	136000	186000	50000	1255180	31-Dec-10	CHICAGO	IL	ILLINOIS	USA	US Midwest
KPMG LLP	386700	0	134085	134085	520785	31-Dec-09	ITHACA	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	13126000	1167000	3997000	1792000	17123000	31-Dec-11	AKRON	OH	OHIO	USA	US Midwest
KPMG LLP	785986	244465	244465	0	1030450	31-Dec-11	ANCHORAGE	AK	ALASKA	USA	US West
PricewaterhouseCoopers LLP	1012500	150979	189506	35927	1202010	28-Apr-12	MONROE	MI	MICHIGAN	USA	US Midwest
Deloitte & Touche LLP	1068280	0	32307	32307	1100580	3-Jul-11	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Apr-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Nov-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Crowe Horwath LLP	345000	0	60000	60000	405000	30-Sep-11	NAMPA	ID	IDAHO	USA	US West
unknown	0	0	0	0	0	31-Dec-09	BENSALEM	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	957065	0	10798	8803	967863	31-Dec-09	BOCA RATON	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Oct-12	GRANITE FALLS	MN	MINNESOTA	USA	US Midwest
KPMG LLP	1225150	37000	158500	121500	1383650	30-Jul-11	PROVIDENCE	RI	RHODE ISLAND	USA	US New England
KPMG LLP	6372000	0	458000	456000	6830000	29-Jun-13	PHOENIX	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	BALA CYNWYD	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	CALGARY	A0	ALBERTA	CANADA	Canada
Ernst & Young LLP	2302850	2130	2169690	2167560	4472530	31-Dec-11	TOLEDO	OH	OHIO	USA	US Midwest
PricewaterhouseCoopers LLP	3851500	794386	1413700	129530	5265210	31-Dec-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-09	AKRON	OH	OHIO	USA	US Midwest
McGladrey & Pullen LLP	626386	0	0	0	626386	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	1039300	0	241800	239800	1281100	31-Dec-09	NORTHFIELD	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	THOMASVILLE	AL	ALABAMA	USA	US Southeast
McGladrey LLP	429000	0	129000	106000	558000	31-Mar-13	BILLERICA	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	30-Sep-09	KANSAS CITY	KS	KANSAS	USA	US Midwest
Deloitte & Touche LLP	4993260	582740	600740	18000	5594000	31-Dec-09	PEMBROKE	D0	BERMUDA	BERMUDA	Foreign
unknown	0	0	0	0	0	31-Aug-09	BROOKLYN	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	WEST PALM BEACH	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Mar-12	COSTA MESA	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	6082000	269000	393000	120000	6475000	31-Dec-09	NASSAU	D0	BERMUDA	BERMUDA	Foreign
PricewaterhouseCoopers LLP	2399400	11175	107794	96619	2507190	30-Sep-11	LOS ANGELES	CA	CALIFORNIA	USA	US West
KPMG LLP	626759	25000	156260	0	783019	31-Dec-12	ANCHORAGE	AK	ALASKA	USA	US West
unknown	0	0	0	0	0	30-Jun-12	OKLAHOMA CITY	OK	OKLAHOMA	USA	US Southwest
Ernst & Young LLP	1105620	0	55922	53927	1161540	30-Apr-11	CHICAGO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	MIRABEL	A8	QUEBEC	CANADA	Canada
KPMG LLP	789500	5000	155000	150000	944500	24-Jun-09	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Jun-12	PLYMOUTH	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	DULUTH	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	4049670	293000	1749460	1454460	5799130	30-Sep-12	CHESTERBROOK	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	GREAT NECK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-09	BOULDER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	25-Dec-10	EVANSVILLE	IN	INDIANA	USA	US Midwest
unknown	0	0	0	0	0	30-Nov-12	RENO	NV	NEVADA	USA	US West
KPMG LLP	503000	36000	36000	0	539000	31-Dec-09	DENVER	CO	COLORADO	USA	US West
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Dec-12	BALTIMORE	MD	MARYLAND	USA	US Mid Atlantic
Ernst & Young LLP	543426	0	5495	3500	548921	31-Dec-12	SAN DIEGO	CA	CALIFORNIA	USA	US West
KPMG LLP	3166000	45000	241000	196000	3407000	31-Dec-11	RICHARDSON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	WILMINGTON	DE	DELAWARE	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	NORTH BILLERICA	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	1903000	95000	414000	319000	2317000	31-Jan-09	BENSALEM	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1293800	22000	65794	41994	1359590	31-Dec-11	BURLINGTON	NC	NORTH CAROLINA	USA	US Southeast
PricewaterhouseCoopers LLP	1753120	140123	214826	70203	1967950	31-Dec-09	TUCSON	AZ	ARIZONA	USA	US Southwest
PricewaterhouseCoopers LLP	2537000	227000	655000	420000	3192000	31-Mar-09	FREMONT	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Sep-11	HENDERSON	NV	NEVADA	USA	US West
Deloitte & Touche LLP	1295150	0	461712	461712	1756860	29-Dec-12	SUNNYVALE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	LOMBARD	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	1742440	60000	269774	209774	2012220	31-Dec-09	SUWANEE	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	BRIDGEPORT	WV	WEST VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-12	ENFIELD	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-12	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	WINTER PARK	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	649800	0	0	0	649800	31-Dec-11	DENVER	CO	COLORADO	USA	US West
PricewaterhouseCoopers LLP	613245	157056	192474	35418	805719	31-Dec-11	CALGARY	A0	ALBERTA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-10	DENVER	CO	COLORADO	USA	US West
Ernst & Young LLP	400000	0	22000	22000	422000	31-Dec-12	AUSTIN	TX	TEXAS	USA	US Southwest
KPMG LLP	3292000	1425000	2278000	853000	5570000	1-Dec-12	ST PAUL	MN	MINNESOTA	USA	US Midwest
Grant Thornton LLP	546000	63000	281795	40500	827795	31-Dec-09	LAKE SUCCESS	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Apr-13	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	5228740	0	2142330	2106020	7371060	31-Mar-13	TOKYO	M0	JAPAN	JAPAN	Foreign
unknown	0	0	0	0	0	31-Dec-10	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1365000	172000	470000	233000	1835000	31-Dec-12	SANTIAGO	F3	CHILE	CHILE	Foreign
unknown	0	0	0	0	0	30-Sep-09	WASHINGTON	DC	DISTRICT OF COLUMBIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	TULSA	OK	OKLAHOMA	USA	US Southwest
KPMG LLP	854270	513710	1620900	153711	2475170	31-Dec-09	BUFFALO	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1631000	331000	669000	38000	2300000	30-Jun-09	MELROSE ARCH	T3	SOUTH AFRICA	SOUTH AFRICA	Foreign
unknown	0	0	0	0	0	31-Dec-10	OAK BROOK	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Nov-11	WASHINGTON	DC	DISTRICT OF COLUMBIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	DALLAS	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	840000	0	3000	3000	843000	31-Dec-12	REDWOOD CITY	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1145020	57150	177664	120514	1322680	31-Dec-10	AUSTIN	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	365000	10000	62400	17400	427400	31-Dec-11	CLINTON	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-11	GEORGE TOWN	E9	CAYMAN ISLANDS	CAYMAN ISLANDS	Foreign
unknown	0	0	0	0	0	31-Dec-10	SALT LAKE CITY	UT	UTAH	USA	US West
Deloitte & Touche LLP	3322000	100000	1071000	971000	4393000	31-Dec-12	SUSSEX	WI	WISCONSIN	USA	US Midwest
Deloitte & Touche LLP	657835	12000	27000	5000	684835	26-Dec-10	GREENWOOD VILLAGE	CO	COLORADO	USA	US West
KPMG LLP	930000	74423	75923	1500	1005920	1-Jan-11	ITASCA	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	4012000	2227000	3058000	761000	7070000	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Plante & Moran PLLC	192750	7110	70794	14600	263544	31-Dec-11	MONROE	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	1-Jan-11	APPLETON	WI	WISCONSIN	USA	US Midwest
KPMG LLP	706895	0	424137	424137	1131030	31-Mar-10	COUNTY DUBLIN	L2	IRELAND	IRELAND	Foreign
unknown	0	0	0	0	0	31-Dec-09	HERZLIYA	L3	ISRAEL	ISRAEL	Foreign
Deloitte & Touche LLP	0	0	0	0	0	31-Dec-12	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
unknown	0	0	0	0	0	31-Dec-10	INDIANAPOLIS	IN	INDIANA	USA	US Midwest
Ernst & Young LLP	676167	5750	20750	15000	696917	31-Dec-09	SAN DIEGO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	89900	0	0	0	89900	31-Dec-12	DALLAS	TX	TEXAS	USA	US Southwest
Burr Pilger Mayer Inc (LLP)	219440	166842	464586	297744	684026	31-Aug-12	NOVATO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	828551	0	95042	69149	923593	31-Dec-11	VALENCIA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	LOS ANGELES	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	5552120	316810	538260	77167	6090380	31-Dec-10	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
JH Cohn LLP	325000	35000	35000	0	360000	30-Jun-11	CLEARWATER	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	PLYMOUTH	MN	MINNESOTA	USA	US Midwest
KPMG LLP	447500	0	47885	47885	495385	31-Dec-10	PROVIDENCE	RI	RHODE ISLAND	USA	US New England
KPMG LLP	1726700	179500	239500	60000	1966200	31-Dec-09	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	2-Jan-10	AUSTIN	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	RED BANK	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	FAIRMONT	WV	WEST VIRGINIA	USA	US Mid Atlantic
Ernst & Young LLP	935000	195000	195000	0	1130000	31-Oct-11	TORONTO	A6	ONTARIO	CANADA	Canada
James Stafford Inc/CA	20793	0	0	0	20793	28-Feb-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	10600000	1000000	1400000	400000	12000000	31-Dec-12	TULSA	OK	OKLAHOMA	USA	US Southwest
unknown	0	0	0	0	0	30-Jun-13	RANCHO CORDOVA	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	391900	0	0	0	391900	31-Dec-12	CHAPEL HILL	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	IRVING	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1246990	42000	88115	44120	1335100	31-Dec-12	FLINT	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	28-Feb-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-12	MIDDLESEX ENGLAND	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
Ernst & Young LLP	826000	38000	660000	622000	1486000	31-Dec-11	ANN ARBOR	MI	MICHIGAN	USA	US Midwest
PricewaterhouseCoopers LLP	829000	570000	570000	0	1399000	31-Dec-09	MOUNTAIN VIEW	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Oct-11	GREENWOOD VILLAGE	CO	COLORADO	USA	US West
Grant Thornton LLP	784214	0	3750	0	787964	31-Jan-09	NILES	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	1283000	112500	129600	14100	1412600	27-Apr-13	MONROE	MI	MICHIGAN	USA	US Midwest
Deloitte & Touche LLP	655000	2200	91200	89000	746200	29-Jan-11	FOOTHILL RANCH	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1414370	0	476000	476000	1890370	31-Dec-09	OKLAHOMA CITY	OK	OKLAHOMA	USA	US Southwest
unknown	0	0	0	0	0	30-Sep-09	ALISO VIEJO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	4569520	0	2345	0	4571870	31-Aug-12	IRVING	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	2040680	231258	249376	18118	2290060	31-Dec-11	THE WOODLANDS	TX	TEXAS	USA	US Southwest
KPMG LLP	406740	0	74746	74746	481486	31-Dec-12	OMAHA	NE	NEBRASKA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	IRVINE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	2861500	131000	309000	178000	3170500	31-Dec-11	CLEVELAND	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Jan-11	THUNDER BAY	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-12	FORT WORTH	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	551000	0	0	0	551000	31-Dec-09	WAKEFIELD	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	794000	147000	442000	162000	1236000	31-Dec-10	QUINCY	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	2479100	0	739700	659700	3218800	31-Jan-12	SAN RAFAEL	CA	CALIFORNIA	USA	US West
KPMG LLP	2154820	12500	247700	135200	2402520	31-Dec-10	SAN DIEGO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	2597000	154000	1260000	1100000	3857000	31-Dec-10	ALBUQUERQUE	NM	NEW MEXICO	USA	US Southwest
KPMG LLP	515208	0	197252	197252	712460	31-Dec-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	532100	17400	17400	0	549500	31-Dec-09	ROCKLAND	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	820000	25000	25000	0	845000	31-Dec-09	AUSTIN	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	MILPITAS	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	133657	0	0	0	133657	31-Aug-13	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-09	CARSON CITY	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	BLOOMFIELD HILLS	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Oct-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Frazer Frost LLP	196192	20030	20030	0	216222	29-May-10	JACKSON	MS	MISSISSIPPI	USA	US Southeast
PricewaterhouseCoopers LLP	4021100	24800	506600	472800	4527700	31-Dec-11	COLUMBIA	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	WARREN	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-09	CENTRAL	K3	HONG KONG	HONG KONG	Foreign
unknown	0	0	0	0	0	29-Feb-12	INDIANAPOLIS	IN	INDIANA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	ORLANDO	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	0	0	0	0	0	29-Sep-13	SAN DIEGO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	314500	0	0	0	314500	30-Sep-09	OKLAHOMA CITY	OK	OKLAHOMA	USA	US Southwest
RBSM LLP	127936	1921	6646	4725	134582	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Jun-12	CORONA	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1590000	0	0	0	1590000	31-Dec-12	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Oct-10	COCONUT CREEK	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	DALLAS	TX	TEXAS	USA	US Southwest
Porter Keadle Moore LLC (LLP)	241000	0	0	0	241000	31-Dec-12	LAFAYETTE	LA	LOUISIANA	USA	US Southeast
Ernst & Young LLP	345000	262950	452445	187500	797445	31-Dec-10	MINNETONKA	MN	MINNESOTA	USA	US Midwest
Chr Mortensen - Revisionsfirma	7627	0	3152	3152	10779	30-Jun-12	RANDOLPH	VT	VERMONT	USA	US New England
Ernst & Young LLP	881549	0	118817	118817	1000370	30-Jun-10	MOUNT AIRY	NC	NORTH CAROLINA	USA	US Southeast
Grant Thornton LLP	132500	0	6825	6825	139325	31-Dec-12	DAYTONA BEACH	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-13	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	3115000	50000	1610000	1515000	4725000	24-Jun-12	EL SEGUNDO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	5420000	130000	140000	10000	5560000	30-Sep-12	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	KINGSEY FALLS	A8	QUEBEC	CANADA	Canada
Ernst & Young LLP	3895000	1482000	1531000	49000	5426000	30-Jun-10	OAKLAND	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Nov-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	28-Feb-10	IRVINE	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	1926000	0	0	0	1926000	30-Jun-13	SUNNYVALE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1138820	134901	952151	646271	2090970	31-Dec-09	CAMBRIDGE	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
KPMG LLP	2042000	26000	278000	248000	2320000	31-Dec-12	BALTIMORE	MD	MARYLAND	USA	US Mid Atlantic
KPMG LLP	905365	0	7772	7772	913137	31-Mar-10	CENTRAL	K3	HONG KONG	HONG KONG	Foreign
Ernst & Young LLP	3089500	1000	166000	165000	3255500	25-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	30-Aug-09	MONTICELLO	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	GREENVILLE	SC	SOUTH CAROLINA	USA	US Southeast
Crowe Horwath LLP	225000	37169	75194	38025	300194	31-Dec-09	NAPLES	FL	FLORIDA	USA	US Southeast
BDO USA LLP	375366	0	0	0	375366	31-Dec-11	AZUSA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Sep-10	BLOOMFIELD HILLS	MI	MICHIGAN	USA	US Midwest
Salberg & Company PA	114800	1800	1800	0	116600	31-Dec-10	STUART	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	29879000	2942000	4044000	748000	33923000	30-Jun-10	CINCINNATI	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	30-Sep-10	NEVADA	IA	IOWA	USA	US Midwest
Ernst & Young LLP	807785	15300	30300	15000	838085	31-Dec-09	ATLANTA	GA	GEORGIA	USA	US Southeast
BDO USA LLP	1398000	0	0	0	1398000	28-Jan-12	SECAUCUS	NJ	NEW JERSEY	USA	US Mid Atlantic
KPMG LLP	1799390	0	16455	16455	1815850	31-Dec-09	FRANKLIN	TN	TENNESSEE	USA	US Southeast
Deloitte & Touche LLP	6655620	205924	531302	325378	7186920	31-Dec-09	CANONSBURG	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	14227000	311000	6553000	5811000	20780000	31-Dec-10	CO. DUBLIN	L2	IRELAND	IRELAND	Foreign
Ernst & Young LLP	3667920	291250	2673670	2382420	6341590	31-Dec-09	CHICAGO	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	250000	0	35000	35000	285000	31-Dec-09	LEXINGTON	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	846875	0	50170	23670	897045	30-Sep-09	PHOENIX	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Sep-09	VIENNA	VA	VIRGINIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	17308700	2009580	4991640	313901	22300300	30-Sep-11	SYDNEY	C3	AUSTRALIA	AUSTRALIA	Foreign
unknown	0	0	0	0	0	31-Dec-11	FARGO	ND	NORTH DAKOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Mar-13	DRAPER	UT	UTAH	USA	US West
unknown	0	0	0	0	0	28-Feb-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-10	CHICAGO	IL	ILLINOIS	USA	US Midwest
KPMG LLP	673000	30000	315000	280000	988000	31-Dec-09	YOQNEAM	L3	ISRAEL	ISRAEL	Foreign
P Parikh & Associates CA	105534	0	0	0	105534	31-Mar-10	NEW DELHI	K7	INDIA	INDIA	Foreign
Ernst & Young LLP	3838000	337000	2253000	1916000	6091000	31-Dec-10	CHEVY CHASE	MD	MARYLAND	USA	US Mid Atlantic
Deloitte & Touche LLP	3493620	387071	764158	367987	4257780	31-Dec-09	CHICAGO	IL	ILLINOIS	USA	US Midwest
McGladrey & Pullen LLP	300000	0	0	0	300000	31-Dec-09	SAINT PETERSBURG	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	1033000	3000	7500	0	1040500	29-Jan-12	WINSTON SALEM	NC	NORTH CAROLINA	USA	US Southeast
KPMG LLP	998000	18090	18090	0	1016090	3-Jan-09	ITASCA	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	30-Sep-10	ROSEMONT	IL	ILLINOIS	USA	US Midwest
Grant Thornton LLP	2392000	32000	32000	0	2424000	30-Sep-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-10	HILLSIDE	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-09	BELLAIRE	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1156540	152831	214964	62133	1371510	29-Jan-11	ATLANTA	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	595725	1995	25216	23221	620941	31-Dec-10	SAN MATEO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	SANTA ANA	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	10382300	27893	139464	54236	10521800	31-Dec-11	CENTRAL	F4	CHINA	CHINA	Foreign
Deloitte & Touche LLP	113835	0	207700	207700	321535	31-Dec-09	BOSTON	MA	MASSACHUSETTS	USA	US New England
Mayer Hoffman McCann PC	232000	0	7500	7500	239500	31-Jul-09	EL CAJON	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	CHERRY HILL	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Nov-09	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10
unknown	0	0	0	0	0	31-Dec-10	GETZVILLE	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	1632820	122600	1500080	603890	3132910	31-Oct-12	BOSTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	PARIS	KY	KENTUCKY	USA	US Mid Atlantic
Grant Thornton LLP	600000	100000	100000	0	700000	31-Dec-12	SOUTHFIELD	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Jul-10	SHANGHAI	F4	CHINA	CHINA	Foreign
SR Snodgrass AC	202263	30392	106601	50209	308864	31-Dec-11	ELLWOOD CITY	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Jan-12	MONSEY	NY	NEW YORK	USA	US Mid Atlantic
Spicer Jeffries LLP	60000	0	0	0	60000	31-Dec-09	ALAMEDA	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	11949000	1125000	10167000	7700000	22116000	31-Dec-12	PETAH TIKVA	L3	ISRAEL	ISRAEL	Foreign
KPMG LLP	4469000	162570	922844	732474	5391840	31-Dec-10	MONROE	LA	LOUISIANA	USA	US Southeast
Ernst & Young LLP	346657	0	152500	152500	499157	31-Dec-11	SAN DIEGO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1686000	155000	163000	8000	1849000	1-Jan-11	AUSTIN	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	LONDON	A6	ONTARIO	CANADA	Canada
PricewaterhouseCoopers LLP	1418560	52243	588403	536160	2006960	31-Dec-11	HUNT VALLEY	MD	MARYLAND	USA	US Mid Atlantic
Ernst & Young LLP	1217600	106221	308248	8000	1525850	31-Dec-09	SALT LAKE CITY	UT	UTAH	USA	US West
unknown	0	0	0	0	0	31-Dec-11	HASTINGS	NE	NEBRASKA	USA	US Midwest
Ernst & Young LLP	510170	115054	115054	0	625224	31-Dec-10	BEIJING	F4	CHINA	CHINA	Foreign
KPMG LLP	1490000	11872	11872	0	1501870	31-Dec-10	PEMBROKE	D0	BERMUDA	BERMUDA	Foreign
Deloitte & Touche LLP	1945190	0	0	0	1945190	31-Dec-11	BEAUMONT	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	ST. LOUIS	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	MIAMI	FL	FLORIDA	USA	US Southeast
KPMG LLP	306900	0	39442	39442	346342	31-Dec-12	LEES SUMMIT	MO	MISSOURI	USA	US Southeast
KPMG LLP	6982500	202391	708369	404782	7690870	31-Dec-11	CALGARY	A0	ALBERTA	CANADA	Canada
PricewaterhouseCoopers LLP	1070240	87965	87965	0	1158200	31-Dec-09	SHANGHAI	F4	CHINA	CHINA	Foreign
Deloitte & Touche LLP	2002000	0	213000	72000	2215000	31-Dec-11	SAN DIEGO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	2160000	20000	592000	569000	2752000	30-Mar-13	BRAINTREE	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	SANTA MONICA	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	882700	0	60000	0	942700	31-Dec-12	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Aug-12	ORANGEBURG	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	SHENZHEN	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
Grant Thornton LLP	1987960	0	0	0	1987960	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Aug-12	KOH SAMUI	W1	THAILAND	THAILAND	Foreign
unknown	0	0	0	0	0	31-Dec-09	HUNT VALLEY	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	MINDEN	LA	LOUISIANA	USA	US Southeast
Grant Thornton LLP	243803	0	4650	0	248453	31-Dec-10	MADISON	WI	WISCONSIN	USA	US Midwest
Deloitte & Touche LLP	1766200	36000	36000	0	1802200	31-Dec-12	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	31-Mar-12	SICHUI	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-10	RIDGEWOOD	NJ	NEW JERSEY	USA	US Mid Atlantic
CF & Co LLP	274000	5000	106000	101000	380000	30-Jun-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	6560000	93000	2043000	1950000	8603000	31-Dec-11	GREENSBORO	NC	NORTH CAROLINA	USA	US Southeast
KPMG LLP	1565000	15000	35000	20000	1600000	1-Oct-11	EDEN PRAIRIE	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	REHOVOT	L3	ISRAEL	ISRAEL	Foreign
Deloitte & Touche LLP	4700000	141400	387027	245627	5087030	31-Dec-09	WYOMISSING	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	1213870	31845	62743	30898	1276610	31-Oct-12	HORSHAM	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	1768000	155000	631000	476000	2399000	31-Dec-11	FRANKLIN	TN	TENNESSEE	USA	US Southeast
Deloitte & Touche LLP	1077940	7150	346070	338920	1424010	31-Dec-10	JACKSONVILLE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	SANTA CLARA	CA	CALIFORNIA	USA	US West
KPMG LLP	46163000	1476630	3219540	1670290	49382500	31-Mar-13	TOKYO	M0	JAPAN	JAPAN	Foreign
PricewaterhouseCoopers LLP	2421140	0	2303430	2303430	4724570	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Sep-09	NEENAH	WY	WYOMING	USA	US West
PricewaterhouseCoopers LLP	1630960	398234	552325	126074	2183280	30-Dec-12	OAKVILLE	A6	ONTARIO	CANADA	Canada
Deloitte & Touche LLP	404500	0	0	0	404500	30-May-13	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	31-Mar-13	EAST RUTHERFORD	NJ	NEW JERSEY	USA	US Mid Atlantic
BDO Limited CPAs (HK)	260000	50000	50000	0	310000	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	CALGARY	A0	ALBERTA	CANADA	Canada
BKD LLP	295541	7210	19946	12736	315487	30-Sep-11	GRANDVIEW	MO	MISSOURI	USA	US Southeast
Deloitte & Touche LLP	529000	0	57000	57000	586000	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	2064940	74000	248030	174030	2312980	2-Jan-10	RICHARDSON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-May-12	RICHMOND	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-10	NEWPORT BEACH	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	MIDLAND	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	COLUMBUS	OH	OHIO	USA	US Midwest
Ernst & Young LLP	384595	0	57500	57500	442095	31-Dec-12	SAN DIEGO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	2037000	69000	669000	600000	2706000	30-Nov-09	MIAMI	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	423799	0	0	0	423799	31-Dec-12	VOULA	J3	GREECE	GREECE	Foreign
Ernst & Young LLP	4174000	148000	893000	745000	5067000	2-Feb-13	COLUMBUS	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	SMITHTOWN	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jan-10	HOFFMAN ESTATES	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	5420000	130000	140000	10000	5560000	30-Sep-12	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
Deloitte & Touche LLP	2744000	0	0	0	2744000	31-Jan-09	GREENWICH	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	HERZLIYA	L3	ISRAEL	ISRAEL	Foreign
PricewaterhouseCoopers LLP	4076080	0	870748	449766	4946830	31-Dec-11	SAO PAULO	D5	BRAZIL	BRAZIL	Foreign
Deloitte & Touche LLP	3693000	110000	1313000	1203000	5006000	31-Dec-09	SCHAFFHAUSEN	V8	SWITZERLAND	SWITZERLAND	Foreign
ParenteBeard LLC	108664	16000	26778	10778	135442	31-Dec-09	MIFFLINTOWN	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	8400000	1500000	4102000	2600000	12502000	31-Dec-09	NASHVILLE	TN	TENNESSEE	USA	US Southeast
WeiserMazars LLP	900000	0	0	0	900000	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	1311800	10100	57600	0	1369400	30-Sep-12	LONG ISLAND CITY	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	GUADALUPE	O5	MEXICO	MEXICO	Foreign
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Dec-10	SUGAR LAND	TX	TEXAS	USA	US Southwest
KPMG LLP	2692000	2022860	2061930	39065	4753930	31-Dec-09	HERSHEY	PA	PENNSYLVANIA	USA	US Mid Atlantic
PMB Helin Donovan LLP	142618	0	16450	0	159068	31-Dec-10	FREMONT	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	DUNMORE	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Apr-09	MONSEY	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	1415200	197100	407100	210000	1822300	31-Dec-11	OAK BROOK	IL	ILLINOIS	USA	US Midwest
MSPC CPAs and Advisors PC	515000	71000	104109	0	619109	31-Dec-09	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
unknown	0	0	0	0	0	31-Dec-09	DEER PARK	NY	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	442848	0	6000	0	448848	30-Sep-11	CHARLESTON	SC	SOUTH CAROLINA	USA	US Southeast
ParenteBeard LLC	209252	0	86050	25352	295302	31-Dec-12	WELLSBORO	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	POMPANO BEACH	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	MIDLAND	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	CHICAGO	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	1581660	0	73610	45054	1655270	31-Dec-12	BEIJING	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-10	BLACK HAWK	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-10	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	2726730	147179	496131	348952	3222860	31-Dec-09	BELLEVUE	WA	WASHINGTON	USA	US West
Deloitte & Touche LLP	710538	0	2200	0	712738	29-Jul-11	LEBANON	TN	TENNESSEE	USA	US Southeast
PricewaterhouseCoopers LLP	203000	0	466245	466245	669245	31-Dec-12	AUSTIN	TX	TEXAS	USA	US Southwest
BDO USA LLP	585000	167343	167343	0	752343	31-Dec-12	BATON ROUGE	LA	LOUISIANA	USA	US Southeast
unknown	0	0	0	0	0	31-May-12	BENAULIM GOA	K7	INDIA	INDIA	Foreign
Wolf & Company PC (MA/NY)	295000	0	114000	38000	409000	31-Dec-10	DANVERS	MA	MASSACHUSETTS	USA	US New England
KPMG LLP	660000	135000	373183	238183	1033180	31-Dec-09	OAK BROOK	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	SALT LAKE CITY	UT	UTAH	USA	US West
unknown	0	0	0	0	0	31-Dec-12	BERKELEY HEIGHTS	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Jul-12	ANN ARBOR	MI	MICHIGAN	USA	US Midwest
BDO USA LLP	1624000	0	0	0	1624000	29-Jan-11	SECAUCUS	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	4475000	381000	870000	476000	5345000	30-Jan-10	FRAMINGHAM	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	612567	728667	789824	61157	1402390	30-Jun-13	MONETT	MO	MISSOURI	USA	US Southeast
Ernst & Young LLP	3325280	155310	323873	168563	3649160	31-Dec-11	SUNNYVALE	CA	CALIFORNIA	USA	US West
KPMG LLP	981412	519812	682949	163137	1664360	31-Dec-09	OMAHA	NE	NEBRASKA	USA	US Midwest
Deloitte & Touche LLP	1254800	367751	582595	214844	1837400	30-Jan-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1560000	145000	145000	0	1705000	3-Jan-09	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-12	MELVILLE	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	1510000	0	481000	481000	1991000	30-Sep-09	STAMFORD	CT	CONNECTICUT	USA	US New England
PricewaterhouseCoopers LLP	5264000	2323000	2785000	75000	8049000	30-Sep-09	SAN MATEO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	SALT LAKE CITY	UT	UTAH	USA	US West
Hein & Associates LLP	408700	3500	3500	0	412200	31-Jan-13	HUNTSVILLE	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	532100	17400	17400	0	549500	31-Dec-09	ROCKLAND	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	1361500	0	622195	620695	1983700	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	175103	0	0	0	175103	31-Dec-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Deloitte & Touche LLP	2919000	93000	474000	381000	3393000	31-Dec-09	BELLEVUE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-09	PANAMA CITY	R1	PANAMA	PANAMA	Foreign
Ernst & Young LLP	955970	0	110249	110249	1066220	30-Sep-10	ST LOUIS	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	31-Jul-12	SAN DIEGO	CA	CALIFORNIA	USA	US West
KPMG LLP	753441	0	59082	59082	812523	31-Dec-12	ONTARIO	CA	CALIFORNIA	USA	US West
BDO Seidman LLP	603760	25155	62667	37512	666427	31-Dec-09	CAMBRIDGE	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	4235250	0	207210	207210	4442460	31-Dec-12	FORT LAUDERDALE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-12	LOS ANGELES	CA	CALIFORNIA	USA	US West
CliftonLarsonAllen LLP	0	0	0	0	0	31-Dec-11	AMES	IA	IOWA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	BEIJING	F4	CHINA	CHINA	Foreign
Deloitte & Touche LLP	5878000	3414000	3797000	82000	9675000	31-Dec-11	DALLAS	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	14619000	389000	1093000	704000	15712000	30-Jun-12	DECATUR	IL	ILLINOIS	USA	US Midwest
KPMG LLP	100600	0	0	0	100600	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	SEATTLE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-09	WELLESLEY HILLS	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	757511	0	147525	117561	905036	30-Dec-12	CORPUS CHRISTI	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	994000	64000	83700	19700	1077700	31-Dec-10	NEWTON	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	2378360	222347	743166	472701	3121530	31-Dec-11	GREENWICH	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-12	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	28-Feb-09	MERRITT ISLAND	FL	FLORIDA	USA	US Southeast
KPMG LLP	2522600	0	585807	544598	3108410	31-Dec-09	NAM GU	M5	KOREA (SOUTH)	KOREA (SOUTH)	Foreign
PricewaterhouseCoopers LLP	1273000	27500	469090	440000	1742090	31-Dec-09	SPARTANBURG	SC	SOUTH CAROLINA	USA	US Southeast
Ernst & Young LLP	1596070	6776	96175	89399	1692240	30-Jun-13	GREENVILLE	SC	SOUTH CAROLINA	USA	US Southeast
Ernst & Young LLP	1188000	0	111000	100000	1299000	31-Dec-12	PETALUMA	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	823413	0	829239	829239	1652650	31-Dec-10	CALGARY	A0	ALBERTA	CANADA	Canada
unknown	0	0	0	0	0	31-May-09	WINNIPEG	A2	MANITOBA	CANADA	Canada
KPMG LLP	1674240	728821	753894	25073	2428130	31-Dec-09	DENVER	CO	COLORADO	USA	US West
Deloitte & Touche LLP	46388000	4948050	27059600	7731330	73447600	31-Dec-10	EDINBURGH	L2	IRELAND	IRELAND	Foreign
PricewaterhouseCoopers LLP	27900000	5700000	6600000	900000	34500000	31-Dec-12	IRVING	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Dec-12	KENNETT SQUARE	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	28-Feb-13	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	MELVILLE	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1195000	26000	86000	58000	1281000	31-Dec-12	VERNON HILLS	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	SCOTTSDALE	AZ	ARIZONA	USA	US Southwest
Rehmann Robson LLC/PC	252163	39089	63819	24730	315982	31-Dec-10	MT PLEASANT	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	LAS VEGAS	NV	NEVADA	USA	US West
PricewaterhouseCoopers LLP	2444000	26000	757000	725000	3201000	31-Dec-12	PLEASANTON	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	3387460	3600	1464000	1460400	4851460	31-Dec-09	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
PricewaterhouseCoopers LLP	924000	0	0	0	924000	31-Dec-11	DALLAS	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	1195000	94000	223000	127000	1418000	31-Mar-09	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	27-Dec-09	CARLSBAD	CA	CALIFORNIA	USA	US West
KPMG LLP	2301280	184324	593364	382447	2894640	31-Jul-13	WALTHAM	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	183975	3559	33757	30198	217732	31-Jul-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	251365	0	26000	26000	277365	31-Dec-09	SAN DIEGO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1923000	36000	56000	18000	1979000	31-Aug-10	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	SASKATOON	A9	SASKATCHEWAN	CANADA	Canada
unknown	0	0	0	0	0	30-Apr-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	887016	0	0	0	887016	31-Dec-12	ST. CHARLES	MO	MISSOURI	USA	US Southeast
Deloitte & Touche LLP	1682990	330194	800471	0	2483460	31-Dec-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Deloitte & Touche LLP	378168	0	158612	110545	536780	31-Dec-10	BOSTON	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	890547	0	58390	31890	948937	30-Sep-10	PHOENIX	AZ	ARIZONA	USA	US Southwest
Deloitte & Touche LLP	11162400	540000	540000	0	11702400	31-Dec-12	NEW ORLEANS	LA	LOUISIANA	USA	US Southeast
unknown	0	0	0	0	0	31-Oct-12	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	30-Jun-11	LOS ANGELES	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Oct-09	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
McGladrey & Pullen LLP	405000	9000	9000	0	414000	30-Jun-09	NORWALK	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	30-Nov-09	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	BAY SHORE	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	38000000	5000000	6100000	1100000	44100000	31-Dec-10	NEWARK	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	933902	125000	363362	236641	1297260	27-Jun-10	DURHAM	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-13	FORT LAUDERDALE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	DALLAS	TX	TEXAS	USA	US Southwest
Grant Thornton LLP	558798	0	154357	154357	713155	31-Mar-09	BRENTWOOD	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	1106500	40000	528923	488923	1635420	30-Sep-10	ATLANTA	GA	GEORGIA	USA	US Southeast
KPMG LLP	1149000	0	0	0	1149000	31-Mar-12	ACHESON	A0	ALBERTA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-10	CLEVELAND	OH	OHIO	USA	US Midwest
KPMG LLP	5264900	0	103356	103356	5368260	31-Dec-12	SEOUL	M5	KOREA (SOUTH)	KOREA (SOUTH)	Foreign
Deloitte & Touche LLP	171000	0	69000	55000	240000	31-Dec-12	PETACH TIKVA	L3	ISRAEL	ISRAEL	Foreign
Ernst & Young LLP	372675	0	120865	120865	493540	31-Dec-10	WESTMINSTER	CO	COLORADO	USA	US West
PricewaterhouseCoopers LLP	1929160	433435	527001	91250	2456160	31-Dec-09	BUFFALO	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	4500000	200000	600000	400000	5100000	31-Dec-09	BIRMINGHAM	AL	ALABAMA	USA	US Southeast
Deloitte & Touche LLP	2034020	26000	108376	80176	2142400	31-Dec-10	NORWELL	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	585681	0	1995	0	587676	2-Feb-13	CANTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Jul-12	DOVER	NH	NEW HAMPSHIRE	USA	US New England
unknown	0	0	0	0	0	31-May-12	TORONTO	A6	ONTARIO	CANADA	Canada
BDO USA LLP	938886	12307	44734	32427	983620	31-Dec-11	IRVING	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	571083	0	25499	23309	596582	3-Jan-10	SEATTLE	WA	WASHINGTON	USA	US West
Deloitte & Touche LLP	62216	0	0	0	62216	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	XIAN CITY	F4	CHINA	CHINA	Foreign
Deloitte & Touche LLP	1984040	906765	1538620	631855	3522660	31-Dec-10	MALVERN	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-11	ST JOSEPH	MO	MISSOURI	USA	US Southeast
Deloitte & Touche LLP	943145	0	2200	0	945345	31-Dec-10	MISSION VIEJO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	1-Jan-12	MINNETONKA	MN	MINNESOTA	USA	US Midwest
BDO USA LLP	806172	323339	371785	48446	1177960	30-Jun-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	145294	0	0	0	145294	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	11176800	1596690	3193380	0	14370200	31-Mar-12	NEWBURY	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
unknown	0	0	0	0	0	31-Aug-13	CIRCLE PINES	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	LAS VEGAS	NV	NEVADA	USA	US West
Ernst & Young LLP	620213	68611	148243	79632	768456	31-Dec-11	ANNAPOLIS	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	IRVINE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	OREM	UT	UTAH	USA	US West
PricewaterhouseCoopers LLP	1644000	0	258878	256122	1902880	31-Dec-11	FRAMINGHAM	MA	MASSACHUSETTS	USA	US New England
KPMG LLP	1706000	602000	1175000	148000	2881000	31-Mar-12	LITTLE ROCK	AR	ARKANSAS	USA	US Southeast
Moss Adams LLP	181624	0	0	0	181624	29-Feb-12	KIRKLAND	WA	WASHINGTON	USA	US West
Grant Thornton LLP	2179600	27868	791892	764024	2971500	31-Dec-09	FALLS CHURCH	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Jan-12	SUPERIOR	CO	COLORADO	USA	US West
Ehrhardt Keefe Steiner & Hottman PC	169219	13000	14950	1950	184169	31-Dec-11	LITTLETON	CO	COLORADO	USA	US West
Ernst & Young LLP	860000	60000	76000	16000	936000	31-Dec-10	DALLAS	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	1467000	36000	81000	45000	1548000	31-Dec-10	SAN CARLOS	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	836200	0	930957	104586	1767160	31-Dec-09	VALENCIA	CA	CALIFORNIA	USA	US West
BDO Seidman LLP	1200000	0	0	0	1200000	31-Dec-09	BURLINGTON	A6	ONTARIO	CANADA	Canada
Deloitte & Touche LLP	1043390	0	69260	69260	1112650	31-Dec-10	PRINCETON	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	BETHPAGE	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	ST. LOUIS	MO	MISSOURI	USA	US Southeast
BDO Seidman LLP	471500	41300	41300	0	512800	31-Dec-09	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Oct-10	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-10	HENDERSON	NV	NEVADA	USA	US West
KPMG LLP	1950000	175000	245500	70000	2195500	31-Dec-11	ADDISON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	LOS ANGELES	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	GRAND CAYMAN	E9	CAYMAN ISLANDS	CAYMAN ISLANDS	Foreign
Ernst & Young LLP	1733000	12000	69000	55000	1802000	30-Sep-11	SAN DIEGO	CA	CALIFORNIA	USA	US West
BDO USA LLP	449500	85000	97495	12495	546995	31-Dec-12	COEUR DALENE	ID	IDAHO	USA	US West
Ernst & Young LLP	340000	3628	60836	57208	400836	31-Dec-09	TEL AVIV	L3	ISRAEL	ISRAEL	Foreign
BDO USA LLP	0	0	0	0	0	30-Sep-13	CHELMSFORD	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	30-Jun-09	SALT LAKE CITY	UT	UTAH	USA	US West
KPMG LLP	412355	0	0	0	412355	31-Dec-09	BUFFALO	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1736000	119000	183000	62000	1919000	31-Aug-12	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	WALNUT	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	MIAMI	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	30-Apr-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
PricewaterhouseCoopers LLP	1102490	125247	471611	269050	1574100	31-Dec-10	CAMBRIDGE	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
unknown	0	0	0	0	0	31-Jul-09	SAN MARCOS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	ORLANDO	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Aug-11	LAS VEGAS	NV	NEVADA	USA	US West
PricewaterhouseCoopers LLP	1994990	189606	203838	14232	2198830	31-Oct-09	HANOVER	MD	MARYLAND	USA	US Mid Atlantic
Deloitte & Touche LLP	26300000	1700000	3100000	1400000	29400000	31-Dec-12	OMAHA	NE	NEBRASKA	USA	US Midwest
unknown	0	0	0	0	0	31-Mar-13	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	STAMFORD	CT	CONNECTICUT	USA	US New England
PricewaterhouseCoopers LLP	720720	71723	425529	353806	1146250	31-Jan-09	JACKSONVILLE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	BOWIE	MD	MARYLAND	USA	US Mid Atlantic
Deloitte & Touche LLP	1120000	0	0	0	1120000	31-Dec-09	BEIJING	F4	CHINA	CHINA	Foreign
KPMG LLP	1191000	575000	575000	0	1766000	31-Dec-11	BAODING	F4	CHINA	CHINA	Foreign
KPMG LLP	1262090	0	0	0	1262090	31-Dec-12	BETHESDA	MD	MARYLAND	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	850000	0	85000	85000	935000	31-Dec-10	SAN JOSE	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	644785	0	0	0	644785	31-Dec-11	WAYNE	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Jan-13	WAKEFIELD	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	255287	90789	214078	67116	469365	31-Dec-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Deloitte & Touche LLP	1055990	0	654250	654250	1710240	31-Dec-09	ATLANTA	GA	GEORGIA	USA	US Southeast
KPMG LLP	198849	75897	88976	5490	287826	31-Dec-11	TORONTO	A6	ONTARIO	CANADA	Canada
Deloitte & Touche LLP	1536860	203200	513144	309944	2050000	31-Dec-12	BILTHOVEN	P7	NETHERLANDS	NETHERLANDS	Foreign
unknown	0	0	0	0	0	31-Oct-11	JACKSONVILLE	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	2051500	462828	617798	147470	2669300	30-Apr-09	KENT	WA	WASHINGTON	USA	US West
KPMG LLP	384000	29000	30500	0	414500	31-Jan-09	BIRMINGHAM	AL	ALABAMA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	ATHENS	J3	GREECE	GREECE	Foreign
KPMG LLP	1642010	733040	813674	36652	2455680	31-Dec-09	GUANGZHOU	F4	CHINA	CHINA	Foreign
PricewaterhouseCoopers LLP	931000	0	24000	24000	955000	31-Dec-12	SHANGHAI	F4	CHINA	CHINA	Foreign
Hein & Associates LLP	484803	0	72120	72120	556923	31-Dec-12	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Aug-12	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	30-Apr-13	AUSTIN	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	466659	0	18607	0	485266	31-Dec-09	ROLLING MEADOWS	IL	ILLINOIS	USA	US Midwest
KPMG LLP	1087530	111666	233041	0	1320570	31-Dec-10	CALGARY	A0	ALBERTA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-09	CALGARY	A0	ALBERTA	CANADA	Canada
Ernst & Young LLP	2928970	16379	1017000	1000620	3945960	26-Oct-12	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Oct-11	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
Deloitte & Touche LLP	350000	0	19866	19866	369866	31-Dec-09	ABERDEEN	WA	WASHINGTON	USA	US West
Ernst & Young LLP	2164000	73000	183000	110000	2347000	30-Nov-09	ENGLEWOOD	CO	COLORADO	USA	US West
BDO USA LLP	1140010	8500	8500	0	1148510	31-Dec-10	E RUTHERFORD	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	1643510	141477	4161740	4020270	5805250	31-Dec-12	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
unknown	0	0	0	0	0	30-Jun-10	CLEARWATER	FL	FLORIDA	USA	US Southeast
KPMG LLP	885500	0	0	0	885500	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	212000	83000	114000	29000	326000	31-Dec-09	WARRINGTON	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	6600000	1075000	2650000	1575000	9250000	31-Aug-11	BATON ROUGE	LA	LOUISIANA	USA	US Southeast
Rowles & Company LLP	51840	0	3550	3550	55390	31-Dec-09	BERLIN	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	GREENWOOD VILLAGE	CO	COLORADO	USA	US West
Deloitte & Touche LLP	1790500	233014	601955	368941	2392460	31-Mar-11	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
KPMG LLP	1068000	63000	384000	134000	1452000	31-Jul-09	MELVILLE	NY	NEW YORK	USA	US Mid Atlantic
BDO Seidman LLP	205700	28000	32800	4800	238500	31-Dec-09	CHANTILY	VA	VIRGINIA	USA	US Mid Atlantic
KPMG LLP	1608000	293000	372000	73000	1980000	31-Dec-11	NASSAU	D0	BERMUDA	BERMUDA	Foreign
unknown	0	0	0	0	0	31-Dec-10	XIAN	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Oct-09	LOS ANGELES	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	NATCHEZ	MS	MISSISSIPPI	USA	US Southeast
Ernst & Young LLP	613000	169000	169000	0	782000	31-May-10	ROCHESTER	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-10	PEABODY	MA	MASSACHUSETTS	USA	US New England
KPMG LLP	1543000	0	84000	84000	1627000	31-Dec-09	CHICAGO	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	412460	0	0	0	412460	31-Dec-09	IRVINE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	25175000	1818000	9325000	7507000	34500000	31-Dec-12	MIDLAND	MI	MICHIGAN	USA	US Midwest
Ernst & Young LLP	325199	0	0	0	325199	31-Dec-12	RICHMOND	VA	VIRGINIA	USA	US Mid Atlantic
Spicer Jeffries LLP	25000	0	0	0	25000	31-Dec-12	ALAMEDA	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	979116	0	43000	43000	1022120	31-Dec-09	PALO ALTO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	652293	1040420	1318990	278571	1971280	28-Sep-12	NEWPORT BEACH	CA	CALIFORNIA	USA	US West
KPMG LLP	858200	0	28100	26450	886300	31-Dec-11	SAN DIEGO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	5734000	751000	1401000	626000	7135000	31-Dec-09	CORNING	NY	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	327301	0	35000	35000	362301	31-Dec-09	CURACAO	P8	NETHERLANDS ANTILLES	NETHERLANDS ANTILLES	Foreign
PricewaterhouseCoopers LLP	970000	185000	197734	0	1167730	31-Dec-10	WASHINGTON	DC	DISTRICT OF COLUMBIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1484000	10000	22000	12000	1506000	1-Dec-12	FRANKLIN	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
BDO USA LLP	348760	20000	24000	4000	372760	31-Dec-12	SPOKANE	WA	WASHINGTON	USA	US West
KPMG LLP	782556	0	365622	365622	1148180	31-Dec-12	SALT LAKE CITY	UT	UTAH	USA	US West
KPMG LLP	462199	79137	98945	19809	561144	31-Dec-10	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	30-Jun-11	BOLOGNA	L6	ITALY	ITALY	Foreign
PricewaterhouseCoopers LLP	1803000	37000	532200	490000	2335200	31-Dec-10	STAMFORD	CT	CONNECTICUT	USA	US New England
Ernst & Young LLP	360085	9150	24824	12674	384909	31-Dec-09	DES MOINES	IA	IOWA	USA	US Midwest
unknown	0	0	0	0	0	30-Apr-13	OLATHE	KS	KANSAS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	ROSEVILLE	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	HAINAN PROVINCE	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	3300000	0	0	0	3300000	30-Sep-12	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Sep-11	ORLANDO	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	2828260	47112	162055	114943	2990310	2-Jul-10	SANTA CLARA	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1436300	1995	1995	0	1438300	31-Dec-10	BRENTWOOD	TN	TENNESSEE	USA	US Southeast
PricewaterhouseCoopers LLP	2026820	313500	432520	117400	2459340	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	17983700	621002	1685580	861799	19669300	31-Mar-12	TOKYO	M0	JAPAN	JAPAN	Foreign
PricewaterhouseCoopers LLP	2968000	233000	682000	446000	3650000	31-Dec-10	ZURICH	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1302500	0	2200	0	1304700	31-Dec-11	FT WORTH	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	ARGYLE	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	1095000	290000	340000	50000	1435000	31-Dec-11	BOSTON	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	686689	79044	80324	0	767013	31-Dec-12	ROCKLAND	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	164000	47000	90000	37000	254000	31-Dec-12	WAYNE	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	1532250	7500	309000	301500	1841250	2-Jul-10	IRVINE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	0	0	0	0	0	30-Sep-13	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Sep-09	DEERFIELD BEACH	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	87551	109564	109564	0	197116	31-Dec-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Deloitte & Touche LLP	240000	208000	208000	0	448000	30-Sep-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	IRVINE	CA	CALIFORNIA	USA	US West
KPMG LLP	7560000	74000	1624000	15000	9184000	31-Dec-12	DULUTH	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	3900000	200000	200000	0	4100000	31-Dec-12	MARIETTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-09	WEST HAVEN	CT	CONNECTICUT	USA	US New England
KPMG LLP	1965000	270000	270000	0	2235000	31-Dec-12	MIAMI LAKES	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Aug-11	FRISCO	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1489300	0	145188	145188	1634490	31-Dec-12	TULSA	OK	OKLAHOMA	USA	US Southwest
Ernst & Young LLP	5400000	200000	600000	400000	6000000	31-Dec-10	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Mar-11	SEATTLE	WA	WASHINGTON	USA	US West
KPMG LLP	351078	0	0	0	351078	31-Dec-11	BURNABY	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	799000	0	0	0	799000	3-Jan-10	BELLEVUE	WA	WASHINGTON	USA	US West
Ernst & Young LLP	5794000	112000	2995000	2883000	8789000	1-Jan-11	ST PAUL	MN	MINNESOTA	USA	US Midwest
PricewaterhouseCoopers LLP	1563100	133640	1750230	1613590	3313330	31-Dec-09	COSTA MESA	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1605000	20000	45000	25000	1650000	31-Dec-11	OAK BROOK	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	8240520	4135000	12590000	6184970	20830500	31-Dec-09	ARDEE, CO. LOUTH	L2	IRELAND	IRELAND	Foreign
unknown	0	0	0	0	0	31-Dec-11	CASPER	WY	WYOMING	USA	US West
BDO USA LLP	515000	88775	88775	0	603775	30-Sep-12	AUSTIN	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	9100000	1300000	5100000	2900000	14200000	31-Dec-11	INDIANAPOLIS	IN	INDIANA	USA	US Midwest
Grant Thornton LLP	500000	0	0	0	500000	31-Dec-11	BELLEVUE	WA	WASHINGTON	USA	US West
Ernst & Young LLP	618000	0	365000	365000	983000	30-Apr-10	MONROVIA	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1240100	0	0	0	1240100	31-Dec-11	SAN JOSE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	714000	0	0	0	714000	24-Sep-11	ASHEVILLE	NC	NORTH CAROLINA	USA	US Southeast
PricewaterhouseCoopers LLP	3438000	257000	1610000	1350000	5048000	31-Dec-10	PARSIPPANY	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	3547640	106790	106790	0	3654430	31-Dec-12	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
PricewaterhouseCoopers LLP	1901390	16845	292712	263340	2194100	31-Dec-09	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
Ernst & Young LLP	856000	11000	121000	110000	977000	1-Jul-12	MILPITAS	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	746593	14679	14679	0	761272	31-Dec-10	FORT WORTH	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-May-12	AUSTIN	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	254000	0	0	0	254000	31-Dec-12	ATHENS	J3	GREECE	GREECE	Foreign
unknown	0	0	0	0	0	31-Mar-11	BOSTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-11	DEERFIELD BEACH	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	BASKING RIDGE	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	1416560	75550	219173	143623	1635740	31-Dec-10	PORTLAND	OR	OREGON	USA	US West
KPMG LLP	3396000	285000	583000	298000	3979000	29-Dec-12	NAPERVILLE	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-May-09	DAR ES SALAAM	W0	TANZANIA	TANZANIA	Foreign
SR Snodgrass AC	168252	26393	43193	16800	211445	30-Sep-11	STROUDSBURG	PA	PENNSYLVANIA	USA	US Mid Atlantic
Grant Thornton LLP	276475	650	36825	36175	313300	31-Dec-09	ALLEN	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	INDIANAPOLIS	IN	INDIANA	USA	US Midwest
KPMG LLP	733000	34000	74000	40000	807000	2-Jun-09	MARYVILLE	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-11	SHANDONG PROVINCE	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-11	DENVER	CO	COLORADO	USA	US West
Deloitte & Touche LLP	4274000	2167000	3002000	835000	7276000	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	835000	0	6000	6000	841000	30-Jun-12	BRISBANE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-09	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	FAIRFIELD	IA	IOWA	USA	US Midwest
Ernst & Young LLP	593980	239962	301948	59991	895928	31-Dec-12	BERKELEY	CA	CALIFORNIA	USA	US West
KPMG LLP	3865420	350500	899783	434283	4765200	29-Jan-11	PLANO	TX	TEXAS	USA	US Southwest
KPMG LLP	470619	0	0	0	470619	31-Dec-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-09	IRVINE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-11	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
UHY LLP	399050	9000	9000	0	408050	31-Dec-09	SHELTON	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-11	SEAL BEACH	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Mar-11	BLUFFDALE	UT	UTAH	USA	US West
unknown	0	0	0	0	0	31-Dec-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	2271230	100316	314104	162949	2585330	31-Dec-09	FORT LAUDERDALE	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	1414330	20000	20000	0	1434330	31-Dec-10	LAS VEGAS	NV	NEVADA	USA	US West
McGladrey & Pullen LLP	512552	52816	69607	16791	582159	31-Dec-11	HAMPTON	NH	NEW HAMPSHIRE	USA	US New England
Deloitte & Touche LLP	1619100	1619100	3238190	0	4857290	30-Jun-09	MIDDLESEX	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
PricewaterhouseCoopers LLP	795784	0	20978	16527	816762	31-Dec-12	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
unknown	0	0	0	0	0	31-Dec-12	MERRITT ISLAND	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	0	0	0	0	0	30-Sep-13	TULSA	OK	OKLAHOMA	USA	US Southwest
Deloitte & Touche LLP	1270000	0	0	0	1270000	31-Dec-12	SHENZHEN	F4	CHINA	CHINA	Foreign
Deloitte & Touche LLP	1202000	74000	170000	96000	1372000	26-Dec-10	FT LAUDERDALE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	935000	88000	133000	0	1068000	31-Dec-10	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	IRVINE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	5474670	98600	98600	0	5573270	31-Dec-12	PEMBROKE	D0	BERMUDA	BERMUDA	Foreign
Deloitte & Touche LLP	719998	0	12225	12225	732223	31-Mar-10	NEWTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-12	LEXINGTON	KY	KENTUCKY	USA	US Mid Atlantic
Ernst & Young LLP	3485230	126063	171701	45638	3656930	29-Dec-12	SUNNYVALE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	2-Oct-09	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
Deloitte & Touche LLP	614000	0	0	0	614000	1-Jan-12	BERKELEY	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	784325	1611	141361	139750	925686	31-Dec-10	LOUISVILLE	KY	KENTUCKY	USA	US Mid Atlantic
Deloitte & Touche LLP	733626	21000	44730	23730	778356	27-Dec-09	VAN NUYS	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1026550	15000	15000	0	1041550	31-Dec-10	SAN DIEGO	X1	UNITED STATES	USA	US West
KPMG LLP	634461	1014380	1145830	129948	1780290	31-Dec-09	LINCOLN	NE	NEBRASKA	USA	US Midwest
KPMG LLP	962200	0	0	0	962200	29-Dec-12	WESTFORD	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-11	OVIEDO	FL	FLORIDA	USA	US Southeast
KPMG LLP	422900	0	47775	47775	470675	30-Sep-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	3968120	0	0	0	3968120	31-Oct-09	PLEASANTON	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	LINCOLN	NE	NEBRASKA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	NORTH CANTON	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	SACRAMENTO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	702000	0	135659	135659	837659	31-Dec-09	TOANO	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Jul-10	MCKINNEY	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	3170000	150000	439278	289278	3609280	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	BUFFALO	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	16400000	500000	900000	400000	17300000	29-Jan-10	ROUND ROCK	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	391320	299800	299800	0	691120	30-Jun-12	WALTHAM	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	7500000	1200000	3100000	1900000	10600000	31-Dec-12	SUNNYVALE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	9054210	1691800	2899800	1208000	11954000	31-Mar-09	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	2062030	88878	88878	0	2150910	31-Dec-11	PRINCETON	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	HERZLIYA	L3	ISRAEL	ISRAEL	Foreign
unknown	0	0	0	0	0	30-Sep-12	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	CHICAGO	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	4900000	72000	1492750	1200000	6392750	31-Dec-10	KINGSPORT	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	VANCOUVER	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-11	SAVANNAH	GA	GEORGIA	USA	US Southeast
KPMG LLP	4361550	191993	1148390	557412	5509940	31-Dec-12	SANTA CLARA	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	15600000	6100000	6600000	300000	22200000	27-Jun-09	CHICAGO	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	1262920	0	132739	132739	1395660	31-Mar-10	DEVENS	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	1648000	175000	358000	183000	2006000	31-Dec-12	BEIJING	F4	CHINA	CHINA	Foreign
BDO Seidman LLP	250155	0	9800	9800	259955	31-Dec-09	HOWELL	MI	MICHIGAN	USA	US Midwest
Deloitte & Touche LLP	3582000	431000	617000	93000	4199000	31-Dec-11	WALLINGFORD	CT	CONNECTICUT	USA	US New England
KPMG LLP	941000	87000	738000	185000	1679000	31-Jul-10	MELVILLE	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	LAS VEGAS	NV	NEVADA	USA	US West
PricewaterhouseCoopers LLP	2156000	267000	388800	112800	2544800	31-Dec-10	WOODLAND HILLS	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	306200	0	0	0	306200	31-Dec-10	BIRMINGHAM	AL	ALABAMA	USA	US Southeast
Ernst & Young LLP	3123100	297000	1169700	622700	4292800	31-Jan-13	SAN RAFAEL	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	899944	0	0	0	899944	31-Dec-10	SUNNYVALE	CA	CALIFORNIA	USA	US West
KPMG LLP	285000	0	82164	82164	367164	31-Dec-11	ST. LOUIS	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	BOULDER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1806000	625000	852000	216000	2658000	31-Dec-10	RESEARCH TRIANGLE PARK	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Mar-12	IRVING	TX	TEXAS	USA	US Southwest
GHP Horwath PC	62900	4000	4000	0	66900	31-Aug-09	DENVER	CO	COLORADO	USA	US West
Deloitte & Touche LLP	1237440	0	126170	126170	1363610	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	653655	0	159696	159696	813351	28-Jan-12	WARRENDALE	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-11	BOCA RATON	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	6953200	491900	1845700	1351000	8798900	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-09	ZHANGZHOU	F4	CHINA	CHINA	Foreign
Rothstein Kass & Company PC	40000	0	0	0	40000	31-Dec-09	MONTE CARLO MC	O9	MONACO	MONACO	Foreign
PricewaterhouseCoopers LLP	11173000	992000	6505000	5513000	17678000	31-Dec-10	WALTHAM	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	1263190	95300	140736	43236	1403920	31-Dec-12	BOISE	ID	IDAHO	USA	US West
unknown	0	0	0	0	0	25-Dec-11	LAKE FOREST	IL	ILLINOIS	USA	US Midwest
KPMG LLP	645993	78500	83683	3391	729676	31-Dec-12	MELVILLE	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	711562	0	0	0	711562	31-Dec-10	LOS ANGELES	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	WOONSOCKET	RI	RHODE ISLAND	USA	US New England
PricewaterhouseCoopers LLP	709700	73042	413463	323921	1123160	29-Dec-09	SAINT LOUIS	MO	MISSOURI	USA	US Southeast
PricewaterhouseCoopers LLP	3424470	79000	271235	189235	3695700	25-Jan-09	SANTA CLARA	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1548200	0	155000	155000	1703200	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	JERUSALEM	L3	ISRAEL	ISRAEL	Foreign
Deloitte & Touche LLP	0	0	0	0	0	31-Dec-10	MANCHESTER	NH	NEW HAMPSHIRE	USA	US New England
KPMG LLP	645000	101000	273750	172750	918750	31-Dec-12	DUBUQUE	IA	IOWA	USA	US Midwest
PricewaterhouseCoopers LLP	1300000	238500	345828	94000	1645830	31-Dec-12	WASHINGTON	DC	DISTRICT OF COLUMBIA	USA	US Mid Atlantic
Deloitte & Touche LLP	901218	0	0	0	901218	31-Dec-11	JACKSON	MS	MISSISSIPPI	USA	US Southeast
Ernst & Young LLP	6249000	72000	4816000	4744000	11065000	31-Dec-11	ST PAUL	MN	MINNESOTA	USA	US Midwest
KPMG LLP	1411000	765000	860000	95000	2271000	31-Dec-12	GREENWICH	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-11	BETHESDA	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	NEWTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	3-Jan-09	IRVINE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	3930000	20000	1251300	1219800	5181300	31-Dec-11	WASHINGTON	DC	DISTRICT OF COLUMBIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	PALO ALTO	CA	CALIFORNIA	USA	US West
Moss Adams LLP	713000	25000	36000	0	749000	31-Dec-11	PORTLAND	OR	OREGON	USA	US West
KPMG LLP	500000	0	215400	215400	715400	31-Dec-09	KING OF PRUSSIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	765000	13000	38000	0	803000	31-Dec-09	MIDLAND	MI	MICHIGAN	USA	US Midwest
Ernst & Young LLP	850000	2160	15070	12910	865070	31-Dec-10	FRISCO	TX	TEXAS	USA	US Southwest
Grant Thornton LLP	503500	0	0	0	503500	31-Dec-10	Houston	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	18774000	824749	3317920	160368	22091900	30-Sep-13	SYDNEY	C3	AUSTRALIA	AUSTRALIA	Foreign
unknown	0	0	0	0	0	31-Dec-10	DENVER	CO	COLORADO	USA	US West
Deloitte & Touche LLP	1009500	67800	577800	507800	1587300	31-Dec-10	NORTHFIELD	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	607590	0	68100	68100	675690	31-Dec-09	LAFAYETTE	LA	LOUISIANA	USA	US Southeast
Ernst & Young LLP	3019000	427000	602000	175000	3621000	31-Dec-11	CLEVELAND	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-13	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Jan-09	DENVER	CO	COLORADO	USA	US West
Grant Thornton LLP	367000	0	0	0	367000	31-Dec-11	BOONTON	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	5414210	1879430	3678890	1799460	9093100	30-Jun-11	DUBLIN	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Mar-10	NORTH PALM BEACH	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	9482000	756000	964000	208000	10446000	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	13377000	0	8827000	65000	22204000	30-Jun-10	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
Ernst & Young LLP	106750	0	21500	1500	128250	31-Dec-11	TORONTO	A6	ONTARIO	CANADA	Canada
PricewaterhouseCoopers LLP	27900000	5600000	6700000	1100000	34600000	31-Dec-11	IRVING	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	WANCHAI	K3	HONG KONG	HONG KONG	Foreign
unknown	0	0	0	0	0	31-Dec-12	JACKSONVILLE	FL	FLORIDA	USA	US Southeast
ParenteBeard LLC	180603	19063	42887	23824	223490	31-Dec-09	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	2700000	300000	1600000	300000	4300000	31-Dec-10	PARMA	OH	OHIO	USA	US Midwest
KPMG LLP	930982	0	0	0	930982	31-Dec-12	SAN ANTONIO	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	2447510	390280	572163	136178	3019680	31-Dec-09	AMSTERDAM	P7	NETHERLANDS	NETHERLANDS	Foreign
Deloitte & Touche LLP	1012000	40000	295932	255932	1307930	30-Sep-11	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Aug-12	HIALEAH	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Sep-10	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	4643720	1333190	1604030	270844	6247760	30-Sep-11	BOSTON	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	1419000	72000	752000	680000	2171000	31-Dec-12	DEERFIELD	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-09	CHICAGO	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	1174480	0	994087	944287	2168560	30-Sep-12	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	414500	0	0	0	414500	31-Dec-11	OMAHA	NE	NEBRASKA	USA	US Midwest
unknown	0	0	0	0	0	30-Nov-10	CARSON CITY	NV	NEVADA	USA	US West
BDO USA LLP	1266000	19000	19000	0	1285000	31-Dec-11	MALIBU	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	ROSEVILLE	CA	CALIFORNIA	USA	US West
Parente Randolph LLC	138000	18000	33000	15000	171000	30-Jun-09	MONROEVILLE	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	4099380	60265	946392	869808	5045780	31-Dec-09	PEMBROKE	D0	BERMUDA	BERMUDA	Foreign
Ernst & Young LLP	23867	0	0	0	23867	31-Oct-12	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Elliott Davis LLC/PLLC	283396	93242	150826	57584	434222	31-Dec-10	GLEN ALLEN	VA	VIRGINIA	USA	US Mid Atlantic
Grant Thornton LLP	685714	0	90721	90721	776435	28-Feb-10	MIDLOTHIAN	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	CAMPBELL	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	5000000	900000	1900000	600000	6900000	31-Dec-09	RICHMOND	VA	VIRGINIA	USA	US Mid Atlantic
KPMG LLP	0	0	0	0	0	31-Dec-12	WAYNE	PA	PENNSYLVANIA	USA	US Mid Atlantic
Deloitte & Touche LLP	916230	5759	5759	0	921989	31-Dec-11	HONOLULU	HI	HAWAII	USA	US West
PricewaterhouseCoopers LLP	468000	31000	217500	185000	685500	31-Dec-10	JERICHO	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	CHICAGO	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	7523110	459207	480394	21187	8003500	31-Dec-09	CHATTANOOGA	TN	TENNESSEE	USA	US Southeast
PricewaterhouseCoopers LLP	1131080	0	63390	55965	1194470	31-Dec-10	CHESHIRE	CT	CONNECTICUT	USA	US New England
BDO Seidman LLP	1200000	0	0	0	1200000	31-Dec-09	BURLINGTON	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-11	HEBEI PROVINCE	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-11	IRVINE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-11	DALLAS	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	3396200	55700	2291200	2233700	5687400	30-Sep-11	NEEDHAM	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	1637540	0	0	0	1637540	31-Dec-09	WOODCLIFF LAKE	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	1930000	181000	193000	10000	2123000	31-Dec-10	CAMBRIDGE	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	1043390	0	69260	69260	1112650	31-Dec-10	PRINCETON	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	SEATTLE	WA	WASHINGTON	USA	US West
PricewaterhouseCoopers LLP	2257000	440000	543000	22000	2800000	30-Jun-12	MELROSE ARCH	T3	SOUTH AFRICA	SOUTH AFRICA	Foreign
Deloitte & Touche LLP	572679	0	307254	307254	879933	31-Dec-10	MOSINEE	WI	WISCONSIN	USA	US Midwest
Grant Thornton LLP	1419000	30300	129300	99000	1548300	26-Jun-10	ATHOL	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	1643330	21200	23000	1800	1666330	31-Dec-12	SUNNYVALE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	4600000	500000	500000	0	5100000	31-Dec-11	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	PHOENIX	AZ	ARIZONA	USA	US Southwest
Deloitte & Touche LLP	6600000	300000	1700000	1400000	8300000	31-Dec-11	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	SEATTLE	WA	WASHINGTON	USA	US West
SR Snodgrass AC	193069	30628	100077	47100	293146	31-Dec-10	ELLWOOD CITY	PA	PENNSYLVANIA	USA	US Mid Atlantic
Deloitte & Touche LLP	4081000	297000	882000	563000	4963000	31-Dec-10	STAMFORD	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-12	RICHARDSON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	1142800	41700	207500	165800	1350300	31-Dec-10	CININNATI	OH	OHIO	USA	US Midwest
Ernst & Young LLP	1413280	0	163988	163988	1577260	31-Dec-10	NORTHBROOK	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	638917	0	92500	92500	731417	31-Mar-10	DANVERS	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-12	SALT LAKE CITY	UT	UTAH	USA	US West
PricewaterhouseCoopers LLP	1377910	233952	436334	202382	1814240	31-Dec-12	MISSISSAUGA	A6	ONTARIO	CANADA	Canada
Deloitte & Touche LLP	294500	27000	39360	6200	333860	30-Jun-13	WINCHESTER	KY	KENTUCKY	USA	US Mid Atlantic
KPMG LLP	3824250	152089	382225	230135	4206470	31-Dec-12	CALGARY	A0	ALBERTA	CANADA	Canada
PricewaterhouseCoopers LLP	862100	4300	141900	137600	1004000	28-Jun-09	WAUWATOSA	WI	WISCONSIN	USA	US Midwest
PricewaterhouseCoopers LLP	755061	88372	180643	92271	935704	31-Dec-12	ROSH HA`AYIN	L3	ISRAEL	ISRAEL	Foreign
Grant Thornton LLP	1222180	18018	297984	249696	1520160	31-Dec-10	SANTA ANA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	AUSTIN	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1771070	0	1995	0	1773060	31-Dec-11	PORT WASHINGTON	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	929155	0	429564	429564	1358720	31-Dec-11	SUNNYVALE	CA	CALIFORNIA	USA	US West
Porter Keadle Moore LLC (LLP)	549473	0	0	0	549473	31-Dec-12	MOULTRIE	GA	GEORGIA	USA	US Southeast
KPMG LLP	700000	95000	155500	60500	855500	31-Dec-11	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
Deloitte & Touche LLP	8170000	289436	4722300	4430000	12892300	30-Jun-12	CLEVELAND	OH	OHIO	USA	US Midwest
Ernst & Young LLP	1043000	22500	102250	74750	1145250	31-Dec-09	LAWRENCE	MA	MASSACHUSETTS	USA	US New England
KPMG LLP	1737000	134000	141000	7000	1878000	31-Dec-12	NANJING JIANGSU PROVINCE	F4	CHINA	CHINA	Foreign
McGladrey & Pullen LLP	243400	42500	42500	0	285900	31-Dec-11	CEDAR KNOLLS	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	4084000	619193	752400	133207	4836400	31-Dec-09	BRUSSELS	C9	BELGIUM	BELGIUM	Foreign
unknown	0	0	0	0	0	31-Dec-09	FT. WORTH	TX	TEXAS	USA	US Southwest
KPMG LLP	1190000	0	20000	20000	1210000	27-Sep-09	SAN DIEGO	CA	CALIFORNIA	USA	US West
KPMG LLP	471128	80650	80650	0	551778	31-Dec-09	SAN DIEGO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	3300000	706000	713000	0	4013000	30-Nov-09	RIVERWOODS	IL	ILLINOIS	USA	US Midwest
KPMG LLP	1493000	0	200000	200000	1693000	31-Dec-09	MANHATTAN BEACH	CA	CALIFORNIA	USA	US West
KPMG LLP	982564	0	12725	0	995289	31-Dec-11	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	PALM BEACH	FL	FLORIDA	USA	US Southeast
Grant Thornton LLP	557350	17850	78021	60171	635371	31-Dec-12	KANSAS CITY	KS	KANSAS	USA	US Midwest
KPMG LLP	1747760	1200	137164	135964	1884930	31-May-09	COLUMBUS	OH	OHIO	USA	US Midwest
Deloitte & Touche LLP	0	0	0	0	0	30-Sep-13	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
Elliott Davis LLC/PLLC	89950	48000	78070	18070	168020	31-Dec-11	CONWAY	SC	SOUTH CAROLINA	USA	US Southeast
BDO USA LLP	2300000	49500	49500	0	2349500	31-Dec-11	CORAL GABLES	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	1778500	159200	682662	486272	2461160	31-Dec-12	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	ANNAPOLIS	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Mar-10	SAN ANTONIO	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	8517460	283796	497844	122669	9015300	2-Jan-09	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-10	LAYTON	UT	UTAH	USA	US West
PricewaterhouseCoopers LLP	1791000	0	13000	10000	1804000	31-Dec-11	LOS ANGELES	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	991800	22000	153550	131550	1145350	31-Mar-11	FREMONT	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	GREENSBORO	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-13	SURFSIDE	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	2634120	11965	25638	0	2659760	31-Dec-11	HSINCHU	F5	TAIWAN (CHINA)	TAIWAN (CHINA)	Foreign
Deloitte & Touche LLP	4238000	0	201000	201000	4439000	31-Dec-09	LAKE FOREST	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	593400	0	24825	24825	618225	30-Jun-10	DALLAS	TX	TEXAS	USA	US Southwest
Plante & Moran PLLC	589500	73539	123039	49500	712539	31-Dec-12	FORT LAUDERDALE	FL	FLORIDA	USA	US Southeast
BDO USA LLP	530693	0	201452	201452	732145	12-Feb-12	SAN ANTONIO	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	2887000	20000	2250000	2230000	5137000	29-Jan-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	938911	0	0	0	938911	31-Dec-11	ATHENS	J3	GREECE	GREECE	Foreign
unknown	0	0	0	0	0	30-Apr-09	CHAOYANG DISTRICT BEIJING	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	3264730	70154	151890	77436	3416620	31-Dec-12	ATLANTA	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	1226000	0	0	0	1226000	27-Sep-09	AUSTIN	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	RYE	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	FLOYD	VA	VIRGINIA	USA	US Mid Atlantic
Child Van Wagoner & Bradshaw PLLC	125000	14302	28832	7000	153832	31-Mar-10	CITY OF INDUSTRY	CA	CALIFORNIA	USA	US West
KPMG LLP	1025000	12000	87840	75840	1112840	31-Mar-09	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-11	THREE RIVERS	MI	MICHIGAN	USA	US Midwest
PricewaterhouseCoopers LLP	1868050	226336	375948	144815	2244000	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	601536	153000	253608	100608	855144	31-Dec-12	SOUDERTON	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	6950000	620000	660000	30000	7610000	31-Dec-09	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	SALT LAKE CITY	UT	UTAH	USA	US West
PricewaterhouseCoopers LLP	889200	0	175000	175000	1064200	31-Dec-09	EDISON	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	3553000	196000	2996680	2800680	6549680	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	800000	0	100000	100000	900000	31-Dec-10	MATTOON	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	EDWARDSVILLE	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	717000	138000	970000	832000	1687000	31-Dec-10	RAANANA	L3	ISRAEL	ISRAEL	Foreign
unknown	0	0	0	0	0	31-Dec-12	FARGO	ND	NORTH DAKOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	ROSWELL	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	653204	21519	116021	94502	769225	31-Dec-09	TALLAHASSEE	FL	FLORIDA	USA	US Southeast
Grant Thornton LLP	489500	29500	143151	113651	632651	30-Jun-12	CINCINNATI	OH	OHIO	USA	US Midwest
Ernst & Young LLP	943000	62000	62000	0	1005000	31-Dec-11	BRIDGEWATER	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	LAUDERDALE BY THE SEA	FL	FLORIDA	USA	US Southeast
Grant Thornton LLP	950547	295025	295025	0	1245570	31-Dec-09	TO COME	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	ROSEMEAD	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	200000	0	0	0	200000	31-Dec-09	TULSA	OK	OKLAHOMA	USA	US Southwest
Ernst & Young LLP	569239	0	28104	0	597343	31-Dec-12	CRANBURY	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	3530110	29740	1543140	1513400	5073250	29-Dec-12	KENOSHA	WI	WISCONSIN	USA	US Midwest
Deloitte & Touche LLP	31763900	0	13796400	5454410	45560300	31-Dec-11	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
Hansen Barnett & Maxwell PC	74600	0	8175	8175	82775	31-Dec-09	SALT LAKE CITY	UT	UTAH	USA	US West
Deloitte & Touche LLP	512792	5301	232675	141316	745467	31-Dec-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-09	OKLAHOMA CITY	OK	OKLAHOMA	USA	US Southwest
Deloitte & Touche LLP	17407000	450000	2202000	1748000	19609000	25-Sep-09	CH-8200 SCHAFFHAUSEN	V8	SWITZERLAND	SWITZERLAND	Foreign
Ernst & Young LLP	2000000	10000	740000	700000	2740000	31-Dec-11	RADNOR	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	1687100	57800	280700	220900	1967800	31-Dec-10	GLENDALE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1356000	0	113000	111000	1469000	31-Dec-09	DULLES	VA	VIRGINIA	USA	US Mid Atlantic
Ernst & Young LLP	1366500	552200	2758000	1636320	4124500	29-Dec-12	ROCKFORD	MI	MICHIGAN	USA	US Midwest
Grant Thornton LLP	151000	0	0	0	151000	31-Dec-12	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	ATLANTA	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	2490000	0	2734000	2734000	5224000	31-Dec-12	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1745800	0	33590	27834	1779390	31-Dec-12	PLANO	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Jun-12	FLUSHING	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	MONTEREY	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	MINNETONKA	MN	MINNESOTA	USA	US Midwest
Ernst & Young LLP	23867	0	0	0	23867	31-Oct-12	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	LOS ANGELES	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	382368	115892	176252	0	558620	31-Dec-10	CITY OF BUENOS AIRES	C1	ARGENTINA	ARGENTINA	Foreign
unknown	0	0	0	0	0	31-Dec-11	SUI NING SI CHUAN PROVINCE	F4	CHINA	CHINA	Foreign
Deloitte & Touche LLP	1435620	138747	360907	103696	1796530	31-Dec-11	SHANGHAI	F4	CHINA	CHINA	Foreign
PricewaterhouseCoopers LLP	13315000	735000	7538000	6803000	20853000	31-Dec-12	WALTHAM	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	1005060	10000	33000	23000	1038060	28-Mar-09	OXFORD	CT	CONNECTICUT	USA	US New England
PricewaterhouseCoopers LLP	610550	0	22439	22189	632989	31-Dec-12	OKLAHOMA CITY	OK	OKLAHOMA	USA	US Southwest
KPMG LLP	97552	0	0	0	97552	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	BOTHELL	WA	WASHINGTON	USA	US West
Deloitte & Touche LLP	1575060	20296	107112	86816	1682170	31-Dec-12	PORTLAND	OR	OREGON	USA	US West
PricewaterhouseCoopers LLP	7701000	3464000	4468000	348000	12169000	30-Sep-12	SAN DIEGO	CA	CALIFORNIA	USA	US West
KPMG LLP	2665000	301000	442000	141000	3107000	29-Jan-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	4530000	374000	391000	13000	4921000	2-Feb-13	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	637000	253000	283000	30000	920000	31-Mar-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1130000	10000	15100	0	1145100	29-Sep-12	SINGAPORE	U0	SINGAPORE	SINGAPORE	Foreign
PricewaterhouseCoopers LLP	831000	300000	516000	216000	1347000	31-Dec-09	YAVNE	L3	ISRAEL	ISRAEL	Foreign
Ernst & Young LLP	13666000	771000	933000	162000	14599000	25-Dec-10	SANTA CLARA	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	5106000	398000	853000	258000	5959000	2-Feb-13	FRAMINGHAM	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Jan-12	LAS VEGAS	NV	NEVADA	USA	US West
Grant Thornton LLP	403000	0	123000	123000	526000	1-Jan-11	CHICAGO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	BLOOMFIELD HILLS	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	HASTINGS	NE	NEBRASKA	USA	US Midwest
Crowe Horwath LLP	334785	0	0	0	334785	31-Dec-11	EARTH CITY	MO	MISSOURI	USA	US Southeast
Moss Adams LLP	301491	2170	2170	0	303661	31-Dec-11	PORTLAND	OR	OREGON	USA	US West
unknown	0	0	0	0	0	31-Dec-12	ST LOUIS	MO	MISSOURI	USA	US Southeast
KPMG LLP	15800000	1300000	2100000	800000	17900000	31-Dec-12	OVERLAND PARK	KS	KANSAS	USA	US Midwest
unknown	0	0	0	0	0	28-Jan-12	BIRMINGHAM	AL	ALABAMA	USA	US Southeast
Turlington and Company LLP	126750	27550	47050	19500	173800	31-Dec-12	WASHINGTON	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	TAMPA	FL	FLORIDA	USA	US Southeast
KPMG LLP	1891010	0	448714	445469	2339730	3-Jul-11	COSTA MESA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	STAR	ID	IDAHO	USA	US West
Deloitte & Touche LLP	952300	0	0	0	952300	31-Dec-10	LUFKIN	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	700000	200000	700000	100000	1400000	27-Sep-09	ATLANTA	GA	GEORGIA	USA	US Southeast
KPMG LLP	700000	0	0	0	700000	31-Dec-12	SAN RAFAEL	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	DOYLESTOWN	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	MORGANTOWN	WV	WEST VIRGINIA	USA	US Mid Atlantic
Ernst & Young LLP	1949700	0	191100	191100	2140800	29-Feb-12	CLEVELAND	OH	OHIO	USA	US Midwest
PricewaterhouseCoopers LLP	771000	2000	79000	77000	850000	30-Jun-09	RACINE	WI	WISCONSIN	USA	US Midwest
Vavrinek Trine Day & Company LLP	253000	12620	51520	38900	304520	31-Dec-09	PORTERVILLE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	1-Oct-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
MaloneBailey LLP	61000	0	0	0	61000	30-Sep-12	PRESCOTT	AZ	ARIZONA	USA	US Southwest
PricewaterhouseCoopers LLP	1327000	0	0	0	1327000	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	3569000	549000	2820000	2271000	6389000	31-Dec-11	FORT LAUDERDALE	FL	FLORIDA	USA	US Southeast
KPMG LLP	11450900	4235270	7999950	941171	19450900	31-Dec-09	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
Deloitte & Touche LLP	5200000	420000	420000	0	5620000	31-Dec-12	RICHMOND	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	WYLIE	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	STAMFORD	CT	CONNECTICUT	USA	US New England
KPMG LLP	4317000	73000	268000	195000	4585000	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	3600000	0	0	0	3600000	31-Dec-09	SOMERSET	NJ	NEW JERSEY	USA	US Mid Atlantic
KPMG LLP	582000	74500	122000	47500	704000	31-Dec-12	LEE	MA	MASSACHUSETTS	USA	US New England
Yount Hyde & Barbour PC	133500	8103	18803	10700	152303	31-Dec-10	TAPPAHANNOCK	VA	VIRGINIA	USA	US Mid Atlantic
KPMG LLP	1109000	117500	252200	134700	1361200	31-Dec-12	HONOLULU	HI	HAWAII	USA	US West
Deloitte & Touche LLP	1631200	126600	364200	80100	1995400	31-Mar-11	GOA	K7	INDIA	INDIA	Foreign
unknown	0	0	0	0	0	31-Mar-13	MOONACHIE	NJ	NEW JERSEY	USA	US Mid Atlantic
Cherry Bekaert & Holland LLP	188000	37138	51138	0	239138	31-Dec-10	HIGH POINT	NC	NORTH CAROLINA	USA	US Southeast
PricewaterhouseCoopers LLP	804000	6000	61000	0	865000	31-Dec-10	SAN JOSE	CA	CALIFORNIA	USA	US West
Crowe Horwath LLP	525000	100000	100000	0	625000	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Sep-12	CHICAGO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	CARLSBAD	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	8020000	540000	944000	404000	8964000	2-Feb-13	HOFFMAN ESTATES	IL	ILLINOIS	USA	US Midwest
KPMG LLP	4609000	200000	464000	264000	5073000	31-Jan-10	ATLANTA	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	2523000	337000	943000	604000	3466000	31-Dec-12	BELLEVUE	WA	WASHINGTON	USA	US West
Deloitte & Touche LLP	159000	0	43000	43000	202000	31-Dec-09	PETACH TIKVA	L3	ISRAEL	ISRAEL	Foreign
BDO USA LLP	457000	93750	209525	115775	666525	31-Dec-11	SPOKANE	WA	WASHINGTON	USA	US West
KPMG LLP	2328070	95000	96650	0	2424720	31-Dec-10	FORT LAUDERDALE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	ALEXANDRIA	VA	VIRGINIA	USA	US Mid Atlantic
Ernst & Young LLP	1007980	23000	193679	168684	1201660	31-Dec-09	WALTHAM	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	OAKLAND	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	648143	0	0	0	648143	31-Dec-11	WILMINGTON	DE	DELAWARE	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	2652070	183688	691325	501678	3343390	31-Dec-12	MONTREAL	A8	QUEBEC	CANADA	Canada
KPMG LLP	448060	0	0	0	448060	31-Dec-11	BUENOS AIRES	C1	ARGENTINA	ARGENTINA	Foreign
KPMG LLP	1422910	0	102959	102959	1525870	31-Dec-11	KANSAS CITY	MO	MISSOURI	USA	US Southeast
Grant Thornton LLP	1189000	28000	74000	46000	1263000	31-Dec-12	SANTA ANA	CA	CALIFORNIA	USA	US West
Moore Stephens Hong Kong	123000	0	70000	0	193000	31-Dec-09	FT LAUDERDALE	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	5989760	0	7162	5000	5996920	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	HARBIN	F4	CHINA	CHINA	Foreign
PricewaterhouseCoopers LLP	1100800	102500	132000	28000	1232800	24-Apr-10	MONROE	MI	MICHIGAN	USA	US Midwest
KPMG LLP	2218660	60930	60930	0	2279590	31-Dec-10	SAN ANTONIO	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	3281000	447000	495000	24000	3776000	31-Dec-11	LUXEMBOURG	N4	LUXEMBOURG	LUXEMBOURG	Foreign
unknown	0	0	0	0	0	31-Dec-11	Schiphol-Rijk	P7	NETHERLANDS	NETHERLANDS	Foreign
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	IRVINE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	SOUTH SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	3-Jul-10	CHESTNUT RIDGE	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Oct-09	DENVER	CO	COLORADO	USA	US West
KPMG LLP	2555000	45000	45000	0	2600000	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1052610	0	230571	5012	1283180	30-Jun-11	BUENOS AIRES	C1	ARGENTINA	ARGENTINA	Foreign
PricewaterhouseCoopers LLP	7000000	191000	372000	181000	7372000	30-Sep-09	COVINGTON	KY	KENTUCKY	USA	US Mid Atlantic
Ernst & Young LLP	1889000	732000	2620000	1888000	4509000	31-Dec-09	ITASCA	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	0	0	0	0	0	30-Sep-13	WASHINGTON	DC	DISTRICT OF COLUMBIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-11	MARKHAM	A6	ONTARIO	CANADA	Canada
Deloitte & Touche LLP	2000000	134000	313000	179000	2313000	31-Dec-10	NORWALK	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	30-Sep-12	BOTHELL	GA	GEORGIA	USA	US Southeast
Deloitte & Touche LLP	597000	0	70000	68000	667000	31-Dec-09	VINELAND	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	580000	126000	157920	31920	737920	31-Mar-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	966000	25000	134000	89000	1100000	31-Dec-11	COLUMBIA	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	WHITE PLAINS	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	COLUMBUS	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	LOS ANGELES	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1189130	213263	804163	590900	1993300	3-Nov-12	CLAYTON	MO	MISSOURI	USA	US Southeast
Mauldin & Jenkins LLC	191000	0	0	0	191000	31-Dec-09	SAVANNAH	GA	GEORGIA	USA	US Southeast
BDO Seidman LLP	522258	0	0	0	522258	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	GRANDVILLE	MI	MICHIGAN	USA	US Midwest
Ernst & Young LLP	1009320	175100	216893	39668	1226220	31-Dec-10	RICHFIELD	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	FRONTENAC	MO	MISSOURI	USA	US Southeast
PricewaterhouseCoopers LLP	416058	185977	185977	0	602035	31-Dec-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
KPMG LLP	4600000	500000	1900000	500000	6500000	30-Sep-10	MADISON	WI	WISCONSIN	USA	US Midwest
Ernst & Young LLP	1443000	59000	72000	13000	1515000	2-Feb-13	IRVING	TX	TEXAS	USA	US Southwest
KPMG LLP	0	0	0	0	0	30-Sep-13	ALLENTOWN	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	2345000	122000	167000	43000	2512000	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	NORTH POINT	K3	HONG KONG	HONG KONG	Foreign
Ernst & Young LLP	1541380	23995	412525	388530	1953900	31-Dec-10	CHICAGO	IL	ILLINOIS	USA	US Midwest
KPMG LLP	1279000	105000	116000	11000	1395000	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
KPMG LLP	565875	954349	1091500	135496	1657370	31-Dec-12	LINCOLN	NE	NEBRASKA	USA	US Midwest
Deloitte & Touche LLP	500000	0	0	0	500000	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	575000	0	0	0	575000	31-Dec-12	ATHENS	J3	GREECE	GREECE	Foreign
unknown	0	0	0	0	0	31-Dec-12	Greenwood Village	CO	COLORADO	USA	US West
Deloitte & Touche LLP	982095	0	256894	256894	1238990	31-Dec-12	SANDUSKY	OH	OHIO	USA	US Midwest
Ernst & Young LLP	1126130	0	0	0	1126130	31-Dec-12	LISLE	IL	ILLINOIS	USA	US Midwest
Moss Adams LLP	175000	0	8250	0	183250	29-Jan-11	VAN NUYS	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	523825	524266	574431	50165	1098260	31-May-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	4474460	880072	1715070	835000	6189530	31-Jan-12	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	1-Oct-11	GREENVILLE	SC	SOUTH CAROLINA	USA	US Southeast
Ernst & Young LLP	2154000	30000	795000	758000	2949000	31-Dec-10	CURACAO	P8	NETHERLANDS ANTILLES	NETHERLANDS ANTILLES	Foreign
Ernst & Young LLP	717000	19200	115400	96200	832400	31-Mar-10	AURORA	IL	ILLINOIS	USA	US Midwest
Crowe Horwath LLP	356040	12130	12130	0	368170	31-Dec-10	LITTLE ROCK	AR	ARKANSAS	USA	US Southeast
Grant Thornton LLP	613509	0	0	0	613509	31-Dec-12	PLEASANTON	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Aug-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	27-Sep-13	BEAVERTON	OR	OREGON	USA	US West
KPMG LLP	1881530	139512	191908	52396	2073440	31-Dec-09	LEAWOOD	KS	KANSAS	USA	US Midwest
unknown	0	0	0	0	0	31-May-11	SUMMIT	NJ	NEW JERSEY	USA	US Mid Atlantic
KPMG LLP	1289000	0	152000	152000	1441000	3-Apr-11	ALISO VIEJO	CA	CALIFORNIA	USA	US West
KPMG LLP	795000	0	105765	105765	900765	31-Dec-09	KILGORE	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Sep-12	EATONTOWN	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	NORCROSS	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	HENAN	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-09	DELRAY BEACH	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	27753300	0	10267100	4331440	38020400	31-Dec-11	BRENTFORD	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
unknown	0	0	0	0	0	31-Oct-11	DORADO	PR	PUERTO RICO	PUERTO RICO	US Southeast
Whitley Penn LLP	414404	4400	4400	0	418804	31-Dec-12	DALLAS	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	6827000	365000	1068000	249000	7895000	31-Dec-10	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-May-12	HAUPPAUGE	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	520000	47500	174825	127325	694825	31-Dec-11	DUBUQUE	IA	IOWA	USA	US Midwest
unknown	0	0	0	0	0	30-Dec-12	MARKHAM	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-12	BEIJING	F4	CHINA	CHINA	Foreign
PricewaterhouseCoopers LLP	2333700	18600	243900	225300	2577600	1-Jan-11	WINSTON-SALEM	NC	NORTH CAROLINA	USA	US Southeast
Ernst & Young LLP	414510	29230	254558	225328	669068	31-Dec-11	PLANO	TX	TEXAS	USA	US Southwest
KPMG LLP	835000	89500	113500	24000	948500	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
Grant Thornton LLP	1660910	29846	84810	54964	1745720	31-Dec-12	ANCHORAGE	AK	ALASKA	USA	US West
Deloitte & Touche LLP	1181000	81580	525372	443792	1706370	31-Dec-11	IRVINE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	561000	17614	52614	35000	613614	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	1520000	193000	240000	47000	1760000	31-Dec-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	614418	0	1975	0	616393	29-Jan-11	BOLINGBROOK	IL	ILLINOIS	USA	US Midwest
KPMG LLP	2400000	6600000	11200000	1000000	13600000	31-Dec-09	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
KPMG LLP	910000	32000	280510	248510	1190510	31-Dec-09	DENVER	CO	COLORADO	USA	US West
PricewaterhouseCoopers LLP	1018840	25000	279350	201065	1298200	31-Dec-11	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-09	NORWALK	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-11	NORTHBROOK	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	1074530	38760	257766	219006	1332300	31-Dec-09	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
PricewaterhouseCoopers LLP	248253	137112	199412	0	447665	30-Jun-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-12	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
Deloitte & Touche LLP	13394000	738500	1793500	1055000	15187500	31-Dec-11	FALLS CHURCH	VA	VIRGINIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	2300200	154178	1610610	1454640	3910810	30-Jun-11	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
Deloitte & Touche LLP	907000	194000	731000	533000	1638000	31-Dec-11	CANONSBURG	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	1137640	27425	27425	0	1165060	31-Dec-09	MECHANICSVILLE	VA	VIRGINIA	USA	US Mid Atlantic
KPMG LLP	655870	0	37915	37915	693785	31-Dec-09	SEATTLE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Mar-10	IRVINE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	922289	0	104105	93105	1026390	31-Jan-12	BEAUMONT	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Oct-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1004820	65000	65000	0	1069820	31-Dec-10	NEW ORLEANS	LA	LOUISIANA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	GREENVILLE	SC	SOUTH CAROLINA	USA	US Southeast
UHY LLP	320856	10775	10775	0	331631	31-Jul-11	OFALLON	MO	MISSOURI	USA	US Southeast
Deloitte & Touche LLP	1580210	0	10877	0	1591090	30-Jun-12	SUNNYVALE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	4432260	4250	6595	0	4438850	31-Aug-11	IRVING	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	736000	23957	23957	0	759957	31-Dec-10	DENVER	CO	COLORADO	USA	US West
Ernst & Young LLP	834000	72000	74000	0	908000	31-Dec-12	MIAMI	FL	FLORIDA	USA	US Southeast
KPMG LLP	900000	500000	1300000	800000	2200000	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	4600000	72000	1492350	1200000	6092350	31-Dec-11	KINGSPORT	TN	TENNESSEE	USA	US Southeast
KPMG LLP	1718000	109000	109000	0	1827000	31-Dec-11	ST LOUIS	MO	MISSOURI	USA	US Southeast
KPMG LLP	550056	550056	550056	0	1100110	31-Mar-12	COUNTY DUBLIN	L2	IRELAND	IRELAND	Foreign
unknown	0	0	0	0	0	31-Dec-10	SCOTTSDALE	AZ	ARIZONA	USA	US Southwest
PricewaterhouseCoopers LLP	810000	34000	267300	233300	1077300	3-Jan-10	ATLANTA	GA	GEORGIA	USA	US Southeast
KPMG LLP	3569000	0	11000	11000	3580000	31-Dec-12	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
Deloitte & Touche LLP	740000	19419	138015	20157	878015	31-Dec-12	HAYWARD	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	5013090	0	45710	45710	5058800	31-Dec-09	CHATSWORTH	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	SCOTTSDALE	AZ	ARIZONA	USA	US Southwest
Ernst & Young LLP	2434510	55000	96150	38150	2530660	31-Dec-11	STAMFORD	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-11	ALICE	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1417160	0	7000	7000	1424160	31-Aug-12	WILLIS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	WESTPORT	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-10	CHICAGO	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	900000	0	160000	160000	1060000	2-Jul-11	BRISBANE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	2766000	385000	1009000	145000	3775000	31-Dec-11	DES PLAINES	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	1030180	416205	823830	407625	1854000	31-Dec-11	ARLINGTON	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Apr-09	RICHMOND	A1	BRITISH COLUMBIA	CANADA	Canada
BDO Seidman LLP	1822970	0	0	0	1822970	31-Mar-10	LAWRENCE	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	TAMPA	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	DURHAM	NC	NORTH CAROLINA	USA	US Southeast
SingerLewak LLP	717901	0	0	0	717901	31-Dec-09	SANTA BARBARA	CA	CALIFORNIA	USA	US West
Friedman LLP	320000	0	10000	10000	330000	31-Dec-11	CALGARY	A0	ALBERTA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-10	LOS ALTOS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	BURNABY	A1	BRITISH COLUMBIA	CANADA	Canada
Deloitte & Touche LLP	4497850	0	988281	988281	5486130	31-Dec-09	LAKE FOREST	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
McGladrey & Pullen LLP	544616	39837	43187	3350	587803	31-Dec-11	NEW HAMPTON	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	645000	0	173000	173000	818000	2-Feb-13	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-10	JUPITER	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
BDO USA LLP	537000	44000	44000	0	581000	31-Dec-11	SUNNYVALE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Grant Thornton LLP	1419000	30300	129300	99000	1548300	26-Jun-10	ATHOL	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	30-Sep-09	PRESCOTT	AZ	ARIZONA	USA	US Southwest
Deloitte & Touche LLP	4057000	231665	1150540	918870	5207540	29-Dec-12	BELOIT	WI	WISCONSIN	USA	US Midwest
Deloitte & Touche LLP	0	0	0	0	0	31-Dec-09	SALT LAKE CITY	UT	UTAH	USA	US West
unknown	0	0	0	0	0	31-Dec-11	MIAMI BEACH	FL	FLORIDA	USA	US Southeast
KraftCPAs PLLC	164939	6850	29840	20750	194779	31-Dec-11	COLUMBIA	TN	TENNESSEE	USA	US Southeast
Ernst & Young LLP	4024640	734036	832783	98747	4857430	31-Dec-10	SAO PAULO - SP	D5	BRAZIL	BRAZIL	Foreign
unknown	0	0	0	0	0	31-Dec-11	SANDY	UT	UTAH	USA	US West
unknown	0	0	0	0	0	30-Jun-13	PHOENIX	AZ	ARIZONA	USA	US Southwest
PricewaterhouseCoopers LLP	70041	30018	87551	57534	157593	31-Dec-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
PricewaterhouseCoopers LLP	2612000	100000	580000	472000	3192000	31-Mar-11	FREMONT	CA	CALIFORNIA	USA	US West
Moore Stephens Hong Kong	123000	0	70000	0	193000	31-Dec-09	FT LAUDERDALE	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	2501250	304142	803516	499374	3304760	31-Dec-10	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Mar-10	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	MECHANICSBURG	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	MUSKEGON	MI	MICHIGAN	USA	US Midwest
KPMG LLP	1490460	0	8840	8840	1499300	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	DES MOINES	IA	IOWA	USA	US Midwest
PricewaterhouseCoopers LLP	1052960	0	72830	72830	1125790	30-Sep-09	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	5731000	68500	621350	486800	6352350	31-Dec-11	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	SAN DIEGO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	3356940	80200	330790	243390	3687730	31-Dec-11	WILMINGTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	30-Jun-11	HONG KONG	F4	CHINA	CHINA	Foreign
KPMG LLP	783283	138516	210727	72211	994010	31-Dec-09	ONTARIO	CA	CALIFORNIA	USA	US West
Crowe Horwath LLP	337420	0	13406	0	350826	31-Dec-09	EARTH CITY	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	31-Mar-11	WEST MIDLANDS	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
unknown	0	0	0	0	0	31-Dec-09	6304	V8	SWITZERLAND	SWITZERLAND	Foreign
Deloitte & Touche LLP	5833000	706000	808000	102000	6641000	31-Dec-10	DALLAS	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	2111000	81000	710000	629000	2821000	29-Oct-11	NORWOOD	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	14624000	807000	6460000	5478000	21084000	31-Dec-12	MOUNTAIN VIEW	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	GLEN COVE	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	S. SAN FRANCISCO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	2378100	130800	681600	550800	3059700	31-Dec-12	RAPID CITY	SD	SOUTH DAKOTA	USA	US Midwest
unknown	0	0	0	0	0	28-Feb-10	SYOSSET	NY	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	271542	0	5970	5970	277512	30-Apr-13	BENTONVILLE	AR	ARKANSAS	USA	US Southeast
unknown	0	0	0	0	0	31-Oct-10	CALGARY	A0	ALBERTA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-10	AKRON	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Aug-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Moss Adams LLP	292539	0	0	0	292539	31-Dec-12	NOVATO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1895680	4000	537325	530925	2433010	31-Dec-09	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Jul-09	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	HOPKINS	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Aug-13	WARREN	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	BEVERLY	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	819000	0	48000	48000	867000	31-Dec-11	CUPERTINO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1525000	0	21000	21000	1546000	31-Dec-12	HAIDIAN DISTRICT BEIJING	F4	CHINA	CHINA	Foreign
PricewaterhouseCoopers LLP	714548	0	136115	131615	850663	31-Dec-11	LONG BEACH	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	2067500	0	25000	25000	2092500	30-Sep-12	WASHINGTON	DC	DISTRICT OF COLUMBIA	USA	US Mid Atlantic
KPMG LLP	1705000	0	403000	403000	2108000	31-Dec-11	MANHATTAN BEACH	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	MISSISSAUGA	A6	ONTARIO	CANADA	Canada
Deloitte & Touche LLP	14595000	0	227000	227000	14822000	31-Jan-09	MELVILLE	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	0	0	0	0	0	31-Dec-09	INDIANAPOLIS	IN	INDIANA	USA	US Midwest
PricewaterhouseCoopers LLP	25176700	5007520	13353400	6815800	38530100	31-Dec-11	ESPOO	H9	FINLAND	FINLAND	Foreign
unknown	0	0	0	0	0	31-Aug-10	WILTON MANORS	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Oct-10	BURNABY	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-10	HORSHAM	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Apr-10	SAN DIEGO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1802200	111239	403652	290413	2205850	31-Dec-11	GARFIELD HEIGHTS	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	ELKHART	IN	INDIANA	USA	US Midwest
PricewaterhouseCoopers LLP	4800000	110700	1426080	1100000	6226080	31-Dec-09	KINGSPORT	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	PLANT CITY	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	1500000	100000	300000	200000	1800000	31-Dec-12	HONOLULU	HI	HAWAII	USA	US West
PricewaterhouseCoopers LLP	1299900	486932	636408	149476	1936310	31-Dec-10	MINNETONKA	MN	MINNESOTA	USA	US Midwest
Deloitte & Touche LLP	3442000	3000	481000	431000	3923000	31-Dec-10	SANTA CLARA	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1194500	0	11324	8618	1205820	31-Dec-09	FT WORTH	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Jun-10
Burr Pilger Mayer Inc (LLP)	636000	48000	48000	0	684000	31-Mar-09	UNION CITY	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	864826	69332	85670	0	950497	31-Dec-12	CALGARY	A0	ALBERTA	CANADA	Canada
KPMG LLP	1084650	152414	176136	3722	1260790	31-Dec-11	SEATTLE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-11	BOTHELL	WA	WASHINGTON	USA	US West
PricewaterhouseCoopers LLP	3412840	85000	1100960	720009	4513800	31-Dec-11	JERSEY CITY	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	2697000	88000	275000	183000	2972000	28-Oct-12	SINGAPORE	U0	SINGAPORE	SINGAPORE	Foreign
McGladrey & Pullen LLP	304000	140000	140000	0	444000	31-Dec-09	SANTA MONICA	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	6300000	800000	1700000	900000	8000000	31-Dec-12	STAMFORD	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-10	CARLSBAD	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	HAYWARD	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Dec-12	BOSTON	MA	MASSACHUSETTS	USA	US New England
KPMG LLP	1018000	77000	77000	0	1095000	31-Dec-11	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Oct-12	TUCSON	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	31-Mar-11	SANTA ANA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	LONG BEACH	CA	CALIFORNIA	USA	US West
BDO LLP (London, UK)	1200000	0	0	0	1200000	31-Dec-12	ST. HELIER	I0	FRANCE	FRANCE	Foreign
Squar Milner Peterson Miranda & Williamson LLP	178432	0	60790	60790	239222	31-Dec-10	SANTA ANA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	TORONTO	A6	ONTARIO	CANADA	Canada
Grant Thornton LLP	363363	0	148412	148412	511775	30-Jun-13	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	1127000	0	0	0	1127000	2-Oct-09	PALO ALTO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	CUPERTINO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	STERLING HEIGHTS	MI	MICHIGAN	USA	US Midwest
Ernst & Young LLP	835500	1505	154615	153110	990115	31-Dec-12	LOUISVILLE	KY	KENTUCKY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Aug-13	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	CHADDS FORD	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-12	NORTH PALM BEACH	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	900000	0	0	0	900000	31-Dec-11	WANZHOU CHONGQING	F4	CHINA	CHINA	Foreign
PricewaterhouseCoopers LLP	59500000	24100000	33000000	8900000	92500000	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1633300	99100	114200	15100	1747500	31-Dec-09	WEST DES MOINES	IA	IOWA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	PATCHOGUE	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	1100000	0	0	0	1100000	31-Dec-12	BEIJING	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-12	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	SOUTH JORDAN	UT	UTAH	USA	US West
PricewaterhouseCoopers LLP	4869000	2825000	5324000	2494000	10193000	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	392050	0	51500	51500	443550	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1659760	170000	193775	0	1853530	2-Jan-10	ATLANTA	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	719700	1995	39595	37600	759295	29-Jan-11	FT MYERS	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	1653000	233000	546000	309000	2199000	31-Dec-11	BEIJING	F4	CHINA	CHINA	Foreign
KPMG LLP	2533000	150000	289000	70000	2822000	31-Dec-09	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	BONITA SPRINGS	FL	FLORIDA	USA	US Southeast
KPMG LLP	1620360	13333	246317	232984	1866680	31-Dec-12	ANGLETON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
Deloitte & Touche LLP	1425750	7150	448237	441087	1873990	31-Dec-09	JACKSONVILLE	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	6090000	249000	9029000	8731000	15119000	31-Dec-10	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	29-Dec-12	GOSHEN	IN	INDIANA	USA	US Midwest
PricewaterhouseCoopers LLP	2399400	11175	107794	96619	2507190	31-Dec-11	LOS ANGELES	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	MIAMI	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-13	BEIJING	F4	CHINA	CHINA	Foreign
SingerLewak LLP	640709	12766	24831	12065	665540	31-Dec-09	LOS ANGELES	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	395232	81048	81048	0	476280	31-Dec-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	3211000	826000	3230000	2114000	6441000	3-Feb-13	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-10	TORONTO	A6	ONTARIO	CANADA	Canada
Mazars CPA Limited (Hong Kong)	250500	0	0	0	250500	31-Mar-11	CHANGXING ZHEJIANG PROVINCE	F4	CHINA	CHINA	Foreign
PricewaterhouseCoopers LLP	775317	0	74300	72500	849617	31-Aug-13	SAN DIEGO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	593516	0	41923	41923	635439	31-Dec-09	ALISO VIEJO	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	1002580	0	39959	0	1042540	31-Dec-10	LAKE MARY	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	CRANBURY	NJ	NEW JERSEY	USA	US Mid Atlantic
BDO Seidman LLP	953985	67879	107286	39407	1061270	31-Jan-09	MEMPHIS	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	SALT LAKE CITY	UT	UTAH	USA	US West
unknown	0	0	0	0	0	31-Dec-09	HAMMOND	LA	LOUISIANA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	XIAN SHAANXI PROVINCE	F4	CHINA	CHINA	Foreign
PricewaterhouseCoopers LLP	1413290	45489	493891	448402	1907180	31-Dec-12	LOS ANGELES	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	19000000	5000000	7000000	1000000	26000000	31-Dec-09	DETROIT	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	CHICAGO	IL	ILLINOIS	USA	US Midwest
KPMG LLP	132000	0	0	0	132000	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1041690	488170	765664	277494	1807360	31-Dec-10	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	SALT LAKE CITY	UT	UTAH	USA	US West
unknown	0	0	0	0	0	31-Dec-10	SAN DIMAS	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1121000	4000	6160	0	1127160	29-Dec-12	AUSTIN	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	667000	0	1800	0	668800	31-Dec-10	RALEIGH	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	CHINO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	8028380	1766420	1766420	0	9794810	31-Dec-09	RADNOR	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	4900000	400000	800000	400000	5700000	26-Dec-09	LOUISVILLE	KY	KENTUCKY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	SCOTTSDALE	AZ	ARIZONA	USA	US Southwest
Grant Thornton LLP	150500	36000	41000	5000	191500	28-Jun-09	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
BDO USA LLP	343100	0	54125	54125	397225	31-Dec-10	LOS ANGELES	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	3923410	125158	303418	175478	4226830	31-Dec-12	ST. MICHAEL	C8	BARBADOS	BARBADOS	Foreign
unknown	0	0	0	0	0	31-Dec-09	TARPON SPRINGS	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	HACKENSACK	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	5800000	1770000	1810000	40000	7610000	31-Dec-09	MARSHALLTOWN	T3	SOUTH AFRICA	SOUTH AFRICA	Foreign
unknown	0	0	0	0	0	31-Dec-11	SCOTTSDALE	AZ	ARIZONA	USA	US Southwest
Deloitte & Touche LLP	11787000	402000	644000	242000	12431000	31-Dec-09	WHITE PLAINS	NY	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	796345	0	0	0	796345	28-Feb-10	MELVILLE	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	2200000	0	1700000	1700000	3900000	31-Dec-12	DUBLIN	L2	IRELAND	IRELAND	Foreign
Ernst & Young LLP	703763	30000	34615	0	738378	2-Jul-11	GREENVILLE	SC	SOUTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	CHICAGO	IL	ILLINOIS	USA	US Midwest
Stegman & Company PA	172718	32637	47612	14000	220330	31-Dec-10	BETHESDA	MD	MARYLAND	USA	US Mid Atlantic
Crowe Horwath LLP	192570	34300	55939	0	248509	31-Dec-09	BEDMINSTER	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	950000	0	101800	101800	1051800	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	4500000	0	100000	100000	4600000	30-Jun-09	LATROBE	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	2537000	227000	655000	420000	3192000	31-Mar-09	FREMONT	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	LAKE CHARLES	LA	LOUISIANA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	IRVINE	CA	CALIFORNIA	USA	US West
Plante & Moran PLLC	185055	0	20940	20940	205995	31-Dec-09	WIXOM	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Jul-13	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
PricewaterhouseCoopers LLP	7000000	2200000	6800000	4600000	13800000	31-Dec-11	PASADENA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-09	DALLAS	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	415500	0	62949	62949	478449	31-Dec-10	MCLEAN	VA	VIRGINIA	USA	US Mid Atlantic
Deloitte & Touche LLP	1101000	59900	467100	403600	1568100	30-Jun-09	CLEVELAND	OH	OHIO	USA	US Midwest
Ernst & Young LLP	1100640	78200	285704	207504	1386340	31-Dec-10	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
KPMG LLP	730000	0	0	0	730000	31-Jul-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	3370370	599762	969233	367271	4339610	31-Jan-13	MISSION WOODS	KS	KANSAS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	WEST HARTFORD	CT	CONNECTICUT	USA	US New England
Deloitte & Touche LLP	1331890	0	51215	0	1383100	31-Dec-12	BEIJING	F4	CHINA	CHINA	Foreign
Moss Adams LLP	262158	0	0	0	262158	31-Dec-10	NOVATO	CA	CALIFORNIA	USA	US West
BDO USA LLP	256617	0	29285	29285	285902	31-Dec-11	DUBLIN	OH	OHIO	USA	US Midwest
Burr Pilger Mayer Inc (LLP)	219440	166842	464586	297744	684026	31-Dec-12	NOVATO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	628253	66000	156400	90400	784653	30-Jun-09	CINCINNATI	OH	OHIO	USA	US Midwest
PricewaterhouseCoopers LLP	13409900	319283	4150680	2234980	17560600	31-Mar-10	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
KPMG LLP	800000	0	0	0	800000	31-Dec-11	MEDFORD	OR	OREGON	USA	US West
KPMG LLP	473000	0	0	0	473000	31-Dec-09	BEAVERTON	OR	OREGON	USA	US West
KPMG LLP	97552	0	0	0	97552	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	348800	0	3600	0	352400	31-Dec-12	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
Ernst & Young LLP	5813000	496000	1092000	478000	6905000	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
Hein & Associates LLP	284827	3800	3800	0	288627	31-Dec-12	ARLINGTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	LAS VEGAS	NV	NEVADA	USA	US West
KPMG LLP	325000	40000	84200	44200	409200	31-Dec-09	POULSBO	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	30-Apr-11	RIDGEFIELD	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	28-Feb-13	BOGOTA	F8	COLOMBIA	COLOMBIA	Foreign
KPMG LLP	10097100	232000	334375	56200	10431400	31-Dec-12	SAN ANTONIO	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	4183000	26500	739400	712900	4922400	31-Dec-09	DUBLIN	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	LANHAM	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	GREENBRAE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	914874	427145	433573	6428	1348450	2-Oct-09	NEWPORT BEACH	CA	CALIFORNIA	USA	US West
KPMG LLP	2145000	91170	91170	0	2236170	31-Dec-10	NORFOLK	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-13	QUEBEC	A8	QUEBEC	CANADA	Canada
Ernst & Young LLP	719550	349247	437712	88465	1157260	31-Jan-13	BEAUMONT	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Dec-10	PALM DESERT	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	AVOCA	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
UHY LLP	813661	171022	171022	0	984683	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	808000	0	57000	0	865000	31-Dec-12	BEIJING	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-10	VACAVILLE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Sep-12	POST FALLS	ID	IDAHO	USA	US West
Deloitte & Touche LLP	798000	165000	165000	0	963000	31-Dec-11	COLUMBUS	OH	OHIO	USA	US Midwest
Ernst & Young LLP	711250	0	45000	0	756250	28-Feb-09	MELVILLE	NY	NEW YORK	USA	US Mid Atlantic
BDO USA LLP	632855	12500	62255	0	695110	31-Dec-11	MIDLAND	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1560740	0	10349	8244	1571090	30-Oct-11	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	540000	19000	155000	136000	695000	31-Dec-12	LOUISVILLE	KY	KENTUCKY	USA	US Mid Atlantic
Deloitte & Touche LLP	98000	0	0	0	98000	31-Dec-12	FT WORTH	TX	TEXAS	USA	US Southwest
BDO USA LLP	817000	0	104000	104000	921000	31-Dec-12	HERZLIYA	L3	ISRAEL	ISRAEL	Foreign
Ernst & Young LLP	4564000	7319	12149	0	4576150	31-Dec-11	MT LAUREL	NJ	NEW JERSEY	USA	US Mid Atlantic
ParenteBeard LLC	136915	3000	27750	24750	164665	31-Dec-11	GETTYSBURG	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	116600	90900	105700	14800	222300	31-Dec-10	HILLS	IA	IOWA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
Baker Tilly Virchow Krause LLP	1627460	21000	21000	0	1648460	31-Dec-12	TROY	MI	MICHIGAN	USA	US Midwest
BDO USA LLP	0	0	0	0	0	30-Sep-13	CHELMSFORD	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	4731710	618530	618534	0	5350240	31-Dec-10	CALGARY	A0	ALBERTA	CANADA	Canada
Ernst & Young LLP	493000	0	44000	44000	537000	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	1130000	22788	22788	0	1152790	31-Dec-11	CHANTILLY	VA	VIRGINIA	USA	US Mid Atlantic
KPMG LLP	1429000	66000	66000	0	1495000	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	PORTLAND	ME	MAINE	USA	US New England
KPMG LLP	298000	21650	21650	0	319650	31-Dec-10	BAR HARBOR	ME	MAINE	USA	US New England
KPMG LLP	3848590	1307390	1739120	212400	5587710	31-Dec-12	HERSHEY	PA	PENNSYLVANIA	USA	US Mid Atlantic
Deloitte & Touche LLP	20000000	6000000	7000000	1000000	27000000	31-Dec-11	DETROIT	MI	MICHIGAN	USA	US Midwest
PricewaterhouseCoopers LLP	33520000	1500000	7050000	4620000	40570000	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	967549	608680	610180	0	1577730	31-Dec-10	LAKE SUCCESS	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	935376	0	0	0	935376	31-Dec-11	NANJING	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	30-Sep-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	1113000	294000	294000	0	1407000	31-Dec-10	LOS ANGELES	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	672737	0	89921	70825	762658	31-Oct-11	INDIANAPOLIS	IN	INDIANA	USA	US Midwest
Cherry Bekaert & Holland LLP	0	0	0	0	0	31-Dec-12	GLEN ALLEN	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	GLEN COVE	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Jul-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	1107300	0	1960	0	1109260	31-Dec-11	MEMPHIS	TN	TENNESSEE	USA	US Southeast
KPMG LLP	815000	38600	41120	1020	856120	30-Jun-09	DES MOINES	IA	IOWA	USA	US Midwest
PricewaterhouseCoopers LLP	258100	62800	87800	25000	345900	30-Jun-10	ANN ARBOR	MI	MICHIGAN	USA	US Midwest
Deloitte & Touche LLP	650000	0	223246	223246	873246	24-Apr-10	GREENVILLE	WI	WISCONSIN	USA	US Midwest
Ernst & Young LLP	1355200	22000	91767	69767	1446970	2-Jan-10	MINNETONKA	MN	MINNESOTA	USA	US Midwest
PricewaterhouseCoopers LLP	5175000	121000	4385000	4264000	9560000	31-Dec-12	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
unknown	0	0	0	0	0	31-May-10	CARLSBAD	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Sep-10	GREEN BAY	WI	WISCONSIN	USA	US Midwest
Ernst & Young LLP	5931000	529000	662000	133000	6593000	31-Dec-11	THOUSAND OAKS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	FRANKFORT	KY	KENTUCKY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	2269900	153100	648400	492700	2918300	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	686689	79044	80324	0	767013	31-Dec-12	ROCKLAND	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Mar-12	CENTRAL POINT	OR	OREGON	USA	US West
Ernst & Young LLP	2111000	81000	710000	629000	2821000	29-Oct-11	NORWOOD	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-10	HENDERSON	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	GRAPEVINE	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	SAN DIEGO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	2476200	51995	245565	193570	2721760	31-Dec-12	NAPLES	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	52500	13750	13750	0	66250	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	SAN ANTONIO	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	1474000	316000	599500	257000	2073500	1-Jan-11	THOMASVILLE	GA	GEORGIA	USA	US Southeast
PricewaterhouseCoopers LLP	3507100	68000	334475	264675	3841580	31-Dec-11	LOUISVILLE	KY	KENTUCKY	USA	US Mid Atlantic
KPMG LLP	358800	0	0	0	358800	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	2163000	209000	499000	290000	2662000	30-Jun-10	WALTHAM	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	529754	106973	106973	0	636727	31-Dec-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Moss Adams LLP	181624	0	0	0	181624	29-Feb-12	KIRKLAND	WA	WASHINGTON	USA	US West
KPMG LLP	4050000	233000	963000	730000	5013000	31-Dec-10	LANCASTER	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	5622000	1329000	1329000	0	6951000	31-Dec-12	AMSTERDAM	P7	NETHERLANDS	NETHERLANDS	Foreign
unknown	0	0	0	0	0	31-Dec-09	CRANBURY	NJ	NEW JERSEY	USA	US Mid Atlantic
KPMG LLP	11254100	0	1064580	342185	12318700	31-Mar-12	TOKYO	M0	JAPAN	JAPAN	Foreign
unknown	0	0	0	0	0	31-Dec-12	TUCSON	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	FLUSHING	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Jul-10	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	SAINTE-FOY	A8	QUEBEC	CANADA	Canada
PKF OÆConnor Davies LLP	192021	0	21680	21680	213701	31-Dec-11	VICTORIA	C3	AUSTRALIA	AUSTRALIA	Foreign
KPMG LLP	5108000	43000	1067000	1024000	6175000	31-Dec-10	SUMMIT	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	1556000	114000	114000	0	1670000	31-Dec-11	HONOLULU	HI	HAWAII	USA	US West
Ernst & Young LLP	651472	108669	121374	0	772846	31-Jan-09	BEAUMONT	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Aug-12	BOCA RATON	FL	FLORIDA	USA	US Southeast
KPMG LLP	195000	158500	158500	0	353500	31-Dec-10	ANGOLA	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	528080	0	86790	43500	614870	31-Dec-09	WALTHAM	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	5502000	427000	3032000	2605000	8534000	31-Dec-09	CARLSBAD	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	28-Feb-09	DURANGO	CO	COLORADO	USA	US West
PricewaterhouseCoopers LLP	1440240	0	2400	0	1442640	31-Jul-09	SUNNYVALE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Mar-10	TORRANCE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	ADDISON	TX	TEXAS	USA	US Southwest
BKD LLP	293000	28000	28000	0	321000	31-Dec-10	HUMBOLDT	KS	KANSAS	USA	US Midwest
PricewaterhouseCoopers LLP	2878050	0	7040	5240	2885090	30-Dec-12	TROY	MI	MICHIGAN	USA	US Midwest
KPMG LLP	866000	22000	136000	114000	1002000	31-Dec-10	COLUMBIA	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-11	SHEUNGWAN	K3	HONG KONG	HONG KONG	Foreign
KPMG LLP	1120930	0	0	0	1120930	31-Dec-10	WACO	TX	TEXAS	USA	US Southwest
KPMG LLP	674975	17279	17279	0	692254	31-Jan-10	ABILENE	KS	KANSAS	USA	US Midwest
Deloitte & Touche LLP	5269500	555700	555700	0	5825200	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	880668	0	56995	55000	937663	25-Dec-10	BRENTWOOD	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	TULSA	OK	OKLAHOMA	USA	US Southwest
Ernst & Young LLP	338000	0	17000	15000	355000	30-Apr-10	TUSTIN	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	CHICAGO	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	10242000	2312000	5553000	2983000	15795000	1-Apr-11	FALLS CHURCH	VA	VIRGINIA	USA	US Mid Atlantic
Ernst & Young LLP	34192600	2549510	2602620	39836	36795200	31-Dec-10	MADRID	U3	SPAIN	SPAIN	Foreign
KPMG LLP	1894620	13289	254261	240972	2148880	31-Dec-10	ANGLETON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	JERSEY CITY	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-May-10	SAINT WENCESLAS	A8	QUEBEC	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-10	DULUTH	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	4991000	140000	483000	343000	5474000	31-Dec-10	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
Ernst & Young LLP	2264630	564440	758069	193629	3022700	30-Apr-09	SUNNYVALE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	RED BANK	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	DALLAS	TX	TEXAS	USA	US Southwest
Grant Thornton LLP	133078	25065	60280	18061	193359	31-Dec-12	ROUYN NORANDA	A8	QUEBEC	CANADA	Canada
unknown	0	0	0	0	0	31-Jan-09	LOS ANGELES	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	THREE RIVERS	MI	MICHIGAN	USA	US Midwest
PricewaterhouseCoopers LLP	6900000	1800000	2200000	400000	9100000	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1665000	158000	336000	178000	2001000	31-Dec-09	GREENVILLE	SC	SOUTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Jan-09	OKLAHOMA CITY	OK	OKLAHOMA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	ATLANTA	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	841000	5000	133000	128000	974000	27-Jun-10	MILPITAS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	1860560	77203	85124	7921	1945680	31-Dec-11	PASADENA	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	4329000	99000	387000	281000	4716000	31-Dec-10	WARSAW	IN	INDIANA	USA	US Midwest
Deloitte & Touche LLP	1341200	0	24300	24300	1365500	2-Jan-09	FRISCO	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Jun-11	HAIFA	L3	ISRAEL	ISRAEL	Foreign
unknown	0	0	0	0	0	31-Dec-12	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
Ernst & Young LLP	4199020	782594	817375	34782	5016400	31-Dec-11	SAO PAULO	D5	BRAZIL	BRAZIL	Foreign
KPMG LLP	690600	0	103723	0	794323	31-Aug-12	CENTENNIAL	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	30-Jun-11	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
KPMG LLP	1857650	78000	126018	48018	1983670	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-11	SUFFERN	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	30-Sep-09	SUNNYVALE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1649000	749000	2698000	746000	4347000	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	3753000	0	226000	226000	3979000	31-Dec-12	ST. PETERS	MO	MISSOURI	USA	US Southeast
KPMG LLP	398000	0	58000	58000	456000	31-Dec-12	HATBORO	PA	PENNSYLVANIA	USA	US Mid Atlantic
Grant Thornton LLP	349000	7000	122000	115000	471000	31-Dec-12	CHICAGO	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	3841000	5000	5000	0	3846000	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	1256600	0	161300	142300	1417900	2-Jan-10	BAYONNE	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-13	HONG KONG	F4	CHINA	CHINA	Foreign
PricewaterhouseCoopers LLP	503000	0	0	0	503000	31-Dec-12	JACKSONVILLE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	LOS ANGELES	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Oct-12	LAGUNA HILLS	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	740618	20321	116445	96124	857063	30-Sep-09	KALISPELL	MT	MONTANA	USA	US West
PricewaterhouseCoopers LLP	1372730	0	251837	249417	1624570	31-Dec-12	NEW HYDE PARK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Apr-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	TEL AVIV	L3	ISRAEL	ISRAEL	Foreign
Ernst & Young LLP	24435400	9002530	9002530	0	33438000	31-Dec-12	THE HAGUE	P7	NETHERLANDS	NETHERLANDS	Foreign
PricewaterhouseCoopers LLP	365000	10000	62400	17400	427400	31-Dec-11	CLINTON	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-12	CAMBRIDGE	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	2753000	123000	194000	69000	2947000	31-Dec-11	IRVING	TX	TEXAS	USA	US Southwest
KPMG LLP	1215000	5000	40000	33000	1255000	2-Oct-09	WOBURN	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	133000	0	18000	18000	151000	31-Dec-09	SANTA CLARA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	GREER	SC	SOUTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Jul-12	MEXICO CITY	O5	MEXICO	MEXICO	Foreign
KPMG LLP	9896040	429561	442756	13195	10338800	31-Dec-09	BEIJING	F4	CHINA	CHINA	Foreign
PricewaterhouseCoopers LLP	8800000	300000	510000	210000	9310000	31-Dec-11	ROCHESTER	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Oct-10	CHONGQING	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-09	WILTON	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	28-Jan-12	ST LOUIS	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-11	JERSEY CITY	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	ORLEANS	MA	MASSACHUSETTS	USA	US New England
KPMG LLP	14285000	7034000	9381000	0	23666000	30-Jun-11	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
unknown	0	0	0	0	0	31-Dec-12	WILMINGTON	DE	DELAWARE	USA	US Mid Atlantic
Ernst & Young LLP	612036	0	0	0	612036	31-Dec-12	POINT RICHMOND	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-09	ALBUQUERQUE	NM	NEW MEXICO	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	CALGARY	A0	ALBERTA	CANADA	Canada
KPMG LLP	1151560	177903	228097	50194	1379660	31-May-12	COLUMBUS	OH	OHIO	USA	US Midwest
Deloitte & Touche LLP	2141500	125000	360910	233910	2502410	31-Aug-09	LAKE OSWEGO	OR	OREGON	USA	US West
unknown	0	0	0	0	0	31-Oct-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1060850	91613	251273	159660	1312120	31-Dec-10	CHESTER	WV	WEST VIRGINIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	5847810	2118980	2523580	302068	8371380	31-Dec-12	PURCHASE	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	EDINBURGH	L2	IRELAND	IRELAND	Foreign
unknown	0	0	0	0	0	31-May-09	ENCINO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-11	LIMA	R5	PERU	PERU	Foreign
Ernst & Young LLP	1183980	38000	102190	44001	1286170	31-Dec-10	RESTON	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Apr-10	MIAMI	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	LA JOLLA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	MATAWAN	NJ	NEW JERSEY	USA	US Mid Atlantic
KPMG LLP	604000	83300	83300	0	687300	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	2050000	0	648000	644000	2698000	31-Dec-12	PROVIDENCE	RI	RHODE ISLAND	USA	US New England
Deloitte & Touche LLP	881277	95000	95000	0	976277	31-Dec-09	JEFFERSON	LA	LOUISIANA	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-09	WEST ST PAUL	MN	MINNESOTA	USA	US Midwest
PricewaterhouseCoopers LLP	4000000	1500000	1500000	0	5500000	3-Sep-09	BOISE	ID	IDAHO	USA	US West
Ernst & Young LLP	896140	33000	130040	97040	1026180	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	6000000	0	2000000	2000000	8000000	30-Sep-12	JOHANNESBURG	T3	SOUTH AFRICA	SOUTH AFRICA	Foreign
Ernst & Young LLP	699000	0	32000	32000	731000	31-Dec-12	BETHESDA	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
PricewaterhouseCoopers LLP	3274900	0	269560	197960	3544460	27-Jan-13	SANTA CLARA	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	938000	153342	223142	44800	1161140	31-Dec-12	LOUIVILLE	KY	KENTUCKY	USA	US Mid Atlantic
KPMG LLP	1859900	18500	389201	370701	2249100	31-Dec-09	ENGLEWOOD	CO	COLORADO	USA	US West
PricewaterhouseCoopers LLP	23260000	740000	6570000	5750000	29830000	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Jul-13	MIRAMAR BEACH	FL	FLORIDA	USA	US Southeast
BDO Seidman LLP	1571280	0	18941	18941	1590220	31-Dec-09	HOLMDEL	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	702000	0	40000	40000	742000	31-Dec-09	CONCORD	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Jul-10	SANTA BARBARA	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1357990	374850	384150	9300	1742140	31-Dec-12	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	RENO	NV	NEVADA	USA	US West
Ernst & Young LLP	993960	0	0	0	993960	31-Dec-09	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
PricewaterhouseCoopers LLP	908000	0	217000	217000	1125000	30-Jun-13	RACINE	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	MINNETONKA	MN	MINNESOTA	USA	US Midwest
KPMG LLP	1429000	166000	352000	186000	1781000	31-Dec-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	30-Apr-09	WORCESTER	MA	MASSACHUSETTS	USA	US New England
Grant Thornton LLP	513000	161000	181000	20000	694000	31-Dec-09	MOON TOWNSHIP	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	TYLER	TX	TEXAS	USA	US Southwest
KPMG LLP	541700	0	0	0	541700	31-Dec-09	ARDSLEY	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1683700	60075	74950	10575	1758650	31-Dec-10	WATSONVILLE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	273139	99425	242482	86384	515621	31-Dec-10	CALGARY	A0	ALBERTA	CANADA	Canada
unknown	0	0	0	0	0	31-Mar-12	HUMBLE	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	748520	0	55200	39247	803720	25-Dec-09	TACOMA	WA	WASHINGTON	USA	US West
Deloitte & Touche LLP	702172	0	121065	121065	823237	31-Dec-11	ALACHUA	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	18864000	1752000	4578000	127000	23442000	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
BKD LLP	983000	109290	109290	0	1092290	31-Dec-11	KALISPELL	MT	MONTANA	USA	US West
unknown	0	0	0	0	0	30-Apr-10	RICHMOND HILL	A6	ONTARIO	CANADA	Canada
Plante & Moran PLLC	222525	5775	48150	33875	270675	31-Dec-09	CAMBRIDGE	OH	OHIO	USA	US Midwest
Deloitte & Touche LLP	4033930	93000	93000	0	4126930	31-Dec-09	CHICAGO	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	863638	116500	260995	142500	1124630	30-Jun-11	PORTSMOUTH	NH	NEW HAMPSHIRE	USA	US New England
unknown	0	0	0	0	0	30-Jun-09	BLUE BELL	PA	PENNSYLVANIA	USA	US Mid Atlantic
BDO USA LLP	783000	0	97000	97000	880000	31-Dec-11	HERZLIYA	L3	ISRAEL	ISRAEL	Foreign
unknown	0	0	0	0	0	31-Dec-11	ALACHUA	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	TORTOLA	D8	VIRGIN ISLANDS (BRITISH)	VIRGIN ISLANDS (BRITISH)	Foreign
Grant Thornton LLP	252219	13973	58873	44900	311092	31-Dec-11	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
Ernst & Young LLP	1797000	98000	136000	38000	1933000	31-Dec-10	OAK BROOK	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	1923530	0	16190	12590	1939720	31-Dec-12	MIAMI	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	3495000	302000	1207000	905000	4702000	29-Apr-11	SUNNYVALE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	23867	0	0	0	23867	31-Oct-12	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	KOWLOON	K3	HONG KONG	HONG KONG	Foreign
Deloitte & Touche LLP	1748510	3000	3000	0	1751510	31-Dec-11	EL PASO	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1386660	0	205344	205344	1592000	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	942000	30950	36950	6000	978950	31-Dec-12	WALTHAM	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	1361000	38000	38000	0	1399000	31-Dec-09	MEMPHIS	TN	TENNESSEE	USA	US Southeast
Ernst & Young LLP	3400000	1600000	1700000	100000	5100000	31-Dec-09	ATLANTA	GA	GEORGIA	USA	US Southeast
Deloitte & Touche LLP	1971000	172000	172000	0	2143000	31-Dec-10	LOS ANGELES	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	MAPLE RIDGE	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Mar-11	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Sep-10	ATLANTA	GA	GEORGIA	USA	US Southeast
PricewaterhouseCoopers LLP	3314260	0	286782	283782	3601040	30-Jan-11	SANTA CLARA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-May-12	LITHIA	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	1314690	80000	80000	0	1394690	31-Dec-09	TOLEDO	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-11	MARINA DEL REY	CA	CALIFORNIA	USA	US West
McGladrey & Pullen LLP	495000	197000	197000	0	692000	31-Dec-10	BILLINGS	MT	MONTANA	USA	US West
Deloitte & Touche LLP	7000000	100000	500000	400000	7500000	31-Dec-09	PRINCETON	NJ	NEW JERSEY	USA	US Mid Atlantic
Jones Simkins PC	92417	0	22086	22086	114503	31-Dec-09	MIDVALE	UT	UTAH	USA	US West
Deloitte & Touche LLP	2126000	0	159000	159000	2285000	24-Jun-11	FREMONT	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	31878000	1357000	3489000	1189000	35367000	30-Jun-09	CINCINNATI	OH	OHIO	USA	US Midwest
Deloitte & Touche LLP	3992500	518205	1896040	1232500	5888540	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	410950	7500	56500	49000	467450	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	169000	0	50335	50335	219335	31-Dec-10	DAYTONA BEACH	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	30-Apr-11	BIRMINGHAM	MI	MICHIGAN	USA	US Midwest
Ernst & Young LLP	3424000	146000	158000	0	3582000	31-Dec-10	WALNUT CREEK	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	391420	0	8987	8987	400407	26-Mar-11	AUSTIN	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	SAN DIEGO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	104500	0	0	0	104500	31-Dec-11	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
Ernst & Young LLP	6072900	0	36200	36200	6109100	31-Dec-12	MOSCOW	1Z	RUSSIA	RUSSIA	Foreign
unknown	0	0	0	0	0	30-Jun-12	SOMERVILLE	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-13	SAN MATEO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-11	SALT LAKE CITY	UT	UTAH	USA	US West
unknown	0	0	0	0	0	30-Jun-11	SANTA BARBARA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	SPRINGFILED	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Jul-09	SAN JOSE	CA	CALIFORNIA	USA	US West
KPMG LLP	3400000	300000	800000	500000	4200000	31-Dec-09	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-11	ATHENS	J3	GREECE	GREECE	Foreign
Ernst & Young LLP	2442840	140537	140537	0	2583380	31-Dec-09	WEST HOLLYWOOD	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	0	0	0	0	0	31-Jan-09	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	DEERFIELD	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	3650000	16000	1023000	418000	4673000	31-Dec-10	SAN ANTONIO	TX	TEXAS	USA	US Southwest
ParenteBeard LLC	143478	16500	52776	16276	196254	31-Dec-10	CHAMBERSBURG	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Aug-13	Don Mills	A6	ONTARIO	CANADA	Canada
Ernst & Young LLP	5623000	302000	401000	87000	6024000	31-Dec-10	CINCINNATI	OH	OHIO	USA	US Midwest
KPMG LLP	1176000	102244	102244	0	1278240	31-Dec-12	ALPHARETTA	GA	GEORGIA	USA	US Southeast
Grant Thornton LLP	570675	9630	11130	0	581805	31-Dec-10	BLOOMINGDALE	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	3469740	0	365220	361620	3834960	29-Jan-12	SANTA CLARA	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1146300	0	72545	72545	1218840	31-Dec-11	MOUNTAIN VIEW	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	DULUTH	GA	GEORGIA	USA	US Southeast
PricewaterhouseCoopers LLP	812500	0	1300	0	813800	31-Dec-10	DENVER	CO	COLORADO	USA	US West
Ernst & Young LLP	1560740	0	10349	8244	1571090	30-Oct-11	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	1340000	0	0	0	1340000	31-Dec-09	SANTIAGO	F3	CHILE	CHILE	Foreign
KPMG LLP	830000	108500	212400	103900	1042400	31-Dec-12	SHORT HILLS	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	CEDAR PARK	TX	TEXAS	USA	US Southwest
KPMG LLP	308300	0	104125	104125	412425	3-Jul-10	PICKERINGTON	OH	OHIO	USA	US Midwest
PricewaterhouseCoopers LLP	4613350	0	87922	43851	4701270	31-Dec-10	BANDUNG	K8	INDONESIA	INDONESIA	Foreign
unknown	0	0	0	0	0	30-Jun-12	KOWLOON	K3	HONG KONG	HONG KONG	Foreign
Ernst & Young LLP	4491900	975500	1503100	527600	5995000	2-Oct-09	PASADENA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Apr-10	CHAOYANG DISTRICT BEIJING	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	578500	0	51995	50000	630495	31-Dec-11	WARREN	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	25-Nov-12	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	AUGUSTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-12	BELLINGHAM	WA	WASHINGTON	USA	US West
Grant Thornton LLP	451000	22000	101000	79000	552000	31-Dec-12	DUBLIN	L2	IRELAND	IRELAND	Foreign
PricewaterhouseCoopers LLP	4166000	487000	1571000	1078000	5737000	31-Dec-12	SARASOTA	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	FORT LEE	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-11	BEIJING	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	2789000	65000	1047000	982000	3836000	31-Dec-12	NOVI	MI	MICHIGAN	USA	US Midwest
Deloitte & Touche LLP	870890	0	0	0	870890	31-Dec-10	VOULA	J3	GREECE	GREECE	Foreign
Grant Thornton LLP	1096420	0	1167	1167	1097580	31-Dec-12	SANTA CLARA	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	47584800	12860800	19291100	5144300	66875900	31-Dec-12	AMSTERDAM	P7	NETHERLANDS	NETHERLANDS	Foreign
unknown	0	0	0	0	0	31-Dec-09	MOUNT CLEMENS	MI	MICHIGAN	USA	US Midwest
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Dec-09	VICTORIA	C3	AUSTRALIA	AUSTRALIA	Foreign
PricewaterhouseCoopers LLP	1285160	96685	98815	0	1383980	31-May-09	CHICAGO	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	4565000	185000	187000	0	4752000	31-Dec-09	DALLAS	TX	TEXAS	USA	US Southwest
BDO USA LLP	1291000	43000	43000	0	1334000	30-Jun-12	HERNDON	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	NORTH PALM BEACH	FL	FLORIDA	USA	US Southeast
KPMG LLP	980000	0	12500	8600	992500	29-Dec-11	KNOXVILLE	TN	TENNESSEE	USA	US Southeast
PricewaterhouseCoopers LLP	2342000	0	623000	621000	2965000	31-Dec-09	WESTLAKE VILLAGE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Aug-09	WAHPETON	ND	NORTH DAKOTA	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-12	SANTA BARBARA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	CURACAO	P8	NETHERLANDS ANTILLES	NETHERLANDS ANTILLES	Foreign
Ernst & Young LLP	9082000	1419000	1858000	258000	10940000	31-Dec-10	INDIANAPOLIS	IN	INDIANA	USA	US Midwest
Ernst & Young LLP	1220260	0	522767	522767	1743030	31-Dec-09	CHESTER	WV	WEST VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	MISSION VIEJO	CA	CALIFORNIA	USA	US West
BDO USA LLP	2974060	0	236119	236119	3210180	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	9363000	607000	1172000	562000	10535000	31-May-13	MEMPHIS	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	31-Mar-12	LAS VEGAS	NV	NEVADA	USA	US West
Deloitte & Touche LLP	1773000	63000	350000	287000	2123000	2-Jan-11	CAMARILLO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	WALL TOWNSHIP	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	319437	33985	66116	32131	385552	31-Dec-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
KPMG LLP	1565000	15000	35000	20000	1600000	1-Oct-11	EDEN PRAIRIE	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Mar-13	GREAT NECK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-11	OWINGS MILLS	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	1744000	252000	252000	0	1996000	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Jan-13	EDMONTON	A0	ALBERTA	CANADA	Canada
unknown	0	0	0	0	0	31-Aug-12	CARSON CITY	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	JERSEY CITY	NJ	NEW JERSEY	USA	US Mid Atlantic
Grant Thornton LLP	567150	89706	89706	0	656856	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Mar-13	MOORPARK	CA	CALIFORNIA	USA	US West
KPMG LLP	753146	0	113094	113094	866240	31-Dec-10	RADNOR	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	DENVER	CO	COLORADO	USA	US West
BDO USA LLP	203000	0	0	0	203000	31-Dec-11	KNOXVILLE	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-12	AUSTIN	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	BRADENTON	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	3773000	197000	478000	281000	4251000	31-Dec-09	PLAINSBORO	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	959819	0	0	0	959819	31-Dec-11	BEIJING	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-09	WASHINGTON	VA	VIRGINIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	7709140	217280	955684	508235	8664830	31-Dec-10	IRVINE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
ParenteBeard LLC	143552	18500	27300	8800	170852	31-Dec-10	YORK	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Sep-10	GUANGDONG PROVINCE	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	590608	590608	610456	19848	1201060	31-Dec-10	GREAT NECK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	DALLAS	TX	TEXAS	USA	US Southwest
KPMG LLP	2090580	393102	1030400	637301	3120990	30-Sep-12	VILLE SAINT LAURENT	A8	QUEBEC	CANADA	Canada
Crowe Horwath LLP	362500	0	106276	103900	468776	31-Dec-10	LOMBARD	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	SOUTH SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-09	LOS ANGELES	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	170000	0	50000	10000	220000	31-Dec-10	HOD-HASHARON	L3	ISRAEL	ISRAEL	Foreign
unknown	0	0	0	0	0	31-Dec-09	FORT WORTH	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Sep-11	OAKBROOK TERRACE	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	1068140	53580	246240	192660	1314380	31-Dec-12	COLUMBIA	MD	MARYLAND	USA	US Mid Atlantic
BDO USA LLP	2200000	47708	64757	17049	2264760	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	53000	15400	15400	0	68400	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-10	LOS ANGELES	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Sep-09	TULSA	OK	OKLAHOMA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	541700	0	0	0	541700	31-Dec-09	ARDSLEY	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-12	COMMERCE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	OTTAWA	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	507000	0	70110	70110	577110	30-Jun-11	TORRANCE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	2151000	142000	838000	696000	2989000	31-Oct-11	HUNTINGTON BEACH	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	340000	40000	92000	52000	432000	31-Dec-10	AIRPORT CITY LOD	L3	ISRAEL	ISRAEL	Foreign
BDO USA LLP	699407	59194	59194	0	758601	30-Sep-11	AUSTIN	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	8100000	200000	3400000	2400000	11500000	31-May-11	BEAVERTON	OR	OREGON	USA	US West
Ernst & Young LLP	5521880	1653250	5011750	803500	10533600	31-Dec-11	BIRMINGHAM	AL	ALABAMA	USA	US Southeast
SR Snodgrass AC	0	0	0	0	0	31-Dec-12	JERSEY SHORE	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	3201000	61000	361000	298000	3562000	31-Dec-12	LITTLE ROCK	AR	ARKANSAS	USA	US Southeast
Ernst & Young LLP	464000	0	19075	15000	483075	31-Dec-12	TARRYTOWN	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	CORUNA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Mar-10	IRVINE	CA	CALIFORNIA	USA	US West
UHY LLP	462698	0	0	0	462698	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1298750	0	181900	179900	1480650	30-Jun-09	SUNNYVALE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	712000	0	608500	263700	1320500	30-Sep-12	GLENWOOD	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	2224000	393000	397000	0	2621000	31-Dec-11	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Oct-11	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
KPMG LLP	495193	0	38600	38600	533793	31-Dec-10	STAMFORD	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-10	SHANDONG	F4	CHINA	CHINA	Foreign
KPMG LLP	2613200	4556	517315	512759	3130520	31-Dec-12	STAMFORD	CT	CONNECTICUT	USA	US New England
Ernst & Young LLP	0	0	0	0	0	31-Dec-11	MALVERN	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	BOCA RATON	FL	FLORIDA	USA	US Southeast
KPMG LLP	964960	0	31608	0	996568	31-Jan-10	SAN JOSE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	5041000	832500	4436600	1692300	9477600	29-Sep-12	BEDFORD	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	1172600	0	1995	0	1174600	31-Dec-11	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	SANTEE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	2818540	299844	539720	239875	3358260	31-Dec-11	SAO PAULO - SP	D5	BRAZIL	BRAZIL	Foreign
unknown	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
BDO USA LLP	462703	0	10608	10608	473311	31-Dec-10	NEWARK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	501934	0	0	0	501934	31-Dec-10	PIRAEUS	J3	GREECE	GREECE	Foreign
unknown	0	0	0	0	0	30-Jun-09	AURORA	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-10	TORRANCE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1142300	0	0	0	1142300	31-Dec-12	SCOTTSDALE	AZ	ARIZONA	USA	US Southwest
KPMG LLP	1402280	17160	235761	57568	1638040	31-Dec-12	LANCASTER	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Sep-09	KOWLOON	K3	HONG KONG	HONG KONG	Foreign
unknown	0	0	0	0	0	30-Sep-10	SUGAR LAND	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	CINCINNATI	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Mar-10	JERSEY CITY	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	70900000	7000000	17900000	6100000	88800000	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1891000	265000	997000	696000	2888000	31-Dec-12	CHESHIRE	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Jan-09	DENVER	CO	COLORADO	USA	US West
Deloitte & Touche LLP	1797000	102000	661000	559000	2458000	25-Feb-11	GRAND RAPIDS	MI	MICHIGAN	USA	US Midwest
Ernst & Young LLP	920000	66000	170000	102000	1090000	31-Aug-09	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-12	WANCHAI	K3	HONG KONG	HONG KONG	Foreign
Deloitte & Touche LLP	10260000	570000	1858000	1288000	12118000	31-Dec-09	IRVING	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	495000	0	17000	17000	512000	30-Jun-09	RANCHO CORDOVA	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1296000	0	441500	437000	1737500	31-Dec-11	GLENDALE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	2638000	106000	126000	20000	2764000	31-Dec-11	OKLAHOMA CITY	OK	OKLAHOMA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	CHICAGO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	FUJIAN	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	1094490	0	792606	737637	1887100	31-Dec-11	NASHVILLE	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	THE VALLEY	1A	ANGUILLA	ANGUILLA	Foreign
KPMG LLP	2300000	7100000	11600000	1100000	13900000	31-Dec-10	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
Ernst & Young LLP	9100000	112000	1712000	1600000	10812000	30-Jan-10	FRAMINGHAM	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	4864000	225000	286000	61000	5150000	31-Dec-12	BEACHWOOD	OH	OHIO	USA	US Midwest
Grant Thornton LLP	1507320	0	105492	105492	1612810	31-Dec-10	TULSA	OK	OKLAHOMA	USA	US Southwest
Ernst & Young LLP	590000	0	39000	0	629000	28-Feb-10	MELVILLE	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	3651000	354600	628300	180000	4279300	31-Dec-11	WICHITA	KS	KANSAS	USA	US Midwest
PricewaterhouseCoopers LLP	4795270	529862	3225050	2695190	8020320	25-Dec-10	ORLANDO	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	2688100	80400	80400	0	2768500	30-Sep-10	OSHKOSH	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-11	ANDOVER	F4	CHINA	CHINA	Foreign
Deloitte & Touche LLP	661579	0	0	0	661579	2-Jan-11	IRVING	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Jun-13	ORLANDO	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	1207480	0	15300	11700	1222780	31-Dec-11	THE WOODLANDS	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	3600000	35000	2735000	2700000	6335000	31-Dec-09	ATLANTA	GA	GEORGIA	USA	US Southeast
Deloitte & Touche LLP	661579	0	0	0	661579	2-Jan-11	IRVING	TX	TEXAS	USA	US Southwest
KPMG LLP	4132070	0	596290	596290	4728360	31-Dec-10	GALVESTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Apr-09	RIDGEFIELD	CT	CONNECTICUT	USA	US New England
Delap LLP	210900	109892	297647	72121	508547	31-Dec-09	BEND	OR	OREGON	USA	US West
PricewaterhouseCoopers LLP	1362500	0	694900	693900	2057400	31-Dec-11	TULSA	OK	OKLAHOMA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Sep-10	INDIAN ROCKS BEACH	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	ANCHORAGE	AK	ALASKA	USA	US West
unknown	0	0	0	0	0	17-Sep-10	LEWISTON	ME	MAINE	USA	US New England
Ernst & Young LLP	2225000	200000	203000	3000	2428000	31-Mar-11	MENTOR	OH	OHIO	USA	US Midwest
UHY LLP	168000	2900	2900	0	170900	30-Jun-11	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	3498100	557600	1066000	505900	4564100	31-Dec-12	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
KPMG LLP	778319	0	0	0	778319	24-Sep-10	COLUMBIA	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Sep-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	2718140	248570	737801	489231	3455940	31-Dec-09	ST. LOUIS	MO	MISSOURI	USA	US Southeast
Ernst & Young LLP	1241710	0	0	0	1241710	31-Dec-09	BIRMINGHAM	AL	ALABAMA	USA	US Southeast
Ernst & Young LLP	229775	53127	161888	2949	391663	31-Dec-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-11	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	3700000	600000	1330000	700000	5030000	30-Nov-11	SPARKS	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	DENVER	CO	COLORADO	USA	US West
BDO Seidman LLP	1186000	40000	40000	0	1226000	30-Apr-09	SPRINGFIELD	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	14699900	0	389474	0	15089300	31-Dec-11	PARIS	I0	FRANCE	FRANCE	Foreign
unknown	0	0	0	0	0	31-Dec-11	TYSONS CORNER	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-13	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-12	CHARLESTON	SC	SOUTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	4195000	50000	168000	110000	4363000	31-Dec-12	WARSAW	IN	INDIANA	USA	US Midwest
unknown	0	0	0	0	0	31-Jul-10	WEST PALM BEACH	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	OTTAWA	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	5448000	9000	982056	929056	6430060	31-Dec-12	SAN ANTONIO	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	901000	0	782000	782000	1683000	31-Dec-09	SANTA MONICA	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	4024640	734036	832783	98747	4857430	31-Dec-10	SAO PAULO - SP	D5	BRAZIL	BRAZIL	Foreign
PricewaterhouseCoopers LLP	2564000	0	246000	243000	2810000	30-Jun-11	SUNNYVALE	CA	CALIFORNIA	USA	US West
Harris F Rattray CPA	35000	0	0	0	35000	31-Dec-09	BALDWINSVILLE	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	3-Jan-09	WESTLAKE VILLAGE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1149400	397850	399350	0	1548750	31-Dec-11	LAKE SUCCESS	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	ALPINE	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	HARVARD	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	6977000	206000	4866000	4573000	11843000	31-Dec-11	BROOMFIELD	CO	COLORADO	USA	US West
KPMG LLP	951400	0	0	0	951400	26-Sep-10	DAVENPORT	IA	IOWA	USA	US Midwest
unknown	0	0	0	0	0	31-Mar-11	SHENYANG	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-10	EL SEGUNDO	CA	CALIFORNIA	USA	US West
KPMG LLP	1105710	0	106050	106050	1211760	31-Dec-12	HOLLISTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	979770	0	0	0	979770	31-Dec-09	LUFKIN	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Jan-09	GOODLETTSVILLE	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	MIAMI	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	803092	0	0	0	803092	31-Dec-10	JACKSON	MS	MISSISSIPPI	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-12	AMITYVILLE	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	BIRMINGHAM	AL	ALABAMA	USA	US Southeast
Deloitte & Touche LLP	0	0	0	0	0	31-Dec-09	AMARILLO	TX	TEXAS	USA	US Southwest
Grant Thornton LLP	278000	0	50000	50000	328000	30-Jun-13	SANTA ANA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	RANCHO SANTA FE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	2241420	0	677394	677394	2918820	31-Dec-12	CHATSWORTH	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	26-Feb-10	SOUTHAMPTON	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	1334000	58823	172733	113910	1506730	31-Dec-12	AUSTIN	TX	TEXAS	USA	US Southwest
KPMG LLP	21464000	907969	1574710	660655	23038700	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	WAKEFIELD	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	1100800	102500	132000	28000	1232800	24-Apr-10	MONROE	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	OMAHA	NE	NEBRASKA	USA	US Midwest
Ernst & Young LLP	733263	22099	22099	0	755362	31-Dec-11	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	14200000	2300000	4700000	800000	18900000	31-Dec-09	WHITEHOUSE STATION	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	BOCA RATON	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	2384500	240000	477000	0	2861500	31-Dec-10	JACKSONVILLE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	3278000	5000	739000	504000	4017000	31-Dec-09	SAN DIEGO	CA	CALIFORNIA	USA	US West
KPMG LLP	1569000	0	177000	175000	1746000	31-Dec-11	BALTIMORE	MD	MARYLAND	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	571000	0	76500	75000	647500	31-Mar-09	WALTHAM	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	363000	129000	329000	200000	692000	31-Aug-12	QUEBEC CITY	A8	QUEBEC	CANADA	Canada
KPMG LLP	359000	0	0	0	359000	31-Dec-12	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
BDO USA LLP	1082010	0	0	0	1082010	30-Apr-12	SPRINGFIELD	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	2072000	6045	3080560	1612800	5152560	1-Jan-12	SAN JOSE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	3967800	0	1466410	1423130	5434210	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	313000	0	89559	89559	402559	31-Dec-12	ENGLEWOOD	CO	COLORADO	USA	US West
PricewaterhouseCoopers LLP	576900	0	1800	0	578700	31-Dec-12	CAMBRIDGE	MA	MASSACHUSETTS	USA	US New England
BDO USA LLP	707722	14909	14909	0	722631	31-Dec-12	SAN DIEGO	CA	CALIFORNIA	USA	US West
KPMG LLP	568000	0	132000	132000	700000	2-Jan-09	MENLO PARK	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	273289	0	19193	9693	292482	31-Dec-09	TULSA	OK	OKLAHOMA	USA	US Southwest
Grant Thornton LLP	2185100	0	0	0	2185100	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	ST PAUL	MN	MINNESOTA	USA	US Midwest
Ernst & Young LLP	1280940	26507	362234	335727	1643180	31-Dec-12	SALT LAKE CITY	UT	UTAH	USA	US West
unknown	0	0	0	0	0	31-Dec-09	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
unknown	0	0	0	0	0	31-Dec-10	CRANBURY	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1052850	0	1800	0	1054650	31-Dec-12	TARRYTOWN	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1474000	316000	599500	257000	2073500	1-Jan-11	THOMASVILLE	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	ADDISON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1316320	14827	229827	45000	1546150	31-Dec-10	CARLSBAD	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	OAK CREEK	WI	WISCONSIN	USA	US Midwest
Deloitte & Touche LLP	115552	30991	56403	25413	171955	31-Dec-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
PricewaterhouseCoopers LLP	2747000	50000	136000	36000	2883000	30-Nov-11	RANCHO CORDOVA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Aug-11	NEWPORT BEACH	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-12	GEORGE TOWN	E9	CAYMAN ISLANDS	CAYMAN ISLANDS	Foreign
unknown	0	0	0	0	0	31-Dec-11	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	67321700	4321670	6831030	2509360	74152800	31-Mar-12	TOKYO	M0	JAPAN	JAPAN	Foreign
unknown	0	0	0	0	0	31-May-12	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	St Paul	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Mar-12	RALEIGH	NC	NORTH CAROLINA	USA	US Southeast
Deloitte & Touche LLP	957775	73500	73500	0	1031280	31-Dec-12	DENVER	CO	COLORADO	USA	US West
KPMG LLP	2608310	0	102000	52000	2710310	25-Dec-11	SAN JOSE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	843022	0	16664	16664	859686	30-Sep-12	ST LOUIS	MO	MISSOURI	USA	US Southeast
KPMG LLP	1642470	0	893035	819147	2535510	31-Mar-09	KARNATAKA	K7	INDIA	INDIA	Foreign
Rothstein Kass & Company PC	346500	0	0	0	346500	31-Dec-12	BRATTLEBORO	VT	VERMONT	USA	US New England
KPMG LLP	1179300	35798	41292	5494	1220590	31-Dec-11	LOS ANGELES	CA	CALIFORNIA	USA	US West
Yount Hyde & Barbour PC	267925	31270	56270	25000	324195	31-Dec-11	RICHMOND	VA	VIRGINIA	USA	US Mid Atlantic
Ernst & Young LLP	1148420	57991	273014	215023	1421430	31-Jan-09	ST LOUIS	MO	MISSOURI	USA	US Southeast
Ernst & Young LLP	930750	30000	41654	11654	972404	31-Dec-11	LOWELL	AR	ARKANSAS	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	ADDISON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	SOUTH SAN FRANCISCO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	2444000	26000	757000	725000	3201000	31-Dec-12	PLEASANTON	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	EDINA	MN	MINNESOTA	USA	US Midwest
Deloitte & Touche LLP	1400000	39400	1461500	1407500	2861500	31-Dec-10	INDIANAPOLIS	IN	INDIANA	USA	US Midwest
KPMG LLP	2654000	349185	840266	491081	3494270	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1077890	332000	430282	98282	1508170	31-Dec-10	TOWN & COUNTRY	MO	MISSOURI	USA	US Southeast
Ernst & Young LLP	576373	78046	176611	98565	752984	31-Dec-11	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Mar-11	TORONTO	A6	ONTARIO	CANADA	Canada
Hein & Associates LLP	425000	0	0	0	425000	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	648816	0	14566	0	663382	31-Dec-11	SINGAPORE	U0	SINGAPORE	SINGAPORE	Foreign
Deloitte & Touche LLP	505000	0	67000	67000	572000	31-Dec-10	PIRAEUS	J3	GREECE	GREECE	Foreign
Ernst & Young LLP	1290210	100683	149683	0	1439890	31-Dec-12	CINCINNATI	OH	OHIO	USA	US Midwest
KPMG LLP	470000	0	0	0	470000	31-Dec-09	FORT WASHINGTON	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	LIBERTY CORNER	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	1930000	103900	185300	81400	2115300	31-Aug-11	ATLANTA	GA	GEORGIA	USA	US Southeast
PricewaterhouseCoopers LLP	3810000	40000	113558	73558	3923560	31-Oct-11	HANOVER	MD	MARYLAND	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Dec-11	BIRMINGHAM	AL	ALABAMA	USA	US Southeast
Deloitte & Touche LLP	9919000	45000	109000	64000	10028000	31-Dec-09	CHICAGO	IL	ILLINOIS	USA	US Midwest
Hein & Associates LLP	633892	21000	25500	4500	659392	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	61425	1500	237955	236455	299380	31-Dec-12	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
KPMG LLP	0	0	0	0	0	31-Dec-09	WASHINGTON	DC	DISTRICT OF COLUMBIA	USA	US Mid Atlantic
BKD LLP	438959	13022	93786	50909	532745	31-Dec-09	CONWAY	AR	ARKANSAS	USA	US Southeast
Ernst & Young LLP	6001000	653000	3865000	3212000	9866000	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Jun-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	926069	0	3568	3568	929637	31-Dec-12	SAN JOSE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	598585	57800	278798	13998	877383	31-Dec-09	CRANBERRY TWP.	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	886609	482704	580499	97795	1467110	31-Dec-11	PITTSFIELD	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	257000	0	0	0	257000	31-Dec-10	SEATTLE	WA	WASHINGTON	USA	US West
Deloitte & Touche LLP	1671000	0	766000	756000	2437000	31-Jul-13	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
Ernst & Young LLP	2776810	0	1151560	1151560	3928360	31-Dec-12	CHICAGO	IL	ILLINOIS	USA	US Midwest
McGladrey & Pullen LLP	446000	0	0	0	446000	1-May-10	FT. LAUDERDALE	FL	FLORIDA	USA	US Southeast
Vavrinek Trine Day & Company LLP	189250	0	0	0	189250	31-Dec-10	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	2054000	0	171000	101000	2225000	29-Jun-12	FREMONT	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Mar-12	OWINGS MILLS	MD	MARYLAND	USA	US Mid Atlantic
Deloitte & Touche LLP	3095550	929050	1187730	245258	4283280	31-Dec-12	CINCINNATI	OH	OHIO	USA	US Midwest
Grant Thornton LLP	528000	0	31000	31000	559000	31-Dec-10	ATLANTA	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	1887000	3000	78000	75000	1965000	31-Dec-11	ST LOUIS	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	31-Aug-10	NEWPORT BEACH	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	NORTH PALM BEACH	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Jul-13	Canton	OH	OHIO	USA	US Midwest
Ernst & Young LLP	1629000	0	110571	110571	1739570	27-Aug-11	MEMPHIS	TN	TENNESSEE	USA	US Southeast
Ernst & Young LLP	20356500	1494500	5304940	2838660	25661500	31-Oct-12	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Jul-13	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
PricewaterhouseCoopers LLP	3023030	325574	601474	50000	3624500	23-Nov-11	ST LOUIS	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	28-Feb-11	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
BDO Seidman LLP	1499340	0	1114	1114	1500450	31-Mar-09	MILPITAS	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	467575	0	0	0	467575	31-Dec-09	WESTMINSTER	CO	COLORADO	USA	US West
Deloitte & Touche LLP	1296200	205000	450310	245310	1746510	31-Dec-10	BLOOMFIELD HILLS	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	ST PAUL	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	NEWARK	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Aug-13	BROOKLYN	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	886500	14792	280930	62000	1167430	31-Dec-12	SAN JUAN	PR	PUERTO RICO	PUERTO RICO	US Southeast
Ernst & Young LLP	653693	0	35141	33146	688834	31-Dec-10	MENLO PARK	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	665840	0	18405	18405	684245	31-Dec-12	NEWTON	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	30570000	875000	15325000	13675000	45895000	13-Dec-12	new York	ny	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Jul-12	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-09	CALGARY	A0	ALBERTA	CANADA	Canada
Ernst & Young LLP	1477000	81700	175700	92000	1652700	30-Sep-10	SAN DIEGO	CA	CALIFORNIA	USA	US West
KPMG LLP	424069	0	69489	0	493558	30-Sep-10	MIDLAND	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	1648000	0	44000	42000	1692000	31-Dec-09	MIAMI	FL	FLORIDA	USA	US Southeast
KPMG LLP	272000	0	32600	32600	304600	31-Dec-09	MONDOVI	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	31-Mar-12	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	SEVIERVILLE	TN	TENNESSEE	USA	US Southeast
Ernst & Young LLP	1212300	0	0	0	1212300	13-Dec-11	PARSIPPANY	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	CARROLLTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1427000	5000	219000	214000	1646000	29-Jan-11	BENSALEM	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	94800000	11100000	33200000	20800000	128000000	31-Dec-09	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
PricewaterhouseCoopers LLP	1551420	75000	841706	765153	2393120	30-Jun-09	MIRAMAR	FL	FLORIDA	USA	US Southeast
Dixon Hughes PLLC	451400	6400	6400	0	457800	31-Dec-10	MOBILE	AL	ALABAMA	USA	US Southeast
Ernst & Young LLP	1030000	37800	197755	159955	1227760	30-Sep-09	HERNDON	VA	VIRGINIA	USA	US Mid Atlantic
Deloitte & Touche LLP	355800	2200	226176	223976	581976	31-Dec-11	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
Deloitte & Touche LLP	1490000	84000	335000	0	1825000	31-Dec-11	Beijing	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-09	FORT MYERS	FL	FLORIDA	USA	US Southeast
SR Snodgrass AC	0	0	0	0	0	31-Dec-12	JERSEY SHORE	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-12	GAITHERSBURG	MD	MARYLAND	USA	US Mid Atlantic
Ernst & Young LLP	2187000	75000	790000	715000	2977000	31-Oct-09	NORWOOD	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-12	FORT LAUDERDALE	FL	FLORIDA	USA	US Southeast
KPMG LLP	2696000	263000	663000	400000	3359000	31-Dec-11	MEMPHIS	TN	TENNESSEE	USA	US Southeast
BDO Canada LLP	144086	0	12740	12740	156826	31-Dec-11	WEST VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	4348000	176000	920000	744000	5268000	31-Dec-09	DUBLIN	L2	IRELAND	IRELAND	Foreign
Ernst & Young LLP	25778	0	0	0	25778	31-Oct-10	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
Ernst & Young LLP	2354000	21000	151000	130000	2505000	31-Dec-12	WAYNE	PA	PENNSYLVANIA	USA	US Mid Atlantic
Crowe Horwath LLP	1183580	0	299044	0	1482620	31-Dec-12	EVANSVILLE	IN	INDIANA	USA	US Midwest
PricewaterhouseCoopers LLP	519817	0	0	0	519817	31-Dec-10	IRVING	TX	TEXAS	USA	US Southwest
KPMG LLP	542792	0	50492	0	593284	31-Dec-10	OKLAHOMA CITY	OK	OKLAHOMA	USA	US Southwest
KPMG LLP	967250	40000	386175	346175	1353420	30-Jun-13	BOSTON	MA	MASSACHUSETTS	USA	US New England
Grant Thornton LLP	1207500	0	0	0	1207500	31-Dec-12	DALLAS	TX	TEXAS	USA	US Southwest
KPMG LLP	1724630	178032	178032	0	1902660	31-Dec-09	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Apr-09	HACKENSACK	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	LOS ANGELES	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	2076840	928546	1072670	142125	3149520	3-Jan-09	KING OF PRUSSIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-10	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	ZHAOQING CITY GUANGDONG	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-09	BEVERLY	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	OXNARD	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	DALLAS	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	908120	0	169000	169000	1077120	27-Aug-11	WILMINGTON	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	1849100	10000	217500	207500	2066600	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	840900	0	2162	0	843062	30-Jan-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1039500	160000	160000	0	1199500	31-Dec-12	LOS ANGELES	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Sep-10	WALLA WALLA	WA	WASHINGTON	USA	US West
Deloitte & Touche LLP	2070000	300000	373000	66000	2443000	31-Dec-09	WILMINGTON	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	2282930	208488	260128	0	2543060	31-Dec-09	WESTPORT	CT	CONNECTICUT	USA	US New England
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Dec-10	IRVING	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1211000	739000	2697000	560000	3908000	31-Dec-12	KJ VENLO	P7	NETHERLANDS	NETHERLANDS	Foreign
Deloitte & Touche LLP	877450	41000	65500	24500	942950	31-Dec-09	ROCKFORD	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	300000	0	0	0	300000	31-Dec-09	PIRAEUS	J3	GREECE	GREECE	Foreign
BDO USA LLP	780029	3013	3013	0	783042	31-Dec-11	NASHVILLE	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	30-Sep-10	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	30-Sep-10	RICHMOND HILL	A6	ONTARIO	CANADA	Canada
Grant Thornton LLP	862000	21000	185000	164000	1047000	31-Dec-10	ANDOVER	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Mar-09	PETALUMA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-May-09	MARLBORO	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-09	OAKLAND	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-13	LOS ANGELES	CA	CALIFORNIA	USA	US West
KPMG LLP	1440000	62935	400063	337128	1840060	31-May-09	WOOD DALE	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	30-Apr-13	BEIJING	F4	CHINA	CHINA	Foreign
KPMG LLP	250500	0	43100	43100	293600	31-Mar-13	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Jul-11	DENVER	CO	COLORADO	USA	US West
Ernst & Young LLP	2465000	4954000	5305000	351000	7770000	31-Dec-10	INDIANAPOLIS	IN	INDIANA	USA	US Midwest
BDO USA LLP	295000	0	109127	109127	404127	30-Sep-10	DANBURY	CT	CONNECTICUT	USA	US New England
Deloitte & Touche LLP	670600	0	198380	198380	868980	31-Dec-12	MOSINEE	WI	WISCONSIN	USA	US Midwest
Deloitte & Touche LLP	2070000	300000	373000	66000	2443000	31-Dec-09	WILMINGTON	NC	NORTH CAROLINA	USA	US Southeast
KPMG LLP	1400000	200000	500000	100000	1900000	2-Feb-13	LONDON	D0	BERMUDA	BERMUDA	Foreign
Deloitte & Touche LLP	845500	0	8000	8000	853500	31-Dec-12	MT. LAUREL	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	1425750	7150	448237	441087	1873990	31-Dec-09	JACKSONVILLE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	30-Sep-12	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	425000	50000	142300	92300	567300	30-Jun-09	HAUPPAUGE	NY	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	203000	0	106000	85000	309000	31-Oct-10	ST PAUL	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	OCEANSIDE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	2000000	489000	706000	217000	2706000	31-Dec-12	NORWALK	CT	CONNECTICUT	USA	US New England
Ernst & Young LLP	741000	0	30000	30000	771000	29-Jan-11	CITY OF INDUSTRY	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	12233000	1063000	4269000	3206000	16502000	31-Jan-10	BENTONVILLE	AR	ARKANSAS	USA	US Southeast
PricewaterhouseCoopers LLP	830000	49000	52000	0	882000	31-Dec-10	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Aug-12	WESTLOCK	A0	ALBERTA	CANADA	Canada
unknown	0	0	0	0	0	31-Oct-12	ZEPHYR COVE	NV	NEVADA	USA	US West
PricewaterhouseCoopers LLP	360000	0	40525	38725	400525	31-Dec-11	SALT LAKE CITY	UT	UTAH	USA	US West
Ernst & Young LLP	4541000	298000	2206000	1908000	6747000	31-Aug-11	ST PETERSBURG	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	1905470	57970	168606	108436	2074070	31-Jan-12	MISSION WOODS	KS	KANSAS	USA	US Midwest
Ernst & Young LLP	23867	2000	2000	0	25867	31-Oct-12	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	2633000	0	0	0	2633000	31-Dec-09	SCHIPHOL AIRPORT	P7	NETHERLANDS	NETHERLANDS	Foreign
PricewaterhouseCoopers LLP	745156	0	61500	60000	806656	31-Dec-12	CAMBRIDGE	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-10	CISCO	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	CHANHASSEN	MN	MINNESOTA	USA	US Midwest
PricewaterhouseCoopers LLP	5011990	96949	3079500	2971990	8091490	29-Dec-12	ORLANDO	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	18774000	824749	3317920	160368	22091900	30-Sep-13	SYDNEY	C3	AUSTRALIA	AUSTRALIA	Foreign
Deloitte & Touche LLP	508760	0	0	0	508760	31-Dec-09	PASADENA	CA	CALIFORNIA	USA	US West
McGladrey & Pullen LLP	350000	0	0	0	350000	30-Jun-10	NORWALK	CT	CONNECTICUT	USA	US New England
Deloitte & Touche LLP	1269000	0	0	0	1269000	31-Dec-12	BEIJING	F4	CHINA	CHINA	Foreign
Deloitte & Touche LLP	993000	25000	216000	191000	1209000	3-Mar-12	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
PricewaterhouseCoopers LLP	725756	3013	51407	45000	777163	1-Jan-11	BEDFORD	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	30-Apr-09	RICHMOND HILL	A6	ONTARIO	CANADA	Canada
PricewaterhouseCoopers LLP	1200400	0	0	0	1200400	31-Dec-11	SAN JOSE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	0	0	0	0	0	30-Sep-13	ST LOUIS	MO	MISSOURI	USA	US Southeast
Ernst & Young LLP	14400000	3300000	3800000	500000	18200000	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
Grant Thornton LLP	702386	260010	260010	0	962396	31-Dec-09	CICERO	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	1549600	523528	523528	0	2073120	31-Dec-11	CURITIBA	D5	BRAZIL	BRAZIL	Foreign
PricewaterhouseCoopers LLP	1879980	50000	485979	425679	2365960	31-Dec-12	GLENDALE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	EXTON	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	1342160	0	458045	458045	1800210	2-Jan-10	KANSAS CITY	MO	MISSOURI	USA	US Southeast
HoganTaylor LLP	140000	22500	37500	15000	177500	31-Dec-10	TULSA	OK	OKLAHOMA	USA	US Southwest
Grant Thornton LLP	142550	0	27919	27919	170469	31-Mar-12	DALLAS	TX	TEXAS	USA	US Southwest
Grant Thornton LLP	473000	106000	170000	64000	643000	31-Dec-09	NEWPORT BEACH	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	76862	0	0	0	76862	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	542500	0	0	0	542500	29-Dec-12	JACKSONVILLE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	SUNNYVALE	CA	CALIFORNIA	USA	US West
KPMG LLP	259900	0	36500	36500	296400	31-Dec-12	SOUTH BURLINGTON	VT	VERMONT	USA	US New England
unknown	0	0	0	0	0	31-Dec-11	CHEVIOT	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	LOMBARD	IL	ILLINOIS	USA	US Midwest
KPMG LLP	691220	0	31490	31490	722710	31-Dec-11	SEATTLE	WA	WASHINGTON	USA	US West
PricewaterhouseCoopers LLP	4350850	234489	250489	0	4601340	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	998000	0	132000	127000	1130000	31-Dec-09	BOSTON	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	518500	0	131400	131400	649900	31-Dec-12	WEST LAFAYETTE	IN	INDIANA	USA	US Midwest
Ernst & Young LLP	963480	154500	380942	226442	1344420	30-Jun-10	WAUKEGAN	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	MERRITT ISLAND	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	OKLAHOMA CITY	OK	OKLAHOMA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	DENVER	CO	COLORADO	USA	US West
Ernst & Young LLP	917027	807600	925852	116257	1842880	31-Dec-12	KNOXVILLE	TN	TENNESSEE	USA	US Southeast
Deloitte & Touche LLP	411000	83000	83000	0	494000	31-Dec-10	ATHENS	J3	GREECE	GREECE	Foreign
Deloitte & Touche LLP	914500	6500	6500	0	921000	31-Dec-11	CALGARY	A0	ALBERTA	CANADA	Canada
Deloitte & Touche LLP	1294430	97490	150982	53492	1445410	31-Dec-12	RALEIGH	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	SANTA CLARA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	AKRON	OH	OHIO	USA	US Midwest
KPMG LLP	1157000	156000	241000	0	1398000	31-Dec-11	BRANCHVILLE	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	1755420	0	46300	46300	1801720	31-Jul-10	PALM BEACH GARDENS	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	60000	0	0	0	60000	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	13016600	0	1797530	92976	14814100	31-Dec-11	CENTRAL	K3	HONG KONG	HONG KONG	Foreign
unknown	0	0	0	0	0	31-Mar-11	LA JOLLA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	IRVINE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	949177	26181	716182	690001	1665360	31-Dec-10	SALT LAKE CITY	UT	UTAH	USA	US West
unknown	0	0	0	0	0	31-Dec-09	DENVER	CO	COLORADO	USA	US West
CF & Co LLP	289000	20000	74000	54000	363000	30-Jun-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	SCOTTSDALE	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	park City	ut	UTAH	USA	US West
unknown	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Dixon Hughes Goodman LLP	490000	96387	96387	0	586387	31-Dec-12	ATLANTA	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	710125	18292	111042	92750	821167	27-Dec-09	LOUISVILLE	KY	KENTUCKY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	AUSTIN	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	930045	393245	1279460	886212	2209500	29-Dec-12	MUSCATINE	IA	IOWA	USA	US Midwest
Grant Thornton LLP	512637	0	84580	84580	597217	31-Mar-10	BRENTWOOD	NY	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	417138	0	0	0	417138	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	1214980	40800	93300	52500	1308280	31-Oct-09	BLOOMINGTON	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Jul-09	GLENDALE	AZ	ARIZONA	USA	US Southwest
KPMG LLP	5356000	21000	2771000	2750000	8127000	31-Dec-11	SUMMIT	NJ	NEW JERSEY	USA	US Mid Atlantic
Grant Thornton LLP	1155000	130035	130035	0	1285040	31-Dec-09	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	20-Sep-09	OSBORNE PARK WA	C3	AUSTRALIA	AUSTRALIA	Foreign
Ernst & Young LLP	125000	0	220860	220860	345860	31-Dec-12	AUSTIN	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	QUAKERTOWN	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	RICHMOND	IN	INDIANA	USA	US Midwest
PricewaterhouseCoopers LLP	8043000	979000	1542000	560000	9585000	31-Dec-12	PARK RIDGE	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	1115410	0	331967	318688	1447380	31-Dec-10	AACHEN	2M	GERMANY	GERMANY	Foreign
unknown	0	0	0	0	0	31-Dec-12	BEDFORD	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	3096000	1317700	1424400	106700	4520400	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	1810100	25000	27962	600	1838060	31-Dec-12	RYE	NY	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	529818	0	1878	1878	531696	29-Jun-13	DALLAS	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	2400000	100000	800000	700000	3200000	2-Oct-10	LAS VEGAS	NV	NEVADA	USA	US West
PricewaterhouseCoopers LLP	2737000	0	600000	600000	3337000	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	35889	0	0	0	35889	31-Oct-09	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	WOODLAND HILLS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Sep-09	FORT LEE	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	23200000	5000000	9000000	3900000	32200000	31-Dec-10	PEORIA	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	28-Feb-09	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	MIAMI BEACH	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	1699410	97109	267050	145664	1966460	31-Dec-11	BUENOS AIRES	C1	ARGENTINA	ARGENTINA	Foreign
Grant Thornton LLP	583019	5300	5300	0	588319	31-Dec-10	CALABASAS	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	25300000	1700000	2700000	1000000	28000000	31-Dec-11	OMAHA	NE	NEBRASKA	USA	US Midwest
Deloitte & Touche LLP	2152910	0	138947	128947	2291860	31-Dec-10	WALTHAM	MA	MASSACHUSETTS	USA	US New England
KPMG LLP	1447770	0	0	0	1447770	3-Jan-09	SMITHFIELD	RI	RHODE ISLAND	USA	US New England
unknown	0	0	0	0	0	30-Sep-12	HENDERSON	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	FLEMING ISLAND	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	DALLAS	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	616000	0	261500	258900	877500	31-Dec-11	HERNDON	VA	VIRGINIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1357000	0	0	0	1357000	31-Dec-11	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
unknown	0	0	0	0	0	31-Dec-10	NORTH POINT	K3	HONG KONG	HONG KONG	Foreign
unknown	0	0	0	0	0	30-Jun-10	CHENGDU P.R.	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-12	EDWARDSVILLE	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-12	LAS VEGAS	NV	NEVADA	USA	US West
Ernst & Young LLP	1477350	0	15075	15075	1492420	31-Dec-09	GUADALAJARA	O5	MEXICO	MEXICO	Foreign
Ernst & Young LLP	866900	230800	242800	12000	1109700	31-Dec-12	ORLANDO	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	1650000	0	0	0	1650000	31-Dec-11	SAN JOSE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1240100	0	0	0	1240100	31-Dec-11	SAN JOSE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	3290210	190884	789484	598600	4079690	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	1033620	13050	142295	0	1175920	31-Mar-11	WESTBOROUGH	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	926188	2663	167278	164615	1093470	31-Dec-09	MOUNTAIN VIEW	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	834627	22400	22400	0	857027	31-Dec-09	ANCHORAGE	AK	ALASKA	USA	US West
Deloitte & Touche LLP	2999140	309622	362825	53203	3361970	31-Dec-12	BIRMINGHAM	AL	ALABAMA	USA	US Southeast
Moss Adams LLP	193373	16500	34078	16757	227451	31-Dec-11	EUGENE	OR	OREGON	USA	US West
Deloitte & Touche LLP	1210000	8000	60000	52000	1270000	31-Oct-11	HOUSTON	TX	TEXAS	USA	US Southwest
Horne LLP	521325	4250	4250	0	525575	31-Dec-09	TUPELO	MS	MISSISSIPPI	USA	US Southeast
Ernst & Young LLP	3617690	49142	979439	899797	4597130	26-Oct-12	BELLEVUE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-09	GREER	SC	SOUTH CAROLINA	USA	US Southeast
Lane Gorman Trubitt PLLC (LLP)	85800	0	0	0	85800	31-Dec-11	DALLAS	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	10947200	0	0	0	10947200	31-Dec-10	BEIJING	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	1111000	0	35000	35000	1146000	31-Dec-09	TULSA	OK	OKLAHOMA	USA	US Southwest
KPMG LLP	954168	0	41000	41000	995168	1-Jan-11	BOSTON	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	20300000	2500000	12500000	9200000	32800000	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-May-10	BOCA RATON	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	ALLENTOWN	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1465000	94250	94250	0	1559250	31-Dec-09	AUSTIN	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	841000	5000	133000	128000	974000	27-Jun-10	MILPITAS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	3-Jan-09	TAMPA	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	DENVER	CO	COLORADO	USA	US West
PricewaterhouseCoopers LLP	1233080	0	56925	53625	1290000	31-Dec-11	BRYN MAWR	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	810690	0	914049	914049	1724740	31-Dec-10	ENGLEWOOD	CO	COLORADO	USA	US West
KPMG LLP	1032230	0	39561	39561	1071790	31-Dec-11	TAIAN CITY SHANDONG	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	30-Jun-10	NASHVILLE	TN	TENNESSEE	USA	US Southeast
Deloitte & Touche LLP	2965000	0	1272000	1272000	4237000	31-Aug-12	DEERFIELD	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	DONGGUAN GUANGDONG PROVINCE	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	666100	32500	190980	156500	857080	31-Dec-10	ATLANTA	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	882000	0	22000	0	904000	31-Dec-10	WOBURN	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-11	HONOLULU	HI	HAWAII	USA	US West
Crowe Horwath LLP	179427	0	25255	20400	204682	31-Dec-11	PULASKI	TN	TENNESSEE	USA	US Southeast
Deloitte & Touche LLP	597200	0	219310	116810	816510	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	REHOVOT	L3	ISRAEL	ISRAEL	Foreign
Deloitte & Touche LLP	2134000	389000	1070000	681000	3204000	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	3423000	499000	969000	189000	4392000	31-Dec-11	OKLAHOMA CITY	OK	OKLAHOMA	USA	US Southwest
Deloitte & Touche LLP	5150000	190000	210000	20000	5360000	30-Sep-09	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	WILTON	CT	CONNECTICUT	USA	US New England
Grant Thornton LLP	0	0	0	0	0	28-Aug-13	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	1295000	0	24000	24000	1319000	31-Dec-11	ST LOUIS	MO	MISSOURI	USA	US Southeast
KPMG LLP	400000	11000	11000	0	411000	31-Dec-09	MIDDLETOWN	RI	RHODE ISLAND	USA	US New England
Ernst & Young LLP	331112	2024	76407	74383	407519	31-Dec-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	646000	1995	432187	430192	1078190	31-Dec-10	LOUISVILLE	KY	KENTUCKY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	MIAMI	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	RIVER EDGE	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	855000	77000	77000	0	932000	31-Dec-11	ENGLEWOOD	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-10	CALGARY	A0	ALBERTA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-10	SCOTTSDALE	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	30-Apr-10	FT. LAUDERDALE	FL	FLORIDA	USA	US Southeast
KPMG LLP	2500000	146000	265000	119000	2765000	30-Jun-13	PLAINVIEW	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	813000	182000	182000	0	995000	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	10849600	1251880	3060150	139098	13909800	31-Dec-11	BILBOA	U3	SPAIN	SPAIN	Foreign
Davidson & Company LLP	151411	20188	29677	9488	181088	29-Feb-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
PricewaterhouseCoopers LLP	2892150	0	1060850	1058850	3953000	31-Dec-09	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	699170	0	3950	0	703120	31-Jan-10	NILES	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	1593000	177000	260000	79000	1853000	31-Dec-09	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
Deloitte & Touche LLP	15832200	4511140	5938770	1013950	21771000	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	922000	85000	85000	0	1007000	31-Dec-11	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
PricewaterhouseCoopers LLP	4007900	0	2398890	2391090	6406790	31-Dec-10	SANTA MONICA	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	3451160	370256	468291	98035	3919450	31-Dec-11	BOSTON	MA	MASSACHUSETTS	USA	US New England
KPMG LLP	2469500	79700	366000	286300	2835500	5-Jun-09	HOBOKEN	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-10	OTTAWA	A6	ONTARIO	CANADA	Canada
Ernst & Young LLP	638000	2000	2000	0	640000	31-Dec-10	TEMECULA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-11	GEORGE TOWN	E9	CAYMAN ISLANDS	CAYMAN ISLANDS	Foreign
Crowe Horwath LLP	289000	0	47250	0	336250	31-Dec-10	LOUISVILLE	KY	KENTUCKY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	CHICAGO	IL	ILLINOIS	USA	US Midwest
KPMG LLP	1493160	0	0	0	1493160	31-Dec-09	SANTERMO	L6	ITALY	ITALY	Foreign
KPMG LLP	2536720	484586	556170	28325	3092880	30-Sep-11	ST PETERSBURG	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	MIGDAL HAEMEK	L3	ISRAEL	ISRAEL	Foreign
Deloitte & Touche LLP	1275300	44000	213946	169946	1489250	30-Jun-09	JASPER	IN	INDIANA	USA	US Midwest
Deloitte & Touche LLP	3992500	518205	1896040	1232500	5888540	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	175000	0	37000	37000	212000	31-Dec-11	PETACH TIKVA	L3	ISRAEL	ISRAEL	Foreign
KPMG LLP	440000	0	45000	45000	485000	31-Dec-09	AUSTIN	TX	TEXAS	USA	US Southwest
Grant Thornton LLP	132500	0	6825	6825	139325	31-Dec-12	DAYTONA BEACH	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-09	NEWPORT BEACH	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Apr-11	CARSON CITY	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	SALT LAKE CITY	UT	UTAH	USA	US West
KPMG LLP	1500000	18500	40157	21657	1540160	30-Jun-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ehrhardt Keefe Steiner & Hottman PC	285186	16114	16114	0	301300	31-Dec-11	COLORADO SPRINGS	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-12	OKLAHOMA CITY	OK	OKLAHOMA	USA	US Southwest
KPMG LLP	521228	0	29704	29704	550932	31-Dec-11	NETANYA	L3	ISRAEL	ISRAEL	Foreign
PricewaterhouseCoopers LLP	2522000	19800	798900	680200	3320900	29-Dec-12	WINSTON-SALEM	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	LOS ANGELES	CA	CALIFORNIA	USA	US West
De Meo Young McGrath PA (PSC) (DYM)	404701	13815	36060	22245	440761	31-Dec-09	SUNRISE	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	1406000	25000	132000	105000	1538000	31-Dec-10	SANTA CLARA	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	45003000	1638430	2446870	10779	47449900	31-Mar-10	TOKYO	M0	JAPAN	JAPAN	Foreign
Deloitte & Touche LLP	264000	0	156000	156000	420000	30-Jun-13	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
PricewaterhouseCoopers LLP	6445000	1221000	1607000	0	8052000	31-Mar-10	BALTIMORE	MD	MARYLAND	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	957000	416250	655969	237919	1612970	31-Dec-12	CALABASAS	CA	CALIFORNIA	USA	US West
KPMG LLP	1532250	7500	309000	301500	1841250	2-Jul-10	IRVINE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	OAKLAND	CA	CALIFORNIA	USA	US West
Spicer Jeffries LLP	160000	0	0	0	160000	31-Dec-12	ALAMEDA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	FORT WAYNE	IN	INDIANA	USA	US Midwest
KPMG LLP	1127000	41000	291000	250000	1418000	30-Jun-11	DANBURY	CT	CONNECTICUT	USA	US New England
PricewaterhouseCoopers LLP	1599200	45000	123089	74490	1722290	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	LAKEWOOD	CO	COLORADO	USA	US West
Tanner LLC (LC)	76700	3300	17800	14500	94500	31-Aug-12	SALT LAKE CITY	UT	UTAH	USA	US West
Grant Thornton LLP	460435	0	0	0	460435	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Jun-09	CENTRAL	K3	HONG KONG	HONG KONG	Foreign
KPMG LLP	3126000	0	0	0	3126000	30-Jun-09	RENO	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Aug-09	PASADENA	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-May-10	RICHMOND	A1	BRITISH COLUMBIA	CANADA	Canada
Grant Thornton LLP	2185100	0	0	0	2185100	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	29-Feb-12	BARTOW	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	2870800	180400	1001800	669400	3872600	31-Dec-11	TEANECK	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	HAIDIAN DISTRICT BEIJING	F4	CHINA	CHINA	Foreign
KPMG LLP	1875000	445000	482700	37700	2357700	31-Dec-10	KANSAS CITY	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-09	BEVERLY	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-May-12	HENDERSON	NV	NEVADA	USA	US West
PKF Hong Kong	230000	11181	11181	0	241181	30-Sep-11	SHENZHEN	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	2145000	63000	729000	666000	2874000	31-Dec-10	WALTHAM	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-12	SAN DIEGO	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	181578	75738	109059	22090	290637	31-Dec-10	ROUYN NORANDA	A8	QUEBEC	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-12	FARGO	ND	NORTH DAKOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	ALLENTOWN	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	132000	0	0	0	132000	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	SAN ANTONIO	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	1016150	524532	1112830	137818	2128980	31-Dec-12	SANTIAGO	F3	CHILE	CHILE	Foreign
Crowe Horwath LLP	158760	1775	14275	0	173035	31-Dec-11	CHATTANOOGA	TN	TENNESSEE	USA	US Southeast
Ernst & Young LLP	790145	143873	495250	351377	1285400	31-May-09	CINCINNATI	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Jul-10	BOCA RATON	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-10	CHATSWORTH	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	2802000	36000	241000	205000	3043000	31-Dec-09	PARSIPPANY	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	ENCINITAS	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	4205200	190190	2471120	2280930	6676320	28-Apr-13	SMITHFIELD	VA	VIRGINIA	USA	US Mid Atlantic
Ernst & Young LLP	610000	7000	722622	715622	1332620	31-Dec-10	CHICAGO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-09	CLIFTON	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	2035780	691549	2007340	1312160	4043130	31-Dec-12	BRISTOL	CT	CONNECTICUT	USA	US New England
KPMG LLP	4155310	15433	147899	41154	4303210	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	3758400	277400	338400	61000	4096800	31-Dec-12	WYOMISSING	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	14496000	1262000	2552000	1290000	17048000	30-Jun-09	DECATUR	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-09	SYDNEY	C3	AUSTRALIA	AUSTRALIA	Foreign
PricewaterhouseCoopers LLP	5400410	3997740	4666940	669200	10067300	31-Dec-10	NEWARK	DE	DELAWARE	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Sep-12	BALTIMORE	MD	MARYLAND	USA	US Mid Atlantic
Squar Milner Peterson Miranda & Williamson LLP	710100	64800	64800	0	774900	31-Dec-10	IRVINE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	SHANGHAI	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	508650	5201	102507	0	611157	31-Dec-11	ANDHERI (EAST)	K7	INDIA	INDIA	Foreign
unknown	0	0	0	0	0	31-Dec-10	THE WOODLANDS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
Grant Thornton LLP	1709440	0	20972	0	1730410	31-Dec-09	ANN ARBOR	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	BOCA RATON	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	819000	19000	93000	74000	912000	31-Dec-10	ATLANTA	GA	GEORGIA	USA	US Southeast
Eide Bailly LLP	180485	15200	52475	36520	232960	31-Jan-10	WEST FARGO	ND	NORTH DAKOTA	USA	US Midwest
PricewaterhouseCoopers LLP	2975880	0	497911	220007	3473800	30-Jun-09	PARKTOWN	T3	SOUTH AFRICA	SOUTH AFRICA	Foreign
unknown	0	0	0	0	0	31-Dec-09	WEST CHESTER	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	OCEANSIDE	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-10	TAIYAN CITY	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-12	PLYMOUTH	MN	MINNESOTA	USA	US Midwest
KPMG LLP	1173600	20500	200945	11309	1374540	31-Dec-10	BLOOMFIELD HILLS	MI	MICHIGAN	USA	US Midwest
KPMG LLP	1004450	17000	140555	123555	1145000	30-Jan-10	CHESAPEAKE	VA	VIRGINIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1173500	0	10885	7885	1184380	31-Dec-09	DULUTH	MN	MINNESOTA	USA	US Midwest
Ernst & Young LLP	2406200	56700	313600	256900	2719800	31-Dec-12	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
Deloitte & Touche LLP	5113730	543613	627520	0	5741250	31-Dec-09	RIO GRANDE DO SUL	D5	BRAZIL	BRAZIL	Foreign
Friedman LLP	175000	39000	44000	0	219000	31-Dec-12	WILMINGTON	DE	DELAWARE	USA	US Mid Atlantic
Grant Thornton LLP	1023970	37410	37410	0	1061380	30-Jun-11	TROY	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-11	BOULDER CITY	NV	NEVADA	USA	US West
Ernst & Young LLP	728000	0	116000	116000	844000	31-Dec-10	REDWOOD CITY	CA	CALIFORNIA	USA	US West
KPMG LLP	107099	0	0	0	107099	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	SHAWNEE	OK	OKLAHOMA	USA	US Southwest
unknown	0	0	0	0	0	31-Aug-10	MIDLAND	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	2697800	29800	76500	46700	2774300	31-Dec-10	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1143000	0	426000	126000	1569000	31-Mar-11	TORRANCE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	395000	0	0	0	395000	31-May-12	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	SAN DIEGO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1093020	21044	39066	18022	1132090	2-Jan-10	FORT WAYNE	IN	INDIANA	USA	US Midwest
PricewaterhouseCoopers LLP	982107	128756	227291	0	1209400	31-Dec-12	ATLANTA	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	332400	0	0	0	332400	31-Dec-09	RICHMOND	VA	VIRGINIA	USA	US Mid Atlantic
BDO USA LLP	370800	26206	26206	0	397006	31-Dec-12	RIVERHEAD	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	NASSAU	C5	BAHAMAS	BAHAMAS	Foreign
PricewaterhouseCoopers LLP	1291260	205000	256802	51802	1548060	31-Dec-12	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-13	CAMBRIDGE	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
Ernst & Young LLP	3300000	200000	500000	300000	3800000	31-Mar-12	BERWYN	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	311500	0	0	0	311500	31-Dec-10	CAMBRIDGE	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-10	TEMPE	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	TORONTO	A6	ONTARIO	CANADA	Canada
Crowe Horwath LLP	228000	186000	186000	0	414000	31-Dec-10	CENTRAL	K3	HONG KONG	HONG KONG	Foreign
Ernst & Young LLP	2553720	430947	440650	9703	2994370	31-Dec-10	SAO PAULO	D5	BRAZIL	BRAZIL	Foreign
PricewaterhouseCoopers LLP	4922170	0	278180	271448	5200350	31-Mar-10	ALPHARETTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	29-Feb-12	BOYNTON BEACH	FL	FLORIDA	USA	US Southeast
Wipfli LLP	48734	0	0	0	48734	31-Jan-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	6632310	1111050	1155330	34273	7787640	31-Dec-10	DES MOINES	IA	IOWA	USA	US Midwest
KPMG LLP	154000	16000	52000	21000	206000	31-Dec-11	AIRPORT CITY	L3	ISRAEL	ISRAEL	Foreign
unknown	0	0	0	0	0	31-Oct-10	IRVINE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	MIDDLETOWN	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	CAMBRIDGE	MA	MASSACHUSETTS	USA	US New England
KPMG LLP	2200000	81600000	85900000	4300000	88100000	31-Dec-11	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
KPMG LLP	770800	20000	93558	73558	864358	26-Jun-10	SANTA CLARA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Jan-10	DUBLIN	L2	IRELAND	IRELAND	Foreign
PricewaterhouseCoopers LLP	12495000	765000	1017000	213000	13512000	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	552150	64610	64610	0	616760	31-Dec-10	BRENTWOOD	TN	TENNESSEE	USA	US Southeast
KPMG LLP	12315100	0	0	0	12315100	31-Dec-09	BEIJING	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	453902	0	121500	121500	575402	31-Dec-12	BOSTON	MA	MASSACHUSETTS	USA	US New England
BDO USA LLP	644238	0	265386	55762	909624	31-Jul-11	NORWOOD	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	MONTGOMERYVILLE	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Aug-12	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	19466200	3110940	7584170	3773780	27050400	31-Oct-10	TORONTO	A6	ONTARIO	CANADA	Canada
PricewaterhouseCoopers LLP	4483330	440791	1359370	877735	5842700	31-Dec-09	HANOVER	NH	NEW HAMPSHIRE	USA	US New England
Ernst & Young LLP	1506480	0	1732	0	1508210	31-Dec-12	FT WORTH	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	63001	0	0	0	63001	31-Dec-10	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	688680	30420	33225	0	721905	31-Dec-10	TAMPA	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	3081600	251446	490668	239222	3572270	31-Dec-10	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
unknown	0	0	0	0	0	30-Jun-10	SANTA FE SPRINGS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	1-Apr-10	KANSAS CITY	MO	MISSOURI	USA	US Southeast
Caturano & Company Inc/PC	370000	0	127000	115000	497000	31-Mar-10	BILLERICA	MA	MASSACHUSETTS	USA	US New England
Dixon Hughes PLLC	510234	18940	18940	0	529174	31-Dec-09	BLUEFIELD	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	ADDISON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	1194000	50452	200929	150477	1394930	31-Dec-11	EDEN PRAIRIE	MN	MINNESOTA	USA	US Midwest
Deloitte & Touche LLP	500000	1300000	2400000	800000	2900000	31-Dec-12	HELLERUP	G7	DENMARK	DENMARK	Foreign
KPMG LLP	815000	15000	54000	39000	869000	31-Dec-10	WAYZATA	MN	MINNESOTA	USA	US Midwest
Ernst & Young LLP	4377000	115000	142000	25000	4519000	31-Dec-11	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	NEW CASTLE	IN	INDIANA	USA	US Midwest
Grant Thornton LLP	617749	0	0	0	617749	31-Dec-09	OKLAHOMA CITY	OK	OKLAHOMA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	SHERMAN OAKS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	IRVINE	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	681377	0	0	0	681377	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	475000	40000	60000	20000	535000	31-Dec-11	FORT WORTH	TX	TEXAS	USA	US Southwest
Acquavella Chiarelli Shuster Berkower & Co LLP	120000	28000	35000	7000	155000	31-Dec-09	SHENZHEN	F4	CHINA	CHINA	Foreign
UHY LLP	553848	10202	10202	0	564050	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1300000	0	0	0	1300000	31-Dec-11	JACKSONVILLE	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	455340	0	0	0	455340	31-Dec-09	MADISON HEIGHTS	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	WARRENTON	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	LAKE FOREST	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
unknown	0	0	0	0	0	31-Dec-12	CLINTON	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Aug-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
KPMG LLP	3665650	125958	291102	165145	3956750	31-Dec-12	BOGOTA	F8	COLOMBIA	COLOMBIA	Foreign
unknown	0	0	0	0	0	31-Oct-10	JACKSONVILLE	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	1810000	0	81593	10613	1891590	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	466659	0	18607	0	485266	31-Dec-09	ROLLING MEADOWS	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	1100000	46595	52705	6110	1152700	31-Dec-09	DERIDDER	LA	LOUISIANA	USA	US Southeast
Ernst & Young LLP	3072000	1000	189000	93000	3261000	26-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Sep-09	GREEN BAY	WI	WISCONSIN	USA	US Midwest
Grant Thornton LLP	762700	15300	27900	12600	790600	31-Dec-09	WESTLAKE VILLAGE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	4349000	350000	3051000	2701000	7400000	31-Aug-13	DEERFIELD	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	3502660	267129	621363	354234	4124020	31-Dec-12	PLANO	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	NORTH ANDOVER	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	1165400	0	18900	18900	1184300	31-Dec-11	SANTIAGO	F3	CHILE	CHILE	Foreign
unknown	0	0	0	0	0	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	1564780	4997	21879	16882	1586660	31-Dec-11	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	DES MOINES	IA	IOWA	USA	US Midwest
Deloitte & Touche LLP	0	0	0	0	0	31-Dec-11	LOS ANGELES	CA	CALIFORNIA	USA	US West
KPMG LLP	3614000	1189000	1248000	59000	4862000	31-Dec-10	DENVER	CO	COLORADO	USA	US West
Crowe Horwath LLP	205000	26881	40181	13300	245181	31-Dec-09	CANFIELD	OH	OHIO	USA	US Midwest
KPMG LLP	0	0	0	0	0	31-Aug-13	CENTENNIAL	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-11
unknown	0	0	0	0	0	31-Dec-11	TORRANCE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1220000	38000	403000	65000	1623000	31-Dec-10	CENTRAL	K3	HONG KONG	HONG KONG	Foreign
PricewaterhouseCoopers LLP	728045	112000	113800	0	841845	27-Aug-11	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Mar-11	RALEIGH	NC	NORTH CAROLINA	USA	US Southeast
Deloitte & Touche LLP	4500000	2085210	2653640	568429	7153640	31-Dec-12	MCLEAN	VA	VIRGINIA	USA	US Mid Atlantic
Deloitte & Touche LLP	11530000	990000	7070000	6060000	18600000	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	11752000	496000	602000	106000	12354000	31-Dec-11	RIO DE JANEIRO	D5	BRAZIL	BRAZIL	Foreign
PricewaterhouseCoopers LLP	2308640	145120	296151	125406	2604790	31-Dec-11	MIAMI	FL	FLORIDA	USA	US Southeast
KPMG LLP	408000	12500	12500	0	420500	30-Apr-10	ANKENY	IA	IOWA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	ROME	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	378563	0	0	0	378563	30-Sep-12	MIDLAND	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	1179000	0	210000	210000	1389000	31-Dec-11	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	MATAWAN	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	RIDGEWOOD	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	12200000	2460000	3365000	875000	15565000	31-Dec-12	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	FOSTER CITY	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1525050	0	84725	84725	1609770	31-Mar-13	TOKYO	M0	JAPAN	JAPAN	Foreign
unknown	0	0	0	0	0	31-Dec-12	EAGAN	MN	MINNESOTA	USA	US Midwest
Deloitte & Touche LLP	4435850	0	0	0	4435850	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	CHICAGO	IL	ILLINOIS	USA	US Midwest
Grant Thornton LLP	1683540	39827	39827	0	1723360	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	6908320	158659	1650340	1491680	8558660	31-Dec-11	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
KPMG LLP	690656	90756	226604	135848	917260	31-Dec-10	MINAS GERAIS	D5	BRAZIL	BRAZIL	Foreign
unknown	0	0	0	0	0	30-Jun-13	CARROLLTON	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	3920610	333768	2062980	1729210	5983590	30-Jun-12	LISLE	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	423422	0	104890	104890	528312	31-Dec-11	CAMBRIDGE	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	3630460	95000	191702	93685	3822160	31-Dec-10	SAN ANTONIO	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	MAHWAH	NJ	NEW JERSEY	USA	US Mid Atlantic
KPMG LLP	892500	20700	367810	232960	1260310	31-Dec-10	SAN JUAN	PR	PUERTO RICO	PUERTO RICO	US Southeast
unknown	0	0	0	0	0	31-Dec-10	BOCA RATON	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Jan-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	1886300	18500	191035	172535	2077330	31-Dec-12	YOUNGSVILLE	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	SHANGHAI	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	1017000	0	487000	285000	1504000	31-Dec-11	TEL AVIV	L3	ISRAEL	ISRAEL	Foreign
unknown	0	0	0	0	0	30-Sep-09	WESTPORT	CT	CONNECTICUT	USA	US New England
KPMG LLP	939000	23000	280000	248000	1219000	31-Dec-12	COLUMBIA	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	CHAOYANG DISTRICT BEIJING	F4	CHINA	CHINA	Foreign
KPMG LLP	725000	180000	567522	387522	1292520	31-Dec-10	OAK BROOK	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	1966020	20203	30373	10170	1996390	31-Dec-09	LAS VEGAS	NV	NEVADA	USA	US West
KPMG LLP	425000	0	4000	4000	429000	31-Dec-12	SAN JOSE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	0	0	0	0	0	31-Aug-13	PHOENIX	AZ	ARIZONA	USA	US Southwest
Ernst & Young LLP	2800000	300000	300000	0	3100000	30-Sep-09	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	ATKINSON	NE	NEBRASKA	USA	US Midwest
PricewaterhouseCoopers LLP	2915000	200000	746000	542000	3661000	31-Dec-10	LITTLE ROCK	AR	ARKANSAS	USA	US Southeast
PricewaterhouseCoopers LLP	1109700	0	20593	20593	1130290	31-Mar-09	DEVENS	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	581957	0	20000	20000	601957	31-Dec-09	Winston Salem	NC	NORTH CAROLINA	USA	US Southeast
Ernst & Young LLP	8435000	846000	2540000	1371000	10975000	31-Dec-11	DALLAS	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	3700000	100000	300000	200000	4000000	30-Jun-10	LATROBE	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	512753	87493	204293	116800	717046	31-Mar-13	WASHINGTON	DC	DISTRICT OF COLUMBIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Jul-13	CISCO	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Aug-10	MOORHEAD	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	218000	0	0	0	218000	31-Dec-09	CARLSBAD	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	562500	0	0	0	562500	31-Dec-11	CHICAGO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	LAKEVILLE	CT	CONNECTICUT	USA	US New England
PricewaterhouseCoopers LLP	948000	0	689000	685000	1637000	31-Dec-11	PROVIDENCE	RI	RHODE ISLAND	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	SAN DIEGO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	2454000	209000	246000	37000	2700000	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	560000	132500	337918	205418	897918	31-Dec-09	LANCASTER	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	HO CHI MIN CITY	Q1	VIETNAM	VIETNAM	Foreign
PricewaterhouseCoopers LLP	784000	35142	78642	42000	862642	31-Dec-09	BOSTON	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	776000	701000	802000	97000	1578000	31-Dec-11	ATLANTA	GA	GEORGIA	USA	US Southeast
KPMG LLP	520000	47500	174825	127325	694825	31-Dec-11	DUBUQUE	IA	IOWA	USA	US Midwest
KPMG LLP	1857000	183000	183000	0	2040000	31-Dec-10	BRIDGEPORT	CT	CONNECTICUT	USA	US New England
Ernst & Young LLP	1007760	37017	59505	22488	1067260	30-Sep-10	RESTON	VA	VIRGINIA	USA	US Mid Atlantic
KPMG LLP	1137640	27425	27425	0	1165060	31-Dec-09	MECHANICSVILLE	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	27-Sep-09	SAN BERNARDINO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1859420	0	2200	0	1861620	31-Mar-13	HERNDON	VA	VIRGINIA	USA	US Mid Atlantic
KPMG LLP	9467500	817000	1366000	323000	10833500	31-Dec-12	HARTFORD	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	SOUTHAMPTON	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	348000	0	46000	41000	394000	31-Dec-12	HAIFA	L3	ISRAEL	ISRAEL	Foreign
KPMG LLP	1401000	0	91000	91000	1492000	28-Mar-10	ALISO VIEJO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	448530	0	31482	10070	480012	31-May-11	RAPID CITY	SD	SOUTH DAKOTA	USA	US Midwest
unknown	0	0	0	0	0	30-Sep-09	BOCA RATON	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	OLD LYME	CT	CONNECTICUT	USA	US New England
Deloitte & Touche LLP	7726000	1032000	3138000	2104000	10864000	31-Dec-12	WHITE PLAINS	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1400000	0	300000	300000	1700000	31-Dec-11	LAKE FOREST	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-09	PRINCETON	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
Ernst & Young LLP	1703210	34000	496842	462842	2200050	30-Apr-09	LOS ANGELES	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	507779	0	51756	43011	559535	31-Mar-12	PORTLAND	OR	OREGON	USA	US West
unknown	0	0	0	0	0	31-Dec-09	BLACKSBURG	VA	VIRGINIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1486530	119357	239378	115635	1725910	31-Dec-12	LIONVILLE	PA	PENNSYLVANIA	USA	US Mid Atlantic
Deloitte & Touche LLP	4665000	4099000	6264250	2165250	10929200	31-Dec-12	FRANKLIN	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	30-Sep-10	GARDENA	CA	CALIFORNIA	USA	US West
Friedman LLP	263500	0	14870	14870	278370	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	ATHENS	J3	GREECE	GREECE	Foreign
Ernst & Young LLP	1241360	0	10327	10327	1251690	31-Dec-11	BEIJING	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	30-Jun-12	BEIJING	F4	CHINA	CHINA	Foreign
Deloitte & Touche LLP	6865090	0	0	0	6865090	31-Dec-09	RIO DE JANEIRO	D5	BRAZIL	BRAZIL	Foreign
Stegman & Company PA	94367	23000	29500	6500	123867	31-Dec-10	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
Deloitte & Touche LLP	753865	6000	38745	30545	792610	31-Dec-11	TAUNTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	30-Jun-12	SAN DIEGO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1859550	406917	406917	0	2266460	31-Jan-09	LITTLE ROCK	AR	ARKANSAS	USA	US Southeast
PricewaterhouseCoopers LLP	1275280	0	1094970	1094970	2370250	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Crowe Horwath LLP	83200	631900	643800	11900	727000	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	NORTH ST PAUL	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	SAN DIEGO	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	278751	132009	220396	80512	499147	29-Dec-12	ELGIN	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	1232150	358863	403858	43000	1636010	31-Dec-10	BOCA RATON	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	30-Sep-11	MONTREAL	A8	QUEBEC	CANADA	Canada
BDO USA LLP	171000	0	17720	2000	188720	31-Dec-11	DENVER	CO	COLORADO	USA	US West
PricewaterhouseCoopers LLP	1007050	0	169811	169811	1176860	31-Dec-09	EL SEGUNDO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	315000	0	49115	0	364115	31-Mar-10	VANCOUVER	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Aug-09	BROOKLYN	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	WASHINGTON	DC	DISTRICT OF COLUMBIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	TERADYON	L3	ISRAEL	ISRAEL	Foreign
Ernst & Young LLP	849000	0	20000	20000	869000	25-Dec-10	POWAY	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	FOLSOM	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	WEST MELBOURNE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-12	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-11	CAMBRIDGE	OH	OHIO	USA	US Midwest
Eide Bailly LLP	214120	51198	56618	0	270738	30-Jun-13	SIOUX FALLS	SD	SOUTH DAKOTA	USA	US Midwest
unknown	0	0	0	0	0	30-Sep-11	BALTIMORE	MD	MARYLAND	USA	US Mid Atlantic
Ernst & Young LLP	703000	0	0	0	703000	31-Dec-09	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	29-Aug-09	WOODBURY	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	SEATTLE	WA	WASHINGTON	USA	US West
KPMG LLP	410000	0	0	0	410000	31-Dec-11	FORT WASHINGTON	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	476125	47000	47000	0	523125	31-Jan-09	TORRANCE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	ENGLEWOOD	CO	COLORADO	USA	US West
McGladrey LLP	264000	32760	32760	0	296760	30-Sep-12	GLEN ALLEN	VA	VIRGINIA	USA	US Mid Atlantic
KPMG LLP	1077100	268407	268407	0	1345510	31-Dec-11	BEN GURION AIRPORT 70100	L3	ISRAEL	ISRAEL	Foreign
PricewaterhouseCoopers LLP	4749000	339118	362526	23408	5111520	31-Oct-10	HANOVER	MD	MARYLAND	USA	US Mid Atlantic
KPMG LLP	288500	0	54200	54200	342700	31-Dec-11	MONDOVI	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Sep-12	ALISO VIEJO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	ARLINGTON	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	1061030	0	0	0	1061030	31-Dec-09	TULSA	OK	OKLAHOMA	USA	US Southwest
Grant Thornton LLP	528489	35000	85000	50000	613489	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	500000	44500	49250	4750	549250	30-Apr-09	WINCHESTER	VA	VIRGINIA	USA	US Mid Atlantic
JonesBaggett LLP	252674	0	0	0	252674	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	3347260	31670	787770	756100	4135030	31-Dec-12	MILFORD	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	1408830	0	34297	34297	1443130	31-Dec-11	ST. PETERSBURG	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	SANTA MONICA	CA	CALIFORNIA	USA	US West
KPMG LLP	285000	8750	88202	79452	373202	31-Dec-09	ST. LOUIS	MO	MISSOURI	USA	US Southeast
Ernst & Young LLP	339900	2500	2500	0	342400	31-Dec-09	TULSA	OK	OKLAHOMA	USA	US Southwest
PricewaterhouseCoopers LLP	1020750	82512	331549	247537	1352300	31-Dec-10	BETHESDA	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	MIAMI	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	931700	50200	96600	44200	1028300	2-Feb-13	HAMPSTEAD	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
KPMG LLP	664455	0	89768	0	754223	31-Dec-10	NOVATO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	QINGDAO	F4	CHINA	CHINA	Foreign
KPMG LLP	598568	0	144765	5111	743333	31-Mar-09	BANGALORE	K7	INDIA	INDIA	Foreign
unknown	0	0	0	0	0	25-Dec-10	GOSHEN	IN	INDIANA	USA	US Midwest
PricewaterhouseCoopers LLP	1811350	0	720610	720610	2531960	27-Sep-09	ALISO VIEJO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1708000	15000	131000	114000	1839000	31-Dec-09	SUNNYVALE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	2521290	171268	268648	91280	2789930	31-Dec-12	MIAMI	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	1227050	0	701307	701307	1928360	31-Oct-11	LAS VEGAS	NV	NEVADA	USA	US West
Deloitte & Touche LLP	1000000	0	25000	25000	1025000	31-May-10	BEIJING	F4	CHINA	CHINA	Foreign
KPMG LLP	1000000	874000	1434000	560000	2434000	31-Dec-11	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	CLEARWATER	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	525000	60100	151400	91300	676400	31-Dec-11	WAUKESHA	WI	WISCONSIN	USA	US Midwest
Ernst & Young LLP	5901000	864000	2335000	1361000	8236000	31-Dec-09	CLEVELAND	OH	OHIO	USA	US Midwest
Deloitte & Touche LLP	2447000	1027500	1198680	171185	3645680	30-Jan-10	HINGHAM	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	100000	0	0	0	100000	30-Sep-09	KANSAS CITY	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	HORSHAM	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	CHICAGO	IL	ILLINOIS	USA	US Midwest
Grant Thornton LLP	797715	0	63511	63511	861226	28-Feb-13	MIDLOTHIAN	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	North Andover	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	1517670	430100	509127	77032	2026800	31-Dec-12	SANTA CLARA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	MIDLAND PARK	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	18152200	2636630	3549310	811271	21701500	31-Oct-11	TORONTO	A6	ONTARIO	CANADA	Canada
Ehrhardt Keefe Steiner & Hottman PC	257471	0	5048	0	262519	31-Dec-11	COLORADO SPRINGS	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-11	TORONTO	A6	ONTARIO	CANADA	Canada
Deloitte & Touche LLP	385203	29608	29608	0	414811	30-Sep-09	MALVERN	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-13	IRVINE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Dec-10	SONGNAM CITY	M5	KOREA (SOUTH)	KOREA (SOUTH)	Foreign
Grant Thornton LLP	766940	0	0	0	766940	3-Mar-13	MELVILLE	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	ALBUQUERQUE	NM	NEW MEXICO	USA	US Southwest
KPMG LLP	1472160	106430	1006070	747943	2478240	31-Dec-12	BALTIMORE	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	MARIETTA	GA	GEORGIA	USA	US Southeast
PricewaterhouseCoopers LLP	17634900	36311	3352680	3280060	20987600	31-Mar-13	KYOTO	M0	JAPAN	JAPAN	Foreign
Deloitte & Touche LLP	905666	80000	80000	0	985666	31-Dec-12	BATON ROUGE	LA	LOUISIANA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	BOULDER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Aug-10	FORT LAUDERDALE	FL	FLORIDA	USA	US Southeast
BDO Seidman LLP	1122200	10250	441785	397535	1563980	31-Jan-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	981619	0	0	0	981619	31-Dec-11	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Apr-12	DALLAS	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	318600	131000	148500	0	467100	30-Jun-11	WALTHAM	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	3315840	143886	143886	0	3459720	31-Dec-09	BURNABY	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-11	HANGZHOU	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-12	HOLLYWOOD	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-May-13	QUESNEL	A1	BRITISH COLUMBIA	CANADA	Canada
PricewaterhouseCoopers LLP	1753000	207000	357000	150000	2110000	31-Dec-09	BELLEVUE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-09	BERKELEY HEIGHTS	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-11	ATLANTA	GA	GEORGIA	USA	US Southeast
PricewaterhouseCoopers LLP	1267840	185000	232735	42574	1500580	31-Mar-13	SAN JOSE	CA	CALIFORNIA	USA	US West
KPMG LLP	850000	27000	27000	0	877000	31-Dec-11	JACKSONVILLE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	BRIGHTON	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	30-Nov-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-09	MIGDAL HAEMEK	L3	ISRAEL	ISRAEL	Foreign
PricewaterhouseCoopers LLP	96600000	11100000	22800000	11600000	119400000	31-Dec-11	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
KPMG LLP	4207960	75392	203892	128500	4411850	3-Oct-09	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	RIVERSIDE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	3690260	603800	1528040	393245	5218300	31-Dec-12	RYE BROOK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	DURHAM	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	ORRVILLE	OH	OHIO	USA	US Midwest
Hein & Associates LLP	425000	0	0	0	425000	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	36000000	6000000	11000000	5000000	47000000	31-Dec-12	DETROIT	MI	MICHIGAN	USA	US Midwest
PricewaterhouseCoopers LLP	1284350	0	401028	401028	1685380	31-Dec-09	JOHNSON CITY	TN	TENNESSEE	USA	US Southeast
KPMG LLP	887350	60000	227666	167666	1115020	31-Dec-09	RADNOR	PA	PENNSYLVANIA	USA	US Mid Atlantic
Grant Thornton LLP	310000	19200	192470	135600	502470	31-Dec-11	LA JOLLA	CA	CALIFORNIA	USA	US West
KPMG LLP	330000	0	103280	86530	433280	31-Dec-09	ANCHORAGE	AK	ALASKA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	GREENVILLE	SC	SOUTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	HERNDON	VA	VIRGINIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	5379570	51000	783525	194069	6163090	31-Dec-12	DETROIT	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	OCEANSIDE	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1374000	0	0	0	1374000	31-Dec-12	EAST GREENVILLE	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-09	COQUITLAM	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	30-Sep-10	PORTLAND	OR	OREGON	USA	US West
KPMG LLP	247922	11500	35500	24000	283422	31-Dec-11	NORTH LIBERTY	IA	IOWA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	SPOKANE	WA	WASHINGTON	USA	US West
PricewaterhouseCoopers LLP	391662	49584	229004	101603	620666	30-Jun-10	TORONTO	A6	ONTARIO	CANADA	Canada
Ernst & Young LLP	787678	1995	193995	192000	981673	31-Dec-12	IRVINE	CA	CALIFORNIA	USA	US West
Weiser LLP	67390	0	2126	0	69516	31-Oct-09	RED BANK	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	569645	307253	1140420	717495	1710060	31-Dec-09	SILVER SPRING	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	8314150	1252910	1252910	0	9567060	31-Dec-10	RADNOR	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	1840000	145000	145000	0	1985000	31-Dec-12	CLAYTON	MO	MISSOURI	USA	US Southeast
Ernst & Young LLP	1519600	199700	412000	212300	1931600	30-Nov-09	FAIRLAWN	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	BELLEVUE	WA	WASHINGTON	USA	US West
Ernst & Young LLP	730000	0	0	0	730000	26-Dec-09	CHATTANOOGA	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	MERRICK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	BASKING RIDGE	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	5040050	14950	589415	133815	5629470	31-Dec-12	IRVINE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Jan-10	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	LITTLE ELM	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Apr-09	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	INWOOD	NY	NEW YORK	USA	US Mid Atlantic
BDO USA LLP	897543	0	0	0	897543	31-Dec-11	MISSISSAUGA	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-09	QUINCY	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	IRVINE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	28010	U3	SPAIN	SPAIN	Foreign
Ernst & Young LLP	0	0	0	0	0	28-Sep-13	BEDFORD	MA	MASSACHUSETTS	USA	US New England
Grant Thornton LLP	839801	0	4497	4497	844298	31-Dec-10	FAIRFAX	VA	VIRGINIA	USA	US Mid Atlantic
KPMG LLP	700907	296464	343047	46583	1043950	31-Mar-13	BEIJING	F4	CHINA	CHINA	Foreign
KPMG LLP	11214000	1414000	3506000	2092000	14720000	31-Dec-11	ELMWOOD PARK	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	10876800	1023780	1360860	185000	12237600	31-Dec-10	BALTIMORE	MD	MARYLAND	USA	US Mid Atlantic
Deloitte & Touche LLP	556225	0	40100	40100	596325	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	FT WORTH	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	735000	0	0	0	735000	29-Sep-12	ASHEVILLE	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Aug-10	CIRCLE PINES	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-May-13	NORTH TONAWANDA	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-10	ST. PAUL	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	30-Sep-09	ASHLAND	KY	KENTUCKY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	PISCATAWAY	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	ASHEVILLE	NC	NORTH CAROLINA	USA	US Southeast
Ernst & Young LLP	3150680	67500	68670	1170	3219350	31-Dec-10	WYOMISSING	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	DULUTH	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Mar-09	LYNNFIELD	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	2651180	0	58781	42281	2709960	29-Sep-12	WATERBURY	VT	VERMONT	USA	US New England
unknown	0	0	0	0	0	31-Dec-10	FORT WORTH	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1532000	0	96000	61000	1628000	31-Dec-10	DULUTH	GA	GEORGIA	USA	US Southeast
KPMG LLP	1089000	502000	502000	0	1591000	31-Dec-11	EL PASO	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	11400000	300000	1200000	900000	12600000	31-Dec-11	WALTHAM	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Jul-09	SAN ANTONIO	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	3256390	215759	982951	738032	4239340	30-Sep-11	PALO ALTO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1472000	159750	735050	575300	2207050	31-Dec-12	OKLAHOMA CITY	OK	OKLAHOMA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	TORONTO	A6	ONTARIO	CANADA	Canada
MNP LLP	120609	0	13012	13012	133621	30-Jun-13	WINNEMUCCA	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Aug-11	CARSON CITY	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	CENTRAL	K3	HONG KONG	HONG KONG	Foreign
Deloitte & Touche LLP	4603140	18820	231820	213000	4834960	31-Dec-10	LAKE FOREST	IL	ILLINOIS	USA	US Midwest
KPMG LLP	1071000	0	71000	71000	1142000	31-Aug-09	SALT LAKE CITY	UT	UTAH	USA	US West
unknown	0	0	0	0	0	30-Nov-11	SEATTLE	WA	WASHINGTON	USA	US West
PricewaterhouseCoopers LLP	2479000	0	88000	88000	2567000	31-Dec-10	OKLAHOMA CITY	OK	OKLAHOMA	USA	US Southwest
PricewaterhouseCoopers LLP	587554	10000	367391	357391	954945	31-Jul-12	CHICAGO	IL	ILLINOIS	USA	US Midwest
BDO USA LLP	138000	0	12500	12500	150500	31-Dec-11	WOODBURY	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Apr-12	AUSTIN	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Nov-09	NASSAU NEW PROVIDENCE	C5	BAHAMAS	BAHAMAS	Foreign
Ernst & Young LLP	868000	86000	170000	84000	1038000	31-Dec-09	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	30910000	1490000	5460000	3920000	36370000	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	28-Feb-11	FLUSHING	NY	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	523258	21525	202907	181382	726165	31-Dec-09	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
KPMG LLP	841198	59373	129373	70000	970571	31-Dec-10	BRYN MAWR	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	833771	0	0	0	833771	31-Jan-09	SAVANNAH	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	2-Feb-13	HOFFMAN ESTATES	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	6000000	0	2000000	1000000	8000000	2-Oct-11	JOHANNESBURG	T3	SOUTH AFRICA	SOUTH AFRICA	Foreign
PricewaterhouseCoopers LLP	800500	0	116732	114932	917232	31-Mar-13	TARRYTOWN	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	3407130	246017	2238480	1992460	5645610	30-Jun-09	LISLE	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	WOODCLIFF LAKE	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	515232	61036	61036	0	576268	31-Dec-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-09	FRANKLIN	WV	WEST VIRGINIA	USA	US Mid Atlantic
KPMG LLP	333000	0	276488	276488	609488	31-Dec-09	KANSAS CITY	MO	MISSOURI	USA	US Southeast
KPMG LLP	499150	0	0	0	499150	31-Dec-12	TORONTO	A6	ONTARIO	CANADA	Canada
Ernst & Young LLP	722026	0	189075	187705	911101	31-Dec-10	HERMITAGE	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	10700000	1500000	2300000	800000	13000000	31-Dec-12	DEARBORN	MI	MICHIGAN	USA	US Midwest
Deloitte & Touche LLP	495500	0	64050	64050	559550	31-Dec-10	LOS ANGELES	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	SHREVEPORT	LA	LOUISIANA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	NORWALK	CT	CONNECTICUT	USA	US New England
Ernst & Young LLP	2022580	0	329253	329253	2351830	31-Dec-11	PHOENIX	AZ	ARIZONA	USA	US Southwest
PricewaterhouseCoopers LLP	16817000	98000	135000	30000	16952000	31-Mar-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
McGladrey LLP	404500	0	0	0	404500	30-Jun-12	NORWALK	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Aug-13	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	389000	17000	26500	7500	415500	31-Dec-11	GROSSE POINTE FARMS	MI	MICHIGAN	USA	US Midwest
Deloitte & Touche LLP	1148000	87000	196000	107000	1344000	31-Jan-10	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	2128000	413000	586000	107000	2714000	30-Jun-10	MELROSE ARCH	T3	SOUTH AFRICA	SOUTH AFRICA	Foreign
Ernst & Young LLP	840100	0	38000	38000	878100	31-Dec-10	NEWTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-11	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	NOKOMIS	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	3391000	11000	1568000	1557000	4959000	31-Dec-10	ELYRIA	OH	OHIO	USA	US Midwest
Ernst & Young LLP	3695000	0	0	0	3695000	31-Dec-09	DES PLAINES	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Deloitte & Touche LLP	28200000	9100000	9900000	200000	38100000	31-Dec-11	TORONTO	A6	ONTARIO	CANADA	Canada
Ernst & Young LLP	763000	34000	1322000	1286000	2085000	31-Dec-09	GLENDALE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1431400	0	47200	45600	1478600	31-Dec-10	SNYDER	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	HANOVER	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	28-Feb-10	RENO	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Sep-09	CHICAGO	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	3321000	59000	59000	0	3380000	31-Dec-10	WALLINGFORD	CT	CONNECTICUT	USA	US New England
Deloitte & Touche LLP	2932940	7284	660506	602096	3593440	31-Dec-09	BILTHOVEN	P7	NETHERLANDS	NETHERLANDS	Foreign
Ernst & Young LLP	6300000	800000	1700000	900000	8000000	31-Dec-12	STAMFORD	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-11	ORO VALLEY	AZ	ARIZONA	USA	US Southwest
Ernst & Young LLP	11300000	700000	2000000	1200000	13300000	31-Dec-12	OAK BROOK	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	2299200	41000	541000	494000	2840200	31-Dec-11	SHELTON	CT	CONNECTICUT	USA	US New England
KPMG LLP	1263190	36485	42592	6107	1305780	31-Oct-09	SOUTH HACKENSACK	NJ	NEW JERSEY	USA	US Mid Atlantic
KPMG LLP	32704000	5743000	14029000	7082000	46733000	31-Dec-11	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	EXTON	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	CHADDS FORD	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	549000	1650	1650	0	550650	31-Dec-10	NASHVILLE	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	GULFPORT	MS	MISSISSIPPI	USA	US Southeast
Ernst & Young LLP	816000	26000	26000	0	842000	26-Sep-09	ASHEVILLE	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	LONG BEACH	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-09	SPOKANE	WA	WASHINGTON	USA	US West
KPMG LLP	384874	12896	161367	148471	546241	31-Dec-11	CALGARY	A0	ALBERTA	CANADA	Canada
KPMG LLP	1092000	0	117000	96000	1209000	31-Dec-11	SALT LAKE CITY	UT	UTAH	USA	US West
Deloitte & Touche LLP	3024000	755000	956000	201000	3980000	31-Dec-10	LAKE FOREST	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	2973850	48500	74688	21088	3048540	31-Dec-11	MIAMI	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	SUNNYVALE	CA	CALIFORNIA	USA	US West
ParenteBeard LLC	274763	0	0	0	274763	31-Dec-10	OAKLAND	MD	MARYLAND	USA	US Mid Atlantic
Deloitte & Touche LLP	2961570	137883	137883	0	3099450	31-Dec-10	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-12	ANCHORAGE	AK	ALASKA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	LAS VEGAS	NV	NEVADA	USA	US West
Ernst & Young LLP	1300000	0	0	0	1300000	31-Dec-12	PHILADEPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-12	NEW WESTMINSTER	K3	HONG KONG	HONG KONG	Foreign
KPMG LLP	5508000	105000	177000	3000	5685000	27-May-12	OMAHA	NE	NEBRASKA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	LINDENHURST	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
PricewaterhouseCoopers LLP	1238000	21000	138000	117000	1376000	31-Dec-09	CONSHOHOCKEN	PA	PENNSYLVANIA	USA	US Mid Atlantic
BDO USA LLP	2300000	49500	49500	0	2349500	31-Dec-11	CORAL GABLES	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	980700	0	163100	78600	1143800	31-Dec-11	RUTLAND	VT	VERMONT	USA	US New England
Ernst & Young LLP	2355000	429000	499000	70000	2854000	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	ATLANTA	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	748396	0	0	0	748396	31-Dec-12	SAN ANTONIO	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	5183380	197000	334550	137550	5517930	3-Apr-11	PORTLAND	OR	OREGON	USA	US West
Deloitte & Touche LLP	1684500	213000	236410	21910	1920910	31-Dec-11	NASHVILLE	TN	TENNESSEE	USA	US Southeast
BDO Seidman LLP	439500	22200	41000	18800	480500	31-Dec-09	SANDPOINT	ID	IDAHO	USA	US West
unknown	0	0	0	0	0	31-Jul-12	EL CAJON	CA	CALIFORNIA	USA	US West
KPMG LLP	482000	0	100000	0	582000	2-Jul-11	CHESTNUT RIDGE	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	2453000	0	2266000	2266000	4719000	26-Jun-10	ALLEGAN	MI	MICHIGAN	USA	US Midwest
PricewaterhouseCoopers LLP	942000	0	44000	0	986000	31-Dec-09	BOSTON	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	888000	347000	534000	186000	1422000	31-Dec-11	WARSAW	IN	INDIANA	USA	US Midwest
MSCM LLP	241634	248509	256597	8088	498231	31-Dec-11	XIAN SHAANXI PROVINCE	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-09	RENO	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	PLANTATION	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	3194000	1420000	1577000	157000	4771000	31-Dec-10	BOSTON	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	727875	81500	98500	17000	826375	29-Jan-11	ANN ARBOR	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	CHICAGO	IL	ILLINOIS	USA	US Midwest
KPMG LLP	4000000	0	1000000	1000000	5000000	31-Dec-10	WEST PATERSON	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	410300	0	0	0	410300	31-Dec-10	RICHMOND	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Apr-12	ELK GROVE VILLAGE	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	20809600	2688320	3883120	398269	24692700	31-Oct-12	TORONTO	A6	ONTARIO	CANADA	Canada
Deloitte & Touche LLP	548413	0	258271	258271	806684	26-Mar-11	GRAND RAPIDS	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	CALGARY	A0	ALBERTA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-09	RICHMOND HILL	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-09	HERZELIYA	L3	ISRAEL	ISRAEL	Foreign
unknown	0	0	0	0	0	31-Dec-11	TAMPA	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	30-Sep-12	HUNTINGTON	WV	WEST VIRGINIA	USA	US Mid Atlantic
KPMG LLP	8756590	114903	614768	499865	9371360	31-Dec-12	MONROE	LA	LOUISIANA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	OSWEGO	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	2316100	26076	26076	0	2342180	31-Dec-09	PRINCETON	NJ	NEW JERSEY	USA	US Mid Atlantic
KPMG LLP	498800	0	311040	311040	809840	31-Dec-10	KANSAS CITY	MO	MISSOURI	USA	US Southeast
Deloitte & Touche LLP	2239950	20009	96316	0	2336270	31-Dec-12	HSINCHU	F5	TAIWAN (CHINA)	TAIWAN (CHINA)	Foreign
PricewaterhouseCoopers LLP	7486000	97000	820000	720000	8306000	31-Oct-11	SANTA CLARA	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1852290	1520080	1737340	213993	3589640	31-Dec-10	DENVER	CO	COLORADO	USA	US West
Crowe Horwath LLP	505000	100000	100000	0	605000	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1271690	0	75784	75784	1347470	31-Dec-11	MCLEAN	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	BEIJING	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-10	HUNTINGTON BEACH	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1486530	119357	239378	115635	1725910	31-Dec-12	LIONVILLE	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	SASKATOON	A9	SASKATCHEWAN	CANADA	Canada
Crowe Horwath LLP	303000	1500	35000	0	338000	31-Dec-11	LOUISVILLE	KY	KENTUCKY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	DELRAY BEACH	FL	FLORIDA	USA	US Southeast
RubinBrown LLP	250000	30550	48050	17500	298050	31-Dec-11	CLAYTON	MO	MISSOURI	USA	US Southeast
Deloitte & Touche LLP	54244	0	0	0	54244	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	ROCKWALL	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	ANCHORAGE	AK	ALASKA	USA	US West
Deloitte & Touche LLP	1145080	18250	66319	48069	1211400	31-Dec-12	TAMPA	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	10850000	116000	5623000	5144000	16473000	31-Dec-09	ROSEMEAD	CA	CALIFORNIA	USA	US West
KPMG LLP	786681	134179	387428	253249	1174110	31-Dec-10	KANSAS CITY	MO	MISSOURI	USA	US Southeast
EisnerAmper LLP	218269	69200	84692	15492	302961	31-Dec-11	IRVINGTON	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-10	VANVOUER	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	390000	20000	20000	0	410000	31-Dec-09	AUSTIN	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	8681000	926000	3261000	2324000	11942000	21-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1139550	0	91198	91198	1230750	31-Dec-12	EL SEGUNDO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1081900	98770	376848	278078	1458750	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Meyers Norris Penny LLP	126700	0	8886	8886	135586	30-Jun-11	WINNEMUCCA	NV	NEVADA	USA	US West
Deloitte & Touche LLP	856186	57079	57079	0	913265	31-Dec-10	PARANA	D5	BRAZIL	BRAZIL	Foreign
Deloitte & Touche LLP	1183170	0	18647	16447	1201820	30-Dec-11	CALABASAS	CA	CALIFORNIA	USA	US West
KPMG LLP	1189300	0	165000	165000	1354300	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1835200	222600	287853	55000	2123050	31-Dec-12	ST. LOUIS	MO	MISSOURI	USA	US Southeast
KPMG LLP	6963340	43117	1649210	1606100	8612560	31-Mar-10	AICHI	M0	JAPAN	JAPAN	Foreign
unknown	0	0	0	0	0	30-Sep-09	LAKE GENEVA	WI	WISCONSIN	USA	US Midwest
KPMG LLP	11252700	2060360	6815020	1743380	18067700	30-Jun-12	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
KPMG LLP	1174500	0	0	0	1174500	2-Jan-10	SMITHFIELD	RI	RHODE ISLAND	USA	US New England
unknown	0	0	0	0	0	30-Jun-10	FIVE POINTS	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	860000	35000	35000	0	895000	30-Jun-09	FAIRFAX	VA	VIRGINIA	USA	US Mid Atlantic
BDO USA LLP	707000	30000	33850	0	740850	31-Dec-11	NYACK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	494412	0	0	0	494412	31-Dec-10	BIRMINGHAM	AL	ALABAMA	USA	US Southeast
KPMG LLP	5346000	20000	799000	516000	6145000	31-Dec-12	SUGAR LAND	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	BELLEVUE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-12	BLOOMSBURG	PA	PENNSYLVANIA	USA	US Mid Atlantic
Deloitte & Touche LLP	4987000	406000	784000	378000	5771000	31-Dec-10	EL SEGUNDO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	425000	0	127000	25000	552000	30-Sep-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1007800	0	95000	66300	1102800	31-Dec-10	SANTIAGO	F3	CHILE	CHILE	Foreign
unknown	0	0	0	0	0	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Jun-11	WAKEFIELD	MA	MASSACHUSETTS	USA	US New England
Yarel + Partners	82000	0	5400	2700	87400	31-Dec-10	NES-ZIONA	L3	ISRAEL	ISRAEL	Foreign
unknown	0	0	0	0	0	31-Dec-10	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
PricewaterhouseCoopers LLP	1574500	0	1183400	1029400	2757900	31-Dec-10	RICHMOND HILL	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	SHEUNG WAN	K3	HONG KONG	HONG KONG	Foreign
KPMG LLP	331000	45400	90200	44800	421200	31-Dec-09	WARSAW	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	CHANGSHA	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-12	PHOENIX	AZ	ARIZONA	USA	US Southwest
PricewaterhouseCoopers LLP	1300000	17500	352000	333000	1652000	30-Apr-10	SANTA CLARA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	ADDISON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	GOLDEN	CO	COLORADO	USA	US West
Ernst & Young LLP	1075000	0	0	0	1075000	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	3497800	390000	2230600	1838800	5728400	30-Sep-12	NEEDHAM	MA	MASSACHUSETTS	USA	US New England
Dixon Hughes Goodman LLP	692592	56200	121990	65790	814582	31-Dec-11	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
Moss Adams LLP	175000	0	0	0	175000	30-Jan-10	VAN NUYS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	TEMPE	AZ	ARIZONA	USA	US Southwest
KPMG LLP	906247	0	186590	186590	1092840	31-Dec-11	DARTMOUTH	A5	NOVA SCOTIA	CANADA	Canada
Grant Thornton LLP	546000	63000	281795	40500	827795	31-Dec-09	LAKE SUCCESS	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	11208000	424000	2403000	443000	13611000	31-Dec-12	BAD HOMBURG	2M	GERMANY	GERMANY	Foreign
unknown	0	0	0	0	0	31-Mar-10	LAKE FOREST	CA	CALIFORNIA	USA	US West
BDO USA LLP	1624000	0	0	0	1624000	29-Jan-11	SECAUCUS	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	1077850	137757	1012770	875009	2090620	31-Dec-10	LEVITTOWN	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	730000	156491	156491	0	886491	31-Dec-12	JACKSON	MS	MISSISSIPPI	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	MARKHAM	A6	ONTARIO	CANADA	Canada
Ernst & Young LLP	1171000	52000	52000	0	1223000	28-Jan-12	IRVING	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	509000	0	367355	367355	876355	30-Jun-12	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-11	SPARTA	MI	MICHIGAN	USA	US Midwest
Ernst & Young LLP	1314690	80000	80000	0	1394690	31-Dec-09	TOLEDO	OH	OHIO	USA	US Midwest
KPMG LLP	1629000	160000	822000	662000	2451000	31-Dec-11	DUBLIN 18	L2	IRELAND	IRELAND	Foreign
Amper Politziner & Mattia LLP	672000	22000	22000	0	694000	3-Jan-09	MAHWAH	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1300000	0	0	0	1300000	31-Dec-12	LUXEMBOURG	N4	LUXEMBOURG	LUXEMBOURG	Foreign
unknown	0	0	0	0	0	31-Dec-10	MARTINS FERRY	OH	OHIO	USA	US Midwest
KPMG LLP	775000	0	1786	0	776786	31-Mar-13	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Mar-13	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
Burr Pilger Mayer Inc (LLP)	800430	0	0	0	800430	27-Jun-09	SAN JOSE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	2613000	156000	341000	185000	2954000	31-Dec-10	CLEVELAND	OH	OHIO	USA	US Midwest
Ernst & Young LLP	1733000	12000	69000	55000	1802000	30-Sep-11	SAN DIEGO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1301600	115000	598379	483379	1899980	31-Dec-10	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
BDO USA LLP	0	0	0	0	0	30-Sep-13	AUSTIN	TX	TEXAS	USA	US Southwest
KPMG LLP	0	0	0	0	0	31-Aug-10	LUXEMBOURGH	N4	LUXEMBOURG	LUXEMBOURG	Foreign
Deloitte & Touche LLP	54009	0	0	0	54009	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	MILPITAS	CA	CALIFORNIA	USA	US West
KPMG LLP	732000	5000	5000	0	737000	31-Dec-09	RADNOR	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1013370	0	0	0	1013370	31-Dec-09	LOS ANGELES	CA	CALIFORNIA	USA	US West
KPMG LLP	2459210	10537	893970	883433	3353180	31-Jan-11	WILSONVILLE	OR	OREGON	USA	US West
unknown	0	0	0	0	0	31-Dec-11	BALTIMORE	MD	MARYLAND	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	5007760	817437	1105240	276700	6113000	31-Dec-11	PURCHASE	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	3384750	39000	239292	200292	3624040	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	LAS VEGAS	NV	NEVADA	USA	US West
Grant Thornton LLP	433000	77200	83200	6000	516200	31-Mar-13	MUMBAI	K7	INDIA	INDIA	Foreign
Ernst & Young LLP	581983	0	71013	71013	652996	31-Dec-12	DENVER	CO	COLORADO	USA	US West
PricewaterhouseCoopers LLP	6851550	13974	48902	34928	6900460	31-Dec-11	SCHIPHOL AIRPORT	P7	NETHERLANDS	NETHERLANDS	Foreign
unknown	0	0	0	0	0	30-Apr-12	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	SHANDONG	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	3300000	200000	500000	300000	3800000	31-Mar-12	BERWYN	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-09	VANCOUVER	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	598500	0	14500	14500	613000	31-Dec-10	NEWTON	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	547900	0	19995	9995	567895	29-Dec-09	CALABASAS HILLS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	DENVER	CO	COLORADO	USA	US West
Grant Thornton LLP	293733	14825	14825	0	308558	31-Dec-10	DALLAS	TX	TEXAS	USA	US Southwest
KPMG LLP	6000000	63000	78329	0	6078330	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	WATKINSVILLE	GA	GEORGIA	USA	US Southeast
Deloitte & Touche LLP	54009	0	0	0	54009	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	LAS VEGAS	NV	NEVADA	USA	US West
PricewaterhouseCoopers LLP	83000	0	0	0	83000	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	349083	0	0	0	349083	31-Dec-09	SAN DIEGO	CA	CALIFORNIA	USA	US West
DNTW Chartered Accountants LLP	29000	0	0	0	29000	31-Aug-10	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-09	ATHENS	J3	GREECE	GREECE	Foreign
KPMG LLP	0	0	0	0	0	31-Dec-12	AUSTIN	TX	TEXAS	USA	US Southwest
Horne LLP	231000	14500	67150	29750	298150	31-Dec-12	PHILADELPHIA	MS	MISSISSIPPI	USA	US Southeast
Ernst & Young LLP	10085000	1401000	3366000	1965000	13451000	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	5162200	2352000	2447000	95000	7609200	31-Dec-10	WOONSOCKET	RI	RHODE ISLAND	USA	US New England
unknown	0	0	0	0	0	31-Dec-11	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-10	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-10	PISCATAWAY	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	1465000	0	0	0	1465000	30-Jun-12	SAN JOSE	CA	CALIFORNIA	USA	US West
UHY LLP	523654	0	49624	49624	573278	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Dec-11	WAYNE	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	RIDGEWOOD	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	PORTLAND	OR	OREGON	USA	US West
Deloitte & Touche LLP	15200000	600000	600000	0	15800000	31-Oct-11	MOLINE	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	6836000	1109000	1271000	71000	8107000	31-Dec-11	BLOOMFIELD	CT	CONNECTICUT	USA	US New England
BDO Limited CPAs (HK)	356000	0	0	0	356000	31-Mar-10	SHANGHAI	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	30-Apr-10	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1978080	34175	34175	0	2012250	31-Dec-10	PRINCETON	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	BELLEVUE	WA	WASHINGTON	USA	US West
Ernst & Young LLP	1080500	285569	329659	43145	1410160	31-Dec-09	CAMBRIDGE	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	ANNAPOLIS	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	FAIRFIELD	CT	CONNECTICUT	USA	US New England
Ernst & Young LLP	1507000	128000	128000	0	1635000	31-Dec-11	LAKE FOREST	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	5600000	960000	1010000	50000	6610000	31-Dec-09	RICHMOND	VA	VIRGINIA	USA	US Mid Atlantic
Ernst & Young LLP	1271000	39500	355500	316000	1626500	31-Dec-11	BEVERLY	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-10	LONE TREE	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-11	LINCROFT	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	Guangzhou	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	384595	0	57500	57500	442095	31-Dec-12	SAN DIEGO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	835500	0	789735	789735	1625240	1-Jan-11	ELGIN	IL	ILLINOIS	USA	US Midwest
KPMG LLP	280800	0	0	0	280800	31-Dec-10	BEAVERTON	OR	OREGON	USA	US West
unknown	0	0	0	0	0	31-Dec-12	NEWARK	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	27-Oct-12	RIVERTON	NJ	NEW JERSEY	USA	US Mid Atlantic
Delap LLP	305598	128000	210597	55430	516195	31-Dec-11	BEND	OR	OREGON	USA	US West
unknown	0	0	0	0	0	31-Dec-09	WESTMINSTER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	30-Nov-11	SPARKS	NV	NEVADA	USA	US West
PricewaterhouseCoopers LLP	99200	0	200000	190000	299200	31-Dec-11	CHICAGO	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	380000	0	1995	0	381995	1-Jan-13	HUNTINGTON BEACH	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	MATAWAN	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	4267000	164000	295000	129000	4562000	31-Dec-12	ATLANTA	GA	GEORGIA	USA	US Southeast
PricewaterhouseCoopers LLP	3059000	167000	641000	406000	3700000	30-Sep-10	BOHEMIA	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	2400000	200000	300000	100000	2700000	26-Feb-11	CAMP HILL	PA	PENNSYLVANIA	USA	US Mid Atlantic
Deloitte & Touche LLP	1584620	750307	1184870	434559	2769490	31-Dec-12	EDEN PRAIRIE	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	MULBERRY	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	5102000	3330000	5142000	1806000	10244000	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	SHAHEKOU DISTRICT DALIAN	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-11	PASO ROBLES	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	3966230	1097960	1390940	287147	5357180	31-Dec-09	CALGARY	A0	ALBERTA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	930750	30000	41654	11654	972404	31-Dec-11	LOWELL	AR	ARKANSAS	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	CAMBRIDGE	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	800358	57539	70639	13100	870997	31-Dec-10	HUNTSVILLE	AL	ALABAMA	USA	US Southeast
KPMG LLP	0	0	0	0	0	1-Oct-10	PALO ALTO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	457616	201167	201167	0	658783	15-Mar-10	WATERLOO	A6	ONTARIO	CANADA	Canada
PricewaterhouseCoopers LLP	3903000	146000	861000	697000	4764000	1-Aug-10	CAMDEN	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Jan-09	CONCORD	A6	ONTARIO	CANADA	Canada
KPMG LLP	0	0	0	0	0	31-Dec-12	BATON ROUGE	LA	LOUISIANA	USA	US Southeast
PricewaterhouseCoopers LLP	811898	0	6000	0	817898	30-Jun-12	PERTH	C3	AUSTRALIA	AUSTRALIA	Foreign
unknown	0	0	0	0	0	30-Apr-11	SANTA ROSA	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1347500	25400	249122	221722	1596620	31-Dec-12	FERGUS FALLS	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	CARLSBAD	CA	CALIFORNIA	USA	US West
KPMG LLP	7005000	76000	133000	57000	7138000	31-Dec-11	DULUTH	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	AMERICAN FORK	UT	UTAH	USA	US West
unknown	0	0	0	0	0	31-Jan-10	LAKE FOREST	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	OSLO	Q8	NORWAY	NORWAY	Foreign
PricewaterhouseCoopers LLP	4174910	496545	1064360	567820	5239280	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	1635560	91845	279041	187196	1914600	31-Dec-12	SHANGHAI	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	30-Apr-11	SANTA ANA	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1592000	292000	448000	156000	2040000	31-Dec-10	LAS VEGAS	NV	NEVADA	USA	US West
PricewaterhouseCoopers LLP	3264730	70154	151890	77436	3416620	31-Dec-12	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	XIAN	F4	CHINA	CHINA	Foreign
PricewaterhouseCoopers LLP	757969	22000	22000	0	779969	31-Dec-10	GULFPORT	MS	MISSISSIPPI	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	1401000	60000	303749	141641	1704750	29-Feb-12	RALEIGH	NC	NORTH CAROLINA	USA	US Southeast
PricewaterhouseCoopers LLP	14141000	2184000	6998000	4607000	21139000	31-Dec-11	CO. DUBLIN	L2	IRELAND	IRELAND	Foreign
Deloitte & Touche LLP	1176000	0	0	0	1176000	31-Dec-09	ORLANDO	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	RIFLE	CO	COLORADO	USA	US West
PricewaterhouseCoopers LLP	1886400	59724	61224	0	1947620	31-Jul-11	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
PricewaterhouseCoopers LLP	641539	220700	309435	88735	950974	30-Sep-12	WHITE PLAINS	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	CALABASAS	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	209000	0	6000	0	215000	31-Dec-09	NORTHVILLE	MI	MICHIGAN	USA	US Midwest
Ernst & Young LLP	599151	0	1995	0	601146	31-Dec-11	PHOENIX	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	30-Nov-12	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	30-Jun-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	23993000	135000	502000	226000	24495000	31-Dec-12	GENEVA	V8	SWITZERLAND	SWITZERLAND	Foreign
Ernst & Young LLP	2026160	30000	715159	685159	2741320	30-Apr-13	LOS ANGELES	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	3000000	0	0	0	3000000	31-Dec-10	EL SEGUNDO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-11	GEORGE TOWN GRAND CAYMAN	E9	CAYMAN ISLANDS	CAYMAN ISLANDS	Foreign
unknown	0	0	0	0	0	28-Feb-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	220000	0	0	0	220000	31-Dec-11	WAUWATOSA	WI	WISCONSIN	USA	US Midwest
KPMG LLP	768379	140000	178838	32838	947217	31-Dec-12	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	584000	198000	198000	0	782000	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	3020850	891173	904029	10000	3924880	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
Baker Tilly Virchow Krause LLP	288300	25507	67177	36670	355477	31-Dec-09	STURGEON BAY	WI	WISCONSIN	USA	US Midwest
Deloitte & Touche LLP	1646620	664126	1625890	577887	3272510	31-Mar-11	MUMBAI	K7	INDIA	INDIA	Foreign
PricewaterhouseCoopers LLP	550000	0	4000	0	554000	31-Dec-10	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	407310	19945	84394	64449	491704	27-Feb-10	INDIANAPOLIS	IN	INDIANA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	MIDLAND	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	767873	20397	1149900	1122800	1917770	31-Dec-12	CAMBRIDGE	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-10	RADNOR	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	6970040	0	4098560	4098560	11068600	2-Jan-10	NEW BRITAIN	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1155020	0	282777	282777	1437800	31-Dec-12	SAN DIMAS	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1029500	515000	710201	192201	1739700	31-Dec-11	GARDEN CITY	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	750000	440000	440000	0	1190000	31-Dec-10	SHEUNG WAN	K3	HONG KONG	HONG KONG	Foreign
ParenteBeard LLC	145509	0	37944	35444	183453	31-Dec-09	GETTYSBURG	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1920630	33329	68099	31010	1988730	31-Dec-12	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
Deloitte & Touche LLP	2100000	500000	500000	0	2600000	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	OAK BROOK	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	393000	0	17000	15000	410000	31-Dec-12	NEEDHAM	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	PRESQUE ISLE	ME	MAINE	USA	US New England
unknown	0	0	0	0	0	31-Dec-11	RIO DE JANEIRO	D5	BRAZIL	BRAZIL	Foreign
unknown	0	0	0	0	0	30-Jun-09	RENO	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	ST. PETERSBURG	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	30400000	4100000	23400000	13600000	53800000	31-Dec-11	WHITEHOUSE STATION	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	15223000	98000	3208000	3110000	18431000	31-Dec-09	GLENVIEW	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	IDAHO FALLS	ID	IDAHO	USA	US West
unknown	0	0	0	0	0	31-Dec-12	SALT LAKE CITY	UT	UTAH	USA	US West
unknown	0	0	0	0	0	31-Dec-11	RED BANK	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Aug-12	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Mar-09	SOMERVILLE	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	548000	0	0	0	548000	31-Dec-10	ATHENS	J3	GREECE	GREECE	Foreign
Grant Thornton LLP	2900000	80000	80000	0	2980000	29-Jun-13	SAN JOSE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1200000	0	100000	0	1300000	31-Dec-10	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Oct-10	REDWOOD CITY	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	26-Jun-11	THE COLONY	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Jan-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	0	0	0	0	0	31-Dec-12	OKLAHOMA CITY	OK	OKLAHOMA	USA	US Southwest
Yount Hyde & Barbour PC	171900	26555	36605	10050	208505	31-Dec-11	ARLINGTON	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	OCALA	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	473900	1000	280000	279000	753900	31-Dec-11	NORTH HOLLYWOOD	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1384250	202190	316020	113830	1700270	31-Dec-10	FINDLAY	OH	OHIO	USA	US Midwest
PricewaterhouseCoopers LLP	1147150	0	369512	365612	1516660	30-Sep-10	AURORA	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	9847000	855000	2088000	1058000	11935000	31-Dec-09	DEERFIELD	IL	ILLINOIS	USA	US Midwest
Mazars (France)	2483110	236360	362508	126147	2845620	31-Dec-10	MASSY	I0	FRANCE	FRANCE	Foreign
Dixon Hughes PLLC	187190	17900	64430	46530	251620	31-Dec-09	ENGELHARD	NC	NORTH CAROLINA	USA	US Southeast
Ernst & Young LLP	17400000	300000	300000	0	17700000	31-Dec-09	ARLINGTON	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	LAS VEGAS	NV	NEVADA	USA	US West
KPMG LLP	1022750	26000	26000	0	1048750	31-Dec-09	INDIANAPOLIS	IN	INDIANA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	SALT LAKE CITY	UT	UTAH	USA	US West
Ernst & Young LLP	320600	7316	7316	0	327916	31-Dec-09	SAN DIEGO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	852000	36000	125000	87000	977000	3-Jan-09	NOKOMIS	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	1365000	159300	450575	291275	1815580	31-Dec-12	WAUKEGAN	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	NEWCASTLE	OK	OKLAHOMA	USA	US Southwest
Ernst & Young LLP	2533000	241000	606000	365000	3139000	31-Dec-09	PISCATAWAY	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	4377000	415000	915000	488000	5292000	29-Jan-11	FRAMINGHAM	MA	MASSACHUSETTS	USA	US New England
Grant Thornton LLP	1038240	32025	32025	0	1070270	30-Jun-09	TROY	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-09	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	LAS CONDES SANTIAGO	F3	CHILE	CHILE	Foreign
unknown	0	0	0	0	0	31-Dec-12	RALEIGH	NC	NORTH CAROLINA	USA	US Southeast
KPMG LLP	562100	0	149600	149600	711700	29-Jan-11	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
Deloitte & Touche LLP	655110	0	18777	0	673887	31-Mar-12	MUBAI	K7	INDIA	INDIA	Foreign
KPMG LLP	1500000	128000	690663	562663	2190660	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	16445000	546000	923000	377000	17368000	31-Dec-11	RIO DE JANEIRO	D5	BRAZIL	BRAZIL	Foreign
PricewaterhouseCoopers LLP	666750	12500	145990	133490	812740	31-Jul-12	CHELMSFORD	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	MILPITAS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Mar-12	TORTOLA	D8	VIRGIN ISLANDS (BRITISH)	VIRGIN ISLANDS (BRITISH)	Foreign
BDO USA LLP	1203300	0	0	0	1203300	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	ALPINE	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	FRANKFORT	KY	KENTUCKY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	BALTIMORE	MD	MARYLAND	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	3125960	1579000	1692520	104370	4818480	31-Jan-09	CLEVELAND	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	SAN DIEGO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	5165650	0	0	0	5165650	31-Dec-10	SAO PAULO SP	D5	BRAZIL	BRAZIL	Foreign
unknown	0	0	0	0	0	31-Dec-10	MERRITT ISLAND	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	VIENNA	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	IDAHO FALLS	ID	IDAHO	USA	US West
PricewaterhouseCoopers LLP	4099380	60265	946392	869808	5045780	31-Dec-09	PEMBROKE	D0	BERMUDA	BERMUDA	Foreign
unknown	0	0	0	0	0	31-Dec-10	FORT WAYNE	IN	INDIANA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	RICHMOND	VA	VIRGINIA	USA	US Mid Atlantic
Deloitte & Touche LLP	229250	24600	31800	7200	261050	31-Dec-09	GLENDALE	WI	WISCONSIN	USA	US Midwest
Deloitte & Touche LLP	951300	74286	74286	0	1025590	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	BEDFORD	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-10	SEATTLE	WA	WASHINGTON	USA	US West
Deloitte & Touche LLP	548775	0	25328	0	574103	31-Mar-10	MUBAI	K7	INDIA	INDIA	Foreign
Ernst & Young LLP	782307	0	40000	40000	822307	31-May-09	MENLO PARK	CA	CALIFORNIA	USA	US West
Crowe Horwath LLP	195000	45000	69000	24000	264000	30-Jun-11	SAN DIEGO	CA	CALIFORNIA	USA	US West
DeVisser Gray LLP CA	0	36000	36000	0	36000	31-Dec-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-09	NEW HAVEN	CT	CONNECTICUT	USA	US New England
Ernst & Young LLP	1478210	0	511196	501029	1989400	31-Dec-09	WARREN	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Aug-09	FRISCO	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1134900	0	12907	9962	1147810	30-Sep-09	MILPITAS	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1976140	210124	285624	75500	2261760	31-Dec-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
PricewaterhouseCoopers LLP	1163000	152000	190500	37000	1353500	30-Apr-11	MONROE	MI	MICHIGAN	USA	US Midwest
Deloitte & Touche LLP	4238000	0	201000	201000	4439000	31-Dec-09	LAKE FOREST	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	1270990	39302	123405	84103	1394400	30-Sep-10	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
Ernst & Young LLP	821000	0	0	0	821000	31-Dec-11	SOUTH SAN FRANCISCO	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	234947	138993	138993	0	373940	31-Dec-09	RALEIGH	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	RIDGEWOOD	NJ	NEW JERSEY	USA	US Mid Atlantic
Grant Thornton LLP	440387	0	123514	123514	563901	31-Mar-13	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	1379200	11000	125500	108500	1504700	31-Dec-11	OAK BROOK	IL	ILLINOIS	USA	US Midwest
KPMG LLP	345000	0	0	0	345000	30-Jun-12	INDIANAPOLIS	IN	INDIANA	USA	US Midwest
PricewaterhouseCoopers LLP	2870800	180400	1001800	669400	3872600	31-Dec-11	TEANECK	NJ	NEW JERSEY	USA	US Mid Atlantic
Grant Thornton LLP	1056470	0	0	0	1056470	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	1500000	500000	900000	400000	2400000	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	1593000	177000	260000	79000	1853000	31-Dec-09	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	1180000	0	123656	118656	1303660	30-Apr-10	Cupertino	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	7000000	2200000	6800000	4600000	13800000	31-Dec-11	PASADENA	CA	CALIFORNIA	USA	US West
Smythe Ratcliffe LLP	101059	901	3902	3002	104962	31-Dec-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-09	CAMPBELL	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	990000	1995	1995	0	991995	31-Dec-10	DERIDDER	LA	LOUISIANA	USA	US Southeast
KPMG LLP	5356000	21000	2771000	2750000	8127000	31-Dec-11	SUMMIT	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	WASHINGTON	DC	DISTRICT OF COLUMBIA	USA	US Mid Atlantic
Ernst & Young LLP	2000000	0	377725	267725	2377720	31-Dec-10	OKLAHOMA CITY	OK	OKLAHOMA	USA	US Southwest
Deloitte & Touche LLP	1151000	18000	192000	172000	1343000	28-Jan-12	COLUMBUS	OH	OHIO	USA	US Midwest
KPMG LLP	743000	56000	99350	43350	842350	31-Dec-12	NORWICH	NY	NEW YORK	USA	US Mid Atlantic
Berry Dunn McNeil & Parker LLC (BDMP)	195700	16600	38600	2500	234300	31-Dec-10	CAMDEN	ME	MAINE	USA	US New England
Deloitte & Touche LLP	1785860	96769	465853	269765	2251710	31-Dec-11	KANSAS CITY	MO	MISSOURI	USA	US Southeast
KPMG LLP	607690	152863	237358	84495	845048	2-Jul-11	PICKERINGTON	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	BURNABY	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	1895000	0	941000	941000	2836000	27-Jun-09	ALLEGAN	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	SAO PAULO - SP	D5	BRAZIL	BRAZIL	Foreign
PricewaterhouseCoopers LLP	1567640	141045	178608	30000	1746250	31-Aug-10	PORTLAND	OR	OREGON	USA	US West
unknown	0	0	0	0	0	31-Dec-10	COLUMBUS	OH	OHIO	USA	US Midwest
Ernst & Young LLP	568505	0	108100	108100	676605	31-Dec-11	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	NORCROSS	GA	GEORGIA	USA	US Southeast
KPMG LLP	1400000	0	0	0	1400000	31-Dec-11	DALLAS	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1280870	0	277433	277433	1558300	30-Jun-09	MEMPHIS	TN	TENNESSEE	USA	US Southeast
Ernst & Young LLP	312500	0	0	0	312500	30-Sep-10	OKLAHOMA CITY	OK	OKLAHOMA	USA	US Southwest
unknown	0	0	0	0	0	31-Mar-11	CHATHAM	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	3167000	0	952000	952000	4119000	31-Aug-10	PHOENIX	AZ	ARIZONA	USA	US Southwest
KPMG LLP	509099	0	50364	50364	559463	31-Dec-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Moss Adams LLP	924000	0	0	0	924000	31-Dec-10	PLANO	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	SHENZHEN	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-09	MASSILLON	OH	OHIO	USA	US Midwest
PricewaterhouseCoopers LLP	3082000	37000	862000	737000	3944000	31-Dec-09	CHANDLER	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	RIDGEWOOD	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	2318590	0	511418	508223	2830010	30-Jun-09	DOWNERS GROVE	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	LAS VEGAS	NV	NEVADA	USA	US West
Deloitte & Touche LLP	1699940	5000	14330	9330	1714270	31-Dec-10	EL PASO	TX	TEXAS	USA	US Southwest
BKD LLP	967397	165295	165295	0	1132690	31-Dec-10	KALISPELL	MT	MONTANA	USA	US West
Deloitte & Touche LLP	2432500	283104	283104	0	2715600	31-Dec-12	CAYCE	SC	SOUTH CAROLINA	USA	US Southeast
Ernst & Young LLP	530000	34304	34304	0	564304	31-Dec-10	MCKINNEY	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	510000	54000	71000	17000	581000	31-Dec-09	AUSTIN	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	2713150	480166	984201	52535	3697350	31-Dec-10	SPRINGFIELD	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	MERRITT ISLAND	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	2346000	118000	201000	81000	2547000	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	HATTIESBURG	MS	MISSISSIPPI	USA	US Southeast
PricewaterhouseCoopers LLP	2700000	0	0	0	2700000	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
Hein & Associates LLP	250500	41370	85005	43635	335505	31-Dec-09	DENVER	CO	COLORADO	USA	US West
Ernst & Young LLP	449000	0	2000	0	451000	31-Dec-09	MIAMI	FL	FLORIDA	USA	US Southeast
BDO Seidman LLP	444365	0	53407	53407	497772	31-Dec-09	IRVINE	CA	CALIFORNIA	USA	US West
BKD LLP	192094	30740	67381	22765	259475	31-Dec-09	MATTOON	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	GLENDALE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	992311	67580	352157	284577	1344470	31-Dec-09	SAN JOSE	CA	CALIFORNIA	USA	US West
KPMG LLP	563000	0	171000	171000	734000	27-Jun-12	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	ORLANDO	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	2241390	1739200	2169470	430269	4410860	31-Dec-09	NEENAH	WI	WISCONSIN	USA	US Midwest
KPMG LLP	1026500	97000	304000	196700	1330500	31-Dec-10	HONOLULU	HI	HAWAII	USA	US West
PricewaterhouseCoopers LLP	958000	140000	214500	73000	1172500	31-Mar-10	SUNNYVALE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Mar-11	SURREY	A1	BRITISH COLUMBIA	CANADA	Canada
Deloitte & Touche LLP	1520000	100000	161479	61479	1681480	31-Dec-10	CINCINNATI	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Oct-10	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	LONG BEACH	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	762700	15300	27900	12600	790600	31-Dec-09	WESTLAKE VILLAGE	CA	CALIFORNIA	USA	US West
KPMG LLP	1060000	0	163700	163700	1223700	31-Dec-09	BOSTON	MA	MASSACHUSETTS	USA	US New England
Moss Adams LLP	928000	0	61000	0	989000	31-Dec-11	PLANO	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	892050	0	0	0	892050	31-Dec-11	AUSTIN	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	SANTEE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	677622	0	41800	40000	719422	31-Aug-12	SAN DIEGO	CA	CALIFORNIA	USA	US West
KPMG LLP	1213000	96000	130000	34000	1343000	31-Dec-11	LAKE SUCCESS	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Sep-09	WHITE ROCK	A1	BRITISH COLUMBIA	CANADA	Canada
PricewaterhouseCoopers LLP	844000	25000	25000	0	869000	31-Dec-11	SANTA ANA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	LUGANA HILLS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	GLEN ALLEN	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	IRVINE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1575000	0	0	0	1575000	31-Dec-12	HIGHLANDS RANCH	CO	COLORADO	USA	US West
KPMG LLP	400000	0	0	0	400000	31-Dec-09	AVENEL	NJ	NEW JERSEY	USA	US Mid Atlantic
McGladrey & Pullen LLP	656967	5580	5580	0	662547	31-Dec-11	BOSTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-11	PRINCETON	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	29633800	1737490	1773500	32152	31407200	31-Dec-12	ROME	L6	ITALY	ITALY	Foreign
unknown	0	0	0	0	0	30-Jun-09	PUTNAM	CT	CONNECTICUT	USA	US New England
PricewaterhouseCoopers LLP	7400000	4300000	5300000	900000	12700000	31-Dec-09	TORONTO	A6	ONTARIO	CANADA	Canada
Ernst & Young LLP	3648000	21000	190000	167000	3838000	31-Dec-11	BIRMINGHAM	AL	ALABAMA	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-13	TORONTO	A6	ONTARIO	CANADA	Canada
KPMG LLP	1127000	41000	291000	250000	1418000	30-Jun-11	DANBURY	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	BEIJING	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-10	GAITHERSBURG	MD	MARYLAND	USA	US Mid Atlantic
Ernst & Young LLP	2287930	1543580	1543580	0	3831520	31-Dec-10	JAKARTA	K8	INDONESIA	INDONESIA	Foreign
Porter Keadle Moore LLC (LLP)	545584	0	0	0	545584	31-Dec-10	MOULTRIE	GA	GEORGIA	USA	US Southeast
McGladrey & Pullen LLP	965654	12143	75039	62896	1040690	31-Mar-11	MADISON	WI	WISCONSIN	USA	US Midwest
Deloitte & Touche LLP	11411000	1680000	1955000	275000	13366000	31-Dec-09	COLUMBUS	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Aug-09	ORANGEBURG	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-10	CENTRAL	K3	HONG KONG	HONG KONG	Foreign
PricewaterhouseCoopers LLP	5663000	2422000	2599000	169000	8262000	31-Oct-09	SANTA CLARA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	UPLAND	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	7172050	1998340	2658040	659695	9830080	31-Dec-11	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	7513000	500000	5251000	4388000	12764000	31-Dec-10	LEUVEN	C9	BELGIUM	BELGIUM	Foreign
unknown	0	0	0	0	0	31-Dec-10	SEMINOLE	FL	FLORIDA	USA	US Southeast
KPMG LLP	1492640	0	424000	424000	1916640	3-Jan-09	KANSAS CITY	MO	MISSOURI	USA	US Southeast
KPMG LLP	1300000	1100000	1100000	0	2400000	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
Mayer Hoffman McCann PC	324000	15000	15000	0	339000	29-Dec-12	SARASOTA	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	645000	0	173000	173000	818000	2-Feb-13	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Dec-12	WAYNE	PA	PENNSYLVANIA	USA	US Mid Atlantic
Deloitte & Touche LLP	644870	42000	557662	515662	1202530	28-Mar-09	GRAND RAPIDS	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
KPMG LLP	330000	0	0	0	330000	31-Dec-11	NASHVILLE	TN	TENNESSEE	USA	US Southeast
Deloitte & Touche LLP	7247000	1662220	2086470	389474	9333470	31-Dec-11	ATHENS	J3	GREECE	GREECE	Foreign
Ernst & Young LLP	1443000	59000	72000	13000	1515000	2-Feb-13	IRVING	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	29000000	1200000	2300000	600000	31300000	31-Dec-11	LUXEMBOURG	N4	LUXEMBOURG	LUXEMBOURG	Foreign
Ernst & Young LLP	12600000	400000	3400000	100000	16000000	31-Dec-11	AMSTERDAM	P7	NETHERLANDS	NETHERLANDS	Foreign
unknown	0	0	0	0	0	31-May-11	CHARLESTON	WV	WEST VIRGINIA	USA	US Mid Atlantic
Deloitte & Touche LLP	3050800	492200	770450	244200	3821250	31-Dec-09	CHICAGO	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	1389000	0	0	0	1389000	30-Jan-10	MIAMI	FL	FLORIDA	USA	US Southeast
KPMG LLP	1948100	14704	14704	0	1962800	28-Aug-09	NEWARK	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	12942000	0	559000	559000	13501000	31-Dec-09	MOUNTAIN VIEW	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	MAHWAH	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	FLAGSTAFF	AZ	ARIZONA	USA	US Southwest
KPMG LLP	1215000	45000	121233	76233	1336230	30-Jun-10	DANBURY	CT	CONNECTICUT	USA	US New England
Ernst & Young LLP	6766000	143000	2495000	1249000	9261000	31-Dec-12	KALAMAZOO	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	30-Nov-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	SPRINGFIELD	MO	MISSOURI	USA	US Southeast
Deloitte & Touche LLP	3200000	400000	600000	200000	3800000	31-Dec-12	RALEIGH	NC	NORTH CAROLINA	USA	US Southeast
Deloitte & Touche LLP	5130000	1840000	1860000	20000	6990000	31-Dec-10	RICHMOND	VA	VIRGINIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	23572000	1649000	3770000	2076000	27342000	31-Dec-12	CHICAGO	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	798000	0	57000	57000	855000	31-Dec-11	SHANGHAI	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	30-Sep-10	WATERTOWN	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	1245700	15000	15000	0	1260700	31-Mar-13	DALLAS	TX	TEXAS	USA	US Southwest
KPMG LLP	293000	0	84880	84880	377880	31-Dec-11	GLENS FALLS	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-13	BOSTON	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	463600	0	0	0	463600	31-Dec-12	ATHENS	J3	GREECE	GREECE	Foreign
Ernst & Young LLP	354500	70500	124500	54000	479000	31-Oct-12	PURCHASE	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1399000	26000	559000	533000	1958000	30-Sep-09	CLEVELAND	OH	OHIO	USA	US Midwest
Crowe Horwath LLP	215750	92500	329600	79100	545350	31-Dec-09	YONKERS	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	PORT ST. LUCIE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	LOS ANGELES	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1200000	100000	100000	0	1300000	31-Dec-10	NAPERVILLE	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	1482200	2000	298084	296084	1780280	30-Jan-11	PHOENIX	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	OVIEDO	FL	FLORIDA	USA	US Southeast
Grant Thornton LLP	2405280	155020	167912	9209	2573200	2-Jan-11	BOCA RATON	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	325000	200000	212000	12000	537000	31-Dec-10	MONMOUTH JUNCTION	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	HUBEI	F4	CHINA	CHINA	Foreign
Grant Thornton LLP	302705	24840	34280	0	336985	31-Dec-10	RIVERHEAD	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	2109590	0	112252	112252	2221840	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1267790	0	21950	20000	1289740	31-Dec-11	BOCA RATON	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	457811	1995	1995	0	459806	31-Dec-09	SAN DIEGO	CA	CALIFORNIA	USA	US West
KPMG LLP	2313630	2790820	3431570	610750	5745200	31-Dec-12	NEWARK	DE	DELAWARE	USA	US Mid Atlantic
Deloitte & Touche LLP	1253190	0	0	0	1253190	1-Jan-12	SANTA ANA	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	32506	35000	194644	0	227150	31-Dec-11	WYOMISSING	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	11796000	962000	2096000	1134000	13892000	31-Dec-09	PARIS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Jun-12	HONG KONG	F4	CHINA	CHINA	Foreign
KPMG LLP	1932000	114000	933556	756368	2865560	26-May-13	ORLANDO	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	1365570	132000	132000	0	1497570	28-Oct-12	AUSTIN	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	JINHUA	F4	CHINA	CHINA	Foreign
Hancock Askew & Co LLP	0	0	0	0	0	30-Sep-13	JACKSONVILLE	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	0	0	0	0	0	31-Dec-11	BERLIN	CT	CONNECTICUT	USA	US New England
Ernst & Young LLP	462000	0	0	0	462000	31-Dec-09	PALO ALTO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1949000	81000	81000	0	2030000	31-Jan-09	COLUMBUS	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	BLOOMFIELD HILLS	MI	MICHIGAN	USA	US Midwest
Ernst & Young LLP	251365	0	26000	26000	277365	31-Dec-09	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Apr-09	ZHEJIANG	F4	CHINA	CHINA	Foreign
Deloitte & Touche LLP	3167000	0	952000	952000	4119000	31-Aug-10	PHOENIX	AZ	ARIZONA	USA	US Southwest
UHY LLP	956445	45496	57665	7996	1014110	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	FT. LAUDERDALE	FL	FLORIDA	USA	US Southeast
Crowe Horwath LLP	263000	25800	110052	77715	373052	31-Dec-09	GREENSBURG	IN	INDIANA	USA	US Midwest
Spicer Jeffries LLP	160000	0	0	0	160000	31-Dec-12	ALAMEDA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Jan-12	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
CF & Co LLP	280000	19000	39000	20000	319000	30-Jun-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	4416000	2031000	3030000	999000	7446000	31-Dec-11	BETHPAGE	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	3520000	103000	203000	100000	3723000	31-Dec-12	DULUTH	GA	GEORGIA	USA	US Southeast
Deloitte & Touche LLP	933000	30000	30000	0	963000	3-Jan-10	BERKELEY	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1665000	74000	352000	80000	2017000	31-Dec-10	BRAINTREE	MA	MASSACHUSETTS	USA	US New England
Grant Thornton LLP	225183	0	0	0	225183	30-Jun-10	AUSTIN	TX	TEXAS	USA	US Southwest
KPMG LLP	10433000	856000	1788000	932000	12221000	31-Dec-10	BAD HOMBURG	2M	GERMANY	GERMANY	Foreign
McGladrey & Pullen LLP	347231	0	0	0	347231	31-Dec-11	PORTLAND	OR	OREGON	USA	US West
Ernst & Young LLP	1529300	0	66000	66000	1595300	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Crowe Horwath HK CPA Ltd	275000	0	0	0	275000	31-Dec-10	DANYANG CITY JIANGSU PROVINCE	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-12	STATEN ISLAND	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	5082540	0	6718	6718	5089250	31-Dec-12	MEDELLIN	F8	COLOMBIA	COLOMBIA	Foreign
KPMG LLP	1437070	94125	94125	0	1531190	31-Dec-09	ST LOUIS	MO	MISSOURI	USA	US Southeast
KPMG LLP	597046	297770	343456	43186	940502	31-Dec-09	INDIANA	PA	PENNSYLVANIA	USA	US Mid Atlantic
Grant Thornton LLP	558798	0	154357	154357	713155	31-Mar-09	BRENTWOOD	NY	NEW YORK	USA	US Mid Atlantic
Rothstein Kass & Company PC	40000	0	0	0	40000	31-Dec-09	MONTE CARLO MC	O9	MONACO	MONACO	Foreign
ParenteBeard LLC	242959	38029	63181	25152	306140	31-Dec-09	UNION	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	7400000	0	2500000	2500000	9900000	31-Mar-10	SINGAPORE	U0	SINGAPORE	SINGAPORE	Foreign
unknown	0	0	0	0	0	31-Dec-11	EMERYVILLE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	MINEOLA	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	2126000	0	159000	159000	2285000	24-Jun-11	FREMONT	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	730000	11500	666500	68600	1396500	30-Jun-09	TORRANCE	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	1577030	0	0	0	1577030	31-Dec-10	ELKHART	IN	INDIANA	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-13	RENO	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	NORCROSS	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	471575	0	67000	23500	538575	30-Sep-09	GREAT NECK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	1192000	15000	36000	21000	1228000	2-Oct-10	EDEN PRAIRIE	MN	MINNESOTA	USA	US Midwest
PricewaterhouseCoopers LLP	1759820	1672670	2157180	482573	3917000	31-Dec-11	BEACHWOOD	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	SHANGHAI	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	4959640	161300	366163	0	5325800	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	RENO	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	SANTA MONICA	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	4124000	209000	1412000	1198000	5536000	31-Dec-11	CHICAGO	IL	ILLINOIS	USA	US Midwest
KPMG LLP	1828360	115000	360000	245000	2188360	30-Jun-11	BOSTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
MSPC CPAs and Advisors PC	376000	40000	55000	15000	431000	31-Oct-12	ELMWOOD PARK	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	SANTA FE SPRINGS	CA	CALIFORNIA	USA	US West
BDO Seidman LLP	1571280	0	18941	18941	1590220	31-Dec-09	HOLMDEL	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
BDO Seidman LLP	410400	0	19200	0	429600	31-Dec-09	GLEN ALLEN	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Aug-10	CALGARY	A0	ALBERTA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-11	ATHENS	J3	GREECE	GREECE	Foreign
unknown	0	0	0	0	0	31-Dec-11	GARDENA	CA	CALIFORNIA	USA	US West
KPMG LLP	430000	0	7383	7383	437383	31-Dec-09	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
PricewaterhouseCoopers LLP	1283000	270000	351000	81000	1634000	31-Dec-10	BIRMINGHAM	AL	ALABAMA	USA	US Southeast
Ernst & Young LLP	860767	40768	40768	0	901535	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	1190000	0	0	0	1190000	30-Jun-11	SAN JOSE	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	565497	23144	26075	2931	591572	31-Dec-12	FRAMINGHAM	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	457000	45500	45500	0	502500	31-Dec-11	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	28-Feb-10	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	932159	0	131775	131775	1063930	3-Jan-10	FREMONT	CA	CALIFORNIA	USA	US West
KPMG LLP	1386140	1650	300932	299282	1687070	31-Dec-11	SAN DIEGO	CA	CALIFORNIA	USA	US West
BDO USA LLP	493615	0	10250	10250	503865	31-Dec-11	SAN ANTONIO	TX	TEXAS	USA	US Southwest
KPMG LLP	745621	0	8379	0	754000	31-Mar-10	BANGALORE	K7	INDIA	INDIA	Foreign
Deloitte & Touche LLP	3095550	929050	1187730	245258	4283280	31-Dec-12	CINCINNATI	OH	OHIO	USA	US Midwest
KPMG LLP	17647000	1440320	3389000	1924460	21036000	31-Mar-13	TOKYO	M0	JAPAN	JAPAN	Foreign
Grant Thornton LLP	560400	48381	245445	197064	805845	31-Dec-12	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
McGladrey & Pullen LLP	137388	0	0	0	137388	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	FERNDALE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-10	QUINCY	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Aug-09	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	2050030	8043	107136	99093	2157170	31-Dec-12	BURLINGTON	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	52000000	10000000	19000000	8000000	71000000	31-Dec-09	DETROIT	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Mar-12	SHANGHAI	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-11	ADVENTURA	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	30-Sep-11	KANSAS CITY	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	30-Sep-10	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-11	HILO	HI	HAWAII	USA	US West
unknown	0	0	0	0	0	31-Dec-09	ABERDEENSHIRE	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
unknown	0	0	0	0	0	31-Dec-12	BRADENTON	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	1728080	15300	204745	189445	1932820	31-Dec-09	BEVERLY	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	30-Apr-09	SEATTLE	WA	WASHINGTON	USA	US West
Ernst & Young LLP	615000	174660	247160	72500	862160	31-Dec-10	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	3259000	153000	187000	0	3446000	31-Dec-10	BETHESDA	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	MELBOURNE	FL	FLORIDA	USA	US Southeast
Grant Thornton LLP	1007000	120000	282000	0	1289000	31-Dec-12	NORTHVILLE	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	FORT LAUDERDALE	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	860400	45000	53895	0	914295	31-Dec-09	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
PricewaterhouseCoopers LLP	1942000	292000	1215000	920000	3157000	31-Dec-09	SUNNYVALE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	845500	300250	892440	592190	1737940	31-Dec-12	CHATTANOOGA	TN	TENNESSEE	USA	US Southeast
Deloitte & Touche LLP	12458000	553000	777000	224000	13235000	31-Dec-10	WHITE PLAINS	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Apr-12	BLAINE	WA	WASHINGTON	USA	US West
PricewaterhouseCoopers LLP	3400000	400000	700000	300000	4100000	31-Dec-10	NASHVILLE	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	LAGUNA HILLS	CA	CALIFORNIA	USA	US West
KPMG LLP	570000	102500	102500	0	672500	31-Dec-09	NASHVILLE	TN	TENNESSEE	USA	US Southeast
Ernst & Young LLP	584000	14000	77000	63000	661000	31-Dec-09	BOULDER	CO	COLORADO	USA	US West
KPMG LLP	3086800	27000	393172	366172	3479980	31-Dec-10	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-11	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
Deloitte & Touche LLP	651000	0	0	0	651000	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	979411	337797	833498	91945	1812910	31-Dec-10	SANTIAGO	F3	CHILE	CHILE	Foreign
KPMG LLP	1242500	0	0	0	1242500	31-Dec-11	PARSIPPANY	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	1277350	829010	1712610	883600	2989960	31-Dec-09	LEVITTOWN	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-09	MINOT	ND	NORTH DAKOTA	USA	US Midwest
PricewaterhouseCoopers LLP	6283000	199000	245000	46000	6528000	2-Jan-10	SANTA ANA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	GLENDALE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	LAKE PARK	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	NOVI	MI	MICHIGAN	USA	US Midwest
PricewaterhouseCoopers LLP	8681000	926000	3261000	2324000	11942000	21-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	771800	27500	27500	0	799300	31-May-11	MARYVILLE	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	31-Aug-12	WARREN	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	CASTLE ROCK	CO	COLORADO	USA	US West
Deloitte & Touche LLP	911000	1175940	1263360	80495	2174360	30-Sep-10	TOPEKA	KS	KANSAS	USA	US Midwest
Deloitte & Touche LLP	1250000	0	0	0	1250000	31-Dec-11	SHANGHAI	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Oct-11	MONTREAL	A8	QUEBEC	CANADA	Canada
Ernst & Young LLP	2545000	8000	235000	170000	2780000	30-Mar-13	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Jan-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	2184410	39950	205208	165258	2389620	31-Dec-11	YOUNGSVILLE	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	30-Sep-09	NORMAN	OK	OKLAHOMA	USA	US Southwest
KPMG LLP	1150000	388000	388000	0	1538000	31-Dec-10	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	142550	0	27919	27919	170469	31-Mar-12	DALLAS	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1104500	0	234630	231030	1339130	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	4178000	482000	907000	425000	5085000	30-Jun-11	OAKLAND	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	MIDLOTHIAN	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Oct-10	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
KPMG LLP	620000	0	0	0	620000	31-Dec-10	ENGLEWOOD	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-10	GREENVILLE	SC	SOUTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	BOSTON	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	9500000	800000	900000	0	10400000	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	8078000	1557000	1569000	12000	9647000	31-Dec-10	AMSTERDAM	P7	NETHERLANDS	NETHERLANDS	Foreign
KPMG LLP	5623000	797000	2432000	1635000	8055000	31-Dec-12	CHICAGO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	MIDDLESBORO	KY	KENTUCKY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	1887540	104452	159186	54734	2046730	31-Dec-12	ROGERS	CT	CONNECTICUT	USA	US New England
CF & Co LLP	311000	20000	135000	115000	446000	30-Jun-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	BEIJING	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	29-Feb-12	WILSONVILLE	OR	OREGON	USA	US West
Deloitte & Touche LLP	766669	65252	65252	0	831921	31-Dec-09	CHICAGO	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	1909700	0	40000	40000	1949700	29-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	CARPINTERIA	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	375000	0	0	0	375000	31-Dec-12	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	2356000	136000	147000	7000	2503000	31-Dec-10	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-12	LA JOLLA	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	250036	98651	116697	18046	366733	31-Jan-13	TORONTO	A6	ONTARIO	CANADA	Canada
Deloitte & Touche LLP	1561000	99000	426000	318000	1987000	31-Jul-10	OVERLAND PARK	KS	KANSAS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	HAWTHORNE	K3	HONG KONG	HONG KONG	Foreign
Moss Adams LLP	401500	4500	4500	0	406000	31-Mar-12	SAN JOSE	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	1632000	8000	109000	101000	1741000	31-Dec-11	BURLINGTON	MA	MASSACHUSETTS	USA	US New England
BDO Seidman LLP	556000	11000	155000	144000	711000	31-Dec-09	BRENTWOOD	TN	TENNESSEE	USA	US Southeast
Delap LLP	210900	109892	297647	72121	508547	31-Dec-09	BEND	OR	OREGON	USA	US West
Ernst & Young LLP	654000	43000	130000	87000	784000	31-Oct-09	COLUMBIA	MD	MARYLAND	USA	US Mid Atlantic
Grant Thornton LLP	151000	0	0	0	151000	31-Dec-11	ATLANTA	GA	GEORGIA	USA	US Southeast
KPMG LLP	201581	5826	28450	22624	230031	31-Dec-10	ST. LAURENT	A8	QUEBEC	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-10	LOS ANGELES	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Mar-10	ELDORADO SPRINGS	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-10	FOREST HILLS	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	2134900	400000	411300	11300	2546200	31-Dec-10	TEMPE	AZ	ARIZONA	USA	US Southwest
PricewaterhouseCoopers LLP	1568530	32889	184682	146734	1753210	31-Dec-11	TORONTO	A6	ONTARIO	CANADA	Canada
Ernst & Young LLP	410000	28500	155450	126950	565450	29-Dec-12	BOSTON	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	54009	0	0	0	54009	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	1770000	57000	146410	89410	1916410	31-Mar-09	RADNOR	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	835000	120000	120000	0	955000	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	0	0	0	0	0	29-Sep-13	ALISO VIEJO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	28-Feb-09	DENVER	CO	COLORADO	USA	US West
PricewaterhouseCoopers LLP	1558000	332000	382000	50000	1940000	31-Dec-10	BELLEVUE	WA	WASHINGTON	USA	US West
KPMG LLP	425000	0	4000	4000	429000	31-Dec-12	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	SCHENECTADY	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1302500	0	2200	0	1304700	31-Dec-11	FT WORTH	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Sep-12	LOS ANGELES	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	739800	0	0	0	739800	30-Sep-10	READING	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	3423300	377000	1699000	1322000	5122300	3-Apr-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1025270	129694	400523	270829	1425800	30-Sep-11	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	4122950	179932	409084	229152	4532030	31-Jan-09	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	29-Feb-12	MERRITT ISLAND	FL	FLORIDA	USA	US Southeast
Grant Thornton LLP	578000	22000	206000	184000	784000	26-Sep-09	PENNSAUKEN	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	390340	0	81580	79620	471920	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	408653	16800	43875	27075	452528	31-Dec-10	KANSAS CITY	KS	KANSAS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	NATICK	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-11	SAN DIMAS	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1983990	478015	1538260	1060250	3522260	31-Dec-10	AVON LAKE	OH	OHIO	USA	US Midwest
Deloitte & Touche LLP	2365000	229000	233000	0	2598000	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	3-Mar-13	CLEVELAND	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	STEVENSON	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	102554	0	0	0	102554	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	923350	14720	42306	27586	965656	31-Dec-11	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
Ernst & Young LLP	746300	0	0	0	746300	31-Dec-12	AUSTIN	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	595735	0	151202	151202	746937	31-Dec-09	HSINCHU COUNTY	F5	TAIWAN (CHINA)	TAIWAN (CHINA)	Foreign
PricewaterhouseCoopers LLP	1698000	0	11900	6700	1709900	31-Dec-10	ST LOUIS	MO	MISSOURI	USA	US Southeast
PricewaterhouseCoopers LLP	1645500	0	225000	120000	1870500	31-Dec-09	WOODLAND HILLS	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	2824000	65000	993000	921000	3817000	31-Dec-12	Buenos Aires	C1	ARGENTINA	ARGENTINA	Foreign
Ernst & Young LLP	1087120	437582	552955	115373	1640070	30-Jan-10	ST LOUIS	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	MORRISVILLE	NC	NORTH CAROLINA	USA	US Southeast
Deloitte & Touche LLP	0	0	0	0	0	3-Jan-10	SYRACUSE	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	3200000	100000	100000	0	3300000	31-Dec-10	CARMEL	IN	INDIANA	USA	US Midwest
Deloitte & Touche LLP	805000	4000	289300	283300	1094300	30-Jan-10	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
KPMG LLP	14083600	1065780	3501860	913528	17585400	31-Dec-12	MONTEREY	O5	MEXICO	MEXICO	Foreign
KPMG LLP	21138000	9954000	13739000	0	34877000	30-Jun-12	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
Armanino McKenna LLP	636264	0	0	0	636264	31-Dec-09	SAN JOSE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	953622	187194	314418	127224	1268040	31-Dec-11	ROSH HA`AYIN	L3	ISRAEL	ISRAEL	Foreign
unknown	0	0	0	0	0	31-Dec-09	BROOKLYN	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1070000	111000	1311000	1162000	2381000	31-Dec-12	MEDINA	MN	MINNESOTA	USA	US Midwest
KPMG LLP	2522600	0	585807	544598	3108410	31-Dec-09	NAM GU	M5	KOREA (SOUTH)	KOREA (SOUTH)	Foreign
unknown	0	0	0	0	0	28-Sep-12	BEAVERTON	OR	OREGON	USA	US West
unknown	0	0	0	0	0	30-Sep-10	FT. LAUDERDALE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Jan-09	ATLANTA	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	2463000	520000	832000	310000	3295000	31-Dec-10	SALT LAKE CITY	UT	UTAH	USA	US West
Deloitte & Touche LLP	6221230	46776	1438370	958911	7659600	31-Mar-11	OSAKA	M0	JAPAN	JAPAN	Foreign
Moss Adams LLP	406000	15000	97000	82000	503000	29-Jan-11	LYNNWOOD	WA	WASHINGTON	USA	US West
Ernst & Young LLP	491627	0	0	0	491627	31-Aug-11	SALT LAKE CITY	UT	UTAH	USA	US West
unknown	0	0	0	0	0	30-Jun-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-11	LOS ANGELES	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	8804000	1484000	1711000	203000	10515000	31-Dec-11	INDIANAPOLIS	IN	INDIANA	USA	US Midwest
Ernst & Young LLP	698811	35325	52987	17662	751798	31-May-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-09	CALGARY	A0	ALBERTA	CANADA	Canada
Deloitte & Touche LLP	1100000	122755	285626	162871	1385630	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	269500	0	76970	76970	346470	31-Dec-10	GLENS FALLS	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	2760430	30550	1057030	1026480	3817460	31-Dec-12	GREENWICH	CT	CONNECTICUT	USA	US New England
BDO USA LLP	832733	0	0	0	832733	30-Apr-13	SPRINGFIELD	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-10	BLOOMFIELD HILLS	MI	MICHIGAN	USA	US Midwest
Ernst & Young LLP	385000	168500	220470	51970	605470	26-Feb-11	INDIANAPOLIS	IN	INDIANA	USA	US Midwest
Ernst & Young LLP	1063200	62000	122547	54547	1185750	31-Dec-12	TULSA	OK	OKLAHOMA	USA	US Southwest
unknown	0	0	0	0	0	30-Jun-11	GEORGE TOWN	E9	CAYMAN ISLANDS	CAYMAN ISLANDS	Foreign
unknown	0	0	0	0	0	31-Dec-10	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Oct-10	BROOKLYN	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	674642	0	305540	305540	980182	31-Dec-12	park City	ut	UTAH	USA	US West
unknown	0	0	0	0	0	28-Feb-11	DURANGO	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	30-Sep-11	CARSON CITY	NV	NEVADA	USA	US West
Ernst & Young LLP	2316100	26076	26076	0	2342180	31-Dec-09	PRINCETON	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	1438000	27000	59000	5000	1497000	31-Dec-09	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
KPMG LLP	590000	45000	50000	5000	640000	29-Dec-10	SPARTANBURG	SC	SOUTH CAROLINA	USA	US Southeast
Ernst & Young LLP	471627	26926	29926	0	501553	2-May-09	BROOKINGS	SD	SOUTH DAKOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	473900	0	277000	277000	750900	31-Dec-10	NORTH HOLLYWOOD	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Aug-11	MISSISSAUGA	A6	ONTARIO	CANADA	Canada
Deloitte & Touche LLP	1202520	467735	480735	13000	1683260	31-Mar-09	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
KPMG LLP	4746070	0	640568	640568	5386640	31-Dec-11	CALGARY	A0	ALBERTA	CANADA	Canada
P Parikh & Associates CA	91920	0	0	0	91920	31-Mar-09	NEW DELHI	K7	INDIA	INDIA	Foreign
KPMG LLP	1655000	0	403980	0	2058980	31-Dec-11	ADDISON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1575000	0	0	0	1575000	31-Dec-12	HIGHLANDS RANCH	CO	COLORADO	USA	US West
Ernst & Young LLP	1685000	25000	880800	853000	2565800	31-Dec-09	STAMFORD	CT	CONNECTICUT	USA	US New England
KPMG LLP	1254000	520000	520000	0	1774000	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	963250	0	70805	62805	1034060	25-Dec-11	VAN NUYS	CA	CALIFORNIA	USA	US West
PKF OÆConnor Davies LLP	0	0	0	0	0	30-Sep-12	FREEHOLD	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-10	GRAPEVINE	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Mar-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Oct-10	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	1070360	0	1278	1278	1071640	31-Dec-11	SANTA CLARA	CA	CALIFORNIA	USA	US West
BDO USA LLP	5122170	75000	1066020	991021	6188190	31-Dec-11	MELVILLE	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	15185000	1280000	3470000	2150000	18655000	31-Dec-12	BETHESDA	MD	MARYLAND	USA	US Mid Atlantic
Ernst & Young LLP	879000	0	47000	47000	926000	31-Dec-11	POWAY	CA	CALIFORNIA	USA	US West
Vavrinek Trine Day & Company LLP	158000	10000	60000	14000	218000	31-Dec-12	IRVINE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	900664	150100	350324	196624	1250990	31-Dec-12	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
Ernst & Young LLP	876845	0	1995	0	878840	31-Dec-10	BOCA RATON	FL	FLORIDA	USA	US Southeast
KPMG LLP	841430	0	465	0	841895	31-Dec-11	GUANGZHOU	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	30-Jun-13	WANCHAI	K3	HONG KONG	HONG KONG	Foreign
PricewaterhouseCoopers LLP	2130950	12000	143080	126250	2274030	31-Dec-12	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1431400	0	37700	0	1469100	31-Dec-09	SANTIAGO	F3	CHILE	CHILE	Foreign
Crowe Horwath LLP	334698	129750	173730	43980	508428	31-Dec-11	IRVINE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	FUJIAN	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	30-Sep-09	LIVERMORE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-09	SHANDONG PROVINCE	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	47000000	0	8000000	2000000	55000000	31-Dec-10	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
KPMG LLP	210993	0	16986	16986	227979	31-Dec-11	TORONTO	A6	ONTARIO	CANADA	Canada
Moore Stephens Hong Kong	335448	0	0	0	335448	31-Dec-09	HSINCHU	F5	TAIWAN (CHINA)	TAIWAN (CHINA)	Foreign
unknown	0	0	0	0	0	31-Dec-09	NEWBURGH	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	BEIJING	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	2840000	0	538000	489000	3378000	31-Dec-09	HAIFA	L3	ISRAEL	ISRAEL	Foreign
McGladrey & Pullen LLP	454000	0	0	0	454000	30-Apr-11	FT. LAUDERDALE	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	159500	0	0	0	159500	31-Dec-12	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	1015 LAUSANNE	V8	SWITZERLAND	SWITZERLAND	Foreign
unknown	0	0	0	0	0	30-Jun-10	CALABASAS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	POST FALLS	ID	IDAHO	USA	US West
KPMG LLP	408000	0	0	0	408000	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Jun-11	DALLAS	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	359500	0	0	0	359500	30-Apr-09	MINOT	ND	NORTH DAKOTA	USA	US Midwest
Ernst & Young LLP	6960000	2100000	2480000	350000	9440000	31-Dec-11	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	RICHARDSON	TX	TEXAS	USA	US Southwest
KPMG LLP	100600	0	0	0	100600	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	SACRAMENTO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	ANN ARBOR	MI	MICHIGAN	USA	US Midwest
PricewaterhouseCoopers LLP	1458860	377222	377222	0	1836080	31-Dec-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	2554000	30000	748000	716000	3302000	31-Dec-11	CURACAO	P8	NETHERLANDS ANTILLES	NETHERLANDS ANTILLES	Foreign
Deloitte & Touche LLP	1622210	0	38021	38021	1660230	31-Mar-12	TOKYO	M0	JAPAN	JAPAN	Foreign
Ernst & Young LLP	55513000	7193610	8686630	1357290	64199600	30-Sep-10	MUNICH	2M	GERMANY	GERMANY	Foreign
unknown	0	0	0	0	0	31-Mar-09	IRVINE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Sep-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-11	BRIDGEWATER	NJ	NEW JERSEY	USA	US Mid Atlantic
Grant Thornton LLP	266262	47281	116644	0	382906	1-Oct-11	MOUNT AIRY	NC	NORTH CAROLINA	USA	US Southeast
Ernst & Young LLP	1481860	71000	90542	17547	1572400	31-Dec-11	CHICAGO	IL	ILLINOIS	USA	US Midwest
KPMG LLP	1735000	0	30000	30000	1765000	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	9769000	1072000	1296000	224000	11065000	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	372000	65000	119000	0	491000	31-Dec-12	HALIFAX	A5	NOVA SCOTIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-09	HOPKINSVILLE	KY	KENTUCKY	USA	US Mid Atlantic
Deloitte & Touche LLP	103500	0	0	0	103500	31-Dec-10	COLUMBUS	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	MISSOULA	MT	MONTANA	USA	US West
unknown	0	0	0	0	0	29-Dec-12	EVANSVILLE	IN	INDIANA	USA	US Midwest
Stonefield Josephson Inc	521000	0	0	0	521000	31-Dec-09	SEATTLE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Mar-11	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	YUMA	AZ	ARIZONA	USA	US Southwest
Ernst & Young LLP	2921000	352000	405000	51000	3326000	31-Dec-12	IRVING	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Jan-10	HEATHSVILLE	A6	ONTARIO	CANADA	Canada
Deloitte & Touche LLP	884000	272000	272000	0	1156000	30-Jun-11	SALEM	NH	NEW HAMPSHIRE	USA	US New England
unknown	0	0	0	0	0	31-Aug-10	BROOKLYN	NY	NEW YORK	USA	US Mid Atlantic
BDO LLP (London, UK)	0	0	0	0	0	31-Dec-09	ST. HELIER	I0	FRANCE	FRANCE	Foreign
Deloitte & Touche LLP	1211000	346000	671000	325000	1882000	30-Jun-09	FORT WORTH	TX	TEXAS	USA	US Southwest
KPMG LLP	828228	24000	24000	0	852228	31-Dec-09	WAYNESBORO	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	TUALATIN	OR	OREGON	USA	US West
PricewaterhouseCoopers LLP	1228900	35000	183665	144720	1412560	30-Sep-09	WALTHAM	MA	MASSACHUSETTS	USA	US New England
Moss Adams LLP	646499	0	0	0	646499	31-Dec-09	WALLA WALLA	WA	WASHINGTON	USA	US West
KPMG LLP	445261	0	0	0	445261	31-Dec-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Deloitte & Touche LLP	3421400	5146400	5355500	209100	8776900	31-Dec-09	TORONTO	A6	ONTARIO	CANADA	Canada
Deloitte & Touche LLP	1100000	0	100000	100000	1200000	31-Dec-10	PUDONG SHANGHAI	F4	CHINA	CHINA	Foreign
KPMG LLP	558000	0	0	0	558000	25-Dec-11	NASHVILLE	TN	TENNESSEE	USA	US Southeast
Ernst & Young LLP	909000	0	236600	236600	1145600	31-Dec-11	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
Ernst & Young LLP	1695000	0	0	0	1695000	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Jun-12	BRANTFORD	A6	ONTARIO	CANADA	Canada
KPMG LLP	3201780	1823350	1975240	150245	5177030	31-Dec-12	EL DORADO	AR	ARKANSAS	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	RYE BROOK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	460799	222977	371578	39738	832376	31-Dec-12	GUADALAJARA JALISCO	O5	MEXICO	MEXICO	Foreign
PricewaterhouseCoopers LLP	12810200	6046380	6646850	414965	19457100	31-Dec-10	SAO PAULO	D5	BRAZIL	BRAZIL	Foreign
BDO Seidman LLP	425000	20000	25000	0	450000	31-Dec-09	HERNDON	VA	VIRGINIA	USA	US Mid Atlantic
KPMG LLP	5268000	923000	2177000	1254000	7445000	31-Dec-09	ENGLEWOOD	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-11	OCALA	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	7409000	983000	2161000	1178000	9570000	27-Apr-11	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Apr-13	AUSTIN	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1300000	0	0	0	1300000	31-Dec-11	JACKSONVILLE	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	4777980	2642940	6485920	3815900	11263900	31-Dec-12	KANSAS CITY	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	WEIFANG SHANDONG	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-10	DAVENPORT	FL	FLORIDA	USA	US Southeast
KPMG LLP	2575510	1033610	1938140	904532	4513650	31-Dec-12	MONTREAL	A8	QUEBEC	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-12	AUBURN HILLS	MI	MICHIGAN	USA	US Midwest
PricewaterhouseCoopers LLP	1597000	138000	480000	342000	2077000	31-Dec-09	CRANBURY	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	25778	0	0	0	25778	31-Oct-10	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Apr-11	WILMINGTON	DE	DELAWARE	USA	US Mid Atlantic
KPMG LLP	1444880	0	105093	62882	1549970	29-Dec-12	KANSAS CITY	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	98000	0	0	0	98000	31-Dec-12	SAN ANTONIO	TX	TEXAS	USA	US Southwest
Grant Thornton LLP	529313	0	0	0	529313	31-Dec-12	FARMINGTON HILLS	MI	MICHIGAN	USA	US Midwest
KPMG LLP	46163000	1476630	3219540	1670290	49382500	31-Mar-13	TOKYO	M0	JAPAN	JAPAN	Foreign
Deloitte & Touche LLP	6214170	29924	1635830	1206930	7850000	31-Mar-09	OSAKA	M0	JAPAN	JAPAN	Foreign
unknown	0	0	0	0	0	31-Dec-10	NINGGUO CITY	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-12	STOCKHOLM	V7	SWEDEN	SWEDEN	Foreign
Grant Thornton LLP	583000	34000	53000	19000	636000	31-Jan-10	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	29-Dec-12	South Deerfield	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-12	WILMINGTON	DE	DELAWARE	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	2329000	1000000	2333000	1330000	4662000	31-Dec-09	PARSIPPANY	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	2728700	488600	1237200	748600	3965900	31-Dec-10	WEST CHESTER	OH	OHIO	USA	US Midwest
PricewaterhouseCoopers LLP	307981	65500	78000	12500	385981	31-Mar-12	MCLEAN	VA	VIRGINIA	USA	US Mid Atlantic
Deloitte & Touche LLP	2378360	222347	743166	472701	3121530	31-Dec-11	GREENWICH	CT	CONNECTICUT	USA	US New England
KPMG LLP	1832000	287000	385131	53131	2217130	31-Dec-11	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	397353	0	36000	36000	433353	31-Dec-12	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	28-Feb-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	4100000	0	600000	400000	4700000	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	28-Feb-11	WEST PALM BEACH	FL	FLORIDA	USA	US Southeast
Grant Thornton LLP	265911	0	0	0	265911	31-Dec-11	HAIKOU	F5	TAIWAN (CHINA)	TAIWAN (CHINA)	Foreign
PricewaterhouseCoopers LLP	3125960	1579000	1692520	104370	4818480	31-Jan-09	CLEVELAND	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	LANHAM	MD	MARYLAND	USA	US Mid Atlantic
Grant Thornton LLP	429521	5800	170065	164265	599586	31-Mar-09	PORTLAND	OR	OREGON	USA	US West
Grant Thornton LLP	403789	0	4000	0	407789	3-Jul-10	WEST CHESTER	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	920275	140709	211378	50669	1131650	31-Dec-11	ATLANTA	GA	GEORGIA	USA	US Southeast
PricewaterhouseCoopers LLP	695228	45000	88266	35254	783494	31-Dec-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-11	MUNCIE	IN	INDIANA	USA	US Midwest
Hein & Associates LLP	484803	0	72120	72120	556923	31-Dec-12	DENVER	CO	COLORADO	USA	US West
Ernst & Young LLP	809040	23027	95175	50484	904215	31-Dec-09	ELMIRA	NY	NEW YORK	USA	US Mid Atlantic
Smith Elliott Kearns & Company LLC	108255	12200	24600	12400	132855	31-Dec-11	SHIPPENSBURG	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	2256300	15400	932200	907800	3188500	31-Mar-12	RACINE	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	CINCINNATI	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
KPMG LLP	3667000	584000	2033000	1449000	5700000	31-Dec-11	MURRAY HILL	NJ	NEW JERSEY	USA	US Mid Atlantic
Beard Miller Company LLP	131750	0	12000	12000	143750	31-Mar-09	CLIFTON	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	4565000	212000	1363000	828000	5928000	28-Jan-12	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
Wolf & Company PC (MA/NY)	134843	31000	31000	0	165843	31-Dec-12	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	119575	0	0	0	119575	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	ISELIN	NJ	NEW JERSEY	USA	US Mid Atlantic
KPMG LLP	5631000	2200000	2285000	85000	7916000	31-Jul-12	PORT WASHINGTON	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	29-Feb-12	SPRING	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	PHOENIX	AZ	ARIZONA	USA	US Southwest
Ernst & Young LLP	1029200	0	189100	189100	1218300	31-Dec-12	DUBLIN	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	30-Nov-09	SAN DIEGO	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	2297630	0	0	0	2297630	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	BELLMAWR	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	BOCA RATON	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	728045	112000	113800	0	841845	27-Aug-11	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
KPMG LLP	2308200	28000	28000	0	2336200	31-Dec-11	CHICAGO	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	846761	151352	258152	106800	1104910	31-Dec-12	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	CLARKSVILLE	TN	TENNESSEE	USA	US Southeast
KPMG LLP	626120	0	257902	146355	884022	31-Dec-11	SALT LAKE CITY	UT	UTAH	USA	US West
unknown	0	0	0	0	0	31-Dec-11	CARLSBAD	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	545376	0	0	0	545376	30-Dec-12	IRVING	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	8573000	1938000	2543000	605000	11116000	3-Jan-09	PROVIDENCE	RI	RHODE ISLAND	USA	US New England
Deloitte & Touche LLP	1467450	0	107646	107646	1575100	30-Jan-10	COLUMBUS	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	NORCROSS	GA	GEORGIA	USA	US Southeast
PricewaterhouseCoopers LLP	666750	12500	145990	133490	812740	31-Jul-12	CHELMSFORD	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Mar-13	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-12	BOCA RATON	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	1900780	155745	188058	0	2088830	31-Dec-12	SPOKANE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-11	POMPANO BEACH	FL	FLORIDA	USA	US Southeast
McGladrey & Pullen LLP	344400	68500	68500	0	412900	31-Dec-11	SANTA MONICA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	ELKO	NV	NEVADA	USA	US West
KPMG LLP	0	0	0	0	0	30-Sep-13	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	12200000	200000	3000000	2500000	15200000	31-May-13	BEAVERTON	OR	OREGON	USA	US West
unknown	0	0	0	0	0	31-Dec-11	TAMPA	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	2387510	0	1144620	883032	3532130	31-Dec-10	BILTHOVEN	P7	NETHERLANDS	NETHERLANDS	Foreign
Ernst & Young LLP	776250	0	16491	14496	792741	31-Dec-09	FORT SMITH	AR	ARKANSAS	USA	US Southeast
Ernst & Young LLP	3019000	427000	602000	175000	3621000	31-Dec-11	CLEVELAND	OH	OHIO	USA	US Midwest
Deloitte & Touche LLP	1205000	451000	904000	453000	2109000	31-Dec-10	GREENSBORO	NC	NORTH CAROLINA	USA	US Southeast
KPMG LLP	3783000	188000	1280000	1092000	5063000	31-Dec-10	MURRAY HILL	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	WAYCROSS	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Oct-11	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1050000	500470	855336	354866	1905330	31-Dec-12	PASADENA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-12	WINDEREMERE	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	926179	0	145149	95231	1071330	31-Dec-11	BUENOS AIRES	C1	ARGENTINA	ARGENTINA	Foreign
Ernst & Young LLP	1154840	155800	708560	415760	1863400	30-Jun-12	WAUKEGAN	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	5961700	389159	389159	0	6350860	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	1105890	0	44575	44575	1150460	29-Sep-12	NEENAH	WI	WISCONSIN	USA	US Midwest
PricewaterhouseCoopers LLP	1648000	0	44000	42000	1692000	31-Dec-09	MIAMI	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	GLEN ALLEN	VA	VIRGINIA	USA	US Mid Atlantic
Deloitte & Touche LLP	3768000	39000	174000	135000	3942000	30-Jun-10	WESTLAKE	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1496000	0	0	0	1496000	26-Dec-10	GREELEY	CO	COLORADO	USA	US West
Deloitte & Touche LLP	1563160	0	0	0	1563160	31-Dec-10	SHANGHAI	F4	CHINA	CHINA	Foreign
SingerLewak LLP	405000	105000	105000	0	510000	31-Dec-11	ALISO VIEJO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-13	OAKLAND	NJ	NEW JERSEY	USA	US Mid Atlantic
ParenteBeard LLC	95772	954	13169	12215	108941	31-Dec-09	HALLSTEAD	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	1570000	0	188172	186000	1758170	29-Jan-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	2387160	148240	801860	478620	3189020	31-Dec-09	PASADENA	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	493300	0	0	0	493300	31-Mar-11	IRVINE	CA	CALIFORNIA	USA	US West
Collins Barrow Toronto LLP	60000	35000	50000	10000	110000	31-Oct-09	TORONTO	A6	ONTARIO	CANADA	Canada
Deloitte & Touche LLP	1206640	143465	268565	125100	1475210	31-Dec-09	WATERTOWN	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	2442000	70000	552000	282000	2994000	31-Dec-12	LOS ALTOS	CA	CALIFORNIA	USA	US West
KPMG LLP	792367	112761	237414	124653	1029780	31-Dec-11	BOYERTOWN	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-12	HONG KONG	K3	HONG KONG	HONG KONG	Foreign
PricewaterhouseCoopers LLP	3030000	0	1502520	461295	4532520	31-Dec-09	NUEVO LEON	O5	MEXICO	MEXICO	Foreign
PricewaterhouseCoopers LLP	3623000	152000	307000	97000	3930000	31-Dec-11	BERTRANGE	N4	LUXEMBOURG	LUXEMBOURG	Foreign
Deloitte & Touche LLP	4775570	290130	290130	0	5065700	31-Dec-09	SANTA MONICA	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	997000	0	77000	0	1074000	31-Dec-10	COUNTY DUBLIN	L2	IRELAND	IRELAND	Foreign
Deloitte & Touche LLP	715000	0	110000	110000	825000	25-Dec-09	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	DEFIANCE	OH	OHIO	USA	US Midwest
PricewaterhouseCoopers LLP	2137000	307000	629000	79000	2766000	30-Jun-13	MELROSE ARCH	T3	SOUTH AFRICA	SOUTH AFRICA	Foreign
Ernst & Young LLP	12090000	684000	1960000	354000	14050000	31-May-11	MEMPHIS	TN	TENNESSEE	USA	US Southeast
KPMG LLP	270750	3500	3500	0	274250	31-Dec-11	BEAVERTON	OR	OREGON	USA	US West
unknown	0	0	0	0	0	31-Jan-10	CLEARWATER	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	13030000	1720000	9410000	7680000	22440000	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Jul-09	BROOKLYN	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	Huntington Beach	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	2-Jan-11	MINNETONKA	MN	MINNESOTA	USA	US Midwest
KPMG LLP	1056980	70650	183400	112750	1240380	31-Dec-12	BILLINGS	MT	MONTANA	USA	US West
KPMG LLP	0	0	0	0	0	31-Dec-09	BATON ROUGE	LA	LOUISIANA	USA	US Southeast
PricewaterhouseCoopers LLP	1823000	0	819000	229000	2642000	31-Dec-11	SANTIAGO	F3	CHILE	CHILE	Foreign
PricewaterhouseCoopers LLP	1735300	0	384200	384200	2119500	31-Dec-11	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Jan-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-10	HOLLYWOOD	FL	FLORIDA	USA	US Southeast
KPMG LLP	1187680	478300	1102960	278895	2290640	31-Dec-10	BUFFALO	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	733000	87000	123000	36000	856000	31-Dec-12	ANNAPOLIS	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	LONE TREE	CO	COLORADO	USA	US West
Deloitte & Touche LLP	2042740	136776	717108	577591	2759850	30-Sep-11	FORT COLLINS	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Jan-11	MEDELLIN	F8	COLOMBIA	COLOMBIA	Foreign
Crowe Horwath LLP	187500	9500	13160	0	200660	31-Dec-10	ELMIRA	NY	NEW YORK	USA	US Mid Atlantic
BDO Canada LLP	182375	0	2199	2199	184574	31-Dec-11	TORONTO	A6	ONTARIO	CANADA	Canada
KPMG LLP	398000	0	58000	58000	456000	31-Dec-12	HATBORO	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	BALA CYNWYD	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	1165000	0	58000	58000	1223000	31-Jul-12	FARMINGDALE	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	27-Oct-09	LAKEWOOD	CO	COLORADO	USA	US West
Deloitte & Touche LLP	311000	9000	183000	138000	494000	31-Dec-11	MIDVALE	UT	UTAH	USA	US West
Deloitte & Touche LLP	26200000	300000	400000	100000	26600000	31-Dec-11	CHICAGO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	COSTA MESA	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	313000	21000	21000	0	334000	31-Oct-09	BLOOMINGTON	MN	MINNESOTA	USA	US Midwest
PricewaterhouseCoopers LLP	862000	15000	239000	207000	1101000	31-Dec-09	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-12	GHENT	C9	BELGIUM	BELGIUM	Foreign
Ernst & Young LLP	798000	88000	143000	55000	941000	31-Dec-09	WESTLAKE VILLAGE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	SAN ANTONIO	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	CHEBOYGAN	MI	MICHIGAN	USA	US Midwest
KPMG LLP	1072500	151800	171800	0	1244300	31-Dec-12	SEATTLE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	30-Sep-11	AUSTIN	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	DENVER	CO	COLORADO	USA	US West
Ernst & Young LLP	925761	0	71013	71013	996774	31-Aug-09	CENTENNIAL	CO	COLORADO	USA	US West
PricewaterhouseCoopers LLP	30910000	1490000	5460000	3920000	36370000	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	576780	0	9999	0	586779	31-Dec-09	CAMBRIDGE	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	6700000	700000	1100000	400000	7800000	31-Dec-09	IRVING	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1732370	0	43584	43584	1775950	31-Dec-09	ST LOUIS	MO	MISSOURI	USA	US Southeast
Ernst & Young LLP	404357	0	91797	91797	496154	31-Dec-10	SAN DIEGO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	618000	0	339401	339401	957401	30-Apr-09	MONROVIA	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	557811	0	0	0	557811	31-Dec-09	ANDOVER	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-10	DALIAN	F4	CHINA	CHINA	Foreign
Deloitte & Touche LLP	2069300	30000	30000	0	2099300	31-Dec-09	VANCOUVER	WA	WASHINGTON	USA	US West
KPMG LLP	0	0	0	0	0	31-Dec-12	BATON ROUGE	LA	LOUISIANA	USA	US Southeast
KPMG LLP	9926640	0	542623	98613	10469300	2-Apr-10	MOUNTAIN VIEW	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	820000	0	84000	84000	904000	31-Dec-11	SAN JOSE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1146250	10000	10000	0	1156250	31-Dec-10	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-May-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Dec-11	PROVIDENCE	RI	RHODE ISLAND	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	MIAMI BEACH	FL	FLORIDA	USA	US Southeast
BKD LLP	317300	63614	97364	33750	414664	31-Dec-12	PIKEVILLE	KY	KENTUCKY	USA	US Mid Atlantic
Ernst & Young LLP	844000	36000	575000	537000	1419000	31-Dec-11	GLENDALE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	AUSTIN	TX	TEXAS	USA	US Southwest
KPMG LLP	507500	0	123673	62804	631173	31-Dec-09	LITTLETON	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-10	WHITE PLAINS	NY	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	562345	628291	652937	24646	1215280	30-Sep-09	BELLEVUE	WA	WASHINGTON	USA	US West
ParenteBeard LLC	334236	26626	50090	23464	384326	31-Dec-09	HARRISBURG	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	SPRINGDALE	AR	ARKANSAS	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	HENDERSON	NV	NEVADA	USA	US West
KPMG LLP	384000	29000	30500	0	414500	31-Jan-09	BIRMINGHAM	AL	ALABAMA	USA	US Southeast
Ernst & Young LLP	3024000	61000	447000	386000	3471000	31-Dec-11	PISCATAWAY	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	0	0	0	0	0	30-Sep-13	CEDAR RAPIDS	IA	IOWA	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-12	SANTA MONICA	CA	CALIFORNIA	USA	US West
KPMG LLP	3120000	131000	156000	25000	3276000	31-Dec-12	DENVER	CO	COLORADO	USA	US West
Grant Thornton LLP	597060	0	0	0	597060	31-Dec-12	TULSA	OK	OKLAHOMA	USA	US Southwest
KPMG LLP	5940420	1272950	5516110	848632	11456500	31-Dec-09	BALLSBRIDGE	L2	IRELAND	IRELAND	Foreign
Deloitte & Touche LLP	857458	857458	863163	3296	1720620	31-Dec-10	BELLEVUE	WA	WASHINGTON	USA	US West
Deloitte & Touche LLP	1490000	84000	335000	0	1825000	31-Dec-11	Beijing	F4	CHINA	CHINA	Foreign
Deloitte & Touche LLP	3900000	300000	500000	200000	4400000	31-Dec-09	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
KPMG LLP	1435000	0	0	0	1435000	31-Dec-12	DALLAS	TX	TEXAS	USA	US Southwest
Crowe Horwath LLP	315000	68900	118585	49685	433585	31-Dec-12	SAN JOSE	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	295983	0	0	0	295983	31-Mar-10	LONGMONT	CO	COLORADO	USA	US West
PricewaterhouseCoopers LLP	2652000	20000	413507	376707	3065510	31-Dec-12	SANTA MONICA	CA	CALIFORNIA	USA	US West
KPMG LLP	197987	85100	103114	18014	301101	31-Mar-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-10	DAVIE	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	313559	52059	291670	239612	605230	31-Dec-12	WINNIPEG	A2	MANITOBA	CANADA	Canada
Deloitte & Touche LLP	755001	0	0	0	755001	31-Dec-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Deloitte & Touche LLP	0	0	0	0	0	30-Sep-13	TOPEKA	KS	KANSAS	USA	US Midwest
unknown	0	0	0	0	0	31-Mar-10	BOULDER	CO	COLORADO	USA	US West
Ernst & Young LLP	2173000	0	776000	776000	2949000	30-Jun-12	SANTA ANA	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1790000	945000	1177320	232325	2967320	31-Dec-12	LITITZ	PA	PENNSYLVANIA	USA	US Mid Atlantic
Deloitte & Touche LLP	1626920	130600	215466	84866	1842390	31-Dec-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-12	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	STOCKHOLM	V7	SWEDEN	SWEDEN	Foreign
Deloitte & Touche LLP	1288650	191625	1098310	453985	2386960	31-Dec-12	DR VELDHOVEN	P7	NETHERLANDS	NETHERLANDS	Foreign
unknown	0	0	0	0	0	30-Jun-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	11948000	1175000	1778000	603000	13726000	31-Mar-11	ISLANDIA	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	NEWPORT BEACH	A0	ALBERTA	CANADA	Canada
unknown	0	0	0	0	0	30-Nov-10	RENO	NV	NEVADA	USA	US West
Ernst & Young LLP	25778	0	0	0	25778	31-Oct-10	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	6555000	1378000	2519000	1141000	9074000	31-Dec-11	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	1643400	29285	113971	84686	1757370	31-Dec-09	SHANGHAI	F4	CHINA	CHINA	Foreign
KPMG LLP	1043960	0	81720	81720	1125680	28-Mar-09	PORTLAND	OR	OREGON	USA	US West
unknown	0	0	0	0	0	31-Jul-12	BOCA RATON	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	1353000	9000	130000	15000	1483000	28-Nov-09	FRANKLIN	TN	TENNESSEE	USA	US Southeast
Deloitte & Touche LLP	1091850	67800	332275	264475	1424120	31-Dec-11	SUNNYVALE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1015070	0	0	0	1015070	1-Jul-12	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	KINGSEY FALLS	A8	QUEBEC	CANADA	Canada
BDO Limited CPAs (HK)	356000	0	0	0	356000	31-Mar-10	SHANGHAI	F4	CHINA	CHINA	Foreign
MaloneBailey LLP	89000	0	0	0	89000	30-Sep-11	PRESCOTT	AZ	ARIZONA	USA	US Southwest
Dixon Hughes PLLC	254000	11000	41475	11800	295475	31-Dec-09	WINSTON-SALEM	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	WORCESTER	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-12	DALLAS	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	2380000	266000	278000	12000	2658000	28-Jun-09	FREMONT	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	3326000	0	600822	599000	3926820	31-Dec-10	BEIJING	F4	CHINA	CHINA	Foreign
PricewaterhouseCoopers LLP	240000	30000	36829	0	276829	31-Dec-11	BEDFORD	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-10	STUDIO CITY	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	0	0	0	0	0	28-Sep-13	WATERBURY	VT	VERMONT	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Deloitte & Touche LLP	2385910	258931	258931	0	2644840	3-Feb-12	MOORESVILLE	NC	NORTH CAROLINA	USA	US Southeast
Ernst & Young LLP	195000	98083	98083	0	293083	31-Dec-11	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
PricewaterhouseCoopers LLP	2241390	1739200	2169470	430269	4410860	31-Dec-09	NEENAH	WI	WISCONSIN	USA	US Midwest
KPMG LLP	3689000	62000	92000	30000	3781000	31-Jan-09	NORTHVILLE	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-May-12	WEST PALM BEACH	FL	FLORIDA	USA	US Southeast
Moss Adams LLP	286000	0	56000	42000	342000	1-Jan-11	COMPTON	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	LOS ANGELES	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1241000	2000	191000	189000	1432000	31-Mar-12	SAN JOSE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	800500	0	116732	114932	917232	31-Mar-13	TARRYTOWN	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Jan-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	116500	0	14300	14300	130800	31-Mar-12	EDEN PRAIRIE	MN	MINNESOTA	USA	US Midwest
Deloitte & Touche LLP	905800	28600	1629700	1601100	2535500	31-Dec-11	ELGIN	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Aug-11	TORONTO	A6	ONTARIO	CANADA	Canada
PricewaterhouseCoopers LLP	825727	0	41500	40000	867227	31-Dec-09	MOUNTAIN VIEW	CA	CALIFORNIA	USA	US West
KPMG LLP	1046700	93069	98845	5776	1145540	31-Dec-12	LOS ANGELES	CA	CALIFORNIA	USA	US West
BDO USA LLP	1118640	87000	221738	134738	1340380	31-Dec-11	HOLMDEL	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Jul-09	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	30-Jun-09	HIGHLAND PARK	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	249000	0	0	0	249000	31-Oct-10	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	30-Jun-13	DALIAN P.R.	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-09	CITY OF INDUSTRY	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	376900	0	307300	37300	684200	31-May-11	SALT LAKE CITY	UT	UTAH	USA	US West
Ernst & Young LLP	3337350	338400	1773190	1434790	5110540	30-Mar-13	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PKF OÆConnor Davies LLP	140500	38450	78450	40000	218950	31-Dec-11	FREEHOLD	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	2827000	258000	433000	150000	3260000	31-Dec-09	CLEVELAND	OH	OHIO	USA	US Midwest
KPMG LLP	401455	2519	112324	109805	513779	30-Apr-09	PENNINGTON	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	453324	9808	122068	112260	575392	31-Dec-11	VICTORIA	C3	AUSTRALIA	AUSTRALIA	Foreign
unknown	0	0	0	0	0	28-Feb-10	LAS VEGAS	NV	NEVADA	USA	US West
Deloitte & Touche LLP	1671000	0	766000	756000	2437000	31-Jul-13	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
Tait Weller & Baker LLP	18000	0	2000	2000	20000	31-Dec-11	SAN JOSE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	87200	0	0	0	87200	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	LYNBROOK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	526132	290241	324091	31650	850223	30-Sep-10	BOISE	ID	IDAHO	USA	US West
Deloitte & Touche LLP	17978000	9083000	10420000	186000	28398000	31-Dec-12	ABBOTT PARK	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	795024	0	0	0	795024	31-Dec-11	SHANGHAI	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-12	CHICAGO	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	1511000	0	148000	0	1659000	31-Dec-09	SAN JOSE	CA	CALIFORNIA	USA	US West
KPMG LLP	807070	16250	46250	0	853320	31-Dec-10	ANCHORAGE	AK	ALASKA	USA	US West
KPMG LLP	6250000	2557000	5005000	2448000	11255000	31-Aug-12	BATON ROUGE	LA	LOUISIANA	USA	US Southeast
Ernst & Young LLP	4002000	75800	75800	0	4077800	2-Jul-10	MELBOURNE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-09	DULUTH	GA	GEORGIA	USA	US Southeast
Deloitte & Touche LLP	935000	88000	133000	0	1068000	31-Dec-10	SAN JOSE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1104400	0	281000	218600	1385400	31-Dec-11	NORTHFIELD	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	1781260	216096	388380	172284	2169640	31-Dec-12	PHOENIX	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	30-Jun-11	RENO	NV	NEVADA	USA	US West
Ernst & Young LLP	1074620	88895	815669	614545	1890290	31-Dec-10	CAMBRIDGE	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	30-Jun-12	LAWRENCEBURG	IN	INDIANA	USA	US Midwest
PricewaterhouseCoopers LLP	892775	263154	905204	640550	1797980	31-Dec-09	LEXINGTON	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	1324450	0	378188	272996	1702630	31-Dec-11	SAN DIMAS	CA	CALIFORNIA	USA	US West
KPMG LLP	550000	0	1000	1000	551000	31-Mar-13	CHATSWORTH	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	SEOUL	M5	KOREA (SOUTH)	KOREA (SOUTH)	Foreign
Ernst & Young LLP	695000	196000	198400	0	893400	31-Dec-11	KINGWOOD	TX	TEXAS	USA	US Southwest
Moss Adams LLP	995000	2000	2000	0	997000	30-Jun-11	HAWTHORNE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	2497000	50000	1424500	1374500	3921500	31-Dec-11	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Sep-10	SIOUX FALLS	SD	SOUTH DAKOTA	USA	US Midwest
Deloitte & Touche LLP	12458000	553000	777000	224000	13235000	31-Dec-10	WHITE PLAINS	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	796000	159000	186000	27000	982000	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	623000	64000	89100	25100	712100	31-Mar-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Deloitte & Touche LLP	3292000	1089000	1093000	0	4385000	30-Nov-11	RIVERWOODS	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	1969970	317814	317814	0	2287780	31-Dec-09	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
Deloitte & Touche LLP	2337120	15034	128805	113771	2465920	31-Jan-09	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
Deloitte & Touche LLP	1731130	46286	155963	3100	1887090	31-Dec-10	FOOTHILL RANCH	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	661300	0	16700	16700	678000	31-Dec-11	NEWTON	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	3321000	59000	59000	0	3380000	31-Dec-10	WALLINGFORD	CT	CONNECTICUT	USA	US New England
BDO USA LLP	1118640	87000	221738	134738	1340380	31-Dec-11	HOLMDEL	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	7058780	627447	1882340	1098030	8941120	31-Dec-09	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
BDO USA LLP	456000	0	31500	31500	487500	31-Mar-12	SUNNYVALE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-May-11	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Oct-12	DENVER	CO	COLORADO	USA	US West
Deloitte & Touche LLP	4931000	24000	1093000	1069000	6024000	30-Sep-12	TROY	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	LAS CONDES SANTIAGO	F3	CHILE	CHILE	Foreign
Deloitte & Touche LLP	8372520	915145	990690	48200	9363210	31-Dec-09	NORTHBROOK	IL	ILLINOIS	USA	US Midwest
KPMG LLP	3450780	308370	821419	284029	4272200	31-Dec-11	GLEN ALLEN	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	SHANDONG	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Mar-13	SAN JOSE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	343460	93946	114049	20102	457509	31-Jan-12	TORONTO	A6	ONTARIO	CANADA	Canada
PricewaterhouseCoopers LLP	5199450	0	514797	514797	5714250	31-Dec-12	CAMACARI	D5	BRAZIL	BRAZIL	Foreign
unknown	0	0	0	0	0	30-Jun-11	AMITYVILLE	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	541900	5000	6500	0	548400	31-Dec-09	CAMBRIDGE	MA	MASSACHUSETTS	USA	US New England
Stegman & Company PA	169432	9793	25233	15440	194665	31-Dec-12	EASTON	MD	MARYLAND	USA	US Mid Atlantic
Ernst & Young LLP	555500	0	150869	149369	706369	26-Nov-11	BASSETT	VA	VIRGINIA	USA	US Mid Atlantic
Deloitte & Touche LLP	1561000	99000	426000	318000	1987000	31-Jul-10	OVERLAND PARK	KS	KANSAS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	MEDFORD	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-11	LIAONING PROVINCE	F4	CHINA	CHINA	Foreign
Deloitte & Touche LLP	879947	0	91000	91000	970947	31-Mar-09	DANVERS	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	SALT LAKE CITY	UT	UTAH	USA	US West
Crowe Horwath LLP	390000	46000	141000	79000	531000	31-Dec-09	IONIA	MI	MICHIGAN	USA	US Midwest
PricewaterhouseCoopers LLP	2457580	0	175773	175773	2633350	2-Oct-11	ALISO VIEJO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-12	KENOSHA	WI	WISCONSIN	USA	US Midwest
Grant Thornton LLP	420323	0	0	0	420323	30-Sep-09	CHARLESTON	SC	SOUTH CAROLINA	USA	US Southeast
KPMG LLP	46613200	1394090	3079660	1292700	49692900	31-Mar-12	TOKYO	M0	JAPAN	JAPAN	Foreign
unknown	0	0	0	0	0	31-Dec-11	SANTA FE SPRINGS	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1179460	0	33000	30000	1212460	31-Dec-10	THE WOODLANDS	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	259782	43728	56874	13146	316656	31-Jan-09	TORONTO	A6	ONTARIO	CANADA	Canada
Deloitte & Touche LLP	2801600	1309680	2132430	0	4934030	31-Dec-11	DALLAS	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	499580	106000	106000	0	605580	31-Dec-11	MOBILE	AL	ALABAMA	USA	US Southeast
KPMG LLP	1325000	0	111000	111000	1436000	31-Mar-13	ALISO VIEJO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	5877240	431534	2623410	1977300	8500660	31-Dec-09	HOPKINTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Deloitte & Touche LLP	457616	201167	201167	0	658783	15-Mar-10	WATERLOO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	28-Feb-11	MILTON	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	644800	0	55035	55035	699835	30-Jun-13	RIVERSIDE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Oct-10	MELBOURNE VICTORIA	C3	AUSTRALIA	AUSTRALIA	Foreign
Dixon Hughes PLLC	269500	0	35800	35800	305300	3-Jan-09	SPARTANBURG	SC	SOUTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	SPRINGFIELD	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	3517980	250707	938128	250707	4456110	31-Dec-11	MEXICO CITY	O5	MEXICO	MEXICO	Foreign
unknown	0	0	0	0	0	31-Dec-12	CORYDON	IN	INDIANA	USA	US Midwest
Deloitte & Touche LLP	1102920	7150	360325	350095	1463240	31-Dec-11	JACKSONVILLE	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	651867	0	31776	31776	683643	31-May-13	VAN NUYS	CA	CALIFORNIA	USA	US West
Eide Bailly LLP	145305	27410	32275	4115	177580	31-Jan-12	WEST FARGO	ND	NORTH DAKOTA	USA	US Midwest
PricewaterhouseCoopers LLP	2034740	147523	200896	53372	2235640	31-Dec-11	SAO PAULO	D5	BRAZIL	BRAZIL	Foreign
KPMG LLP	335000	0	37583	0	372583	31-Dec-10	NASHVILLE	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	DALLAS	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	2330300	1279710	1279710	0	3610010	31-Dec-09	JAKARTA	K8	INDONESIA	INDONESIA	Foreign
unknown	0	0	0	0	0	30-Jun-09	SUNNYVALE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	5518180	0	334969	5181	5853150	31-Dec-12	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
Ernst & Young LLP	438910	0	71808	69813	510718	31-Dec-09	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Sep-09	HUMLEBAEK	G7	DENMARK	DENMARK	Foreign
KPMG LLP	21138000	9954000	13739000	0	34877000	30-Jun-12	MELBOURNE	C3	AUSTRALIA	AUSTRALIA	Foreign
unknown	0	0	0	0	0	30-Apr-09	RICHMOND	A1	BRITISH COLUMBIA	CANADA	Canada
Hacker Johnson & Smith PC/PA	189500	0	58000	0	247500	31-Dec-12	TAMPA	FL	FLORIDA	USA	US Southeast
KPMG LLP	3987000	877000	919000	42000	4906000	31-Dec-09	DENVER	CO	COLORADO	USA	US West
McGladrey LLP	779000	119000	119000	0	898000	31-Dec-12	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
KPMG LLP	324000	40500	55500	15000	379500	31-Dec-11	POULSBO	WA	WASHINGTON	USA	US West
Ernst & Young LLP	2236000	171000	174000	1000	2410000	31-Dec-10	BIRMINGHAM	AL	ALABAMA	USA	US Southeast
Deloitte & Touche LLP	16598600	1313540	1904460	208612	18503100	31-Dec-10	HARTFORD	CT	CONNECTICUT	USA	US New England
PricewaterhouseCoopers LLP	1572960	240000	241605	0	1814560	31-Jan-09	PARAMUS	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	22736000	2960000	7711000	4681000	30447000	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	638600	6200	246100	110200	884700	31-Dec-10	TAIWAN	F5	TAIWAN (CHINA)	TAIWAN (CHINA)	Foreign
Ernst & Young LLP	2084740	0	383894	383894	2468630	26-Sep-09	GREELEY	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-10	BELLAIRE	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1549750	293000	413500	117500	1963250	31-Dec-10	LAKE FOREST	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	942000	0	44000	0	986000	31-Dec-09	BOSTON	MA	MASSACHUSETTS	USA	US New England
KPMG LLP	190000	0	0	0	190000	31-Dec-09	WAUWATOSA	WI	WISCONSIN	USA	US Midwest
UHY LLP	168000	2900	2900	0	170900	30-Jun-11	HOUSTON	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	1140960	0	32000	29000	1172960	31-Dec-09	BRYN MAWR	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Aug-13	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
PricewaterhouseCoopers LLP	1275280	0	1094970	1094970	2370250	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1692200	0	4316170	210533	6008370	30-Sep-12	CHELMSFORD	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	712000	54000	54000	0	766000	31-Dec-11	ANNAPOLIS	MD	MARYLAND	USA	US Mid Atlantic
KPMG LLP	1040790	0	0	0	1040790	31-Jan-12	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	THE VILLAGES	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Mar-10	ENCINO	CA	CALIFORNIA	USA	US West
KPMG LLP	1501000	8000	79000	71000	1580000	31-Dec-09	GRAND PRAIRIE	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-May-11	DENVER	CO	COLORADO	USA	US West
ParenteBeard LLC	115072	16500	44003	11503	159075	31-Dec-10	MIFFLINTOWN	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	28-Feb-11	SPRING	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	3341490	0	389009	389009	3730500	31-Mar-09	TOKYO	M0	JAPAN	JAPAN	Foreign
Grant Thornton LLP	372016	0	0	0	372016	30-Sep-12	CHICAGO	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	1289000	621746	700585	77339	1989590	31-Dec-09	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	COLUMBUS	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	WHITSETT	NC	NORTH CAROLINA	USA	US Southeast
KPMG LLP	180050	0	105404	19250	285454	30-Sep-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	900000	0	0	0	900000	3-Jul-11	SAN JOSE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	567000	38000	413000	0	980000	31-Mar-12	ROCHESTER	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-12	SAN MARCOS	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	233527	51949	64572	0	298099	31-Dec-10	TORONTO	A6	ONTARIO	CANADA	Canada
Ernst & Young LLP	7000000	400000	1500000	500000	8500000	31-Dec-12	BASEL	V8	SWITZERLAND	SWITZERLAND	Foreign
Schechter Dokken Kanter Andrews & Selcer Ltd	110965	12400	36825	24425	147790	28-Dec-10	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
Ernst & Young LLP	5310000	307000	1156000	849000	6466000	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-May-10	OPA-LOCKA	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	1366000	0	322000	322000	1688000	31-Dec-09	WASHINGTON	DC	DISTRICT OF COLUMBIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Jan-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	ST. JOSEPH	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	31-Mar-09	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	30-Nov-11	GUADALUPE ZACATECAS	O5	MEXICO	MEXICO	Foreign
PricewaterhouseCoopers LLP	1767000	18100	114500	91200	1881500	31-Dec-12	RENO	NV	NEVADA	USA	US West
KPMG LLP	3900000	200000	360000	100000	4260000	30-Sep-12	MADISON	WI	WISCONSIN	USA	US Midwest
Ernst & Young LLP	2764050	786239	856024	0	3620070	31-Mar-11	SAO PAULO SP	D5	BRAZIL	BRAZIL	Foreign
Ernst & Young LLP	300000	304000	469944	165944	769944	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1361500	19500	370257	350757	1731760	31-Dec-10	BEVERLY	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-May-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	28-Mar-10	GONZALES	LA	LOUISIANA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	OSLO	Q8	NORWAY	NORWAY	Foreign
unknown	0	0	0	0	0	30-Jun-12	GERMANTOWN	MD	MARYLAND	USA	US Mid Atlantic
McGladrey LLP	533000	0	50000	50000	583000	31-Dec-12	GAINSVILLE	FL	FLORIDA	USA	US Southeast
BDO USA LLP	0	0	0	0	0	30-Sep-13	CAMARILLO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	2540180	256836	712582	189885	3252760	31-Dec-10	LISBON	S1	PORTUGAL	PORTUGAL	Foreign
Ernst & Young LLP	3728000	225000	530000	305000	4258000	31-Jan-10	CLEARWATER	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	30-Apr-12	WENZHOU	F4	CHINA	CHINA	Foreign
KPMG LLP	6305000	0	618000	618000	6923000	31-Aug-09	ST PETERSBURG	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	SANTA CLARA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	SAUSALITO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	751000	0	35000	35000	786000	31-Dec-12	NEWARK	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	MIDLAND	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	1913000	2838000	3546000	708000	5459000	31-Dec-11	BROOKFIELD	WI	WISCONSIN	USA	US Midwest
Crowe Horwath LLP	751375	8010	8010	0	759385	31-Dec-10	COVINGTON	LA	LOUISIANA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	CHICAGO	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	994808	55000	145054	90054	1139860	31-Dec-11	BELTSVILLE	MD	MARYLAND	USA	US Mid Atlantic
KPMG LLP	740400	103850	249207	145357	989607	31-Dec-11	BILLINGS	MT	MONTANA	USA	US West
unknown	0	0	0	0	0	30-Sep-12	GOLDEN	CO	COLORADO	USA	US West
KPMG LLP	1998000	29000	129000	100000	2127000	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	1813220	43845	423889	380044	2237110	31-Dec-09	HILLSBORO	OR	OREGON	USA	US West
Ernst & Young LLP	702000	0	135659	135659	837659	31-Dec-09	TOANO	VA	VIRGINIA	USA	US Mid Atlantic
Ernst & Young LLP	2919000	314000	349000	0	3268000	31-Dec-11	BETHESDA	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	MIDDLESBORO	KY	KENTUCKY	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Apr-13	BELLEVUE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-12	TEMPE	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	TAMPA	FL	FLORIDA	USA	US Southeast
KPMG LLP	825000	100000	100000	0	925000	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	442000	126074	341226	215152	783226	31-Dec-12	SAN DIEGO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	419000	0	38455	38455	457455	31-Dec-10	CAMBRIDGE	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	HERZLIYA	L3	ISRAEL	ISRAEL	Foreign
unknown	0	0	0	0	0	31-Dec-10	WALHALLA	SC	SOUTH CAROLINA	USA	US Southeast
PricewaterhouseCoopers LLP	6900000	1800000	2200000	400000	9100000	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	GREENWOOD VILLAGE	CO	COLORADO	USA	US West
KPMG LLP	2334700	45200	139200	94000	2473900	31-Mar-09	LITTLE ROCK	AR	ARKANSAS	USA	US Southeast
Ernst & Young LLP	493111	84142	158008	73866	651119	31-Dec-12	ANNAPOLIS	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Aug-10	NEWBURY PARK	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	LAKE MARY	FL	FLORIDA	USA	US Southeast
Grant Thornton LLP	906758	0	0	0	906758	31-Dec-10	NATICK	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	2192040	162300	802200	619800	2994240	31-Dec-09	AVON LAKE	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	RA`ANANA	L3	ISRAEL	ISRAEL	Foreign
KPMG LLP	6982500	202391	708369	404782	7690870	31-Dec-11	CALGARY	A0	ALBERTA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-11	SHENZHEN GUANGDONG PROVINCE	F4	CHINA	CHINA	Foreign
Deloitte & Touche LLP	989734	53384	53384	0	1043120	31-Dec-10	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	HACKENSACK	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	1278500	0	99000	99000	1377500	31-Dec-09	BEIJING	F4	CHINA	CHINA	Foreign
Fiondella Milone & LaSaracina LLP	290000	43158	80244	37086	370244	2-Jan-10	NAUGATUCK	CT	CONNECTICUT	USA	US New England
PricewaterhouseCoopers LLP	2277880	165147	288567	123420	2566450	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Sep-10	AUGUSTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Mar-13	SALT LAKE CITY	UT	UTAH	USA	US West
Ernst & Young LLP	908120	0	169000	169000	1077120	27-Aug-11	WILMINGTON	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	336000	0	2000	0	338000	30-Apr-13	TUSTIN	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	OAK RIDGE	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-09	SCOTTSDALE	AZ	ARIZONA	USA	US Southwest
Ernst & Young LLP	1513340	253083	614030	360947	2127370	30-Jun-12	ARLINGTON	VA	VIRGINIA	USA	US Mid Atlantic
Deloitte & Touche LLP	7162000	2877000	4068000	1191000	11230000	31-Dec-11	WOODLAND HILLS	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	50400000	23400000	31800000	5700000	82200000	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	360900	13323	35225	21902	396125	31-Dec-11	ABERDEEN	WA	WASHINGTON	USA	US West
Ernst & Young LLP	658650	225700	361975	136275	1020620	31-Dec-10	CHARLESTON	WV	WEST VIRGINIA	USA	US Mid Atlantic
Ernst & Young LLP	751000	0	179000	179000	930000	31-Dec-12	NICOSIA	G4	CYPRUS	CYPRUS	Foreign
PricewaterhouseCoopers LLP	16566000	2474000	6166000	3547000	22732000	31-Dec-11	HAMILTON	V8	SWITZERLAND	SWITZERLAND	Foreign
Crowe Horwath LLP	310000	35200	35200	0	345200	31-Dec-11	WINTER HAVEN	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	620705	0	23213	23213	643918	4-Jan-09	SEATTLE	WA	WASHINGTON	USA	US West
Deloitte & Touche LLP	853371	0	20000	20000	873371	30-Dec-10	VAN NUYS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Jul-12	CORNER BROOK	A4	NEW FOUNDLAND	CANADA	Canada
Grant Thornton LLP	359232	0	0	0	359232	31-Dec-09	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Deloitte & Touche LLP	1175500	551274	551274	0	1726770	2-Feb-13	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	MEMPHIS	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	30-Dec-11	ORLANDO	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	850368	0	1995	0	852363	27-Jan-13	GREENSBORO	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Eisner LLP	398000	50000	104000	54000	502000	30-Apr-09	AMITYVILLE	NY	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	1127160	0	119900	119900	1247060	30-Jun-12	ATHOL	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	356715	60550	60550	0	417265	28-Feb-09	PLYMOUTH	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	3415990	140880	561012	191987	3977010	31-Dec-10	BRUSSELS	C9	BELGIUM	BELGIUM	Foreign
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	10200000	200000	300000	0	10500000	28-Dec-12	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
KPMG LLP	13000000	500000	600000	100000	13600000	31-Oct-12	LISLE	IL	ILLINOIS	USA	US Midwest
KPMG LLP	775500	3500	22985	0	798485	31-Dec-10	PEORIA	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-May-11	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
PricewaterhouseCoopers LLP	2800000	0	0	0	2800000	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	1729000	706000	1500000	363000	3229000	31-Mar-13	LITTLE ROCK	AR	ARKANSAS	USA	US Southeast
TE Lott & Company	90790	0	1435	325	92225	31-Dec-09	BATESVILLE	MS	MISSISSIPPI	USA	US Southeast
unknown	0	0	0	0	0	30-Sep-09	CARSON CITY	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	CARLSBAD	CA	CALIFORNIA	USA	US West
KPMG LLP	537000	0	12706	12706	549706	25-Dec-12	LOUISVILLE	KY	KENTUCKY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1340000	0	215008	213190	1555010	31-Dec-12	NEW HAVEN	CT	CONNECTICUT	USA	US New England
Deloitte & Touche LLP	333541	164469	343146	153987	676687	31-Dec-11	CALGARY	A0	ALBERTA	CANADA	Canada
Ernst & Young LLP	507000	0	44205	44205	551205	30-Jun-12	TORRANCE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Mar-12	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	5524000	264000	661000	397000	6185000	31-Dec-10	RICHMOND	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	28-Feb-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Deloitte & Touche LLP	5363000	461000	1002000	541000	6365000	31-Jan-11	RESTON	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Sep-09	COQUITLAM	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	30-Sep-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	2548420	193429	212771	0	2761190	31-Dec-10	BUDAPEST	K5	HUNGARY	HUNGARY	Foreign
Grant Thornton LLP	170424	0	11594	11594	182018	31-Dec-10	COLUMBIA	MD	MARYLAND	USA	US Mid Atlantic
Ernst & Young LLP	992000	0	276000	276000	1268000	31-Oct-09	SANTA ANA	CA	CALIFORNIA	USA	US West
KPMG LLP	312397	70783	196663	50065	509060	31-Dec-09	OLYMPIA	WA	WASHINGTON	USA	US West
Deloitte & Touche LLP	1799000	97000	197000	68000	1996000	31-Dec-12	BRAINTREE	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	NANSHAN SHENZHEN	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-11	ROCHESTER	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-10	Salt Lake City	UT	UTAH	USA	US West
unknown	0	0	0	0	0	31-Dec-12	SPRINGFIELD	IL	ILLINOIS	USA	US Midwest
KPMG LLP	6424950	395466	2207350	1304900	8632300	31-Dec-09	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Aug-12	KELOWNA	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-11	MINNETONKA	MN	MINNESOTA	USA	US Midwest
KPMG LLP	579765	111597	146154	34557	725919	31-Dec-11	SANTIAGO	F3	CHILE	CHILE	Foreign
Grant Thornton LLP	508686	83454	83454	0	592140	31-Dec-09	MOBILE	AL	ALABAMA	USA	US Southeast
Ernst & Young LLP	1206260	199952	285632	83685	1491890	31-Dec-11	BOCA RATON	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	963541	0	70055	70055	1033600	31-Dec-10	ATLANTA	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	502281	0	31150	31150	533431	31-Dec-10	PHOENIX	AZ	ARIZONA	USA	US Southwest
Deloitte & Touche LLP	7408000	593000	2677000	2020000	10085000	29-Dec-12	PLEASANTON	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	855900	180850	244950	62600	1100850	31-Dec-09	BETHESDA	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-11	IRVINE	CA	CALIFORNIA	USA	US West
Cherry Bekaert & Holland LLP	189000	0	71850	71850	260850	31-Dec-09	GLEN ALLEN	VA	VIRGINIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	5155650	595462	1040170	429637	6195820	31-Dec-09	COLONIA SANTA FE	O5	MEXICO	MEXICO	Foreign
Grant Thornton LLP	2118000	710000	710000	0	2828000	30-Sep-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	Winston Salem	NC	NORTH CAROLINA	USA	US Southeast
Deloitte & Touche LLP	317250	0	2000	0	319250	31-Dec-12	MORRISVILLE	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	CRANBURY	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	275300	25842	53753	21296	329053	30-Jun-12	WINCHESTER	KY	KENTUCKY	USA	US Mid Atlantic
Deloitte & Touche LLP	6114960	171953	529576	254721	6644540	31-Dec-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	30-Jun-11	CLEARWATER	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Mar-10	SCOTTSDALE	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	30-Sep-10	DEERFIELD BEACH	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	3000000	100000	200000	100000	3200000	31-Dec-12	CARMEL	IN	INDIANA	USA	US Midwest
Deloitte & Touche LLP	326925	0	197441	197441	524366	30-Nov-09	TROY	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-12	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	LAS VEGAS	NV	NEVADA	USA	US West
KPMG LLP	1761180	0	0	0	1761180	30-Jun-11	SAN DIEGO	CA	CALIFORNIA	USA	US West
KPMG LLP	3614300	0	144000	0	3758300	31-Oct-12	PLEASANTON	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	SEATTLE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-09	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	DENVER	CO	COLORADO	USA	US West
KPMG LLP	2977000	277000	388000	111000	3365000	31-Oct-10	MOUNTAIN VIEW	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	OKLAHOMA CITY	OK	OKLAHOMA	USA	US Southwest
Deloitte & Touche LLP	2770970	9500	645370	21233	3416340	31-Dec-11	MCKINNEY	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	NEWTON	MA	MASSACHUSETTS	USA	US New England
Grant Thornton LLP	436000	0	0	0	436000	31-Dec-09	BOONTON	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	3192140	44559	89734	45175	3281870	31-Dec-09	NAPLES	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	489900	0	89000	89000	578900	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	797000	67000	88000	21000	885000	31-Dec-09	HOPKINTON	MA	MASSACHUSETTS	USA	US New England
KPMG LLP	362025	0	0	0	362025	31-Dec-09	GAITHERSBURG	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	SEMINOLE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	LAS VEGAS	NV	NEVADA	USA	US West
KPMG LLP	586938	0	61000	61000	647938	31-Mar-13	PORTLAND	OR	OREGON	USA	US West
KPMG LLP	5051600	115750	3855790	3740040	8907390	31-Dec-10	BREA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	COLLEYVILLE	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	57000000	2000000	3000000	1000000	60000000	31-Dec-09	THE HAGUE	P7	NETHERLANDS	NETHERLANDS	Foreign
Ernst & Young LLP	1190380	0	68484	68484	1258870	31-Dec-11	SAO PAULO	D5	BRAZIL	BRAZIL	Foreign
KPMG LLP	907000	19000	19000	0	926000	31-Dec-09	KANSAS CITY	MO	MISSOURI	USA	US Southeast
PricewaterhouseCoopers LLP	6954000	594000	990211	396211	7944210	31-Dec-12	AKRON	OH	OHIO	USA	US Midwest
KPMG LLP	605500	0	49800	49800	655300	31-Dec-09	WESTERLY	RI	RHODE ISLAND	USA	US New England
Ernst & Young LLP	2472000	0	292000	292000	2764000	30-Sep-12	CLEVELAND	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	MORRISVILLE	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Oct-11	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
McGladrey & Pullen LLP	1176800	19571	19571	0	1196380	30-Apr-11	RUTLAND	VT	VERMONT	USA	US New England
BDO USA LLP	1165710	0	0	0	1165710	31-Dec-11	CHICAGO	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	390000	46000	84000	38000	474000	29-Mar-09	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
Deloitte & Touche LLP	800000	0	10000	10000	810000	31-Dec-10	BEIJING	F4	CHINA	CHINA	Foreign
KPMG LLP	6181000	532000	677000	145000	6858000	27-May-12	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-09	HOLLISTON	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	3968990	86056	427617	338561	4396610	2-Jul-11	MILPITAS	CA	CALIFORNIA	USA	US West
Moss Adams LLP	208300	56300	71300	15000	279600	31-Dec-10	LOS ALAMOS	NM	NEW MEXICO	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	WALNUT CREEK	CA	CALIFORNIA	USA	US West
KPMG LLP	1667250	22000	65877	8000	1733130	31-Dec-10	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Jul-11	FORT LAUDERDALE	FL	FLORIDA	USA	US Southeast
Grant Thornton LLP	2525000	115000	140000	25000	2665000	30-Sep-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	1032000	0	295000	293000	1327000	31-Dec-10	MERRIMACK	NH	NEW HAMPSHIRE	USA	US New England
unknown	0	0	0	0	0	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	527800	0	94750	94750	622550	30-Sep-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	391420	0	8987	8987	400407	26-Mar-11	AUSTIN	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Jul-10	RENO	NV	NEVADA	USA	US West
KPMG LLP	0	0	0	0	0	31-Dec-11	WAYNE	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	ACTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	IRVINE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-May-09	ORLANDO	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	388000	25000	32000	5500	420000	31-Dec-09	GROSSE POINTE FARMS	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-09	ST. PAUL	MN	MINNESOTA	USA	US Midwest
KPMG LLP	2768270	25300	25300	0	2793570	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	5100000	200000	200000	0	5300000	31-Dec-10	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
BDO Seidman LLP	909000	0	0	0	909000	30-Jun-09	HERNDON	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	GILLETTE	WY	WYOMING	USA	US West
Deloitte & Touche LLP	1139000	191000	225000	34000	1364000	31-Mar-12	Zhejiang	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Aug-10	TALMO	GA	GEORGIA	USA	US Southeast
KPMG LLP	981000	10000	207873	197873	1188870	31-Dec-11	DENVER	CO	COLORADO	USA	US West
Ernst & Young LLP	538000	0	58000	58000	596000	31-Dec-10	THOMASVILLE	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	BETHESDA	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Aug-09	SHERWOOD PARK	NV	NEVADA	USA	US West
PricewaterhouseCoopers LLP	624000	2000	97000	95000	721000	31-May-11	LATHAM	NY	NEW YORK	USA	US Mid Atlantic
BDO Seidman LLP	395900	0	67994	26568	463894	31-Dec-09	WEST POINT	GA	GEORGIA	USA	US Southeast
Wolf & Company PC (MA/NY)	265000	31350	66350	35000	331350	31-Dec-10	WESTFIELD	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	2783580	75124	85770	10646	2869340	24-Sep-11	WALNUT CREEK	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-11	CELEBRATION	FL	FLORIDA	USA	US Southeast
Grant Thornton LLP	627000	29000	29000	0	656000	30-Sep-09	FAIRFAX	VA	VIRGINIA	USA	US Mid Atlantic
Cherry Bekaert & Holland LLP	135850	19326	46426	27100	182276	31-Dec-10	RALEIGH	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	CALGARY	A0	ALBERTA	CANADA	Canada
Ernst & Young LLP	809500	60000	185373	125373	994873	31-May-11	DALLAS	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1010000	30000	219000	181000	1229000	31-Dec-09	MOUNTAIN VIEW	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	EL DORADO HILLS	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	16791000	2071670	2642510	124560	19433500	31-Dec-09	HARTFORD	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-10	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-09	OR YEHUDA	L3	ISRAEL	ISRAEL	Foreign
unknown	0	0	0	0	0	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	2683990	231300	266832	35532	2950820	31-Dec-10	SASKATOON	A9	SASKATCHEWAN	CANADA	Canada
Ernst & Young LLP	557500	465000	480000	15000	1037500	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	1-Jan-12	MARKHAM	A6	ONTARIO	CANADA	Canada
PricewaterhouseCoopers LLP	1355000	30000	375000	343000	1730000	31-Dec-12	PALO ALTO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Aug-10	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
Deloitte & Touche LLP	1000000	300000	300000	0	1300000	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	3060000	809000	1296200	482000	4356200	30-Sep-13	BOHEMIA	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	841000	0	4000	4000	845000	31-Dec-09	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
KPMG LLP	972560	0	0	0	972560	31-Dec-12	INDIANA	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	505500	137138	137138	0	642638	30-Jun-11	BOULDER	CO	COLORADO	USA	US West
PricewaterhouseCoopers LLP	1803000	37000	532200	490000	2335200	31-Dec-10	STAMFORD	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	BOSTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	30-Apr-13	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	30-Jun-10	LOS ANGELES	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	28-Feb-13	SPRING	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1280870	0	277433	277433	1558300	30-Jun-09	MEMPHIS	TN	TENNESSEE	USA	US Southeast
Ernst & Young LLP	1925000	0	837000	837000	2762000	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	0	0	0	0	0	31-Dec-12	AUSTIN	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	1823000	0	29000	26000	1852000	31-Dec-11	EVERETT	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Aug-13	ZUG	V8	SWITZERLAND	SWITZERLAND	Foreign
PricewaterhouseCoopers LLP	887645	0	331328	288468	1218970	31-Dec-12	BOSTON	MA	MASSACHUSETTS	USA	US New England
KPMG LLP	97552	0	0	0	97552	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	4227560	912984	1547950	634962	5775510	31-Jan-10	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	4338000	81000	610000	529000	4948000	31-Dec-09	BOSTON	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	509000	0	0	0	509000	31-Dec-09	NEWARK	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Aug-09	ZUG	V8	SWITZERLAND	SWITZERLAND	Foreign
KPMG LLP	1035000	92850	92850	0	1127850	31-Dec-12	PLEASANTON	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	6659590	334500	3708380	3118340	10368000	31-Dec-11	HOPKINTON	MA	MASSACHUSETTS	USA	US New England
KPMG LLP	333123	12400	66821	54421	399943	31-Dec-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	318600	131000	148500	0	467100	30-Jun-11	WALTHAM	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	8800000	1750000	2250000	400000	11050000	31-Dec-09	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
Porter Keadle Moore LLC (LLP)	646000	0	25000	0	671000	31-Dec-10	BLAIRSVILLE	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	821549	0	0	0	821549	31-Dec-10	FAIRPORT	NY	NEW YORK	USA	US Mid Atlantic
MacKay LLP	64628	95450	104895	9446	169523	31-May-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	1893000	28000	463869	435869	2356870	31-Dec-09	NAPLES	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	CARLSBAD	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-13	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	28-Feb-13	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	917066	0	9523	9523	926589	31-Dec-09	BEIJING	F4	CHINA	CHINA	Foreign
KPMG LLP	811500	1650	134750	133100	946250	31-Mar-13	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	ZHUCHENG	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	1073270	273072	1183820	910750	2257090	31-Dec-10	PLAINVIEW	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	NICOSIA	G4	CYPRUS	CYPRUS	Foreign
unknown	0	0	0	0	0	31-Dec-10	SANTA CLARA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	RAMAT GAN	L3	ISRAEL	ISRAEL	Foreign
unknown	0	0	0	0	0	31-Mar-10	SEATTLE	WA	WASHINGTON	USA	US West
Grant Thornton LLP	899400	0	35800	13100	935200	28-Feb-09	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
Ernst & Young LLP	1156540	152831	214964	62133	1371510	29-Jan-11	ATLANTA	GA	GEORGIA	USA	US Southeast
PricewaterhouseCoopers LLP	614000	14500	20050	0	634050	28-Jan-12	FORT WAYNE	IN	INDIANA	USA	US Midwest
unknown	0	0	0	0	0	30-Sep-11	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	747000	0	0	0	747000	31-Dec-11	CHAOYANG DISTRICT BEIJING	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	4397000	82000	685000	603000	5082000	31-Dec-11	HIGHLAND HEIGHTS	KY	KENTUCKY	USA	US Mid Atlantic
Deloitte & Touche LLP	735000	0	0	0	735000	31-Dec-10	BEIJING	F4	CHINA	CHINA	Foreign
PricewaterhouseCoopers LLP	1954400	13300	35544	20300	1989940	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Baker Tilly Virchow Krause LLP	161500	4500	4500	0	166000	31-Dec-10	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
PricewaterhouseCoopers LLP	20800000	2800000	14000000	10200000	34800000	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	3080000	275838	380100	64137	3460100	31-Dec-11	HERSHEY	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	621000	0	66000	66000	687000	1-Feb-09	MARTINSVILLE	VA	VIRGINIA	USA	US Mid Atlantic
Ernst & Young LLP	6585800	2504700	5079300	2574600	11665100	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	BURBANK	CA	CALIFORNIA	USA	US West
SingerLewak LLP	215000	33102	33102	0	248102	31-Dec-10	MARLBOROUGH	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	786000	0	169169	145069	955169	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	383000	0	0	0	383000	31-Dec-12	COLUMBUS	OH	OHIO	USA	US Midwest
Grant Thornton LLP	430000	90800	155800	65000	585800	31-Dec-09	LA JOLLA	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	671160	0	180017	179387	851177	31-Dec-09	GREEN BAY	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	VERADALE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-12	ALPENA	MI	MICHIGAN	USA	US Midwest
KPMG LLP	2400000	100000	200000	100000	2600000	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1234500	0	0	0	1234500	31-Dec-10	DUBLIN	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	3333000	281000	404000	118000	3737000	3-Jan-10	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Jun-09	AVENTURA	FL	FLORIDA	USA	US Southeast
KPMG LLP	691220	0	31490	31490	722710	31-Dec-11	SEATTLE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-10	SALT LAKE CITY	UT	UTAH	USA	US West
KPMG LLP	1480000	125661	248061	122400	1728060	31-Dec-12	PARAMUS	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1992870	91132	390870	298238	2383740	30-Jun-10	DOWNERS GROVE	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1214340	0	6105	6105	1220450	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	1354000	33000	410000	258000	1764000	31-Dec-11	SPARTANBURG	SC	SOUTH CAROLINA	USA	US Southeast
Deloitte & Touche LLP	353151	0	12870	11840	366021	31-Dec-12	MINAS GERAIS	D5	BRAZIL	BRAZIL	Foreign
unknown	0	0	0	0	0	30-Sep-12	SUGAR LAND	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	TYLER	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	22630200	3960280	12305200	7920570	34935400	31-Dec-09	ESPOO	H9	FINLAND	FINLAND	Foreign
unknown	0	0	0	0	0	2-Oct-10	FORT LAUDERDALE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Mar-09	DAQING HEILONGJIANG	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-11	GREENVILLE	SC	SOUTH CAROLINA	USA	US Southeast
KPMG LLP	6000000	800000	1400000	600000	7400000	31-Dec-09	LOS ANGELES	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	17472000	956000	2050000	737000	19522000	31-Dec-11	ABBOTT PARK	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	12686000	530000	2084000	1554000	14770000	31-Dec-09	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-09	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	29-Mar-12	KANSAS CITY	MO	MISSOURI	USA	US Southeast
PricewaterhouseCoopers LLP	2809000	160000	1172000	966000	3981000	31-Dec-10	HARTSVILLE	SC	SOUTH CAROLINA	USA	US Southeast
KPMG LLP	939000	23000	280000	248000	1219000	31-Dec-12	COLUMBIA	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Apr-13	DENVER	CO	COLORADO	USA	US West
Deloitte & Touche LLP	2088490	35102	1260810	1225710	3349300	31-Jul-09	ELKHART	IN	INDIANA	USA	US Midwest
Ernst & Young LLP	428000	52000	176500	124500	604500	31-Mar-09	WASHINGTON	DC	DISTRICT OF COLUMBIA	USA	US Mid Atlantic
Deloitte & Touche LLP	0	0	0	0	0	27-Sep-13	NEUHAUSEN AM RHEINFALL	V8	SWITZERLAND	SWITZERLAND	Foreign
PricewaterhouseCoopers LLP	600000	22053	265817	184250	865817	29-Jan-11	JACKSONVILLE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	HERELIYA PITUACH	L3	ISRAEL	ISRAEL	Foreign
KPMG LLP	716000	0	47000	17000	763000	31-Dec-12	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
UHY LLP	462698	0	0	0	462698	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Nov-12	MONTREAL	A8	QUEBEC	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-09	CHARLOTTESVILLE	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	CHICAGO	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	1350000	253000	751000	498000	2101000	31-Dec-11	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	30-Dec-10	SHENZHEN	F4	CHINA	CHINA	Foreign
Deloitte & Touche LLP	964386	14000	14000	0	978386	31-Dec-09	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-10	HONG KONG	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Mar-12	IRVINE	CA	CALIFORNIA	USA	US West
KPMG LLP	4000000	0	100000	0	4100000	31-Dec-10	ST. LOUIS	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	DALIAN SHEKEKOU DISTRICT	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	30-Jun-11	FUTIAN DISTRICT SHENZHEN	F4	CHINA	CHINA	Foreign
Deloitte & Touche LLP	429500	0	0	0	429500	30-Apr-10	MINOT	ND	NORTH DAKOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	NEW HARTFORD	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	100600	12750	12750	0	113350	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	2221700	968000	1151000	183000	3372700	31-Dec-10	CINCINNATI	OH	OHIO	USA	US Midwest
Ernst & Young LLP	417237	0	72914	72914	490151	31-Dec-09	BERKELEY HEIGHTS	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	BOULDER	CO	COLORADO	USA	US West
BDO USA LLP	819579	0	617996	617996	1437580	30-Sep-10	SOUTH JORDAN	UT	UTAH	USA	US West
PricewaterhouseCoopers LLP	6250710	545956	1175540	498919	7426250	31-Dec-12	SANTA ANA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	IRVINE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	2370600	1052880	1406980	352005	3777580	31-Dec-10	AURORA	A6	ONTARIO	CANADA	Canada
PricewaterhouseCoopers LLP	17634900	36311	3352680	3280060	20987600	31-Mar-13	KYOTO	M0	JAPAN	JAPAN	Foreign
unknown	0	0	0	0	0	2-Jan-10	TAMPA	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	724601	17500	212524	193504	937125	31-Dec-11	BEDFORD	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	3864000	258000	462000	202000	4326000	31-Dec-09	YORK	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	CHICAGO	IL	ILLINOIS	USA	US Midwest
Grant Thornton LLP	694491	31247	95935	64688	790426	31-Dec-09	WILMINGTON	DE	DELAWARE	USA	US Mid Atlantic
Ernst & Young LLP	1117000	0	104775	102075	1221780	31-Dec-10	FT WORTH	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	1693000	160512	704089	543577	2397090	31-Mar-10	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
Ernst & Young LLP	4492000	803000	3075000	562000	7567000	31-Dec-12	LIMA	D0	BERMUDA	BERMUDA	Foreign
unknown	0	0	0	0	0	31-Dec-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
KPMG LLP	500000	44500	49250	4750	549250	30-Apr-09	WINCHESTER	VA	VIRGINIA	USA	US Mid Atlantic
Deloitte & Touche LLP	1256000	35000	35000	0	1291000	31-Dec-10	CHANTILLY	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	BROOKLYN	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	NEWARK	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	3700000	400000	701800	300000	4401800	31-Dec-11	MIAMI	FL	FLORIDA	USA	US Southeast
MSCM LLP	146070	0	99220	0	245290	31-Jul-12	TORONTO	A6	ONTARIO	CANADA	Canada
Deloitte & Touche LLP	2174600	617230	927655	27684	3102250	31-Mar-12	MUMBAI	K7	INDIA	INDIA	Foreign
unknown	0	0	0	0	0	31-Dec-11	BALTIMORE	MD	MARYLAND	USA	US Mid Atlantic
Ernst & Young LLP	140082	46027	80047	8005	220129	31-Dec-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-10	WILBRAHAM	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Oct-09	NOVI	MI	MICHIGAN	USA	US Midwest
Grant Thornton LLP	507283	23895	23895	0	531178	31-Dec-10	BOCA RATON	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	343500	5000	20950	15950	364450	31-Jan-10	SIOUX FALLS	SD	SOUTH DAKOTA	USA	US Midwest
PricewaterhouseCoopers LLP	1513700	0	175234	151885	1688940	31-Dec-09	ATHENS	J3	GREECE	GREECE	Foreign
Deloitte & Touche LLP	3479250	27000	780468	753468	4259720	31-Dec-09	PEMBROKE	D0	BERMUDA	BERMUDA	Foreign
unknown	0	0	0	0	0	31-Aug-11	BROOKLYN	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	519500	25000	89860	64860	609360	30-Jun-09	SHORT HILLS	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Oct-11	BAKERSFIELD	CA	CALIFORNIA	USA	US West
KPMG LLP	1200000	200000	390000	190000	1590000	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	369000	0	0	0	369000	29-Mar-09	WESTBURY	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	63001	1500	355402	353902	418403	31-Dec-11	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1496000	2600	879800	877200	2375800	31-Aug-11	MENOMONEE FALLS	WI	WISCONSIN	USA	US Midwest
PricewaterhouseCoopers LLP	3004900	0	7400	5600	3012300	31-Dec-11	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
BDO USA LLP	545000	15000	15000	0	560000	31-Dec-11	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
unknown	0	0	0	0	0	31-Dec-10	LITTLETON	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	698000	12000	816000	804000	1514000	31-Dec-10	CANONSBURG	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	322000	0	15000	15000	337000	31-Dec-10	LEXINGTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-10	TECHNOLOGY DEVELOPING DISTRICT	F4	CHINA	CHINA	Foreign
KPMG LLP	1124940	108701	233321	0	1358260	31-Dec-11	SPOKANE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	30-Jun-10	CALGARY	A0	ALBERTA	CANADA	Canada
Ernst & Young LLP	2741030	85530	285607	200077	3026630	29-Oct-10	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
KPMG LLP	644200	0	236945	236945	881145	31-Dec-12	IRVING	TX	TEXAS	USA	US Southwest
Ehrhardt Keefe Steiner & Hottman PC	245000	156335	157335	1000	402335	31-Dec-11	PARAMUS	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-12	KAILUA KONA	HI	HAWAII	USA	US West
KPMG LLP	1887500	0	278440	278440	2165940	31-Dec-11	BELLEVUE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-12	SALT LAKE CITY	UT	UTAH	USA	US West
unknown	0	0	0	0	0	31-Dec-11	LAKE MARY	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	307750	0	67000	67000	374750	31-Jul-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-11	RALEIGH	NC	NORTH CAROLINA	USA	US Southeast
EisnerAmper LLP	1084500	0	10000	10000	1094500	31-Dec-11	MARLTON	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	25-Sep-11	SAN BERNARDINO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	2948000	0	408000	408000	3356000	1-Jan-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	RICHARDSON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	2963000	96000	800000	694000	3763000	31-Dec-10	ATTLEBORO	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	5000000	55200	705275	448675	5705280	31-Dec-09	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
Ernst & Young LLP	29000000	3300000	6815000	3400000	35815000	31-Dec-10	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	NEW CASTLE	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	DENVER	CO	COLORADO	USA	US West
Rothstein Kass & Company PC	45000	0	0	0	45000	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	252349	25055	98137	59551	350486	31-Dec-10	JERSEY CITY	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	0	0	0	0	0	30-Nov-10	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
KPMG LLP	233973	57500	71500	0	305473	31-Dec-10	CAPE MAY COURT HOUSE	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	271300	0	31580	31580	302880	31-Dec-09	LEES SUMMIT	MO	MISSOURI	USA	US Southeast
Deloitte & Touche LLP	7000000	400000	700000	100000	7700000	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	30660000	2572150	2572150	0	33232200	31-Dec-12	MADRID	U3	SPAIN	SPAIN	Foreign
PricewaterhouseCoopers LLP	9847000	855000	2088000	1058000	11935000	31-Dec-09	DEERFIELD	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	1598290	1500	48900	47400	1647190	31-Aug-09	PORTLAND	OR	OREGON	USA	US West
Deloitte & Touche LLP	2482000	332100	343200	11100	2825200	27-Dec-09	SACRAMENTO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1208000	0	60000	60000	1268000	31-Dec-11	BEIJING	F4	CHINA	CHINA	Foreign
KPMG LLP	116600	90900	105700	14800	222300	31-Dec-10	HILLS	IA	IOWA	USA	US Midwest
Ernst & Young LLP	843115	26149	41261	15112	884376	31-Dec-09	MOSCOW	1Z	RUSSIA	RUSSIA	Foreign
KPMG LLP	2809960	247567	315319	67752	3125280	31-Dec-10	COLUMBUS	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	PELHAM MANOR	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-09	WOODSTOCK	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	NASSAU	C5	BAHAMAS	BAHAMAS	Foreign
unknown	0	0	0	0	0	31-Dec-09	CEDAR FALLS	IA	IOWA	USA	US Midwest
KPMG LLP	1138720	43000	56193	13193	1194910	30-Jun-13	DANBURY	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-11	LAS VEGAS	NV	NEVADA	USA	US West
Deloitte & Touche LLP	4347000	14714000	33580000	7358000	37927000	31-Dec-11	WHITE PLAINS	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
unknown	0	0	0	0	0	31-Dec-10	MIDLAND	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	GREEN BAY	WI	WISCONSIN	USA	US Midwest
PricewaterhouseCoopers LLP	738261	148000	149500	0	887761	28-Aug-10	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
Deloitte & Touche LLP	1500000	100000	100000	0	1600000	31-Dec-09	NAPERVILLE	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Aug-12	CALGARY	A0	ALBERTA	CANADA	Canada
Deloitte & Touche LLP	5612000	602000	2122000	1520000	7734000	1-Jan-11	PLEASANTON	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	999448	20403	226430	206027	1225880	31-Dec-09	CARSON	CA	CALIFORNIA	USA	US West
BDO USA LLP	923922	0	180080	180080	1104000	31-Dec-11	WHITE PLAINS	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	7395000	288000	1037000	742000	8432000	31-Oct-10	SANTA CLARA	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	586500	0	38800	0	625300	31-Mar-09	BATAVIA	OH	OHIO	USA	US Midwest
PricewaterhouseCoopers LLP	4443000	55000	102000	44000	4545000	31-Dec-09	LEXINGTON	KY	KENTUCKY	USA	US Mid Atlantic
KPMG LLP	1783930	0	281885	281885	2065820	29-Jan-11	YORK	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-09	RIDGEWOOD	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Sep-10	MIAMI	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	798000	88000	143000	55000	941000	31-Dec-09	WESTLAKE VILLAGE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	29-Feb-12	SPRING	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Sep-12	IRVINE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	2786000	134000	1013000	877000	3799000	31-Dec-12	CURACAO	P8	NETHERLANDS ANTILLES	NETHERLANDS ANTILLES	Foreign
KPMG LLP	5052000	172000	1190000	980000	6242000	30-Jun-13	STAMFORD	CT	CONNECTICUT	USA	US New England
Deloitte & Touche LLP	33544000	10818000	45188000	34370000	78732000	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	WAYNESBORO	GA	GEORGIA	USA	US Southeast
KPMG LLP	1401000	0	91000	91000	1492000	28-Mar-10	ALISO VIEJO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	3088770	151479	237377	0	3326140	31-Dec-12	BUENOS AIRES	C1	ARGENTINA	ARGENTINA	Foreign
unknown	0	0	0	0	0	31-Dec-11	ATLANTA	GA	GEORGIA	USA	US Southeast
KPMG LLP	708131	0	0	0	708131	31-Dec-10	SPOKANE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-10	SEATTLE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-10	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Mar-12	NEWPORT BEACH	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	30000000	1000000	3000000	2000000	33000000	31-Mar-10	TOKYO	M0	JAPAN	JAPAN	Foreign
Ernst & Young LLP	824900	33600	70795	37195	895695	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	XIGANG DISTRICT DALIAN	F4	CHINA	CHINA	Foreign
BDO USA LLP	1579500	200851	473549	219698	2053050	30-Apr-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	856026	0	8300	8300	864326	30-Sep-11	ST LOUIS	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	AUSTIN	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	417237	0	72914	72914	490151	31-Dec-09	BERKELEY HEIGHTS	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	20864700	0	0	0	20864700	31-Dec-11	PARIS	I0	FRANCE	FRANCE	Foreign
unknown	0	0	0	0	0	30-Sep-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	30-Sep-09	VILLE SAINT-LAURENT	A8	QUEBEC	CANADA	Canada
Deloitte & Touche LLP	15100000	3600000	5400000	1300000	20500000	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	ANNAPOLIS	MD	MARYLAND	USA	US Mid Atlantic
Deloitte & Touche LLP	1585790	0	35660	35660	1621450	31-Dec-12	ALPHARETTA	GA	GEORGIA	USA	US Southeast
Deloitte & Touche LLP	771724	87600	242024	154424	1013750	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1194000	189000	559000	370000	1753000	31-Dec-12	MINNETONKA	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	REDWOOD CITY	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	1207240	0	0	0	1207240	31-Dec-09	SAN MARINO	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	734000	34000	52000	18000	786000	31-Dec-09	BENSALEM	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	145914	44105	44105	0	190019	31-Dec-12	BIRMINGHAM	AL	ALABAMA	USA	US Southeast
KPMG LLP	1127000	223000	223000	0	1350000	31-Dec-10	EL PASO	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	11160000	1360000	1400000	40000	12560000	31-Dec-12	MCLEAN	VA	VIRGINIA	USA	US Mid Atlantic
Deloitte & Touche LLP	3416000	924000	963000	35000	4379000	30-Nov-10	RIVERWOODS	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	900000	70000	80000	10000	980000	31-Dec-12	BEIJING	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-10	PARIS	KY	KENTUCKY	USA	US Mid Atlantic
KPMG LLP	4007030	622213	1542750	900540	5549780	31-Dec-10	NORTH CANTON	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	MT. PLEASANT	SC	SOUTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	28-Feb-10	OTTAWA	A6	ONTARIO	CANADA	Canada
Deloitte & Touche LLP	3801870	0	0	0	3801870	31-Dec-09	ATHENS	J3	GREECE	GREECE	Foreign
KPMG LLP	1200000	38000	46500	8500	1246500	30-Jun-09	DANBURY	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	30-Jun-12
KPMG LLP	477000	163000	163000	0	640000	31-Dec-11	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
PricewaterhouseCoopers LLP	3401340	38371	1003490	963620	4404830	31-Dec-09	MILFORD	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	DUNN	NC	NORTH CAROLINA	USA	US Southeast
KPMG LLP	1409730	418840	924090	145541	2333820	31-Dec-11	SAN MATEO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Oct-11	MELVILLE	NY	NEW YORK	USA	US Mid Atlantic
Child Van Wagoner & Bradshaw PLLC	55226	0	8182	0	63408	31-Dec-10	MCLEAN	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-12	NEW PRAGUE	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	30-Apr-10	HACKENSACK	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	LOS ANGELES	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	4136740	170405	1774140	1584240	5910880	31-Dec-12	LAS VEGAS	NV	NEVADA	USA	US West
KPMG LLP	880000	135000	195000	60000	1075000	31-Dec-12	ATLANTA	GA	GEORGIA	USA	US Southeast
PricewaterhouseCoopers LLP	395000	40500	97460	55000	492460	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	2104730	16800	371604	354804	2476330	29-Dec-12	VALLEY	NE	NEBRASKA	USA	US Midwest
KPMG LLP	630398	0	23205	23205	653603	31-Dec-09	NETANYA	L3	ISRAEL	ISRAEL	Foreign
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Dec-10	WAYNE	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-11	MIAMI	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	591200	0	385300	385300	976500	31-Dec-12	SANTA MONICA	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	9160000	162000	1872000	1710000	11032000	31-Dec-09	SOUTHFIELD	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	WASHINGTON	VA	VIRGINIA	USA	US Mid Atlantic
Deloitte & Touche LLP	6221230	46776	1438370	958911	7659600	31-Mar-11	OSAKA	M0	JAPAN	JAPAN	Foreign
KPMG LLP	626907	0	110202	21453	737109	31-Dec-11	OKLAHOMA CITY	OK	OKLAHOMA	USA	US Southwest
Deloitte & Touche LLP	1960000	148800	1219600	822300	3179600	31-Dec-11	ST. LOUIS	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	WEST PALM BEACH	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	SANTA ANA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Sep-11	HOQUIAM	WA	WASHINGTON	USA	US West
PricewaterhouseCoopers LLP	893855	15211	228041	212830	1121900	31-Dec-10	CARSON	CA	CALIFORNIA	USA	US West
KPMG LLP	1964000	31000	122000	91000	2086000	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1216720	0	0	0	1216720	31-Dec-09	BEVERLY	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	4477000	999393	999393	0	5476390	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	25-Dec-12	DALLAS	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	750000	34000	133000	50000	883000	31-Dec-11	HERZLIYA	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	1-Jan-11	TRENTON	NJ	NEW JERSEY	USA	US Mid Atlantic
KPMG LLP	2147000	949000	975000	0	3122000	31-Dec-09	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
Ernst & Young LLP	18700000	400000	400000	0	19100000	31-Dec-10	ARLINGTON	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	MATAWAN	NJ	NEW JERSEY	USA	US Mid Atlantic
Smythe Ratcliffe LLP	119919	3884	6603	2719	126522	31-Dec-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-May-10	KOWLOON	K3	HONG KONG	HONG KONG	Foreign
unknown	0	0	0	0	0	31-Dec-09	SAN ANTONIO	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	TORTOLA	D8	VIRGIN ISLANDS (BRITISH)	VIRGIN ISLANDS (BRITISH)	Foreign
PricewaterhouseCoopers LLP	1952550	9740	19232	9492	1971780	31-Dec-12	MAYFIELD VILLAGE	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	710848	31653	34728	0	745576	2-Jan-10	BEDFORD	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	8859500	735300	766100	5500	9625600	31-Dec-10	NORTHBROOK	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	OAK BROOK	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	1786390	374885	374885	0	2161270	2-Jan-10	PLEASANTON	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	SCOTTSDALE	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	GARDEN CITY	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	3143000	5000	524000	502000	3667000	31-Mar-13	FREMONT	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	GUANGDONG	F4	CHINA	CHINA	Foreign
KPMG LLP	604000	83300	83300	0	687300	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	7000000	0	1000000	1000000	8000000	26-Sep-10	JOHANNESBURG	T3	SOUTH AFRICA	SOUTH AFRICA	Foreign
KPMG LLP	896238	0	77680	77680	973918	31-Dec-10	CALGARY	A0	ALBERTA	CANADA	Canada
Ernst & Young LLP	5531000	337000	904000	567000	6435000	31-Dec-10	KALAMAZOO	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	28-Feb-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	228644	0	0	0	228644	30-Jun-12	AUSTIN	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Sep-09	RENO	NV	NEVADA	USA	US West
KPMG LLP	7578000	2749000	4734000	1985000	12312000	31-Dec-09	BETHPAGE	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	SAVANNAH	GA	GEORGIA	USA	US Southeast
PricewaterhouseCoopers LLP	23752900	1350490	1648440	42238	25401300	31-Dec-10	SAO PAULO	D5	BRAZIL	BRAZIL	Foreign
PricewaterhouseCoopers LLP	1212210	319591	347071	27480	1559280	31-Dec-10	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
Friedman LLP	184000	0	43000	43000	227000	31-Dec-09	OWINGS MILLS	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	735000	0	0	0	735000	30-Jun-09	ATCHISON	KS	KANSAS	USA	US Midwest
unknown	0	0	0	0	0	31-Mar-12	PETALUMA	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	30400000	4800000	27500000	19200000	57900000	31-Dec-10	WHITEHOUSE STATION	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	WOOSTER	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-10	ATLANTA	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	1854120	532382	577053	44671	2431170	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	1066550	449743	461168	7973	1527720	31-Dec-09	SUNNYVALE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	746000	165196	165196	0	911196	31-Dec-10	COLUMBUS	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Dec-09	BIRMINGHAM	AL	ALABAMA	USA	US Southeast
Deloitte & Touche LLP	2190000	79000	79000	0	2269000	27-Jun-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	1610340	0	122375	122375	1732720	31-Dec-11	DALLAS	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	428000	0	163000	0	591000	31-Dec-12	FORT LAUDERDALE	FL	FLORIDA	USA	US Southeast
KPMG LLP	1136460	0	0	0	1136460	30-Sep-11	ALBUQUERQUE	NM	NEW MEXICO	USA	US Southwest
Deloitte & Touche LLP	6942000	227000	1377000	170000	8319000	31-Dec-12	LONDON ENGLAND	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
KPMG LLP	432377	0	0	0	432377	31-Dec-10	BUFFALO	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-12	HOUSTON	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	1238000	21000	138000	117000	1376000	31-Dec-09	CONSHOHOCKEN	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	FORT MYERS	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-11	CHATTANOOGA	TN	TENNESSEE	USA	US Southeast
Deloitte & Touche LLP	1461580	9631	251541	149685	1713130	3-Jan-09	LINCOLN	RI	RHODE ISLAND	USA	US New England
KPMG LLP	4292000	38000	178000	140000	4470000	31-Dec-09	SUMMIT	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-12	AUSTIN	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Sep-11	ESSEX	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
PricewaterhouseCoopers LLP	1341870	34928	612452	577524	1954320	31-Dec-10	HUNT VALLEY	MD	MARYLAND	USA	US Mid Atlantic
Ernst & Young LLP	1167970	264076	325125	61049	1493100	30-Sep-11	SUNNYVALE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	135023	0	14687	14687	149710	30-Jun-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
PricewaterhouseCoopers LLP	3063000	0	190000	186000	3253000	30-Oct-11	SINGAPORE	U0	SINGAPORE	SINGAPORE	Foreign
Ernst & Young LLP	844000	0	720000	717000	1564000	31-Dec-11	PASADENA	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	1038240	32025	32025	0	1070270	30-Jun-09	TROY	MI	MICHIGAN	USA	US Midwest
Deloitte & Touche LLP	1130000	22788	22788	0	1152790	31-Dec-11	CHANTILLY	VA	VIRGINIA	USA	US Mid Atlantic
ParenteBeard LLC	115072	16500	44003	11503	159075	31-Dec-10	MIFFLINTOWN	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-11	HUDSON	NH	NEW HAMPSHIRE	USA	US New England
Deloitte & Touche LLP	250000	50000	83340	33340	333340	31-Dec-11	ATLANTIC CITY	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1557330	35144	640555	557693	2197880	31-Dec-09	WOODLANDS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	HOLLISWOOD	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	1842000	194000	300500	15000	2142500	31-Dec-09	NASHVILLE	TN	TENNESSEE	USA	US Southeast
BDO USA LLP	325000	10000	63285	53285	388285	30-Jun-12	SAN ANTONIO	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	LAKEWOOD	NJ	NEW JERSEY	USA	US Mid Atlantic
Grant Thornton LLP	951000	0	2000	2000	953000	31-Dec-09	HERNDON	VA	VIRGINIA	USA	US Mid Atlantic
Deloitte & Touche LLP	1186300	0	491826	491826	1678130	31-Dec-12	LIVONIA	MI	MICHIGAN	USA	US Midwest
PricewaterhouseCoopers LLP	4016560	727446	727446	0	4744010	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-13	DANBURY	CT	CONNECTICUT	USA	US New England
KPMG LLP	568000	0	132000	132000	700000	2-Jan-09	MENLO PARK	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	ADVENTURA	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-09	SALT LAKE CITY	UT	UTAH	USA	US West
KPMG LLP	856388	0	194323	194323	1050710	29-Apr-11	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	1043400	0	0	0	1043400	30-Jun-10	WINDSOR	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Aug-13	CARSON CITY	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	NASSAU	C5	BAHAMAS	BAHAMAS	Foreign
Ernst & Young LLP	277900	0	0	0	277900	31-Dec-12	ZEELAND	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	COLUMBUS	OH	OHIO	USA	US Midwest
Ernst & Young LLP	884748	0	308266	308266	1193010	31-May-13	DALLAS	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	1742050	24800	26600	1800	1768650	31-Dec-11	SUNNYVALE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	3449000	9600	128100	103000	3577100	31-Dec-12	GLENVIEW	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-13	IRVINE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1002410	0	362832	362832	1365240	31-Dec-12	LIMA	R5	PERU	PERU	Foreign
Grant Thornton LLP	578000	0	28000	28000	606000	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	711250	0	45000	0	756250	28-Feb-09	MELVILLE	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	TORONTO	A6	ONTARIO	CANADA	Canada
Ernst & Young LLP	28000	0	0	0	28000	31-Oct-11	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Sep-12	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	2048230	45000	89643	35210	2137880	31-Dec-11	HOFFMAN ESTATES	IL	ILLINOIS	USA	US Midwest
KPMG LLP	379730	0	24042	24042	403771	31-Dec-10	SANTIAGO	F3	CHILE	CHILE	Foreign
PricewaterhouseCoopers LLP	1623000	0	622000	619000	2245000	31-Dec-10	LOS ANGELES	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1082680	88744	230216	141472	1312900	31-Dec-09	KANSAS CITY	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	NEWPORT	NH	NEW HAMPSHIRE	USA	US New England
Ernst & Young LLP	2213000	527000	820000	293000	3033000	30-Jun-10	SANTA ANA	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	7180000	1715000	2838000	1080000	10018000	31-Dec-10	WAYNE	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	BEIJING	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-09	GRAND ANSE	J5	GRENADA	GRENADA	Foreign
unknown	0	0	0	0	0	31-Dec-10	MIAMI	FL	FLORIDA	USA	US Southeast
Crowe Horwath LLP	304000	110875	151750	40875	455750	31-Dec-09	DEFIANCE	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	IRVING	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	2383000	0	302000	64000	2685000	31-Dec-11	BEIJING	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-May-09	LAFOX	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	GREENVILLE	SC	SOUTH CAROLINA	USA	US Southeast
Grant Thornton LLP	593600	21200	323400	302200	917000	31-Dec-11	ATLANTA	GA	GEORGIA	USA	US Southeast
PricewaterhouseCoopers LLP	713411	31500	355385	323885	1068800	31-Jul-09	CHELMSFORD	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-12	NEW HAVEN	CT	CONNECTICUT	USA	US New England
PricewaterhouseCoopers LLP	4156000	108000	242000	129000	4398000	31-Dec-11	PLAINSBORO	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	N RICHLAND HILLS	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	6500000	200000	400000	200000	6900000	31-Mar-11	MUBAI	K7	INDIA	INDIA	Foreign
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	SAVANNAH	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	AUSTIN	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1800000	0	953086	950086	2753090	31-Dec-12	IRVING	TX	TEXAS	USA	US Southwest
KPMG LLP	619000	0	0	0	619000	30-Apr-10	ATLANTA	GA	GEORGIA	USA	US Southeast
BDO USA LLP	394000	10000	10000	0	404000	31-Dec-12	NEWARK	DE	DELAWARE	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Nov-09	GARLAND	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	1000060	62790	368908	304118	1368970	31-Dec-09	BOISE	ID	IDAHO	USA	US West
Grant Thornton LLP	1010330	0	6864	6864	1017190	31-Jan-10	ACTON	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	3933000	736000	751000	15000	4684000	31-Dec-10	SEATTLE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	30-Sep-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Aug-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-12	DETROIT	MI	MICHIGAN	USA	US Midwest
Deloitte & Touche LLP	800000	8054	29941	21887	829941	31-Dec-09	BEIJING	F4	CHINA	CHINA	Foreign
Moss Adams LLP	292000	40000	475000	416000	767000	31-Dec-12	MEDFORD	OR	OREGON	USA	US West
PricewaterhouseCoopers LLP	39529200	8313670	24313600	1568620	63842700	31-Dec-09	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
unknown	0	0	0	0	0	31-Jan-09	GLENDALE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	SPRINGFIELD	MO	MISSOURI	USA	US Southeast
KPMG LLP	649308	0	0	0	649308	31-Dec-11	SPOKANE	WA	WASHINGTON	USA	US West
Ernst & Young LLP	1327000	0	596000	596000	1923000	31-Dec-12	LOS GATOS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	BOULDER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-11	VERNON	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	1392000	39235	54250	9838	1446250	29-Sep-11	CARY	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Jan-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Deloitte & Touche LLP	487932	272068	272068	0	760000	30-Sep-11	BEIJING	F4	CHINA	CHINA	Foreign
KPMG LLP	2146550	551655	551655	0	2698200	31-Dec-09	SANTA ANA	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	2622970	486992	540863	0	3163830	31-Mar-10	SAO PAULO SP	D5	BRAZIL	BRAZIL	Foreign
Ernst & Young LLP	250000	0	0	0	250000	31-Dec-09	MONMOUTH JUNCTION	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	1778000	242000	301000	55000	2079000	31-Dec-10	CHICAGO	IL	ILLINOIS	USA	US Midwest
KPMG LLP	3600000	300000	1500000	1200000	5100000	31-Dec-09	WATERFORD	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	454000	0	166000	166000	620000	31-Dec-10	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	IRVINE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	5037170	157149	157149	0	5194320	31-Dec-10	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Jun-10	SALEM	UT	UTAH	USA	US West
KPMG LLP	1000000	0	66000	11000	1066000	1-Jan-09	KNOXVILLE	TN	TENNESSEE	USA	US Southeast
Ernst & Young LLP	1090000	1995	273075	271080	1363080	29-Jan-11	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	1269400	0	406850	405200	1676250	31-Dec-12	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	DAQING	F4	CHINA	CHINA	Foreign
BDO USA LLP	262400	0	22000	22000	284400	31-Dec-11	LEWISVILLE	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	INDIANAPOLIS	IN	INDIANA	USA	US Midwest
KPMG LLP	18227500	1600360	3219200	1258530	21446700	31-Dec-11	FALLS CHURCH	VA	VIRGINIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	343460	93946	114049	20102	457509	31-Jan-12	TORONTO	A6	ONTARIO	CANADA	Canada
Deloitte & Touche LLP	2037000	69000	669000	600000	2706000	30-Nov-09	MIAMI	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	724111	0	100315	98115	824426	31-Dec-10	LONGMONT	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Aug-13	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
PricewaterhouseCoopers LLP	252000	10000	90448	44448	342448	31-Dec-11	CARMIEL	L3	ISRAEL	ISRAEL	Foreign
unknown	0	0	0	0	0	31-Dec-12	BERNARDSVILLE	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	WEDDINGTON	NC	NORTH CAROLINA	USA	US Southeast
PricewaterhouseCoopers LLP	1761980	0	10000	10000	1771980	31-Dec-12	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	BROOKLYN	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	MINDEN	LA	LOUISIANA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	KOWLOON BAY	K3	HONG KONG	HONG KONG	Foreign
PricewaterhouseCoopers LLP	1609610	0	263655	263655	1873260	31-Dec-09	HUNT VALLEY	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	26-Mar-11	TAMARAC	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	14600000	200000	1700000	1200000	16300000	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	2100000	100000	100000	0	2200000	31-Dec-12	CLEVELAND	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Jul-11	LAKEWOOD	CO	COLORADO	USA	US West
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Dec-11	MECHANICSBURG	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	2180000	0	282345	280545	2462340	30-Jun-13	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	BEIJING	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	720000	154000	154000	0	874000	31-Dec-09	WASHINGTON	DC	DISTRICT OF COLUMBIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-12	BOCA RATON	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	SALT LAKE CITY	UT	UTAH	USA	US West
Berry Dunn McNeil & Parker LLC (BDMP)	68924	30000	51734	11808	120658	31-Dec-09	DAMARISCOTTA	ME	MAINE	USA	US New England
KPMG LLP	1507500	22000	23333	0	1530830	31-Dec-09	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	REDMOND	WA	WASHINGTON	USA	US West
Deloitte & Touche LLP	898000	2000	433000	431000	1331000	31-Mar-12	BETHESDSA	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
McGladrey & Pullen LLP	445700	9500	65395	55895	511095	31-Dec-10	URBANA	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	740500	201000	203400	0	943900	31-Dec-12	KINGWOOD	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	LAS VEGAS	NV	NEVADA	USA	US West
PricewaterhouseCoopers LLP	1416900	0	27904	27904	1444800	31-Oct-10	JEFFERSON	LA	LOUISIANA	USA	US Southeast
PricewaterhouseCoopers LLP	1805830	283000	283000	0	2088830	31-Dec-11	GULFPORT	MS	MISSISSIPPI	USA	US Southeast
Ernst & Young LLP	3072000	1000	189000	93000	3261000	26-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1701450	170500	366945	194450	2068400	30-Jun-13	WAUKEGAN	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	MIDLAND	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	DALLAS	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	680000	176000	285000	107000	965000	31-Dec-10	JACKSONVILLE	FL	FLORIDA	USA	US Southeast
McGladrey & Pullen LLP	435000	0	80000	0	515000	30-Sep-10	NORCROSS	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	CHICAGO	IL	ILLINOIS	USA	US Midwest
McGladrey & Pullen LLP	412296	19621	19621	0	431917	31-Dec-10	NAPERVILLE	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	997458	7150	127112	117967	1124570	31-Dec-12	JACKSONVILLE	FL	FLORIDA	USA	US Southeast
Moss Adams LLP	310000	22000	100000	78000	410000	31-Dec-11	RENTON	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Mar-11	PALM SPRINGS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Mar-13	VANCOUVER	WA	WASHINGTON	USA	US West
Ernst & Young LLP	943086	0	434689	0	1377780	31-Dec-10	SAN DIEGO	CA	CALIFORNIA	USA	US West
KPMG LLP	1989900	220050	243050	23000	2232950	2-May-10	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	14990000	5942500	6594000	600500	21584000	31-Dec-10	FALLS CHURCH	VA	VIRGINIA	USA	US Mid Atlantic
Deloitte & Touche LLP	1592820	47787	62108	7121	1654930	31-Dec-11	FOOTHILL RANCH	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1809170	209000	898373	689373	2707540	31-Jul-10	IRVING	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	NORCROSS	GA	GEORGIA	USA	US Southeast
Deloitte & Touche LLP	1255000	194000	194000	0	1449000	30-Jun-12	SALEM	NH	NEW HAMPSHIRE	USA	US New England
unknown	0	0	0	0	0	31-Dec-10	HUNG HOM	K3	HONG KONG	HONG KONG	Foreign
unknown	0	0	0	0	0	31-Dec-11	FREDERICK	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Jul-10	DENVER	CO	COLORADO	USA	US West
Ernst & Young LLP	0	0	0	0	0	30-Sep-13	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Mar-12	WASHINGTON	DC	DISTRICT OF COLUMBIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Apr-11	BEIJING	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	6876380	590349	1978580	1388230	8854960	31-Dec-10	ENGLEWOOD	CO	COLORADO	USA	US West
KPMG LLP	1114000	18500	175983	157483	1289980	31-Dec-11	BATON ROUGE	LA	LOUISIANA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	WILMINGTON	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Mar-12	TULSA	OK	OKLAHOMA	USA	US Southwest
Ernst & Young LLP	1156220	0	0	0	1156220	31-Dec-11	BIRMINGHAM	AL	ALABAMA	USA	US Southeast
Ernst & Young LLP	100000	0	100000	100000	200000	31-Dec-11	TULSA	OK	OKLAHOMA	USA	US Southwest
PricewaterhouseCoopers LLP	5445000	422000	1074000	636000	6519000	28-Jul-13	CAMDEN	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	RANCHO SANTA FE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-13	DULUTH	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
Whitley Penn LLP	228570	17540	17540	0	246110	31-Dec-10	DALLAS	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	190000	0	0	0	190000	31-Dec-10	AUSTIN	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	2018260	216690	216690	0	2234950	31-Dec-12	PHOENIX	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	SAN ANTONIO	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	3035000	610400	677400	67000	3712400	3-Jan-10	DUBLIN	OH	OHIO	USA	US Midwest
BDO Seidman LLP	444365	0	53407	53407	497772	31-Dec-09	IRVINE	CA	CALIFORNIA	USA	US West
BDO Limited CPAs (HK)	581000	0	0	0	581000	30-Jun-10	BEIJING	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	1548000	1404000	1602000	198000	3150000	31-Dec-11	CINCINNATI	OH	OHIO	USA	US Midwest
PricewaterhouseCoopers LLP	542500	0	0	0	542500	31-Dec-11	BOCA RATON	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	HONESDALE	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	2085380	592355	799155	0	2884540	31-Dec-10	SAN JUAN	PR	PUERTO RICO	PUERTO RICO	US Southeast
Deloitte & Touche LLP	0	0	0	0	0	31-Jul-12	OVERLAND PARK	KS	KANSAS	USA	US Midwest
Ernst & Young LLP	1217290	25610	393539	367929	1610830	31-Dec-11	SALT LAKE CITY	UT	UTAH	USA	US West
unknown	0	0	0	0	0	31-Dec-11	LAS VEGAS	NV	NEVADA	USA	US West
Ernst & Young LLP	1755950	2130	803874	801744	2559820	31-Dec-10	TOLEDO	OH	OHIO	USA	US Midwest
Ernst & Young LLP	1020000	0	0	0	1020000	31-Dec-11	DERIDDER	LA	LOUISIANA	USA	US Southeast
BDO Seidman LLP	741000	31733	31733	0	772733	31-Dec-09	BOSTON	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	510200	102000	104940	0	615140	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
SR Snodgrass AC	125015	0	51306	0	176321	31-Dec-11	MANSFIELD	PA	PENNSYLVANIA	USA	US Mid Atlantic
Grant Thornton LLP	611750	0	0	0	611750	31-Dec-10	ATLANTA	GA	GEORGIA	USA	US Southeast
Grant Thornton LLP	546592	78199	332811	254612	879403	31-Dec-12	MOBILE	AL	ALABAMA	USA	US Southeast
Ernst & Young LLP	5495000	368000	458000	52000	5953000	31-Dec-10	THOUSAND OAKS	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	1262900	0	0	0	1262900	31-Dec-11	LIVERMORE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	2581000	505000	3411000	362000	5992000	31-Dec-12	SHENZHEN	F4	CHINA	CHINA	Foreign
Dixon Hughes PLLC	412650	412650	466605	53955	879255	31-Dec-10	ELKIN	NC	NORTH CAROLINA	USA	US Southeast
BDO USA LLP	530693	0	201452	201452	732145	12-Feb-12	SAN ANTONIO	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	10030000	845000	1086000	241000	11116000	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	LAPORTE	IN	INDIANA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	TULSA	OK	OKLAHOMA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	VOLGA	SD	SOUTH DAKOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	WEST PALM BEACH	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	JIANGXI PROVINCE	F4	CHINA	CHINA	Foreign
Hein & Associates LLP	188937	0	0	0	188937	31-Dec-12	LEWISVILLE	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	LONDON	A6	ONTARIO	CANADA	Canada
PricewaterhouseCoopers LLP	1035340	123354	257004	114150	1292350	31-Dec-11	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	825727	0	41500	40000	867227	31-Dec-09	MOUNTAIN VIEW	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	567850	2149	37123	0	604973	31-Dec-12	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-11	SCARSDALE	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	IRVINE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	66652	0	0	0	66652	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
BDO Seidman LLP	872867	0	669516	669516	1542380	30-Sep-09	SOUTH JORDAN	UT	UTAH	USA	US West
PricewaterhouseCoopers LLP	2758200	27000	475151	439951	3233350	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	EAST BRUNSWICK	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
PricewaterhouseCoopers LLP	2468600	71000	71000	0	2539600	31-Dec-09	OKLAHOMA CITY	OK	OKLAHOMA	USA	US Southwest
Grant Thornton LLP	1527260	231838	335811	103973	1863070	1-Jan-11	STAMFORD	CT	CONNECTICUT	USA	US New England
KPMG LLP	44005000	1181000	6262000	5081000	50267000	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	FT WORTH	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	13030000	1720000	9410000	7680000	22440000	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Baker Tilly Hong Kong Limited	92346	0	0	0	92346	31-Dec-11	WANCHAI	K3	HONG KONG	HONG KONG	Foreign
unknown	0	0	0	0	0	31-Dec-09	NORCROSS	GA	GEORGIA	USA	US Southeast
KPMG LLP	715000	176568	186258	9690	901258	31-Dec-11	JACKSON	MS	MISSISSIPPI	USA	US Southeast
Deloitte & Touche LLP	157500	39846	155231	115385	312731	31-Dec-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
KPMG LLP	0	0	0	0	0	31-Dec-11	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
KPMG LLP	2427730	0	0	0	2427730	31-Dec-11	BUENOS AIRES	C1	ARGENTINA	ARGENTINA	Foreign
Ernst & Young LLP	739929	0	0	0	739929	31-Dec-12	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Sep-09	NO. MIAMI	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	6136000	500000	1226000	573000	7362000	31-Dec-09	PARK RIDGE	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	TUALATIN	OR	OREGON	USA	US West
Ernst & Young LLP	2055000	155000	158000	3000	2213000	31-Mar-10	MENTOR	OH	OHIO	USA	US Midwest
Ernst & Young LLP	866900	230800	242800	12000	1109700	31-Dec-12	ORLANDO	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	323464	0	136600	136600	460064	30-Sep-09	MCLEAN	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-10	IRVINE	CA	CALIFORNIA	USA	US West
Moss Adams LLP	436000	61865	168054	106189	604054	31-Dec-11	WALLA WALLA	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Mar-12	HONG KONG	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	30-Apr-09	RENO	NV	NEVADA	USA	US West
PricewaterhouseCoopers LLP	2000000	0	0	0	2000000	31-Dec-12	WATERFORD	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1293450	0	34400	32000	1327850	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
P Parikh & Associates CA	114748	0	0	0	114748	31-Mar-12	NEW DELHI	K7	INDIA	INDIA	Foreign
Ernst & Young LLP	840900	0	2162	0	843062	30-Jan-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Oct-09	DALLAS	TX	TEXAS	USA	US Southwest
Perry-Smith LLP	202950	760	73485	72725	276435	31-Dec-09	RENO	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	NASSAU	C5	BAHAMAS	BAHAMAS	Foreign
Ernst & Young LLP	4162340	120000	125715	3558	4288050	31-Dec-12	SAN ANTONIO	TX	TEXAS	USA	US Southwest
KPMG LLP	1467640	136030	136030	0	1603680	31-Dec-12	SAN DIEGO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1148500	0	0	0	1148500	3-Jan-09	MUSCATINE	IA	IOWA	USA	US Midwest
Deloitte & Touche LLP	217161	0	24979	24979	242140	31-Mar-12	MUMBAI	K7	INDIA	INDIA	Foreign
PricewaterhouseCoopers LLP	1588000	82000	418500	335000	2006500	3-Jan-09	THOMASVILLE	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	29-Apr-12	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
McGladrey LLP	333510	0	0	0	333510	31-Dec-12	CURACAO	P8	NETHERLANDS ANTILLES	NETHERLANDS ANTILLES	Foreign
BDO Seidman LLP	690500	39500	39500	0	730000	31-Jan-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	4084000	619193	752400	133207	4836400	31-Dec-09	BRUSSELS	C9	BELGIUM	BELGIUM	Foreign
GHP Horwath PC	569874	0	25000	0	594874	31-Dec-11	SHENZHEN GUANGDONG	F4	CHINA	CHINA	Foreign
KPMG LLP	2196910	59500	131537	72037	2328440	30-Sep-09	DENTON	TX	TEXAS	USA	US Southwest
KPMG LLP	1127000	223000	223000	0	1350000	31-Dec-10	EL PASO	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	998092	0	0	0	998092	31-Dec-10	BEAUMONT	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	630200	7800	7800	0	638000	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	DALLAS	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	437500	0	48884	48884	486384	30-Jun-10	EXTON	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	1610000	0	0	0	1610000	30-Jun-12	RENO	NV	NEVADA	USA	US West
PricewaterhouseCoopers LLP	1119000	0	63000	63000	1182000	31-Dec-10	MANCHESTER	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	DIXON	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	543000	0	10000	10000	553000	31-Dec-10	NEWARK	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1400000	131000	281000	150000	1681000	31-Dec-10	SHANGHAI	F4	CHINA	CHINA	Foreign
Deloitte & Touche LLP	1205000	451000	904000	453000	2109000	31-Dec-10	GREENSBORO	NC	NORTH CAROLINA	USA	US Southeast
Deloitte & Touche LLP	5379000	6805000	6830000	0	12209000	31-Dec-10	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	FT. LAUDERDALE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Mar-09	GREENVILLE	SC	SOUTH CAROLINA	USA	US Southeast
JH Williams & Co LLP	100500	0	9500	9500	110000	31-Dec-10	BERWICK	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	2150000	6000	86000	80000	2236000	31-Dec-11	RADNOR	PA	PENNSYLVANIA	USA	US Mid Atlantic
BDO Seidman LLP	629000	205000	205000	0	834000	27-Feb-10	SECAUCUS	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Sep-09	SIOUX FALLS	SD	SOUTH DAKOTA	USA	US Midwest
Deloitte & Touche LLP	597500	0	155190	155190	752690	31-Dec-11	MOSINEE	WI	WISCONSIN	USA	US Midwest
PricewaterhouseCoopers LLP	2594000	88000	522000	43000	3116000	31-Dec-12	ENGLEWOOD	CO	COLORADO	USA	US West
Grant Thornton LLP	578000	0	2000	0	580000	31-Dec-10	WILMINGTON	DE	DELAWARE	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	SAN DIEGO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	5555000	276000	431000	148000	5986000	28-Jun-13	GEORGETOWN	L2	IRELAND	IRELAND	Foreign
unknown	0	0	0	0	0	30-Jun-12	HENDERSON	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	MANHATTAN	KS	KANSAS	USA	US Midwest
KPMG LLP	372000	59000	59000	0	431000	31-Dec-10	DENVER	CO	COLORADO	USA	US West
PricewaterhouseCoopers LLP	2019000	340000	346000	0	2365000	31-Dec-11	CAMBRIDGE	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	30-Sep-09	CHANGZHOU JIANGSU PROVINCE	F4	CHINA	CHINA	Foreign
KPMG LLP	503000	0	0	0	503000	31-Dec-12	INDIANAPOLIS	IN	INDIANA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	BOWLING GREEN	KY	KENTUCKY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	TYRONE	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	2613000	223000	223000	0	2836000	31-Dec-09	MISSISSAUGA	A6	ONTARIO	CANADA	Canada
McGladrey & Pullen LLP	326456	23757	25427	0	351883	31-Dec-11	MOLINE	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	1246330	115940	214287	96352	1460620	31-Dec-10	NASHVILLE	TN	TENNESSEE	USA	US Southeast
ParenteBeard LLC	120603	17000	61050	11141	181653	31-Dec-12	MIFFLINTOWN	PA	PENNSYLVANIA	USA	US Mid Atlantic
Padgett Stratemann & Co LLP	60500	0	0	0	60500	31-Dec-09	AUSTIN	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1396400	52200	113563	61363	1509960	31-Dec-10	LONG ISLAND CITY	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	20000000	6000000	7000000	1000000	27000000	31-Dec-11	DETROIT	MI	MICHIGAN	USA	US Midwest
PricewaterhouseCoopers LLP	11271000	56000	456000	400000	11727000	31-Dec-10	VAN BUREN TOWNSHIP	MI	MICHIGAN	USA	US Midwest
KPMG LLP	177208	29130	40782	11652	217991	31-Dec-10	TORONTO	A6	ONTARIO	CANADA	Canada
Ernst & Young LLP	23867	2000	2000	0	25867	31-Oct-12	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	ATLANTA	GA	GEORGIA	USA	US Southeast
KPMG LLP	585000	2000	162000	160000	747000	31-Dec-12	BEDMINSTER	NJ	NEW JERSEY	USA	US Mid Atlantic
KPMG LLP	1685000	100000	100000	0	1785000	31-Dec-11	CLAYTON	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	31-Mar-09	LAS VEGAS	NV	NEVADA	USA	US West
Deloitte & Touche LLP	0	0	0	0	0	30-Sep-13	TROY	MI	MICHIGAN	USA	US Midwest
PricewaterhouseCoopers LLP	86499	0	698721	698721	785220	31-Dec-09	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	48999500	26493200	42440500	5530120	91440000	31-Dec-12	MADRID	U3	SPAIN	SPAIN	Foreign
unknown	0	0	0	0	0	31-Dec-10	SEATTLE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-11	SALT LAKE CITY	UT	UTAH	USA	US West
Ernst & Young LLP	2300000	100000	500000	400000	2800000	31-Dec-09	FRANKLIN	TN	TENNESSEE	USA	US Southeast
Ernst & Young LLP	0	0	0	0	0	31-Dec-12	MALVERN	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	SALT LAKE CITY	UT	UTAH	USA	US West
unknown	0	0	0	0	0	30-Sep-10	NEW JERSEY	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	AUSTIN	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Jun-11	PASADENA	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1339010	0	1667	0	1340680	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
Porter Keadle Moore LLC (LLP)	652000	0	23000	0	675000	31-Dec-09	BLAIRSVILLE	GA	GEORGIA	USA	US Southeast
Deloitte & Touche LLP	1778000	242000	301000	55000	2079000	31-Dec-10	CHICAGO	IL	ILLINOIS	USA	US Midwest
Grant Thornton LLP	1155000	130035	130035	0	1285040	31-Dec-09	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
Deloitte & Touche LLP	1525810	35725	148441	81500	1674250	30-Sep-10	CARY	NC	NORTH CAROLINA	USA	US Southeast
Deloitte & Touche LLP	1261000	0	0	0	1261000	30-Jun-09	COLUMBUS	OH	OHIO	USA	US Midwest
Ernst & Young LLP	3231690	57500	57500	0	3289190	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1659760	170000	193775	0	1853530	2-Jan-10	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Jul-10	MILPITAS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	GETZVILLE	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	785835	0	261298	205950	1047130	31-Dec-10	CALGARY	A0	ALBERTA	CANADA	Canada
Ernst & Young LLP	0	0	0	0	0	31-Dec-12	SANTIAGO	F3	CHILE	CHILE	Foreign
Ernst & Young LLP	2488540	0	178153	178153	2666690	30-Jun-09	SANTA ANA	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1921100	22082	287060	154571	2208160	31-Dec-12	BUENOS AIRES	C1	ARGENTINA	ARGENTINA	Foreign
unknown	0	0	0	0	0	10-Dec-10	MOUNTAIN VIEW	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	HAINAN PROVINCE	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-10	PORTLAND	OR	OREGON	USA	US West
unknown	0	0	0	0	0	30-Sep-10	PELHAM	GA	GEORGIA	USA	US Southeast
Grant Thornton LLP	578000	0	28000	28000	606000	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	26200000	200000	300000	100000	26500000	31-Dec-12	CHICAGO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	SOMERS	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	2499510	2500	376500	374000	2876010	31-Mar-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1865000	0	1143900	1143900	3008900	31-Jan-10	GREENWICH	CT	CONNECTICUT	USA	US New England
Ernst & Young LLP	882661	203602	230557	24960	1113220	31-Dec-11	KNOXVILLE	TN	TENNESSEE	USA	US Southeast
Sherb & Co LLP	38000	0	2500	2500	40500	30-Jun-09	FORT LAUDERDALE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	LA JOLLA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Mar-09	BOSTON	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	795000	154845	1337500	1182660	2132500	2-Jan-10	ELGIN	IL	ILLINOIS	USA	US Midwest
Grant Thornton LLP	601908	32020	32020	0	633928	31-Dec-11	SOUTHFIELD	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	BUFFALO	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	364680	0	1500	0	366180	31-Dec-09	ROCHELLE PARK	NJ	NEW JERSEY	USA	US Mid Atlantic
KPMG LLP	585923	139650	160901	21251	746824	31-Dec-11	SASKATOON	A9	SASKATCHEWAN	CANADA	Canada
Deloitte & Touche LLP	72361	0	0	0	72361	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	3553000	77000	263000	186000	3816000	30-Jun-09	WESTLAKE	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	950000	58000	60000	0	1010000	31-Dec-12	WOBURN	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	995500	93600	109500	15900	1105000	31-Dec-10	JACKSONVILLE	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	6300000	0	400000	200000	6700000	31-Mar-10	MUBAI	K7	INDIA	INDIA	Foreign
unknown	0	0	0	0	0	31-Dec-12	NAPERVILLE	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	30-Nov-11	NEWBURYPORT	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	17900000	2200000	3928000	28000	21828000	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	3626000	2036000	2750000	714000	6376000	31-Dec-11	BOSTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	30-Apr-10	CHOWCHILLA	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	272467	0	0	0	272467	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1424000	0	0	0	1424000	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
Grant Thornton LLP	472500	16000	62400	46400	534900	31-Dec-09	ATLANTA	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	3280000	209000	857000	648000	4137000	26-Dec-10	MCLEAN	VA	VIRGINIA	USA	US Mid Atlantic
BDO Castillo Miranda y Compania SC	905778	0	0	0	905778	31-Dec-11	GUADALAJARA	O5	MEXICO	MEXICO	Foreign
unknown	0	0	0	0	0	31-Dec-10	WILMINGTON	DE	DELAWARE	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	927689	0	8046	0	935735	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1285130	0	4000	0	1289130	31-Dec-09	ORLANDO	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	2422000	213000	379000	0	2801000	31-Dec-09	LUXEMBOURG	N4	LUXEMBOURG	LUXEMBOURG	Foreign
KPMG LLP	731300	22000	79400	57400	810700	1-Jan-13	EMERYVILLE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	190000	0	0	0	190000	31-Dec-11	AUSTIN	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	389794	7903	95596	85467	485391	31-Dec-11	WINNIPEG	A2	MANITOBA	CANADA	Canada
Ernst & Young LLP	0	0	0	0	0	31-Dec-10	Washington	DC	DISTRICT OF COLUMBIA	USA	US Mid Atlantic
KPMG LLP	3918560	392500	906876	514376	4825440	31-Jan-09	PLANO	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	130000	3000	3000	0	133000	31-Dec-09	WILMINGTON	DE	DELAWARE	USA	US Mid Atlantic
Deloitte & Touche LLP	4687000	2969000	3126000	157000	7813000	28-Feb-09	RICHFIELD	MN	MINNESOTA	USA	US Midwest
Deloitte & Touche LLP	975044	0	0	0	975044	31-Dec-10	BEIJING	F4	CHINA	CHINA	Foreign
Grant Thornton LLP	366785	0	10363	10363	377148	1-May-11	HIGH POINT	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	HENDERSON	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	SHANGHAI	F4	CHINA	CHINA	Foreign
Deloitte & Touche LLP	1191000	116000	420000	304000	1611000	2-Feb-13	PLEASANTON	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	309000	0	0	0	309000	31-Dec-09	TULSA	OK	OKLAHOMA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	409913	0	0	0	409913	31-Dec-12	IRVING	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	Greenwood Village	CO	COLORADO	USA	US West
Ernst & Young LLP	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-May-09	KOWLOON	K3	HONG KONG	HONG KONG	Foreign
Ernst & Young LLP	795466	0	0	0	795466	31-Dec-11	STILLWATER	OK	OKLAHOMA	USA	US Southwest
KPMG LLP	3848590	1307390	1739120	212400	5587710	31-Dec-12	HERSHEY	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Sep-12	OMAHA	NE	NEBRASKA	USA	US Midwest
PricewaterhouseCoopers LLP	2273000	9000	1899650	1877350	4172650	31-Jan-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	382295	0	119500	119500	501795	31-Dec-09	IOWA CITY	IA	IOWA	USA	US Midwest
PricewaterhouseCoopers LLP	2072000	6045	3080560	1612800	5152560	1-Jan-12	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	XIAN SHAANXI	F4	CHINA	CHINA	Foreign
Marcum LLP	279175	47450	47450	0	326625	31-Dec-10	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	BOULDER	CO	COLORADO	USA	US West
KPMG LLP	1212700	0	0	0	1212700	31-Dec-09	HILLSBORO	OR	OREGON	USA	US West
Deloitte & Touche LLP	930000	0	0	0	930000	31-Dec-11	PASADENA	CA	CALIFORNIA	USA	US West
Mauldin & Jenkins LLC	188000	3000	19101	16101	207101	31-Dec-09	VALDOSTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Aug-09	GAITHERSBURG	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-09	EDMONTON	A0	ALBERTA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-09	MIDLAND	TX	TEXAS	USA	US Southwest
KPMG LLP	1281400	37300	42800	5500	1324200	31-Dec-10	SCOTTSDALE	AZ	ARIZONA	USA	US Southwest
KPMG LLP	1929600	0	0	0	1929600	31-Dec-12	LOS ANGELES	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Apr-10	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Oct-12	KISHINEU	1S	SAIPAN	SAIPAN	Foreign
Deloitte & Touche LLP	3900000	500000	500000	0	4400000	31-Dec-10	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	843621	0	22930	21475	866551	31-Dec-12	BERKELEY	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	2710520	710729	1342560	70119	4053080	31-Dec-11	CALGARY	A0	ALBERTA	CANADA	Canada
ParenteBeard LLC	137000	21000	29800	8800	166800	31-Dec-09	MILLERSBURG	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	9926640	0	542623	98613	10469300	2-Apr-10	MOUNTAIN VIEW	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	BALA CYNWYD	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	472000	0	51600	51600	523600	31-Dec-11	WESTLAKE VILLAGE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	2345880	0	76800	75000	2422680	31-Dec-12	NORTH READING	MA	MASSACHUSETTS	USA	US New England
KPMG LLP	119575	0	0	0	119575	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	WAUSAU	WI	WISCONSIN	USA	US Midwest
PricewaterhouseCoopers LLP	5414710	13533	81518	67985	5496230	31-Dec-10	ST MICHAEL	C8	BARBADOS	BARBADOS	Foreign
unknown	0	0	0	0	0	31-Dec-11	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	ROCHESTER	NY	NEW YORK	USA	US Mid Atlantic
BDO Seidman LLP	708867	2910	2910	0	711777	31-Dec-09	NASHVILLE	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	30-Nov-09	LEAWOOD	KS	KANSAS	USA	US Midwest
Ernst & Young LLP	466000	25000	251000	226000	717000	31-Dec-11	ARLINGTON	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	SEATTLE	WA	WASHINGTON	USA	US West
Ernst & Young LLP	1834000	30300	33800	0	1867800	31-Dec-12	RENO	NV	NEVADA	USA	US West
KPMG LLP	908500	0	219935	219935	1128440	31-Dec-09	WATERSOUND	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	219389	108232	122273	14041	341662	31-Jan-11	TORONTO	A6	ONTARIO	CANADA	Canada
Deloitte & Touche LLP	1191000	116000	420000	304000	1611000	2-Feb-13	PLEASANTON	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1025000	16500	370054	350554	1395050	30-Jan-10	LITTLE ROCK	AR	ARKANSAS	USA	US Southeast
KPMG LLP	237178	0	15171	15171	252349	31-Aug-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-11	SALT LAKE CITY	UT	UTAH	USA	US West
unknown	0	0	0	0	0	31-May-12	KOLOA	HI	HAWAII	USA	US West
unknown	0	0	0	0	0	31-Dec-09	SALT LAKE CITY	UT	UTAH	USA	US West
PricewaterhouseCoopers LLP	1699410	97109	267050	145664	1966460	31-Dec-11	BUENOS AIRES	C1	ARGENTINA	ARGENTINA	Foreign
unknown	0	0	0	0	0	31-Dec-12	SPOKANE	WA	WASHINGTON	USA	US West
McGladrey LLP	333000	42000	42000	0	375000	31-Dec-12	CHANHASSEN	MN	MINNESOTA	USA	US Midwest
Ernst & Young LLP	851044	34200	36780	0	887824	30-Dec-11	SOUTH SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Aug-10	ORO VALLEY	AZ	ARIZONA	USA	US Southwest
PricewaterhouseCoopers LLP	1964000	431000	793800	336000	2757800	31-Dec-11	THOMASVILLE	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	VISALIA	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	771000	0	0	0	771000	2-Jan-10	SOUTH DEERFIELD	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	3000660	388824	461316	72493	3461970	31-Dec-12	CALGARY	A0	ALBERTA	CANADA	Canada
unknown	0	0	0	0	0	30-Apr-12	KIMBALL	NE	NEBRASKA	USA	US Midwest
PricewaterhouseCoopers LLP	1283000	112500	129600	14100	1412600	27-Apr-13	MONROE	MI	MICHIGAN	USA	US Midwest
PricewaterhouseCoopers LLP	2424930	265000	586942	318942	3011870	30-Jun-13	DOWNERS GROVE	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	1004000	25000	238000	211000	1242000	31-Dec-12	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	TEMPE	AZ	ARIZONA	USA	US Southwest
Ernst & Young LLP	2043000	0	200850	198690	2243850	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Jul-10	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
Ernst & Young LLP	23300000	2400000	8600000	6200000	31900000	31-Dec-11	DALLAS	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	778140	0	1995	0	780135	31-Dec-11	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-12	ORMOND BEACH	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	SHANGHAI	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	30-Nov-09	CENTRAL	K3	HONG KONG	HONG KONG	Foreign
Grant Thornton LLP	1042220	36310	184032	147722	1226250	31-Dec-12	PLANO	TX	TEXAS	USA	US Southwest
Grant Thornton LLP	748948	0	0	0	748948	31-Dec-09	WAYNE	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	456000	0	0	0	456000	31-Dec-11	DALLAS	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	3487790	144280	400548	211268	3888340	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1132000	50000	199000	149000	1331000	31-Dec-11	MOUNTAIN VIEW	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	3052340	10000	285444	272444	3337780	2-Oct-10	SPRINGDALE	AR	ARKANSAS	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	ARGYLE	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1063220	22726	183546	160820	1246770	31-Dec-11	TALLAHASSEE	FL	FLORIDA	USA	US Southeast
BDO Seidman LLP	420700	16000	69500	53500	490200	31-Dec-09	BOSTON	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	1182370	0	72705	0	1255080	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	29-Feb-12	SAN JUAN CAPISTRANO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	2474720	0	162502	117995	2637220	31-Dec-09	STRATHAM	NH	NEW HAMPSHIRE	USA	US New England
KPMG LLP	13588000	586000	1259000	238000	14847000	31-Aug-12	DUBLIN	L2	IRELAND	IRELAND	Foreign
Deloitte & Touche LLP	130000	0	0	0	130000	30-Jun-11	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	28000	0	0	0	28000	31-Oct-11	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
Ernst & Young LLP	3273000	0	501000	501000	3774000	25-Dec-11	MCLEAN	VA	VIRGINIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1526710	237663	766589	527126	2293300	31-Dec-12	BOSTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	965093	844757	844757	0	1809850	31-Dec-10	TULSA	OK	OKLAHOMA	USA	US Southwest
Ernst & Young LLP	2587350	122000	198432	74482	2785780	31-Dec-09	CHICAGO	X1	UNITED STATES	USA	US West
unknown	0	0	0	0	0	31-Dec-12	SACRAMENTO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	352500	750	15957	15207	368457	31-Jan-11	SIOUX FALLS	SD	SOUTH DAKOTA	USA	US Midwest
PricewaterhouseCoopers LLP	63001	0	0	0	63001	31-Dec-09	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1047700	13500	13500	0	1061200	31-Oct-10	SUNNYVALE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	1870000	248000	375000	98000	2245000	31-Dec-11	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
Grant Thornton LLP	499000	28250	34250	6000	533250	31-Mar-11	MUMBAI	K7	INDIA	INDIA	Foreign
Deloitte & Touche LLP	850000	35000	35000	0	885000	31-Dec-12	CHANTILLY	VA	VIRGINIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	4214760	615390	1086450	275376	5301210	31-Dec-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Deloitte & Touche LLP	3700000	100000	1500000	1400000	5200000	30-Nov-09	ABERDEEN	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
KPMG LLP	3423000	499000	969000	189000	4392000	31-Dec-11	OKLAHOMA CITY	OK	OKLAHOMA	USA	US Southwest
KPMG LLP	1215000	45000	121233	76233	1336230	30-Jun-10	DANBURY	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	DORAL	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	83000	0	0	0	83000	31-Dec-10	FT WORTH	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Apr-11	CAVE CREEK	AZ	ARIZONA	USA	US Southwest
Deloitte & Touche LLP	1823000	0	29000	26000	1852000	31-Dec-11	EVERETT	WA	WASHINGTON	USA	US West
KPMG LLP	5434680	1035980	1081780	45801	6516460	31-Dec-12	COLUMBUS	GA	GEORGIA	USA	US Southeast
KPMG LLP	2257380	2209540	2444380	234843	4701760	31-Dec-09	XINYU CITY JIANGXI PROVINCE	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	21800000	2600000	9100000	6400000	30900000	31-Dec-12	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-May-09	LAS VEGAS	NV	NEVADA	USA	US West
PricewaterhouseCoopers LLP	8500000	600000	1000000	300000	9500000	31-Dec-09	MAUMEE	OH	OHIO	USA	US Midwest
Deloitte & Touche LLP	1252000	6000	35000	29000	1287000	31-Mar-09	XIAMEN	F4	CHINA	CHINA	Foreign
Farber Hass Hurley LLP	149000	12000	12000	0	161000	31-Dec-09	SAN RAMON	NV	NEVADA	USA	US West
PricewaterhouseCoopers LLP	632000	0	15900	14100	647900	31-Dec-12	BOTHELL	WA	WASHINGTON	USA	US West
Ernst & Young LLP	1568560	303426	303426	0	1871980	31-Dec-09	BRENTWOOD	TN	TENNESSEE	USA	US Southeast
Crowe Horwath LLP	525000	0	0	0	525000	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	9782530	654546	1281170	626628	11063700	31-Dec-11	MONROE	LA	LOUISIANA	USA	US Southeast
Deloitte & Touche LLP	986500	0	0	0	986500	31-Dec-09	LOUISVILLE	KY	KENTUCKY	USA	US Mid Atlantic
KPMG LLP	714000	175825	213416	37591	927416	31-Dec-10	AUSTIN	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	18864000	1752000	4578000	127000	23442000	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	776000	701000	802000	97000	1578000	31-Dec-11	ATLANTA	GA	GEORGIA	USA	US Southeast
BDO Seidman LLP	495727	0	0	0	495727	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1978080	34175	34175	0	2012250	31-Dec-10	PRINCETON	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	16750900	518068	3108410	1554200	19859300	31-Mar-09	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
Elliott Davis LLC/PLLC	357790	18000	18000	0	375790	31-Dec-09	TROY	NC	NORTH CAROLINA	USA	US Southeast
Ernst & Young LLP	1485000	0	195000	195000	1680000	31-Dec-10	WASHINGTON	DC	DISTRICT OF COLUMBIA	USA	US Mid Atlantic
Ernst & Young LLP	752241	1995	152395	150400	904636	30-Jan-10	FT MYERS	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	83250	1600	4600	0	87850	31-Dec-11	SAINT PAUL	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	ARGYLE	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	CHICAGO	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	652023	0	105300	98500	757323	31-Dec-12	LEXINGTON	MA	MASSACHUSETTS	USA	US New England
BDO USA LLP	607428	20000	24783	4783	632211	31-Dec-10	MONROVIA	CA	CALIFORNIA	USA	US West
KPMG LLP	739834	40000	40000	0	779834	31-Dec-09	SPOKANE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	30-Apr-11	VISTA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	IRVINE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1298350	28250	166722	136502	1465070	31-Dec-11	SANTA CLARA	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	1095400	0	29403	0	1124810	31-Dec-10	ATLANTA	GA	GEORGIA	USA	US Southeast
KPMG LLP	1035000	92850	92850	0	1127850	31-Dec-12	PLEASANTON	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-May-10	AUSTIN	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	1594290	290530	335507	36977	1929800	31-Dec-10	ATLANTA	GA	GEORGIA	USA	US Southeast
EisnerAmper LLP	585000	25000	327000	187000	912000	31-Dec-10	LONG ISLAND CITY	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	LEXINGTON	KY	KENTUCKY	USA	US Mid Atlantic
Ernst & Young LLP	2463000	520000	832000	310000	3295000	31-Dec-10	SALT LAKE CITY	UT	UTAH	USA	US West
unknown	0	0	0	0	0	31-Dec-09	COLUMBUS	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	BOULDER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-11	REDWOOD CITY	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	LOS ANGELES	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	3250450	429390	500090	70700	3750540	31-Dec-12	COLUMBIA	MD	MARYLAND	USA	US Mid Atlantic
Deloitte & Touche LLP	15300000	700000	700000	0	16000000	31-Oct-12	MOLINE	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	2308300	2000	9900	7900	2318200	31-Oct-12	RED BANK	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	7362000	1185000	1869800	409000	9231800	31-Dec-11	DES MOINES	IA	IOWA	USA	US Midwest
Deloitte & Touche LLP	509500	0	54900	54900	564400	31-Dec-12	BROWN DEER	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	DES MOINES	IA	IOWA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	LOS ANGELES	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	LOS ANGELES	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1884000	0	0	0	1884000	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	20896700	265636	885454	619818	21782200	31-Dec-09	TORONTO	A6	ONTARIO	CANADA	Canada
Ernst & Young LLP	933000	0	70000	50000	1003000	31-Dec-09	SOUTH SAN FRANCISCO	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	370000	46000	201000	155000	571000	31-Dec-11	CHICAGO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	NATCHEZ	MS	MISSISSIPPI	USA	US Southeast
Deloitte & Touche LLP	5429000	38000	624800	531100	6053800	31-Dec-10	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	31-May-09	MIAMI GARDENS	FL	FLORIDA	USA	US Southeast
KPMG LLP	1223100	6000	6000	0	1229100	31-Dec-11	RADNOR	PA	PENNSYLVANIA	USA	US Mid Atlantic
Grant Thornton LLP	1425370	18975	18975	0	1444350	31-Dec-09	HAYWARD	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1735700	0	17997	17997	1753690	31-Aug-09	CALGARY	A0	ALBERTA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-11	TINTON FALLS	CO	COLORADO	USA	US West
PricewaterhouseCoopers LLP	2087420	0	31000	25000	2118420	31-Dec-10	MIAMI	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	2527600	139911	541454	208248	3069050	31-Dec-10	DALLAS	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	2009130	200739	200739	0	2209870	31-Dec-11	NORCROSS	GA	GEORGIA	USA	US Southeast
PricewaterhouseCoopers LLP	1910000	61648	826613	764965	2736610	31-Dec-12	SAN JOSE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	6270000	440000	570000	30000	6840000	31-Dec-11	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
KPMG LLP	900000	0	180500	180500	1080500	31-Dec-10	LONG ISLAND CITY	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Jul-11	DOVER	NH	NEW HAMPSHIRE	USA	US New England
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Dec-11	SUGAR LAND	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	1345000	0	15700	10700	1360700	30-Apr-12	KENT	WA	WASHINGTON	USA	US West
Ernst & Young LLP	1297000	0	311300	300700	1608300	31-Dec-11	TEMPE	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	30-Sep-11	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Apr-13	EXTON	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	2224000	170000	1230000	882000	3454000	30-Mar-13	TSIM SHA TSUI KOWLOON	K3	HONG KONG	HONG KONG	Foreign
Ernst & Young LLP	1035600	0	0	0	1035600	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	NEW HAVEN	CT	CONNECTICUT	USA	US New England
Deloitte & Touche LLP	17728000	679000	1509000	64000	19237000	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	716709	35876	35876	0	752585	31-Dec-09	SAN DIEGO	X1	UNITED STATES	USA	US West
unknown	0	0	0	0	0	30-Jun-10	GEORGE TOWN GRAND CAYMAN	E9	CAYMAN ISLANDS	CAYMAN ISLANDS	Foreign
unknown	0	0	0	0	0	31-Dec-10	WHEAT RIDGE	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	2973850	48500	74688	21088	3048540	31-Dec-11	MIAMI	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	5976000	947000	1362000	412000	7338000	31-Dec-10	PARK RIDGE	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	843109	0	24477	24477	867586	31-Dec-10	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	ATHENS	J3	GREECE	GREECE	Foreign
Crowe Horwath LLP	594975	76975	166825	89850	761800	31-Dec-10	SAN JOSE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	2673000	605000	2392850	1787850	5065850	28-Mar-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
GHP Horwath PC	120000	0	0	0	120000	31-Dec-09	CASTLE ROCK	CO	COLORADO	USA	US West
KPMG LLP	0	0	0	0	0	31-Dec-10	RADNOR	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1781830	4000	118502	109672	1900330	31-Dec-11	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	2028000	58000	68000	10000	2096000	31-Mar-13	MENTOR	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	5951000	285000	329000	2000	6280000	31-Dec-10	BELLEVUE	WA	WASHINGTON	USA	US West
KPMG LLP	1039500	0	15000	15000	1054500	31-Dec-12	REDWOOD SHORES	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	16509700	1500880	2201290	300176	18711000	31-Dec-12	TORONTO	A6	ONTARIO	CANADA	Canada
PricewaterhouseCoopers LLP	5518180	0	334969	5181	5853150	31-Dec-12	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
PricewaterhouseCoopers LLP	2898000	309000	565000	19000	3463000	30-Nov-12	RANCHO CORDOVA	CA	CALIFORNIA	USA	US West
Padgett Stratemann & Co LLP	66670	0	0	0	66670	31-Dec-11	AUSTIN	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	15000000	1200000	1600000	400000	16600000	31-Dec-09	TULSA	OK	OKLAHOMA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	GUANGZHOU	F4	CHINA	CHINA	Foreign
KPMG LLP	914766	0	39492	39492	954258	31-Dec-11	REDWOOD SHORES	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	3290000	331000	502000	163000	3792000	31-Dec-12	ZURICH	OH	OHIO	USA	US Midwest
KPMG LLP	2527000	748000	1213000	283000	3740000	31-Dec-11	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
unknown	0	0	0	0	0	31-Dec-12	ST MICHAEL	C8	BARBADOS	BARBADOS	Foreign
Ernst & Young LLP	104000	0	66000	15000	170000	31-Dec-12	TEL AVIV	L3	ISRAEL	ISRAEL	Foreign
unknown	0	0	0	0	0	31-Dec-10	ADDISON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Mar-12	HERNDON	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-11	WEST VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Crowe Horwath LLP	250000	0	66098	21215	316098	31-Dec-09	IRVINE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Oct-10	INGLEWOOD	CA	CALIFORNIA	USA	US West
KPMG LLP	1675000	0	355057	353407	2030050	1-Jul-12	COSTA MESA	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1378000	53000	105000	52000	1483000	31-Dec-12	Beijing	F4	CHINA	CHINA	Foreign
Deloitte & Touche LLP	6800000	1900000	4300000	2400000	11100000	31-Dec-12	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Sep-11	LAKE GENEVA	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	30-Sep-10	TAMPA	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	2047000	310784	385784	75000	2432780	2-Feb-13	SEATTLE	WA	WASHINGTON	USA	US West
Dixon Hughes Goodman LLP	347000	18000	78390	60390	425390	31-Mar-13	CLEARWATER	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	HAIFA BAY	L3	ISRAEL	ISRAEL	Foreign
Ernst & Young LLP	13149600	3140190	4023370	490655	17172900	31-Oct-13	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Oct-11	LOS ANGELES	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	PETAH TIKVA	L3	ISRAEL	ISRAEL	Foreign
Ernst & Young LLP	729840	1995	75935	73940	805775	31-Dec-10	FRANKLIN	TN	TENNESSEE	USA	US Southeast
Ernst & Young LLP	2502360	71900	603066	531166	3105420	31-Dec-11	NAPLES	FL	FLORIDA	USA	US Southeast
KPMG LLP	1597000	23000	593000	570000	2190000	31-Dec-12	DUBLIN 18	L2	IRELAND	IRELAND	Foreign
unknown	0	0	0	0	0	30-Jun-11	IRVINE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	581477	0	0	0	581477	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	952300	0	0	0	952300	31-Dec-10	LUFKIN	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	1174480	0	994087	944287	2168560	30-Sep-12	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	DAQING HELONGJIANG	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-11	SHENZHEN CITY	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-10	RALEIGH	NC	NORTH CAROLINA	USA	US Southeast
Deloitte & Touche LLP	3280000	101000	338000	237000	3618000	30-Nov-12	MIAMI	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	6239000	88000	650000	280000	6889000	31-Dec-10	BETHESDA	MD	MARYLAND	USA	US Mid Atlantic
Crowe Horwath LLP	278175	2450	13050	0	291225	31-Dec-09	LOUISVILLE	KY	KENTUCKY	USA	US Mid Atlantic
Deloitte & Touche LLP	9919000	45000	109000	64000	10028000	31-Dec-09	CHICAGO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	OTTAWA	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	735544	0	264176	264176	999720	31-Dec-10	OKLAHOMA CITY	OK	OKLAHOMA	USA	US Southwest
Ernst & Young LLP	540000	19000	155000	136000	695000	31-Dec-12	LOUISVILLE	KY	KENTUCKY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	CALGARY	A0	ALBERTA	CANADA	Canada
unknown	0	0	0	0	0	31-Mar-10	DALLAS	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	2088000	48000	125000	77000	2213000	31-Dec-09	LOS ALTOS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	27-Jun-10	SAN DIEGO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	853618	110000	208256	98256	1061870	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	888000	347000	534000	186000	1422000	31-Dec-11	WARSAW	IN	INDIANA	USA	US Midwest
Ernst & Young LLP	114724	21848	24906	0	139631	31-Dec-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	1383810	0	61406	56406	1445210	30-Apr-09	Cupertino	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1658500	0	157158	157158	1815660	31-Dec-10	THE WOODLANDS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	BRADENTON	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-09	BALA CYNWYD	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Sep-10	LAS VEGAS	NV	NEVADA	USA	US West
KPMG LLP	576000	0	12000	0	588000	28-Jun-09	ST LOUIS	MO	MISSOURI	USA	US Southeast
Ernst & Young LLP	4200000	500000	900000	300000	5100000	30-Nov-09	SPARKS	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Sep-11	BOTHELL	WA	WASHINGTON	USA	US West
KPMG LLP	1352000	0	39000	37000	1391000	1-Oct-10	WOBURN	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-11	MIDLAND	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	1604100	99900	99900	0	1704000	31-Dec-09	SPRINGFIELD	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	MIRABEL	A8	QUEBEC	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-11	CHILLIWACK	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	30-Apr-12	MORRISVILLE	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	BEIJING	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-10	MEMPHIS	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	NEWTON	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	RYE	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	28-Feb-11	MIAMI	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	HUNTINGTON BEACH	CA	CALIFORNIA	USA	US West
Crowe Horwath LLP	292000	27600	94380	62280	386380	31-Dec-09	TERRE HAUTE	IN	INDIANA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	CALGARY	A0	ALBERTA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	SANTA ANA	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	2801600	1309680	2132430	0	4934030	31-Dec-11	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	MUNDELEIN	IL	ILLINOIS	USA	US Midwest
KPMG LLP	1830000	14000	14000	0	1844000	31-Dec-10	BOISE	ID	IDAHO	USA	US West
PricewaterhouseCoopers LLP	6384660	1367500	3449600	2071000	9834260	31-Dec-11	CLIFTON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
unknown	0	0	0	0	0	31-Dec-09	RYE	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	31878000	1357000	3489000	1189000	35367000	30-Jun-09	CINCINNATI	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	KEMAH	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	SAN JUAN CAPISTRANO	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	314923	0	34636	34636	349559	31-Dec-12	ALLEN	TX	TEXAS	USA	US Southwest
KPMG LLP	930000	74423	75923	1500	1005920	1-Jan-11	ITASCA	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	2665460	0	75000	75000	2740460	31-Dec-11	ATHENS	J3	GREECE	GREECE	Foreign
unknown	0	0	0	0	0	31-Mar-12	NORWALK	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-11	MURRAY HILL	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	215000	65687	65687	0	280687	31-Dec-11	TEL AVIV	L3	ISRAEL	ISRAEL	Foreign
unknown	0	0	0	0	0	31-Dec-11	ST LOUIS	MO	MISSOURI	USA	US Southeast
PricewaterhouseCoopers LLP	1287000	24500	24500	0	1311500	30-Sep-11	FORT WORTH	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	LONG BEACH	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	741830	0	0	0	741830	31-Mar-12	OXFORD	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-May-12	CALGARY	A0	ALBERTA	CANADA	Canada
BDO USA LLP	719800	0	0	0	719800	31-Dec-11	VERO BEACH	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	990000	0	38600	38600	1028600	29-Jan-11	OAKLAND	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	434275	0	20000	20000	454275	31-Dec-11	AUSTIN	TX	TEXAS	USA	US Southwest
Grant Thornton LLP	296082	0	0	0	296082	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	63001	0	0	0	63001	31-Dec-11	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	ENGLEWOOD CLIFFS	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	SAN ANTONIO	TX	TEXAS	USA	US Southwest
KPMG LLP	1381000	26000	345000	319000	1726000	31-Dec-09	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
ParenteBeard LLC	180603	19063	42887	23824	223490	31-Dec-09	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	FORT WORTH	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1866000	0	178000	178000	2044000	31-Dec-12	ATHENS	J3	GREECE	GREECE	Foreign
unknown	0	0	0	0	0	31-Dec-12	KELOWNA	OK	OKLAHOMA	USA	US Southwest
Crowe Horwath LLP	302000	20200	131624	93624	433624	31-Dec-11	GREENSBURG	IN	INDIANA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	SALT LAKE CITY	UT	UTAH	USA	US West
Ernst & Young LLP	479625	14500	153500	139000	633125	30-Apr-10	NEW ALBANY	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-May-11	SADDLE BROOK	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	5318510	175562	204478	26851	5522980	30-Jun-12	NEW YORK	X1	UNITED STATES	USA	US West
unknown	0	0	0	0	0	31-Dec-09	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-11	SAN ANTONIO	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	MIAMI	FL	FLORIDA	USA	US Southeast
KPMG LLP	1037000	0	349000	88000	1386000	31-Dec-12	SALT LAKE CITY	UT	UTAH	USA	US West
PricewaterhouseCoopers LLP	350500	0	56500	56500	407000	30-Jun-09	SUNNYVALE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	VERO BEACH	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	817597	0	111995	110000	929592	31-Dec-12	BEDFORD	MA	MASSACHUSETTS	USA	US New England
BDO Seidman LLP	530734	0	12500	12500	543234	31-Dec-09	NEWARK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	PITTSTON	ME	MAINE	USA	US New England
KPMG LLP	100600	0	0	0	100600	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Moss Adams LLP	284000	11500	61000	49500	345000	31-Dec-10	RENTON	WA	WASHINGTON	USA	US West
KPMG LLP	878300	345200	923500	578300	1801800	31-Dec-10	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Jul-11	ATHENS	J3	GREECE	GREECE	Foreign
KPMG LLP	930000	15788	15788	0	945788	2-Jan-10	ITASCA	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	SALT LAKE CITY	UT	UTAH	USA	US West
Deloitte & Touche LLP	548413	0	258271	258271	806684	26-Mar-11	GRAND RAPIDS	MI	MICHIGAN	USA	US Midwest
Deloitte & Touche LLP	5109850	1200260	1222460	0	6332310	31-Dec-12	NEWPORT NEWS	VA	VIRGINIA	USA	US Mid Atlantic
Deloitte & Touche LLP	1701700	32860	127909	95049	1829610	31-Dec-09	CARLSBAD	CA	CALIFORNIA	USA	US West
KPMG LLP	1650000	461350	500150	7800	2150150	31-Dec-09	BOSTON	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	2766990	708785	3014950	2306170	5781940	2-Jan-11	SAN JOSE	CA	CALIFORNIA	USA	US West
BDO USA LLP	1770000	0	47500	47500	1817500	31-Mar-11	LAWRENCE	PA	PENNSYLVANIA	USA	US Mid Atlantic
Deloitte & Touche LLP	1060200	271200	938800	665300	1999000	28-Jan-12	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1566980	803500	1188570	374937	2755550	31-Dec-11	ST. LOUIS	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	DELRAY BEACH	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Mar-11	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-11	BETHLEHEM	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1214000	225000	372000	147000	1586000	31-Dec-09	BIRMINGHAM	AL	ALABAMA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	TULSA	OK	OKLAHOMA	USA	US Southwest
Deloitte & Touche LLP	1850000	209000	728000	344000	2578000	31-Dec-11	BRAINTREE	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	1631270	502942	559612	46550	2190880	1-Jan-12	OAKVILLE	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-12	BIRMINGHAM	MI	MICHIGAN	USA	US Midwest
PricewaterhouseCoopers LLP	629400	50400	82300	31900	711700	31-Dec-10	SIOUX FALLS	SD	SOUTH DAKOTA	USA	US Midwest
KPMG LLP	1092000	0	117000	96000	1209000	31-Dec-11	SALT LAKE CITY	UT	UTAH	USA	US West
Deloitte & Touche LLP	821290	0	5000	5000	826290	31-Dec-11	WILMINGTON	OH	OHIO	USA	US Midwest
Deloitte & Touche LLP	350000	132212	134412	0	484412	30-Sep-10	EDEN PRAIRIE	MN	MINNESOTA	USA	US Midwest
PricewaterhouseCoopers LLP	1061030	0	0	0	1061030	31-Dec-09	TULSA	OK	OKLAHOMA	USA	US Southwest
MaloneBailey LLP	0	0	0	0	0	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	2636730	0	0	0	2636730	31-Dec-10	GILLETTE	WY	WYOMING	USA	US West
unknown	0	0	0	0	0	31-Mar-09	ALEXANDRIA	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Nov-12	COMMERCE	CA	CALIFORNIA	USA	US West
MSPC CPAs and Advisors PC	520000	98500	135796	0	655796	31-Dec-10	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
unknown	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	683000	108602	483520	374918	1166520	31-Dec-11	BIRMINGHAM	AL	ALABAMA	USA	US Southeast
Ernst & Young LLP	490901	0	1995	0	492896	31-Dec-09	CRANBURY	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	5324000	1235000	4519000	683000	9843000	31-Dec-10	ALLENTOWN	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	737760	230276	270616	36384	1008380	31-Mar-13	WESTFORD	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-12	DALLAS	TX	TEXAS	USA	US Southwest
Grant Thornton LLP	924654	0	0	0	924654	31-Dec-09	NATICK	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Aug-11	LANCASTER	CA	CALIFORNIA	USA	US West
KPMG LLP	732395	0	92370	92370	824765	31-Dec-11	BROOKLINE	MA	MASSACHUSETTS	USA	US New England
KPMG LLP	1534600	83000	187500	77500	1722100	30-Sep-11	WOBURN	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	WUHAN HUBEI	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-09	46269	SD	SOUTH DAKOTA	USA	US Midwest
Ernst & Young LLP	1918120	407295	472195	46400	2390310	31-Dec-12	CINCINNATI	OH	OHIO	USA	US Midwest
Crowe Horwath LLP	1861460	18985	18985	0	1880450	28-Feb-13	SAN JOSE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	0	0	0	0	0	2-Feb-13	EVANSVILLE	IN	INDIANA	USA	US Midwest
Deloitte & Touche LLP	5100000	0	1800000	1600000	6900000	2-Jan-10	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
Deloitte & Touche LLP	1000000	0	25000	25000	1025000	31-May-10	BEIJING	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-10	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	HONG KONG	K3	HONG KONG	HONG KONG	Foreign
Ernst & Young LLP	1695000	0	113020	110000	1808020	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	FORT LAUDERDALE	FL	FLORIDA	USA	US Southeast
Crowe Horwath LLP	587800	71200	71200	0	659000	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	2030300	52513	52513	0	2082810	31-Dec-10	SAO PAULO	D5	BRAZIL	BRAZIL	Foreign
Ernst & Young LLP	1246330	115940	214287	96352	1460620	31-Dec-10	NASHVILLE	TN	TENNESSEE	USA	US Southeast
Deloitte & Touche LLP	865457	18680	20680	0	886137	30-Sep-12	CLEVELAND	OH	OHIO	USA	US Midwest
Grant Thornton LLP	1696960	0	0	0	1696960	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	1003950	65930	327553	259423	1331500	31-Dec-10	BOISE	ID	IDAHO	USA	US West
Deloitte & Touche LLP	986105	85000	341729	256729	1327830	31-Dec-10	GRAND DUCHY OF LUXEMBOURG	N4	LUXEMBOURG	LUXEMBOURG	Foreign
unknown	0	0	0	0	0	31-Dec-12	VALENCIA	U3	SPAIN	SPAIN	Foreign
Deloitte & Touche LLP	830970	0	0	0	830970	31-Dec-09	TACOMA	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	886400	5000	90000	85000	976400	30-Jun-13	MILPITAS	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	29930000	2801000	3582000	518000	33512000	30-Jun-12	CINCINNATI	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-May-11	TORONTO	A6	ONTARIO	CANADA	Canada
Grant Thornton LLP	390300	0	0	0	390300	31-Dec-12	PHOENIX	AZ	ARIZONA	USA	US Southwest
KPMG LLP	1009780	0	0	0	1009780	31-Jan-09	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	MINNETONKA	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
KPMG LLP	580000	0	352077	125805	932077	31-Dec-10	IRVING	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	3-Oct-10	RICHARDSON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Sep-09	ENCINITAS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	BLUEFIELD	WV	WEST VIRGINIA	USA	US Mid Atlantic
Ernst & Young LLP	981000	0	26000	26000	1007000	31-Dec-09	CUPERTINO	CA	CALIFORNIA	USA	US West
KPMG LLP	5025000	983900	1133900	150000	6158900	30-Jan-10	CINCINNATI	OH	OHIO	USA	US Midwest
PricewaterhouseCoopers LLP	3920270	818320	998361	57713	4918630	31-Dec-10	REDWOOD CITY	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	0	0	0	0	0	30-Sep-13	IRVINE	CA	CALIFORNIA	USA	US West
Crowe Horwath LLP	275825	3500	3500	0	279325	31-Dec-12	CRESTVIEW HILLS	KY	KENTUCKY	USA	US Mid Atlantic
Ernst & Young LLP	189000	0	81000	81000	270000	31-Dec-10	SANTA CLARA	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1977000	90000	447800	356000	2424800	31-Dec-12	ANDOVER	MA	MASSACHUSETTS	USA	US New England
KPMG LLP	470000	0	0	0	470000	31-Dec-09	FORT WASHINGTON	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	3394140	300000	683741	383741	4077880	31-Dec-12	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
KPMG LLP	1130000	2000	93000	88000	1223000	26-Feb-11	UNION	NJ	NEW JERSEY	USA	US Mid Atlantic
Crowe Horwath LLP	212550	16061	91042	72632	303592	31-Dec-09	JASPER	IN	INDIANA	USA	US Midwest
Deloitte & Touche LLP	3583000	1850000	2007000	157000	5590000	30-Jun-09	LAKE SUCCESS	NY	NEW YORK	USA	US Mid Atlantic
Elliott Davis LLC/PLLC	442960	94367	117167	22800	560127	31-Dec-09	GLEN ALLEN	VA	VIRGINIA	USA	US Mid Atlantic
Deloitte & Touche LLP	11430000	1610000	8990000	7330000	20420000	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	TYLER	TX	TEXAS	USA	US Southwest
KPMG LLP	1181000	103500	204420	100920	1385420	31-Dec-10	PARAMUS	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-May-09	PORTLAND	OR	OREGON	USA	US West
KPMG LLP	1600000	138000	442000	304000	2042000	31-Dec-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-11	BOYNTON BEACH	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	DALLAS	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	75000	26000	31000	5000	106000	31-Dec-11	TEL AVIV	L3	ISRAEL	ISRAEL	Foreign
KPMG LLP	10500000	300000	2700000	2200000	13200000	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1612000	0	175205	172185	1787200	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	1545000	0	0	0	1545000	3-Jan-09	GREENWICH	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Mar-11	RENO	NV	NEVADA	USA	US West
ParenteBeard LLC	305000	0	45425	23425	350425	31-Dec-11	ROBBINSVILLE	NJ	NEW JERSEY	USA	US Mid Atlantic
Rothstein Kass & Company PC	52000	0	4000	0	56000	31-Dec-12	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	COLUMBIA	TN	TENNESSEE	USA	US Southeast
PricewaterhouseCoopers LLP	5470330	738843	1472070	720731	6942400	31-Dec-10	WASHINGTON	DC	DISTRICT OF COLUMBIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	BRIDGEPORT	WV	WEST VIRGINIA	USA	US Mid Atlantic
KPMG LLP	3099000	25000	365000	340000	3464000	29-Jun-12	IRVINE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	OAKLAND	MD	MARYLAND	USA	US Mid Atlantic
Deloitte & Touche LLP	1584300	40250	289250	241500	1873550	31-Jan-10	MISSION WOODS	KS	KANSAS	USA	US Midwest
Ernst & Young LLP	364620	1742	65687	61950	430307	31-Dec-09	CAMBRIDGE	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	2977500	0	922619	905569	3900120	31-Dec-09	INDIANAPOLIS	IN	INDIANA	USA	US Midwest
PricewaterhouseCoopers LLP	1391000	0	67000	67000	1458000	31-Dec-09	BEIJING	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	30-Sep-11	LOS ANGELES	CA	CALIFORNIA	USA	US West
KPMG LLP	1407000	22000	69000	47000	1476000	31-Dec-10	ST LOUIS	MO	MISSOURI	USA	US Southeast
PricewaterhouseCoopers LLP	452300	452300	453885	0	906185	31-Dec-11	CAMBRIDGE	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	1126600	0	3858	3858	1130460	31-Dec-12	SANTERMO	L6	ITALY	ITALY	Foreign
Ernst & Young LLP	415038	1995	52987	50992	468025	31-Dec-11	CAMBRIDGE	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	1399080	0	0	0	1399080	31-Dec-09	BEIJING	F4	CHINA	CHINA	Foreign
PricewaterhouseCoopers LLP	497567	2858	317190	314332	814756	31-Dec-10	VICTORIA	C3	AUSTRALIA	AUSTRALIA	Foreign
KPMG LLP	1200000	423000	423000	0	1623000	31-Dec-09	DALLAS	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	6001000	653000	3865000	3212000	9866000	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	DURBANVILLE WESTERN CAPE	T3	SOUTH AFRICA	SOUTH AFRICA	Foreign
Deloitte & Touche LLP	24500000	1500000	2400000	900000	26900000	31-Dec-10	OMAHA	NE	NEBRASKA	USA	US Midwest
Ernst & Young LLP	1271000	15000	52700	37700	1323700	20-Dec-09	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	SAUSALITO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	PHOENIX	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	BIRMINGHAM	AL	ALABAMA	USA	US Southeast
KPMG LLP	13473600	5072420	9193760	792566	22667400	31-Dec-12	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
Grant Thornton LLP	829950	0	0	0	829950	31-Dec-10	ATLANTA	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	619475	80851	930945	121277	1550420	31-Dec-12	LIMA 33	R5	PERU	PERU	Foreign
KPMG LLP	1217000	93000	124500	31500	1341500	31-Dec-09	LAKE SUCCESS	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	518529	10000	57950	47950	576479	31-Dec-10	AUSTIN	TX	TEXAS	USA	US Southwest
KPMG LLP	3800000	200000	400000	200000	4200000	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Sep-09	BIRMINGHAM	AL	ALABAMA	USA	US Southeast
KPMG LLP	532640	0	161500	160000	694140	26-Dec-09	COLMAR	PA	PENNSYLVANIA	USA	US Mid Atlantic
Deloitte & Touche LLP	512000	0	0	0	512000	31-Dec-11	ATHENS	J3	GREECE	GREECE	Foreign
unknown	0	0	0	0	0	31-Dec-09	ST LOUIS	MO	MISSOURI	USA	US Southeast
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Dec-09	WASHINGTON	DC	DISTRICT OF COLUMBIA	USA	US Mid Atlantic
Ernst & Young LLP	8066000	745000	3788000	1847000	11854000	31-Dec-12	SOUTHFIELD	MI	MICHIGAN	USA	US Midwest
PricewaterhouseCoopers LLP	1024000	0	0	0	1024000	31-Dec-12	MANCHESTER	CT	CONNECTICUT	USA	US New England
Ernst & Young LLP	2418010	259798	749980	482246	3167990	30-Jun-13	LAKE SUCCESS	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	2031000	38000	166000	63000	2197000	31-Aug-12	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Sep-12	SCOTTSDALE	AZ	ARIZONA	USA	US Southwest
PricewaterhouseCoopers LLP	3430800	281748	1489350	1204000	4920150	31-Dec-11	PARSIPPANY	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	113825	0	235000	235000	348825	31-Dec-09	BOSTON	MA	MASSACHUSETTS	USA	US New England
KPMG LLP	2592200	2313	964591	962278	3556790	31-Jan-12	WILSONVILLE	OR	OREGON	USA	US West
Ernst & Young LLP	1592000	0	33300	33300	1625300	31-Dec-11	CLEVELAND	OH	OHIO	USA	US Midwest
PricewaterhouseCoopers LLP	6173000	2439000	4611000	2167000	10784000	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	260000	3000	15000	12000	275000	31-Dec-09	DURHAM	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	ALTAVISTA	VA	VIRGINIA	USA	US Mid Atlantic
Ernst & Young LLP	2800610	40000	803338	763338	3603950	28-Oct-11	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	2311000	50000	1186000	1133000	3497000	30-Jun-13	EL SEGUNDO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	927800	21000	253896	232896	1181700	31-Dec-09	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	892775	263154	905204	640550	1797980	31-Dec-09	LEXINGTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	SAN JOSE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1410000	110031	368409	94294	1778410	31-Dec-11	MECHANICSBURG	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	530000	114700	121200	0	651200	31-Dec-11	STUART	FL	FLORIDA	USA	US Southeast
Grant Thornton LLP	200000	0	0	0	200000	31-Dec-11	AUSTIN	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	29200000	2300000	2500000	200000	31700000	24-Sep-10	NEUHAUSEN AM RHEINFALL	V8	SWITZERLAND	SWITZERLAND	Foreign
Ernst & Young LLP	1638860	103357	267454	162102	1906310	31-Dec-10	CHATTANOOGA	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	BOULDER	CO	COLORADO	USA	US West
KPMG LLP	2544000	55000	101000	46000	2645000	31-Dec-10	ST LOUIS	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-10	OSBORNE PARK WA	C3	AUSTRALIA	AUSTRALIA	Foreign
unknown	0	0	0	0	0	31-Dec-09	RUIAN CITY	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-12	LAS VEGAS	NV	NEVADA	USA	US West
KPMG LLP	2200300	218684	720513	501829	2920810	31-Dec-11	SASKATOON	A9	SASKATCHEWAN	CANADA	Canada
Ernst & Young LLP	7900000	2700000	12800000	10100000	20700000	31-Dec-09	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
Ernst & Young LLP	2113000	1075000	3406000	2331000	5519000	31-Dec-12	LEXINGTON	KY	KENTUCKY	USA	US Mid Atlantic
McGladrey & Pullen LLP	800915	108181	138181	0	939096	31-Dec-11	ATLANTA	GA	GEORGIA	USA	US Southeast
KPMG LLP	3993610	293700	1265560	941857	5259170	2-Feb-13	PLANO	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	RENO	NV	NEVADA	USA	US West
PricewaterhouseCoopers LLP	1624940	217500	267381	41881	1892320	31-Dec-09	ATLANTA	GA	GEORGIA	USA	US Southeast
Grant Thornton LLP	268269	0	0	0	268269	30-Apr-11	BENTONVILLE	AR	ARKANSAS	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	GREAT FALLS	MT	MONTANA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-11	BALTIMORE	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	ALBUQUERQUE	NM	NEW MEXICO	USA	US Southwest
PricewaterhouseCoopers LLP	1562000	719000	1351000	630000	2913000	31-Dec-12	BEIJING	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-09	BRANFORD	CT	CONNECTICUT	USA	US New England
Deloitte & Touche LLP	0	0	0	0	0	30-Sep-13	ST LOUIS	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	ADDISON	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	1270000	0	0	0	1270000	31-Dec-09	MONTE CARLO MC	O9	MONACO	MONACO	Foreign
unknown	0	0	0	0	0	27-Dec-09	FAIRFAX	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
Deloitte & Touche LLP	1055990	0	654250	654250	1710240	31-Dec-09	ATLANTA	GA	GEORGIA	USA	US Southeast
Grant Thornton LLP	1014000	0	371000	371000	1385000	31-Dec-09	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Jul-12	MONTREAL	A8	QUEBEC	CANADA	Canada
Ernst & Young LLP	668000	0	2850	2850	670850	31-Dec-11	PANAMA CITY	R1	PANAMA	PANAMA	Foreign
McGladrey & Pullen LLP	152300	0	10900	10900	163200	31-Dec-09	SAN DIEGO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1051940	21250	23650	0	1075590	3-Oct-09	SINGAPORE	U0	SINGAPORE	SINGAPORE	Foreign
KPMG LLP	489000	0	68758	0	557758	31-Dec-12	IRVINE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	2-Jan-10	CUYAHOGA FALLS	OH	OHIO	USA	US Midwest
Grant Thornton LLP	302705	24840	34280	0	336985	31-Dec-10	RIVERHEAD	NY	NEW YORK	USA	US Mid Atlantic
Dale Matheson Carr-Hilton LaBonte LLP	85889	17709	17709	0	103598	31-Dec-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
KPMG LLP	740000	0	0	0	740000	3-Jan-09	ST LOUIS	MO	MISSOURI	USA	US Southeast
PricewaterhouseCoopers LLP	1175000	0	41600	40000	1216600	31-Dec-09	SNYDER	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	16000000	2900000	3300000	300000	19300000	31-Dec-10	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	388260	34580	133726	99146	521986	31-Dec-10	LEBEC	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	5555000	276000	431000	148000	5986000	28-Jun-13	GEORGETOWN	L2	IRELAND	IRELAND	Foreign
PricewaterhouseCoopers LLP	3851500	794386	1413700	129530	5265210	31-Dec-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
PricewaterhouseCoopers LLP	1591690	0	1481220	1478620	3072910	31-Dec-10	COSTA MESA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Mar-13	IRVINE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	ONTARIO	CA	CALIFORNIA	USA	US West
KPMG LLP	710000	0	0	0	710000	31-Dec-11	SAN RAFAEL	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	9694780	582522	2000960	1260910	11695700	31-Dec-10	RYE	NY	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	405000	0	0	0	405000	31-Dec-09	DALLAS	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1733890	158995	630920	471925	2364810	31-Dec-12	CHICAGO	IL	ILLINOIS	USA	US Midwest
Dixon Hughes PLLC	438745	1500	1500	0	440245	31-Dec-10	BLUEFIELD	VA	VIRGINIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1242000	0	40000	39000	1282000	31-Dec-10	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	1790000	10000	10000	0	1800000	31-Dec-09	BOISE	ID	IDAHO	USA	US West
Deloitte & Touche LLP	5327000	584000	1400000	816000	6727000	31-Dec-09	FRANKLIN	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	CLARKSVILLE	TN	TENNESSEE	USA	US Southeast
Deloitte & Touche LLP	2848000	423000	1116000	97000	3964000	31-Dec-10	CLEVELAND	OH	OHIO	USA	US Midwest
PricewaterhouseCoopers LLP	863432	0	326674	22200	1190110	31-Dec-10	POUGHKEEPSIE	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1757600	0	22231	0	1779830	31-Dec-12	BEIJING	F4	CHINA	CHINA	Foreign
Deloitte & Touche LLP	3000000	200000	1300000	1100000	4300000	3-Oct-09	LAS VEGAS	NV	NEVADA	USA	US West
DKM Certified Public Accountants	0	0	0	0	0	31-Dec-12	QUITO	H1	ECUADOR	ECUADOR	Foreign
BDO USA LLP	460099	60700	60700	0	520799	31-Dec-12	SAN RAMON	CA	CALIFORNIA	USA	US West
Frost PLLC	219206	19328	19328	0	238534	2-Jun-12	JACKSON	MS	MISSISSIPPI	USA	US Southeast
Deloitte & Touche LLP	608119	43862	195612	50000	803731	31-Dec-12	ELY CAMBRIDGESHIRE	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
KPMG LLP	8807500	1296100	1296100	0	10103600	31-Dec-11	LOS ANGELES	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Oct-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Deloitte & Touche LLP	1368900	160444	246887	86443	1615790	31-Dec-11	FAIRFAX	VA	VIRGINIA	USA	US Mid Atlantic
Ernst & Young LLP	1011100	0	465909	465909	1477010	1-Jan-11	ROCKFORD	MI	MICHIGAN	USA	US Midwest
KPMG LLP	550000	0	1000	1000	551000	31-Mar-13	CHATSWORTH	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	VENTURA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Dec-11	TAMPA	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	1784100	0	0	0	1784100	30-Jun-10	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	HAYWARD	CA	CALIFORNIA	USA	US West
Ehrhardt Keefe Steiner & Hottman PC	210000	6671	47341	40670	257341	31-Aug-12	PLATTEVILLE	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Oct-11	BURNABY	A1	BRITISH COLUMBIA	CANADA	Canada
McGladrey & Pullen LLP	559500	45000	63100	13100	622600	31-Dec-09	SOUTHPORT	CT	CONNECTICUT	USA	US New England
KPMG LLP	2473040	0	484616	484616	2957660	31-Dec-10	BELLEVUE	WA	WASHINGTON	USA	US West
KPMG LLP	1253250	0	2190	0	1255440	31-Dec-10	SAN DIEGO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Dec-10	BOSTON	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	856900	0	0	0	856900	31-Dec-09	STILLWATER	OK	OKLAHOMA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	MORRISVILLE	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	CLEVELAND	OH	OHIO	USA	US Midwest
KPMG LLP	632500	0	16668	16668	649168	31-Dec-09	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	WOODLANDS	TX	TEXAS	USA	US Southwest
Rothstein Kass & Company PC	81000	0	8500	8500	89500	31-Dec-09	MADRID	U3	SPAIN	SPAIN	Foreign
Deloitte & Touche LLP	628253	66000	156400	90400	784653	30-Jun-09	CINCINNATI	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	CENTRAL	K3	HONG KONG	HONG KONG	Foreign
PricewaterhouseCoopers LLP	766000	487000	648000	161000	1414000	31-Dec-09	OLATHE	KS	KANSAS	USA	US Midwest
Ernst & Young LLP	2184410	39950	205208	165258	2389620	31-Dec-11	YOUNGSVILLE	NC	NORTH CAROLINA	USA	US Southeast
Ernst & Young LLP	2853000	5119000	5896000	777000	8749000	31-Dec-09	INDIANAPOLIS	IN	INDIANA	USA	US Midwest
unknown	0	0	0	0	0	30-Apr-09	CALGARY	A0	ALBERTA	CANADA	Canada
Ernst & Young LLP	0	0	0	0	0	30-Sep-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	759521	0	97161	97161	856682	30-Nov-10	DAYTONA BEACH	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-09	GEORGETOWN	MA	MASSACHUSETTS	USA	US New England
BDO USA LLP	1731000	0	0	0	1731000	31-Mar-13	LAWRENCE	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-13	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
Grant Thornton LLP	382080	0	0	0	382080	31-Dec-09	OLNEY	MD	MARYLAND	USA	US Mid Atlantic
KPMG LLP	1056000	20000	20000	0	1076000	30-Sep-12	ST LOUIS	MO	MISSOURI	USA	US Southeast
PricewaterhouseCoopers LLP	274000	0	31000	29000	305000	31-Dec-09	SAN DIEGO	CA	CALIFORNIA	USA	US West
KPMG LLP	2260500	65700	154200	88500	2414700	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	664878	39000	322546	283546	987424	31-Dec-09	GREENSBORO	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	MIAMI	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	567000	58000	134000	76000	701000	31-Dec-12	MIGDAL HAEMEK	L3	ISRAEL	ISRAEL	Foreign
Ernst & Young LLP	3235000	350100	457194	107094	3692190	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	234947	138993	138993	0	373940	31-Dec-09	RALEIGH	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	SIMSBURY	CT	CONNECTICUT	USA	US New England
Deloitte & Touche LLP	1050000	0	80000	80000	1130000	31-Dec-12	Beijing	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	30-Jun-12	NAPLES	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	STUDIO CITY	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	900669	86150	87950	0	988619	28-May-11	IRVINE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Mar-10	TORONTO	A6	ONTARIO	CANADA	Canada
KPMG LLP	252500	0	35300	35300	287800	31-Dec-09	CANANDAIGUA	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	HARRISON	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
PricewaterhouseCoopers LLP	1439000	112500	405000	291000	1844000	2-Jan-10	THOMASVILLE	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	BROOKLYN	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1012550	45179	211928	164589	1224480	27-Feb-10	FORT WORTH	TX	TEXAS	USA	US Southwest
McGladrey LLP	426000	0	0	0	426000	27-Apr-13	FT. LAUDERDALE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	30-Sep-12	AUSTIN	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	SCOTTSDALE	AZ	ARIZONA	USA	US Southwest
PricewaterhouseCoopers LLP	1170410	0	68815	68815	1239220	30-Sep-11	HOUSTON	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	351500	25900	57700	31800	409200	31-Dec-11	MAJURO	1T	MARSHALL ISLANDS	MARSHALL ISLANDS	Foreign
Deloitte & Touche LLP	5204310	195128	503413	251261	5707720	31-Dec-12	SEOUL	M5	KOREA (SOUTH)	KOREA (SOUTH)	Foreign
unknown	0	0	0	0	0	31-Mar-10	BLAINE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Aug-10	CARSON CITY	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	30-Sep-10	POST FALLS	ID	IDAHO	USA	US West
unknown	0	0	0	0	0	30-Sep-10	BALTIMORE	MD	MARYLAND	USA	US Mid Atlantic
KPMG LLP	408871	58000	170297	112297	579168	31-Dec-12	TOMS RIVER	NJ	NEW JERSEY	USA	US Mid Atlantic
KPMG LLP	573320	0	51000	51000	624320	31-Dec-09	NORTH BILLERICA	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	583250	0	1500	0	584750	31-Dec-09	LEXINGTON	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	486000	0	30000	30000	516000	31-Dec-10	LAKE FOREST	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	3407130	246017	2238480	1992460	5645610	30-Jun-09	LISLE	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	2183000	1356000	1455000	99000	3638000	31-Dec-10	FORT WORTH	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	LITCHFIELD	CT	CONNECTICUT	USA	US New England
Grant Thornton LLP	553201	68145	164555	0	717756	31-Dec-12	CHARLESTON	SC	SOUTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	CLEVELAND	OH	OHIO	USA	US Midwest
Ernst & Young LLP	2600000	100000	100000	0	2700000	31-Mar-12	DUBLIN	L2	IRELAND	IRELAND	Foreign
PricewaterhouseCoopers LLP	4377000	415000	915000	488000	5292000	29-Jan-11	FRAMINGHAM	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	FREDERICK	MD	MARYLAND	USA	US Mid Atlantic
BDO Canada LLP	217624	0	2748	2748	220372	31-Mar-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
GHP Horwath PC	994207	12746	35869	23123	1030080	31-Dec-09	TAIPEI	F5	TAIWAN (CHINA)	TAIWAN (CHINA)	Foreign
KPMG LLP	1545000	14000	26000	12000	1571000	3-Oct-09	EDEN PRAIRIE	MN	MINNESOTA	USA	US Midwest
PricewaterhouseCoopers LLP	2572490	350927	977150	626223	3549640	25-Sep-10	WATERBURY	VT	VERMONT	USA	US New England
unknown	0	0	0	0	0	31-Dec-10	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-09	PONTE VEDRA BEACH	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-10	DONGLI DISTRICT HARBIN	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-11	PALO ALTO	CA	CALIFORNIA	USA	US West
KPMG LLP	417000	0	0	0	417000	31-Dec-11	FAIRFAX	VA	VIRGINIA	USA	US Mid Atlantic
Yount Hyde & Barbour PC	102500	21300	29792	8492	132292	31-Dec-09	BLACKSBURG	VA	VIRGINIA	USA	US Mid Atlantic
JonesBaggett LLP	140001	0	8000	8000	148001	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	ABBOTSFORD	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-11	BEAVERCREEK	OH	OHIO	USA	US Midwest
Deloitte & Touche LLP	1100000	0	0	0	1100000	31-Dec-11	BEIJING	F4	CHINA	CHINA	Foreign
PricewaterhouseCoopers LLP	70000	12000	17000	0	87000	31-Dec-12	REHOVOT	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	2318590	0	511418	508223	2830010	30-Jun-09	DOWNERS GROVE	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	870000	62000	485000	423000	1355000	31-Dec-12	LEHI	UT	UTAH	USA	US West
unknown	0	0	0	0	0	31-Dec-09	ALPHARETTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
unknown	0	0	0	0	0	31-Dec-11	SAN DIEGO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1105470	440328	1363240	922913	2468710	31-Oct-12	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	30-Nov-11	PASADENA	CA	CALIFORNIA	USA	US West
KPMG LLP	2815000	803000	1070000	267000	3885000	2-Feb-13	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
BDO Seidman LLP	445000	110000	110000	0	555000	31-Jan-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
BDO USA LLP	551413	0	0	0	551413	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	2678000	140000	459000	319000	3137000	31-Dec-10	LIVONIA	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	28-Feb-10	DURANGO	CO	COLORADO	USA	US West
PricewaterhouseCoopers LLP	2265000	0	841635	840030	3106640	26-Sep-09	WIPPANY	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	11813900	1534270	7057650	3068540	18871600	31-Dec-11	STOCKHOLM	V7	SWEDEN	SWEDEN	Foreign
Grant Thornton LLP	529818	0	1878	1878	531696	29-Jun-13	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	GUANGXI PROVINCE	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-12	CLEARWATER	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	29000000	1200000	2300000	600000	31300000	31-Dec-11	LUXEMBOURG	N4	LUXEMBOURG	LUXEMBOURG	Foreign
unknown	0	0	0	0	0	31-Dec-12	BOISE	ID	IDAHO	USA	US West
Deloitte & Touche LLP	1034800	142045	167992	25947	1202790	1-Jan-11	SIDNEY	NE	NEBRASKA	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-12	TUSTIN	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1061810	178945	522010	336936	1583820	31-Dec-12	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	30-Jun-11	CLEARWATER	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	HANOVER	MD	MARYLAND	USA	US Mid Atlantic
BDO USA LLP	334000	0	0	0	334000	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	617421	48455	128879	80425	746300	30-Jun-11	MISSISSAUGA	A6	ONTARIO	CANADA	Canada
Deloitte & Touche LLP	961562	15500	24183	6340	985745	31-Dec-10	CINCINNATI	OH	OHIO	USA	US Midwest
KPMG LLP	525000	0	0	0	525000	30-Jun-10	ATCHISON	KS	KANSAS	USA	US Midwest
Ernst & Young LLP	24486600	443000	779161	281166	25265800	31-May-10	REDWOOD CITY	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	COLUMBUS	OH	OHIO	USA	US Midwest
Grant Thornton LLP	529210	24900	24900	0	554110	31-Dec-09	CALABASAS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	REDWOOD CITY	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	604000	32000	242000	208000	846000	31-Dec-09	SAN DIEGO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	670000	122785	469576	346791	1139580	31-Dec-10	BIRMINGHAM	AL	ALABAMA	USA	US Southeast
PricewaterhouseCoopers LLP	2900000	600000	1300000	700000	4200000	29-Sep-12	LAS VEGAS	NV	NEVADA	USA	US West
KPMG LLP	3901000	54000	84000	30000	3985000	31-Dec-11	CALHOUN	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	WEST LAFAYETTE	IN	INDIANA	USA	US Midwest
KPMG LLP	935500	17500	229850	172802	1165350	1-Apr-11	JACKSONVILLE	FL	FLORIDA	USA	US Southeast
McGladrey LLP	1009820	19571	19571	0	1029390	30-Apr-12	RUTLAND	VT	VERMONT	USA	US New England
KPMG LLP	1190660	92800	92800	0	1283460	31-Dec-10	ST LOUIS	MO	MISSOURI	USA	US Southeast
EKS&H LLLP	0	0	0	0	0	31-Dec-12	VANCOUVER	CO	COLORADO	USA	US West
GHP Horwath PC	57200	5800	5800	0	63000	31-Aug-10	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-11	WALTHAM	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-12	DALLAS	TX	TEXAS	USA	US Southwest
Lurie Besikof Lapidus & Company LLP	32500	15000	21170	5500	53670	31-Dec-10	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
KPMG LLP	1044000	290000	290000	0	1334000	31-Dec-11	LOS ANGELES	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1257000	1995	136392	134397	1393390	31-Dec-09	FRANKLIN	TN	TENNESSEE	USA	US Southeast
Ernst & Young LLP	1085820	639165	941125	299965	2026940	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
McGladrey & Pullen LLP	304000	140000	140000	0	444000	31-Dec-09	SANTA MONICA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	AGOURA HILLS	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	25400000	5100000	10600000	5000000	36000000	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	JUPITER	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	TERADYON	L3	ISRAEL	ISRAEL	Foreign
Ernst & Young LLP	991473	32500	437773	405273	1429250	31-Dec-10	ATLANTA	GA	GEORGIA	USA	US Southeast
KPMG LLP	1295500	35000	256419	221419	1551920	31-Dec-09	FORT WORTH	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	28-Feb-10	UPTON	WY	WYOMING	USA	US West
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Mazars LLP (United States)	857000	8500	8500	0	865500	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	567494	0	43839	42139	611333	2-Jan-11	SUNNYVALE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	NEWTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	TAMPA	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	1467450	0	107646	107646	1575100	30-Jan-10	COLUMBUS	OH	OHIO	USA	US Midwest
Deloitte & Touche LLP	1311680	0	0	0	1311680	28-Jun-09	SAN JOSE	CA	CALIFORNIA	USA	US West
KPMG LLP	893600	36500	36500	0	930100	31-Dec-12	PEORIA	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	KOWLOON	K3	HONG KONG	HONG KONG	Foreign
unknown	0	0	0	0	0	30-Sep-09	MOAB	UT	UTAH	USA	US West
Deloitte & Touche LLP	6043460	360301	571615	125713	6615080	26-Dec-09	BOCA RATON	FL	FLORIDA	USA	US Southeast
BDO USA LLP	507023	0	0	0	507023	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	1628000	0	0	0	1628000	31-Dec-11	DALLAS	TX	TEXAS	USA	US Southwest
KPMG LLP	925000	1660000	1722000	52000	2647000	31-Dec-11	MANCHESTER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-10	THE WOODLANDS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Aug-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	3132400	122090	299548	177458	3431950	30-Apr-11	KANSAS CITY	MO	MISSOURI	USA	US Southeast
Deloitte & Touche LLP	9200000	1700000	3500000	1800000	12700000	31-Mar-13	SINGAPORE	U0	SINGAPORE	SINGAPORE	Foreign
unknown	0	0	0	0	0	31-Dec-09	CALGARY	A0	ALBERTA	CANADA	Canada
Deloitte & Touche LLP	1054800	0	178625	178625	1233420	31-Dec-09	PASADENA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	VANCOUVER	CA	CALIFORNIA	USA	US West
KPMG LLP	0	0	0	0	0	31-Dec-10	TEMPE	AZ	ARIZONA	USA	US Southwest
KPMG LLP	748100	0	2006	2006	750106	31-Dec-09	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	445200	257076	295826	38750	741026	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	1271000	188000	1007380	285580	2278380	31-Dec-10	PHOENIX	AZ	ARIZONA	USA	US Southwest
KPMG LLP	1564500	179200	877200	698000	2441700	31-Dec-12	BLOOMFIELD	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	29-Feb-12	SPOKANE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-09	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-09	MIAMI	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	3493620	387071	764158	367987	4257780	31-Dec-09	CHICAGO	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	1287000	0	440000	263000	1727000	31-Dec-12	SAN JOSE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	698000	0	172000	172000	870000	31-Dec-12	HSINCHU COUNTY	F5	TAIWAN (CHINA)	TAIWAN (CHINA)	Foreign
KPMG LLP	1633940	25453	294365	266827	1928300	31-Dec-10	SHAWNEE MISSION	KS	KANSAS	USA	US Midwest
KPMG LLP	834700	17100	17100	0	851800	4-Jan-09	CHICAGO	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	1567000	394000	771000	377000	2338000	30-Sep-10	CLEVELAND	OH	OHIO	USA	US Midwest
PricewaterhouseCoopers LLP	1717500	46000	380000	334000	2097500	31-Dec-09	KING OF PRUSSIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	WESLEY CHAPEL	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	7058780	627447	1882340	1098030	8941120	31-Dec-09	AMSTERDAM	P7	NETHERLANDS	NETHERLANDS	Foreign
Deloitte & Touche LLP	5612000	602000	2122000	1520000	7734000	1-Jan-11	PLEASANTON	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	3089500	1000	166000	165000	3255500	25-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-10	DALLAS	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	601619	24483	205187	164529	806806	31-Dec-10	SOUTH JORDAN	UT	UTAH	USA	US West
UHY LLP	448458	0	0	0	448458	3-Jan-09	NAUGATUCK	CT	CONNECTICUT	USA	US New England
Deloitte & Touche LLP	1400000	0	0	0	1400000	31-Dec-09	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-09	ENGLEWOOD	CO	COLORADO	USA	US West
SingerLewak LLP	238000	87108	87108	0	325108	31-Dec-12	MARLBOROUGH	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	644000	0	1500	0	645500	31-Dec-09	FT. LAUDERDALE	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	605890	0	0	0	605890	31-Dec-09	CANONSBURG	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	476819	145729	216734	69000	693553	31-Dec-12	CALGARY	A0	ALBERTA	CANADA	Canada
Ernst & Young LLP	448750	32270	69575	37305	518325	2-Mar-13	INDIANAPOLIS	IN	INDIANA	USA	US Midwest
Elliott Davis LLC/PLLC	221500	27720	112396	52575	333896	31-Dec-10	GREENVILLE	SC	SOUTH CAROLINA	USA	US Southeast
KPMG LLP	750000	0	195900	195900	945900	31-Dec-11	HARRISBURG	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	7696500	333900	600700	266800	8297200	24-Sep-11	CUPERTINO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	4700000	1000000	5600000	4600000	10300000	31-Dec-10	PARSIPPANY	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	ORLANDO	FL	FLORIDA	USA	US Southeast
Grant Thornton LLP	646121	0	28461	28461	674582	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	4806000	1985000	2395000	410000	7201000	29-Jan-11	WAYNE	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	LA CRESCENTA	CA	CALIFORNIA	USA	US West
KPMG LLP	578000	0	0	0	578000	30-Apr-12	ATLANTA	GA	GEORGIA	USA	US Southeast
PricewaterhouseCoopers LLP	1111240	0	0	0	1111240	31-Dec-10	SHANGHAI	F4	CHINA	CHINA	Foreign
PricewaterhouseCoopers LLP	1638600	145826	199945	48119	1838550	3-Apr-09	CARLSBAD	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1631880	254001	608186	50598	2240070	31-Dec-11	CALGARY	A0	ALBERTA	CANADA	Canada
KPMG LLP	997560	0	0	0	997560	31-Dec-11	INDIANA	PA	PENNSYLVANIA	USA	US Mid Atlantic
BDO Canada LLP	182375	0	2199	2199	184574	31-Dec-11	TORONTO	A6	ONTARIO	CANADA	Canada
PricewaterhouseCoopers LLP	35700000	6600000	11500000	4400000	47200000	31-Dec-11	DEARBORN	MI	MICHIGAN	USA	US Midwest
BDO Seidman LLP	300746	0	0	0	300746	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	SALT LAKE CITY	UT	UTAH	USA	US West
Ernst & Young LLP	1072000	9000	104000	95000	1176000	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
RubinBrown LLP	250000	30550	48050	17500	298050	31-Dec-11	CLAYTON	MO	MISSOURI	USA	US Southeast
KPMG LLP	13114000	245000	377000	132000	13491000	31-Dec-10	ENGLEWOOD	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-11	NAPERVILLE	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	CARSON CITY	NV	NEVADA	USA	US West
Ernst & Young LLP	11127900	1212650	1801150	0	12929000	31-Dec-11	STAVANGER	Q8	NORWAY	NORWAY	Foreign
unknown	0	0	0	0	0	5-Nov-11	OCALA	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	30-Sep-10	BROOKLYN	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	SOUTH SAN FRANCISCO	CA	CALIFORNIA	USA	US West
KPMG LLP	462500	0	95591	95591	558091	31-Dec-10	BETHLEHEM	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	11208000	424000	2403000	443000	13611000	31-Dec-12	BAD HOMBURG	2M	GERMANY	GERMANY	Foreign
Deloitte & Touche LLP	2366700	147200	1406600	1259400	3773300	31-Dec-11	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
unknown	0	0	0	0	0	31-Dec-11	SAN DIEGO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1803910	391070	510634	119564	2314550	31-Dec-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Deloitte & Touche LLP	2865000	500000	500000	0	3365000	31-Dec-11	SYLMAR	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	2332000	1072000	2167000	0	4499000	31-Dec-12	CHICAGO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Mar-10	BOULDER	CO	COLORADO	USA	US West
Yount Hyde & Barbour PC	112000	26250	34000	7750	146000	31-Dec-12	BLACKSBURG	VA	VIRGINIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	7357000	207000	379000	172000	7736000	31-Dec-12	RIO DE JANEIRO	D5	BRAZIL	BRAZIL	Foreign
PricewaterhouseCoopers LLP	15505000	1385000	8820000	7380000	24325000	30-Jul-11	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	HERNDON	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	PROVIDENCE	RI	RHODE ISLAND	USA	US New England
Deloitte & Touche LLP	3179950	1581690	1948380	133942	5128320	31-Dec-09	CALGARY	A0	ALBERTA	CANADA	Canada
KPMG LLP	119575	0	0	0	119575	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	990000	0	40000	40000	1030000	31-Jul-11	FARMINGDALE	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	593516	0	41923	41923	635439	31-Dec-09	ALISO VIEJO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Sep-11	MCLEAN	VA	VIRGINIA	USA	US Mid Atlantic
KPMG LLP	1424800	153680	278958	125278	1703760	31-Dec-11	SCOTTSDALE	AZ	ARIZONA	USA	US Southwest
Ernst & Young LLP	2303250	18540	897565	854025	3200810	31-Jan-11	SAN RAFAEL	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1295590	130000	190000	60000	1485590	30-Apr-10	LOUISVILLE	KY	KENTUCKY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	899515	0	255552	245566	1155070	31-Dec-12	Greenwich	ct	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-10	TEL AVIV	L3	ISRAEL	ISRAEL	Foreign
unknown	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-09	VICTORIA	C3	AUSTRALIA	AUSTRALIA	Foreign
unknown	0	0	0	0	0	31-Mar-12	REDONDO BEACH	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Aug-10	SPOKANE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-11	NEWPORT BEACH	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	INDIANAPOLIS	IN	INDIANA	USA	US Midwest
PricewaterhouseCoopers LLP	750000	60000	60000	0	810000	31-Dec-12	BOSTON	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	100000	0	100000	100000	200000	31-Dec-12	TULSA	OK	OKLAHOMA	USA	US Southwest
unknown	0	0	0	0	0	30-Apr-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Jul-13	MILPITAS	CA	CALIFORNIA	USA	US West
KPMG LLP	582000	74500	122000	47500	704000	31-Dec-12	LEE	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	945666	0	0	0	945666	31-Dec-12	NEW ORLEANS	LA	LOUISIANA	USA	US Southeast
Ernst & Young LLP	2568790	0	41764	39604	2610550	1-Nov-09	HOUSTON	TX	TEXAS	USA	US Southwest
Marcum LLP	1766000	0	0	0	1766000	31-Dec-12	LOS ANGELES	CA	CALIFORNIA	USA	US West
Eisner LLP	583631	10650	108568	97918	692199	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	FRANKFORT	KY	KENTUCKY	USA	US Mid Atlantic
unknown	0	0	0	0	0	2-Jan-10	SAN DIEGO	CA	CALIFORNIA	USA	US West
BDO Seidman LLP	1460870	25238	25238	0	1486100	30-Apr-10	SPRINGFIELD	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	135023	0	14687	14687	149710	30-Jun-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-11	ADDISON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	2406000	0	121000	121000	2527000	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Jun-10	CLEARWATER	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	WHEAT RIDGE	CO	COLORADO	USA	US West
Ernst & Young LLP	3341490	0	389009	389009	3730500	31-Mar-09	TOKYO	M0	JAPAN	JAPAN	Foreign
unknown	0	0	0	0	0	31-Oct-11	WESTPORT	CT	CONNECTICUT	USA	US New England
Deloitte & Touche LLP	1445000	5000	37000	30000	1482000	31-Dec-11	CAMBRIDGE	MA	MASSACHUSETTS	USA	US New England
KPMG LLP	1200000	0	41000	41000	1241000	31-Dec-09	GOLETA	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	6908320	158659	1650340	1491680	8558660	31-Dec-11	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
unknown	0	0	0	0	0	31-Dec-10	PALM SPRINGS	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	52309300	0	16168300	475540	68477700	31-Dec-12	EDINBURGH	L2	IRELAND	IRELAND	Foreign
PricewaterhouseCoopers LLP	4348300	914481	1023680	102000	5371980	29-Dec-12	WILMINGTON	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	860000	0	199000	194000	1059000	31-Dec-10	BOSTON	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	5102000	3330000	5142000	1806000	10244000	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	HARBIN	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Oct-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-10	NORTHBROOK	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	2657470	81526	244123	160908	2901600	31-Mar-11	RICHMOND	VA	VIRGINIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Dec-12	BUENOS AIRES	C1	ARGENTINA	ARGENTINA	Foreign
Ernst & Young LLP	3500000	200000	1500000	1300000	5000000	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	LIVINGSTON	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	WALDORF	MD	MARYLAND	USA	US Mid Atlantic
Deloitte & Touche LLP	1438000	27000	59000	5000	1497000	31-Dec-09	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1500000	100000	300000	200000	1800000	31-Dec-09	HONOLULU	HI	HAWAII	USA	US West
BDO USA LLP	542000	15000	15000	0	557000	31-Dec-10	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
PricewaterhouseCoopers LLP	1024100	142337	142337	0	1166430	31-Dec-11	MEXICO DF	O5	MEXICO	MEXICO	Foreign
PricewaterhouseCoopers LLP	4800000	500000	2500000	2000000	7300000	3-Jan-09	BATTLE CREEK	MI	MICHIGAN	USA	US Midwest
PricewaterhouseCoopers LLP	632000	0	15900	14100	647900	31-Dec-12	BOTHELL	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-10	BOCA RATON	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	HUNTERSVILLE	NC	NORTH CAROLINA	USA	US Southeast
Ernst & Young LLP	401200	0	0	0	401200	31-Dec-11	HOUMA	LA	LOUISIANA	USA	US Southeast
KPMG LLP	1236700	0	1500	0	1238200	31-Dec-10	LAFAYETTE	LA	LOUISIANA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	HARRISBURG	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-13	BELLINGHAM	WA	WASHINGTON	USA	US West
Deloitte & Touche LLP	7692000	784000	1711000	927000	9403000	30-Nov-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	3063000	65000	165000	100000	3228000	31-Dec-10	SUGAR LAND	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-09	PARKVILLE VICTORIA	C3	AUSTRALIA	AUSTRALIA	Foreign
unknown	0	0	0	0	0	31-Dec-11	ATLANTA	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	1030000	0	570000	570000	1600000	30-Jun-12	MOUNT AIRY	NC	NORTH CAROLINA	USA	US Southeast
PricewaterhouseCoopers LLP	2010040	0	57500	0	2067540	2-Jan-11	TROY	MI	MICHIGAN	USA	US Midwest
Ernst & Young LLP	5786900	513600	1137700	624100	6924600	30-Sep-11	PASADENA	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1611540	23995	220125	196130	1831670	31-Dec-11	CHICAGO	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	1060500	0	242000	242000	1302500	31-Dec-10	OAK BROOK	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	2202800	419100	1142800	723700	3345600	30-Nov-11	FAIRLAWN	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	30-Sep-11	GARDEN GROVE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1234000	0	58000	58000	1292000	31-Dec-09	DENVER	CO	COLORADO	USA	US West
BDO USA LLP	232725	0	44126	0	276851	30-Sep-10	VIENNA	VA	VIRGINIA	USA	US Mid Atlantic
Deloitte & Touche LLP	5513000	4334000	4416000	62000	9929000	31-Dec-12	JUNO BEACH	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	BEIJING	F4	CHINA	CHINA	Foreign
BDO USA LLP	1141000	4000	4000	0	1145000	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	1293780	0	367660	279906	1661440	31-Dec-10	SAN DIEGO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	862149	307703	307703	0	1169850	31-Dec-09	SAO PAULO	D5	BRAZIL	BRAZIL	Foreign
KPMG LLP	455000	0	39000	3000	494000	31-Dec-09	COLUMBIA	MD	MARYLAND	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1780690	4400	95075	89175	1875770	31-Dec-11	WALTHAM	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-10	CARSON CITY	NV	NEVADA	USA	US West
PricewaterhouseCoopers LLP	1538150	80000	215343	46000	1753490	31-Dec-10	SHOREVIEW	MN	MINNESOTA	USA	US Midwest
BDO USA LLP	862000	9500	9500	0	871500	3-Oct-10	CHELMSFORD	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	380000	0	74000	74000	454000	31-Dec-11	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Oct-10	LOS ANGELES	CA	CALIFORNIA	USA	US West
KPMG LLP	3805580	2510	133621	131111	3939200	31-Dec-09	NORTH ANDOVER	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Mar-13	CLEARWATER	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	818956	5000	6995	0	825951	31-Dec-12	ALISO VIEJO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	WEST VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	2377180	675074	1471010	647170	3848190	31-Mar-09	SANTA MONICA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-11	BALCATTA	C3	AUSTRALIA	AUSTRALIA	Foreign
Crowe Horwath LLP	215000	0	34585	34585	249585	31-Dec-12	GLEN HEAD	NY	NEW YORK	USA	US Mid Atlantic
BDO USA LLP	2044920	44661	59670	15009	2104590	31-Dec-12	TULSA	OK	OKLAHOMA	USA	US Southwest
PricewaterhouseCoopers LLP	667000	0	1800	0	668800	31-Dec-10	RALEIGH	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	HINSDALE	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Jul-11	RENO	NV	NEVADA	USA	US West
Ernst & Young LLP	1955000	108000	112000	4000	2067000	28-Feb-09	WATERLOO	A6	ONTARIO	CANADA	Canada
PricewaterhouseCoopers LLP	10400000	800000	2400000	1600000	12800000	31-Dec-09	TAYLOR	MI	MICHIGAN	USA	US Midwest
Ernst & Young LLP	2555000	25000	47000	22000	2602000	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	1447000	97000	97000	0	1544000	31-Dec-09	ST LOUIS	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	804473	0	0	0	804473	31-Dec-12	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-10	ORLANDO	FL	FLORIDA	USA	US Southeast
BDO USA LLP	560726	21862	21862	0	582588	30-Sep-10	AUSTIN	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Mar-09	LAS VEGAS	NV	NEVADA	USA	US West
KPMG LLP	628100	90000	422851	331201	1050950	29-Dec-12	COLMAR	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	15000000	630000	1405000	775000	16405000	31-Dec-11	OVERLAND PARK	KS	KANSAS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	PHOENIX	AZ	ARIZONA	USA	US Southwest
KPMG LLP	2187000	180000	180000	0	2367000	27-Nov-10	ST PAUL	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1526710	237663	766589	527126	2293300	31-Dec-12	BOSTON	MA	MASSACHUSETTS	USA	US New England
Crowe Horwath LLP	201550	0	25686	0	227236	30-Jun-13	COVINA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-09	GREENVILLE	SC	SOUTH CAROLINA	USA	US Southeast
Ernst & Young LLP	1283000	131000	188000	57000	1471000	31-Dec-11	DEERFIELD	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	1366270	316600	349033	32432	1715300	31-Dec-12	CURITIBA	D5	BRAZIL	BRAZIL	Foreign
KPMG LLP	500000	0	196800	196800	696800	31-Mar-10	INDIANAPOLIS	IN	INDIANA	USA	US Midwest
Deloitte & Touche LLP	815000	0	64000	64000	879000	2-Jan-11	SYRACUSE	NY	NEW YORK	USA	US Mid Atlantic
BDO Seidman LLP	471500	41300	41300	0	512800	31-Dec-09	SAN DIEGO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1076180	156272	176272	20000	1252450	31-Dec-12	ELMSFORD	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	340000	84000	149000	65000	489000	31-Dec-11	AIRPORT CITY LOD	L3	ISRAEL	ISRAEL	Foreign
unknown	0	0	0	0	0	31-Dec-10	RYE	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	2823500	79000	3403600	3324600	6227100	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	688292	84240	258120	171885	946412	31-Dec-11	TEMPE	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	LOS ANGELES	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	520000	12000	12000	0	532000	31-Dec-09	DUBUQUE	IA	IOWA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	IRVINE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1240070	0	183716	183716	1423780	30-Jun-12	MEMPHIS	TN	TENNESSEE	USA	US Southeast
KPMG LLP	510000	0	390649	254449	900649	31-Dec-11	IRVING	TX	TEXAS	USA	US Southwest
Moss Adams LLP	262158	0	0	0	262158	31-Dec-10	NOVATO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	10954000	70000	517000	238000	11471000	31-Mar-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	SAN DIEGO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	12441000	2012000	13494000	11482000	25935000	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	SCOTTSDALE	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	CAMPBELL	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	SCOTTSDALE	AZ	ARIZONA	USA	US Southwest
Deloitte & Touche LLP	1844430	159169	288504	129335	2132940	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	HEILONGJIANG PROVINCE	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	SHENZHEN	F4	CHINA	CHINA	Foreign
Deloitte & Touche LLP	3919200	96561	96561	0	4015760	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	2180000	0	282345	280545	2462340	30-Jun-13	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	CAMBRIDGE	OH	OHIO	USA	US Midwest
PricewaterhouseCoopers LLP	25459000	0	4243160	2828770	29702100	31-Dec-09	AL ROTTERDAM	P7	NETHERLANDS	NETHERLANDS	Foreign
KPMG LLP	1530000	0	0	0	1530000	31-Dec-09	SALT LAKE CITY	UT	UTAH	USA	US West
Ernst & Young LLP	908500	69200	91700	22500	1000200	31-Dec-11	PURCHASE	NY	NEW YORK	USA	US Mid Atlantic
BKD LLP	967397	165295	165295	0	1132690	31-Dec-10	KALISPELL	MT	MONTANA	USA	US West
unknown	0	0	0	0	0	31-Mar-10	BOSTON	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	4900000	200000	300000	0	5200000	31-Dec-12	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1019000	50500	110500	60000	1129500	31-Dec-09	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-12	BEIJING	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	3090370	301500	376875	75375	3467250	31-Dec-09	MEXICO CITY	O5	MEXICO	MEXICO	Foreign
Deloitte & Touche LLP	3085000	0	23000	19000	3108000	31-Dec-12	EVERETT	WA	WASHINGTON	USA	US West
Ernst & Young LLP	1421610	43000	357978	312983	1779580	2-Feb-13	NASHVILLE	TN	TENNESSEE	USA	US Southeast
KPMG LLP	579765	111597	146154	34557	725919	31-Dec-11	SANTIAGO	F3	CHILE	CHILE	Foreign
PricewaterhouseCoopers LLP	539000	146000	334000	188000	873000	31-Aug-10	QUEBEC CITY	A8	QUEBEC	CANADA	Canada
Ernst & Young LLP	767471	471300	562620	91320	1330090	1-Sep-12	MELVILLE	NY	NEW YORK	USA	US Mid Atlantic
Ehrhardt Keefe Steiner & Hottman PC	169219	13000	14950	1950	184169	31-Dec-11	LITTLETON	CO	COLORADO	USA	US West
KPMG LLP	13167300	0	0	0	13167300	31-Dec-12	BEIJING	F4	CHINA	CHINA	Foreign
KPMG LLP	1731490	0	1031530	865745	2763020	31-Mar-13	KARNATAKA	K7	INDIA	INDIA	Foreign
KPMG LLP	432000	437000	667065	230065	1099060	31-Dec-10	BETHESDA	MD	MARYLAND	USA	US Mid Atlantic
Ernst & Young LLP	794000	0	13000	13000	807000	31-Dec-11	PEOPLES REPUBLIC OF CHINA	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-11	CRANBURY	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1531800	23200	53500	1600	1585300	31-Dec-12	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Jan-09	TUPELO	MS	MISSISSIPPI	USA	US Southeast
Deloitte & Touche LLP	756300	90000	115692	23524	871992	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	2399000	0	91000	91000	2490000	30-Jun-13	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	FT. WORTH	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	501700	0	7000	7000	508700	31-Dec-11	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Jul-12	JAKARTA	K8	INDONESIA	INDONESIA	Foreign
unknown	0	0	0	0	0	31-Jul-11	MILPITAS	CA	CALIFORNIA	USA	US West
KPMG LLP	195000	158500	158500	0	353500	31-Dec-10	ANGOLA	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	HONG KONG	F4	CHINA	CHINA	Foreign
PricewaterhouseCoopers LLP	7347000	1252000	2287000	793000	9634000	31-Dec-12	WAYNE	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	3813650	714561	859776	0	4673430	31-Dec-09	CALGARY	A0	ALBERTA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-09	GREENVILLE	SC	SOUTH CAROLINA	USA	US Southeast
KPMG LLP	1405820	233608	261891	28283	1667710	31-Dec-09	WEST DES MOINES	IA	IOWA	USA	US Midwest
Deloitte & Touche LLP	1630000	153000	219000	66000	1849000	31-Jul-11	STOCKTON	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Mar-12	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-10	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
Ernst & Young LLP	480190	25000	26995	0	507185	1-May-10	BROOKINGS	SD	SOUTH DAKOTA	USA	US Midwest
PricewaterhouseCoopers LLP	1144000	69000	215000	144000	1359000	31-Mar-10	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	28-Feb-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Jul-09	ANDOVER	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	5200000	0	500000	300000	5700000	31-Mar-09	MUBAI	K7	INDIA	INDIA	Foreign
Ernst & Young LLP	1171770	0	0	0	1171770	31-Dec-11	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-09	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	30-Jun-12	PARKVILLE VICTORIA	C3	AUSTRALIA	AUSTRALIA	Foreign
BDO USA LLP	757909	36262	36262	0	794171	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	MOUNTAIN VIEW	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Sep-09	CHICAGO	IL	ILLINOIS	USA	US Midwest
KPMG LLP	342100	0	27128	1328	369228	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Dixon Hughes Goodman LLP	707500	630423	661273	30850	1368770	31-Dec-11	RALEIGH	NC	NORTH CAROLINA	USA	US Southeast
Ernst & Young LLP	1050000	500470	855336	354866	1905330	31-Dec-12	PASADENA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	NORTH POINT HONG KONG	K3	HONG KONG	HONG KONG	Foreign
Deloitte & Touche LLP	666677	0	57883	20152	724560	31-Dec-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-11	IRVINE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-13	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Deloitte & Touche LLP	7859000	1966000	3481000	1431000	11340000	30-Jun-12	ROSELAND	NJ	NEW JERSEY	USA	US Mid Atlantic
UHY LLP	789500	178000	178000	0	967500	30-Jun-11	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
McGladrey & Pullen LLP	495000	197000	197000	0	692000	31-Dec-10	BILLINGS	MT	MONTANA	USA	US West
unknown	0	0	0	0	0	31-May-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Hein & Associates LLP	408700	3500	3500	0	412200	31-Jan-13	HUNTSVILLE	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	CASTLE ROCK	CO	COLORADO	USA	US West
Grant Thornton LLP	466471	0	0	0	466471	31-Dec-11	FARMINGTON HILLS	MI	MICHIGAN	USA	US Midwest
Deloitte & Touche LLP	2176500	47000	302394	208304	2478890	31-Dec-12	FAIRFIELD	OH	OHIO	USA	US Midwest
Deloitte & Touche LLP	1259000	190000	190000	0	1449000	31-Jul-10	STOCKTON	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	512637	0	84580	84580	597217	31-Mar-10	BRENTWOOD	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	268000	21000	80000	59000	348000	31-Dec-10	TEL AVIV	L3	ISRAEL	ISRAEL	Foreign
unknown	0	0	0	0	0	31-May-09	SUMMIT	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	1406000	25000	132000	105000	1538000	31-Dec-10	SANTA CLARA	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	5625000	201000	670357	328000	6295360	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-12	RENO	NV	NEVADA	USA	US West
StarkSchenkein LLP	82609	0	0	0	82609	30-Jun-11	ALBUQUERQUE	NM	NEW MEXICO	USA	US Southwest
PricewaterhouseCoopers LLP	1716000	0	281000	147000	1997000	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	GRANITEVILLE	VT	VERMONT	USA	US New England
PricewaterhouseCoopers LLP	1026600	0	56651	56651	1083250	3-Oct-09	NEENAH	WI	WISCONSIN	USA	US Midwest
Ernst & Young LLP	30212000	3715000	9488000	4685000	39700000	31-Dec-11	ATLANTA	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	8350000	215000	776000	530000	9126000	31-Dec-10	GENEVA	V8	SWITZERLAND	SWITZERLAND	Foreign
unknown	0	0	0	0	0	31-Dec-11	EDEN PRAIRIE	MN	MINNESOTA	USA	US Midwest
PricewaterhouseCoopers LLP	2180000	328000	569000	187000	2749000	31-Dec-11	CHICAGO	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	1507000	916629	1166180	239838	2673180	2-Jan-11	OAKVILLE	A6	ONTARIO	CANADA	Canada
Ernst & Young LLP	2128570	55000	115800	0	2244370	31-Dec-09	CINCINNATI	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
McGladrey LLP	333000	42000	42000	0	375000	31-Dec-12	CHANHASSEN	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	SOUTH SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Jan-13	SAN MATEO	CA	CALIFORNIA	USA	US West
KPMG LLP	8668680	739536	952410	212874	9621090	31-Dec-10	SAINT PAUL	MN	MINNESOTA	USA	US Midwest
Rothstein Kass & Company PC	52000	0	4000	0	56000	31-Dec-12	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
Fiondella Milone & LaSaracina LLP	290000	43158	80244	37086	370244	2-Jan-10	NAUGATUCK	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	TAMPA	FL	FLORIDA	USA	US Southeast
KPMG LLP	485518	0	79925	79925	565443	30-Jun-12	PICKERINGTON	OH	OHIO	USA	US Midwest
Deloitte & Touche LLP	1653000	89000	137000	48000	1790000	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Jul-09	TORONTO	A6	ONTARIO	CANADA	Canada
Deloitte & Touche LLP	16421000	2253000	3312000	625000	19733000	31-Dec-10	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-10	SANTA MONICA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Aug-09	IRVINE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Jul-13	LAS VEGAS	NV	NEVADA	USA	US West
Ernst & Young LLP	1376380	14214	57189	42975	1433570	30-Jan-10	ATLANTA	GA	GEORGIA	USA	US Southeast
KPMG LLP	732395	0	92370	92370	824765	31-Dec-11	BROOKLINE	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Mar-13	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
Deloitte & Touche LLP	549668	553532	957828	378112	1507500	30-Jun-10	MONETT	MO	MISSOURI	USA	US Southeast
Deloitte & Touche LLP	1705500	204400	506800	302400	2212300	31-Dec-10	PHOENIX	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	3-Oct-09	CAMP HILL	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	448000	63000	270000	207000	718000	31-Aug-09	QUEBEC CITY	A8	QUEBEC	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-10	LAUDERDALE BY THE SEA	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	BONITA SPRINGS	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Mar-11	LUFUNG DISTRICT SHENZHEN	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-09	REHOVOT	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	2986000	107000	107000	0	3093000	31-Jan-09	MT LAUREL	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-May-12	PASAY CITY	R6	PHILIPPINES	PHILIPPINES	Foreign
KPMG LLP	3832720	373200	873748	345548	4706470	30-Jan-10	PLANO	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	MERRITT ISLAND	FL	FLORIDA	USA	US Southeast
KPMG LLP	0	0	0	0	0	30-Sep-13	ST LOUIS	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	NEWPORT BEACH CA	X1	UNITED STATES	USA	US West
Deloitte & Touche LLP	900350	0	2200	0	902550	31-Dec-10	VERNON	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	3231690	57500	57500	0	3289190	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Crowe Horwath LLP	185000	2669	19669	17000	204669	31-Dec-12	GALLIPOLIS	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	PASADENA	CA	CALIFORNIA	USA	US West
KPMG LLP	727265	150000	214100	58000	941365	31-Dec-11	ONTARIO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	FREEHOLD	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1724000	0	122000	120000	1846000	31-Dec-10	MIAMI	FL	FLORIDA	USA	US Southeast
McGladrey & Pullen LLP	248526	0	2900	2900	251426	31-Dec-09	CAMBRIDGE	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	1180740	0	64551	64551	1245290	31-Dec-09	BUENOS AIRES	C1	ARGENTINA	ARGENTINA	Foreign
unknown	0	0	0	0	0	31-Dec-10	WOODLAND HILLS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Oct-11	RANCHO SANTA MARGARITA	CA	CALIFORNIA	USA	US West
KPMG LLP	8132070	534419	938398	403979	9070470	31-Dec-11	SAINT PAUL	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	IRVINE	CA	CALIFORNIA	USA	US West
KPMG LLP	6142050	0	225763	9263	6367820	31-Dec-11	SAN ANTONIO	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	522922	34859	58762	23903	581684	30-Jun-13	TORONTO	A6	ONTARIO	CANADA	Canada
Ernst & Young LLP	1556000	67000	160000	93000	1716000	31-Dec-10	CLEVELAND	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Mar-13	ORANGEBURG	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Sep-12	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Mar-10	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
Ernst & Young LLP	3144000	158000	515000	311000	3659000	31-Dec-11	MORRISTOWN	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	771724	87600	242024	154424	1013750	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
KPMG LLP	600000	19326	73326	54000	673326	31-Dec-09	LOS ANGELES	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Sep-12	STUART	FL	FLORIDA	USA	US Southeast
Grant Thornton LLP	472865	18000	21461	3461	494326	3-Jan-12	LAKEWOOD	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-10	TORONTO	A6	ONTARIO	CANADA	Canada
PricewaterhouseCoopers LLP	1153100	0	0	0	1153100	31-Dec-11	TULSA	OK	OKLAHOMA	USA	US Southwest
Deloitte & Touche LLP	1978000	256000	1331000	1075000	3309000	31-Dec-10	LONG BEACH	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	LONDON	SC	SOUTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	29-Dec-12	FARMINGTON	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-10	KENNEWICK	WA	WASHINGTON	USA	US West
PricewaterhouseCoopers LLP	1031000	25000	52000	0	1083000	31-Dec-12	FORT LAUDERDALE	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	77000	1350	4350	0	81350	31-Dec-09	SAINT PAUL	MN	MINNESOTA	USA	US Midwest
PricewaterhouseCoopers LLP	116850	38651	44779	6128	161629	31-Dec-12	SPOKANE	WA	WASHINGTON	USA	US West
Deloitte & Touche LLP	1080020	16000	105970	89970	1186000	26-Dec-09	VALLEY	NE	NEBRASKA	USA	US Midwest
KPMG LLP	201529	77508	100224	22716	301753	31-Dec-10	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-11	FORT LAUDERDALE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	GRAND JUNCTION	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-10	BIRMINGHAM	AL	ALABAMA	USA	US Southeast
Ernst & Young LLP	1874000	24600	81800	57200	1955800	31-Aug-09	WILLIS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	HAWTHORNE	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	ADDISON	TX	TEXAS	USA	US Southwest
PMB Helin Donovan LLP	78080	0	4225	4225	82305	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	6844000	11000	522000	511000	7366000	31-Aug-10	ST PETERSBURG	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	1874600	107623	107623	0	1982220	1-Jan-11	PLEASANTON	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	6024000	207000	1545000	193000	7569000	31-Dec-10	LONDON ENGLAND	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
unknown	0	0	0	0	0	31-Jul-11	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
Crowe Horwath LLP	313500	94000	94000	0	407500	31-Dec-09	GLENVILLE	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	16400000	500000	900000	400000	17300000	29-Jan-10	ROUND ROCK	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Jul-12	MINDEN	NV	NEVADA	USA	US West
Ernst & Young LLP	2566740	61028	95823	32800	2662560	31-Dec-10	CANONSBURG	PA	PENNSYLVANIA	USA	US Mid Atlantic
Crowe Horwath LLP	310000	0	0	0	310000	31-Dec-10	JERICHO	NY	NEW YORK	USA	US Mid Atlantic
Spicer Jeffries LLP	85000	0	0	0	85000	31-Dec-10	ALAMEDA	CA	CALIFORNIA	USA	US West
KPMG LLP	1056380	0	63230	63230	1119610	31-Dec-11	SALT LAKE CITY	UT	UTAH	USA	US West
Grant Thornton LLP	622322	0	170126	170126	792448	31-Dec-11	ANAHEIM	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	698000	127000	159000	32000	857000	31-Mar-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	JINHUA	F4	CHINA	CHINA	Foreign
PricewaterhouseCoopers LLP	3145450	1480890	1690140	203250	4835590	26-Dec-09	WILMINGTON	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	942000	0	18000	18000	960000	31-Dec-09	BEIJING	F4	CHINA	CHINA	Foreign
Grant Thornton LLP	206000	37000	100000	63000	306000	31-Oct-09	ST PAUL	MN	MINNESOTA	USA	US Midwest
SingerLewak LLP	374242	0	0	0	374242	2-Apr-10	MOUNTAIN VIEW	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1030950	0	4029	2110	1034980	31-Dec-12	DALLAS	TX	TEXAS	USA	US Southwest
KPMG LLP	570000	52000	391500	290000	961500	31-Dec-11	HONG KONG	K3	HONG KONG	HONG KONG	Foreign
Ernst & Young LLP	485000	14500	198300	183800	683300	29-Apr-11	NEW ALBANY	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	SALT LAKE CITY	UT	UTAH	USA	US West
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	WILMINGTON	DE	DELAWARE	USA	US Mid Atlantic
McGladrey & Pullen LLP	412296	19621	19621	0	431917	31-Dec-10	NAPERVILLE	IL	ILLINOIS	USA	US Midwest
Crowe Horwath LLP	379600	13100	64294	45120	443894	31-Dec-12	YOUNGSTOWN	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	SANTA MONICA	CA	CALIFORNIA	USA	US West
KPMG LLP	502387	141733	141733	0	644120	30-Jun-10	BOULDER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-10	RALEIGH	NC	NORTH CAROLINA	USA	US Southeast
Burr Pilger Mayer Inc (LLP)	686295	0	0	0	686295	29-Jun-13	SAN JOSE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	670228	0	73815	73815	744043	31-Dec-09	ALACHUA	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	5600000	100000	100000	0	5700000	31-Dec-12	MADISON	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	1173970	24125	149125	0	1323100	31-Dec-12	CALGARY	A0	ALBERTA	CANADA	Canada
PricewaterhouseCoopers LLP	11000000	700000	1900000	1200000	12900000	31-Dec-09	ST PAUL	MN	MINNESOTA	USA	US Midwest
KPMG LLP	262779	0	0	0	262779	31-Mar-10	TAMIL NADU	K7	INDIA	INDIA	Foreign
unknown	0	0	0	0	0	31-Dec-11	COUNCIL BLUFFS	IA	IOWA	USA	US Midwest
Deloitte & Touche LLP	889625	0	0	0	889625	2-Jan-11	EL SEGUNDO	CA	CALIFORNIA	USA	US West
KPMG LLP	100600	5494	5494	0	106094	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	193658	139193	151342	12148	344999	31-Dec-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Mayer Hoffman McCann PC	212000	0	7800	7800	219800	31-Jul-10	EL CAJON	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	430000	0	44000	44000	474000	31-May-09	VAN NUYS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-11	KOWLOON	K3	HONG KONG	HONG KONG	Foreign
KPMG LLP	4958000	180000	180000	0	5138000	31-Jul-13	PORT WASHINGTON	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Aug-11	SEATTLE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-11	PATERSON	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	ALEXANDRIA	VA	VIRGINIA	USA	US Mid Atlantic
Ernst & Young LLP	1599250	1995	5514	3519	1604770	30-Dec-12	SAN DIEGO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	3493000	12100	13900	0	3506900	31-Dec-11	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
KPMG LLP	930000	13000	22000	9000	952000	31-Dec-10	ALBANY	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	1650510	288487	607614	319127	2258120	29-Dec-12	CANTON	MA	MASSACHUSETTS	USA	US New England
KPMG LLP	925000	1660000	1722000	52000	2647000	31-Dec-11	MANCHESTER	CO	COLORADO	USA	US West
Grant Thornton LLP	630764	37707	136207	98500	766971	31-Dec-10	ANAHEIM	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	2117000	86000	94000	8000	2211000	27-Feb-10	WATERLOO	A6	ONTARIO	CANADA	Canada
Ernst & Young LLP	5000000	400000	600000	200000	5600000	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	396500	0	0	0	396500	26-May-11	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	LOUISVILLE	KY	KENTUCKY	USA	US Mid Atlantic
Deloitte & Touche LLP	1332150	0	479779	479779	1811930	31-Dec-10	LAS VEGAS	NV	NEVADA	USA	US West
PricewaterhouseCoopers LLP	2908610	568294	1131020	541088	4039620	2-Oct-09	PALO ALTO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	BURBANK	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	850000	0	85000	85000	935000	31-Dec-10	SAN JOSE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	713431	5000	5000	0	718431	31-Dec-09	COVINGTON	LA	LOUISIANA	USA	US Southeast
Ernst & Young LLP	1052000	42000	416000	374000	1468000	31-Mar-10	OCEANPORT	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Apr-12	WILMINGTON	DE	DELAWARE	USA	US Mid Atlantic
Ernst & Young LLP	310567	0	19357	17492	329924	31-Dec-10	WINSTON-SALEM	NC	NORTH CAROLINA	USA	US Southeast
PricewaterhouseCoopers LLP	16900000	500000	800000	300000	17700000	30-Jan-09	ROUND ROCK	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	MEXICO CITY	O5	MEXICO	MEXICO	Foreign
unknown	0	0	0	0	0	31-Oct-12	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Aug-10	LANCASTER	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Jan-09	VIENNA	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	BERNARDSVILLE	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	HAINAN PROVINCE	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-10	WESTLAKE VILLAGE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Aug-10	BLAINE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-11	ATLANTA	GA	GEORGIA	USA	US Southeast
KPMG LLP	17324500	1368860	2739430	1370570	20063900	31-Dec-10	FALLS CHURCH	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-May-13	HENDERSON	NV	NEVADA	USA	US West
PricewaterhouseCoopers LLP	3509050	952748	1461000	503823	4970050	31-Dec-09	CALGARY	A0	ALBERTA	CANADA	Canada
Deloitte & Touche LLP	652000	275193	552960	277767	1204960	31-Dec-12	CUDAHY	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	ARLINGTON	VA	VIRGINIA	USA	US Mid Atlantic
Deloitte & Touche LLP	2459050	60000	60000	0	2519050	31-Dec-09	TAMPA	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	870350	16207	54407	0	924757	31-Jan-11	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	3083260	877842	1299840	216000	4383110	30-Sep-12	ST PETERSBURG	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	560000	0	2500	0	562500	26-Dec-09	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	5268000	923000	2177000	1254000	7445000	31-Dec-09	ENGLEWOOD	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	30-Sep-12	LYNNFIELD	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	4451000	607000	1059000	452000	5510000	28-Jul-12	SUFFERN	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	2674440	1052320	1840870	430604	4515310	31-Dec-09	SANTA CLARA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	29-Feb-12	BURNSVILLE	MN	MINNESOTA	USA	US Midwest
KPMG LLP	579087	232874	274933	42059	854020	31-Dec-09	TORONTO	A6	ONTARIO	CANADA	Canada
EisnerAmper LLP	166352	0	7500	7500	173852	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	2361130	0	0	0	2361130	31-Dec-12	HSINCHU	F5	TAIWAN (CHINA)	TAIWAN (CHINA)	Foreign
Ernst & Young LLP	10122000	2411000	2779000	366000	12901000	31-Dec-09	AURORA	A6	ONTARIO	CANADA	Canada
Deloitte & Touche LLP	330000	15750	89700	0	419700	31-Dec-11	OCEAN CITY	NJ	NEW JERSEY	USA	US Mid Atlantic
Grant Thornton LLP	607574	173139	217992	44853	825566	30-Sep-10	BELLEVUE	WA	WASHINGTON	USA	US West
KPMG LLP	5190000	1729000	3067000	1338000	8257000	31-Dec-11	CHICAGO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	30-Sep-12	TORONTO	A6	ONTARIO	CANADA	Canada
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Dec-11	MECHANICSBURG	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	883000	0	349000	349000	1232000	31-Mar-13	CALGARY	A0	ALBERTA	CANADA	Canada
Ernst & Young LLP	653837	0	264373	264373	918210	28-Jan-12	NASHVILLE	TN	TENNESSEE	USA	US Southeast
Ernst & Young LLP	398350	0	37750	37750	436100	31-Dec-10	LAFAYETTE	LA	LOUISIANA	USA	US Southeast
Grant Thornton LLP	408908	0	0	0	408908	30-Sep-09	PRINCETON	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	728000	0	116000	116000	844000	31-Dec-10	REDWOOD CITY	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Oct-12	ROANOKE	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	CORAL GABLES	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	1810320	0	763914	763914	2574240	31-Mar-13	SANTA MONICA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Sep-10	SEATTLE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Oct-09	SURREY	A1	BRITISH COLUMBIA	CANADA	Canada
Yount Hyde & Barbour PC	105500	21650	28850	7200	134350	31-Dec-10	BLACKSBURG	VA	VIRGINIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	2522000	19800	798900	680200	3320900	29-Dec-12	WINSTON-SALEM	NC	NORTH CAROLINA	USA	US Southeast
Deloitte & Touche LLP	1643000	40000	93500	53500	1736500	30-Sep-09	WALL	NJ	NEW JERSEY	USA	US Mid Atlantic
KPMG LLP	2147420	0	1942860	477727	4090280	31-Mar-12	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	LORAIN	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Jul-13	OVERLAND PARK	KS	KANSAS	USA	US Midwest
PricewaterhouseCoopers LLP	1478000	427000	590000	149000	2068000	31-Dec-10	SANTIAGO	F3	CHILE	CHILE	Foreign
Deloitte & Touche LLP	1144500	36843	64935	28092	1209440	31-Dec-11	CININNATI	OH	OHIO	USA	US Midwest
BDO USA LLP	478178	52591	147063	94472	625241	31-Dec-11	IRVINE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	EXTON	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	8184770	787270	1157560	370289	9342330	31-Dec-12	SAINT PAUL	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
KPMG LLP	3940000	82000	855000	773000	4795000	31-Dec-12	GEORGETOWN	E9	CAYMAN ISLANDS	CAYMAN ISLANDS	Foreign
PricewaterhouseCoopers LLP	3419000	37000	749000	664000	4168000	31-Dec-10	CHANDLER	AZ	ARIZONA	USA	US Southwest
KPMG LLP	1407670	64470	70788	6318	1478450	31-Dec-09	LOS ANGELES	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	SALT LAKE CITY	UT	UTAH	USA	US West
Crowe Horwath LLP	282500	32577	70382	37805	352882	31-Dec-12	AUGUSTA	GA	GEORGIA	USA	US Southeast
MSPC CPAs and Advisors PC	520000	126250	180009	0	700009	31-Dec-12	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
Ernst & Young LLP	3035000	138000	2145000	2007000	5180000	31-Dec-10	FORT LAUDERDALE	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	4874000	47000	334000	287000	5208000	31-Dec-11	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-09	MORRISTOWN	NJ	NEW JERSEY	USA	US Mid Atlantic
KPMG LLP	3190340	30000	884547	463289	4074880	3-Dec-10	SAN JOSE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	28415000	8965000	14180000	3250000	42595000	1-Jan-12	NEW BRUNSWICK	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	FLOYD	VA	VIRGINIA	USA	US Mid Atlantic
McGladrey & Pullen LLP	771000	0	0	0	771000	31-Dec-09	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	CHEYENNE	WY	WYOMING	USA	US West
unknown	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Frazer Frost LLP	0	0	0	0	0	31-Dec-09	DALIAN	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	3057560	123718	230490	0	3288050	31-Dec-09	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
Ernst & Young LLP	18500000	1900000	3600000	1700000	22100000	31-Dec-10	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
unknown	0	0	0	0	0	31-Mar-11	IRVINE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	9101350	68215	1179210	128914	10280600	31-Dec-09	RESTON	VA	VIRGINIA	USA	US Mid Atlantic
Ernst & Young LLP	568505	0	108100	108100	676605	31-Dec-11	SAN DIEGO	CA	CALIFORNIA	USA	US West
BDO USA LLP	540808	0	171670	171670	712478	31-Dec-11	CHATSWORTH	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	3148970	244693	841862	582603	3990830	31-Dec-10	CALGARY	A0	ALBERTA	CANADA	Canada
unknown	0	0	0	0	0	30-Apr-11	POST FALLS	ID	IDAHO	USA	US West
unknown	0	0	0	0	0	31-Dec-11	ST. PAUL	MN	MINNESOTA	USA	US Midwest
Ernst & Young LLP	5894000	365000	1900000	1535000	7794000	31-Dec-10	CARLSBAD	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	727500	47000	77500	30500	805000	31-Dec-10	MANSFIELD	OH	OHIO	USA	US Midwest
PricewaterhouseCoopers LLP	406000	0	14000	14000	420000	31-Jan-12	SIOUX FALLS	SD	SOUTH DAKOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	MINDEN	LA	LOUISIANA	USA	US Southeast
KPMG LLP	1225000	46000	68000	22000	1293000	26-Dec-09	LAKELAND	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	1156980	0	104720	0	1261700	31-Dec-11	SHANGHAI	F4	CHINA	CHINA	Foreign
KPMG LLP	609487	124000	129209	3417	738696	31-Dec-11	MELVILLE	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	476819	145729	216734	69000	693553	31-Dec-12	CALGARY	A0	ALBERTA	CANADA	Canada
unknown	0	0	0	0	0	31-Mar-13	CLEARWATER	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Aug-11	SURREY	A1	BRITISH COLUMBIA	CANADA	Canada
PricewaterhouseCoopers LLP	946097	80566	129949	47439	1076050	31-Dec-11	CHICAGO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	SILVER SPRINGS	NV	NEVADA	USA	US West
Ernst & Young LLP	850000	2160	15070	12910	865070	31-Dec-10	FRISCO	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	CENTRAL HONG KONG SAR	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	3700000	1300000	5500000	4200000	9200000	31-Dec-10	SOUTHFIELD	MI	MICHIGAN	USA	US Midwest
PricewaterhouseCoopers LLP	454900	5000	16800	10000	471700	31-Dec-10	CAMBRIDGE	MA	MASSACHUSETTS	USA	US New England
KPMG LLP	770800	20000	93558	73558	864358	26-Jun-10	SANTA CLARA	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	799050	0	0	0	799050	31-Dec-11	BEIJING	F4	CHINA	CHINA	Foreign
Deloitte & Touche LLP	4700000	141400	387027	245627	5087030	31-Dec-09	WYOMISSING	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	ATLANTIC CITY	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	SANTA MONICA	CA	CALIFORNIA	USA	US West
KPMG LLP	0	0	0	0	0	31-Mar-13	BANGALORE	K7	INDIA	INDIA	Foreign
Grant Thornton LLP	628124	0	0	0	628124	31-Dec-09	LOS ANGELES	CA	CALIFORNIA	USA	US West
Mazars (France)	2786000	557000	623000	66000	3409000	31-Dec-11	MASSY	I0	FRANCE	FRANCE	Foreign
unknown	0	0	0	0	0	31-Dec-09	BNEI BRAK	L3	ISRAEL	ISRAEL	Foreign
Grant Thornton LLP	416280	7020	7020	0	423300	31-Dec-10	SOUTHFIELD	MI	MICHIGAN	USA	US Midwest
Deloitte & Touche LLP	1631200	126600	364200	80100	1995400	31-Mar-11	GOA	K7	INDIA	INDIA	Foreign
unknown	0	0	0	0	0	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	847000	8000	44000	20000	891000	31-Dec-12	EMERYVILLE	CA	CALIFORNIA	USA	US West
KPMG LLP	3520000	103000	203000	100000	3723000	31-Dec-12	DULUTH	GA	GEORGIA	USA	US Southeast
KPMG LLP	18961700	1635830	11041900	9326240	30003600	31-Mar-09	TOKYO	M0	JAPAN	JAPAN	Foreign
unknown	0	0	0	0	0	31-Dec-09	OWENSBORO	KY	KENTUCKY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	2476260	1250780	2070460	819684	4546720	31-Dec-11	MONTREAL	A8	QUEBEC	CANADA	Canada
PricewaterhouseCoopers LLP	743700	6862	9862	0	753562	31-Aug-09	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Oct-12	AVENTURA	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	1732500	302000	843000	541000	2575500	28-Dec-12	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
Ernst & Young LLP	1938750	0	551400	551400	2490150	31-Dec-12	NORTHBROOK	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Mar-13	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-09	TOCCOA	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	915458	0	6000	0	921458	28-Dec-12	SOUTH SAN FRANCISCO	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	720482	19421	204343	184922	924825	31-Dec-09	ANAHEIM	CA	CALIFORNIA	USA	US West
BDO Seidman LLP	406039	0	0	0	406039	31-Dec-09	CHICAGO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	30-Apr-13	BROOKLYN	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	GREENWOOD VILLAGE	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	266262	47281	116644	0	382906	1-Oct-11	MOUNT AIRY	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	LIVERPOOL	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	STERLING	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	TAMPA	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	4491060	427010	458290	31280	4949350	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	MELBOURNE	C3	AUSTRALIA	AUSTRALIA	Foreign
PricewaterhouseCoopers LLP	3082000	37000	862000	737000	3944000	31-Dec-09	CHANDLER	AZ	ARIZONA	USA	US Southwest
Deloitte & Touche LLP	2459000	0	149000	31000	2608000	31-Dec-10	GERMANTOWN	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	FRESNO	CA	CALIFORNIA	USA	US West
KPMG LLP	782500	247000	267000	20000	1049500	30-Apr-10	VANCOUVER	A0	ALBERTA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-11	CEDAR RAPIDS	IA	IOWA	USA	US Midwest
Deloitte & Touche LLP	7091650	4997820	5458570	460752	12550200	31-Mar-10	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	3595610	47950	264400	213660	3860010	30-Oct-09	BELLEVUE	WA	WASHINGTON	USA	US West
Ernst & Young LLP	1772000	14000	1123000	1109000	2895000	31-Dec-11	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
BDO USA LLP	376000	0	0	0	376000	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	3274000	0	355000	355000	3629000	31-Dec-10	WAYNE	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	541000	17000	67000	50000	608000	31-Dec-11	GLENDALE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	CARSON CITY	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	SEATTLE	WA	WASHINGTON	USA	US West
Ernst & Young LLP	3667920	291250	2673670	2382420	6341590	31-Dec-09	CREVE COEUR	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	30-Sep-12	WEST LAFAYETT	IN	INDIANA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	NEWARK	CA	CALIFORNIA	USA	US West
KPMG LLP	2230000	182000	182000	0	2412000	31-Dec-12	BRIDGEPORT	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	ST MARYS	WV	WEST VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	MIDLAND	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	43400000	6500000	7800000	1300000	51200000	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	12426000	970000	1987000	1017000	14413000	31-Dec-12	ATLANTA	GA	GEORGIA	USA	US Southeast
KPMG LLP	2622000	85000	132000	47000	2754000	31-Dec-11	ST LOUIS	MO	MISSOURI	USA	US Southeast
KPMG LLP	37800000	4600000	10600000	6000000	48400000	31-Dec-09	FAIRFIELD	CT	CONNECTICUT	USA	US New England
KPMG LLP	748100	0	2006	2006	750106	31-Dec-09	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1600000	0	0	0	1600000	31-Dec-10	ISTANBUL	W8	TURKEY	TURKEY	Foreign
unknown	0	0	0	0	0	31-Dec-12	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
Deloitte & Touche LLP	2147000	269000	1224000	748000	3371000	31-Dec-12	LONG BEACH	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1375420	258000	387438	126938	1762860	29-Dec-12	CHICAGO	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	3192140	44559	89734	45175	3281870	31-Dec-09	NAPLES	FL	FLORIDA	USA	US Southeast
BDO Audit (NSW-VIC) Pty Ltd	433623	6846	6846	0	440469	30-Jun-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Oct-12	DALYELLUP	C3	AUSTRALIA	AUSTRALIA	Foreign
unknown	0	0	0	0	0	31-Dec-10	CORTEZ	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Mar-12	LONG ISLAND CITY	NV	NEVADA	USA	US West
Frazer Frost LLP	0	0	0	0	0	31-Dec-09	CHAOYANG DISTRICT BEIJING	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	27-Mar-10	ROCHESTER	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	GRAPEVINE	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1870000	41500	66488	22488	1936490	31-Dec-09	GLENDALE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	NEWPORT BEACH	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	1182990	0	254763	0	1437760	27-Jun-09	SUNNYVALE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	2664000	41000	450000	400000	3114000	31-Dec-10	PISCATAWAY	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	1532320	0	59555	59555	1591870	31-Dec-10	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-10	PLANO	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	ST MARYS	WV	WEST VIRGINIA	USA	US Mid Atlantic
KPMG LLP	757850	0	47100	0	804950	31-Dec-10	BETHESDA	MD	MARYLAND	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1461850	207000	513659	301106	1975510	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	1402200	319350	805113	485763	2207310	31-Dec-11	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	3586280	0	715771	513711	4302050	31-Dec-10	SAO PAULO	D5	BRAZIL	BRAZIL	Foreign
Ernst & Young LLP	1415290	375059	406339	31280	1821630	31-Dec-11	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	926800	140000	171058	28500	1097860	31-Dec-09	FT WORTH	TX	TEXAS	USA	US Southwest
McGladrey & Pullen LLP	1977650	120000	414916	294916	2392570	31-Dec-10	IRVINE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	5123000	692000	1362000	670000	6485000	31-Dec-10	SHORT HILLS	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	2042740	136776	717108	577591	2759850	30-Sep-11	FORT COLLINS	CO	COLORADO	USA	US West
KPMG LLP	498800	0	311040	311040	809840	31-Dec-10	KANSAS CITY	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	LAS VEGAS	NV	NEVADA	USA	US West
KPMG LLP	882000	384800	686200	301400	1568200	28-Feb-10	RICHMOND	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-11	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-11	SANTA MONICA	CA	CALIFORNIA	USA	US West
HoganTaylor LLP	137000	25865	36265	10400	173265	31-Dec-09	TULSA	OK	OKLAHOMA	USA	US Southwest
unknown	0	0	0	0	0	31-Mar-12	CLEARWATER	FL	FLORIDA	USA	US Southeast
Moss Adams LLP	713000	25000	36000	0	749000	31-Dec-11	PORTLAND	OR	OREGON	USA	US West
Grant Thornton LLP	440960	0	0	0	440960	31-Dec-11	OKLAHOMA CITY	OK	OKLAHOMA	USA	US Southwest
PricewaterhouseCoopers LLP	784000	35142	78642	42000	862642	31-Dec-09	BOSTON	MA	MASSACHUSETTS	USA	US New England
Grant Thornton LLP	341785	156019	572797	416778	914582	31-Dec-12	LA JOLLA	CA	CALIFORNIA	USA	US West
KPMG LLP	1628000	0	0	0	1628000	31-Dec-11	DALLAS	TX	TEXAS	USA	US Southwest
Dixon Hughes PLLC	328525	36550	67550	31000	396075	31-Dec-09	GREENEVILLE	TN	TENNESSEE	USA	US Southeast
RubinBrown LLP	250000	30500	52000	21500	302000	31-Dec-12	CLAYTON	MO	MISSOURI	USA	US Southeast
PricewaterhouseCoopers LLP	1260680	32613	150083	117470	1410760	31-Dec-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-12	DENVER	CO	COLORADO	USA	US West
Ernst & Young LLP	120953	0	0	0	120953	31-Dec-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
PricewaterhouseCoopers LLP	1250770	157618	308369	150751	1559140	31-Dec-11	MINNETONKA	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	ATLANTA	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	2653220	355952	427645	71693	3080870	31-Dec-11	BRENTWOOD	TN	TENNESSEE	USA	US Southeast
Ernst & Young LLP	2399370	46500	197636	151136	2597010	31-Dec-11	ST LOUIS	MO	MISSOURI	USA	US Southeast
KPMG LLP	619925	64580	265489	200909	885414	31-Dec-10	WHEELING	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	POWHATAN	VA	VIRGINIA	USA	US Mid Atlantic
Deloitte & Touche LLP	54300	0	0	0	54300	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	2691710	475082	1099050	623966	3790760	31-Dec-12	ST. LOUIS	MO	MISSOURI	USA	US Southeast
PricewaterhouseCoopers LLP	3992660	244207	1098780	0	5091440	31-Dec-11	CHICAGO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	PHOENIX	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	31-Mar-11	AUSTIN	TX	TEXAS	USA	US Southwest
Moore Stephens Hong Kong	114000	55000	58000	0	172000	30-Jun-09	SHEUNGWAN	K3	HONG KONG	HONG KONG	Foreign
UHY LLP	690072	25000	25000	0	715072	30-Jun-13	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Dec-11	CHICAGO	IL	ILLINOIS	USA	US Midwest
Grant Thornton LLP	533500	16315	16315	0	549815	30-Sep-11	ENGLEWOOD CLIFFS	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	3650000	16000	1023000	418000	4673000	31-Dec-10	SAN ANTONIO	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	HUNT VALLEY	MD	MARYLAND	USA	US Mid Atlantic
Deloitte & Touche LLP	459000	0	0	0	459000	31-Dec-09	WAKEFIELD	MA	MASSACHUSETTS	USA	US New England
KPMG LLP	46613200	1394090	3079660	1292700	49692900	31-Mar-12	TOKYO	M0	JAPAN	JAPAN	Foreign
unknown	0	0	0	0	0	31-Dec-10	BUFORD	GA	GEORGIA	USA	US Southeast
KPMG LLP	1211000	12000	292000	280000	1503000	30-Jun-13	CHELMSFORD	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	30-Jun-13	WAKEFIELD	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	1291970	33538	313150	279612	1605120	31-Dec-10	SEATTLE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-11	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	WHITEVILLE	NC	NORTH CAROLINA	USA	US Southeast
BDO USA LLP	862000	9500	9500	0	871500	3-Oct-10	CHELMSFORD	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	1966020	20203	30373	10170	1996390	31-Dec-09	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	TEMPE	AZ	ARIZONA	USA	US Southwest
Ernst & Young LLP	1550720	0	64836	62687	1615550	31-Dec-09	DENVER	CO	COLORADO	USA	US West
Ernst & Young LLP	1862000	2000	237000	235000	2099000	28-Dec-12	NAPERVILLE	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	CHICAGO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	GREENWICH	CT	CONNECTICUT	USA	US New England
PricewaterhouseCoopers LLP	637000	12000	12000	0	649000	26-Dec-10	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
Deloitte & Touche LLP	680000	13950	13950	0	693950	27-Mar-11	MIAMI	FL	FLORIDA	USA	US Southeast
Chr Mortensen - Revisionsfirma	12990	0	2618	2618	15608	30-Jun-13	RANDOLPH	VT	VERMONT	USA	US New England
Grant Thornton LLP	253340	0	0	0	253340	31-Dec-12	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-11	LOS ANGELES	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Sep-09	GARDENA	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1058880	218258	220253	0	1279130	31-Dec-12	SEATTLE	WA	WASHINGTON	USA	US West
Deloitte & Touche LLP	2389140	79500	174823	76400	2563970	31-Dec-11	RICHARDSON	TX	TEXAS	USA	US Southwest
KPMG LLP	210400	0	50233	50233	260633	31-Dec-10	EWING	NJ	NEW JERSEY	USA	US Mid Atlantic
EisnerAmper LLP	166352	0	7500	7500	173852	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Sep-09	BLOOMFIELD HILLS	MI	MICHIGAN	USA	US Midwest
Ernst & Young LLP	8145000	198000	7435000	7237000	15580000	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	HENDERSON	NV	NEVADA	USA	US West
Deloitte & Touche LLP	19291100	0	128608	0	19419700	31-Dec-12	PARIS	I0	FRANCE	FRANCE	Foreign
KPMG LLP	1190280	70132	300392	228610	1490670	3-Aug-13	PROVIDENCE	RI	RHODE ISLAND	USA	US New England
KPMG LLP	1419500	109500	256900	30000	1676400	31-Mar-10	WESTBOROUGH	MA	MASSACHUSETTS	USA	US New England
MaloneBailey LLP	80750	0	5875	5875	86625	30-Sep-11	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	12587000	1978000	4823000	2845000	17410000	31-Jan-11	BENTONVILLE	AR	ARKANSAS	USA	US Southeast
KPMG LLP	629212	364127	1223470	859340	1852680	31-Dec-10	OAKVILLE	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-11	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
PricewaterhouseCoopers LLP	3460720	0	800708	636345	4261430	30-Sep-09	KING OF PRUSSIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-10	IRVINE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	2522850	64551	64551	0	2587400	31-Dec-09	BUENOS AIRES	C1	ARGENTINA	ARGENTINA	Foreign
Ernst & Young LLP	3488380	0	1008640	1008640	4497020	31-Jan-09	SAN RAFAEL	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Jul-13	PUERTO PLATA	G8	DOMINICAN REPUBLIC	DOMINICAN REPUBLIC	Foreign
unknown	0	0	0	0	0	30-Sep-11	LOS GATOS	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	544320	39200	43700	4500	588020	28-Sep-11	SAN ANTONIO	TX	TEXAS	USA	US Southwest
Plante & Moran PLLC	163750	0	19325	19325	183075	31-Dec-11	ARCHBOLD	OH	OHIO	USA	US Midwest
Smythe Ratcliffe LLP	69945	0	4996	4996	74941	31-Mar-13	VANVOUER	A1	BRITISH COLUMBIA	CANADA	Canada
Tabriztchi & Co CPA PC	66900	4300	4300	0	71200	31-Dec-09	LYNBROOK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	NEW BERLIN	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	TAIPEI	F5	TAIWAN (CHINA)	TAIWAN (CHINA)	Foreign
unknown	0	0	0	0	0	31-Aug-12	SARASOTA	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	WOODLAND HILLS	CA	CALIFORNIA	USA	US West
KPMG LLP	289000	0	16000	16000	305000	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	3807460	714106	1570020	778034	5377480	31-Dec-09	PURCHASE	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Dec-09	EDISON	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	BRIDGEPORT	WV	WEST VIRGINIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	5734000	751000	1401000	626000	7135000	31-Dec-09	CORNING	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-10	COCONUT CREEK	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	30-May-09	BURLINGTON	NJ	NEW JERSEY	USA	US Mid Atlantic
Grant Thornton LLP	2514000	232000	359000	127000	2873000	29-Feb-12	HAUPPAUGE	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	643763	113650	195950	42800	839713	31-Dec-11	BERKELEY	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	CAMARILLO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1080000	0	217000	215000	1297000	31-Dec-10	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-11	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Aug-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	4170000	2989000	3343000	354000	7513000	30-Jun-13	LAKE SUCCESS	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	849330	0	0	0	849330	31-Dec-09	OXFORD	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	725626	0	0	0	725626	30-Sep-10	MINNETONKA	MN	MINNESOTA	USA	US Midwest
KPMG LLP	46150800	24207	2759610	1004600	48910500	31-Mar-13	TOKYO	M0	JAPAN	JAPAN	Foreign
Deloitte & Touche LLP	924600	18900	386800	363600	1311400	30-Jun-10	CLEVELAND	OH	OHIO	USA	US Midwest
Deloitte & Touche LLP	644800	0	55035	55035	699835	30-Jun-13	RIVERSIDE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	GRAPEVINE	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	RENO	NV	NEVADA	USA	US West
PricewaterhouseCoopers LLP	1085000	0	0	0	1085000	31-Dec-09	TOPEKA	KS	KANSAS	USA	US Midwest
PricewaterhouseCoopers LLP	2345880	0	76800	75000	2422680	31-Dec-12	NORTH READING	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-11	CARLSBAD	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Sep-09	KANSAS CITY	MO	MISSOURI	USA	US Southeast
Ernst & Young LLP	28035300	243000	463426	220426	28498700	31-Dec-10	ROME	L6	ITALY	ITALY	Foreign
Deloitte & Touche LLP	389000	0	0	0	389000	31-Dec-12	ATHENS	J3	GREECE	GREECE	Foreign
unknown	0	0	0	0	0	31-Oct-10	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
KPMG LLP	523400	0	0	0	523400	31-Dec-10	CANTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-12	RIVERSIDE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	873616	38500	66300	27800	939916	31-Dec-12	PALO ALTO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1644000	15000	138000	123000	1782000	31-Dec-09	THE WOODLANDS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	28-Feb-09	TUCKER	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	WILLIAMSBURG	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	HARIN HEILONGJIANG PROVINCE	F4	CHINA	CHINA	Foreign
Grant Thornton LLP	482802	60441	60441	0	543243	31-Dec-12	OLNEY	MD	MARYLAND	USA	US Mid Atlantic
Ernst & Young LLP	981000	11000	162000	1000	1143000	31-Dec-10	LAFAYETTE	IN	INDIANA	USA	US Midwest
Deloitte & Touche LLP	6585000	345000	1061000	349000	7646000	31-Dec-09	SAN DIEGO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1876280	172703	224848	50150	2101130	31-Dec-09	BOCA RATON	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Aug-11	SARASOTA	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	1199000	37000	95000	58000	1294000	31-Mar-13	SAN JOSE	CA	CALIFORNIA	USA	US West
KPMG LLP	2267000	168000	271000	103000	2538000	31-Dec-12	DALLAS	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	512063	9836	149331	137500	661394	31-Dec-10	WESTFORD	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	10435200	2968180	8350120	5381940	18785300	29-Dec-12	NEW BRITAIN	CT	CONNECTICUT	USA	US New England
BDO USA LLP	1247060	11164	11164	0	1258230	31-Dec-10	MALIBU	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Mar-10	UPLAND	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	901218	0	0	0	901218	31-Dec-11	NEW ORLEANS	LA	LOUISIANA	USA	US Southeast
Ernst & Young LLP	1512930	632354	1601250	966903	3114180	31-Dec-11	CAMBRIDGE	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	2235000	0	13000	5000	2248000	31-Dec-12	SALT LAKE CITY	UT	UTAH	USA	US West
Deloitte & Touche LLP	0	0	0	0	0	30-Sep-13	BOISE	ID	IDAHO	USA	US West
KPMG LLP	295734	25716	25716	0	321450	31-Aug-11	KWAI CHUNG	K3	HONG KONG	HONG KONG	Foreign
PricewaterhouseCoopers LLP	613245	157056	192474	35418	805719	31-Dec-11	CALGARY	A0	ALBERTA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-11	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
KPMG LLP	3900390	28500	756415	727915	4656810	31-Dec-11	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Aug-11	EDMONTON	A0	ALBERTA	CANADA	Canada
Ernst & Young LLP	7800000	300000	900000	400000	8700000	31-Dec-10	BASEL	V8	SWITZERLAND	SWITZERLAND	Foreign
unknown	0	0	0	0	0	31-Dec-10	APACHE JUNCTION	AZ	ARIZONA	USA	US Southwest
Ernst & Young LLP	281700	0	0	0	281700	31-May-11	LANSING	MI	MICHIGAN	USA	US Midwest
PricewaterhouseCoopers LLP	2208000	0	0	0	2208000	31-Dec-12	SHANGHAI	F4	CHINA	CHINA	Foreign
PricewaterhouseCoopers LLP	3237740	2294710	4553030	2258320	7790770	31-Dec-09	KANSAS CITY	MO	MISSOURI	USA	US Southeast
PricewaterhouseCoopers LLP	13813100	442727	3010540	2213640	16823600	31-Dec-09	TORONTO	A6	ONTARIO	CANADA	Canada
KPMG LLP	738001	42078	123445	81367	861446	31-Dec-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Deloitte & Touche LLP	1299380	74419	74419	0	1373800	31-Dec-12	CALGARY	A0	ALBERTA	CANADA	Canada
PricewaterhouseCoopers LLP	1139020	0	25420	19705	1164440	31-May-12	PRINCETON JUNCTION	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	557808	0	0	0	557808	31-Dec-11	IRVING	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	0	0	0	0	0	30-Sep-10	ST LOUIS	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	NASSAU	C5	BAHAMAS	BAHAMAS	Foreign
unknown	0	0	0	0	0	31-Dec-10	RIO DE JANEIRO	D5	BRAZIL	BRAZIL	Foreign
PricewaterhouseCoopers LLP	1098210	60202	60202	0	1158410	31-Dec-10	CALGARY	A0	ALBERTA	CANADA	Canada
Ernst & Young LLP	746000	0	53000	53000	799000	31-Dec-09	CONCORD	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	ORO VALLEY	AZ	ARIZONA	USA	US Southwest
Ernst & Young LLP	1980540	1541800	2266800	725000	4247340	31-Dec-09	CINCINNATI	OH	OHIO	USA	US Midwest
BDO USA LLP	701985	67105	67105	0	769090	30-Sep-12	AUSTIN	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	SPOKANE	WA	WASHINGTON	USA	US West
PricewaterhouseCoopers LLP	982107	128756	227291	0	1209400	31-Dec-12	ATLANTA	GA	GEORGIA	USA	US Southeast
Turlington and Company LLP	123100	18750	37150	18400	160250	31-Dec-10	WASHINGTON	NC	NORTH CAROLINA	USA	US Southeast
Deloitte & Touche LLP	2358000	36000	40000	0	2398000	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	NINGBO ZHEJIANG PROVINCE	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Jan-09	HOFFMAN ESTATES	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	475932	17500	17500	0	493432	1-Apr-12	HUNT VALLEY	MD	MARYLAND	USA	US Mid Atlantic
Deloitte & Touche LLP	5150000	90000	130000	0	5280000	30-Sep-11	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
KPMG LLP	594310	0	84797	84797	679107	31-Mar-09	CHICAGO	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	742610	0	25797	25797	768407	31-Dec-09	ORLANDO	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	1673000	98000	166000	68000	1839000	31-Dec-10	CHICAGO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Mar-11	SALT LAKE CITY	UT	UTAH	USA	US West
Ernst & Young LLP	755880	0	253237	253237	1009120	31-Dec-10	GREENEVILLE	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	SALT LAKE CITY	UT	UTAH	USA	US West
unknown	0	0	0	0	0	30-Sep-12	TORONTO	A6	ONTARIO	CANADA	Canada
KPMG LLP	2175460	183725	205912	0	2381370	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	409380	20469	122814	0	532194	17-Oct-13	BUENOS AIRES	C1	ARGENTINA	ARGENTINA	Foreign
Deloitte & Touche LLP	1578100	0	199103	199103	1777200	31-Dec-10	LOS ANGELES	CA	CALIFORNIA	USA	US West
KPMG LLP	2344000	185500	185500	0	2529500	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	1340330	196976	206846	3185	1547180	31-Dec-10	PORTLAND	OR	OREGON	USA	US West
Deloitte & Touche LLP	2296500	0	18290	18290	2314790	31-Dec-11	FORT LAUDERDALE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Aug-10	BOCA RATON	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	TEL AVIV	L3	ISRAEL	ISRAEL	Foreign
PricewaterhouseCoopers LLP	548530	0	21575	18500	570105	31-Dec-09	NATICK	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	LAS VEGAS	NV	NEVADA	USA	US West
Ernst & Young LLP	569800	25000	38000	13000	607800	31-Dec-09	SOUTH BEND	IN	INDIANA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	SALT LAKE CITY	UT	UTAH	USA	US West
Deloitte & Touche LLP	16421000	1015000	1097000	82000	17518000	31-Jan-12	MELVILLE	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1017600	0	0	0	1017600	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	HERZLIYA	L3	ISRAEL	ISRAEL	Foreign
unknown	0	0	0	0	0	31-Dec-10	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-11	CHESTERFIELD	VA	VIRGINIA	USA	US Mid Atlantic
Deloitte & Touche LLP	2783580	75124	85770	10646	2869340	24-Sep-11	WALNUT CREEK	CA	CALIFORNIA	USA	US West
KPMG LLP	285374	0	178441	0	463815	31-Dec-11	TORONTO	A6	ONTARIO	CANADA	Canada
McGladrey & Pullen LLP	711000	25000	25000	0	736000	31-Dec-10	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
KPMG LLP	1469940	1800	416440	414640	1886380	31-Dec-12	ENGLEWOOD	CO	COLORADO	USA	US West
BDO Seidman LLP	909000	0	0	0	909000	30-Jun-09	HERNDON	VA	VIRGINIA	USA	US Mid Atlantic
Grant Thornton LLP	840000	24000	75000	51000	915000	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	466975	25678	59587	33909	526562	31-Dec-12	WARREN	MI	MICHIGAN	USA	US Midwest
BKD LLP	438959	13022	93786	50909	532745	31-Dec-09	CONWAY	AR	ARKANSAS	USA	US Southeast
PricewaterhouseCoopers LLP	245905	131554	240846	109291	486751	31-Dec-11	LITTLETON	CO	COLORADO	USA	US West
Ernst & Young LLP	1177690	139464	164257	24794	1341950	31-Dec-11	SHANGHAI	F4	CHINA	CHINA	Foreign
KPMG LLP	835000	88700	113700	25000	948700	31-Dec-09	SAN ANTONIO	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	29-Feb-12	SPRING	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	35200000	2100000	4700000	2600000	39900000	25-Sep-09	NEUHAUSEN AM RHEINFALL	V8	SWITZERLAND	SWITZERLAND	Foreign
unknown	0	0	0	0	0	31-Dec-09	CAMPBELL	CA	CALIFORNIA	USA	US West
KPMG LLP	3614300	0	144000	0	3758300	31-Oct-12	PLEASANTON	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	556551	0	16500	15000	573051	31-Dec-09	BURLINGTON	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	1918960	637655	901149	263494	2820110	31-Dec-11	CINCINNATI	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Aug-12	LA MESA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	WUHAN CITY HUBEI PROVINCE	F4	CHINA	CHINA	Foreign
Deloitte & Touche LLP	1700310	185800	489429	303629	2189740	31-Dec-10	ALISO VIEJO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	324098	59816	275501	107440	599599	29-Feb-12	OTTAWA	A6	ONTARIO	CANADA	Canada
Deloitte & Touche LLP	679606	0	0	0	679606	31-Dec-12	CHICAGO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	DALLAS	TX	TEXAS	USA	US Southwest
Grant Thornton LLP	766940	0	0	0	766940	3-Mar-13	MELVILLE	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	5200000	0	200000	100000	5400000	30-Nov-11	MIAMI	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	3067100	1060300	1080980	0	4148080	31-Dec-09	BUDAPEST	K5	HUNGARY	HUNGARY	Foreign
unknown	0	0	0	0	0	30-Apr-11	REGINA	A9	SASKATCHEWAN	CANADA	Canada
UHY LLP	168000	0	0	0	168000	30-Jun-12	HOUSTON	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	2100410	77079	291469	95042	2391880	31-Dec-10	MIAMI	FL	FLORIDA	USA	US Southeast
KPMG LLP	1400000	300000	600000	0	2000000	28-Jan-12	LONDON	D0	BERMUDA	BERMUDA	Foreign
unknown	0	0	0	0	0	25-Sep-10	BAINBRIDGE	GA	GEORGIA	USA	US Southeast
KPMG LLP	1039020	43835	334165	290330	1373180	31-Dec-09	KANSAS CITY	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	PALM BEACH GARDENS	FL	FLORIDA	USA	US Southeast
McGladrey & Pullen LLP	823637	107631	153981	0	977618	31-Dec-10	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	30-Apr-12	RENO	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
unknown	0	0	0	0	0	30-Jun-09	BOLOGNA	L6	ITALY	ITALY	Foreign
unknown	0	0	0	0	0	31-May-09	DALIAN	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-12	IONIA	MI	MICHIGAN	USA	US Midwest
Davidson & Company LLP	151411	20188	29677	9488	181088	29-Feb-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	30-Sep-10	RIDGEFIELD	CT	CONNECTICUT	USA	US New England
KPMG LLP	5282350	723143	903377	180234	6185730	31-Dec-09	WINSTON SALEM	NC	NORTH CAROLINA	USA	US Southeast
Deloitte & Touche LLP	5130000	1598000	1969000	183000	7099000	31-Dec-11	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1609800	100000	340375	233570	1950170	31-Dec-09	NOVI	MI	MICHIGAN	USA	US Midwest
Ernst & Young LLP	1549620	0	114795	102000	1664420	31-Dec-09	SUNNYVALE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	847500	7000	632000	625000	1479500	31-Dec-12	SILVER SPRING	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	TYLER	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	801000	68000	68000	0	869000	31-Dec-11	CHICAGO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	30-Jun-10	LAKE FOREST	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1289730	9000	9000	0	1298730	31-Jan-09	COLUMBUS	OH	OHIO	USA	US Midwest
BDO Audit (WA) Pty Ltd	357374	0	431841	0	789214	30-Jun-11	MELBOURNE VICTORIA	C3	AUSTRALIA	AUSTRALIA	Foreign
KPMG LLP	2257380	2209540	2444380	234843	4701760	31-Dec-09	XINYU CITY JIANGXI PROVINCE	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-10	WIXOM	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	SILVER SPRING	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-May-12	LAS VEGAS	NV	NEVADA	USA	US West
PricewaterhouseCoopers LLP	218000	0	0	0	218000	31-Dec-09	CARLSBAD	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	958000	140000	214500	73000	1172500	31-Mar-10	SUNNYVALE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	769500	157000	203500	46500	973000	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Aug-12	CRANSTON	RI	RHODE ISLAND	USA	US New England
PricewaterhouseCoopers LLP	7098840	87000	790545	466245	7889390	31-Dec-12	OKLAHOMA CITY	OK	OKLAHOMA	USA	US Southwest
Grant Thornton LLP	1464700	0	0	0	1464700	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	433000	0	187000	136000	620000	31-Mar-10	PLYMOUTH	MN	MINNESOTA	USA	US Midwest
Plante & Moran PLLC	78000	0	27000	27000	105000	31-Dec-11	COLUMBUS	OH	OHIO	USA	US Midwest
KPMG LLP	590000	45000	45000	0	635000	28-Dec-11	SPARTANBURG	SC	SOUTH CAROLINA	USA	US Southeast
Deloitte & Touche LLP	734548	46926	46926	0	781474	31-May-09	TULSA	OK	OKLAHOMA	USA	US Southwest
Deloitte & Touche LLP	8376900	1235000	1278810	43812	9655710	31-Dec-10	NEW ORLEANS	LA	LOUISIANA	USA	US Southeast
Ernst & Young LLP	447000	0	14200	14200	461200	31-Dec-10	NATCHEZ	MS	MISSISSIPPI	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	IRVINE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	SAN DIEGO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1905530	216800	302326	0	2207850	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Jul-12	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
Deloitte & Touche LLP	1755000	96000	218000	101000	1973000	31-Dec-11	CHICAGO	IL	ILLINOIS	USA	US Midwest
Dixon Hughes Goodman LLP	331411	19518	37543	18025	368954	31-Dec-11	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	CENTRAL	K3	HONG KONG	HONG KONG	Foreign
unknown	0	0	0	0	0	31-Dec-12	MONROE	MI	MICHIGAN	USA	US Midwest
BDO USA LLP	620000	0	0	0	620000	31-Dec-10	BATON ROUGE	LA	LOUISIANA	USA	US Southeast
Ernst & Young LLP	925439	15868	45560	24236	970999	31-Dec-11	ELMIRA	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	687000	0	56754	55346	743754	31-Dec-10	EMERYVILLE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-May-09	SCOTTSDALE	AZ	ARIZONA	USA	US Southwest
Deloitte & Touche LLP	1505100	30000	174100	140100	1679200	31-Dec-12	OAK BROOK	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	SANTA FE SPRINGS	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	104500	0	0	0	104500	31-Dec-11	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	BALTIMORE	MD	MARYLAND	USA	US Mid Atlantic
KPMG LLP	25600000	3000000	4600000	1600000	30200000	30-Sep-09	ST LOUIS	MO	MISSOURI	USA	US Southeast
Ernst & Young LLP	1075000	0	0	0	1075000	31-Dec-12	FRISCO	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Jun-11	HUNTINGTON BEACH	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	392409	0	117444	41443	509853	30-Jun-09	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	30-Sep-10	PISMO BEACH	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	MIDLAND	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	2376000	0	772000	237000	3148000	31-Dec-11	LAKE ZURICH	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	1600000	0	321500	320000	1921500	31-Dec-09	ANDOVER	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Oct-10	EVERETT	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	30-Mar-10	GREENWICH	CT	CONNECTICUT	USA	US New England
KPMG LLP	3920690	353900	1066810	712914	4987500	28-Jan-12	PLANO	TX	TEXAS	USA	US Southwest
Crowe Horwath LLP	187200	78583	78583	0	265783	31-Dec-11	BRIDGEHAMPTON	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	1119990	29400	79400	50000	1199390	31-Dec-09	THE WOODLANDS	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	1904000	0	298000	298000	2202000	31-Dec-11	PLANO	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	3293000	848500	2230500	1377000	5523500	30-Dec-12	WALTHAM	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	49503500	8486320	14143900	2828770	63647400	31-Dec-09	AMSTERDAM	P7	NETHERLANDS	NETHERLANDS	Foreign
KPMG LLP	580000	15000	15000	0	595000	31-Dec-12	EDINBURG	VA	VIRGINIA	USA	US Mid Atlantic
Ernst & Young LLP	9109780	1146760	1297700	150947	10407500	31-Dec-12	RADNOR	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-10	GOLDEN	CO	COLORADO	USA	US West
ParenteBeard LLC	99500	12000	12000	0	111500	31-Dec-10	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
Ernst & Young LLP	880000	0	0	0	880000	31-Dec-12	BEIJING	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	30-Jun-11	NEWARK	DE	DELAWARE	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	COPPELL	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Sep-09	SHISHI CITY FUJIAN	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	1245000	165000	480000	313000	1725000	31-Dec-12	GARDEN CITY	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	98000	0	0	0	98000	31-Dec-11	SAN ANTONIO	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	BOSTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	PATERSON	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	2035100	44576	774101	729525	2809200	31-Oct-09	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	683000	0	239000	109000	922000	31-Dec-12	TEL AVIV	L3	ISRAEL	ISRAEL	Foreign
KPMG LLP	10384300	0	982299	315739	11366600	31-Mar-11	TOKYO	M0	JAPAN	JAPAN	Foreign
Grant Thornton LLP	308242	0	0	0	308242	31-Dec-12	HAIKOU	F5	TAIWAN (CHINA)	TAIWAN (CHINA)	Foreign
Ernst & Young LLP	3751980	249790	399080	149290	4151060	31-Dec-09	MCLEAN	VA	VIRGINIA	USA	US Mid Atlantic
Deloitte & Touche LLP	755350	40400	42541	2141	797891	30-Jun-10	MIDDLEFIELD	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-12	LA PORTE	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Mar-13	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Deloitte & Touche LLP	9941000	411000	2493000	2082000	12434000	31-Dec-10	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
Deloitte & Touche LLP	1685000	8000	8000	0	1693000	31-Dec-09	ALPHARETTA	GA	GEORGIA	USA	US Southeast
PricewaterhouseCoopers LLP	6469740	244675	431580	165985	6901320	31-Dec-12	GREENWOOD VILLAGE	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-11	DALLAS	TX	TEXAS	USA	US Southwest
McGladrey & Pullen LLP	270000	34000	34000	0	304000	31-Dec-10	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	15-Mar-09	FREMONT	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1712000	0	62159	0	1774160	31-Dec-12	EL PASO	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	0	0	0	0	0	31-Dec-11	PARAMUS	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-May-13	KOLOA	HI	HAWAII	USA	US West
unknown	0	0	0	0	0	31-Dec-10	GUANGZHOU	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-10	BOULDER	CO	COLORADO	USA	US West
Deloitte & Touche LLP	246859	0	0	0	246859	31-Dec-11	HAYWARD	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-May-10	FREMONT	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1883430	230780	329767	94190	2213200	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	2400000	0	0	0	2400000	31-Mar-09	DUBLIN	L2	IRELAND	IRELAND	Foreign
Salberg & Company PA	118000	20000	20000	0	138000	31-Dec-12	STUART	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	MONTREAL	A8	QUEBEC	CANADA	Canada
Ernst & Young LLP	2652540	0	2428	0	2654970	31-Dec-11	BUENOS AIRES	C1	ARGENTINA	ARGENTINA	Foreign
Deloitte & Touche LLP	1357900	21000	187400	161000	1545300	31-Dec-09	OAK BROOK	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	13941000	852000	1297000	435000	15238000	31-Dec-12	LIVINGSTON	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-09	PISCATAWAY	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	FOSTER CITY	CA	CALIFORNIA	USA	US West
JonesBaggett LLP	140001	0	8000	8000	148001	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	376900	0	307300	37300	684200	31-May-11	SALT LAKE CITY	UT	UTAH	USA	US West
PricewaterhouseCoopers LLP	1054000	200000	474000	274000	1528000	31-Dec-12	OKLAHOMA CITY	OK	OKLAHOMA	USA	US Southwest
Grant Thornton LLP	1385770	145975	406217	260242	1791990	31-Dec-11	MILL VALLEY	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	MONSEY	NY	NEW YORK	USA	US Mid Atlantic
Chr Mortensen - Revisionsfirma	8491	0	3509	3509	12000	30-Jun-11	RANDOLPH	VT	VERMONT	USA	US New England
KPMG LLP	626907	0	110202	21453	737109	31-Dec-11	OKLAHOMA CITY	OK	OKLAHOMA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	WELLESLEY HILLS	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	1291970	33538	313150	279612	1605120	31-Dec-10	SEATTLE	WA	WASHINGTON	USA	US West
PricewaterhouseCoopers LLP	4590000	206000	361000	78000	4951000	31-Dec-10	ARMONK	NY	NEW YORK	USA	US Mid Atlantic
BKD LLP	566958	24611	94456	44870	661414	31-Dec-10	CONWAY	AR	ARKANSAS	USA	US Southeast
Deloitte & Touche LLP	850973	0	0	0	850973	30-Jun-12	TULSA	OK	OKLAHOMA	USA	US Southwest
PricewaterhouseCoopers LLP	12000000	600000	900000	100000	12900000	31-Dec-11	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	BUFFALO	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	1335900	27900	507800	479900	1843700	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1185540	0	87610	85000	1273150	30-Sep-10	WILLIAMSVILLE	NY	NEW YORK	USA	US Mid Atlantic
GHP Horwath PC	580000	0	0	0	580000	31-Dec-09	BEIJING	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	30-Sep-12	COSTA MESA	CA	CALIFORNIA	USA	US West
KPMG LLP	3400000	700000	1200000	500000	4600000	31-Dec-10	TORONTO	A6	ONTARIO	CANADA	Canada
Grant Thornton LLP	1262000	0	126000	126000	1388000	31-Dec-09	TORONTO	L2	IRELAND	IRELAND	Foreign
unknown	0	0	0	0	0	31-Dec-10	GAITHERSBURG	MD	MARYLAND	USA	US Mid Atlantic
Ernst & Young LLP	10800000	400000	3800000	3300000	14600000	31-Dec-09	BENTON HARBOR	MI	MICHIGAN	USA	US Midwest
Ernst & Young LLP	406120	0	54935	53435	461055	31-Mar-09	PHOENIX	AZ	ARIZONA	USA	US Southwest
Deloitte & Touche LLP	890000	116479	794256	118140	1684260	31-Dec-11	LAFAYETTE	LA	LOUISIANA	USA	US Southeast
Ernst & Young LLP	947015	0	171747	171747	1118760	31-Dec-12	QIDONG JIANGSU PROVINCE	F4	CHINA	CHINA	Foreign
PricewaterhouseCoopers LLP	1368000	105000	115000	10000	1483000	31-Dec-12	EMERYVILLE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	PUDONG SHANGHAI	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Mar-13	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	454055	88628	88628	0	542683	30-Nov-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Deloitte & Touche LLP	407141	0	30095	30095	437236	31-Dec-11	ENGLEWOOD	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-11	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	30-Sep-11	LITTLE FALLS	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	1109990	20250	20250	0	1130240	31-Dec-12	CHICAGO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	30-Sep-12	CARSON CITY	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	CINCINNATI	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	WINTER PARK	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	4960110	38927	579496	250865	5539610	31-Dec-12	CHICAGO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	HAMILTON	N4	LUXEMBOURG	LUXEMBOURG	Foreign
unknown	0	0	0	0	0	31-Dec-11	SALT LAKE CITY	K3	HONG KONG	HONG KONG	Foreign
unknown	0	0	0	0	0	31-Dec-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	1465090	50000	680713	626923	2145810	27-Apr-13	ST PAUL	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	28-Feb-13	MERRITT ISLAND	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	30-Jul-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
BDO USA LLP	273600	0	0	0	273600	31-Dec-11	SAN RAMON	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	WARRENTON	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	FAIRHAVEN	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-12	LAS VEGAS	NV	NEVADA	USA	US West
Deloitte & Touche LLP	394000	31500	41400	7900	435400	31-Dec-11	MINNETONKA	MN	MINNESOTA	USA	US Midwest
PricewaterhouseCoopers LLP	3100000	0	0	0	3100000	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	300000	30000	68000	38000	368000	31-Dec-09	LEE	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	30-Sep-10	CHANGZHOU JIANGSU PROVINCE	F4	CHINA	CHINA	Foreign
PricewaterhouseCoopers LLP	876000	0	60046	0	936046	31-Dec-11	DENVER	CO	COLORADO	USA	US West
Grant Thornton LLP	596000	18000	188000	170000	784000	31-Mar-09	BOULDER	CO	COLORADO	USA	US West
PricewaterhouseCoopers LLP	55500000	8200000	10000000	1800000	65500000	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	877000	25000	109000	82000	986000	31-Dec-10	ATLANTA	GA	GEORGIA	USA	US Southeast
PricewaterhouseCoopers LLP	868964	0	9871	8221	878835	28-Mar-09	SUNNYVALE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Dec-12	BALTIMORE	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	ST. LOUIS	MO	MISSOURI	USA	US Southeast
Deloitte & Touche LLP	1256000	0	255000	36000	1511000	31-Dec-11	SOUTH DEERFIELD	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-May-09	RAPID CITY	SD	SOUTH DAKOTA	USA	US Midwest
KPMG LLP	141350	0	27750	27750	169100	30-Sep-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1857900	32700	320700	288000	2178600	31-Dec-09	FULTON	MD	MARYLAND	USA	US Mid Atlantic
PMB Helin Donovan LLP	170556	0	30000	0	200556	31-Dec-11	FREMONT	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	714622	85700	85700	0	800322	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
BDO USA LLP	402000	77000	241000	164000	643000	30-Jun-12	SCHAUMBURG	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	30-Sep-12	ESSEX	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
unknown	0	0	0	0	0	31-Dec-11	DES MOINES	IA	IOWA	USA	US Midwest
unknown	0	0	0	0	0	31-Mar-09	DENVER	CO	COLORADO	USA	US West
Ernst & Young LLP	0	0	0	0	0	30-Sep-13	LOS ANGELES	CA	CALIFORNIA	USA	US West
McGladrey & Pullen LLP	539000	52000	52000	0	591000	30-Sep-09	NORCROSS	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	3630460	95000	191702	93685	3822160	31-Dec-10	SAN ANTONIO	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	7409000	983000	2161000	1178000	9570000	27-Apr-11	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
Deloitte & Touche LLP	453000	23000	208000	185000	661000	31-Dec-12	MIDVALE	UT	UTAH	USA	US West
Grant Thornton LLP	866250	0	0	0	866250	30-Sep-10	ENGLEWOOD CLIFFS	NJ	NEW JERSEY	USA	US Mid Atlantic
KPMG LLP	200000	0	112200	2200	312200	31-Dec-11	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	SAN DIEGO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	4000000	300000	1800000	1400000	5800000	31-Dec-10	NAPERVILLE	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	SAN DIEGO	CA	CALIFORNIA	USA	US West
BDO USA LLP	1157230	31813	31813	0	1189040	31-Dec-11	E RUTHERFORD	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-10	MIAMI	FL	FLORIDA	USA	US Southeast
Grant Thornton LLP	395975	21000	21000	0	416975	31-Dec-12	MENOMONEE FALLS	WI	WISCONSIN	USA	US Midwest
PricewaterhouseCoopers LLP	800185	321000	352500	31500	1152680	31-Dec-11	GREENWICH	CT	CONNECTICUT	USA	US New England
Ferlita Walsh & Gonzalez PA	169926	26903	26903	0	196829	31-Dec-11	TAMPA	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	2126000	516000	755000	237000	2881000	30-Sep-12	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	ENGLEWOOD	CO	COLORADO	USA	US West
Ernst & Young LLP	980300	3225	139370	136145	1119670	31-Dec-12	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	31-Aug-12	Don Mills	A6	ONTARIO	CANADA	Canada
PricewaterhouseCoopers LLP	1287000	24500	24500	0	1311500	30-Sep-11	FORT WORTH	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	1631880	254001	608186	50598	2240070	31-Dec-11	CALGARY	A0	ALBERTA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	1110790	0	571182	522392	1681970	30-Sep-09	PLYMOUTH	MI	MICHIGAN	USA	US Midwest
Ernst & Young LLP	5200000	1600000	3000000	1300000	8200000	31-Dec-09	MALVERN	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	WABASH	IN	INDIANA	USA	US Midwest
KPMG LLP	2038300	0	0	0	2038300	31-Dec-09	LOS ANGELES	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1030000	0	99900	99900	1129900	31-Dec-10	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
Ernst & Young LLP	1066000	0	0	0	1066000	31-Dec-09	PHILADEPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	2496000	1706380	2494750	550867	4990750	31-Dec-09	DENVER	CO	COLORADO	USA	US West
KPMG LLP	2037000	0	0	0	2037000	2-Jan-09	MILPITAS	CA	CALIFORNIA	USA	US West
KPMG LLP	126731	0	0	0	126731	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	2424930	265000	586942	318942	3011870	30-Jun-13	DOWNERS GROVE	IL	ILLINOIS	USA	US Midwest
KPMG LLP	4399120	0	221000	146000	4620120	31-Dec-11	ST. PETERS	MO	MISSOURI	USA	US Southeast
PricewaterhouseCoopers LLP	1548490	1254320	1494920	238800	3043410	31-Dec-10	BEACHWOOD	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	CARY	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-13	RYE BROOK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	615000	174660	247160	72500	862160	31-Dec-10	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	CALGARY	A0	ALBERTA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	848000	11000	11000	0	859000	31-Dec-11	MENLO PARK	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	941300	70500	73320	0	1014620	31-Dec-10	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
Deloitte & Touche LLP	1212000	55475	293110	237635	1505110	31-Dec-11	BLOOMFIELD HILLS	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	MISSISSAUGA	A6	ONTARIO	CANADA	Canada
Deloitte & Touche LLP	6668000	103000	651000	452000	7319000	31-Jan-10	LONG BEACH	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Dec-11	RADNOR	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	693600	23300	23300	0	716900	31-Mar-11	SUNNYVALE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Jul-12	BROOKLYN	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	2741030	85530	285607	200077	3026630	29-Oct-10	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	EASLEY	SC	SOUTH CAROLINA	USA	US Southeast
Deloitte & Touche LLP	814000	173500	344441	144727	1158440	31-Dec-12	NASHVILLE	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	31-Oct-09	TUCSON	AZ	ARIZONA	USA	US Southwest
Deloitte & Touche LLP	843500	50100	174900	122800	1018400	30-Jan-10	HAMPSTEAD	MD	MARYLAND	USA	US Mid Atlantic
Deloitte & Touche LLP	12935000	1498000	2899000	1401000	15834000	31-Dec-09	MEMPHIS	TN	TENNESSEE	USA	US Southeast
PricewaterhouseCoopers LLP	2878050	0	7040	5240	2885090	30-Dec-12	TROY	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	ARVADA	CO	COLORADO	USA	US West
PricewaterhouseCoopers LLP	485009	0	65318	63500	550327	31-Dec-12	NEW HAVEN	CT	CONNECTICUT	USA	US New England
Ernst & Young LLP	713000	0	36000	36000	749000	31-Dec-10	SOUTH SAN FRANCISCO	CA	CALIFORNIA	USA	US West
KPMG LLP	426326	86792	86792	0	513118	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	342100	0	27128	1328	369228	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Jul-12	MILPITAS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Sep-10	TAMPA	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	1207480	0	15300	11700	1222780	31-Dec-11	THE WOODLANDS	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	621485	0	0	0	621485	31-Dec-10	EAST AURORA	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	299176	181106	181106	0	480282	31-Dec-12	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	30-Sep-10	PONTE VEDRA BEACH	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	2474040	615464	713064	97600	3187100	31-Dec-10	OMAHA	NE	NEBRASKA	USA	US Midwest
unknown	0	0	0	0	0	31-Oct-09	FT. LAUDERDALE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	28-Feb-13	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-10	POWHATAN	VA	VIRGINIA	USA	US Mid Atlantic
Ernst & Young LLP	2255000	225000	468000	243000	2723000	31-Dec-09	SANTA BARBARA	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1736970	3000	334419	189424	2071390	30-Apr-11	SUNNYVALE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	387500	0	0	0	387500	25-Dec-10	ALPHARETTA	2Q	GEORGIA (ASIA)	GEORGIA (ASIA)	Foreign
PricewaterhouseCoopers LLP	4250280	96861	608686	510025	4858960	31-Dec-12	CHALOTTE	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	CHICAGO	IL	ILLINOIS	USA	US Midwest
Fiondella Milone & LaSaracina LLP	315000	50111	70750	20639	385750	1-Jan-11	NAUGATUCK	CT	CONNECTICUT	USA	US New England
Ernst & Young LLP	1019350	84000	115465	25465	1134820	31-Dec-11	TULSA	OK	OKLAHOMA	USA	US Southwest
unknown	0	0	0	0	0	28-Jul-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	2115000	46000	46000	0	2161000	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	13154700	4171020	7219070	962542	20373800	31-Dec-11	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
Deloitte & Touche LLP	332000	4040	230773	226733	562773	31-Mar-09	BATAVIA	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	1313000	206000	206000	0	1519000	31-Dec-09	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	29-Feb-12	SPRING	TX	TEXAS	USA	US Southwest
Hancock Askew & Co LLP	220227	23520	23520	0	243747	30-Sep-10	JACKSONVILLE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	30-Apr-12	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Mar-12	CANTON	MA	MASSACHUSETTS	USA	US New England
ParenteBeard LLC	1492000	28000	28000	0	1520000	31-Dec-09	BLUE BELL	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	COMMERCE	CA	CALIFORNIA	USA	US West
KPMG LLP	395000	0	0	0	395000	31-Dec-09	DOVER	DE	DELAWARE	USA	US Mid Atlantic
KPMG LLP	5508000	105000	177000	3000	5685000	27-May-12	OMAHA	NE	NEBRASKA	USA	US Midwest
Ernst & Young LLP	1485000	131000	338500	12000	1823500	31-Dec-10	INDIANAPOLIS	IN	INDIANA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	NASSAU	C5	BAHAMAS	BAHAMAS	Foreign
PricewaterhouseCoopers LLP	904000	364176	675585	311409	1579580	31-Dec-10	CARMEL	IN	INDIANA	USA	US Midwest
ParenteBeard LLC	190249	31405	107090	29319	297339	31-Dec-12	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	669000	143000	143000	0	812000	31-Dec-11	CINCINNATI	OH	OHIO	USA	US Midwest
KPMG LLP	204540	17266	33718	16452	238258	31-Dec-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	1312160	22000	81768	59768	1393920	31-Dec-12	ST. LOUIS	MO	MISSOURI	USA	US Southeast
PricewaterhouseCoopers LLP	633500	0	1500	0	635000	30-Sep-09	CANTON	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	0	0	0	0	0	31-Dec-11	INDIANAPOLIS	IN	INDIANA	USA	US Midwest
PricewaterhouseCoopers LLP	3307440	58759	2268040	2185720	5575480	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1829460	69505	74005	0	1903460	31-Dec-10	TUCSON	AZ	ARIZONA	USA	US Southwest
KPMG LLP	3300000	300000	1000000	700000	4300000	31-Dec-09	BRISTOL	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	WHITE PLAINS	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	235329	0	260196	240126	495525	31-Aug-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
McGladrey & Pullen LLP	511617	38400	43460	5060	555077	31-Dec-10	NEW HAMPTON	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	4674450	469000	478200	9200	5152650	31-Dec-11	FEDERAL WAY	WA	WASHINGTON	USA	US West
Deloitte & Touche LLP	1220000	60000	60000	0	1280000	31-Dec-11	MEMPHIS	TN	TENNESSEE	USA	US Southeast
Deloitte & Touche LLP	1379000	0	2074000	1734000	3453000	31-Jul-09	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-11	GEORGE TOWN GRAND CAYMAN	E9	CAYMAN ISLANDS	CAYMAN ISLANDS	Foreign
KPMG LLP	1757610	63900	82200	9000	1839810	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	2094020	1500	103723	102223	2197750	31-Dec-10	CHICAGO	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	654620	68021	120521	52500	775141	31-Dec-10	WHEELING	WV	WEST VIRGINIA	USA	US Mid Atlantic
KPMG LLP	6030000	79000	693000	614000	6723000	31-Dec-10	ELMWOOD PARK	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	RIDGEWOOD	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	NEWARK	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	4603000	52000	874000	820000	5477000	31-Dec-12	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Jan-11	MANALAPAN	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	1029500	515000	710201	192201	1739700	31-Dec-11	GARDEN CITY	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	926069	0	3568	3568	929637	31-Dec-12	SAN JOSE	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	451499	0	0	0	451499	31-Dec-11	OLNEY	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Apr-09	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	GREENWOOD VILLAGE	CO	COLORADO	USA	US West
PricewaterhouseCoopers LLP	1853200	54000	383400	327900	2236600	31-Dec-09	MANITOWOC	WI	WISCONSIN	USA	US Midwest
Rothstein Kass & Company PC	243000	0	14145	14145	257145	31-Dec-09	STAMFORD	CT	CONNECTICUT	USA	US New England
PricewaterhouseCoopers LLP	2550800	0	805000	796000	3355800	31-Mar-13	RACINE	WI	WISCONSIN	USA	US Midwest
KPMG LLP	1500100	194300	194300	0	1694400	30-Sep-09	LONG ISLAND CITY	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	2137000	307000	629000	79000	2766000	30-Jun-13	MELROSE ARCH	T3	SOUTH AFRICA	SOUTH AFRICA	Foreign
PricewaterhouseCoopers LLP	1800000	0	200000	200000	2000000	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Sep-10	COLUMBIA	SC	SOUTH CAROLINA	USA	US Southeast
Grant Thornton LLP	1572000	0	73000	73000	1645000	31-Dec-09	MOON TOWNSHIP	PA	PENNSYLVANIA	USA	US Mid Atlantic
Deloitte & Touche LLP	1887790	479984	2208260	495070	4096060	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	29-Feb-12	SIDNEY	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Aug-09	NEWBURY PARK	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	MIAMISBURG	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Aug-10	EDMONTON	A0	ALBERTA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-11	TULSA	OK	OKLAHOMA	USA	US Southwest
unknown	0	0	0	0	0	30-Jun-09	SPOKANE	WA	WASHINGTON	USA	US West
Ernst & Young LLP	1211000	194195	490752	295362	1701750	26-Jun-11	DURHAM	NC	NORTH CAROLINA	USA	US Southeast
Goldman Parks Kurland Mohidin LLP	285000	10000	10000	0	295000	31-Dec-09	GRAND JUNCTION	CO	COLORADO	USA	US West
Deloitte & Touche LLP	1145080	18250	66319	48069	1211400	31-Dec-12	TAMPA	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Aug-11	KENTWOOD	MI	MICHIGAN	USA	US Midwest
KPMG LLP	1008000	7500	39100	31600	1047100	31-Dec-09	PLEASANTON	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	6764000	0	634000	580000	7398000	31-Jan-12	MELVILLE	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	73758	0	225417	225417	299175	31-Dec-11	BOSTON	MA	MASSACHUSETTS	USA	US New England
McGladrey & Pullen LLP	695258	21325	85704	41179	780962	28-Nov-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	1447000	180077	181077	0	1628080	31-Dec-10	VIRGINIA BEACH	VA	VIRGINIA	USA	US Mid Atlantic
Deloitte & Touche LLP	1031720	280000	280000	0	1311720	31-Dec-11	JEFFERSON	LA	LOUISIANA	USA	US Southeast
Ernst & Young LLP	667632	0	0	0	667632	31-Dec-11	EAST AURORA	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	5606030	0	286955	286955	5892990	31-Dec-11	SEOUL	M5	KOREA (SOUTH)	KOREA (SOUTH)	Foreign
PricewaterhouseCoopers LLP	2400000	500000	1700000	500000	4100000	31-Dec-11	PARMA	OH	OHIO	USA	US Midwest
PricewaterhouseCoopers LLP	393000	0	17000	15000	410000	31-Dec-12	NEEDHAM	MA	MASSACHUSETTS	USA	US New England
JH Cohn LLP	528960	2350	150280	147930	679240	31-Dec-10	CRANFORD	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	28-Feb-09	MAGALIA	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	3480110	164388	164388	0	3644500	31-Dec-10	SAO PAULO - SP	D5	BRAZIL	BRAZIL	Foreign
unknown	0	0	0	0	0	31-Dec-12	TUSTIN	CA	CALIFORNIA	USA	US West
JH Cohn LLP	565347	0	0	0	565347	31-Dec-11	CRANFORD	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	4900000	0	200000	200000	5100000	31-Mar-10	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	999560	0	1995	0	1001560	31-Dec-12	DENVER	CO	COLORADO	USA	US West
Burr Pilger Mayer Inc (LLP)	640000	30000	30000	0	670000	31-Mar-11	UNION CITY	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	542500	0	376965	376965	919465	1-Jan-12	BROOKLYN CENTER	MN	MINNESOTA	USA	US Midwest
PricewaterhouseCoopers LLP	2227590	0	836683	759933	3064270	31-Dec-11	KING OF PRUSSIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
Deloitte & Touche LLP	211000	0	140000	140000	351000	1-Jul-12	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	AUSTIN	TX	TEXAS	USA	US Southwest
Joseph Decosimo & Company PLLC	287100	0	91630	91630	378730	31-Dec-09	OOLTEWAH	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-13	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-11	IRVING	TX	TEXAS	USA	US Southwest
SingerLewak LLP	436558	0	6095	0	442653	30-Sep-10	IRVINE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	VAN BUREN	AR	ARKANSAS	USA	US Southeast
PricewaterhouseCoopers LLP	2296200	342200	574900	224500	2871100	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	824800	167600	167600	0	992400	31-Dec-09	MEXICO CITY	O5	MEXICO	MEXICO	Foreign
Deloitte & Touche LLP	6987000	879000	1544000	641000	8531000	28-Jan-12	HOFFMAN ESTATES	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	2474070	30000	429923	399923	2903990	30-Apr-12	LOS ANGELES	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	3525990	0	624700	0	4150690	31-Dec-11	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	SOUTHLAKE	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	WOODCLIFF LAKE	NJ	NEW JERSEY	USA	US Mid Atlantic
KPMG LLP	14000000	400000	900000	400000	14900000	31-Oct-11	LISLE	IL	ILLINOIS	USA	US Midwest
KPMG LLP	6860200	448200	633700	147900	7493900	31-Dec-09	GREENWICH	CT	CONNECTICUT	USA	US New England
PricewaterhouseCoopers LLP	205109	25390	68477	43088	273586	31-Oct-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Schneider Downs & Company Inc	50000	0	0	0	50000	31-Dec-10	BRIDGEPORT	WV	WEST VIRGINIA	USA	US Mid Atlantic
Deloitte & Touche LLP	989734	53384	53384	0	1043120	31-Dec-10	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	1723000	428000	465000	29000	2188000	31-Dec-12	JACKSONVILLE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Mar-09	CAMARILLO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	BASINGSTOKE	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
unknown	0	0	0	0	0	30-Jun-09	LAYTON	UT	UTAH	USA	US West
Grant Thornton LLP	416280	7020	7020	0	423300	31-Dec-10	SOUTHFIELD	MI	MICHIGAN	USA	US Midwest
KPMG LLP	1720000	0	453000	453000	2173000	30-Sep-11	STAMFORD	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	LAS VEGAS	NV	NEVADA	USA	US West
Ernst & Young LLP	8000000	1100000	2400000	1200000	10400000	31-Dec-09	INDIANAPOLIS	IN	INDIANA	USA	US Midwest
Deloitte & Touche LLP	1105200	0	114400	114400	1219600	31-Dec-12	BEIJNG	F4	CHINA	CHINA	Foreign
PricewaterhouseCoopers LLP	43000000	4000000	6000000	2000000	49000000	31-Dec-12	NEWARK	NJ	NEW JERSEY	USA	US Mid Atlantic
KPMG LLP	1341000	554533	616272	60023	1957270	31-Dec-10	WESTBURY	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Sep-11	MADISON	WI	WISCONSIN	USA	US Midwest
PricewaterhouseCoopers LLP	6343000	356000	600000	148000	6943000	31-Dec-12	ARMONK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Oct-10	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
Deloitte & Touche LLP	1270500	1400	619100	557700	1889600	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	942000	32175	32175	0	974175	31-Dec-10	WALTHAM	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	1487630	32800	108100	75300	1595730	28-Jan-12	NEW ALBANY	OH	OHIO	USA	US Midwest
Deloitte & Touche LLP	3568680	382241	477814	95573	4046490	31-Dec-11	SASKATOON	A9	SASKATCHEWAN	CANADA	Canada
Ernst & Young LLP	3324880	21479	36449	14970	3361320	31-Dec-11	CLEVELAND	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	NASHVILLE	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	EAGAN	MN	MINNESOTA	USA	US Midwest
KPMG LLP	341653	0	107500	50000	449153	31-Dec-12	IOWA CITY	IA	IOWA	USA	US Midwest
Crowe Horwath LLP	400000	0	15000	0	415000	31-Dec-12	LOS ANGELES	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-12	DAVIS	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1100000	0	400000	200000	1500000	26-Dec-10	SUNNYVALE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1376350	0	0	0	1376350	31-Dec-12	BIRMINGHAM	AL	ALABAMA	USA	US Southeast
unknown	0	0	0	0	0	29-Feb-12	TUCSON	AZ	ARIZONA	USA	US Southwest
Deloitte & Touche LLP	1854200	0	170600	29400	2024800	31-Dec-12	CALABASAS	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	3605810	295000	353898	55868	3959710	31-Dec-09	THE WOODLANDS	TX	TEXAS	USA	US Southwest
Crowe Horwath LLP	212550	16061	91042	72632	303592	31-Dec-09	JASPER	IN	INDIANA	USA	US Midwest
PricewaterhouseCoopers LLP	1502140	916625	1264880	153052	2767020	31-Dec-11	PORT LAND	OR	OREGON	USA	US West
Ernst & Young LLP	1512280	32000	49500	17500	1561780	31-Dec-09	SOUTHFIELD	MI	MICHIGAN	USA	US Midwest
KPMG LLP	3251000	235000	294000	59000	3545000	31-Dec-11	NAPERVILLE	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	EAGAN	MN	MINNESOTA	USA	US Midwest
KPMG LLP	906500	205800	208500	2700	1115000	31-Dec-10	HOLLISTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-10	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-10	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Oct-12	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Sep-11	PASADENA	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	2935000	77500	563237	485737	3498240	31-Mar-12	MCLEAN	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	KENNEWICK	WA	WASHINGTON	USA	US West
Deloitte & Touche LLP	952733	0	130015	130015	1082750	31-Dec-09	MEMPHIS	TN	TENNESSEE	USA	US Southeast
KPMG LLP	1706580	5000	137463	132463	1844040	31-Dec-09	RYE BROOK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	REDWOOD CITY	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-09	WILMINGTON	DE	DELAWARE	USA	US Mid Atlantic
Ernst & Young LLP	899944	0	0	0	899944	31-Dec-10	SUNNYVALE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Jul-12	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-09	ROCHESTER	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	WOODLAND HILLS	CA	CALIFORNIA	USA	US West
KPMG LLP	2455520	0	184336	2472	2639860	24-Sep-10	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	484367	828048	829548	0	1313920	31-Dec-10	MELBOURNE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	XIAN SHAANXI PROVINCE	F4	CHINA	CHINA	Foreign
KPMG LLP	620000	0	0	0	620000	31-Dec-10	ENGLEWOOD	CO	COLORADO	USA	US West
Ernst & Young LLP	4014080	283800	309800	20000	4323880	31-Dec-09	STAMFORD	CT	CONNECTICUT	USA	US New England
Ernst & Young LLP	29633800	1737490	1773500	32152	31407200	31-Dec-12	ROME	L6	ITALY	ITALY	Foreign
unknown	0	0	0	0	0	31-Dec-12	CALGARY	A0	ALBERTA	CANADA	Canada
Crowe Horwath HK CPA Ltd	570000	0	0	0	570000	31-Dec-12	SAN MARINO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	SAN CLEMENTE	CA	CALIFORNIA	USA	US West
Kabani & Company Inc	386000	117594	117594	0	503594	30-Apr-13	SEATTLE	WA	WASHINGTON	USA	US West
Ernst & Young LLP	2452000	60000	313000	253000	2765000	31-Dec-10	LONG BEACH	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1787000	0	126000	124000	1913000	31-Dec-12	SANTA CLARA	CA	CALIFORNIA	USA	US West
BDO USA LLP	1628150	44750	44750	0	1672900	31-Mar-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	1335900	27900	507800	479900	1843700	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	1540000	5000	110000	102000	1650000	31-Jul-09	PEABODY	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	2467450	23014	590347	400235	3057800	31-Dec-12	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	30-Apr-10	SILVER SPRING	MD	MARYLAND	USA	US Mid Atlantic
Perry-Smith LLP	205000	14750	60117	45367	265117	31-Dec-09	LODI	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	3824970	136696	344185	186512	4169160	31-Dec-12	BRUSSELS	C9	BELGIUM	BELGIUM	Foreign
unknown	0	0	0	0	0	31-Dec-10	MONTGOMERYVILLE	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	1189820	142778	153090	10312	1342900	31-Dec-12	SHANGHAI	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-10	MONSEY	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	REDWOOD CITY	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	0	0	0	0	0	31-Dec-11	PERRYSBURG	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-11	VANCOUVER	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-13	TORONTO	A6	ONTARIO	CANADA	Canada
PricewaterhouseCoopers LLP	25800000	0	7500000	400000	33300000	10-Dec-10	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
Johnson Miller & Co CPAs PC	421419	47812	47812	0	469231	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	1158000	0	0	0	1158000	31-Dec-09	SAN JOSE	CA	CALIFORNIA	USA	US West
KPMG LLP	14621500	1471970	2453280	0	17074800	31-Oct-13	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	30-Jun-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1705030	24700	54548	28248	1759580	31-Dec-09	FORT WORTH	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	2723970	16580	711737	649361	3435710	31-Dec-10	SUNNYVALE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1146250	10000	10000	0	1156250	31-Dec-10	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	LONG BEACH	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	CAMBRIDGE	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-May-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-10	HELENA	MT	MONTANA	USA	US West
KPMG LLP	1125000	0	0	0	1125000	31-Dec-09	AKRON	OH	OHIO	USA	US Midwest
Deloitte & Touche LLP	3000000	0	0	0	3000000	31-Dec-09	EL SEGUNDO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1287000	24500	24500	0	1311500	30-Sep-10	FORT WORTH	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Oct-12	EAST WENATCHEE	WA	WASHINGTON	USA	US West
KPMG LLP	930275	0	362948	362948	1293220	27-Apr-12	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	226000	23500	67500	44000	293500	31-Dec-11	MOUNTAIN VIEW	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	RANCHO SANTA MARGARITA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	TULSA	OK	OKLAHOMA	USA	US Southwest
McGladrey & Pullen LLP	219000	31540	55358	22260	274358	31-Dec-10	WEST DES MOINES	IA	IOWA	USA	US Midwest
unknown	0	0	0	0	0	30-Sep-12	WHITE PLAINS	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	248253	137112	199412	0	447665	30-Jun-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	483000	17000	97000	80000	580000	31-Dec-10	GLENDALE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1427000	5000	219000	214000	1646000	29-Jan-11	BENSALEM	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	1958400	210500	240400	29900	2198800	28-Dec-11	KANSAS CITY	MO	MISSOURI	USA	US Southeast
Ernst & Young LLP	870000	55000	644000	589000	1514000	31-Dec-09	ANN ARBOR	MI	MICHIGAN	USA	US Midwest
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Dec-10	EDISON	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	435000	68560	259350	190790	694350	29-Jan-11	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	BOTHELL	WA	WASHINGTON	USA	US West
Deloitte & Touche LLP	853371	0	20000	20000	873371	30-Dec-10	VAN NUYS	CA	CALIFORNIA	USA	US West
Crowe Horwath LLP	220500	132000	296382	53750	516882	31-Dec-10	YONKERS	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	1487000	0	322000	322000	1809000	30-Sep-12	STAMFORD	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	28-Feb-11	JAKARTA UTARA	K8	INDONESIA	INDONESIA	Foreign
Deloitte & Touche LLP	3754000	508000	2490000	1982000	6244000	3-Jan-10	WALTHAM	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-11	GLEN BURNIE	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	CORAL GABLES	FL	FLORIDA	USA	US Southeast
KPMG LLP	285000	0	0	0	285000	31-Dec-12	SPOKANE VALLEY	WA	WASHINGTON	USA	US West
KPMG LLP	1281400	37300	42800	5500	1324200	31-Dec-10	SCOTTSDALE	AZ	ARIZONA	USA	US Southwest
KPMG LLP	995000	0	0	0	995000	30-Sep-10	ST LOUIS	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	PLAINVIEW	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Oct-09	NORTH YORK	A6	ONTARIO	CANADA	Canada
Deloitte & Touche LLP	1481110	159825	195358	35533	1676470	31-Mar-10	AGOURA HILLS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-10	CALABASAS	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	400000	0	55801	19301	455801	31-Dec-10	BOTHELL	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-11	CONWAY	AR	ARKANSAS	USA	US Southeast
Grant Thornton LLP	672178	0	152470	152470	824648	31-Dec-11	BUFFALO GROVE	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	399965	20200	20200	0	420165	31-Dec-09	SEOUL	M5	KOREA (SOUTH)	KOREA (SOUTH)	Foreign
unknown	0	0	0	0	0	30-Jun-11	JERICHO	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	1324000	301000	408000	105000	1732000	28-Nov-10	TRINITY	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	NORCROSS	GA	GEORGIA	USA	US Southeast
KPMG LLP	410800	198485	198485	0	609285	31-Dec-10	AVENEL	NJ	NEW JERSEY	USA	US Mid Atlantic
Crowe Horwath LLP	410104	13195	13195	0	423299	31-Dec-12	TROY	MI	MICHIGAN	USA	US Midwest
KPMG LLP	612700	9000	9000	0	621700	31-Dec-09	BETHESDA	MD	MARYLAND	USA	US Mid Atlantic
KPMG LLP	733000	34000	74000	40000	807000	2-Jun-09	MARYVILLE	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	CORAL SPRINGS	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	4306000	61000	689000	603000	4995000	2-Aug-09	CAMDEN	NJ	NEW JERSEY	USA	US Mid Atlantic
KPMG LLP	1460000	261000	428847	78837	1888850	31-Dec-11	BOSTON	MA	MASSACHUSETTS	USA	US New England
Hein & Associates LLP	402402	24965	24965	0	427367	31-Dec-11	FORT WORTH	TX	TEXAS	USA	US Southwest
KPMG LLP	42363700	6936120	12911900	5975740	55275600	31-Dec-12	ZURICH	V8	SWITZERLAND	SWITZERLAND	Foreign
unknown	0	0	0	0	0	31-Dec-11	SAN LUIS OBISPO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	553600	0	164540	148540	718140	31-Dec-12	CHICAGO	IL	ILLINOIS	USA	US Midwest
KPMG LLP	2990310	0	476072	476072	3466380	31-Dec-10	CALGARY	A0	ALBERTA	CANADA	Canada
Deloitte & Touche LLP	598756	19918	19918	0	618674	31-Jan-12	WATERLOO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	30-Sep-12	BROKEN ARROW	OK	OKLAHOMA	USA	US Southwest
Grant Thornton LLP	2616040	0	0	0	2616040	31-Dec-10	DALLAS	TX	TEXAS	USA	US Southwest
McGladrey & Pullen LLP	265629	0	0	0	265629	31-Dec-10	CURACAO	P8	NETHERLANDS ANTILLES	NETHERLANDS ANTILLES	Foreign
unknown	0	0	0	0	0	31-Dec-10	RIDGEWOOD	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	RIDGEWOOD	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	1446760	167230	385230	218000	1831980	31-Mar-10	ALPHARETTA	GA	GEORGIA	USA	US Southeast
KPMG LLP	489238	218761	349803	100497	839041	31-Dec-12	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
Deloitte & Touche LLP	3817100	54390	711323	656933	4528420	31-Dec-10	PEMBROKE	D0	BERMUDA	BERMUDA	Foreign
unknown	0	0	0	0	0	31-Dec-12	EVANSVILLE	IN	INDIANA	USA	US Midwest
Ernst & Young LLP	571000	0	0	0	571000	31-Dec-09	MURFREESBORO	TN	TENNESSEE	USA	US Southeast
PricewaterhouseCoopers LLP	1209500	3200	7700	0	1217200	3-Feb-13	WINSTON SALEM	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	OTTAWA	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-12	AUSTIN	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	LYNBROOK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	799736	70000	241822	171822	1041560	31-Dec-10	WASHINGTON	DC	DISTRICT OF COLUMBIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-12	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	RALEIGH	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	LOS ANGELES	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	830420	100000	101995	0	932415	31-Dec-11	ALISO VIEJO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	SAN DIEGO	CA	CALIFORNIA	USA	US West
KPMG LLP	477000	163000	163000	0	640000	31-Dec-11	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
PricewaterhouseCoopers LLP	969000	61000	164000	19000	1133000	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	14746000	1580930	2596470	330411	17342500	30-Sep-10	SYDNEY	C3	AUSTRALIA	AUSTRALIA	Foreign
Deloitte & Touche LLP	1358000	37000	66000	29000	1424000	1-Jan-11	ROANOKE	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-10	WILMINGTON	DE	DELAWARE	USA	US Mid Atlantic
KPMG LLP	801001	0	238130	238130	1039130	31-Dec-12	DARTMOUTH	A5	NOVA SCOTIA	CANADA	Canada
PricewaterhouseCoopers LLP	250000	0	364753	364753	614753	31-Dec-12	AUSTIN	TX	TEXAS	USA	US Southwest
KPMG LLP	2977000	0	0	0	2977000	31-Dec-11	SANTA MONICA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	HAINAN PROVINCE	F4	CHINA	CHINA	Foreign
Grant Thornton LLP	157500	0	15300	15300	172800	31-Dec-09	COLUMBIA	MD	MARYLAND	USA	US Mid Atlantic
KPMG LLP	2146780	0	810311	339476	2957090	30-Sep-11	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	SACRAMENTO	CA	CALIFORNIA	USA	US West
Crowe Horwath LLP	315000	68900	118585	49685	433585	31-Dec-12	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	NARBERTH	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	28-Feb-09	CHESTER	NY	NEW YORK	USA	US Mid Atlantic
BDO USA LLP	257500	144390	154040	9650	411540	31-Dec-12	LAKE OSWEGO	OR	OREGON	USA	US West
Ernst & Young LLP	1007400	19000	416454	308934	1423860	31-Dec-11	LAS VEGAS	NV	NEVADA	USA	US West
Horne LLP	63000	0	0	0	63000	31-Dec-11	BATESVILLE	MS	MISSISSIPPI	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	LOUISVILLE	KY	KENTUCKY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1483900	0	687500	686700	2171400	31-Dec-12	TULSA	OK	OKLAHOMA	USA	US Southwest
PricewaterhouseCoopers LLP	274000	0	31000	29000	305000	31-Dec-09	SAN DIEGO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	2066400	0	0	0	2066400	31-Dec-10	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-May-11	DAR ES SALAAM	W0	TANZANIA	TANZANIA	Foreign
Deloitte & Touche LLP	10424000	437000	2342000	1905000	12766000	31-Dec-11	IRVING	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Sep-11	CLEARWATER	FL	FLORIDA	USA	US Southeast
KPMG LLP	401261	0	0	0	401261	31-Dec-12	CAPE MAY COURT HOUSE	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	1175000	0	203000	203000	1378000	31-Dec-10	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
Deloitte & Touche LLP	350148	194720	194720	0	544868	31-Dec-12	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
BDO USA LLP	208906	0	29470	29470	238376	31-Dec-11	HOLLAND	MI	MICHIGAN	USA	US Midwest
Deloitte & Touche LLP	1505000	0	24000	24000	1529000	31-Dec-09	EVERETT	WA	WASHINGTON	USA	US West
PricewaterhouseCoopers LLP	0	0	0	0	0	28-Sep-13	NEENAH	WI	WISCONSIN	USA	US Midwest
Ernst & Young LLP	195000	34000	34000	0	229000	31-Dec-12	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
PricewaterhouseCoopers LLP	319000	0	2000	0	321000	31-Dec-11	NEEDHAM	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-11	EAST FAIRFIELD	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	4076080	0	870748	449766	4946830	31-Dec-11	SAO PAULO	D5	BRAZIL	BRAZIL	Foreign
Deloitte & Touche LLP	1219580	0	84364	23713	1303950	31-Dec-09	CALABASAS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-10	RICHMOND	IN	INDIANA	USA	US Midwest
KPMG LLP	1298000	384850	454885	70035	1752880	30-Jun-13	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Jul-11	CHICAGO	IL	ILLINOIS	USA	US Midwest
KPMG LLP	1447000	180077	181077	0	1628080	31-Dec-10	VIRGINIA BEACH	VA	VIRGINIA	USA	US Mid Atlantic
Ernst & Young LLP	460572	0	48219	48219	508791	31-Dec-10	ROLLING MEADOWS	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	1062230	171767	171767	0	1234000	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	3482300	95533	95533	0	3577830	31-Dec-12	PEMBROKE	D0	BERMUDA	BERMUDA	Foreign
unknown	0	0	0	0	0	31-Dec-12	PALM HARBOR	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	ST. HELIER	Y9
unknown	0	0	0	0	0	30-Jun-11	CATSKILL	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	563000	0	88000	88000	651000	1-Jan-10	MENLO PARK	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	926247	0	0	0	926247	1-Mar-09	MELVILLE	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	2985000	184000	295000	83000	3280000	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1041910	102925	231668	128743	1273580	30-Sep-11	HERNDON	VA	VIRGINIA	USA	US Mid Atlantic
Ernst & Young LLP	274700	0	0	0	274700	31-Dec-11	RICHMOND	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	NEWTOWN	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	18-Jun-09	PHOENIX	AZ	ARIZONA	USA	US Southwest
Ernst & Young LLP	995000	5000	176000	98000	1171000	31-Dec-10	FOSTER CITY	CA	CALIFORNIA	USA	US West
Berry Dunn McNeil & Parker LLC (BDMP)	209000	12700	14700	2000	223700	31-Dec-12	CAMDEN	ME	MAINE	USA	US New England
unknown	0	0	0	0	0	31-Jul-12	MCKINNEY	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	2798300	1490400	1834100	343700	4632400	1-Jan-11	BELOIT	WI	WISCONSIN	USA	US Midwest
Grant Thornton LLP	655022	18380	171710	60170	826732	31-Dec-12	WILMINGTON	DE	DELAWARE	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	SHEUNG WAN	K3	HONG KONG	HONG KONG	Foreign
KPMG LLP	746019	4658	4658	0	750677	6-Feb-10	ST LOUIS	MO	MISSOURI	USA	US Southeast
PricewaterhouseCoopers LLP	1627450	88586	162554	69568	1790000	30-Mar-12	CARLSBAD	CA	CALIFORNIA	USA	US West
KPMG LLP	657984	167660	192169	24509	850153	31-Dec-12	NOVATO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	COLUMBUS	OH	OHIO	USA	US Midwest
Burr Pilger Mayer Inc (LLP)	680905	0	0	0	680905	31-Dec-12	FREMONT	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	BOWLING GREEN	KY	KENTUCKY	USA	US Mid Atlantic
KPMG LLP	3811230	36263	36263	0	3847490	31-Dec-09	OVERLAND PARK	KS	KANSAS	USA	US Midwest
KPMG LLP	84800000	7700000	14500000	6800000	99300000	31-Dec-12	FAIRFIELD	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-12	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
Deloitte & Touche LLP	1269280	0	122530	122530	1391810	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	THE WOODLANDS	TX	TEXAS	USA	US Southwest
Grant Thornton LLP	181578	75738	109059	22090	290637	31-Dec-10	ROUYN NORANDA	A8	QUEBEC	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-09	CHICAGO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Mar-09	HUMBLE	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	46495500	3134000	3882420	23388	50377900	31-Mar-11	TOKYO	M0	JAPAN	JAPAN	Foreign
unknown	0	0	0	0	0	31-Dec-12	SANTEE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	28-Jan-12	SAN JOSE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1184880	131000	302838	169298	1487720	1-Jan-11	CHICAGO	IL	ILLINOIS	USA	US Midwest
Crowe Horwath LLP	177379	0	21571	16875	198950	31-Dec-10	PULASKI	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	31-May-10	NORTH VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
KPMG LLP	404000	29000	29000	0	433000	31-Dec-09	GEORGE TOWN	E9	CAYMAN ISLANDS	CAYMAN ISLANDS	Foreign
KPMG LLP	1139500	0	74900	74900	1214400	31-Dec-11	RICHMOND	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	745000	103400	103400	0	848400	31-Dec-11	PORT WASHINGTON	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	360000	0	214772	162930	574772	31-Dec-12	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-11	NAPLES	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	WEST BABYLON	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	380000	31500	33000	0	413000	30-Jan-10	BIRMINGHAM	AL	ALABAMA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	PALM HARBOR	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	RENO	NV	NEVADA	USA	US West
PricewaterhouseCoopers LLP	13616000	2370000	6820000	4450000	20436000	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	1306960	75000	75000	0	1381960	31-Mar-12	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Sep-09	PELHAM	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	LANGHORNE	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	482412	35000	197000	142000	679412	31-Mar-12	WASHINGTON	DC	DISTRICT OF COLUMBIA	USA	US Mid Atlantic
Deloitte & Touche LLP	5109850	1200260	1222460	0	6332310	31-Dec-12	NEWPORT NEWS	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	WARREN	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Oct-11	MAITLAND	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	2800000	200000	900000	0	3700000	30-Sep-10	ATLANTA	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	493111	84142	158008	73866	651119	31-Dec-12	ANNAPOLIS	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	BEIJING	F4	CHINA	CHINA	Foreign
PricewaterhouseCoopers LLP	11914000	587000	5040000	4453000	16954000	31-Dec-09	WALTHAM	MA	MASSACHUSETTS	USA	US New England
Grant Thornton LLP	230000	10500	10500	0	240500	31-Dec-11	AUSTIN	TX	TEXAS	USA	US Southwest
KPMG LLP	1562300	32500	72500	40000	1634800	31-Dec-09	SCOTTSDALE	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	RICHMOND	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-11	DALLAS	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	3300000	1300000	2400000	1100000	5700000	30-Sep-09	ISLAND OF GUERNSEY	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
unknown	0	0	0	0	0	31-Dec-12	WOBURN	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	4853000	2301000	2586000	285000	7439000	31-Oct-09	TORONTO	A6	ONTARIO	CANADA	Canada
KPMG LLP	425000	0	0	0	425000	31-Mar-11	INDIANAPOLIS	IN	INDIANA	USA	US Midwest
PricewaterhouseCoopers LLP	931171	77639	77639	0	1008810	2-Feb-13	COLUMBUS	OH	OHIO	USA	US Midwest
Ernst & Young LLP	6296000	334000	1496000	1160000	7792000	31-Dec-09	ATLANTA	GA	GEORGIA	USA	US Southeast
Deloitte & Touche LLP	494887	0	31185	31185	526072	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	624000	36000	90000	54000	714000	31-Dec-09	LAKE FOREST	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	385300	27500	27500	0	412800	31-Dec-09	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
Ernst & Young LLP	1295000	0	50000	50000	1345000	31-Dec-12	BETHESDA	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Aug-10	ORANGEBURG	NY	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	393308	0	0	0	393308	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	203995	0	0	0	203995	31-Dec-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-12	NAPLES	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-10	FORT LAUDERDALE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	GADSDEN	AL	ALABAMA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	RENO	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
Deloitte & Touche LLP	1040700	88000	1304800	1212500	2345500	30-Jun-12	CLEVELAND	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Jul-10	JIAOZUO CITY	F4	CHINA	CHINA	Foreign
PricewaterhouseCoopers LLP	2418000	115000	117400	0	2535400	31-Dec-11	HARTFORD	CT	CONNECTICUT	USA	US New England
KPMG LLP	2000000	416000	416000	0	2416000	1-Jan-11	IRVING	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-May-09	MINERAL WELLS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	28-Feb-09	BAHAMA	NC	NORTH CAROLINA	USA	US Southeast
Deloitte & Touche LLP	550000	0	0	0	550000	30-Sep-11	SEATTLE	WA	WASHINGTON	USA	US West
Deloitte & Touche LLP	1129100	0	20489	20489	1149580	2-Jan-11	SANTA ANA	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	452000	0	20000	20000	472000	31-May-10	VAN NUYS	CA	CALIFORNIA	USA	US West
Hein & Associates LLP	122575	0	0	0	122575	30-Jun-13	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	1295900	0	0	0	1295900	30-Sep-10	SAN MATEO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Sep-09	HENDERSON	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	LAS VEGAS	NV	NEVADA	USA	US West
Wolf & Company PC (MA/NY)	275000	13800	61050	30000	336050	31-Dec-11	WEST SPRINGFIELD	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	27722000	15558300	27439100	4526040	55161100	31-Dec-09	MADRID	U3	SPAIN	SPAIN	Foreign
PricewaterhouseCoopers LLP	0	0	0	0	0	30-Sep-13	FORT WORTH	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Jun-12	SURFSIDE	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	6700000	700000	1100000	400000	7800000	31-Dec-09	IRVING	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Jun-13	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	MCLEAN	VA	VIRGINIA	USA	US Mid Atlantic
Deloitte & Touche LLP	1484560	0	353213	353213	1837770	31-Dec-10	MADRID	U3	SPAIN	SPAIN	Foreign
Crowe Horwath LLP	301500	31376	136626	50200	438126	31-Dec-10	WARSAW	IN	INDIANA	USA	US Midwest
Ernst & Young LLP	1232850	386315	390190	3875	1623040	30-Sep-10	SUNNYVALE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	SANTA CLARA	CA	CALIFORNIA	USA	US West
KPMG LLP	1393340	0	0	0	1393340	31-Dec-11	SAN DIEGO	CA	CALIFORNIA	USA	US West
KPMG LLP	1236860	0	156612	106589	1393470	31-Mar-10	HYPERABAD	K7	INDIA	INDIA	Foreign
Ernst & Young LLP	1097000	75000	230000	155000	1327000	31-Dec-12	CLEVELAND	OH	OHIO	USA	US Midwest
KPMG LLP	2485000	412000	431000	0	2916000	31-Dec-12	SCHAUMBURG	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	226000	0	0	0	226000	31-Dec-11	CARLSBAD	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-12	SAN DIEGO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	2271240	46288	49788	2000	2321020	31-Jul-09	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
Crowe Horwath LLP	403180	0	43700	43700	446880	31-Dec-12	DENVER	CO	COLORADO	USA	US West
PricewaterhouseCoopers LLP	2104000	965000	1758000	793000	3862000	31-Dec-10	ST LOUIS	MO	MISSOURI	USA	US Southeast
Deloitte & Touche LLP	569200	0	271714	271714	840914	31-Dec-09	MOSINEE	WI	WISCONSIN	USA	US Midwest
Deloitte & Touche LLP	1552000	354253	1112150	757896	2664150	31-Dec-11	ALISO VIEJO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	28-Feb-09	BURNSVILLE	MN	MINNESOTA	USA	US Midwest
KPMG LLP	420000	75000	77675	2675	497675	31-Dec-11	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	RENO	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	CLEARWATER	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	30-Apr-12	ROSEVILLE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	HONESDALE	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	LAKE FOREST	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	ALAMEDA	CA	CALIFORNIA	USA	US West
BDO USA LLP	355416	10224	37959	27735	393375	30-Jun-11	SAN ANTONIO	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	ORRVILLE	OH	OHIO	USA	US Midwest
Horne LLP	192500	19500	51400	31900	243900	31-Dec-10	PHILADELPHIA	MS	MISSISSIPPI	USA	US Southeast
ParenteBeard LLC	203021	0	44165	13865	247186	31-Dec-11	WELLSBORO	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	VAN NUYS	CA	CALIFORNIA	USA	US West
KPMG LLP	2295700	250000	325500	37500	2621200	30-Sep-09	ST PETERSBURG	FL	FLORIDA	USA	US Southeast
BDO Seidman LLP	0	0	0	0	0	1-May-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-12	SANTA MONICA	CA	CALIFORNIA	USA	US West
ParenteBeard LLC	152512	21083	29483	8400	181995	31-Dec-09	YORK	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	981150	55000	474140	291100	1455290	31-Dec-11	HAYWARD	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	2919000	93000	474000	381000	3393000	31-Dec-09	BELLEVUE	WA	WASHINGTON	USA	US West
BDO USA LLP	923922	0	180080	180080	1104000	31-Dec-11	WHITE PLAINS	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	LOS ANGELES	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	2789000	65000	1047000	982000	3836000	31-Dec-12	NOVI	MI	MICHIGAN	USA	US Midwest
PricewaterhouseCoopers LLP	3375900	52000	61800	5900	3437700	31-Dec-12	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	WALL LAKE	IA	IOWA	USA	US Midwest
unknown	0	0	0	0	0	30-Apr-12	SANTA ANA	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1190230	96000	216800	120800	1407030	31-May-11	PRINCETON JUNCTION	NJ	NEW JERSEY	USA	US Mid Atlantic
KPMG LLP	1886000	7000	88000	81000	1974000	31-Dec-12	CHICAGO	IL	ILLINOIS	USA	US Midwest
KPMG LLP	345000	0	38000	38000	383000	31-Dec-10	LEE	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	ROCHESTER	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	1321860	188767	188767	0	1510630	31-Dec-12	LOS ANGELES	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Jul-09	ABBOTSFORD	A1	BRITISH COLUMBIA	CANADA	Canada
KPMG LLP	1248000	15600	83901	68301	1331900	31-Dec-09	LANCASTER	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-13	FARMINGDALE	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Aug-12	CIRCLE PINES	MN	MINNESOTA	USA	US Midwest
PricewaterhouseCoopers LLP	644769	0	60800	59000	705569	31-Dec-11	WALTHAM	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	918150	3225	526271	523046	1444420	31-Dec-11	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
BDO Seidman LLP	1612000	181000	334000	153000	1946000	27-Feb-09	GRAND RAPIDS	MI	MICHIGAN	USA	US Midwest
PricewaterhouseCoopers LLP	396500	4100	35000	30900	431500	31-Jan-13	SIOUX FALLS	SD	SOUTH DAKOTA	USA	US Midwest
PricewaterhouseCoopers LLP	729000	38000	38000	0	767000	31-Dec-10	CHICAGO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	SEATTLE	WA	WASHINGTON	USA	US West
PricewaterhouseCoopers LLP	1683700	60075	74950	10575	1758650	31-Dec-10	WATSONVILLE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	NEW HAVEN	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-10	SALT LAKE CITY	UT	UTAH	USA	US West
Deloitte & Touche LLP	910095	45000	345521	282521	1255620	31-Dec-11	LA JOLLA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	RANCHO SANTA FE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	4700000	600000	1100000	500000	5800000	31-Dec-09	ENGLEWOOD	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	3-Jan-09	ARMONK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	JACKSONVILLE	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	3939000	1219000	1989000	770000	5928000	31-Dec-12	FORT WORTH	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	3894000	0	775500	775500	4669500	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	30651400	76119	185369	109250	30836700	31-Dec-12	MCLEAN	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	NINGBO ZHEJIANG PROVINCE	F4	CHINA	CHINA	Foreign
KPMG LLP	578000	0	0	0	578000	30-Apr-12	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Mar-13	LONG ISLAND CITY	NV	NEVADA	USA	US West
PricewaterhouseCoopers LLP	2224000	170000	1230000	882000	3454000	30-Mar-13	TSIM SHA TSUI KOWLOON	K3	HONG KONG	HONG KONG	Foreign
Plante & Moran PLLC	256282	14500	14500	0	270782	31-Dec-10	AURORA	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	1417130	241830	248820	0	1665950	31-Dec-11	PORTLAND	OR	OREGON	USA	US West
McGladrey LLP	280350	31873	31873	0	312223	31-Dec-12	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	700000	90000	174900	84900	874900	31-Dec-09	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-13	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	MORRISVILLE	NC	NORTH CAROLINA	USA	US Southeast
PricewaterhouseCoopers LLP	1267700	0	265500	265500	1533200	3-Jan-09	BAYONNE	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Apr-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-11	ST. PETERSBURG	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	788000	10000	211000	201000	999000	31-Jan-09	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	735000	0	0	0	735000	31-Dec-10	BEIJING	F4	CHINA	CHINA	Foreign
KPMG LLP	2615000	16000	229000	211000	2844000	31-May-09	SANTA CLARA	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	9500000	800000	900000	0	10400000	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	SALT LAKE CITY	UT	UTAH	USA	US West
Grant Thornton LLP	504000	138000	138000	0	642000	31-Dec-11	SOUTHFIELD	MI	MICHIGAN	USA	US Midwest
KPMG LLP	883000	0	349000	349000	1232000	31-Mar-13	CALGARY	A0	ALBERTA	CANADA	Canada
BDO LLP (London, UK)	700000	0	0	0	700000	31-Dec-10	ST. HELIER	I0	FRANCE	FRANCE	Foreign
PricewaterhouseCoopers LLP	1361000	48000	48000	0	1409000	31-Dec-09	MIDDLETOWN	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	HAUPPAUGE	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	DENVER	CO	COLORADO	USA	US West
Ernst & Young LLP	1818000	0	202000	202000	2020000	31-Dec-09	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	SARASOTA	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	PORTLAND	OR	OREGON	USA	US West
Grant Thornton LLP	641118	0	0	0	641118	31-Dec-12	OKLAHOMA CITY	OK	OKLAHOMA	USA	US Southwest
Ernst & Young LLP	6970040	0	4098560	4098560	11068600	2-Jan-10	NEW BRITAIN	CT	CONNECTICUT	USA	US New England
Deloitte & Touche LLP	627000	27000	27000	0	654000	31-Dec-11	KENNESAW	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	1070000	0	308000	303000	1378000	31-Dec-11	DANBURY	CT	CONNECTICUT	USA	US New England
Ernst & Young LLP	817176	0	0	0	817176	31-Mar-09	SAN DIEGO	CA	CALIFORNIA	USA	US West
McGladrey LLP	779000	119000	119000	0	898000	31-Dec-12	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	WESTMINSTER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-10	OREM	UT	UTAH	USA	US West
PricewaterhouseCoopers LLP	4698000	958500	1136000	140000	5834000	31-Dec-09	LOUISVILLE	KY	KENTUCKY	USA	US Mid Atlantic
Deloitte & Touche LLP	1300000	67000	126000	59000	1426000	31-Dec-12	Beijing	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	28-Feb-11	WILSONVILLE	OR	OREGON	USA	US West
PricewaterhouseCoopers LLP	153000	0	0	0	153000	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Jun-10	DAVIS	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	791100	10000	10000	0	801100	31-Dec-12	SAN JOSE	CA	CALIFORNIA	USA	US West
KPMG LLP	97552	0	0	0	97552	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	911129	0	118547	118547	1029680	29-Feb-12	Beijing	F4	CHINA	CHINA	Foreign
Deloitte & Touche LLP	1325000	0	954000	954000	2279000	31-Dec-09	LEHI	UT	UTAH	USA	US West
Ernst & Young LLP	7046810	1623950	2672970	1049020	9719780	30-Jun-10	DUBLIN	OH	OHIO	USA	US Midwest
KPMG LLP	909798	0	0	0	909798	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	MINTWELL BUILDING	U0	SINGAPORE	SINGAPORE	Foreign
Deloitte & Touche LLP	16434700	3702060	7955640	1880410	24390400	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
BDO Seidman LLP	176000	0	12000	12000	188000	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	2334520	65000	337615	272615	2672140	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	JACKSONVILLE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	SCOTTSDALE	AZ	ARIZONA	USA	US Southwest
Ernst & Young LLP	564679	425925	535620	107700	1100300	31-Dec-11	WESTFORD	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	1900000	0	100000	95000	2000000	31-Dec-12	RADNOR	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	5387500	435000	435000	0	5822500	29-Jun-12	MELBOURNE	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	2396000	0	904000	895000	3300000	31-Dec-12	SAN JOSE	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	0	0	0	0	0	28-Sep-13	PENNSAUKEN	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	28-Jul-13	NASHVILLE	TN	TENNESSEE	USA	US Southeast
Ernst & Young LLP	1797000	98000	136000	38000	1933000	31-Dec-10	OAK BROOK	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	28-Feb-13	RICHMOND	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	1026530	675844	708341	32497	1734870	31-Dec-09	CORAL GABLES	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	356150	0	24600	24600	380750	31-Dec-12	LAFAYETTE	LA	LOUISIANA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	SUNNYVALE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	DALY CITY	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	984000	151000	245000	0	1229000	31-Dec-09	SAN JOSE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	562500	0	0	0	562500	31-Dec-11	CHICAGO	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	1550440	344495	344495	0	1894940	31-Dec-10	SAO PAULO	D5	BRAZIL	BRAZIL	Foreign
KPMG LLP	1394680	46000	53870	7870	1448550	31-Dec-09	DAYTON	OH	OHIO	USA	US Midwest
Deloitte & Touche LLP	4766000	166000	189000	21000	4955000	31-Jan-09	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
Yount Hyde & Barbour PC	174302	29883	58271	28388	232573	31-Dec-10	WEST POINT	VA	VIRGINIA	USA	US Mid Atlantic
KPMG LLP	466975	25678	59587	33909	526562	31-Dec-12	WARREN	MI	MICHIGAN	USA	US Midwest
Deloitte & Touche LLP	628365	0	2544	2544	630909	30-Jun-12	MIDDLEFIELD	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-12	GREENVILLE	SC	SOUTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	ATLANTA	GA	GEORGIA	USA	US Southeast
KPMG LLP	2665020	969727	1576630	606903	4241640	31-Dec-11	ENGLEWOOD	CO	COLORADO	USA	US West
Porter Keadle Moore LLC (LLP)	545584	0	0	0	545584	31-Dec-10	MOULTRIE	GA	GEORGIA	USA	US Southeast
KPMG LLP	422788	0	0	0	422788	30-Jun-10	WARREN	OH	OHIO	USA	US Midwest
KPMG LLP	1245500	0	38000	38000	1283500	31-Dec-11	DALIAN	F4	CHINA	CHINA	Foreign
KPMG LLP	11069000	13516000	15781000	1889000	26850000	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	540800	0	2670	0	543470	31-Dec-11	AUSTIN	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	63001	0	0	0	63001	31-Dec-11	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	RIDGEWOOD	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	MT. PLEASANT	SC	SOUTH CAROLINA	USA	US Southeast
Ernst & Young LLP	768000	0	1500	0	769500	31-Dec-10	FT. LAUDERDALE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	LAS VEGAS	NV	NEVADA	USA	US West
KPMG LLP	2351000	12000	88000	76000	2439000	31-Dec-10	SEATTLE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-10	ARGYLE	TX	TEXAS	USA	US Southwest
BDO Seidman LLP	1161000	0	0	0	1161000	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	4281050	268236	1800380	1408140	6081430	31-Dec-11	LIMERICK	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	6599000	351000	1765000	1414000	8364000	30-Jun-13	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	2390740	1509640	1749490	239850	4140230	31-Dec-10	BOSTON	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	340000	6982	40485	33503	380485	31-Dec-12	BOISE	ID	IDAHO	USA	US West
KraftCPAs PLLC	172250	8474	27439	14500	199689	31-Dec-09	COLUMBIA	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	AUBURN	AL	ALABAMA	USA	US Southeast
PricewaterhouseCoopers LLP	587056	48700	48700	0	635756	31-Dec-09	CALGARY	A0	ALBERTA	CANADA	Canada
Ernst & Young LLP	975659	0	40000	40000	1015660	31-Dec-10	MOUNTAIN VIEW	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	5000000	400000	600000	200000	5600000	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	325000	4000	97850	63850	422850	30-Jun-12	TOWNSHIP OF WASHINGTON	NJ	NEW JERSEY	USA	US Mid Atlantic
KPMG LLP	495193	0	38600	38600	533793	31-Dec-10	STAMFORD	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	765000	25000	104500	79500	869500	30-Jun-09	NASHVILLE	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	TAMPA	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-May-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
McGladrey & Pullen LLP	515020	176120	525275	349155	1040300	31-Dec-10	GRAND JUNCTION	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-10	OKLAHOMA CITY	OK	OKLAHOMA	USA	US Southwest
unknown	0	0	0	0	0	30-Jun-10	GEORGE TOWN GRAND CAYMAN	E9	CAYMAN ISLANDS	CAYMAN ISLANDS	Foreign
Ernst & Young LLP	3195000	50000	580000	530000	3775000	31-Dec-09	ATLANTA	GA	GEORGIA	USA	US Southeast
KPMG LLP	6000000	416000	424000	8000	6424000	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Wolf & Company PC (MA/NY)	236312	14871	50753	34500	287065	31-Dec-09	PITTSFIELD	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-11	JUPITER	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	15510000	493000	5105000	4600000	20615000	31-Dec-09	CO. DUBLIN	L2	IRELAND	IRELAND	Foreign
Ernst & Young LLP	2334640	0	8645	8645	2343280	31-Dec-09	SAO PAULO	D5	BRAZIL	BRAZIL	Foreign
KPMG LLP	149716	20000	223606	203606	373322	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	1076560	283994	465864	77267	1542420	29-Jun-12	DALLAS	TX	TEXAS	USA	US Southwest
Grant Thornton LLP	366212	3950	34845	30895	401057	31-Dec-09	CHARLOTTESVILLE	VA	VIRGINIA	USA	US Mid Atlantic
Ehrhardt Keefe Steiner & Hottman PC	180000	83000	90500	7500	270500	31-Dec-10	PARAMUS	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	7000000	500000	2900000	2200000	9900000	31-May-10	BEAVERTON	OR	OREGON	USA	US West
Ernst & Young LLP	1405250	77779	79938	0	1485190	31-Dec-10	IRVING	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	2949000	70000	119000	46000	3068000	25-Dec-10	GEORGETOWN	E9	CAYMAN ISLANDS	CAYMAN ISLANDS	Foreign
unknown	0	0	0	0	0	31-Dec-10	DALLAS	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	2334640	0	8645	8645	2343280	31-Dec-09	SAO PAULO	D5	BRAZIL	BRAZIL	Foreign
KPMG LLP	904300	35000	35000	0	939300	31-Dec-09	HARLEYSVILLE	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	1735000	24000	952000	928000	2687000	31-Dec-09	DUBLIN 18	L2	IRELAND	IRELAND	Foreign
Ernst & Young LLP	3614280	182066	1134390	952328	4748670	30-Jun-11	LISLE	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	SANTA MONICA	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	562000	52000	55000	0	617000	31-Dec-09	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
KPMG LLP	3968120	0	0	0	3968120	31-Oct-09	PLEASANTON	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-12	MINNETONKA	MN	MINNESOTA	USA	US Midwest
MNP LLP	30578	14036	14036	0	44614	31-Jan-13	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-10	COQUITLAM	A1	BRITISH COLUMBIA	CANADA	Canada
KPMG LLP	898244	44000	214406	170406	1112650	31-Dec-12	WHEELING	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	895067	4129	71234	67104	966301	31-Dec-11	VICTORIA	C3	AUSTRALIA	AUSTRALIA	Foreign
unknown	0	0	0	0	0	30-Nov-12	VISTA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-May-10	TUSTIN	CA	CALIFORNIA	USA	US West
KPMG LLP	1501000	8000	79000	71000	1580000	31-Dec-09	GRAND PRAIRIE	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Mar-11	GHENT	C9	BELGIUM	BELGIUM	Foreign
Deloitte & Touche LLP	6581000	215000	905000	124000	7486000	31-Dec-11	LONDON ENGLAND	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
SR Snodgrass AC	125568	0	127286	0	252854	31-Dec-12	MANSFIELD	PA	PENNSYLVANIA	USA	US Mid Atlantic
Deloitte & Touche LLP	3145420	20772	20772	0	3166200	31-Dec-12	MCKINNEY	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	DUNKIRK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1456820	16973	172555	155583	1629370	31-Dec-09	AMSTERDAM	P7	NETHERLANDS	NETHERLANDS	Foreign
PricewaterhouseCoopers LLP	4631620	569926	2389600	1792050	7021210	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	IRVING	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	3498100	557600	1066000	505900	4564100	31-Dec-12	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
PricewaterhouseCoopers LLP	2241000	26000	134000	103000	2375000	31-Dec-12	CHICAGO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	WATFORD	A1	BRITISH COLUMBIA	CANADA	Canada
KPMG LLP	7578000	2749000	4734000	1985000	12312000	31-Dec-09	BETHPAGE	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Sep-11	TORONTO	A6	ONTARIO	CANADA	Canada
Deloitte & Touche LLP	521674	0	292826	290826	814500	31-Dec-09	COEUR D ALENE	ID	IDAHO	USA	US West
unknown	0	0	0	0	0	31-Dec-11	WASHINGTON	DC	DISTRICT OF COLUMBIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	COLUMBIA	MD	MARYLAND	USA	US Mid Atlantic
Ernst & Young LLP	864022	0	107900	107900	971922	31-Dec-09	WASHINGTON	DC	DISTRICT OF COLUMBIA	USA	US Mid Atlantic
Dixon Hughes PLLC	378669	45140	72065	26925	450734	31-Dec-09	COLUMBIA	SC	SOUTH CAROLINA	USA	US Southeast
BDO USA LLP	744350	153000	153000	0	897350	31-Dec-11	COLUMBUS	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Child Van Wagoner & Bradshaw PLLC	162000	17448	45866	13500	207866	31-Mar-11	CITY OF INDUSTRY	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1195280	223000	226593	0	1421870	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	25-Dec-10	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	4154280	2279000	2709220	228513	6863500	31-Dec-12	CHICAGO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	WADSWORTH	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Aug-09	SCOTTSDALE	AZ	ARIZONA	USA	US Southwest
PricewaterhouseCoopers LLP	1058000	229242	251842	20800	1309840	31-Dec-12	CAMBRIDGE	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	LAUDERDALE BY THE SEA	FL	FLORIDA	USA	US Southeast
BDO Seidman LLP	1880000	132000	132000	0	2012000	31-Jan-09	SECAUCUS	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	3861670	0	2280150	2280150	6141820	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	LITTLETON	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	0	0	0	0	0	28-Sep-13	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	KOWLOON	K3	HONG KONG	HONG KONG	Foreign
unknown	0	0	0	0	0	31-Dec-12	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
Ernst & Young LLP	927000	0	129000	129000	1056000	31-Dec-12	SOUTH SAN FRANCISCO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1104000	185600	372700	187100	1476700	31-Dec-11	MINNETONKA	MN	MINNESOTA	USA	US Midwest
KPMG LLP	619000	0	0	0	619000	30-Apr-10	ATLANTA	GA	GEORGIA	USA	US Southeast
PricewaterhouseCoopers LLP	110253	65271	65271	0	175524	31-Dec-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Ehrhardt Keefe Steiner & Hottman PC	169219	13000	14950	1950	184169	31-Dec-11	LITTLETON	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-May-11	MIAMI	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	2622000	172000	716000	544000	3338000	31-May-09	ATLANTA	GA	GEORGIA	USA	US Southeast
PricewaterhouseCoopers LLP	1276060	0	30866	0	1306930	31-Dec-12	SHANGHAI	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	1082120	0	9848	9848	1091970	31-Dec-10	BEIJING	F4	CHINA	CHINA	Foreign
Grant Thornton LLP	275000	0	0	0	275000	31-Dec-12	GEORGETOWN	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Aug-10	TORONTO	A6	ONTARIO	CANADA	Canada
Grant Thornton LLP	399953	10500	10500	0	410453	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	OTTAWA	A6	ONTARIO	CANADA	Canada
PricewaterhouseCoopers LLP	849110	0	2450	0	851560	31-Dec-09	RADNOR	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-11	IRVINE	CA	CALIFORNIA	USA	US West
MaloneBailey LLP	197490	45000	45000	0	242490	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	955000	164000	164000	0	1119000	31-Oct-10	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
PricewaterhouseCoopers LLP	1906000	376000	950000	574000	2856000	31-Dec-10	SUNNYVALE	CA	CALIFORNIA	USA	US West
TE Lott & Company	108345	0	6355	5233	114700	31-Dec-10	BATESVILLE	MS	MISSISSIPPI	USA	US Southeast
PricewaterhouseCoopers LLP	1579930	388228	874514	476280	2454440	31-Dec-12	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-10	MILPITAS	CA	CALIFORNIA	USA	US West
Shatswell MacLeod & Company PC	122500	0	21000	21000	143500	31-Dec-12	BELMONT	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	0	0	0	0	0	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	1273000	0	109000	109000	1382000	31-Dec-11	HILLSBORO	OR	OREGON	USA	US West
Grant Thornton LLP	364500	0	0	0	364500	31-Dec-09	TULSA	OK	OKLAHOMA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	ARGYLE	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	90500	0	73170	1500	163670	31-Dec-12	TORONTO	A6	ONTARIO	CANADA	Canada
Ernst & Young LLP	4833000	689000	734000	12000	5567000	31-Dec-12	BELLEVUE	WA	WASHINGTON	USA	US West
KPMG LLP	11581000	673000	2254000	1230000	13835000	31-Mar-12	ISLANDIA	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	719000	10000	10000	0	729000	31-Dec-12	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
PricewaterhouseCoopers LLP	2714070	8096	797421	722537	3511490	31-Dec-11	CALGARY	A0	ALBERTA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-12	SEATTLE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-10	ST LOUIS	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	31-May-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1076870	0	67634	60134	1144510	31-Dec-11	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-May-13	PORTLAND	OR	OREGON	USA	US West
unknown	0	0	0	0	0	31-Dec-12	SAN DIEGO	CA	CALIFORNIA	USA	US West
ParenteBeard LLC	201938	0	38084	20049	240022	31-Dec-10	WELLSBORO	PA	PENNSYLVANIA	USA	US Mid Atlantic
Moss Adams LLP	448000	15000	97000	82000	545000	2-Feb-13	LYNNWOOD	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-12	DENVER	CO	COLORADO	USA	US West
PricewaterhouseCoopers LLP	377157	97500	127500	30000	504657	31-Dec-10	GREENWICH	CT	CONNECTICUT	USA	US New England
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Mar-13	SAO PAULO SP	D5	BRAZIL	BRAZIL	Foreign
PricewaterhouseCoopers LLP	1559720	50000	126844	76844	1686570	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-May-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	IRVINE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	784000	43000	50000	7000	834000	29-Jan-11	HUDSON	OH	OHIO	USA	US Midwest
PricewaterhouseCoopers LLP	1144000	69000	215000	144000	1359000	31-Mar-10	SAN JOSE	CA	CALIFORNIA	USA	US West
KPMG LLP	4704000	814000	1998000	1184000	6702000	31-Dec-10	CHICAGO	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	498900	4500	20180	15680	519080	31-Dec-09	INDIANAPOLIS	IN	INDIANA	USA	US Midwest
Deloitte & Touche LLP	877000	122000	302400	158400	1179400	30-Jan-10	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	DULUTH	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
Marcum LLP	243000	18500	20500	0	263500	31-Mar-11	WHIPPANY	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	696300	0	593000	0	1289300	30-Dec-12	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
BDO Seidman LLP	1711000	0	0	0	1711000	28-Mar-09	COMMERCE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	2086420	310788	313361	0	2399780	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	1351660	253754	324439	70685	1676100	31-Dec-09	SAO PAULO	D5	BRAZIL	BRAZIL	Foreign
Deloitte & Touche LLP	1533630	0	371174	167174	1904800	31-Dec-09	OAK BROOK	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	WESTLAKE	OH	OHIO	USA	US Midwest
PricewaterhouseCoopers LLP	2327690	266538	1396960	1127400	3724650	31-Dec-10	BRISTOL	CT	CONNECTICUT	USA	US New England
Ernst & Young LLP	0	0	0	0	0	30-Sep-13	DALLAS	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	722714	0	11000	11000	733714	31-Dec-09	WALTHAM	MA	MASSACHUSETTS	USA	US New England
KPMG LLP	6198000	115000	1440000	1325000	7638000	30-Jun-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Jul-09	NORCROSS	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	CALGARY	A0	ALBERTA	CANADA	Canada
MaloneBailey LLP	90800	0	0	0	90800	31-Dec-11	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Aug-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	1141350	0	64754	62773	1206100	28-Feb-09	FORT WORTH	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Oct-11	PRINCETON	NJ	NEW JERSEY	USA	US Mid Atlantic
KPMG LLP	4750000	657000	1085000	386000	5835000	31-May-13	PLYMOUTH	MN	MINNESOTA	USA	US Midwest
PricewaterhouseCoopers LLP	1322000	33000	81000	33000	1403000	31-Dec-09	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	3387790	7860	35511	27651	3423300	31-Dec-11	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
unknown	0	0	0	0	0	31-Dec-10	SHENZEN	F4	CHINA	CHINA	Foreign
UHY LLP	454352	49464	49464	0	503816	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	HAMILTON	J3	GREECE	GREECE	Foreign
Ernst & Young LLP	2551000	2445000	2645000	200000	5196000	31-Dec-11	FORT WORTH	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	LARKSPUR	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-13	DENVER	CO	COLORADO	USA	US West
PricewaterhouseCoopers LLP	628000	0	515000	293000	1143000	30-Sep-10	GLENWOOD	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-10	MIAMI	FL	FLORIDA	USA	US Southeast
Grant Thornton LLP	625784	0	115840	115840	741624	31-Dec-12	BUFFALO GROVE	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	FAIRFAX	VA	VIRGINIA	USA	US Mid Atlantic
Deloitte & Touche LLP	2441570	120041	120041	0	2561610	30-Jan-09	MOORESVILLE	NC	NORTH CAROLINA	USA	US Southeast
KPMG LLP	1478110	88500	881768	0	2359880	31-Dec-10	SPOKANE	WA	WASHINGTON	USA	US West
Deloitte & Touche LLP	4241000	30000	30000	0	4271000	31-Dec-11	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
Deloitte & Touche LLP	729889	0	0	0	729889	31-Dec-09	TAMPA	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Mar-10	CONCORD	A6	ONTARIO	CANADA	Canada
PricewaterhouseCoopers LLP	550712	0	1500	0	552212	2-Jan-09	MELBOURNE	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	1364680	0	317739	317739	1682420	30-Sep-10	CHELMSFORD	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	3470300	32999	809591	775092	4279890	31-Dec-11	MILFORD	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-12	New York	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	4597960	259900	829285	569385	5427250	31-Dec-10	IRVINE	CA	CALIFORNIA	USA	US West
Spicer Jeffries LLP	60000	0	0	0	60000	31-Dec-10	ALAMEDA	CA	CALIFORNIA	USA	US West
Friedman LLP	175000	39000	44000	0	219000	31-Dec-12	WILMINGTON	DE	DELAWARE	USA	US Mid Atlantic
KPMG LLP	534000	144923	163222	18299	697222	30-Jun-13	BOULDER	CO	COLORADO	USA	US West
Deloitte & Touche LLP	995500	93600	109500	15900	1105000	31-Dec-10	JACKSONVILLE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	FORT LAUDERDALE	FL	FLORIDA	USA	US Southeast
KPMG LLP	781000	0	163564	161164	944564	31-Dec-11	EXTON	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	BEFORD	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	BOSTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-10	DENVER	CO	COLORADO	USA	US West
PricewaterhouseCoopers LLP	347791	0	17265	9249	365056	31-Dec-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
KPMG LLP	658000	79000	79000	0	737000	31-Dec-10	AUSTIN	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1785570	30000	715390	282827	2500960	31-Dec-12	LAS VEGAS	NV	NEVADA	USA	US West
Deloitte & Touche LLP	485000	27025	181730	154705	666730	29-Aug-09	FOREST CITY	IA	IOWA	USA	US Midwest
KPMG LLP	3234000	0	114000	114000	3348000	31-Oct-09	MOUNTAIN VIEW	CA	CALIFORNIA	USA	US West
KPMG LLP	2300000	270000	364000	94000	2664000	31-Dec-11	LOS GATOS	CA	CALIFORNIA	USA	US West
BDO Castillo Miranda y Compania SC	890690	0	0	0	890690	31-Dec-12	GUADALAJARA	O5	MEXICO	MEXICO	Foreign
Ernst & Young LLP	759000	0	20000	20000	779000	30-Jan-10	CITY OF INDUSTRY	CA	CALIFORNIA	USA	US West
BDO USA LLP	537800	18000	18000	0	555800	31-Dec-10	MIAMI	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Jan-13	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-11	MIAMI	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	JINHUA	F4	CHINA	CHINA	Foreign
KPMG LLP	2295700	250000	325500	37500	2621200	30-Sep-09	ST PETERSBURG	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	30-Sep-09	GLENDALE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Apr-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-09	NEW ORLEANS	LA	LOUISIANA	USA	US Southeast
UHY LLP	863096	20026	20026	0	883122	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
Smith Elliott Kearns & Company LLC	69046	9335	9335	0	78381	31-Dec-09	BERRYVILLE	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	HAWTHORNE	K3	HONG KONG	HONG KONG	Foreign
Deloitte & Touche LLP	1341200	0	24300	24300	1365500	2-Jan-09	FRISCO	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	RANCHO SANTA MARGARITA	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	737800	0	40695	39195	778495	31-Jan-10	AMARILLO	TX	TEXAS	USA	US Southwest
KPMG LLP	671958	0	255826	255826	927784	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	738191	93645	299390	203750	1037580	31-Dec-09	BEDFORD	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-May-10	NORTH VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
PricewaterhouseCoopers LLP	2287000	352594	622758	0	2909760	31-Dec-11	SHENZHEN	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-12	LOS ANGELES	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1230200	0	157851	157851	1388050	31-Dec-11	LOS ANGELES	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	YORK	PA	PENNSYLVANIA	USA	US Mid Atlantic
Deloitte & Touche LLP	1190000	0	0	0	1190000	30-Jun-11	SAN JOSE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	2766000	14300	579321	565021	3345320	31-Dec-10	INDIANAPOLIS	IN	INDIANA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	ANN ARBOR	MI	MICHIGAN	USA	US Midwest
Ernst & Young LLP	1705500	0	483520	483520	2189020	30-Jun-13	MOUNT AIRY	NC	NORTH CAROLINA	USA	US Southeast
PricewaterhouseCoopers LLP	2918000	908000	1376000	468000	4294000	31-Dec-10	SAN DIEGO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	820050	0	1500	0	821550	31-Dec-09	TARRYTOWN	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1957000	84000	797000	713000	2754000	30-Oct-10	NORWOOD	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	30-Jun-10	ARLINGTON	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	498723	0	28422	28422	527144	31-Dec-10	NETANYA	L3	ISRAEL	ISRAEL	Foreign
unknown	0	0	0	0	0	28-Jun-09	SAN DIEGO	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	564866	82940	82940	0	647806	31-Dec-12	OKLAHOMA CITY	OK	OKLAHOMA	USA	US Southwest
Ernst & Young LLP	965000	75000	127210	52210	1092210	31-Dec-09	CLEVELAND	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	COPPELL	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	AKRON	OH	OHIO	USA	US Midwest
Deloitte & Touche LLP	628365	0	2544	2544	630909	30-Jun-12	MIDDLEFIELD	CT	CONNECTICUT	USA	US New England
KPMG LLP	302000	94800	94800	0	396800	31-Dec-09	CAMBRIDGE	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-10	BERKELEY HEIGHTS	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	453556	327645	374437	44592	827993	30-Sep-11	BOISE	ID	IDAHO	USA	US West
KPMG LLP	1898000	289000	441000	152000	2339000	31-Dec-12	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
EisnerAmper LLP	483000	0	34000	0	517000	31-Jul-13	FARMINGDALE	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	2271230	100316	314104	162949	2585330	31-Dec-09	FORT LAUDERDALE	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	2277880	165147	288567	123420	2566450	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	25200000	2300000	4000000	1600000	29200000	31-Dec-11	SAN RAMON	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	NASHVILLE	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	1705000	68000	151000	83000	1856000	31-Dec-10	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-11	BOOTHWYN	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	LADERA RANCH	CA	CALIFORNIA	USA	US West
Marcum LLP	242000	0	32500	32500	274500	31-Dec-10	TREVOSE	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	COPPELL	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	UNION	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-09	GAINESVILLE	FL	FLORIDA	USA	US Southeast
Grant Thornton LLP	493500	37500	78300	32800	571800	31-Dec-12	LAKE SUCCESS	NY	NEW YORK	USA	US Mid Atlantic
Davidson & Company LLP	40623	0	4978	4978	45602	31-Oct-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	30-Apr-11	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-09	BEFORD	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-May-13	BOCA RATON	FL	FLORIDA	USA	US Southeast
KPMG LLP	1220000	0	10000	10000	1230000	31-Dec-12	SANTIAGO	F3	CHILE	CHILE	Foreign
unknown	0	0	0	0	0	31-Dec-10	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	SCOTTSDALE	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	GRAND RAPIDS	MI	MICHIGAN	USA	US Midwest
Deloitte & Touche LLP	500000	1300000	2400000	800000	2900000	31-Dec-12	HELLERUP	G7	DENMARK	DENMARK	Foreign
Grant Thornton LLP	937037	0	183173	183173	1120210	30-Sep-11	SANTA CLARA	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	264100	15000	23500	6500	287600	31-Dec-12	GROSSE POINTE FARMS	MI	MICHIGAN	USA	US Midwest
KPMG LLP	446075	7068	23068	16000	469143	31-Dec-12	MIDDLETOWN	RI	RHODE ISLAND	USA	US New England
Grant Thornton LLP	507283	23895	23895	0	531178	31-Dec-10	BOCA RATON	FL	FLORIDA	USA	US Southeast
Kabani & Company Inc	456500	15000	15000	0	471500	30-Jun-13	XIAN SHAANXI PROVINCE	F4	CHINA	CHINA	Foreign
Grant Thornton LLP	240320	26250	26250	0	266570	31-Mar-12	LONGMONT	CO	COLORADO	USA	US West
PricewaterhouseCoopers LLP	1360040	19713	209825	187112	1569870	31-Dec-10	SAN JOSE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	833827	206265	300632	42800	1134460	31-Dec-09	ROSH HA`AYIN	L3	ISRAEL	ISRAEL	Foreign
Ernst & Young LLP	2142000	0	188600	188600	2330600	28-Feb-13	CLEVELAND	OH	OHIO	USA	US Midwest
PricewaterhouseCoopers LLP	3750000	59000	725000	606000	4475000	31-Dec-09	SILVER SPRING	MD	MARYLAND	USA	US Mid Atlantic
Peterson Sullivan LLP/PLLC	470000	0	0	0	470000	31-Dec-11	SEATTLE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Odenberg Ullakko Muranishi & Co LLP	316219	10500	86957	0	403176	31-Dec-09	MOUNTAIN VIEW	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	2581000	505000	3411000	362000	5992000	31-Dec-12	SHENZHEN	F4	CHINA	CHINA	Foreign
KPMG LLP	981000	43000	115000	72000	1096000	31-Dec-09	ARLINGTON	TN	TENNESSEE	USA	US Southeast
Ernst & Young LLP	1483990	327558	656481	328923	2140470	30-Apr-10	LOS ANGELES	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1263300	0	346700	344300	1610000	30-Sep-09	CHELMSFORD	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	2915200	0	671483	669488	3586680	31-Dec-11	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	BRIDGEPORT	WV	WEST VIRGINIA	USA	US Mid Atlantic
KPMG LLP	207000	28000	28000	0	235000	31-Dec-10	ROCHESTER	MN	MINNESOTA	USA	US Midwest
Haskell & White LLP	632500	0	52618	0	685118	31-Mar-13	IRVINE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	NEWPORT BEACH	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	SEATTLE	WA	WASHINGTON	USA	US West
Deloitte & Touche LLP	4236000	3614000	3890000	66000	8126000	31-Dec-10	JUNO BEACH	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Jan-10	HOUSTON	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	1761510	0	2000	0	1763510	31-Jan-13	PARAMUS	NJ	NEW JERSEY	USA	US Mid Atlantic
Mauldin & Jenkins LLC	196000	69600	117600	48000	313600	31-Dec-11	ALBANY	GA	GEORGIA	USA	US Southeast
Deloitte & Touche LLP	953250	0	2200	0	955450	31-Dec-12	MISSION VIEJO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	2558180	1082220	1609440	527213	4167620	31-Dec-10	EWING	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	0	0	0	0	0	30-Sep-13	IRVINE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	7900000	300000	400000	0	8300000	31-Dec-10	MAUMEE	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	30-Sep-10	KANSAS CITY	KS	KANSAS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	BELLEVUE	WA	WASHINGTON	USA	US West
Deloitte & Touche LLP	158000	0	30580	30580	188580	31-Dec-09	DALLAS	TX	TEXAS	USA	US Southwest
ParenteBeard LLC	143888	0	17882	13500	161770	31-Mar-12	CLIFTON	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	780500	189419	519482	302979	1299980	31-May-11	CINCINNATI	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Mar-09	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-12	WAYNE	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	8063160	517792	622229	104437	8685380	31-Dec-12	CHATTANOOGA	TN	TENNESSEE	USA	US Southeast
KPMG LLP	0	0	0	0	0	31-Aug-13	OMAHA	NE	NEBRASKA	USA	US Midwest
Deloitte & Touche LLP	820000	0	0	0	820000	30-Apr-10	PARSIPPANY	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	3237660	40000	156869	116869	3394530	31-Dec-12	WYOMISSING	PA	PENNSYLVANIA	USA	US Mid Atlantic
Hein & Associates LLP	506844	0	0	0	506844	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	1321180	0	58532	55142	1379710	31-Dec-12	BRYN MAWR	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-May-09	WESTBURY	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	CARLSBAD	CA	CALIFORNIA	USA	US West
KPMG LLP	5867000	754000	754000	0	6621000	31-Dec-10	PRINCETON	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	1292530	124445	362309	237864	1654840	30-Sep-09	TULSA	OK	OKLAHOMA	USA	US Southwest
KPMG LLP	600340	5000	116940	111940	717280	31-Dec-09	ESCONDIDO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	2914000	415000	1623000	1206000	4537000	1-Jan-12	MILPITAS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	CHICAGO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	SHANGHAI	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	927500	0	58304	58304	985804	31-Dec-11	MCLEAN	VA	VIRGINIA	USA	US Mid Atlantic
Deloitte & Touche LLP	2350000	31000	31000	0	2381000	31-Dec-11	BEIJING	F4	CHINA	CHINA	Foreign
Deloitte & Touche LLP	2193670	76740	211039	127649	2404710	31-Dec-12	KANSAS CITY	MO	MISSOURI	USA	US Southeast
KPMG LLP	909798	0	0	0	909798	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	2204000	0	790000	756000	2994000	31-Dec-11	PLEASANTON	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	5100000	300000	300000	0	5400000	31-Dec-11	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	1146500	155332	170422	15089	1316920	31-Dec-10	SHANGHAI	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-10	HAMPTON	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	BETHLEHEM	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	5809000	195000	696000	80000	6505000	31-Dec-12	SANTIAGO	F3	CHILE	CHILE	Foreign
Ernst & Young LLP	698811	35325	52987	17662	751798	31-May-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Deloitte & Touche LLP	881277	0	0	0	881277	31-Dec-09	JACKSON	MS	MISSISSIPPI	USA	US Southeast
Ernst & Young LLP	675414	0	24114	22374	699528	31-Dec-09	MENLO PARK	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1130100	3750	10245	0	1140340	3-Jan-09	AUSTIN	TX	TEXAS	USA	US Southwest
KPMG LLP	899000	0	218939	218939	1117940	29-Jun-13	SANTA CLARA	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	715000	35000	35000	0	750000	31-Dec-11	BEIJING	F4	CHINA	CHINA	Foreign
BDO USA LLP	864000	29000	279000	250000	1143000	31-Dec-10	SPOKANE	WA	WASHINGTON	USA	US West
PricewaterhouseCoopers LLP	2327000	27000	221000	169000	2548000	31-Dec-09	WORCESTER	MA	MASSACHUSETTS	USA	US New England
Baker Tilly Virchow Krause LLP	0	0	0	0	0	30-Jun-13	BEVERLY	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	1099920	0	106756	106756	1206670	31-Dec-10	NEW HYDE PARK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	CHICAGO	IL	ILLINOIS	USA	US Midwest
KPMG LLP	100600	0	0	0	100600	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
Grant Thornton LLP	315330	15825	15825	0	331155	31-Dec-12	DALLAS	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	875485	0	48250	48250	923735	31-Dec-11	NEWTON	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	3554310	86500	197762	105856	3752070	31-Dec-09	ST. MICHAEL	C8	BARBADOS	BARBADOS	Foreign
unknown	0	0	0	0	0	31-Dec-11	POCATELLO	ID	IDAHO	USA	US West
Ernst & Young LLP	1550720	0	64836	62687	1615550	31-Dec-09	DENVER	CO	COLORADO	USA	US West
KPMG LLP	257500	0	19000	19000	276500	31-Dec-11	EWING	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-11	PEORIA	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	DES MOINES	IA	IOWA	USA	US Midwest
PricewaterhouseCoopers LLP	4079800	265200	265200	0	4345000	31-Dec-10	JACKSON	MI	MICHIGAN	USA	US Midwest
Ernst & Young LLP	2033000	104000	281000	177000	2314000	31-Aug-12	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Jan-11	AMARILLO	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	3512040	162925	181141	18216	3693180	31-Dec-11	BURNABY	A1	BRITISH COLUMBIA	CANADA	Canada
Frazer Frost LLP	905506	0	10000	10000	915506	30-Sep-11	HENAN PROVINCE	F4	CHINA	CHINA	Foreign
PricewaterhouseCoopers LLP	863500	115000	116500	0	980000	31-Dec-09	HARTFORD	CT	CONNECTICUT	USA	US New England
Deloitte & Touche LLP	720651	193897	200360	6463	921011	31-Dec-12	The Hague	P7	NETHERLANDS	NETHERLANDS	Foreign
PricewaterhouseCoopers LLP	1983000	56000	56000	0	2039000	31-Dec-12	N/A	N4	LUXEMBOURG	LUXEMBOURG	Foreign
Deloitte & Touche LLP	980293	10165	36032	0	1016320	27-Mar-09	OTTOWA	A6	ONTARIO	CANADA	Canada
Ernst & Young LLP	916808	78333	78333	0	995141	31-Dec-09	ARLINGTON	VA	VIRGINIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	22688600	1492620	2218850	108544	24907500	31-Dec-11	SAO PAULO	D5	BRAZIL	BRAZIL	Foreign
Ernst & Young LLP	577840	0	55000	55000	632840	31-Dec-09	AUSTIN	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Mar-09	VANVOUER	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	3851960	438307	887480	449173	4739440	31-Dec-11	SUNNYVALE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	IRVING	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	5352390	47030	891539	377066	6243930	31-Dec-11	DETROIT	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	30-Sep-09	SHANDONG PROVINCE	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Mar-10	SECAUCUS	NJ	NEW JERSEY	USA	US Mid Atlantic
KPMG LLP	3063000	0	0	0	3063000	31-Dec-12	SANTA MONICA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-11	CAMBRIDGE	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
Deloitte & Touche LLP	1450000	0	600	0	1450600	31-Oct-10	HOLLYWOOD	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	30-Apr-09	HENDERSON	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	KENSINGTON	MD	MARYLAND	USA	US Mid Atlantic
Deloitte & Touche LLP	3158110	1677120	1893880	57533	5051990	31-Dec-10	CALGARY	A0	ALBERTA	CANADA	Canada
unknown	0	0	0	0	0	30-Jun-09	VAN NUYS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Jan-12	HEATHSVILLE	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-11	DUBLIN	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Mar-13	WASHINGTON	DC	DISTRICT OF COLUMBIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	CALGARY	A0	ALBERTA	CANADA	Canada
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Mar-13	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
Ernst & Young LLP	1623000	39000	51900	12900	1674900	31-Dec-12	CLEVELAND	OH	OHIO	USA	US Midwest
Ernst & Young LLP	15185000	1280000	3470000	2150000	18655000	31-Dec-12	BETHESDA	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	25-Dec-11	LAFAYETTE	LA	LOUISIANA	USA	US Southeast
unknown	0	0	0	0	0	30-Apr-10	KANATA	A6	ONTARIO	CANADA	Canada
PricewaterhouseCoopers LLP	915700	13000	131900	118900	1047600	27-Jun-10	WAUWATOSA	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	BRIGHTON	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	REDWOOD CITY	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Apr-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	393900	0	0	0	393900	31-Dec-11	NASHVILLE	TN	TENNESSEE	USA	US Southeast
Deloitte & Touche LLP	3401130	937306	1340140	402832	4741270	29-May-09	MARLBOROUGH	MA	MASSACHUSETTS	USA	US New England
KPMG LLP	1178640	144242	144242	0	1322880	31-Dec-12	CHICAGO	IL	ILLINOIS	USA	US Midwest
Eide Bailly LLP	141175	36000	108607	72230	249782	31-Jan-09	WEST FARGO	ND	NORTH DAKOTA	USA	US Midwest
Deloitte & Touche LLP	933000	30000	30000	0	963000	3-Jan-10	BERKELEY	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	7539910	320847	1764660	1122970	9304580	31-Dec-11	AMSTERDAM	P7	NETHERLANDS	NETHERLANDS	Foreign
unknown	0	0	0	0	0	31-Dec-11	OKLAHOMA CITY	OK	OKLAHOMA	USA	US Southwest
Deloitte & Touche LLP	559000	0	20000	0	579000	30-Jun-10	EAST SYRACUSE	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Aug-10	COLUMBIA	MD	MARYLAND	USA	US Mid Atlantic
Ernst & Young LLP	2107000	2000	248000	246000	2355000	31-Dec-10	NAPERVILLE	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	MIAMI	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	2065000	60000	79000	0	2144000	31-Dec-10	WORCESTER	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	1868400	20943	1550360	1526620	3418760	31-Dec-12	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	CENTENNIAL	CO	COLORADO	USA	US West
Ernst & Young LLP	993000	0	182000	138000	1175000	31-Mar-13	AMHERST	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-13	DEERFIELD BEACH	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	1443000	0	157000	157000	1600000	29-Dec-12	ROANOKE	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	MIAMI	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	753789	9173	218619	209446	972408	27-Jun-09	MINNETONKA	MN	MINNESOTA	USA	US Midwest
Ernst & Young LLP	4680000	1452900	2915900	1398000	7595900	31-Dec-09	BIRMINGHAM	AL	ALABAMA	USA	US Southeast
Grant Thornton LLP	554217	0	0	0	554217	31-Dec-12	Houston	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-10	DALLAS	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1067290	0	95493	36860	1162780	31-Dec-12	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Jan-10	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	30-Jun-12	ST LOUIS	MO	MISSOURI	USA	US Southeast
Ernst & Young LLP	816000	26000	26000	0	842000	26-Sep-09	ASHEVILLE	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-09	LAKEVILLE	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-12	TEL AVIV	L3	ISRAEL	ISRAEL	Foreign
Deloitte & Touche LLP	0	0	0	0	0	27-Sep-13	CH-8200 SCHAFFHAUSEN	V8	SWITZERLAND	SWITZERLAND	Foreign
unknown	0	0	0	0	0	31-Dec-10	DALIAN P.R.C.	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	946100	55000	71500	16500	1017600	27-Mar-09	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	SALT LAKE CITY	A8	QUEBEC	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-09	TEL AVIV	L3	ISRAEL	ISRAEL	Foreign
KPMG LLP	2056210	60722	431713	300151	2487920	31-Jul-11	WALTHAM	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-11	SHAHEKOU DISTRICT DALIAN	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	1282540	20000	410852	387852	1693390	2-Apr-11	BRAINTREE	MA	MASSACHUSETTS	USA	US New England
KPMG LLP	816500	0	186200	186200	1002700	31-Dec-12	HARRISBURG	PA	PENNSYLVANIA	USA	US Mid Atlantic
Grant Thornton LLP	500000	0	0	0	500000	29-Aug-12	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	12300000	700000	4600000	0	16900000	31-Dec-09	CHICAGO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Mar-12	MOONACHIE	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	2973350	118094	203094	0	3176440	31-Dec-09	MIAMI	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	2-Jan-10	CRANFORD	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	1578100	0	199103	199103	1777200	31-Dec-10	LOS ANGELES	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	28-Feb-10	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	WUXI	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Oct-11	WESTON	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	27000000	4000000	7700000	3000000	34700000	31-Dec-11	ZURICH	V8	SWITZERLAND	SWITZERLAND	Foreign
RubinBrown LLP	292000	13130	28630	15500	320630	31-Dec-09	CLAYTON	MO	MISSOURI	USA	US Southeast
KPMG LLP	1860000	94000	306000	212000	2166000	31-Dec-09	SUGAR LAND	TX	TEXAS	USA	US Southwest
Grant Thornton LLP	314923	0	34636	34636	349559	31-Dec-12	ALLEN	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	2357000	463000	627000	164000	2984000	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
Turlington and Company LLP	126750	27550	47050	19500	173800	31-Dec-12	WASHINGTON	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	LOS ANGELES	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1022730	0	39394	39394	1062120	31-Dec-10	QIDONG JIANGSU PROVINCE	F4	CHINA	CHINA	Foreign
KPMG LLP	290000	0	0	0	290000	31-Dec-12	COLORADO SPRINGS	CO	COLORADO	USA	US West
Deloitte & Touche LLP	333541	164469	343146	153987	676687	31-Dec-11	CALGARY	A0	ALBERTA	CANADA	Canada
PricewaterhouseCoopers LLP	828707	60059	304449	231390	1133160	31-Dec-09	PORTLAND	OR	OREGON	USA	US West
unknown	0	0	0	0	0	31-Dec-11	NEWPORT BEACH	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	971218	0	0	0	971218	31-Dec-11	JACKSON	MS	MISSISSIPPI	USA	US Southeast
PricewaterhouseCoopers LLP	3137410	161269	161269	0	3298680	31-Dec-09	BEIJING	F4	CHINA	CHINA	Foreign
KPMG LLP	0	0	0	0	0	31-Aug-09	LUXEMBOURGH	N4	LUXEMBOURG	LUXEMBOURG	Foreign
unknown	0	0	0	0	0	31-Dec-12	LIVINGSTON	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	505530	56000	128225	70575	633755	31-Dec-12	EL DORADO	AR	ARKANSAS	USA	US Southeast
PricewaterhouseCoopers LLP	624300	0	159597	157797	783897	31-Dec-12	PALM BEACH	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	4122270	19559	2171250	2151690	6293520	26-Dec-09	ORLANDO	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	2721000	2000	24000	22000	2745000	31-Oct-11	RED BANK	NJ	NEW JERSEY	USA	US Mid Atlantic
KPMG LLP	3979000	1022000	1324000	302000	5303000	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	390340	0	81580	79620	471920	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1071300	55000	79315	22320	1150610	31-Dec-11	FLINT	MI	MICHIGAN	USA	US Midwest
PricewaterhouseCoopers LLP	1000620	0	1107920	691925	2108550	30-Sep-12	IRVINE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	4775680	132537	646302	513765	5421980	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	25459000	0	4243160	2828770	29702100	31-Dec-09	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
KPMG LLP	246000	0	50200	50200	296200	1-Apr-12	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	FAIRFAX	VA	VIRGINIA	USA	US Mid Atlantic
Grant Thornton LLP	981998	0	91149	91149	1073150	31-Dec-12	MIDLAND	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	2924510	294307	915097	613558	3839610	31-Dec-11	PLANO	TX	TEXAS	USA	US Southwest
KPMG LLP	1652000	82000	99713	17713	1751710	31-Dec-09	HONOLULU	HI	HAWAII	USA	US West
unknown	0	0	0	0	0	31-Dec-09	THESSALONIKI	FL	FLORIDA	USA	US Southeast
KPMG LLP	2363420	112239	114035	0	2477450	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-12	TSIM SHA TSUI	K3	HONG KONG	HONG KONG	Foreign
PricewaterhouseCoopers LLP	912557	181745	191415	0	1103970	31-Dec-11	CITY OF BUENOS AIRES	C1	ARGENTINA	ARGENTINA	Foreign
unknown	0	0	0	0	0	30-Apr-10	FORT WORTH	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	SHANGHAI	F4	CHINA	CHINA	Foreign
KPMG LLP	1327000	84000	84000	0	1411000	31-Dec-12	SUNNYVALE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Aug-11	SPOKANE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-09	NEWPORT BEACH	CA	CALIFORNIA	USA	US West
KPMG LLP	42303700	13268000	20767300	7499300	63071000	31-Dec-10	ZURICH	V8	SWITZERLAND	SWITZERLAND	Foreign
Ernst & Young LLP	1614000	336500	587700	251200	2201700	31-Dec-09	MINNETONKA	MN	MINNESOTA	USA	US Midwest
Frazer Frost LLP	320000	0	10000	10000	330000	31-Dec-10	BEIJING	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-09	HEATHROW	FL	FLORIDA	USA	US Southeast
KPMG LLP	5535000	947000	1552000	605000	7087000	31-Dec-10	THE WOODLANDS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-12	TUSTIN	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	908732	0	0	0	908732	31-Dec-12	MEXICO DF	O5	MEXICO	MEXICO	Foreign
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1095000	47500	479135	428635	1574140	29-Jan-11	LITTLE ROCK	AR	ARKANSAS	USA	US Southeast
BDO USA LLP	1115000	39276	39276	0	1154280	30-Jun-13	HERNDON	VA	VIRGINIA	USA	US Mid Atlantic
Ernst & Young LLP	4893000	1575200	1905200	330000	6798200	31-Dec-11	AMSTERDAM	P7	NETHERLANDS	NETHERLANDS	Foreign
Grant Thornton LLP	0	0	0	0	0	30-Nov-09	CHATTANOOGA	TN	TENNESSEE	USA	US Southeast
Marcum LLP	209700	74200	141700	67500	351400	31-Jan-12	HARLEYSVILLE	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	1105000	0	0	0	1105000	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	340500	0	0	0	340500	30-Jun-13	SALT LAKE CITY	UT	UTAH	USA	US West
unknown	0	0	0	0	0	31-Dec-09	WOODLANDS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Mar-13	DELRAY BEACH	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	1063200	62000	122547	54547	1185750	31-Dec-12	TULSA	OK	OKLAHOMA	USA	US Southwest
Deloitte & Touche LLP	2675160	44000	449418	238865	3124580	31-Dec-09	MEMPHIS	TN	TENNESSEE	USA	US Southeast
PricewaterhouseCoopers LLP	778529	43000	108238	61350	886767	31-Dec-12	DEWITT	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	IRVINE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-10	JERICHO	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	1554000	185000	1148000	963000	2702000	31-Dec-10	DUBLIN 18	L2	IRELAND	IRELAND	Foreign
Ernst & Young LLP	266153	0	0	0	266153	31-Dec-12	RICHMOND	VA	VIRGINIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	3396200	55700	2291200	2233700	5687400	30-Sep-11	NEEDHAM	MA	MASSACHUSETTS	USA	US New England
KPMG LLP	1394640	464879	619838	46488	2014470	31-Dec-11	GUANGZHOU	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-09	TONGHUA JILIN	F4	CHINA	CHINA	Foreign
KPMG LLP	690000	71750	71750	0	761750	31-Dec-12	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-11	WELLSVILLE	OH	OHIO	USA	US Midwest
PricewaterhouseCoopers LLP	669000	41250	97780	56530	766780	31-Dec-10	WAKEFIELD	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	5300000	1600000	1600000	0	6900000	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	1860290	73339	86195	0	1946480	29-Dec-12	NORVAL	A6	ONTARIO	CANADA	Canada
BDO USA LLP	324150	0	1035	1035	325185	31-Dec-12	BEND	OR	OREGON	USA	US West
KPMG LLP	32674000	1421000	6319000	4898000	38993000	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	6105750	1237410	2311950	597968	8417700	31-Dec-12	BIRMINGHAM	AL	ALABAMA	USA	US Southeast
BDO USA LLP	846756	79070	79070	0	925826	29-Jan-11	MEMPHIS	TN	TENNESSEE	USA	US Southeast
Deloitte & Touche LLP	789034	140100	142509	0	931543	31-Dec-11	BELLEVUE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-12	BRIDGEWATER	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	1508100	30000	342500	312500	1850600	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
Deloitte & Touche LLP	665000	192650	202650	10000	867650	31-Dec-09	ATLANTA	GA	GEORGIA	USA	US Southeast
KPMG LLP	6599000	351000	1765000	1414000	8364000	30-Jun-13	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	313100	0	80000	80000	393100	31-Dec-11	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	400000	27000	166465	139465	566465	28-Jan-12	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
KPMG LLP	1865150	285450	329250	43800	2194400	3-May-09	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
KPMG LLP	2334700	45200	139200	94000	2473900	31-Mar-09	LITTLE ROCK	AR	ARKANSAS	USA	US Southeast
Deloitte & Touche LLP	5191890	959170	961952	2782	6153840	30-Jun-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	FRONTENAC	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	ROCHESTER	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	13171000	0	118000	105000	13289000	31-Jan-09	MELVILLE	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	OTTAWA	A6	ONTARIO	CANADA	Canada
PricewaterhouseCoopers LLP	2536500	300884	302684	0	2839180	30-Sep-12	ST LOUIS	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	30-Sep-09	LOS ANGELES	CA	CALIFORNIA	USA	US West
KPMG LLP	281960	26257	97857	71600	379817	31-Dec-11	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	1054560	135000	268208	0	1322770	31-Dec-11	NOVATO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	13541000	4104000	8327000	4223000	21868000	31-Dec-12	GLENVIEW	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	WELLSVILLE	OH	OHIO	USA	US Midwest
Ernst & Young LLP	416800	96999	201774	104775	618574	3-Mar-12	INDIANAPOLIS	IN	INDIANA	USA	US Midwest
Deloitte & Touche LLP	1076000	30000	80000	50000	1156000	31-Oct-10	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1438500	0	190194	175851	1628690	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	1325330	140650	338832	198182	1664160	30-Apr-11	LOUISVILLE	KY	KENTUCKY	USA	US Mid Atlantic
Crowe Horwath LLP	1183580	0	299044	0	1482620	31-Dec-12	EVANSVILLE	IN	INDIANA	USA	US Midwest
JH Cohn LLP	525000	18835	179510	160675	704510	31-Dec-09	CRANFORD	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Nov-11	LAS VEGAS	NV	NEVADA	USA	US West
PricewaterhouseCoopers LLP	1516920	0	0	0	1516920	31-Dec-11	LOS ANGELES	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-12	DENVER	CO	COLORADO	USA	US West
KPMG LLP	243000	0	51625	51625	294625	31-Dec-11	SOUTH BURLINGTON	VT	VERMONT	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	COLUMBUS	OH	OHIO	USA	US Midwest
PricewaterhouseCoopers LLP	857000	0	0	0	857000	31-Mar-10	GRAND CAYMAN	E9	CAYMAN ISLANDS	CAYMAN ISLANDS	Foreign
KPMG LLP	576000	0	12000	0	588000	28-Jun-09	ST LOUIS	MO	MISSOURI	USA	US Southeast
Ernst & Young LLP	200876	79163	79163	0	280039	31-Dec-09	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
Ernst & Young LLP	1272000	88000	192000	104000	1464000	31-Jul-09	FARMINGDALE	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	3517980	250707	938128	250707	4456110	31-Dec-11	MEXICO CITY	O5	MEXICO	MEXICO	Foreign
unknown	0	0	0	0	0	29-Feb-12	ST. LOUIS PARK	MN	MINNESOTA	USA	US Midwest
KPMG LLP	2350000	0	1500	0	2351500	31-Dec-09	FORT LAUDERDALE	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	1155000	14000	448000	434000	1603000	31-Dec-10	LEHI	UT	UTAH	USA	US West
Deloitte & Touche LLP	626000	10000	108000	98000	734000	31-Dec-10	VINELAND	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	2780000	350000	359000	9000	3139000	31-Dec-10	STAMFORD	CT	CONNECTICUT	USA	US New England
PricewaterhouseCoopers LLP	1328340	0	55819	54319	1384160	31-Dec-10	SUNNYVALE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1357000	0	0	0	1357000	29-Jan-11	MIAMI	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-12	GEORGE TOWN	E9	CAYMAN ISLANDS	CAYMAN ISLANDS	Foreign
unknown	0	0	0	0	0	30-Nov-09	IRVINE	CA	CALIFORNIA	USA	US West
McGladrey & Pullen LLP	734000	0	0	0	734000	31-Dec-11	SAN DIEGO	CA	CALIFORNIA	USA	US West
KPMG LLP	961400	77000	193000	81000	1154400	31-Jul-10	PROVIDENCE	RI	RHODE ISLAND	USA	US New England
unknown	0	0	0	0	0	31-Mar-11	CENTER VALLEY	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	316000	50000	52000	0	368000	31-Dec-12	INCLINE VILLAGE	NV	NEVADA	USA	US West
UHY LLP	628250	20000	20000	0	648250	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	695000	10000	52000	38000	747000	31-Dec-11	CHICAGO	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	1156590	93700	139163	43263	1295750	31-Dec-12	BOISE	ID	IDAHO	USA	US West
Deloitte & Touche LLP	1098000	0	177000	177000	1275000	31-May-09	BEIJING	F4	CHINA	CHINA	Foreign
Grant Thornton LLP	1207500	0	0	0	1207500	31-Dec-12	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Sep-11	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-11	FITCHBURG	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	FUJIAN PROVINCE	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-09	VANCOUVER	NV	NEVADA	USA	US West
Ernst & Young LLP	907016	30000	47995	0	955011	30-Jun-11	SUNNYVALE	CA	CALIFORNIA	USA	US West
KPMG LLP	685584	0	88610	10000	774194	31-Dec-09	PUDONG XIN QU	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-10	DELRAY BEACH	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	452000	9000	74000	0	526000	30-Sep-09	GLENWOOD	IL	ILLINOIS	USA	US Midwest
Dixon Hughes PLLC	406675	34605	65605	31000	472280	31-Dec-10	GREENEVILLE	TN	TENNESSEE	USA	US Southeast
PricewaterhouseCoopers LLP	8600000	300000	1800000	1500000	10400000	31-Dec-12	TAYLOR	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	BIRMINGHAM	MI	MICHIGAN	USA	US Midwest
BDO Seidman LLP	691564	151877	151877	0	843441	30-Sep-09	AUSTIN	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Nov-10	LEAWOOD	KS	KANSAS	USA	US Midwest
unknown	0	0	0	0	0	31-Aug-12
unknown	0	0	0	0	0	31-Dec-12	HERZLIYA	L3	ISRAEL	ISRAEL	Foreign
unknown	0	0	0	0	0	30-Sep-12	MADISON	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	31-Mar-10	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	NORTH VERSAILLES	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1900030	43373	50373	5500	1950400	31-Jul-10	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	OCALA	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	BOCA RATON	FL	FLORIDA	USA	US Southeast
Crowe Horwath LLP	350940	27500	87425	59925	438365	30-Jun-09	WARREN	OH	OHIO	USA	US Midwest
KPMG LLP	810000	0	26000	0	836000	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
Deloitte & Touche LLP	2000000	0	100000	0	2100000	31-Dec-12	TAIPEI	F5	TAIWAN (CHINA)	TAIWAN (CHINA)	Foreign
Grant Thornton LLP	357870	0	0	0	357870	31-Dec-09	HAIKOU	F5	TAIWAN (CHINA)	TAIWAN (CHINA)	Foreign
unknown	0	0	0	0	0	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	COEUR D?ALENE	ID	IDAHO	USA	US West
Grant Thornton LLP	1974810	0	11830	7680	1986640	25-Dec-11	SAN DIEGO	CA	CALIFORNIA	USA	US West
Dixon Hughes Goodman LLP	275000	0	53100	53100	328100	31-Dec-12	CHAPEL HILL	NC	NORTH CAROLINA	USA	US Southeast
BDO USA LLP	700716	0	0	0	700716	31-Dec-12	NASHVILLE	TN	TENNESSEE	USA	US Southeast
Grant Thornton LLP	0	0	0	0	0	30-Sep-11	PRINCETON	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	RICHARDSON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	4800000	800000	2600000	1800000	7400000	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1885000	103000	103000	0	1988000	31-Dec-12	LAKE FOREST	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	16598600	1313540	1904460	208612	18503100	31-Dec-10	HARTFORD	CT	CONNECTICUT	USA	US New England
PricewaterhouseCoopers LLP	1422700	67500	209300	140000	1632000	31-Dec-12	BURLINGTON	NC	NORTH CAROLINA	USA	US Southeast
Deloitte & Touche LLP	1808320	0	241304	41900	2049630	26-Jun-10	SUNNYVALE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Dec-10	PINEVILLE	LA	LOUISIANA	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-13	DETROIT	MI	MICHIGAN	USA	US Midwest
Grant Thornton LLP	1424880	0	136728	136728	1561600	1-Jan-11	IRVINE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Apr-10	STATESVILLE	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	SHENZEN	F4	CHINA	CHINA	Foreign
PricewaterhouseCoopers LLP	626675	0	2700	0	629375	31-Dec-11	MOUNTAIN VIEW	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	401850	0	1500	0	403350	31-Dec-10	REDMOND	WA	WASHINGTON	USA	US West
PricewaterhouseCoopers LLP	932484	11100	477247	466147	1409730	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Sep-09	CHANDLER	AZ	ARIZONA	USA	US Southwest
Ernst & Young LLP	2275000	55000	595000	540000	2870000	31-Mar-13	CHANDLER	AZ	ARIZONA	USA	US Southwest
Ernst & Young LLP	607500	1995	1995	0	609495	31-Dec-11	WAKEFIELD	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-10	ISELIN	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	1142300	0	0	0	1142300	31-Dec-12	SCOTTSDALE	AZ	ARIZONA	USA	US Southwest
Deloitte & Touche LLP	2213130	117365	565469	30000	2778600	31-Dec-10	FAIRPORT	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	1958620	201854	1180180	978323	3138800	30-Sep-11	DENTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	BLOOMFIELD	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-12	KALISPELL	MT	MONTANA	USA	US West
KPMG LLP	7600000	300000	2700000	2100000	10300000	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	2121000	15000	15000	0	2136000	31-Dec-10	STAMFORD	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-10	TINTON FALLS	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-09	COLDWATER	MI	MICHIGAN	USA	US Midwest
Deloitte & Touche LLP	1256000	35000	35000	0	1291000	31-Dec-10	CHANTILLY	VA	VIRGINIA	USA	US Mid Atlantic
KPMG LLP	1021660	0	369969	304215	1391620	31-Dec-09	BATON ROUGE	LA	LOUISIANA	USA	US Southeast
Ernst & Young LLP	600000	0	300000	300000	900000	31-Dec-11	TULSA	OK	OKLAHOMA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	CHICAGO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	OREM	UT	UTAH	USA	US West
unknown	0	0	0	0	0	31-Mar-09	MIAMI	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	3819640	1269150	1309150	40000	5128800	31-Dec-11	REDWOOD CITY	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Sep-11	SPRINGFIELD	MA	MASSACHUSETTS	USA	US New England
Crowe Horwath LLP	322250	53900	65050	11150	387300	30-Jun-12	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Mar-11	ABERDEEN	K3	HONG KONG	HONG KONG	Foreign
KPMG LLP	33700000	4400000	10900000	6500000	44600000	31-Dec-10	FAIRFIELD	CT	CONNECTICUT	USA	US New England
PricewaterhouseCoopers LLP	10200000	200000	300000	0	10500000	28-Dec-12	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	630000	33525	33525	0	663525	1-Apr-12	MIAMI	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	1673600	0	107651	105051	1781250	31-Dec-11	MAUMEE	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Jul-09	BOCA RATON	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	LOS ANGELES	CA	CALIFORNIA	USA	US West
Wolf & Company PC (MA/NY)	220081	33041	73956	36015	294037	31-Dec-12	WILLIMANTIC	CT	CONNECTICUT	USA	US New England
KPMG LLP	2376000	0	772000	237000	3148000	31-Dec-11	LAKE ZURICH	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	1561000	0	259175	257256	1820180	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	7464000	1083000	2994000	1911000	10458000	31-Dec-12	DES MOINES	IA	IOWA	USA	US Midwest
unknown	0	0	0	0	0	31-Jul-09	SEATTLE	WA	WASHINGTON	USA	US West
Deloitte & Touche LLP	513490	59898	85733	24458	599223	31-Jan-11	WATERLOO	A6	ONTARIO	CANADA	Canada
Ernst & Young LLP	749000	106500	320000	213500	1069000	30-Sep-11	WASHINGTON	DC	DISTRICT OF COLUMBIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Oct-12	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	3309630	188243	562747	374504	3872370	31-Dec-09	CHICAGO	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	2678000	140000	459000	319000	3137000	31-Dec-10	LIVONIA	MI	MICHIGAN	USA	US Midwest
Deloitte & Touche LLP	6493870	116338	380905	264567	6874780	31-Dec-11	BOCA RATON	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	STATEN ISLAND	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	SHANGHAI	F4	CHINA	CHINA	Foreign
KPMG LLP	1311560	345805	625965	224875	1937520	31-Dec-11	RANCHO SANTA FE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	FREEHOLD	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	2185000	441000	522000	75000	2707000	31-Dec-10	WILMINGTON	NC	NORTH CAROLINA	USA	US Southeast
Ernst & Young LLP	357120	50000	50000	0	407120	31-Dec-10	PLANO	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	0	0	0	0	0	31-Dec-12	SALT LAKE CITY	UT	UTAH	USA	US West
unknown	0	0	0	0	0	31-Jul-12	LAS VEGAS	NV	NEVADA	USA	US West
Ernst & Young LLP	741711	68000	115500	47500	857211	31-Dec-11	WHEELING	WV	WEST VIRGINIA	USA	US Mid Atlantic
Ernst & Young LLP	1401000	18000	158000	140000	1559000	3-Jan-10	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1305160	633985	1917010	1279480	3222170	3-Jan-10	OAKVILLE	A6	ONTARIO	CANADA	Canada
Ernst & Young LLP	281700	0	0	0	281700	31-May-11	LANSING	MI	MICHIGAN	USA	US Midwest
PricewaterhouseCoopers LLP	858049	52755	240970	188215	1099020	31-Dec-11	COLUMBIA	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	BEIJING	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Oct-11	GOLDEN	CO	COLORADO	USA	US West
Hein & Associates LLP	380973	0	0	0	380973	31-Dec-09	FORT WORTH	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Mar-09	WALNUT CREEK	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	19942900	1131510	1131510	0	21074400	31-Dec-09	PARIS	I0	FRANCE	FRANCE	Foreign
PricewaterhouseCoopers LLP	1942000	292000	1215000	920000	3157000	31-Dec-09	SUNNYVALE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Mar-13	KAILUA KONA	HI	HAWAII	USA	US West
Ernst & Young LLP	328000	60000	111000	51000	439000	31-Oct-09	PURCHASE	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	NORTHGLENN	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	30-Jun-11	RICHLAND	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	4069190	110322	166898	56575	4236090	31-Dec-09	ATHENS	J3	GREECE	GREECE	Foreign
unknown	0	0	0	0	0	30-Nov-09	CARSON CITY	NV	NEVADA	USA	US West
ParenteBeard LLC	751155	67665	67665	0	818820	31-Dec-11	DOVER	DE	DELAWARE	USA	US Mid Atlantic
Ernst & Young LLP	31868800	2655740	2655740	0	34524600	31-Dec-10	THE HAGUE	P7	NETHERLANDS	NETHERLANDS	Foreign
unknown	0	0	0	0	0	31-Dec-11	MIAMI	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	ST. LOUIS	MO	MISSOURI	USA	US Southeast
Deloitte & Touche LLP	404500	0	0	0	404500	30-May-13	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	28-Feb-10	KIRKLAND	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-10	LEWIS CENTER	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	WALL LAKE	IA	IOWA	USA	US Midwest
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1053840	40000	651463	609468	1705300	30-Apr-11	ST PAUL	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	ROHNERT PARK	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	3100000	0	0	0	3100000	31-Dec-09	TAIPEI	F5	TAIWAN (CHINA)	TAIWAN (CHINA)	Foreign
unknown	0	0	0	0	0	31-Mar-10	BOSTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-12	HARRISON	NY	NEW YORK	USA	US Mid Atlantic
Wolf & Company PC (MA/NY)	273000	31800	68800	37000	341800	31-Dec-11	WESTFIELD	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	30-Jun-09	STAMFORD	CT	CONNECTICUT	USA	US New England
PricewaterhouseCoopers LLP	2484660	1971950	4179430	2207480	6664090	31-Dec-09	PRIDES CROSSING	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-May-13	SALT LAKE CITY	UT	UTAH	USA	US West
Ernst & Young LLP	413116	3456	56816	46634	469933	31-Dec-09	LAVAL	A8	QUEBEC	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-10	TULSA	OK	OKLAHOMA	USA	US Southwest
Ernst & Young LLP	726560	0	160818	160818	887378	31-Dec-10	SAN DIEGO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	2830000	470221	612870	140249	3442870	1-Jan-11	TORONTO	A6	ONTARIO	CANADA	Canada
Deloitte & Touche LLP	945000	0	0	0	945000	31-Dec-12	LEXINGTON	KY	KENTUCKY	USA	US Mid Atlantic
KPMG LLP	357500	24200	24200	0	381700	31-Dec-12	BAR HARBOR	ME	MAINE	USA	US New England
unknown	0	0	0	0	0	31-Dec-11	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Aug-12	IRVINE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	URUMQI XIN JIANG PROVINCE	F4	CHINA	CHINA	Foreign
ParenteBeard LLC	157240	0	35000	15000	192240	31-Dec-11	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
Deloitte & Touche LLP	0	0	0	0	0	31-Dec-09	BERLIN	CT	CONNECTICUT	USA	US New England
Ernst & Young LLP	7287000	488500	704500	198000	7991500	30-Sep-11	FRANKLIN LAKES	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	31868800	2655740	2655740	0	34524600	31-Dec-10	THE HAGUE	P7	NETHERLANDS	NETHERLANDS	Foreign
unknown	0	0	0	0	0	31-Dec-10	FORT LAUDERDALE	FL	FLORIDA	USA	US Southeast
KPMG LLP	2124000	105400	375400	270000	2499400	30-Apr-13	HOBOKEN	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	HARBIN DEVELOPMENT ZONE	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	2434000	91000	91000	0	2525000	31-Mar-13	SIMPSONVILLE	SC	SOUTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Mar-09	LARGO	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	ST. HELIER	Y9
KPMG LLP	1155270	5000	30357	21557	1185630	31-Dec-11	ADDISON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Oct-11	TORONTO	A6	ONTARIO	CANADA	Canada
Deloitte & Touche LLP	898000	2000	433000	431000	1331000	31-Mar-12	BETHESDSA	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	CLEARWATER	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	828498	110500	145500	35000	973998	31-Dec-11	ARLINGTON	VA	VIRGINIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	381304	0	70695	70695	451999	30-Sep-10	MCLEAN	VA	VIRGINIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	200000	0	0	0	200000	31-Dec-12	MONTE CARLO MC	O9	MONACO	MONACO	Foreign
unknown	0	0	0	0	0	30-Nov-09	CENTRAL	K3	HONG KONG	HONG KONG	Foreign
Ehrhardt Keefe Steiner & Hottman PC	119514	35993	79150	43157	198664	31-Aug-11	PLATTEVILLE	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Oct-11	PRAVER 10250 BANGKOK	W1	THAILAND	THAILAND	Foreign
Burr Pilger Mayer Inc (LLP)	685000	26000	26000	0	711000	31-Mar-13	UNION CITY	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	3130000	626000	1839000	1213000	4969000	31-Dec-11	SUSSEX	WI	WISCONSIN	USA	US Midwest
Ernst & Young LLP	1590000	0	0	0	1590000	31-Dec-12	SAN JOSE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1205400	93300	183148	87648	1388550	31-Dec-11	BOISE	ID	IDAHO	USA	US West
unknown	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
BKD LLP	317145	16085	231434	0	548579	31-Dec-11	SPRINGFIELD	MO	MISSOURI	USA	US Southeast
Deloitte & Touche LLP	55099600	6982220	9545680	2124590	64645300	31-Mar-09	TOKYO	M0	JAPAN	JAPAN	Foreign
unknown	0	0	0	0	0	30-Sep-09	COEUR DALENE	ID	IDAHO	USA	US West
Ernst & Young LLP	1962560	0	849801	849801	2812360	3-Oct-09	EAST AURORA	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	TERNOPIL	2H	UKRAINE	UKRAINE	Foreign
KPMG LLP	13200000	57600000	67300000	3400000	80500000	31-Dec-12	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
Ernst & Young LLP	5351500	2161000	2209920	48916	7561410	31-Dec-09	WOONSOCKET	RI	RHODE ISLAND	USA	US New England
PricewaterhouseCoopers LLP	299966	7958	31124	5516	331091	31-Dec-12	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Grant Thornton LLP	359232	0	0	0	359232	31-Dec-09	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
KPMG LLP	520000	12000	12000	0	532000	31-Dec-09	DUBUQUE	IA	IOWA	USA	US Midwest
Grant Thornton LLP	568172	239996	304932	64936	873104	30-Sep-11	BELLEVUE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-11	LIVINGSTON	NJ	NEW JERSEY	USA	US Mid Atlantic
KPMG LLP	8344500	1324300	1505920	74216	9850420	29-Mar-13	MOUNTAIN VIEW	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	333370	0	1995	0	335365	31-Dec-12	WINSTON-SALEM	NC	NORTH CAROLINA	USA	US Southeast
Ernst & Young LLP	2828260	47112	162055	114943	2990310	2-Jul-10	SANTA CLARA	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	10954000	749500	1327500	553000	12281500	30-Sep-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	LONG BEACH	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Mar-10	INDIANAPOLIS	IN	INDIANA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	ALACHUA	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	IRVINE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Aug-13	LAS VEGAS	NV	NEVADA	USA	US West
KPMG LLP	1209350	0	528272	528272	1737620	31-Dec-11	BETHESDA	MD	MARYLAND	USA	US Mid Atlantic
KPMG LLP	6560000	403000	647000	229000	7207000	28-Oct-12	SANTA CLARA	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1821000	36000	67000	0	1888000	31-Dec-10	FORT LAUDERDALE	FL	FLORIDA	USA	US Southeast
KPMG LLP	568500	15000	47100	30000	615600	31-Dec-09	NORFOLK	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-11	FARMINGTON	UT	UTAH	USA	US West
unknown	0	0	0	0	0	31-Dec-09	KELOWNA	A1	BRITISH COLUMBIA	CANADA	Canada
Deloitte & Touche LLP	3364000	190000	229000	29000	3593000	31-Dec-12	JUNO BEACH	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Oct-09	LAGUNA HILLS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Aug-09	TORONTO	A6	ONTARIO	CANADA	Canada
Miller Wachman LLP	242000	0	80000	80000	322000	31-Dec-09	ALLSTON	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	2251460	0	193413	185913	2444870	30-Apr-09	SOUTH WINDSOR	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
Crowe Horwath HK CPA Ltd	399000	15500	15500	0	414500	31-Dec-11	DANYANG CITY JIANGSU PROVINCE	F4	CHINA	CHINA	Foreign
Crowe Horwath LLP	248380	21300	21300	0	269680	31-Dec-12	BEDMINSTER	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	764405	0	123724	121924	888129	31-Dec-11	BETHESDA	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	28-Feb-10	FUTIAN DISTRICT SHENZHEN	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	1298420	53340	183500	127660	1481920	3-Jan-09	SOUTH MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Jul-12	NEWTOWN	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	593000	0	0	0	593000	31-Dec-11	INDIANAPOLIS	IN	INDIANA	USA	US Midwest
unknown	0	0	0	0	0	31-Mar-11	REDONDO BEACH	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	1478330	20000	22844	2844	1501170	31-Dec-10	TYSONS CORNER	VA	VIRGINIA	USA	US Mid Atlantic
Deloitte & Touche LLP	11176800	1596690	3193380	0	14370200	31-Mar-12	NEWBURY	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
KPMG LLP	1610000	0	0	0	1610000	30-Jun-12	RENO	NV	NEVADA	USA	US West
Dixon Hughes PLLC	254000	11000	41475	11800	295475	31-Dec-09	WINSTON-SALEM	NC	NORTH CAROLINA	USA	US Southeast
KPMG LLP	408000	12500	72530	3000	480530	30-Apr-11	ANKENY	IA	IOWA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	3-Jan-09	CUYAHOGA FALLS	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	IRVINE	CA	CALIFORNIA	USA	US West
BKD LLP	317000	77039	196551	119512	513551	31-Dec-10	MUNCIE	IN	INDIANA	USA	US Midwest
Deloitte & Touche LLP	3636000	380000	521000	141000	4157000	30-Sep-09	CEDAR RAPIDS	IA	IOWA	USA	US Midwest
PricewaterhouseCoopers LLP	1759300	1612690	1621480	8796	3380780	31-Dec-09	SHANGHAI	F4	CHINA	CHINA	Foreign
Grant Thornton LLP	1626000	65000	65000	0	1691000	2-Jul-11	SAN JOSE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	2420350	0	1116240	1116240	3536600	30-Nov-11	BEDFORD	MA	MASSACHUSETTS	USA	US New England
Marcum LLP	335000	0	3000	3000	338000	31-Dec-10	GRAND CAYMAN	E9	CAYMAN ISLANDS	CAYMAN ISLANDS	Foreign
KPMG LLP	735000	38000	84725	46725	819725	31-Dec-09	NORWICH	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1130000	10000	10000	0	1140000	26-May-13	MENLO PARK	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	COUNCIL BLUFFS	IA	IOWA	USA	US Midwest
Deloitte & Touche LLP	0	0	0	0	0	30-Sep-13	ATLANTA	GA	GEORGIA	USA	US Southeast
KPMG LLP	1658550	0	76000	76000	1734550	31-Dec-12	ANN ARBOR	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	OVERLAND PARK	KS	KANSAS	USA	US Midwest
PricewaterhouseCoopers LLP	2583880	179852	179852	0	2763730	31-Dec-12	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	358700	7500	7500	0	366200	31-Dec-11	CAMBRIDGE	MA	MASSACHUSETTS	USA	US New England
KPMG LLP	3839000	0	474000	474000	4313000	31-Dec-11	GEORGETOWN	E9	CAYMAN ISLANDS	CAYMAN ISLANDS	Foreign
PricewaterhouseCoopers LLP	8232780	265574	531147	0	8763930	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	TARPON SPRINGS	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Mar-11	NEW WESTMINSTER	NV	NEVADA	USA	US West
KPMG LLP	102554	0	0	0	102554	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Mantyla McReynolds LLC	209456	0	1121	0	210577	31-Dec-09	WAYZATA	MN	MINNESOTA	USA	US Midwest
Ernst & Young LLP	716850	0	77022	45000	793872	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	82751200	8964680	11960000	871818	94711200	31-Dec-12	ZURICH	V8	SWITZERLAND	SWITZERLAND	Foreign
unknown	0	0	0	0	0	31-Mar-11	HENDERSON	CO	COLORADO	USA	US West
Deloitte & Touche LLP	1003950	65930	327553	259423	1331500	31-Dec-10	BOISE	ID	IDAHO	USA	US West
unknown	0	0	0	0	0	30-Jun-12	CORONA	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	24000000	12800000	13400000	100000	37400000	31-Dec-10	TORONTO	A6	ONTARIO	CANADA	Canada
GBH CPAs PC	64138	0	0	0	64138	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	4947620	124971	2797360	2672380	7744970	29-Jun-13	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1949850	0	50863	50838	2000710	3-Jan-09	FORT SMITH	AR	ARKANSAS	USA	US Southeast
Ernst & Young LLP	470700	3392	297149	293757	767849	31-Dec-09	NORTH HOLLYWOOD	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Jan-12	TOWSON	MD	MARYLAND	USA	US Mid Atlantic
Deloitte & Touche LLP	106500	0	0	0	106500	31-Dec-09	FT WORTH	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	SAN ANTONIO	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1633120	212000	501880	276210	2135000	31-Dec-10	ST. LOUIS	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	31-Mar-09	JERSEY CITY	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	571795	0	20000	15000	591795	31-Dec-11	SAN DIEGO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	490000	2000	2000	0	492000	31-Dec-09	TANGJIA ZHUHAI GUANGDONG	F4	CHINA	CHINA	Foreign
PricewaterhouseCoopers LLP	2033530	0	174766	171866	2208290	31-Dec-09	AUSTIN	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	PETALUMA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	28-Feb-09	SAN DIEGO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1385160	79550	152350	72800	1537510	31-Mar-13	NEW ORLEANS	LA	LOUISIANA	USA	US Southeast
PricewaterhouseCoopers LLP	276755	18215	36033	10120	312788	31-Dec-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Joseph Decosimo & Company PLLC	246955	26446	118132	91686	365087	31-Dec-09	CHATTANOOGA	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	LAKEWOOD	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	5000000	800000	2000000	1200000	7000000	31-Dec-10	RICHMOND	VA	VIRGINIA	USA	US Mid Atlantic
Ernst & Young LLP	6100000	240000	780000	440000	6880000	31-Dec-09	ATLANTA	GA	GEORGIA	USA	US Southeast
KPMG LLP	530000	0	116440	116440	646440	31-Dec-10	BROOKLINE	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	BETHESDA	MD	MARYLAND	USA	US Mid Atlantic
Ernst & Young LLP	356000	69500	77500	8000	433500	31-Dec-10	GREENWOOD VILLAGE	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	30-Nov-10	CENTRAL	K3	HONG KONG	HONG KONG	Foreign
BDO USA LLP	340258	23989	23989	0	364247	31-Dec-10	ONEONTA	AL	ALABAMA	USA	US Southeast
unknown	0	0	0	0	0	31-Oct-09	CALGARY	A0	ALBERTA	CANADA	Canada
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Dec-09	WILMINGTON	DE	DELAWARE	USA	US Mid Atlantic
Ernst & Young LLP	755229	0	0	0	755229	2-Apr-11	GREENSBORO	NC	NORTH CAROLINA	USA	US Southeast
KPMG LLP	2300000	7100000	11600000	1100000	13900000	31-Dec-10	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
unknown	0	0	0	0	0	31-Dec-12	LENEXA	KS	KANSAS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1232150	358863	403858	43000	1636010	31-Dec-10	BOCA RATON	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	CAMPBELL	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	WESLEY CHAPEL	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	1224000	0	220700	216700	1444700	29-Dec-12	BAYONNE	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-10	RALEIGH	NC	NORTH CAROLINA	USA	US Southeast
PricewaterhouseCoopers LLP	3041000	0	347161	213238	3388160	31-Dec-11	VOORHEES	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	1594000	0	121995	120000	1716000	31-Dec-12	BEDFORD	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	FRESNO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	9-Nov-10	PARKVILLE VICTORIA	C3	AUSTRALIA	AUSTRALIA	Foreign
KPMG LLP	386940	0	28900	28900	415840	31-May-12	SALT LAKE CITY	UT	UTAH	USA	US West
KPMG LLP	914166	0	0	0	914166	31-Mar-12	CENTRAL	K3	HONG KONG	HONG KONG	Foreign
Deloitte & Touche LLP	2076000	650000	1805000	1155000	3881000	31-Aug-11	DEERFIELD	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	1403100	18000	48600	30600	1451700	31-Dec-10	BURLINGTON	NC	NORTH CAROLINA	USA	US Southeast
PricewaterhouseCoopers LLP	794000	147000	442000	162000	1236000	31-Dec-10	QUINCY	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	815322	0	245884	243889	1061210	31-Dec-09	TEMPE	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	PLEASANTON	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	367641	2006	7256	5250	374897	29-Mar-09	SEATTLE	WA	WASHINGTON	USA	US West
Deloitte & Touche LLP	4558000	1312000	1959000	647000	6517000	31-Dec-11	FRANKLIN	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	NARBERTH	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	3030000	56000	171000	115000	3201000	30-Sep-11	DALLAS	TX	TEXAS	USA	US Southwest
KPMG LLP	330043	137242	270763	0	600806	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-May-13	PASADENA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	1166250	30000	254705	224705	1420960	27-Mar-09	JACKSONVILLE	FL	FLORIDA	USA	US Southeast
BDO Seidman LLP	300746	0	0	0	300746	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	2089500	100500	137722	37222	2227220	31-Dec-12	CARMEL	IN	INDIANA	USA	US Midwest
Deloitte & Touche LLP	4018670	460842	602247	30856	4620920	31-Mar-10	MORRISVILLE	NC	NORTH CAROLINA	USA	US Southeast
KPMG LLP	518528	0	0	0	518528	31-Jul-12	HOUSTON	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	10947200	0	0	0	10947200	31-Dec-10	BEIJING	F4	CHINA	CHINA	Foreign
PricewaterhouseCoopers LLP	4830880	570622	1945530	1313880	6776410	31-Dec-09	CAMP HILL	PA	PENNSYLVANIA	USA	US Mid Atlantic
Grant Thornton LLP	824370	0	0	0	824370	31-Dec-09	ATLANTA	GA	GEORGIA	USA	US Southeast
Deloitte & Touche LLP	939328	48587	165625	117038	1104950	29-Jan-11	CORAOPOLIS	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	2073290	25000	25000	0	2098290	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	1228440	67000	291049	224049	1519490	31-Dec-09	ENGELWOOD	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-11	ANDERSON	SC	SOUTH CAROLINA	USA	US Southeast
Deloitte & Touche LLP	1740020	0	6000	0	1746020	31-Dec-10	HERNDON	VA	VIRGINIA	USA	US Mid Atlantic
Deloitte & Touche LLP	1969000	283400	602789	319389	2571790	31-Dec-11	CHICAGO	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	510170	115054	115054	0	625224	31-Dec-10	BEIJING	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	4227090	890636	1555310	664675	5782400	31-Jan-11	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Sep-12	COUNCIL BLUFFS	IA	IOWA	USA	US Midwest
unknown	0	0	0	0	0	1-Jan-11	IRVINE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	GREENWOOD VILLAGE	CO	COLORADO	USA	US West
ParenteBeard LLC	117000	19500	29500	10000	146500	30-Jun-10	MONROEVILLE	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	OAK CREEK	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	DERBY	VT	VERMONT	USA	US New England
Ernst & Young LLP	733000	191249	191249	0	924249	31-Dec-12	WASHINGTON	DC	DISTRICT OF COLUMBIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	PALO ALTO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1290210	100683	149683	0	1439890	31-Dec-12	CINCINNATI	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	NORCROSS	GA	GEORGIA	USA	US Southeast
KPMG LLP	408000	16500	16500	0	424500	30-Apr-09	ANKENY	IA	IOWA	USA	US Midwest
Ernst & Young LLP	1640500	57000	439400	382400	2079900	31-Dec-12	MAYFIELD HTS.	OH	OHIO	USA	US Midwest
Ernst & Young LLP	1314140	1815	190304	116525	1504450	31-May-10	REDWOOD SHORES	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	DOYLESTOWN	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	4325000	270000	699000	412000	5024000	29-Aug-10	ISSAQUAH	WA	WASHINGTON	USA	US West
Ernst & Young LLP	79500	1500	4500	0	84000	31-Dec-10	SAINT PAUL	MN	MINNESOTA	USA	US Midwest
Deloitte & Touche LLP	1881290	479235	479235	0	2360520	31-Dec-11	PORTLAND	OR	OREGON	USA	US West
PricewaterhouseCoopers LLP	10700000	1500000	2300000	800000	13000000	31-Dec-12	DEARBORN	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	SHENZHEN GUANGDONG	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Aug-10	STATEN ISLAND	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	1453640	94025	94025	0	1547670	30-Sep-09	ALBUQUERQUE	NM	NEW MEXICO	USA	US Southwest
unknown	0	0	0	0	0	30-Nov-09	BEIJING	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-09
unknown	0	0	0	0	0	31-Mar-10	SICHUI	F4	CHINA	CHINA	Foreign
KPMG LLP	381285	83045	83045	0	464330	31-Oct-10	DANBURY	CT	CONNECTICUT	USA	US New England
Grant Thornton LLP	1214220	57701	165275	107574	1379490	31-Dec-10	ANCHORAGE	AK	ALASKA	USA	US West
Ernst & Young LLP	739333	0	31059	31059	770391	31-Dec-12	ATHENS	J3	GREECE	GREECE	Foreign
unknown	0	0	0	0	0	31-Dec-12	ST. LOUIS PARK	MN	MINNESOTA	USA	US Midwest
PricewaterhouseCoopers LLP	1033000	28651	57228	28577	1090230	31-Dec-12	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
Deloitte & Touche LLP	812950	381359	381359	0	1194310	31-Dec-11	CLAYTON	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	31-Mar-12	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-May-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Grant Thornton LLP	578281	30883	50542	19659	628823	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1384270	263000	263000	0	1647270	31-Oct-12	WESTLAKE	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	NAPLES	FL	FLORIDA	USA	US Southeast
KPMG LLP	5290000	97500	97500	0	5387500	31-Oct-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	6779500	20000	866100	843400	7645600	30-Sep-12	COVINGTON	KY	KENTUCKY	USA	US Mid Atlantic
Ernst & Young LLP	4194000	74000	482000	406000	4676000	31-Dec-11	ATLANTA	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	1970750	810394	1084780	177193	3055530	31-Dec-12	SAO PAULO	D5	BRAZIL	BRAZIL	Foreign
PricewaterhouseCoopers LLP	63001	1500	1500	0	64501	31-Dec-11	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
Lane Gorman Trubitt PLLC (LLP)	172456	11175	88990	77815	261446	31-Dec-12	PLANO	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Apr-11	DALLAS	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1647840	101077	607656	506579	2255500	31-Dec-12	DALLAS	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	649905	0	13765	13765	663670	31-Dec-10	SUNNYVALE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	529104	0	10250	10250	539354	31-Dec-11	GREAT NECK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1284210	275661	300176	24515	1584390	31-Dec-11	AKRON	OH	OHIO	USA	US Midwest
PMB Helin Donovan LLP	279545	35758	100396	0	379941	31-Mar-12	AUSTIN	TX	TEXAS	USA	US Southwest
Moss Adams LLP	310000	22000	100000	78000	410000	31-Dec-11	RENTON	WA	WASHINGTON	USA	US West
Ernst & Young LLP	2900000	100000	200000	100000	3100000	31-Dec-10	MARIETTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	30-Nov-11	NASSAU NEW PROVIDENCE	C5	BAHAMAS	BAHAMAS	Foreign
Ernst & Young LLP	393900	0	0	0	393900	31-Dec-11	NASHVILLE	TN	TENNESSEE	USA	US Southeast
Deloitte & Touche LLP	644870	42000	557662	515662	1202530	28-Mar-09	GRAND RAPIDS	MI	MICHIGAN	USA	US Midwest
Ernst & Young LLP	12302000	0	1990000	1902000	14292000	31-Dec-11	MOUNTAIN VIEW	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	35889	0	0	0	35889	31-Oct-09	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	PATCHOGUE	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	89800000	9700000	19000000	9300000	108800000	31-Dec-10	FAIRFIELD	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	29-Dec-12	OVERLAND PARK	KS	KANSAS	USA	US Midwest
KPMG LLP	324715	0	0	0	324715	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	1435000	0	0	0	1435000	31-Dec-12	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Nov-09	CLEARWATER	FL	FLORIDA	USA	US Southeast
Crowe Horwath HK CPA Ltd	425000	0	0	0	425000	31-Dec-11	SAN MARINO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	2115750	405000	435088	0	2550840	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	942000	12000	18720	6720	960720	31-Dec-11	WALTHAM	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	1374000	49000	91000	42000	1465000	31-Dec-11	SCHIPHOL AIRPORT	P7	NETHERLANDS	NETHERLANDS	Foreign
unknown	0	0	0	0	0	31-Dec-12	BRISBANE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	CUPERTINO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	GREENWICH	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	20050800	3850820	3850820	0	23901600	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	274700	0	0	0	274700	31-Dec-11	RICHMOND	VA	VIRGINIA	USA	US Mid Atlantic
Ernst & Young LLP	2760430	30550	1057030	1026480	3817460	31-Dec-12	GREENWICH	CT	CONNECTICUT	USA	US New England
PricewaterhouseCoopers LLP	1060400	201645	441746	176775	1502150	28-Jan-12	JACKSONVILLE	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	3307440	58759	2268040	2185720	5575480	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	CARSON CITY	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	COEUR D?ALENE	ID	IDAHO	USA	US West
BDO Seidman LLP	767814	0	0	0	767814	31-Dec-09	CHICAGO	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	1117140	0	273713	271913	1390850	31-Mar-13	DUBLIN 2	L2	IRELAND	IRELAND	Foreign
unknown	0	0	0	0	0	30-Sep-11	PERRIS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-10	FORT LAUDERDALE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	LA JOLLA	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	2141900	69000	635176	562551	2777080	26-Dec-09	MEMPHIS	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	BERRYVILLE	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	HERNDON	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	30-Sep-09	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	1109740	116245	329995	213750	1439740	31-Dec-10	BELTSVILLE	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	BELTSVILLE	MD	MARYLAND	USA	US Mid Atlantic
KPMG LLP	575000	0	62020	62020	637020	31-Dec-11	WESTERLY	RI	RHODE ISLAND	USA	US New England
unknown	0	0	0	0	0	31-Dec-12	WEST PALM BEACH	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Mar-12	WOODLAND HILLS	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	24100000	1800000	3400000	1500000	27500000	31-Dec-10	SAN RAMON	CA	CALIFORNIA	USA	US West
KPMG LLP	942000	32175	32175	0	974175	31-Dec-10	WALTHAM	MA	MASSACHUSETTS	USA	US New England
KPMG LLP	1706580	5000	137463	132463	1844040	31-Dec-09	RYE BROOK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	816725	76718	654191	577473	1470920	31-Dec-11	GREENEVILLE	TN	TENNESSEE	USA	US Southeast
Deloitte & Touche LLP	14595000	0	227000	227000	14822000	31-Jan-09	MELVILLE	NY	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	1092910	0	73324	73324	1166230	31-Dec-10	SANTA CLARA	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	521317	9000	10995	0	532312	31-Dec-09	SAN DIEGO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1917200	8311	143419	135108	2060610	30-Apr-12	SUNNYVALE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	391900	0	0	0	391900	31-Dec-12	CHAPEL HILL	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	ALPHARETTA	GA	GEORGIA	USA	US Southeast
KPMG LLP	778319	0	0	0	778319	24-Sep-10	COLUMBIA	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-10	VANCOUVER	TN	TENNESSEE	USA	US Southeast
Ernst & Young LLP	837860	170535	259511	88976	1097370	30-Jun-12	SALT LAKE CITY	UT	UTAH	USA	US West
unknown	0	0	0	0	0	31-Dec-11	BRANFORD	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	MARCO ISLAND	FL	FLORIDA	USA	US Southeast
SR Snodgrass AC	118689	16935	33641	16706	152330	31-Dec-09	JERSEY SHORE	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	BOCA RATON	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	CAMPBELL	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Apr-10	ATLANTA	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	831050	0	146498	146498	977548	31-Dec-11	LOUISVILLE	KY	KENTUCKY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	CAMBRIDGE	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-11	LAS VEGAS	NV	NEVADA	USA	US West
KPMG LLP	5346000	20000	799000	516000	6145000	31-Dec-12	SUGAR LAND	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	675720	390671	1103880	713207	1779600	26-Apr-13	NEW ALBANY	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	6304	V8	SWITZERLAND	SWITZERLAND	Foreign
Ernst & Young LLP	1097340	245852	305816	0	1403160	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	2973000	0	372000	372000	3345000	31-Dec-11	CRYSTAL LAKE	IL	ILLINOIS	USA	US Midwest
KPMG LLP	300900	0	37717	37717	338617	31-Dec-11	LEES SUMMIT	MO	MISSOURI	USA	US Southeast
Deloitte & Touche LLP	729900	118154	318843	67419	1048740	31-Dec-11	ELY CAMBRIDGESHIRE	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
PricewaterhouseCoopers LLP	4221000	5000	9000	0	4230000	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	AMSTERDAM	P7	NETHERLANDS	NETHERLANDS	Foreign
unknown	0	0	0	0	0	30-Jun-10	HAMILTON	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	4200000	1800000	2500000	700000	6700000	31-Dec-11	ATLANTA	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	5600000	900000	1500000	600000	7100000	31-Dec-10	STAMFORD	CT	CONNECTICUT	USA	US New England
Deloitte & Touche LLP	1693200	0	72375	0	1765580	3-Oct-09	SANTA CLARA	CA	CALIFORNIA	USA	US West
KPMG LLP	1478200	0	3197	3197	1481390	31-Dec-11	ENGLEWOOD	CO	COLORADO	USA	US West
KPMG LLP	492487	19000	49000	30000	541487	31-Dec-11	SYKESVILLE	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-11	VICTORIA	C3	AUSTRALIA	AUSTRALIA	Foreign
unknown	0	0	0	0	0	30-Nov-10	LOS ANGELES	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	TAMPA	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Aug-10	NORTH PLAINS	OR	OREGON	USA	US West
Deloitte & Touche LLP	240000	208000	208000	0	448000	30-Sep-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-10	AMES	IA	IOWA	USA	US Midwest
KPMG LLP	1729000	706000	1500000	363000	3229000	31-Mar-13	LITTLE ROCK	AR	ARKANSAS	USA	US Southeast
unknown	0	0	0	0	0	31-Oct-12	WILMINGTON	DE	DELAWARE	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	BELLEVUE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-11	AUSTIN	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	1562120	44024	268964	8240	1831080	31-Dec-12	FOOTHILL RANCH	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	996000	0	0	0	996000	31-Dec-09	BEIJING	F4	CHINA	CHINA	Foreign
Deloitte & Touche LLP	535000	89000	542000	217000	1077000	31-Dec-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
KPMG LLP	548723	0	10006	10006	558728	31-Dec-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
PricewaterhouseCoopers LLP	240000	0	0	0	240000	31-Dec-10	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
KPMG LLP	1289000	0	152000	152000	1441000	3-Apr-11	ALISO VIEJO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	2724000	423000	653000	33000	3377000	31-Dec-10	JUNO BEACH	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	PALM BEACH	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	1666700	186200	457400	268400	2124100	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	YUEN CHAU KOK SHATIN	K3	HONG KONG	HONG KONG	Foreign
Ernst & Young LLP	3364000	366000	912000	546000	4276000	31-Dec-11	ATLANTA	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	1292530	124445	362309	237864	1654840	30-Sep-09	TULSA	OK	OKLAHOMA	USA	US Southwest
PricewaterhouseCoopers LLP	4805000	385400	1227100	838500	6032100	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	984200	61828	367405	305577	1351600	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	6311540	194201	1359410	971005	7670940	31-Dec-10	CALGARY	A0	ALBERTA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-09	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	965093	844757	844757	0	1809850	31-Dec-10	TULSA	OK	OKLAHOMA	USA	US Southwest
BDO USA LLP	537000	44000	44000	0	581000	31-Dec-11	SUNNYVALE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Jan-11	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	25-Dec-10	CHATTANOOGA	TN	TENNESSEE	USA	US Southeast
KPMG LLP	750000	35380	35380	0	785380	31-Dec-11	DENVER	CO	COLORADO	USA	US West
KPMG LLP	1510000	0	481000	481000	1991000	30-Sep-09	STAMFORD	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	30-Jun-11	SILVER SPRING	MD	MARYLAND	USA	US Mid Atlantic
KPMG LLP	653631	77386	217174	114788	870805	31-Dec-11	NOVATO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	ATASCADERO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	2-Feb-13	BURLINGTON	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	RIDGEWOOD	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	430000	254496	345667	88471	775667	31-Dec-10	ST CHARLES	MO	MISSOURI	USA	US Southeast
Deloitte & Touche LLP	553018	238363	243181	4818	796199	31-Dec-12	CALGARY	A0	ALBERTA	CANADA	Canada
PricewaterhouseCoopers LLP	3187400	20500	27800	4800	3215200	31-Dec-10	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
PricewaterhouseCoopers LLP	4566100	195900	402000	46700	4968100	31-Dec-09	COLUMBIA	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	CISCO	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	2356440	30000	262000	232000	2618440	3-Jan-09	WINSTON-SALEM	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	LAS VEGAS	NV	NEVADA	USA	US West
Deloitte & Touche LLP	2135000	470000	479000	0	2614000	31-Dec-12	MADISON	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	30-Apr-13	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	30-Mar-12	BROOKLYN	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	1331420	488188	821043	36984	2152460	31-Dec-10	GUANGZHOU	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-May-13	RED BANK	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	TUCKER	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	315852	0	120801	120801	436653	31-Jul-13	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-09	NEWPORT BEACH	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	2051000	0	35100	0	2086100	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	SAN MATEO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	WUHAN HUBEI	F4	CHINA	CHINA	Foreign
KPMG LLP	350100	0	0	0	350100	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
SR Snodgrass AC	126060	9090	20599	8484	146659	31-Dec-09	HONESDALE	PA	PENNSYLVANIA	USA	US Mid Atlantic
BDO USA LLP	1247060	11164	11164	0	1258230	31-Dec-10	MALIBU	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	236500	0	0	0	236500	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
ASA & Associates	43863	0	0	0	43863	31-Mar-11	TAMIL NADU	K7	INDIA	INDIA	Foreign
PricewaterhouseCoopers LLP	4575800	899800	1080900	179600	5656700	31-Dec-11	LOUISVILLE	KY	KENTUCKY	USA	US Mid Atlantic
unknown	0	0	0	0	0	1-Oct-09	DOYLESTOWN	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	MARIETTA	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	852465	0	59161	59161	911626	31-Mar-13	SAN MARCOS	TX	TEXAS	USA	US Southwest
Grant Thornton LLP	348800	37300	57105	19805	405905	1-Jun-10	CINCINNATI	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	ALAMEDA	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1467450	0	107646	107646	1575100	30-Jan-10	COLUMBUS	OH	OHIO	USA	US Midwest
Ernst & Young LLP	1210150	0	0	0	1210150	31-Dec-11	SANTERMO	L6	ITALY	ITALY	Foreign
Deloitte & Touche LLP	2914430	108625	477686	369061	3392110	30-Apr-12	KANSAS CITY	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	CALGARY	A0	ALBERTA	CANADA	Canada
Grant Thornton LLP	596000	18000	188000	170000	784000	31-Mar-09	BOULDER	CO	COLORADO	USA	US West
PricewaterhouseCoopers LLP	1767000	18100	114500	91200	1881500	31-Dec-12	RENO	NV	NEVADA	USA	US West
Ernst & Young LLP	501700	0	7000	7000	508700	31-Dec-11	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Jun-10	CENTRAL	K3	HONG KONG	HONG KONG	Foreign
Deloitte & Touche LLP	1254800	367751	582595	214844	1837400	30-Jan-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	2501000	17000	378000	359000	2879000	30-May-10	SANTA CLARA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	CLINTON	MS	MISSISSIPPI	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	CARY	NC	NORTH CAROLINA	USA	US Southeast
Ernst & Young LLP	1060850	91613	251273	159660	1312120	31-Dec-10	CHESTER	WV	WEST VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	LAS VEGAS	NV	NEVADA	USA	US West
PricewaterhouseCoopers LLP	863500	115000	116500	0	980000	31-Dec-09	HARTFORD	CT	CONNECTICUT	USA	US New England
KPMG LLP	674975	17279	17279	0	692254	31-Jan-10	ABILENE	KS	KANSAS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	CALGARY	A0	ALBERTA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-12	TEL AVIV	L3	ISRAEL	ISRAEL	Foreign
unknown	0	0	0	0	0	31-Dec-09	HARIN HEILONGJIANG PROVINCE	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	1553640	123100	341120	216060	1894760	31-Dec-12	ROSEMONT	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	3000000	0	2000000	2000000	5000000	31-Dec-12	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
Ernst & Young LLP	1786020	0	77162	74992	1863180	31-Dec-09	BUFFALO	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	707000	115000	394000	279000	1101000	31-Dec-12	YOKNEAM ILLIT	L3	ISRAEL	ISRAEL	Foreign
Deloitte & Touche LLP	5115000	191000	191000	0	5306000	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
Grant Thornton LLP	493500	35000	94165	47165	587665	31-Dec-11	LAKE SUCCESS	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1031960	286099	613184	327085	1645150	31-Oct-09	CLAYTON	MO	MISSOURI	USA	US Southeast
KPMG LLP	1009780	0	0	0	1009780	31-Jan-09	SAN JOSE	CA	CALIFORNIA	USA	US West
Crowe Horwath LLP	195000	45000	69000	24000	264000	30-Jun-11	SAN DIEGO	CA	CALIFORNIA	USA	US West
KPMG LLP	1667000	0	891000	891000	2558000	31-Dec-12	COCONUT GROVE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	REDWOOD CITY	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	980000	15000	15000	0	995000	31-Oct-11	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	CHICAGO	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	34425000	6208000	17072000	10017000	51497000	31-Dec-11	HARTFORD	CT	CONNECTICUT	USA	US New England
PricewaterhouseCoopers LLP	1169610	0	0	0	1169610	31-Dec-09	SAO PAULO	D5	BRAZIL	BRAZIL	Foreign
Ernst & Young LLP	4626000	141000	1105000	962000	5731000	31-Dec-12	BERWYN	PA	PENNSYLVANIA	USA	US Mid Atlantic
Deloitte & Touche LLP	210000	0	9050	9050	219050	31-Dec-09	AUSTIN	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	MADRID	U3	SPAIN	SPAIN	Foreign
Deloitte & Touche LLP	3600000	55000	613000	551000	4213000	31-Dec-11	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-May-11	MARLBORO	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-11	LOS ANGELES	CA	CALIFORNIA	USA	US West
Hein & Associates LLP	116640	0	5000	5000	121640	31-Mar-11	GREENWOOD VILLAGE	CO	COLORADO	USA	US West
KPMG LLP	667519	0	174309	174309	841828	31-Dec-10	ANDHERI (EAST)	K7	INDIA	INDIA	Foreign
Deloitte & Touche LLP	1907600	87500	225700	138200	2133300	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	MIDLAND	MI	MICHIGAN	USA	US Midwest
Ernst & Young LLP	1010000	48000	123000	24000	1133000	31-Dec-11	MOSCOW	1Z	RUSSIA	RUSSIA	Foreign
unknown	0	0	0	0	0	30-May-09	BEAVERTON	OR	OREGON	USA	US West
PricewaterhouseCoopers LLP	10200000	200000	300000	0	10500000	28-Dec-12	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	453096	125210	130037	4827	583134	31-Dec-11	CALGARY	A0	ALBERTA	CANADA	Canada
PricewaterhouseCoopers LLP	2479830	0	641999	560941	3121830	31-Dec-12	KING OF PRUSSIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
UHY LLP	590586	0	0	0	590586	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	2278040	49500	59500	10000	2337540	25-Apr-10	SAINT LOUIS	MO	MISSOURI	USA	US Southeast
KPMG LLP	1157750	41125	41125	0	1198880	31-Dec-12	MECHANICSVILLE	VA	VIRGINIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1149000	0	601000	601000	1750000	31-Dec-12	DENVER	CO	COLORADO	USA	US West
Grant Thornton LLP	265055	0	5150	5150	270205	30-Apr-10	BENTONVILLE	AR	ARKANSAS	USA	US Southeast
Grant Thornton LLP	1458450	0	170100	0	1628550	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Peterson Sullivan LLP/PLLC	475500	0	0	0	475500	31-Dec-12	SEATTLE	WA	WASHINGTON	USA	US West
Deloitte & Touche LLP	1867680	104094	106294	0	1973970	31-Dec-12	MERRIMACK	NH	NEW HAMPSHIRE	USA	US New England
KPMG LLP	0	0	0	0	0	31-Dec-10	JACKSONVILLE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	HONG KONG	K3	HONG KONG	HONG KONG	Foreign
KPMG LLP	11450900	4235270	7999950	941171	19450900	31-Dec-09	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
Deloitte & Touche LLP	2097160	193500	461031	267531	2558190	31-Dec-11	NAPLES	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	551278	0	116858	116858	668136	31-Dec-09	PHOENIX	AZ	ARIZONA	USA	US Southwest
KPMG LLP	0	0	0	0	0	31-Dec-09	JACKSONVILLE	FL	FLORIDA	USA	US Southeast
Mauldin & Jenkins LLC	188000	3000	19101	16101	207101	31-Dec-09	VALDOSTA	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	2188520	81900	83895	0	2272420	31-Dec-11	CANONSBURG	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	861975	66750	270834	202284	1132810	31-Dec-11	PORTLAND	OR	OREGON	USA	US West
Deloitte & Touche LLP	1129800	33000	48100	15100	1177900	25-Dec-09	JACKSONVILLE	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	87390	24275	44297	20022	131688	31-Dec-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
KPMG LLP	1730940	9280	316457	305262	2047400	31-Dec-09	SHAWNEE MISSION	KS	KANSAS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	MARKHAM	A6	ONTARIO	CANADA	Canada
Ernst & Young LLP	1000000	47000	150000	103000	1150000	31-Dec-09	COLUMBIA	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	CHESTER	NJ	NEW JERSEY	USA	US Mid Atlantic
Brown Armstrong AC CPAs	71456	0	0	0	71456	31-Dec-10	HENDERSON	NV	NEVADA	USA	US West
PricewaterhouseCoopers LLP	2728230	17709	184682	157865	2912920	31-Dec-11	CALGARY	A0	ALBERTA	CANADA	Canada
KPMG LLP	481500	0	227963	227963	709463	31-Dec-10	KING OF PRUSSIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Apr-09	STATESVILLE	NC	NORTH CAROLINA	USA	US Southeast
Ernst & Young LLP	1316000	7000	604000	597000	1920000	31-Mar-13	OCEANPORT	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	15400000	600000	600000	0	16000000	31-Dec-09	WILMINGTON	DE	DELAWARE	USA	US Mid Atlantic
BKD LLP	229229	0	24513	19100	253742	31-Dec-12	MICHIGAN CITY	IN	INDIANA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11
unknown	0	0	0	0	0	25-Dec-09	TAMPA	FL	FLORIDA	USA	US Southeast
Grant Thornton LLP	555033	21525	220921	199396	775954	31-Dec-11	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1983000	56000	56000	0	2039000	31-Dec-12	N/A	N4	LUXEMBOURG	LUXEMBOURG	Foreign
unknown	0	0	0	0	0	31-Aug-11	WAHPETON	ND	NORTH DAKOTA	USA	US Midwest
Ernst & Young LLP	1703210	34000	496842	462842	2200050	30-Apr-09	LOS ANGELES	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1314000	0	0	0	1314000	31-Dec-12	BIRMINGHAM	AL	ALABAMA	USA	US Southeast
unknown	0	0	0	0	0	28-Mar-09	ROCHESTER	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	RIDGEWOOD	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	DUNMORE	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	402360	0	0	0	402360	31-Dec-10	OMAHA	NE	NEBRASKA	USA	US Midwest
unknown	0	0	0	0	0	30-Nov-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-11	LAS VEGAS	NV	NEVADA	USA	US West
Deloitte & Touche LLP	970000	20000	20000	0	990000	31-Oct-09	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
Deloitte & Touche LLP	1565550	319075	1639920	1101180	3205470	31-Mar-10	MUMBAI	K7	INDIA	INDIA	Foreign
Ernst & Young LLP	2906190	35000	35000	0	2941190	31-Dec-09	WYOMISSING	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	CAMBRIDGE	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	331112	2024	76407	74383	407519	31-Dec-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	4240000	173000	847000	550000	5087000	28-Jan-12	COLUMBUS	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	WILKES-BARRE	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-12	TORRANCE	CA	CALIFORNIA	USA	US West
KPMG LLP	2000000	0	600000	600000	2600000	31-Dec-10	DUBLIN	L2	IRELAND	IRELAND	Foreign
PricewaterhouseCoopers LLP	20200000	2200000	3400000	1100000	23600000	31-Dec-10	NORWALK	CT	CONNECTICUT	USA	US New England
KPMG LLP	402360	0	0	0	402360	31-Dec-09	OMAHA	NE	NEBRASKA	USA	US Midwest
PricewaterhouseCoopers LLP	20965100	1877170	2753740	36078	23718800	31-Dec-12	SAO PAULO	D5	BRAZIL	BRAZIL	Foreign
Grant Thornton LLP	924654	0	0	0	924654	31-Dec-09	NATICK	MA	MASSACHUSETTS	USA	US New England
BDO Seidman LLP	595000	37000	210006	173006	805006	31-Dec-09	SPOKANE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-11	TONGLIAO	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	330098	83325	272820	51292	602918	28-Feb-13	OTTAWA	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Mar-09	WESTWEGO	LA	LOUISIANA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	NEWARK	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1418560	52243	588403	536160	2006960	31-Dec-11	HUNT VALLEY	MD	MARYLAND	USA	US Mid Atlantic
Porter Keadle Moore LLC (LLP)	174138	9963	34063	24100	208201	31-Dec-09	LAFAYETTE	LA	LOUISIANA	USA	US Southeast
PricewaterhouseCoopers LLP	7200000	400000	2600000	2100000	9800000	31-May-09	BEAVERTON	OR	OREGON	USA	US West
KPMG LLP	14600000	600000	1200000	400000	15800000	31-Dec-10	SCHAUMBURG	IL	ILLINOIS	USA	US Midwest
Friedman LLP	459000	66000	95000	29000	554000	31-Dec-09	MONTICELLO	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	WALL TOWNSHIP	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	2463990	0	0	0	2463990	31-Dec-11	BEVERLY	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-10	GREENVILLE	SC	SOUTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	SHANGHAI	F4	CHINA	CHINA	Foreign
KPMG LLP	609487	124000	129209	3417	738696	31-Dec-11	MELVILLE	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-09	SALT LAKE CITY	UT	UTAH	USA	US West
Ernst & Young LLP	2415900	1600	41655	40055	2457560	31-Dec-10	CLEVELAND	OH	OHIO	USA	US Midwest
BDO USA LLP	1239000	0	0	0	1239000	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	1323170	147814	181036	33222	1504210	31-Dec-10	MISSISSAUGA	A6	ONTARIO	CANADA	Canada
McGladrey & Pullen LLP	651401	30292	112339	82047	763740	27-Nov-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	TYRONE	GA	GEORGIA	USA	US Southeast
PricewaterhouseCoopers LLP	2041180	223050	1593610	1369060	3634800	30-Jun-10	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
Grant Thornton LLP	473000	67000	67000	0	540000	25-Aug-10	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	741913	109408	294854	35755	1036770	31-Dec-10	SALT LAKE CITY	UT	UTAH	USA	US West
Ernst & Young LLP	6310000	270000	1000000	730000	7310000	31-Dec-12	BELLEVUE	WA	WASHINGTON	USA	US West
KPMG LLP	1148500	0	0	0	1148500	2-Jan-10	GREENWICH	CT	CONNECTICUT	USA	US New England
McGladrey & Pullen LLP	250319	15039	29164	14125	279483	31-Dec-11	FARMINGTON	CT	CONNECTICUT	USA	US New England
Ernst & Young LLP	449000	0	2000	0	451000	31-Dec-09	MIAMI	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-10	LOS ANGELES	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Sep-10	BOTHELL	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-09	CHICAGO	IL	ILLINOIS	USA	US Midwest
JH Cohn LLP	434000	0	5500	0	439500	31-Dec-09	HACKENSACK	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	NEW YORK CITY	NY	NEW YORK	USA	US Mid Atlantic
BDO Limited CPAs (HK)	550000	0	0	0	550000	30-Jun-11	BEIJING	F4	CHINA	CHINA	Foreign
Deloitte & Touche LLP	890000	342500	674980	332480	1564980	31-Dec-10	OAK BROOK	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	HIGHLANDS RANCH	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Mar-09	LOS ANGELES	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Jul-12	CENTENNIAL	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-11	MAPLE RIDGE	A1	BRITISH COLUMBIA	CANADA	Canada
BDO Castillo Miranda y Compania SC	760701	0	0	0	760701	31-Dec-10	GUADALAJARA	O5	MEXICO	MEXICO	Foreign
Ernst & Young LLP	8224300	1285750	1285750	0	9510050	31-Dec-11	RADNOR	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	826000	6000	398000	370000	1224000	30-Jun-11	RACINE	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-11	SAN JOSE	CA	CALIFORNIA	USA	US West
KPMG LLP	758863	0	661742	661742	1420600	31-Dec-09	ENGLEWOOD	CO	COLORADO	USA	US West
PricewaterhouseCoopers LLP	1139000	54000	113000	57000	1252000	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	398000	33000	33000	0	431000	2-Feb-13	BIRMINGHAM	AL	ALABAMA	USA	US Southeast
Ernst & Young LLP	296700	0	0	0	296700	31-May-12	LANSING	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Aug-12	SCOTTSDALE	AZ	ARIZONA	USA	US Southwest
Deloitte & Touche LLP	554000	0	69100	69100	623100	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
BKD LLP	709000	97625	97625	0	806625	31-Dec-12	KALISPELL	MT	MONTANA	USA	US West
KPMG LLP	1436600	25000	360800	335800	1797400	30-Jun-10	BOSTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	SOLANA BEACH	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	917000	412000	524600	112600	1441600	31-Dec-10	ATLANTA	GA	GEORGIA	USA	US Southeast
KPMG LLP	2532170	248161	769512	337759	3301680	31-Dec-09	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
Deloitte & Touche LLP	1030000	160000	169000	9000	1199000	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	730000	0	0	0	730000	31-Jul-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	4793420	0	91353	45562	4884770	31-Dec-12	BANDUNG	K8	INDONESIA	INDONESIA	Foreign
unknown	0	0	0	0	0	31-Dec-11	BLOOMSBURG	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	14641000	9621000	10451000	68000	25092000	30-Jun-09	MELBOURNE	C3	AUSTRALIA	AUSTRALIA	Foreign
BKD LLP	295541	7210	19946	12736	315487	30-Sep-11	GRANDVIEW	MO	MISSOURI	USA	US Southeast
Ernst & Young LLP	1761600	0	166158	166158	1927760	30-Jun-11	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-11	BHARAT BUILDING	U0	SINGAPORE	SINGAPORE	Foreign
Deloitte & Touche LLP	7186000	453000	697000	244000	7883000	2-Jan-10	WESTLAKE VILLAGE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1414370	0	476000	476000	1890370	31-Dec-09	OKLAHOMA CITY	OK	OKLAHOMA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Jul-10	CISCO	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	2430870	332416	425688	43368	2856560	31-Dec-12	CITY OF BUENOS AIRES	C1	ARGENTINA	ARGENTINA	Foreign
Deloitte & Touche LLP	2440000	205000	227000	18000	2667000	31-Dec-09	DENVER	CO	COLORADO	USA	US West
Ernst & Young LLP	18528500	1414390	1414390	0	19942900	31-Dec-09	PARIS	I0	FRANCE	FRANCE	Foreign
unknown	0	0	0	0	0	31-Dec-10	JERSEY CITY	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	393450	109550	315543	205993	708993	30-Jun-12	YORK	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	995500	97600	314730	172935	1310230	30-Mar-12	JACKSONVILLE	FL	FLORIDA	USA	US Southeast
BDO Seidman LLP	2142900	398850	472468	73618	2615360	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	28-Jan-12	ALBANY	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Jul-10	CAUSEWAY BAY	K3	HONG KONG	HONG KONG	Foreign
PricewaterhouseCoopers LLP	820849	0	0	0	820849	31-Dec-09	SHANGHAI	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	26-Dec-09	EVANSVILLE	IN	INDIANA	USA	US Midwest
KPMG LLP	882398	0	0	0	882398	30-Jan-11	ABILENE	KS	KANSAS	USA	US Midwest
PricewaterhouseCoopers LLP	628521	0	17792	16500	646313	31-Dec-10	BURLINGTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	CULLMAN	AL	ALABAMA	USA	US Southeast
Ernst & Young LLP	3781650	78000	1563760	1347960	5345400	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	697246	90000	395250	305250	1092500	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	4099540	198485	1297710	1096190	5397260	31-Dec-12	HANOVER	NH	NEW HAMPSHIRE	USA	US New England
unknown	0	0	0	0	0	31-Dec-11	DULUTH	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	GILLETTE	WY	WYOMING	USA	US West
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Dec-12	PINEVILLE	LA	LOUISIANA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	DENVER	CO	COLORADO	USA	US West
BDO Seidman LLP	509337	0	115078	115078	624415	31-Dec-09	SOUTHFIELD	MI	MICHIGAN	USA	US Midwest
EisnerAmper LLP	198288	0	6000	6000	204288	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	4238000	143000	864000	682000	5102000	26-Dec-10	PAWTUCKET	RI	RHODE ISLAND	USA	US New England
Deloitte & Touche LLP	2979800	0	571000	245100	3550800	31-Dec-09	KAOHSIUNG	F5	TAIWAN (CHINA)	TAIWAN (CHINA)	Foreign
BDO Seidman LLP	1425000	90000	90000	0	1515000	30-Jan-10	SECAUCUS	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	660826	0	313472	133472	974298	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	29379000	463880	14689500	6030430	44068600	31-Dec-10	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
Ernst & Young LLP	471000	16000	106524	90524	577524	27-Apr-12	NEW ALBANY	OH	OHIO	USA	US Midwest
Vavrinek Trine Day & Company LLP	192000	0	0	0	192000	31-Dec-09	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Aug-09	JERUSALEM	L3	ISRAEL	ISRAEL	Foreign
unknown	0	0	0	0	0	31-Dec-11	MOCKSVILLE	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Jul-13	MISSISSAUGA	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-12	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	XIAN	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-11	FENTON	MI	MICHIGAN	USA	US Midwest
PricewaterhouseCoopers LLP	4566320	342474	856186	513711	5422510	31-Dec-10	CAMACARI	D5	BRAZIL	BRAZIL	Foreign
unknown	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1130600	0	0	0	1130600	31-Dec-10	TULSA	OK	OKLAHOMA	USA	US Southwest
Ehrhardt Keefe Steiner & Hottman PC	280932	11125	11125	0	292057	31-Dec-09	COLORADO SPRINGS	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-11	QUINCY	CA	CALIFORNIA	USA	US West
KPMG LLP	1642000	52000	168000	82000	1810000	28-Dec-12	SAN DIEGO	CA	CALIFORNIA	USA	US West
KPMG LLP	3292350	112334	277762	115428	3570110	31-Dec-10	EL DORADO	AR	ARKANSAS	USA	US Southeast
Ernst & Young LLP	483286	0	0	0	483286	27-Mar-11	HUNT VALLEY	MD	MARYLAND	USA	US Mid Atlantic
Deloitte & Touche LLP	0	0	0	0	0	31-Dec-12	SALT LAKE CITY	UT	UTAH	USA	US West
Ernst & Young LLP	2906190	35000	35000	0	2941190	31-Dec-09	WYOMISSING	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	1778690	0	101989	37000	1880680	31-Dec-09	THE WOODLANDS	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	17900000	1600000	3800000	2200000	21700000	31-Dec-09	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
Deloitte & Touche LLP	3279500	56500	794894	738394	4074390	31-Dec-12	MALVERN	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	841900	0	81271	39830	923171	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	LAS VEGAS	NV	NEVADA	USA	US West
PricewaterhouseCoopers LLP	2310000	54000	63000	9000	2373000	31-Dec-12	DALLAS	TX	TEXAS	USA	US Southwest
KPMG LLP	850500	105000	105000	0	955500	31-Dec-11	JERSEY CITY	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-12	SCOTTSDALE	AZ	ARIZONA	USA	US Southwest
KPMG LLP	708164	11041	43182	32141	751346	31-Dec-09	OAK BROOK	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	17262300	3983600	5311470	1327870	22573800	31-Dec-10	DUBLIN	L2	IRELAND	IRELAND	Foreign
Grant Thornton LLP	395975	21000	21000	0	416975	31-Dec-12	MENOMONEE FALLS	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	31-Mar-13	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-10	SALT LAKE CITY	UT	UTAH	USA	US West
Grant Thornton LLP	929000	0	0	0	929000	30-Jun-13	SUNNYVALE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-May-13	VANCOUVER BC	A1	BRITISH COLUMBIA	CANADA	Canada
KPMG LLP	761185	0	52018	0	813202	30-Jun-13	JOHANNESBURG	T3	SOUTH AFRICA	SOUTH AFRICA	Foreign
PricewaterhouseCoopers LLP	185559	70128	131345	16381	316904	31-Dec-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Deloitte & Touche LLP	5978440	392265	472848	80583	6451290	31-Dec-09	MERRILLVILLE	IN	INDIANA	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-10	DEERFIELD BEACH	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	252065	65736	174366	25083	426431	31-Dec-10	TORONTO	A6	ONTARIO	CANADA	Canada
Ernst & Young LLP	290502	0	0	0	290502	30-Jun-10	SALT LAKE CITY	UT	UTAH	USA	US West
PricewaterhouseCoopers LLP	1002000	182424	459969	275745	1461970	31-Dec-11	CARMEL	IN	INDIANA	USA	US Midwest
Ernst & Young LLP	2989710	102018	623750	398074	3613460	31-Aug-11	CALGARY	A0	ALBERTA	CANADA	Canada
unknown	0	0	0	0	0	30-Nov-10	GREENWOOD VILLAGE	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-12	BOCA RATON	FL	FLORIDA	USA	US Southeast
Crowe Horwath LLP	205325	33058	33058	0	238383	31-Dec-09	CLEARFIELD	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-13	PALO ALTO	CA	CALIFORNIA	USA	US West
Ehrhardt Keefe Steiner & Hottman PC	160000	1350	1350	0	161350	31-Dec-09	PARAMUS	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	MIDLOTHIAN	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Sep-09	PERRIS	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	3281600	458387	962629	492213	4244230	31-Dec-10	CHICAGO	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	29530000	2175000	21312000	19018000	50842000	30-Jun-13	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1753000	32100	47200	13100	1800200	31-Dec-09	SCOTTSDALE	AZ	ARIZONA	USA	US Southwest
Ernst & Young LLP	3890000	210000	220000	0	4110000	31-Dec-11	SALT LAKE CITY	UT	UTAH	USA	US West
unknown	0	0	0	0	0	30-Jun-13	SUNNYVALE	CA	CALIFORNIA	USA	US West
KPMG LLP	725000	121500	245500	124000	970500	31-Dec-09	HARRISBURG	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	1446150	140000	754900	614900	2201050	31-Dec-11	DALLAS	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	423000	0	1320	0	424320	31-Dec-12	TYLER	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	CHEVIOT	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	LAUDERDALE BY THE SEA	FL	FLORIDA	USA	US Southeast
SingerLewak LLP	213859	12000	12000	0	225859	31-Dec-09	MARLBOROUGH	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	30-Jun-09	HUBEI	F4	CHINA	CHINA	Foreign
PricewaterhouseCoopers LLP	1139000	54000	113000	57000	1252000	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	2269640	8200	706200	698000	2975840	29-Oct-10	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
PricewaterhouseCoopers LLP	2451000	299000	2267000	1543000	4718000	30-Nov-11	PALO ALTO	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	694000	8000	40000	32000	734000	31-Dec-10	DUBLIN	L2	IRELAND	IRELAND	Foreign
Ernst & Young LLP	1868000	498000	1950000	1446000	3818000	31-Dec-10	ITASCA	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	29-Dec-12	DEDHAM	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	1562800	528500	1064800	536300	2627600	30-Nov-10	FAIRLAWN	OH	OHIO	USA	US Midwest
PricewaterhouseCoopers LLP	496838	17000	129690	107950	626528	31-Dec-09	DEWITT	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	7309000	0	30000	30000	7339000	31-Dec-10	TULSA	OK	OKLAHOMA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	HUNTSVILLE	AL	ALABAMA	USA	US Southeast
PricewaterhouseCoopers LLP	1095260	120000	224237	102737	1319500	31-Dec-10	CALABASAS	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	3012500	699104	892466	187381	3904970	31-Dec-12	BUFFALO	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	HERZLIYA	L3	ISRAEL	ISRAEL	Foreign
unknown	0	0	0	0	0	31-Aug-11	PASADENA	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	LANSING	MI	MICHIGAN	USA	US Midwest
KPMG LLP	1266480	20000	29644	9644	1296120	31-Dec-09	BLOOMFIELD HILLS	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-May-09	SALT LAKE CITY	UT	UTAH	USA	US West
unknown	0	0	0	0	0	31-Dec-09	COLORADO SPRINGS	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	30-Jun-10	CHESTEFIELD	VA	VIRGINIA	USA	US Mid Atlantic
KPMG LLP	850794	0	0	0	850794	31-Dec-12	SANTIAGO	F3	CHILE	CHILE	Foreign
Ernst & Young LLP	360000	0	214772	162930	574772	31-Dec-12	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	BALA CYNWYD	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	1077710	0	13166	0	1090880	31-Dec-10	SINGAPORE	U0	SINGAPORE	SINGAPORE	Foreign
unknown	0	0	0	0	0	31-Dec-09	COLUMBIA	MD	MARYLAND	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1241000	50000	129000	77000	1370000	31-Dec-11	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	SCOTTSDALE	AZ	ARIZONA	USA	US Southwest
KPMG LLP	1586000	126000	126000	0	1712000	31-Dec-10	NANJING JIANGSU PROVINCE	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	9091000	1399000	2903000	1483000	11994000	31-Dec-10	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	CARSON CITY	NV	NEVADA	USA	US West
Deloitte & Touche LLP	214000	0	210000	210000	424000	3-Jul-11	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	WAKEFIELD	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-10	SUNNYVALE	CA	CALIFORNIA	USA	US West
KPMG LLP	973000	0	48000	48000	1021000	31-Dec-09	OAKLAND	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	839289	158440	451106	292666	1290400	31-May-09	DALLAS	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	1172130	0	536230	536230	1708360	31-Dec-12	CORONA	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	15800000	600000	2300000	1500000	18100000	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	1786000	0	108863	108863	1894860	31-Dec-10	LOS ANGELES	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	Fort Collins	co	COLORADO	USA	US West
unknown	0	0	0	0	0	30-Jun-13	LOS ANGELES	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	CLEARWATER	FL	FLORIDA	USA	US Southeast
Schneider Downs & Company Inc	347000	20000	66800	46800	413800	31-Dec-09	BRIDGEVILLE	PA	PENNSYLVANIA	USA	US Mid Atlantic
Vavrinek Trine Day & Company LLP	195000	0	0	0	195000	31-Dec-11	SAN JOSE	CA	CALIFORNIA	USA	US West
KPMG LLP	976312	30750	133803	90031	1110120	31-Aug-11	OMAHA	NE	NEBRASKA	USA	US Midwest
Deloitte & Touche LLP	3900000	500000	500000	0	4400000	31-Dec-10	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	STAMFORD	CT	CONNECTICUT	USA	US New England
PricewaterhouseCoopers LLP	847000	25000	29000	0	876000	31-Dec-11	ARLINGTON	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Apr-09	HARRISONBURG	VA	VIRGINIA	USA	US Mid Atlantic
Deloitte & Touche LLP	5705000	5200000	5439000	67000	11144000	31-Dec-09	DALLAS	TX	TEXAS	USA	US Southwest
KPMG LLP	5360000	441000	448000	7000	5808000	31-Dec-10	FEDERAL WAY	WA	WASHINGTON	USA	US West
Deloitte & Touche LLP	623549	0	113338	113338	736887	31-Dec-10	HSINCHU COUNTY	F5	TAIWAN (CHINA)	TAIWAN (CHINA)	Foreign
Schneider Downs & Company Inc	394900	53200	111200	58000	506100	31-Dec-11	BRIDGEVILLE	PA	PENNSYLVANIA	USA	US Mid Atlantic
Deloitte & Touche LLP	851001	0	209652	144962	1060650	31-Dec-12	VALENCIA	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	547800	24673	26668	0	574468	27-Apr-13	BROOKINGS	SD	SOUTH DAKOTA	USA	US Midwest
KPMG LLP	15500000	600000	800000	200000	16300000	31-Oct-10	LISLE	IL	ILLINOIS	USA	US Midwest
KPMG LLP	985387	0	119770	72770	1105160	31-Dec-10	EAST RUTHERFORD	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	5130000	1840000	1860000	20000	6990000	31-Dec-10	RICHMOND	VA	VIRGINIA	USA	US Mid Atlantic
KPMG LLP	385000	0	0	0	385000	31-Dec-12	DENVER	CO	COLORADO	USA	US West
UHY LLP	184525	0	2725	2725	187250	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Weaver & Tidwell LLP	86300	0	2750	2750	89050	31-Dec-10	FORT WORTH	TX	TEXAS	USA	US Southwest
KPMG LLP	408000	16500	16500	0	424500	30-Apr-09	ANKENY	IA	IOWA	USA	US Midwest
Deloitte & Touche LLP	1412000	0	101000	0	1513000	2-Jan-10	ROANOKE	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Jul-11	LAGUNA WOODS	CA	CALIFORNIA	USA	US West
Crowe Horwath LLP	278175	2450	13050	0	291225	31-Dec-09	LOUISVILLE	KY	KENTUCKY	USA	US Mid Atlantic
KPMG LLP	1349000	17000	157000	25000	1506000	29-Sep-12	EDEN PRAIRIE	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Jan-09	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	700000	19500	231700	212200	931700	25-Apr-09	GREENVILLE	WI	WISCONSIN	USA	US Midwest
Smith Elliott Kearns & Company LLC	89680	5375	26710	21335	116390	31-Dec-09	SHIPPENSBURG	PA	PENNSYLVANIA	USA	US Mid Atlantic
Deloitte & Touche LLP	457500	0	0	0	457500	31-Dec-10	KIRKLAND	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-10	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	SOUTH LONDON	A6	ONTARIO	CANADA	Canada
Ernst & Young LLP	855339	0	50324	23424	905663	31-Dec-10	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Jul-11	KENNESAW	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	279000	0	109000	109000	388000	31-Dec-11	TEL AVIV	L3	ISRAEL	ISRAEL	Foreign
Deloitte & Touche LLP	2109820	295525	896416	592891	3006230	31-Mar-11	DETROIT	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	ELKHORN	NE	NEBRASKA	USA	US Midwest
Ernst & Young LLP	1793000	0	56000	56000	1849000	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Sep-11	EDGEWOOD	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	3268780	0	334000	334000	3602780	31-May-13	ATLANTA	GA	GEORGIA	USA	US Southeast
KPMG LLP	358500	0	529000	529000	887500	31-Dec-12	EWING	NJ	NEW JERSEY	USA	US Mid Atlantic
Grant Thornton LLP	767300	15000	21400	6400	788700	31-Dec-10	WESTLAKE VILLAGE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	6066000	947000	1362000	412000	7428000	31-Dec-10	PARK RIDGE	NJ	NEW JERSEY	USA	US Mid Atlantic
Rehmann Robson LLC/PC	288810	22860	73319	39784	362129	31-Dec-09	MT PLEASANT	MI	MICHIGAN	USA	US Midwest
KPMG LLP	3979000	1022000	1324000	302000	5303000	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	1558800	18914	534585	368834	2093390	31-Dec-11	DUBLIN 2	L2	IRELAND	IRELAND	Foreign
unknown	0	0	0	0	0	30-Sep-11	PALO ALTO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	SOLON	OH	OHIO	USA	US Midwest
PricewaterhouseCoopers LLP	4967000	295000	635000	318000	5602000	28-Jan-12	FRAMINGHAM	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	931700	50200	96600	44200	1028300	2-Feb-13	HAMPSTEAD	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	STRASBURG	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	WAYCROSS	GA	GEORGIA	USA	US Southeast
McGladrey & Pullen LLP	405000	9000	9000	0	414000	30-Jun-09	NORWALK	CT	CONNECTICUT	USA	US New England
Grant Thornton LLP	573813	82696	144645	61949	718458	31-Dec-11	MOBILE	AL	ALABAMA	USA	US Southeast
Deloitte & Touche LLP	650794	0	31948	31948	682742	1-Oct-10	NEWPORT BEACH	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	MIDLAND	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	4342530	646500	1000980	354484	5343510	30-Sep-09	BOSTON	MA	MASSACHUSETTS	USA	US New England
Grant Thornton LLP	540900	0	25733	25000	566633	29-Dec-12	SUNBURY	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	2588750	22000	22000	0	2610750	24-Apr-11	SAINT LOUIS	MO	MISSOURI	USA	US Southeast
PricewaterhouseCoopers LLP	6908000	1683000	2660000	187000	9568000	31-Mar-13	BALTIMORE	MD	MARYLAND	USA	US Mid Atlantic
Ernst & Young LLP	618125	1995	1995	0	620120	31-Dec-12	WAKEFIELD	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	30-Jun-09	DALLAS	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	3800000	1600000	1800000	200000	5600000	31-Dec-12	CENTRAL	K3	HONG KONG	HONG KONG	Foreign
Ernst & Young LLP	1246000	58000	66000	8000	1312000	29-Jan-11	IRVING	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	RAPID CITY	SD	SOUTH DAKOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	LONG BEACH	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Sep-12	UNCASVILLE	CT	CONNECTICUT	USA	US New England
Ernst & Young LLP	10886200	1827060	2512200	685146	13398400	31-Dec-12	COLONIA ANAHUAC	O5	MEXICO	MEXICO	Foreign
Ernst & Young LLP	1757500	4500	222400	217900	1979900	28-Feb-10	CLEVELAND	OH	OHIO	USA	US Midwest
WeiserMazars LLP	821137	0	130701	115572	951838	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	1336370	7500	7500	0	1343870	28-Jun-13	SANTA CLARA	CA	CALIFORNIA	USA	US West
KPMG LLP	2251000	107000	267000	160000	2518000	31-Dec-12	TEMPE	AZ	ARIZONA	USA	US Southwest
Ernst & Young LLP	8800000	700000	3300000	2200000	12100000	31-Dec-12	INDIANAPOLIS	IN	INDIANA	USA	US Midwest
Ernst & Young LLP	4422500	5000	469800	464800	4892300	28-Dec-12	GLENVIEW	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	937593	220629	220629	0	1158220	31-Dec-12	CITY OF BUENOS AIRES	C1	ARGENTINA	ARGENTINA	Foreign
Ernst & Young LLP	372638	15475	337852	322377	710490	31-Dec-09	COVINGTON	LA	LOUISIANA	USA	US Southeast
KPMG LLP	972000	47500	115650	68150	1087650	31-Dec-10	JACKSONVILLE	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	1262600	43300	73900	27900	1336500	31-Dec-12	CARROLLTON	TX	TEXAS	USA	US Southwest
BDO USA LLP	2861000	60000	60000	0	2921000	31-Mar-11	RENO	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	30-Sep-10	GOLDEN	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-11	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
KPMG LLP	9800000	2300000	2489960	89955	12290000	31-Dec-12	RICHMOND	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	CHEYENNE	WY	WYOMING	USA	US West
Ernst & Young LLP	856000	0	0	0	856000	31-Dec-09	ENGLEWOOD	CO	COLORADO	USA	US West
Deloitte & Touche LLP	5731700	47400	816181	768781	6547880	31-Dec-11	NEWARK	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	3826000	2460000	3030000	570000	6856000	2-Feb-13	RICHFIELD	MN	MINNESOTA	USA	US Midwest
Deloitte & Touche LLP	905208	127295	339453	198014	1244660	31-Dec-09	AACHEN	2M	GERMANY	GERMANY	Foreign
KPMG LLP	6989000	42000	835000	793000	7824000	31-Dec-10	PRINCETON	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	NEW ORLEANS	LA	LOUISIANA	USA	US Southeast
Ernst & Young LLP	14619000	389000	1093000	704000	15712000	31-Dec-12	DECATUR	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	25-Dec-09	POST FALLS	ID	IDAHO	USA	US West
Ernst & Young LLP	16100000	1200000	2100000	900000	18200000	31-Dec-11	TULSA	OK	OKLAHOMA	USA	US Southwest
PricewaterhouseCoopers LLP	8013000	715000	1565000	822000	9578000	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	CHARLESTON	SC	SOUTH CAROLINA	USA	US Southeast
Ernst & Young LLP	388230	83730	128030	44300	516260	30-Nov-12	LEAWOOD	KS	KANSAS	USA	US Midwest
Ernst & Young LLP	3700000	0	1500000	1500000	5200000	28-Dec-12	CORAL GABLES	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	7640000	2215000	2392000	177000	10032000	31-Dec-09	WOODLAND HILLS	CA	CALIFORNIA	USA	US West
KPMG LLP	3380000	561000	620000	59000	4000000	31-Dec-10	JACKSONVILLE	FL	FLORIDA	USA	US Southeast
KPMG LLP	380000	33000	34650	0	414650	28-Jan-12	BIRMINGHAM	AL	ALABAMA	USA	US Southeast
Deloitte & Touche LLP	52500	13750	13750	0	66250	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	460799	222977	371578	39738	832376	31-Dec-12	GUADALAJARA JALISCO	O5	MEXICO	MEXICO	Foreign
unknown	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	390453	11684	18259	0	408712	31-Mar-09	MILPITAS	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	2249420	549468	728131	178662	2977550	31-Dec-09	TORONTO	A6	ONTARIO	CANADA	Canada
Ernst & Young LLP	2032600	0	1602200	1602200	3634800	25-Jun-11	ALLEGAN	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	BOSTON	MA	MASSACHUSETTS	USA	US New England
KPMG LLP	1630000	102500	432500	330000	2062500	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	3001000	241000	666000	421000	3667000	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	4965480	0	4850	4850	4970330	31-Dec-09	MOSCOW	1Z	RUSSIA	RUSSIA	Foreign
unknown	0	0	0	0	0	31-Dec-09	CALGARY	A0	ALBERTA	CANADA	Canada
unknown	0	0	0	0	0	30-Jun-11	GAITHERSBURG	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	28-Feb-13	NORTHMEAD BENONI 1522	T3	SOUTH AFRICA	SOUTH AFRICA	Foreign
unknown	0	0	0	0	0	31-Dec-09	NEW ORLEANS	LA	LOUISIANA	USA	US Southeast
PricewaterhouseCoopers LLP	1372500	18500	439375	420875	1811880	31-Dec-12	CARSON	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	511800	14000	33700	17500	545500	31-Dec-11	WILMINGTON	MA	MASSACHUSETTS	USA	US New England
KPMG LLP	11140600	1412190	4864210	1726010	16004800	30-Jun-13	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
PricewaterhouseCoopers LLP	610550	0	22439	22189	632989	31-Dec-12	OKLAHOMA CITY	OK	OKLAHOMA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	PORTLAND	OR	OREGON	USA	US West
Deloitte & Touche LLP	2180050	0	25000	25000	2205050	30-Sep-10	WASHINGTON	DC	DISTRICT OF COLUMBIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	5398000	240000	1247000	1007000	6645000	31-Dec-09	RICHMOND	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	COVINGTON	LA	LOUISIANA	USA	US Southeast
Crowe Horwath LLP	355500	0	59103	52700	414603	31-Dec-11	LOMBARD	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	LOS ANGELES	CA	CALIFORNIA	USA	US West
KPMG LLP	775000	24100	28285	4185	803285	30-Jun-10	DES MOINES	IA	IOWA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-09	REDMOND	WA	WASHINGTON	USA	US West
PricewaterhouseCoopers LLP	619000	150000	150000	0	769000	31-Dec-12	INDIANAPOLIS	IN	INDIANA	USA	US Midwest
unknown	0	0	0	0	0	30-Apr-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Moss Adams LLP	979000	0	0	0	979000	31-Dec-12	PLANO	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Jun-11	FIVE POINTS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	HERNDON	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-13	BOCA RATON	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	1807000	169872	365358	189692	2172360	31-Dec-12	DENVER	CO	COLORADO	USA	US West
Grant Thornton LLP	0	0	0	0	0	2-Feb-13	OMAHA	NE	NEBRASKA	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-09	BOONES MILL	VA	VIRGINIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Dec-11	BOSTON	MA	MASSACHUSETTS	USA	US New England
Grant Thornton LLP	2404300	161619	161619	0	2565920	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Jun-11	BROOMFIELD	CO	COLORADO	USA	US West
Ernst & Young LLP	1036150	0	16900	13000	1053050	31-Dec-10	SCOTTSDALE	AZ	ARIZONA	USA	US Southwest
KPMG LLP	700464	0	125878	125878	826342	31-Dec-11	DENVER	CO	COLORADO	USA	US West
Deloitte & Touche LLP	252349	25055	98137	59551	350486	31-Dec-10	JERSEY CITY	NJ	NEW JERSEY	USA	US Mid Atlantic
KPMG LLP	1857650	78000	126018	48018	1983670	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	AMERICAN FORK	UT	UTAH	USA	US West
McGladrey LLP	749450	8500	74120	65620	823570	31-Mar-12	MADISON	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-10	IRVINE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	28000	0	0	0	28000	31-Oct-11	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	HIGHLANDS RANCH	CO	COLORADO	USA	US West
KPMG LLP	345000	0	38000	38000	383000	31-Dec-10	LEE	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	2121420	59440	482731	421296	2604150	31-Dec-11	MEMPHIS	TN	TENNESSEE	USA	US Southeast
Ernst & Young LLP	5395740	781251	1558140	776894	6953880	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	CARLSBAD	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	52900000	25700000	33600000	7500000	86500000	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	818956	5000	6995	0	825951	31-Dec-12	ALISO VIEJO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	GREENVILLE	SC	SOUTH CAROLINA	USA	US Southeast
Ernst & Young LLP	2170590	15805	706795	690990	2877380	31-Dec-10	CHICAGO	IL	ILLINOIS	USA	US Midwest
KPMG LLP	625000	70300	270300	200000	895300	31-Dec-09	WAYNE	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	730000	0	0	0	730000	26-Dec-09	CHATTANOOGA	TN	TENNESSEE	USA	US Southeast
KPMG LLP	15684300	2710590	3551360	47975	19235600	31-Dec-11	SAO PAULO	D5	BRAZIL	BRAZIL	Foreign
Ernst & Young LLP	2060240	0	810079	810079	2870320	31-Dec-09	CHICAGO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	NEW YORK CITY	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Jul-09	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	OAK BROOK	IL	ILLINOIS	USA	US Midwest
KPMG LLP	907000	18500	35500	17000	942500	31-Dec-12	WHITE PLAINS	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	3773030	264530	348066	83536	4121100	31-Dec-11	PARKTOWN	T3	SOUTH AFRICA	SOUTH AFRICA	Foreign
Moss Adams LLP	314000	31000	31000	0	345000	31-Dec-12	OAK HARBOR	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Apr-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
PricewaterhouseCoopers LLP	10820600	48414	314692	266278	11135300	31-Mar-13	KYOTO	M0	JAPAN	JAPAN	Foreign
unknown	0	0	0	0	0	31-Dec-11	HEILONGJIANG	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-11	HUNTINGTON	WV	WEST VIRGINIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	7494910	155867	159750	3883	7654660	31-Dec-09	SCHIPHOL AIRPORT	P7	NETHERLANDS	NETHERLANDS	Foreign
unknown	0	0	0	0	0	31-Dec-09	RIDGEWOOD	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	1545000	6500	286676	280176	1831680	31-Dec-09	WILMERDING	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	1565000	19000	183000	164000	1748000	31-Dec-10	AMES	IA	IOWA	USA	US Midwest
Stegman & Company PA	172500	0	30000	30000	202500	31-Dec-12	GAITHERSBURG	MD	MARYLAND	USA	US Mid Atlantic
Ernst & Young LLP	8541000	517000	2265000	1746000	10806000	31-Dec-11	LIVONIA	MI	MICHIGAN	USA	US Midwest
Spicer Jeffries LLP	110000	0	0	0	110000	31-Dec-12	ALAMEDA	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	205000	0	107250	107250	312250	31-Dec-09	AUSTIN	TX	TEXAS	USA	US Southwest
BDO USA LLP	849031	0	500741	215924	1349770	31-Dec-12	WHITE PLAINS	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	CAPE CORAL	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	464879	185951	185951	0	650830	31-Dec-11	CHAOYANG DISTRICT BEIJING	F4	CHINA	CHINA	Foreign
KPMG LLP	590000	97000	267000	170000	857000	31-Dec-12	LOS ANGELES	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	557314	0	0	0	557314	31-Dec-12	KIRKLAND	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-10	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	544264	0	0	0	544264	31-Dec-11	IRVING	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Mar-10	DENVER	CO	COLORADO	USA	US West
Deloitte & Touche LLP	0	0	0	0	0	30-Sep-13	ATLANTA	GA	GEORGIA	USA	US Southeast
PricewaterhouseCoopers LLP	465500	34000	62000	28000	527500	29-Jan-11	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
Deloitte & Touche LLP	967472	0	76890	76890	1044360	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Jun-09	BALTIMORE	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1942500	35000	660000	625000	2602500	30-Sep-12	VALLEY FORGE	PA	PENNSYLVANIA	USA	US Mid Atlantic
Deloitte & Touche LLP	143000	0	0	0	143000	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	2786000	1398000	1443000	45000	4229000	31-Dec-10	BROOMFIELD	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	1-Jan-11	CUYAHOGA FALLS	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	GREENVILLE	SC	SOUTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	PARKLAND	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	1-May-10	TROY	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Jan-09	LAS VEGAS	NV	NEVADA	USA	US West
KPMG LLP	1263190	36485	42592	6107	1305780	31-Oct-09	SOUTH HACKENSACK	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	ELKHART	IN	INDIANA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	RALEIGH	NC	NORTH CAROLINA	USA	US Southeast
Deloitte & Touche LLP	994225	70728	87345	0	1081570	31-Dec-11	CALGARY	A0	ALBERTA	CANADA	Canada
unknown	0	0	0	0	0	28-Feb-10	TORONTO	A6	ONTARIO	CANADA	Canada
Ernst & Young LLP	370000	0	14000	14000	384000	31-Dec-12	LEXINGTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Oct-12	FT. LAUDERDALE	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	2908610	568294	1131020	541088	4039620	2-Oct-09	PALO ALTO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	820050	0	1500	0	821550	31-Dec-09	TARRYTOWN	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	357815	313088	380179	0	737994	16-Oct-12	BUENOS AIRES	C1	ARGENTINA	ARGENTINA	Foreign
KPMG LLP	698970	0	33175	33175	732145	31-Dec-10	SEATTLE	WA	WASHINGTON	USA	US West
KPMG LLP	2344000	185500	185500	0	2529500	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Dixon Hughes Goodman LLP	490000	96387	96387	0	586387	31-Dec-12	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	LAS VEGAS	NV	NEVADA	USA	US West
PricewaterhouseCoopers LLP	413300	57600	137200	71000	550500	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	6545000	1334000	2225000	333000	8770000	26-Apr-13	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
PricewaterhouseCoopers LLP	3146650	0	812000	600000	3958650	30-Sep-10	KING OF PRUSSIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
Cherry Bekaert & Holland LLP	135850	45711	64311	18600	200161	31-Dec-12	RALEIGH	NC	NORTH CAROLINA	USA	US Southeast
KPMG LLP	386939	4946	66429	61483	453368	31-Dec-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	1333450	28946	37496	8550	1370950	30-Dec-11	FRISCO	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	8371410	226534	841653	254946	9213060	31-Dec-10	RESTON	VA	VIRGINIA	USA	US Mid Atlantic
Plante & Moran PLLC	193400	39750	114850	14400	308250	31-Dec-10	MONROE	MI	MICHIGAN	USA	US Midwest
PricewaterhouseCoopers LLP	1862660	0	168040	154222	2030700	31-Dec-11	AUSTIN	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	703125	30000	30000	0	733125	31-Dec-10	VANCOUVER	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-09	ADDISON	TX	TEXAS	USA	US Southwest
Baker Tilly Virchow Krause LLP	165700	0	0	0	165700	31-Dec-12	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Oct-11	BELVEDERE	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-12	WAUKEGAN	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	4027460	26800	246342	219542	4273800	31-Dec-09	BLOOMFIELD HILLS	MI	MICHIGAN	USA	US Midwest
PricewaterhouseCoopers LLP	652851	0	1500	0	654351	31-Dec-09	SOUTH SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	28-Feb-13	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	PEARL RIVER NEW CITY GUANGZHOU	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Oct-10	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Apr-09	BLAINE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	30-Sep-11	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
Deloitte & Touche LLP	7375990	12674	2293910	1292700	9669900	31-Mar-12	OSAKA	M0	JAPAN	JAPAN	Foreign
Deloitte & Touche LLP	222500	0	135520	135520	358020	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	1099920	0	106756	106756	1206670	31-Dec-10	NEW HYDE PARK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-10	EDISON	NJ	NEW JERSEY	USA	US Mid Atlantic
Grant Thornton LLP	1417000	0	91080	91080	1508080	31-Dec-12	TULSA	OK	OKLAHOMA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-10	HOPKINS	MN	MINNESOTA	USA	US Midwest
KPMG LLP	382295	0	119500	119500	501795	31-Dec-09	IOWA CITY	IA	IOWA	USA	US Midwest
unknown	0	0	0	0	0	31-Aug-10	LA MESA	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	902718	0	279981	108617	1182700	31-Dec-10	VALENCIA	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	4221000	5000	9000	0	4230000	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
EisnerAmper LLP	334000	0	44000	44000	378000	31-Oct-12	HACKENSACK	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	NIAGARA FALLS	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-10	JERSEY CITY	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jul-09	MIAMI	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
KPMG LLP	788500	108000	108000	0	896500	31-Dec-12	JERSEY CITY	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	3281000	447000	495000	24000	3776000	31-Dec-11	LUXEMBOURG	N4	LUXEMBOURG	LUXEMBOURG	Foreign
PricewaterhouseCoopers LLP	1061530	0	1353630	1332630	2415160	31-Dec-09	GEORGETOWN	E9	CAYMAN ISLANDS	CAYMAN ISLANDS	Foreign
Ernst & Young LLP	0	0	0	0	0	31-Dec-09	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	30-Sep-11	ATHENS	J3	GREECE	GREECE	Foreign
PricewaterhouseCoopers LLP	8530000	771000	6636000	5396000	15166000	31-Dec-11	LEUVEN	C9	BELGIUM	BELGIUM	Foreign
KPMG LLP	4396000	248000	248000	0	4644000	31-Dec-10	METTAWA	IL	ILLINOIS	USA	US Midwest
MSCM LLP	146070	0	99220	0	245290	31-Jul-12	TORONTO	A6	ONTARIO	CANADA	Canada
PricewaterhouseCoopers LLP	17262000	1961000	3620000	1637000	20882000	31-Dec-09	DEERFIELD	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	IRVINE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	COEUR D?ALENE	ID	IDAHO	USA	US West
Ernst & Young LLP	958772	0	120937	120937	1079710	31-Dec-09	CONSHOHOCKEN	PA	PENNSYLVANIA	USA	US Mid Atlantic
Crowe Horwath LLP	632000	38000	150276	68680	782276	31-Dec-11	NEWARK	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	WOODLAND HILLS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	WESTPORT	CT	CONNECTICUT	USA	US New England
Ernst & Young LLP	4032800	57000	677900	620900	4710700	31-Dec-11	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
PricewaterhouseCoopers LLP	3541590	1465410	1642390	162200	5183980	31-Jan-13	CLEVELAND	OH	OHIO	USA	US Midwest
Ernst & Young LLP	567997	0	1915	0	569912	31-Dec-12	SAN DIEGO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1402000	0	37000	35000	1439000	29-Dec-12	SUNNYVALE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	703100	26000	66325	40325	769425	30-Jun-11	EXTON	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	CARSON CITY	NV	NEVADA	USA	US West
PricewaterhouseCoopers LLP	673000	0	460000	460000	1133000	30-Nov-12	HAVANT	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
PricewaterhouseCoopers LLP	8400000	700000	2600000	1900000	11000000	29-Dec-12	BATTLE CREEK	MI	MICHIGAN	USA	US Midwest
Ernst & Young LLP	12361400	1347080	3248830	1901750	15610200	31-Dec-10	COLONIA ANAHUAC	O5	MEXICO	MEXICO	Foreign
unknown	0	0	0	0	0	31-Dec-10	FORT LAUDERDALE	FL	FLORIDA	USA	US Southeast
Grant Thornton LLP	958033	0	28829	0	986862	31-Dec-09	LAKE MARY	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	612772	0	74005	72010	686777	31-Dec-12	CAMBRIDGE	MA	MASSACHUSETTS	USA	US New England
KPMG LLP	527500	0	0	0	527500	31-Dec-11	JACKSON	MS	MISSISSIPPI	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-11	RED BANK	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	0	0	0	0	0	30-Sep-13	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	GRAPEVINE	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	0	0	0	0	0	3-Apr-09	FALLS CHURCH	VA	VIRGINIA	USA	US Mid Atlantic
Deloitte & Touche LLP	476078	0	148700	139142	624778	31-Dec-12	VANCOUVER	WA	WASHINGTON	USA	US West
Ernst & Young LLP	1005000	41000	92000	51000	1097000	30-Nov-09	LOS ANGELES	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	34555900	2694720	8242680	1268100	42798600	31-Dec-12	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
PricewaterhouseCoopers LLP	7950000	1467000	1717000	246000	9667000	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
BDO USA LLP	376300	0	22325	22325	398625	31-Dec-12	LOS ANGELES	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	MERRITT ISLAND	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	DENVER	CO	COLORADO	USA	US West
Ernst & Young LLP	1537970	0	271925	269776	1809900	31-Dec-09	GARFIELD HEIGHTS	OH	OHIO	USA	US Midwest
Deloitte & Touche LLP	877450	41000	65500	24500	942950	31-Dec-09	ROCKFORD	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-09	ARLINGTON	VA	VIRGINIA	USA	US Mid Atlantic
SR Snodgrass AC	117459	20818	36544	15726	154003	31-Dec-11	JERSEY SHORE	PA	PENNSYLVANIA	USA	US Mid Atlantic
Grant Thornton LLP	720000	23000	23000	0	743000	31-Jul-13	OVERLAND PARK	KS	KANSAS	USA	US Midwest
Ernst & Young LLP	989215	121000	146850	25850	1136060	30-Nov-12	ORLANDO	FL	FLORIDA	USA	US Southeast
BDO Limited CPAs (HK)	198000	0	3000	3000	201000	31-Mar-11	KOWLOON BAY	K3	HONG KONG	HONG KONG	Foreign
Deloitte & Touche LLP	1218180	348779	431429	82650	1649610	3-Jan-09	FORT WAYNE	IN	INDIANA	USA	US Midwest
Ernst & Young LLP	804076	0	24000	24000	828076	30-Jun-10	MIAMI	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Mar-13	DENVER	CO	COLORADO	USA	US West
KPMG LLP	100600	0	0	0	100600	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	GREENVILLE	SC	SOUTH CAROLINA	USA	US Southeast
PricewaterhouseCoopers LLP	987000	91000	375000	151000	1362000	31-Dec-09	QUINCY	IL	ILLINOIS	USA	US Midwest
BDO USA LLP	274098	0	18869	0	292967	31-Dec-11	IRVINE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Aug-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-10	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	MEXICO CITY	O5	MEXICO	MEXICO	Foreign
Deloitte & Touche LLP	1104000	39020	39020	0	1143020	30-Jun-13	WINDSOR	CT	CONNECTICUT	USA	US New England
Ernst & Young LLP	660792	0	26995	25000	687787	31-Dec-11	BRENTWOOD	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	31-Jul-11	JAKARTA	K8	INDONESIA	INDONESIA	Foreign
Deloitte & Touche LLP	661083	0	0	0	661083	31-Dec-09	PARANA	D5	BRAZIL	BRAZIL	Foreign
PricewaterhouseCoopers LLP	4426420	138100	770594	628594	5197020	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	16736000	202000	3511050	3309050	20247000	31-Dec-12	WASHINGTON	DC	DISTRICT OF COLUMBIA	USA	US Mid Atlantic
KPMG LLP	718000	0	0	0	718000	29-Jan-11	SAVANNAH	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	532465	37014	82024	45010	614489	31-Dec-09	MOBILE	AL	ALABAMA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	TUALATIN	OR	OREGON	USA	US West
unknown	0	0	0	0	0	30-Sep-12	MARKHAM	K3	HONG KONG	HONG KONG	Foreign
unknown	0	0	0	0	0	31-Dec-11
unknown	0	0	0	0	0	31-Dec-09	ENGLEWOOD	CO	COLORADO	USA	US West
Ernst & Young LLP	1770450	419055	2077290	1658230	3847740	27-Jan-13	CAMARILLO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	130000	0	0	0	130000	30-Jun-11	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	28-Feb-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	30-Sep-11	JERSEY CITY	NJ	NEW JERSEY	USA	US Mid Atlantic
BDO USA LLP	3351160	25000	29091	4091	3380250	31-Dec-11	TULSA	OK	OKLAHOMA	USA	US Southwest
KPMG LLP	1832380	0	83554	83554	1915930	31-Dec-11	LOS ANGELES	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	342100	0	0	0	342100	31-Dec-11	RICHMOND	VA	VIRGINIA	USA	US Mid Atlantic
Ernst & Young LLP	594500	0	58995	57000	653495	31-Dec-09	WARREN	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	897592	12995	566448	553453	1464040	30-Jun-11	VENLO	P7	NETHERLANDS	NETHERLANDS	Foreign
KPMG LLP	997400	91840	171940	80100	1169340	31-Dec-11	JACKSONVILLE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	LEXINGTON	KY	KENTUCKY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Jul-13	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	EXTON	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-11	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	561055	130857	233846	102989	794901	31-Dec-11	SOUDERTON	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	SALT LAKE CITY	UT	UTAH	USA	US West
unknown	0	0	0	0	0	31-Jul-10	ALBUQUERQUE	NM	NEW MEXICO	USA	US Southwest
Deloitte & Touche LLP	609565	47707	75607	25900	685172	30-Sep-10	ST LOUIS	MO	MISSOURI	USA	US Southeast
Deloitte & Touche LLP	490423	0	228950	150089	719373	31-Dec-12	BOSTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	DOYLESTOWN	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-13	MILLINGTON	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	JACKSONVILLE	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	FORT WORTH	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	924050	151800	573300	413500	1497350	30-Jun-11	WYOMISSING	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	HEATH	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	1866000	0	186000	186000	2052000	30-Nov-09	PASADENA	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1086170	0	0	0	1086170	31-Dec-09	WILMINGTON	OH	OHIO	USA	US Midwest
Ernst & Young LLP	1283000	131000	188000	57000	1471000	31-Dec-11	DEERFIELD	IL	ILLINOIS	USA	US Midwest
ParenteBeard LLC	149692	0	49582	34582	199274	31-Dec-10	GETTYSBURG	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-May-12	JUPITER	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	1509850	258615	586240	318170	2096090	31-Dec-12	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	CHICAGO	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	1303340	0	0	0	1303340	31-Dec-11	SAN DIEGO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	391721	0	0	0	391721	31-Dec-10	ATHENS	J3	GREECE	GREECE	Foreign
unknown	0	0	0	0	0	31-Dec-09	RENO	NV	NEVADA	USA	US West
Grant Thornton LLP	1974810	0	11830	7680	1986640	25-Dec-11	SAN DIEGO	CA	CALIFORNIA	USA	US West
KPMG LLP	663421	0	51191	48641	714612	31-Dec-12	CHICAGO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Mar-11	NEW PORT RICHEY	FL	FLORIDA	USA	US Southeast
McGladrey LLP	465157	35740	89890	0	555047	31-Dec-12	PHILDADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	1004450	17000	140555	123555	1145000	30-Jan-10	CHESAPEAKE	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	BRIDGEPORT	WV	WEST VIRGINIA	USA	US Mid Atlantic
Ernst & Young LLP	383000	0	0	0	383000	31-Dec-09	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
KPMG LLP	485360	22140	120740	98600	606100	29-Jun-13	PICKERINGTON	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	CHANDLER	AZ	ARIZONA	USA	US Southwest
KPMG LLP	0	0	0	0	0	30-Sep-13	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1198000	0	117000	75000	1315000	31-Dec-09	DULUTH	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	6900000	1900000	2600000	700000	9500000	31-Dec-10	ATLANTA	GA	GEORGIA	USA	US Southeast
PricewaterhouseCoopers LLP	5304000	209500	810300	529300	6114300	31-Mar-10	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	WAYNESBORO	GA	GEORGIA	USA	US Southeast
PricewaterhouseCoopers LLP	908732	0	0	0	908732	31-Dec-12	MEXICO DF	O5	MEXICO	MEXICO	Foreign
KPMG LLP	330000	0	82750	82750	412750	30-Jun-09	TOWNSHIP OF WASHINGTON	NJ	NEW JERSEY	USA	US Mid Atlantic
Padgett Stratemann & Co LLP	65275	0	0	0	65275	31-Dec-10	AUSTIN	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	5402810	53648	1118060	1064420	6520870	31-Dec-12	WALTHAM	MA	MASSACHUSETTS	USA	US New England
McGladrey & Pullen LLP	525000	0	0	0	525000	31-Dec-11	BILLINGS	MT	MONTANA	USA	US West
PricewaterhouseCoopers LLP	5356000	130000	2517000	2330000	7873000	31-Dec-11	MISSISSAUGA	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-09	YAHUD	L3	ISRAEL	ISRAEL	Foreign
unknown	0	0	0	0	0	31-Dec-10	SHENZHEN GUANGDONG	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-09	NASHVILLE	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-13	GENEVA	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
BDO USA LLP	637107	0	20000	20000	657107	31-Jul-13	NORWOOD	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	2980000	0	1464000	1464000	4444000	31-Dec-10	CRYSTAL LAKE	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	11752000	496000	602000	106000	12354000	31-Dec-11	RIO DE JANEIRO	D5	BRAZIL	BRAZIL	Foreign
Ernst & Young LLP	860000	3000	173474	165902	1033470	31-Dec-11	MALVERN	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	5600000	900000	1500000	600000	7100000	31-Dec-10	STAMFORD	CT	CONNECTICUT	USA	US New England
Moss Adams LLP	398407	32340	60930	28590	459337	31-Dec-09	CHICO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	NORTHBROOK	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	2900000	206294	215477	9183	3115480	29-Sep-12	WALNUT CREEK	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	JACKSONVILLE	IL	ILLINOIS	USA	US Midwest
KPMG LLP	0	0	0	0	0	31-Aug-13	OMAHA	NE	NEBRASKA	USA	US Midwest
PricewaterhouseCoopers LLP	748075	0	271827	271827	1019900	31-Dec-12	GREENSBORO	NC	NORTH CAROLINA	USA	US Southeast
ParenteBeard LLC	159682	24069	45026	20957	204708	31-Dec-09	JENKINTOWN	PA	PENNSYLVANIA	USA	US Mid Atlantic
BDO USA LLP	1142570	18848	55159	36311	1197730	31-Dec-10	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Mar-11	LAKE FOREST	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	SPOKANE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-09	JERUSALEM	L3	ISRAEL	ISRAEL	Foreign
unknown	0	0	0	0	0	30-Jun-10	POPLAR BLUFF	MO	MISSOURI	USA	US Southeast
BDO Seidman LLP	1842000	0	63000	0	1905000	31-Dec-09	TORONTO	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	786000	0	0	0	786000	28-Jan-12	SAVANNAH	GA	GEORGIA	USA	US Southeast
Deloitte & Touche LLP	408000	0	100098	100098	508098	31-Dec-10	ELY CAMBRIDGESHIRE	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
Cherry Bekaert & Holland LLP	168000	12142	27142	0	195142	31-Dec-09	HIGH POINT	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Jul-09	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
KPMG LLP	677000	0	69000	69000	746000	30-Jun-10	DALLAS	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	1349960	458394	649752	191358	1999710	31-Dec-11	MISSISSAUGA	A6	ONTARIO	CANADA	Canada
Ernst & Young LLP	3252750	0	40191	40191	3292940	31-Dec-10	ATHENS	J3	GREECE	GREECE	Foreign
unknown	0	0	0	0	0	30-Sep-11	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	897691	158810	162503	3693	1060190	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	610750	0	0	0	610750	31-Dec-10	MENLO PARK	CA	CALIFORNIA	USA	US West
ParenteBeard LLC	0	0	0	0	0	31-Dec-09	WELLSBORO	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	861000	34000	87800	52000	948800	31-Dec-12	BOSTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	28-Feb-09	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-12	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	1798400	82500	686300	603800	2484700	3-Jan-09	WESTFORD	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	HAIFA	L3	ISRAEL	ISRAEL	Foreign
BDO USA LLP	526000	111000	236885	125885	762885	31-Dec-10	SPOKANE	WA	WASHINGTON	USA	US West
PricewaterhouseCoopers LLP	365000	4700	80500	67000	445500	31-Dec-10	CLINTON	CT	CONNECTICUT	USA	US New England
Ernst & Young LLP	1055830	0	161179	161179	1217010	31-Dec-11	BRISBANE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	680000	260650	260650	0	940650	31-Dec-11	ATLANTA	GA	GEORGIA	USA	US Southeast
Deloitte & Touche LLP	815300	92600	424600	332000	1239900	29-Jan-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-11	DENVER	CO	COLORADO	USA	US West
Ernst & Young LLP	17000000	2000000	2800000	800000	19800000	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	535000	31000	315800	283000	850800	31-Dec-12	JERICHO	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	3398000	220000	377000	157000	3775000	25-Dec-10	NAPERVILLE	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	HIGHLANDS RANCH	CO	COLORADO	USA	US West
KPMG LLP	473000	34000	104000	70000	577000	31-Dec-12	MCLEAN	VA	VIRGINIA	USA	US Mid Atlantic
Deloitte & Touche LLP	781000	185800	185800	0	966800	27-Dec-12	CENTENNIAL	CO	COLORADO	USA	US West
Deloitte & Touche LLP	791000	0	0	0	791000	1-Jan-11	SOUTH DEERFIELD	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	2200000	0	397000	395000	2597000	31-Dec-09	SAN ANTONIO	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	52309300	0	16168300	475540	68477700	31-Dec-12	EDINBURGH	L2	IRELAND	IRELAND	Foreign
unknown	0	0	0	0	0	31-Jan-13	MIAMI	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	527700	0	0	0	527700	31-Dec-12	IRVING	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Apr-13	MORRISVILLE	NC	NORTH CAROLINA	USA	US Southeast
McGladrey & Pullen LLP	445810	0	0	0	445810	31-Dec-10	BOSTON	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	1209850	0	0	0	1209850	31-Dec-09	BIRMINGHAM	AL	ALABAMA	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-09	LAS VEGAS	NV	NEVADA	USA	US West
BDO USA LLP	660591	0	0	0	660591	31-Mar-11	MARION	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	COVINGTON	KY	KENTUCKY	USA	US Mid Atlantic
KPMG LLP	580000	0	1650	0	581650	31-Dec-12	WAYNESBORO	VA	VIRGINIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	8232780	265574	531147	0	8763930	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	SAN JOSE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	2492060	0	207226	205286	2699290	30-Jun-13	DURHAM	NC	NORTH CAROLINA	USA	US Southeast
PricewaterhouseCoopers LLP	893411	0	84000	23400	977411	31-Dec-11	POUGHKEEPSIE	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-09	REDWOOD CITY	CA	CALIFORNIA	USA	US West
KPMG LLP	3398000	188000	1092000	904000	4490000	31-Dec-09	MURRAY HILL	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-09	ALLEN	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	540585	0	61981	61981	602566	30-Jun-09	EXTON	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	10617000	362900	3034400	2671500	13651400	31-Dec-09	WASHINGTON	DC	DISTRICT OF COLUMBIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	4390700	234500	1194290	933163	5584990	31-Dec-11	IRVINE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	96600000	11100000	22800000	11600000	119400000	31-Dec-11	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
Ernst & Young LLP	1053000	29700	157600	125900	1210600	31-Dec-11	LAWRENCE	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-11	DES MOINES	IA	IOWA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	OSWEGO	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	NEWARK	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	PROVIDENCE	RI	RHODE ISLAND	USA	US New England
unknown	0	0	0	0	0	9-Jun-11	DENVER	CO	COLORADO	USA	US West
Deloitte & Touche LLP	600000	0	0	0	600000	31-Dec-10	TULSA	OK	OKLAHOMA	USA	US Southwest
KPMG LLP	2043630	0	616276	456009	2659900	31-Dec-09	CALGARY	A0	ALBERTA	CANADA	Canada
KPMG LLP	257968	9704	57072	47368	315040	30-Apr-10	PENNINGTON	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	9940080	313802	515716	201914	10455800	31-Dec-12	MILAN	L6	ITALY	ITALY	Foreign
PricewaterhouseCoopers LLP	4749000	339118	362526	23408	5111520	31-Oct-10	HANOVER	MD	MARYLAND	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1250290	120466	229205	108739	1479490	31-Dec-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Deloitte & Touche LLP	711445	27000	111600	84600	823045	31-Mar-12	DANVERS	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Jul-13	LOS ANGELES	CA	CALIFORNIA	USA	US West
Hein & Associates LLP	211080	0	0	0	211080	31-Dec-09	SOUTHLAKE	TX	TEXAS	USA	US Southwest
ParenteBeard LLC	330481	0	20785	20785	351266	31-Dec-11	ISELIN	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	2904000	363000	363000	0	3267000	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	AMSTERDAM	P7	NETHERLANDS	NETHERLANDS	Foreign
unknown	0	0	0	0	0	31-Dec-09	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1301730	0	1308950	1305950	2610680	31-Dec-10	DUBLIN 2	L2	IRELAND	IRELAND	Foreign
PricewaterhouseCoopers LLP	2897720	299765	899294	599529	3797020	31-Mar-13	MISSISSAUGA	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
PricewaterhouseCoopers LLP	9940000	159000	2026000	1802000	11966000	31-Dec-12	ROSEMEAD	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	HAMILTON	N4	LUXEMBOURG	LUXEMBOURG	Foreign
unknown	0	0	0	0	0	31-Dec-09	DALLAS	TX	TEXAS	USA	US Southwest
KPMG LLP	3318460	1656620	1708360	51735	5026820	31-Dec-11	EL DORADO	AR	ARKANSAS	USA	US Southeast
KPMG LLP	4400000	0	0	0	4400000	31-Dec-11	BRISTOL	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	WAYZATA	MN	MINNESOTA	USA	US Midwest
Grant Thornton LLP	478000	0	19000	19000	497000	31-Dec-10	BOONTON	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	1643510	141477	4161740	4020270	5805250	31-Dec-12	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
KPMG LLP	1095000	16809	159739	142930	1254740	31-Dec-11	KILGORE	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	2589500	425500	1003600	578100	3593100	31-Dec-10	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	RENO	NV	NEVADA	USA	US West
Ernst & Young LLP	1489640	0	135759	135759	1625400	31-Dec-09	BRENTWOOD	TN	TENNESSEE	USA	US Southeast
Ernst & Young LLP	7222000	365000	788000	417000	8010000	31-Dec-09	NATICK	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Aug-10	DELRAY BEACH	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	162100000	19300000	31500000	5100000	193600000	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	2924570	19115	349250	315445	3273820	31-Mar-12	RICHMOND	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	POST FALLS	ID	IDAHO	USA	US West
unknown	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1054000	25000	69000	44000	1123000	31-Dec-10	DALLAS	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	3671490	2144880	2555680	151899	6227170	31-Dec-09	CINCINNATI	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	NEWPORT BEACH	CA	CALIFORNIA	USA	US West
KPMG LLP	102554	0	0	0	102554	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-13	ALEXANDRIA	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	ANN ARBOR	MI	MICHIGAN	USA	US Midwest
PricewaterhouseCoopers LLP	2104000	965000	1758000	793000	3862000	31-Dec-10	ST LOUIS	MO	MISSOURI	USA	US Southeast
PricewaterhouseCoopers LLP	6560000	93000	2043000	1950000	8603000	31-Dec-11	GREENSBORO	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
Battelle & Battelle LLP	700000	35300	35300	0	735300	1-Jan-12	DAYTON	OH	OHIO	USA	US Midwest
Ernst & Young LLP	679500	1995	59429	57434	738929	31-Dec-12	CAMBRIDGE	MA	MASSACHUSETTS	USA	US New England
Grant Thornton LLP	4136060	233965	292037	58072	4428100	31-Dec-12	WESTPORT	CT	CONNECTICUT	USA	US New England
PricewaterhouseCoopers LLP	1980180	67445	67445	0	2047620	31-Dec-11	GILLETTE	WY	WYOMING	USA	US West
PricewaterhouseCoopers LLP	757949	174434	207505	21802	965454	31-Dec-09	CALGARY	A0	ALBERTA	CANADA	Canada
KPMG LLP	5145500	162415	242415	0	5387920	31-Oct-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1929160	433435	527001	91250	2456160	31-Dec-09	BUFFALO	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	918000	100000	357000	257000	1275000	31-Dec-12	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	2-Jan-10	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
PricewaterhouseCoopers LLP	3844900	83337	924881	423399	4769780	31-Dec-11	PEMBROKE	D0	BERMUDA	BERMUDA	Foreign
unknown	0	0	0	0	0	31-Dec-09	MORTON GROVE	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	1165300	0	0	0	1165300	2-Jan-10	MUSCATINE	IA	IOWA	USA	US Midwest
KPMG LLP	1824620	1042930	1513630	0	3338250	31-Dec-12	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
BDO USA LLP	0	0	0	0	0	30-Jun-13	FAIRFIELD	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	BEDFORD	MA	MASSACHUSETTS	USA	US New England
KPMG LLP	1042000	0	0	0	1042000	30-Jun-13	SAN JOSE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	3577790	278500	1398600	1120100	4976390	31-Dec-10	CREVE COEUR	MO	MISSOURI	USA	US Southeast
KPMG LLP	613000	0	61397	61397	674397	31-Dec-12	WESTERLY	RI	RHODE ISLAND	USA	US New England
unknown	0	0	0	0	0	31-Dec-10	SHENZHEN	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-May-09	LAS VEGAS	NV	NEVADA	USA	US West
Deloitte & Touche LLP	157500	39846	155231	115385	312731	31-Dec-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	2232000	58000	84000	24000	2316000	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	5100000	700000	1000000	300000	6100000	31-Dec-11	BIRMINGHAM	AL	ALABAMA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	SAN ANTONIO	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	980000	0	0	0	980000	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
Wolf & Company PC (MA/NY)	295000	0	114000	38000	409000	31-Dec-10	DANVERS	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	30-Sep-11	HOUSTON	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	1530580	143600	284267	140667	1814840	30-Apr-13	LOUISVILLE	KY	KENTUCKY	USA	US Mid Atlantic
KPMG LLP	24328000	3291620	5525920	2194410	29854000	31-Mar-09	KADOMA-SHI OSAKA	M0	JAPAN	JAPAN	Foreign
unknown	0	0	0	0	0	31-Dec-11	LITTLETON	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	768000	69800	208758	91958	976758	30-Sep-09	TOPEKA	KS	KANSAS	USA	US Midwest
Deloitte & Touche LLP	222500	0	135520	135520	358020	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	SCOTTSDALE	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	31-Jan-11	KIRKLAND	WA	WASHINGTON	USA	US West
Grant Thornton LLP	817878	35000	35000	0	852878	31-Dec-11	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1321180	0	58532	55142	1379710	31-Dec-12	BRYN MAWR	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	70377000	11950800	23901600	9295080	94278600	31-Dec-10	FRANKFURT AM MAIN	2M	GERMANY	GERMANY	Foreign
unknown	0	0	0	0	0	31-Dec-11	FUTIAN DISTRICT SHENZHEN	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-09	RIVERBANK	CA	CALIFORNIA	USA	US West
Marcum LLP	201100	28800	80600	51800	281700	31-Jan-10	HARLEYSVILLE	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	SIPING CITY JILIN PROVINCE	F4	CHINA	CHINA	Foreign
PricewaterhouseCoopers LLP	498743	186267	325245	124418	823988	31-Dec-11	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-10	TORTOLA	D8	VIRGIN ISLANDS (BRITISH)	VIRGIN ISLANDS (BRITISH)	Foreign
PricewaterhouseCoopers LLP	828090	19500	65700	44700	893790	31-Dec-11	SEATTLE	WA	WASHINGTON	USA	US West
Grant Thornton LLP	188494	18950	18950	0	207444	31-Dec-09	EDEN PRAIRIE	MN	MINNESOTA	USA	US Midwest
Ernst & Young LLP	2512000	4960000	5201000	241000	7713000	31-Dec-11	INDIANAPOLIS	IN	INDIANA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	MILLERSBURG	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	CROSSVILLE	TN	TENNESSEE	USA	US Southeast
PricewaterhouseCoopers LLP	63001	1500	355402	353902	418403	31-Dec-11	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	570000	17000	55000	38000	625000	31-Jan-13	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	2186010	43676	43676	0	2229690	31-Jul-12	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
PricewaterhouseCoopers LLP	694900	0	82250	0	777150	31-Mar-10	TARRYTOWN	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	DALLAS	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1190380	0	68484	68484	1258870	31-Dec-11	SAO PAULO	D5	BRAZIL	BRAZIL	Foreign
unknown	0	0	0	0	0	30-Sep-12	MIRAMAR BEACH	FL	FLORIDA	USA	US Southeast
KPMG LLP	3434000	88000	205000	117000	3639000	31-Dec-11	DULUTH	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	WASHINGTON	DC	DISTRICT OF COLUMBIA	USA	US Mid Atlantic
Grant Thornton LLP	190944	19650	19650	0	210594	31-Dec-10	EDEN PRAIRIE	MN	MINNESOTA	USA	US Midwest
Grant Thornton LLP	492000	136000	153000	0	645000	31-Dec-09	WILMINGTON	DE	DELAWARE	USA	US Mid Atlantic
Ernst & Young LLP	428861	10000	11945	0	440806	31-Dec-12	REDWOOD	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
BDO Audit (WA) Pty Ltd	357374	0	431841	0	789214	30-Jun-11	MELBOURNE VICTORIA	C3	AUSTRALIA	AUSTRALIA	Foreign
unknown	0	0	0	0	0	31-Dec-10	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	3-Jan-09	HUNTERSVILLE	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-10	OVERLAND PARK	KS	KANSAS	USA	US Midwest
PricewaterhouseCoopers LLP	988000	25000	242695	213750	1230700	31-Jan-09	MARLBOROUGH	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	917277	0	106690	106690	1023970	31-Dec-11	IRVING	TX	TEXAS	USA	US Southwest
Grant Thornton LLP	557350	17850	78021	60171	635371	31-Dec-12	KANSAS CITY	KS	KANSAS	USA	US Midwest
PricewaterhouseCoopers LLP	250000	0	364753	364753	614753	31-Dec-12	AUSTIN	TX	TEXAS	USA	US Southwest
Friedman LLP	460000	0	0	0	460000	31-Jul-11	NORCROSS	GA	GEORGIA	USA	US Southeast
PricewaterhouseCoopers LLP	478804	135419	169274	0	648078	30-Nov-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
KPMG LLP	3824250	152089	382225	230135	4206470	31-Dec-12	CALGARY	A0	ALBERTA	CANADA	Canada
Deloitte & Touche LLP	1970560	99590	893655	794065	2864210	31-Dec-10	DR VELDHOVEN	P7	NETHERLANDS	NETHERLANDS	Foreign
Crowe Horwath LLP	301500	31376	136626	50200	438126	31-Dec-10	WARSAW	IN	INDIANA	USA	US Midwest
Grant Thornton LLP	1358970	0	57166	57166	1416140	31-Dec-12	MILL VALLEY	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1727790	1046220	1176300	32650	2904090	31-May-10	CHICAGO	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	275000	0	0	0	275000	31-Dec-11	BAUDETTE	MN	MINNESOTA	USA	US Midwest
Ernst & Young LLP	610000	0	289000	289000	899000	30-Apr-12	MONROVIA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	GREENSBORO	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Oct-10	SHANGHAI	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-10	STAR	ID	IDAHO	USA	US West
unknown	0	0	0	0	0	31-Dec-11	DUMORE	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	REDMOND	WA	WASHINGTON	USA	US West
PricewaterhouseCoopers LLP	2975880	0	497911	220007	3473800	30-Jun-09	PARKTOWN	T3	SOUTH AFRICA	SOUTH AFRICA	Foreign
KPMG LLP	541150	0	143431	0	684581	31-Dec-11	WAYNESBORO	VA	VIRGINIA	USA	US Mid Atlantic
Ernst & Young LLP	272000	0	17000	15000	289000	30-Apr-09	TUSTIN	CA	CALIFORNIA	USA	US West
KPMG LLP	782556	0	365622	365622	1148180	31-Dec-12	SALT LAKE CITY	UT	UTAH	USA	US West
unknown	0	0	0	0	0	30-Jun-13	OWINGS MILLS	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	TEWKSBURY	MA	MASSACHUSETTS	USA	US New England
KPMG LLP	1735000	0	30000	30000	1765000	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	864000	40000	246000	206000	1110000	31-Dec-09	SOUTHFIELD	MI	MICHIGAN	USA	US Midwest
PricewaterhouseCoopers LLP	1984080	725000	726500	0	2710580	30-Sep-11	ST LOUIS	MO	MISSOURI	USA	US Southeast
PricewaterhouseCoopers LLP	3081600	251446	490668	239222	3572270	31-Dec-10	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
Deloitte & Touche LLP	357096	2000	2000	0	359096	31-Dec-12	NORTHBROOK	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-May-11	BEIJING	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	670000	181288	256288	75000	926288	31-Dec-12	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	TEMPE	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	TYLER	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Jun-11	BRANTFORD	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	30-Jun-10	EDEN PRAIRIE	MN	MINNESOTA	USA	US Midwest
Ernst & Young LLP	3161000	859000	859000	0	4020000	31-Jul-10	MOUNTAIN VIEW	CA	CALIFORNIA	USA	US West
KPMG LLP	667500	201600	292695	91095	960195	31-Dec-11	BETHLEHEM	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	1564000	0	0	0	1564000	31-Dec-10	CLAYTON	MO	MISSOURI	USA	US Southeast
BDO USA LLP	655650	8871	8871	0	664521	31-Dec-12	TULSA	OK	OKLAHOMA	USA	US Southwest
PricewaterhouseCoopers LLP	1026650	0	29544	29544	1056200	31-Dec-10	BEIJING	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	30-Sep-13	UNION CITY	IN	INDIANA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	ENCINO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1774000	35500	674100	636000	2448100	31-Dec-12	STAMFORD	CT	CONNECTICUT	USA	US New England
KPMG LLP	484500	289100	289100	0	773600	31-Dec-12	WESTON	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	1013000	114224	375383	41560	1388380	31-Dec-10	ROSH HA`AYIN	L3	ISRAEL	ISRAEL	Foreign
unknown	0	0	0	0	0	31-Dec-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-09	NORTH VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	873888	0	0	0	873888	31-Dec-12	ATHENS	J3	GREECE	GREECE	Foreign
KraftCPAs PLLC	155530	8229	31676	18000	187206	31-Dec-10	COLUMBIA	TN	TENNESSEE	USA	US Southeast
Ernst & Young LLP	2269200	12000	203600	134700	2472800	1-Jan-12	THOUSAND OAKS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-13	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-10	MUSKEGON	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	SALT LAKE CITY	UT	UTAH	USA	US West
Ernst & Young LLP	285000	105000	219000	73000	504000	31-Dec-12	HOD-HASHARON	L3	ISRAEL	ISRAEL	Foreign
PricewaterhouseCoopers LLP	1392030	233824	830541	594917	2222570	31-Dec-11	BOSTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-11	BELGRADE	MT	MONTANA	USA	US West
unknown	0	0	0	0	0	30-Nov-09	INNER MONGOLIA	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	3639000	341000	464000	121000	4103000	31-Dec-12	BIRMINGHAM	AL	ALABAMA	USA	US Southeast
KPMG LLP	0	0	0	0	0	31-Dec-12	TEMPE	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	31-Mar-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	CORYDON	IN	INDIANA	USA	US Midwest
McGladrey LLP	292520	0	28000	28000	320520	31-Mar-13	POMPANO BEACH	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	GRAPEVINE	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	S. SAN FRANCISCO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	6807000	506000	586000	80000	7393000	30-Sep-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	37763100	980388	7153200	4696180	44916300	31-Mar-13	TOYOTA CITY	M0	JAPAN	JAPAN	Foreign
KPMG LLP	1803000	7000	73000	66000	1876000	31-Dec-10	CHICAGO	IL	ILLINOIS	USA	US Midwest
Miller Wachman LLP	180000	67449	90185	22736	270185	31-Dec-10	TYNGSBORO	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-12	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	878300	345200	923500	578300	1801800	31-Dec-10	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	16200000	700000	1100000	400000	17300000	28-Jan-11	ROUND ROCK	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	5100000	300000	300000	0	5400000	31-Dec-11	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	DOVER	DE	DELAWARE	USA	US Mid Atlantic
Deloitte & Touche LLP	1152000	76000	183000	105000	1335000	30-Jan-11	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	40700000	7200000	10500000	3000000	51200000	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	2519000	13000	296000	283000	2815000	31-Mar-13	TORRANCE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	2829560	0	308751	12430	3138310	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	FRANKLIN	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	467883	624	396559	395935	864442	31-Jul-11	CHICAGO	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	2050000	0	648000	644000	2698000	31-Dec-12	PROVIDENCE	RI	RHODE ISLAND	USA	US New England
Grant Thornton LLP	1660910	29846	84810	54964	1745720	31-Dec-12	ANCHORAGE	AK	ALASKA	USA	US West
Ernst & Young LLP	3700000	1300000	5500000	4200000	9200000	31-Dec-10	SOUTHFIELD	MI	MICHIGAN	USA	US Midwest
Ernst & Young LLP	10000000	400000	4100000	3600000	14100000	31-Dec-10	BENTON HARBOR	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	LEWISVILLE	TX	TEXAS	USA	US Southwest
BDO USA LLP	1530000	0	0	0	1530000	31-Dec-11	HERNDON	VA	VIRGINIA	USA	US Mid Atlantic
Ernst & Young LLP	3347480	158500	242372	81872	3589850	31-Dec-10	RYE BROOK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Jul-13	HOUSTON	TX	TEXAS	USA	US Southwest
BDO USA LLP	1650000	0	216000	0	1866000	31-Dec-10	TORONTO	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	598000	0	0	0	598000	31-Dec-09	TARRYTOWN	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Dec-11	DUBLIN	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	HICKORY	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	VERADALE	WA	WASHINGTON	USA	US West
PricewaterhouseCoopers LLP	272500	53000	54500	0	327000	31-Dec-09	LEXINGTON	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	1404000	99000	233000	134000	1637000	31-Dec-09	RALEIGH	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Aug-10	TORONTO	A6	ONTARIO	CANADA	Canada
Ernst & Young LLP	65597900	9288500	12128300	1157940	77726200	31-Dec-11	ZURICH	V8	SWITZERLAND	SWITZERLAND	Foreign
Deloitte & Touche LLP	3007460	414562	994949	173362	4002410	31-Dec-09	MEXICO CITY	O5	MEXICO	MEXICO	Foreign
unknown	0	0	0	0	0	31-Dec-12	CHATTANOOGA	TN	TENNESSEE	USA	US Southeast
Ernst & Young LLP	1401000	18000	158000	140000	1559000	3-Jan-10	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	3569250	368200	403156	21591	3972410	31-Dec-12	CHICAGO	IL	ILLINOIS	USA	US Midwest
Grant Thornton LLP	1458450	0	170100	0	1628550	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	11752000	496000	602000	106000	12354000	31-Dec-10	RIO DE JANEIRO	D5	BRAZIL	BRAZIL	Foreign
KPMG LLP	1581000	405000	426000	21000	2007000	31-Dec-12	BLOOMFIELD HILLS	MI	MICHIGAN	USA	US Midwest
PricewaterhouseCoopers LLP	3535300	478252	1288730	634776	4824030	31-Dec-10	ST LOUIS	MO	MISSOURI	USA	US Southeast
PricewaterhouseCoopers LLP	2000000	0	0	0	2000000	31-Dec-11	WATERFORD	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	MIAMI	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	BURBANK	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	971218	0	0	0	971218	31-Dec-11	JACKSON	MS	MISSISSIPPI	USA	US Southeast
unknown	0	0	0	0	0	30-Sep-11	RICHMOND HILL	A6	ONTARIO	CANADA	Canada
Deloitte & Touche LLP	1120780	52000	116000	25000	1236780	31-Dec-10	FOLSOM	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	1280400	250000	392944	142944	1673340	31-Dec-10	HONOLULU	HI	HAWAII	USA	US West
unknown	0	0	0	0	0	31-Aug-09	BOCA RATON	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	1111000	0	35000	35000	1146000	31-Dec-09	TULSA	OK	OKLAHOMA	USA	US Southwest
PricewaterhouseCoopers LLP	909000	127000	352000	225000	1261000	31-Dec-11	OKLAHOMA CITY	OK	OKLAHOMA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Mar-13	GREAT NECK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-10	BARNSLEY	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
Ernst & Young LLP	953304	0	16309	16309	969613	31-Dec-11	QIDONG JIANGSU PROVINCE	F4	CHINA	CHINA	Foreign
KPMG LLP	2038300	0	0	0	2038300	31-Dec-09	LOS ANGELES	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Mar-10	MIDDLESEX ENGLAND	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
unknown	0	0	0	0	0	31-Dec-11	SALT LAKE CITY	UT	UTAH	USA	US West
Deloitte & Touche LLP	8423000	2745000	6194000	1949000	14617000	31-Dec-10	WHITE PLAINS	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	1195530	1018240	1055880	37641	2251410	31-Dec-09	FORT WORTH	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	2155000	210000	250000	40000	2405000	31-Dec-11	LIVONIA	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	YORK	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-10	GEORGETOWN	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	903900	53500	53500	0	957400	31-Dec-10	AUSTIN	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	4124000	209000	1412000	1198000	5536000	31-Dec-11	CHICAGO	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	7927000	586000	782000	186000	8709000	31-May-09	MEMPHIS	TN	TENNESSEE	USA	US Southeast
PricewaterhouseCoopers LLP	711785	0	0	0	711785	31-Dec-09	CHICAGO	IL	ILLINOIS	USA	US Midwest
BDO Seidman LLP	1128070	133461	197043	63582	1325110	31-Mar-10	MILPITAS	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	2986000	107000	107000	0	3093000	31-Jan-09	MT LAUREL	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	6000000	0	2000000	2000000	8000000	30-Sep-12	JOHANNESBURG	T3	SOUTH AFRICA	SOUTH AFRICA	Foreign
Spicer Jeffries LLP	160000	0	0	0	160000	31-Dec-11	ALAMEDA	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1527340	121418	245465	124047	1772800	31-Dec-12	ST. PETERSBURG	FL	FLORIDA	USA	US Southeast
BDO USA LLP	2734200	112000	391793	279793	3125990	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	27-Dec-10	DEERFIELD	IL	ILLINOIS	USA	US Midwest
Grant Thornton LLP	421248	0	143543	143543	564791	31-Dec-09	BUFFALO GROVE	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	CORNELIA	GA	GEORGIA	USA	US Southeast
Deloitte & Touche LLP	1500000	91000	530000	429000	2030000	31-Jul-11	OVERLAND PARK	KS	KANSAS	USA	US Midwest
BDO USA LLP	181500	31300	31300	0	212800	31-Dec-10	CHANTILY	VA	VIRGINIA	USA	US Mid Atlantic
Ernst & Young LLP	3110690	0	126382	123517	3237070	31-Dec-09	SAN ANTONIO	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	TORONTO	A6	ONTARIO	CANADA	Canada
Deloitte & Touche LLP	2562760	431444	431444	0	2994200	31-Dec-12	SOUTH PORTLAND	ME	MAINE	USA	US New England
unknown	0	0	0	0	0	30-Apr-13	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	6249000	72000	4816000	4744000	11065000	31-Dec-11	ST PAUL	MN	MINNESOTA	USA	US Midwest
Ernst & Young LLP	1108000	1608000	2219000	610000	3327000	29-Dec-12	WARSAW	IN	INDIANA	USA	US Midwest
KPMG LLP	4696410	479535	921002	441467	5617410	31-Dec-11	WINSTON SALEM	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Mar-09	BOSTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	24-Jun-12	THE COLONY	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Apr-12	CARSON CITY	NV	NEVADA	USA	US West
KPMG LLP	3667000	570000	758000	188000	4425000	31-Oct-12	MOUNTAIN VIEW	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Mar-12	NUNOA SANTIAGO	F3	CHILE	CHILE	Foreign
PricewaterhouseCoopers LLP	1327000	0	0	0	1327000	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	1536860	203200	513144	309944	2050000	31-Dec-12	BILTHOVEN	P7	NETHERLANDS	NETHERLANDS	Foreign
unknown	0	0	0	0	0	31-Dec-11	DELRAY BEACH	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	1467250	79485	80985	0	1548240	30-Sep-09	ST LOUIS	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	FAYETTEVILLE	GA	GEORGIA	USA	US Southeast
Deloitte & Touche LLP	1880920	105350	105350	0	1986270	31-Dec-10	TOPEKA	KS	KANSAS	USA	US Midwest
PricewaterhouseCoopers LLP	1096000	32000	114000	82000	1210000	31-Dec-09	BOSTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-11	LUCHU TAOYUAN COUNTY	F5	TAIWAN (CHINA)	TAIWAN (CHINA)	Foreign
KPMG LLP	3888000	44000	46000	2000	3934000	31-Dec-12	CALHOUN	GA	GEORGIA	USA	US Southeast
EisnerAmper LLP	647000	0	0	0	647000	30-Sep-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	1040360	0	0	0	1040360	31-Dec-12	CALABASAS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	FORT LAUDERDALE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	TURNER	OR	OREGON	USA	US West
unknown	0	0	0	0	0	31-Dec-12	TIANJIN	F4	CHINA	CHINA	Foreign
PricewaterhouseCoopers LLP	1088000	0	28000	28000	1116000	31-Dec-09	MANCHESTER	CT	CONNECTICUT	USA	US New England
Ernst & Young LLP	737684	13500	15265	0	752949	3-Jul-10	GREENVILLE	SC	SOUTH CAROLINA	USA	US Southeast
KPMG LLP	2000000	0	0	0	2000000	31-Mar-10	MIAMI	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	1267000	297700	334300	36600	1601300	31-Dec-12	GREENWICH	CT	CONNECTICUT	USA	US New England
Deloitte & Touche LLP	824250	124093	124093	0	948343	31-Dec-11	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Mar-12	BARTLESVILLE	OK	OKLAHOMA	USA	US Southwest
Ernst & Young LLP	4960110	38927	579496	250865	5539610	31-Dec-12	CHICAGO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	SHANGHAI	F4	CHINA	CHINA	Foreign
KPMG LLP	1600000	0	102000	102000	1702000	31-Dec-09	BOTHELL	WA	WASHINGTON	USA	US West
KPMG LLP	540749	0	0	0	540749	31-Dec-10	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-12	ORLANDO	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	1787000	199000	357800	158800	2144800	31-Jul-11	IRVING	TX	TEXAS	USA	US Southwest
KPMG LLP	13377000	0	8827000	65000	22204000	30-Jun-10	MELBOURNE	C3	AUSTRALIA	AUSTRALIA	Foreign
unknown	0	0	0	0	0	2-Jan-10	CARSON	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	7523110	459207	480394	21187	8003500	31-Dec-09	CHATTANOOGA	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	SCOTTSDALE	AZ	ARIZONA	USA	US Southwest
KPMG LLP	585745	0	25230	25230	610975	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	ST. HELIER	Y9
Plante & Moran PLLC	185055	0	20940	20940	205995	31-Dec-09	WIXOM	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	28-Feb-11	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	2830880	0	730700	730700	3561580	31-Mar-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	600000	22053	265817	184250	865817	29-Jan-11	JACKSONVILLE	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	1100000	4725	4725	0	1104720	31-Dec-10	BEIJING	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	AUSTIN	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	BOCA RATON	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	3488000	0	80000	80000	3568000	31-Dec-10	PLANO	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	ATLANTA	GA	GEORGIA	USA	US Southeast
KPMG LLP	5846000	1420000	1700000	280000	7546000	30-Sep-12	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	976000	0	0	0	976000	31-Jul-09	STOCKTON	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	DALLAS	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	6426000	192000	433000	168000	6859000	31-Dec-11	DANBURY	CT	CONNECTICUT	USA	US New England
Berry Dunn McNeil & Parker LLC (BDMP)	140000	0	41000	25000	181000	31-Dec-11	DAMARISCOTTA	ME	MAINE	USA	US New England
Ernst & Young LLP	4286270	323492	727858	404365	5014130	31-Dec-11	MEXICO CITY	O5	MEXICO	MEXICO	Foreign
Ernst & Young LLP	540000	0	160560	160560	700560	30-Jun-10	TORRANCE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	2028600	1106240	1288620	0	3317220	31-Dec-12	COLUMBUS	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	30-Sep-11	SANTA MONICA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Aug-10	DALLAS	TX	TEXAS	USA	US Southwest
Moss Adams LLP	995000	2000	2000	0	997000	30-Jun-11	HAWTHORNE	CA	CALIFORNIA	USA	US West
KPMG LLP	781000	0	163564	161164	944564	31-Dec-11	EXTON	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-10	VISTA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	RENO	NV	NEVADA	USA	US West
Grant Thornton LLP	346000	18000	389000	371000	735000	31-Dec-12	MONTGOMERYVILLE	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	690600	0	103723	0	794323	31-Aug-12	CENTENNIAL	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-10	BURBANK	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	HICKORY	NC	NORTH CAROLINA	USA	US Southeast
Deloitte & Touche LLP	353151	0	12870	11840	366021	31-Dec-12	MINAS GERAIS	D5	BRAZIL	BRAZIL	Foreign
Ernst & Young LLP	7911000	622000	1155000	533000	9066000	2-Jan-10	PROVIDENCE	RI	RHODE ISLAND	USA	US New England
Deloitte & Touche LLP	3300000	0	100000	0	3400000	31-Dec-10	TAIPEI	F5	TAIWAN (CHINA)	TAIWAN (CHINA)	Foreign
KPMG LLP	782500	247000	267000	20000	1049500	30-Apr-10	VANCOUVER	A0	ALBERTA	CANADA	Canada
McGladrey & Pullen LLP	231000	8000	31300	23300	262300	31-Dec-10	CEDAR KNOLLS	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Jul-09	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	0	0	0	0	0	1-Jan-12	DUBLIN	OH	OHIO	USA	US Midwest
KPMG LLP	1279000	105000	116000	11000	1395000	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	624300	0	159597	157797	783897	31-Dec-12	PALM BEACH	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	1576000	30000	32000	0	1608000	31-Dec-12	CAMBRIDGE	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	AGOURA HILLS	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	4200000	1800000	3500000	1700000	7700000	31-Dec-09	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
Ernst & Young LLP	7079900	564328	914973	337145	7994870	31-Dec-11	LIBERTY LAKE	WA	WASHINGTON	USA	US West
Ernst & Young LLP	75000	10500	41000	30500	116000	31-Dec-10	TEL AVIV	L3	ISRAEL	ISRAEL	Foreign
unknown	0	0	0	0	0	31-Mar-13	NORTHVALE	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	25-Jul-09	HOLLYWOOD	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	618000	0	0	0	618000	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Sep-11	AUGUSTA	GA	GEORGIA	USA	US Southeast
BDO Seidman LLP	1842000	0	63000	0	1905000	31-Dec-09	TORONTO	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	674237	40307	306675	266368	980912	30-Sep-11	KOKOMO	IN	INDIANA	USA	US Midwest
Deloitte & Touche LLP	6208800	32338	1368950	1121030	7577750	31-Mar-10	OSAKA	M0	JAPAN	JAPAN	Foreign
Deloitte & Touche LLP	1252900	80550	128350	47800	1381250	31-Mar-12	NEW ORLEANS	LA	LOUISIANA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	1354000	0	30000	28000	1384000	31-Jan-09	COLUMBUS	OH	OHIO	USA	US Midwest
Grant Thornton LLP	302449	0	11000	11000	313449	31-Dec-12	AUSTIN	TX	TEXAS	USA	US Southwest
BDO USA LLP	1142570	18848	55159	36311	1197730	31-Dec-10	ATLANTA	GA	GEORGIA	USA	US Southeast
PricewaterhouseCoopers LLP	1600000	0	0	0	1600000	31-Dec-11	MONTE CARLO MC	O9	MONACO	MONACO	Foreign
unknown	0	0	0	0	0	30-Sep-10	WHITE PLAINS	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	5016000	245000	2218000	1973000	7234000	30-Sep-10	LOS ANGELES	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	0	0	0	0	0	31-Dec-11	SPRINGFIELD	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-12	TAMPA	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	CALGARY	A0	ALBERTA	CANADA	Canada
Ernst & Young LLP	435000	67000	128235	61235	563235	31-Dec-12	CAMBRIDGE	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	1130630	133748	178890	45142	1309520	30-Sep-12	RESTON	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-09	CLERMONT	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	395000	35000	78000	43000	473000	30-Jun-10	MORRIS PLAINS	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1502140	916625	1264880	153052	2767020	31-Dec-11	PORT LAND	OR	OREGON	USA	US West
unknown	0	0	0	0	0	31-Dec-09	ST. CLOUD	MN	MINNESOTA	USA	US Midwest
Deloitte & Touche LLP	1958000	209000	224000	15000	2182000	30-Nov-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	COCONUT CREEK	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	650460	76822	127104	50282	777564	31-Dec-11	QUEBEC	A8	QUEBEC	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-10	POCATELLO	ID	IDAHO	USA	US West
PricewaterhouseCoopers LLP	1644000	0	258878	256122	1902880	31-Dec-11	FRAMINGHAM	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Oct-09	RENO	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	30-Jun-09	BOCA RATON	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	2442840	140537	140537	0	2583380	31-Dec-09	WEST HOLLYWOOD	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	7114000	1931000	2816000	885000	9930000	28-Apr-10	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
Cherry Bekaert & Holland LLP	339600	165346	165346	0	504946	31-Dec-10	ATLANTA	GA	GEORGIA	USA	US Southeast
Deloitte & Touche LLP	1120840	67530	347764	278034	1468600	31-Dec-10	BOISE	ID	IDAHO	USA	US West
Ernst & Young LLP	1527230	0	65989	0	1593220	31-Dec-10	ST LOUIS	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	31-Mar-09	DALLAS	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	907875	0	1500	0	909375	31-Dec-09	MELROSE PARK	IL	ILLINOIS	USA	US Midwest
UHY LLP	382517	0	74338	0	456855	31-Dec-11	MISSOURI CITY	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	HAIDIAN DISTRICT BEIJING	F4	CHINA	CHINA	Foreign
Deloitte & Touche LLP	2694460	2286940	2435380	148441	5129840	30-Sep-09	MONTREAL	A8	QUEBEC	CANADA	Canada
unknown	0	0	0	0	0	5-Jun-12	HENDERSON	NV	NEVADA	USA	US West
PricewaterhouseCoopers LLP	543631	0	280025	277325	823656	31-Aug-13	NORWALK	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-12	MOUNT PEARL	A4	NEW FOUNDLAND	CANADA	Canada
PricewaterhouseCoopers LLP	2008400	5300	530100	482800	2538500	1-Jan-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	SUNNY ISLES BEACH	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	2130480	272500	276571	4071	2407050	31-Dec-11	TAMPA	FL	FLORIDA	USA	US Southeast
BKD LLP	494146	25270	53389	2743	547535	31-Dec-09	SPRINGFIELD	MO	MISSOURI	USA	US Southeast
Deloitte & Touche LLP	280342	16605	94201	45671	374543	31-Dec-09	JERSEY CITY	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	533085	47500	229900	180000	762985	31-Dec-10	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	PATHUMTHANI	W1	THAILAND	THAILAND	Foreign
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	ROSEMEAD	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	3100000	200000	300000	100000	3400000	31-Dec-09	STAMFORD	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	30-Jun-11	SANTA MONICA	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	841267	1995	1995	0	843262	31-Dec-11	FRANKLIN	TN	TENNESSEE	USA	US Southeast
Ernst & Young LLP	12585500	0	484672	0	13070200	31-Dec-10	PARIS	I0	FRANCE	FRANCE	Foreign
unknown	0	0	0	0	0	30-Jun-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	993100	61500	969329	907829	1962430	31-Dec-09	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1259000	65000	171492	104092	1430490	31-Mar-10	FREMONT	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	FUJIAN PROVINCE	F4	CHINA	CHINA	Foreign
Grant Thornton LLP	144500	0	28111	28111	172611	31-Mar-13	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	PRINCETON	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	DENVER	CO	COLORADO	USA	US West
Deloitte & Touche LLP	3158110	1677120	1893880	57533	5051990	31-Dec-10	CALGARY	A0	ALBERTA	CANADA	Canada
KPMG LLP	220000	0	0	0	220000	31-Dec-10	DEERFIELD	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	677622	0	41800	40000	719422	31-Aug-12	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	PAMPA	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1678040	0	1407680	1407680	3085720	31-Dec-11	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Jul-09	Canton	OH	OHIO	USA	US Midwest
Ernst & Young LLP	1076870	0	67634	60134	1144510	31-Dec-11	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
KPMG LLP	312500	0	0	0	312500	30-Jun-09	INDIANAPOLIS	IN	INDIANA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	RICHMOND	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	KENNEDY SPACE CENTER	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	1036150	0	16900	13000	1053050	31-Dec-10	SCOTTSDALE	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	CORPUS CHRISTI	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	183975	3559	33757	30198	217732	31-Jul-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-11	HERZLIYA	L3	ISRAEL	ISRAEL	Foreign
PricewaterhouseCoopers LLP	1844000	0	593000	585000	2437000	31-Dec-10	PLEASANTON	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	778600	743500	1164700	46600	1943300	31-Mar-10	GOA	K7	INDIA	INDIA	Foreign
Deloitte & Touche LLP	1379000	0	2074000	1734000	3453000	31-Jul-09	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	NEWARK	NJ	NEW JERSEY	USA	US Mid Atlantic
BDO USA LLP	600453	0	44650	28995	645103	31-Jul-12	NORWOOD	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Mar-10	OWINGS MILLS	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	CAMBRIDGE	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	0	0	0	0	0	31-Aug-13	IRVING	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1012550	45179	211928	164589	1224480	27-Feb-10	FORT WORTH	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Jul-09	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Mar-09	DENVER	CO	COLORADO	USA	US West
PricewaterhouseCoopers LLP	9515000	1073000	1694000	596000	11209000	31-Dec-09	CHICAGO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	3-Jan-09	APPLETON	WI	WISCONSIN	USA	US Midwest
PricewaterhouseCoopers LLP	500000	0	100000	100000	600000	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Jun-11	PLANO	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1143000	0	426000	126000	1569000	31-Mar-11	TORRANCE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	2378100	130800	681600	550800	3059700	31-Dec-12	RAPID CITY	SD	SOUTH DAKOTA	USA	US Midwest
Grant Thornton LLP	678374	30150	30150	0	708524	31-Dec-09	MEXICO CITY	O5	MEXICO	MEXICO	Foreign
PricewaterhouseCoopers LLP	4063000	235000	608000	370000	4671000	31-Dec-12	CHANDLER	AZ	ARIZONA	USA	US Southwest
KPMG LLP	4700000	1009400	1797980	338582	6497980	28-Jan-12	CINCINNATI	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	26-Sep-10	SAN BERNARDINO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1056000	0	6000	6000	1062000	31-Dec-12	CUPERTINO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	SCOTTSDALE	AZ	ARIZONA	USA	US Southwest
Deloitte & Touche LLP	876592	315000	315000	0	1191590	31-Dec-10	BATON ROUGE	LA	LOUISIANA	USA	US Southeast
unknown	0	0	0	0	0	30-Nov-11	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-10	MIDLAND	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	183882	108365	140897	32531	324778	31-Dec-11	CALGARY	A0	ALBERTA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	NEWARK	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-12	RENO	NV	NEVADA	USA	US West
Ernst & Young LLP	780325	34368	81206	44713	861531	31-Dec-09	RICHFIELD	OH	OHIO	USA	US Midwest
PricewaterhouseCoopers LLP	3819640	1269150	1309150	40000	5128800	31-Dec-11	REDWOOD CITY	CA	CALIFORNIA	USA	US West
KPMG LLP	887350	60000	227666	167666	1115020	31-Dec-09	RADNOR	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1643010	66600	153117	83517	1796130	31-Jan-09	WESTBOROUGH	MA	MASSACHUSETTS	USA	US New England
Grant Thornton LLP	485143	0	0	0	485143	31-Dec-09	WARREN	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	EVANSVILLE	IN	INDIANA	USA	US Midwest
KPMG LLP	1342160	0	458045	458045	1800210	2-Jan-10	KANSAS CITY	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	ORLANDO	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	856090	0	181205	173325	1037300	31-Dec-12	WEST ORANGE	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	780000	456500	641475	184975	1421480	31-Dec-11	OAK BROOK	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	1911660	0	349314	349314	2260980	31-Dec-12	NIWOT	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-09	LANSING	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1099620	0	350395	347395	1450020	30-Sep-09	AURORA	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	3897660	230132	481657	251525	4379320	3-Jan-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1372570	0	56929	54954	1429500	31-Dec-09	ERIE	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	JERUSALEM	L3	ISRAEL	ISRAEL	Foreign
PricewaterhouseCoopers LLP	1914230	10610	44615	30245	1958840	31-Dec-11	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
Ernst & Young LLP	3152000	0	424000	424000	3576000	31-Dec-10	HAIFA	L3	ISRAEL	ISRAEL	Foreign
unknown	0	0	0	0	0	31-Oct-09	MELBOURNE VICTORIA	C3	AUSTRALIA	AUSTRALIA	Foreign
Deloitte & Touche LLP	965000	4528	218097	213569	1183100	1-Jan-11	IRVINE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	963300	0	37200	35700	1000500	31-Dec-10	LOUIVILLE	KY	KENTUCKY	USA	US Mid Atlantic
Ernst & Young LLP	495000	0	17000	17000	512000	30-Jun-09	RANCHO CORDOVA	CA	CALIFORNIA	USA	US West
Wipfli LLP	48734	0	0	0	48734	31-Jan-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
BDO USA LLP	250000	0	0	0	250000	31-Dec-10	MIDLAND	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	684000	0	0	0	684000	31-Dec-10	SOUTH SAN FRANCISCO	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	260636	0	151865	151865	412501	30-Jun-11	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	192700	0	0	0	192700	31-Dec-09	ZEELAND	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-10	SIOUX FALLS	SD	SOUTH DAKOTA	USA	US Midwest
Deloitte & Touche LLP	923557	49000	141300	92300	1064860	31-Dec-11	MEMPHIS	TN	TENNESSEE	USA	US Southeast
Ernst & Young LLP	2694800	149450	794750	645300	3489550	31-Dec-12	AVON LAKE	OH	OHIO	USA	US Midwest
KPMG LLP	249282	53698	119280	65582	368562	31-Dec-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	30-Jun-09	FT LAUDERDALE	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	6400000	700000	1100000	300000	7500000	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1657370	0	1500	0	1658870	31-Dec-09	CHICAGO	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	715000	0	110000	110000	825000	25-Dec-09	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	SOUTHLAKE	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	1071000	179000	257275	28275	1328280	31-Dec-10	SAN JUAN	PR	PUERTO RICO	PUERTO RICO	US Southeast
PricewaterhouseCoopers LLP	2457000	449000	687000	232000	3144000	31-Dec-10	LUXEMBOURG	N4	LUXEMBOURG	LUXEMBOURG	Foreign
unknown	0	0	0	0	0	31-Dec-11	MOUNT PEARL	A4	NEW FOUNDLAND	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-12	ELMA	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Sep-10	LOS ANGELES	CA	CALIFORNIA	USA	US West
KPMG LLP	236600	0	0	0	236600	31-Dec-11	DEERFIELD	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	MISSISSAUGA	A6	ONTARIO	CANADA	Canada
Ernst & Young LLP	787000	0	52000	52000	839000	31-Dec-10	CONCORD	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	783750	0	0	0	783750	31-Dec-11	SCOTTSDALE	AZ	ARIZONA	USA	US Southwest
Plante & Moran PLLC	589500	73539	123039	49500	712539	31-Dec-12	FORT LAUDERDALE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Jul-10	SEATTLE	WA	WASHINGTON	USA	US West
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Dec-09	PINEVILLE	LA	LOUISIANA	USA	US Southeast
BDO Seidman LLP	870000	9100	9100	0	879100	27-Sep-09	CHELMSFORD	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	4285000	2910000	3735000	825000	8020000	3-Mar-12	RICHFIELD	MN	MINNESOTA	USA	US Midwest
KPMG LLP	6311540	194201	1359410	971005	7670940	31-Dec-10	CALGARY	A0	ALBERTA	CANADA	Canada
Deloitte & Touche LLP	48900000	6900000	7700000	800000	56600000	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	HI-TECH ZONE XI?AN SHAANXI	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	30800000	14900000	21000000	6100000	51800000	31-Oct-10	PALO ALTO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	3083010	0	150000	148000	3233010	30-Dec-12	THOROFARE	NJ	NEW JERSEY	USA	US Mid Atlantic
KPMG LLP	1642010	733040	813674	36652	2455680	31-Dec-09	GUANGZHOU	F4	CHINA	CHINA	Foreign
PricewaterhouseCoopers LLP	999448	20403	226430	206027	1225880	31-Dec-09	CARSON	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Aug-11	BOCA RATON	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	542000	22000	22000	0	564000	26-Mar-11	ROCHESTER	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	FUJIAN PROVINCE	F4	CHINA	CHINA	Foreign
Deloitte & Touche LLP	571754	0	4398	0	576152	31-Mar-09	MUBAI	K7	INDIA	INDIA	Foreign
PricewaterhouseCoopers LLP	489675	0	16102	0	505777	31-Dec-10	MOUNTAIN VIEW	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	IRVINE	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	666000	93000	809000	716000	1475000	31-Dec-12	NEWPORT BEACH	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1058680	0	64073	64073	1122750	28-Oct-12	BROOKFIELD	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	TULSA	OK	OKLAHOMA	USA	US Southwest
Grant Thornton LLP	587239	188142	243702	55560	830941	30-Sep-09	WHITE PLAINS	NY	NEW YORK	USA	US Mid Atlantic
Moss Adams LLP	222500	116244	116244	0	338744	30-Sep-09	NAMPA	ID	IDAHO	USA	US West
unknown	0	0	0	0	0	31-Dec-12	MCHENRY	IL	ILLINOIS	USA	US Midwest
KPMG LLP	485200	17500	17500	0	502700	31-Dec-09	SYKESVILLE	MD	MARYLAND	USA	US Mid Atlantic
Ernst & Young LLP	1619130	152946	430303	277357	2049430	31-Dec-11	FINDLAY	OH	OHIO	USA	US Midwest
Yarel + Partners	82000	0	5400	2700	87400	31-Dec-11	NES-ZIONA	L3	ISRAEL	ISRAEL	Foreign
Ernst & Young LLP	1506480	0	1732	0	1508210	31-Dec-12	FT WORTH	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1379580	25000	167260	140265	1546840	31-Dec-10	ROSEMONT	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	STRASBURG	VA	VIRGINIA	USA	US Mid Atlantic
Grant Thornton LLP	367231	0	0	0	367231	31-Dec-10	WEST SPRINGFIELD	MA	MASSACHUSETTS	USA	US New England
KPMG LLP	1561000	110000	206000	96000	1767000	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
Grant Thornton LLP	1159000	43763	43763	0	1202760	31-Dec-10	HAYWARD	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	2519970	302396	604792	302396	3124760	31-Mar-12	MISSISSAUGA	A6	ONTARIO	CANADA	Canada
BDO USA LLP	392800	0	0	0	392800	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	2-Feb-13	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	858000	0	0	0	858000	31-Dec-09	SAN RAFAEL	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	4423000	927000	2406000	1479000	6829000	31-Dec-09	CHEVY CHASE	MD	MARYLAND	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	466512	42502	42502	0	509014	31-Dec-11	CALGARY	A0	ALBERTA	CANADA	Canada
Deloitte & Touche LLP	2344000	197000	201000	0	2545000	31-Dec-12	DENVER	CO	COLORADO	USA	US West
Ernst & Young LLP	3631500	161200	3837560	3676360	7469060	3-Jul-10	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	297128	5341	95741	90401	392869	31-Dec-10	LITTLETON	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-10	GREAT NECK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	1613260	0	58756	58756	1672020	31-Dec-11	OAK BROOK	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
Wolf & Company PC (MA/NY)	221427	32306	67306	35000	288733	31-Dec-11	WILLIMANTIC	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-12	GRAND ANSE	J5	GRENADA	GRENADA	Foreign
KPMG LLP	762000	137312	184321	47009	946321	31-Dec-09	AUSTIN	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	1810000	0	81593	10613	1891590	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	1735700	25253	754566	713218	2490260	31-Dec-10	FALLS CHURCH	VA	VIRGINIA	USA	US Mid Atlantic
Grant Thornton LLP	596900	28630	53340	0	650240	31-Dec-11	BLOOMINGDALE	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	3115000	50000	1610000	1515000	4725000	24-Jun-12	EL SEGUNDO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	10923400	586993	706617	119624	11630000	31-Dec-11	MILAN	L6	ITALY	ITALY	Foreign
KPMG LLP	7005000	76000	133000	57000	7138000	31-Dec-11	DULUTH	GA	GEORGIA	USA	US Southeast
KPMG LLP	961581	0	14794	14794	976375	31-Dec-10	SHENZHEN	F4	CHINA	CHINA	Foreign
Joseph Decosimo & Company PLLC	246955	26446	118132	91686	365087	31-Dec-09	CHATTANOOGA	TN	TENNESSEE	USA	US Southeast
PricewaterhouseCoopers LLP	1878000	89000	129000	40000	2007000	31-Dec-12	SCHIPHOL AIRPORT	P7	NETHERLANDS	NETHERLANDS	Foreign
unknown	0	0	0	0	0	31-Mar-11	MERRICK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	9218000	1852000	2435000	110000	11653000	31-Dec-09	BLOOMFIELD	CT	CONNECTICUT	USA	US New England
Deloitte & Touche LLP	541300	102700	390700	288000	932000	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	19700000	2300000	8600000	6300000	28300000	31-Dec-10	MORRISTOWN	NJ	NEW JERSEY	USA	US Mid Atlantic
KPMG LLP	5660000	1180000	2010000	790000	7670000	29-Dec-12	LOUISVILLE	KY	KENTUCKY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	602782	8250	322042	313792	924824	31-Jul-09	CHICAGO	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	1202000	74000	170000	96000	1372000	26-Dec-10	FT LAUDERDALE	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	1984620	458275	798092	334554	2782710	30-Jun-09	LAKE SUCCESS	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	803837	39471	252578	213107	1056420	31-Dec-11	PROVO	UT	UTAH	USA	US West
Hein & Associates LLP	402402	24965	24965	0	427367	31-Dec-11	FORT WORTH	TX	TEXAS	USA	US Southwest
Grant Thornton LLP	2209000	204000	234000	30000	2443000	30-Sep-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	2366170	299200	558005	216905	2924180	31-Dec-11	MONTREAL	A8	QUEBEC	CANADA	Canada
PricewaterhouseCoopers LLP	2292650	48844	152731	82213	2445380	31-Dec-09	BATON ROUGE	LA	LOUISIANA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	HEPING DISTRICT SHENYANG	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-10	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	SAN DIEGO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1511000	10000	10000	0	1521000	31-Dec-09	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-May-09	COSTA MESA	CA	CALIFORNIA	USA	US West
BDO USA LLP	837199	0	515230	515230	1352430	30-Sep-11	SOUTH JORDAN	UT	UTAH	USA	US West
PricewaterhouseCoopers LLP	1514650	598592	1773970	1167360	3288630	31-Mar-12	DUBLIN 2	L2	IRELAND	IRELAND	Foreign
Deloitte & Touche LLP	955000	57000	269000	177000	1224000	31-Dec-11	SAN JOSE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	421800	0	31560	29560	453360	31-Dec-12	WALTHAM	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-12	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-12	SALT LAKE CITY	UT	UTAH	USA	US West
BDO USA LLP	800000	0	148483	139983	948483	30-Sep-11	RESTON	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Manning Elliott LLP	75670	24240	29914	5674	105584	31-Dec-12	VANCOUVER	WY	WYOMING	USA	US West
Whitley Penn LLP	338789	18695	18695	0	357484	31-Dec-09	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Sep-12	CLEARWATER	FL	FLORIDA	USA	US Southeast
KPMG LLP	550056	550056	550056	0	1100110	31-Mar-12	COUNTY DUBLIN	L2	IRELAND	IRELAND	Foreign
unknown	0	0	0	0	0	31-Dec-11	PETAH TIKVA	L3	ISRAEL	ISRAEL	Foreign
Deloitte & Touche LLP	2141500	125000	360910	233910	2502410	31-Aug-09	LAKE OSWEGO	OR	OREGON	USA	US West
unknown	0	0	0	0	0	30-Jun-10	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	LOS ANGELES	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1831000	167000	247000	74000	2078000	31-Dec-09	CAMBRIDGE	MA	MASSACHUSETTS	USA	US New England
KPMG LLP	1042660	0	37077	37077	1079740	31-Dec-12	TAIAN CITY SHANDONG	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-11	CONROE	TX	TEXAS	USA	US Southwest
KPMG LLP	336773	7772	99945	92173	436718	31-Mar-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	438656	0	45770	45770	484426	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	2157600	165949	165949	0	2323550	31-Dec-09	BUENOS AIRES	C1	ARGENTINA	ARGENTINA	Foreign
unknown	0	0	0	0	0	30-Sep-09	REDDICK	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	2721000	2000	24000	22000	2745000	31-Oct-11	RED BANK	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-May-10	INDIANAPOLIS	IN	INDIANA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Aug-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
KPMG LLP	9724000	154000	383000	229000	10107000	31-Dec-09	RIO DE JANEIRO	D5	BRAZIL	BRAZIL	Foreign
PricewaterhouseCoopers LLP	1942040	50000	270126	217876	2212160	31-Dec-12	SAN DIEGO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	2406200	56700	313600	256900	2719800	31-Dec-12	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
Ernst & Young LLP	2266000	84500	84500	0	2350500	27-Jun-10	FREMONT	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	OSLO	Q8	NORWAY	NORWAY	Foreign
unknown	0	0	0	0	0	31-Dec-12	COLLINSVILLE	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	4804000	165000	1892970	578000	6696970	31-Dec-10	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
PricewaterhouseCoopers LLP	7848000	29000	111000	29000	7959000	31-Dec-10	MONTREAL	A8	QUEBEC	CANADA	Canada
KPMG LLP	4657000	180000	769000	589000	5426000	3-Feb-13	ATLANTA	GA	GEORGIA	USA	US Southeast
PricewaterhouseCoopers LLP	16883000	2528900	2604160	68651	19487200	31-Dec-09	SAO PAULO	D5	BRAZIL	BRAZIL	Foreign
Ernst & Young LLP	2310970	231563	766694	535131	3077660	31-Dec-10	ST. LOUIS	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	ST PAUL	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	GLEN ALLEN	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	PANAMA CITY	R1	PANAMA	PANAMA	Foreign
Deloitte & Touche LLP	804000	53000	878000	797000	1682000	31-Dec-10	ATLANTA	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	1300800	0	55000	55000	1355800	31-Dec-11	DUBLIN	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-13	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
Deloitte & Touche LLP	918100	122400	198100	73600	1116200	31-Jan-09	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	22700000	4800000	9600000	4000000	32300000	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	23867	2000	2000	0	25867	31-Oct-12	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
Deloitte & Touche LLP	2064940	74000	248030	174030	2312980	2-Jan-10	RICHARDSON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Sep-13	OMAHA	NE	NEBRASKA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	LINDENHURST	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Sep-09	FRANKLIN	LA	LOUISIANA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	CALGARY	A0	ALBERTA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-09	AUSTIN	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	153000	0	0	0	153000	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	SHANGHAI	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	1772000	14000	1123000	1109000	2895000	31-Dec-11	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
Deloitte & Touche LLP	4108500	25000	29000	4000	4137500	27-Jul-13	PALM BEACH GARDENS	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	571000	0	0	0	571000	31-Dec-09	MURFREESBORO	TN	TENNESSEE	USA	US Southeast
KPMG LLP	1208150	1650	809969	319364	2018120	31-Dec-10	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Jul-11	LOS ANGELES	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	2576000	91000	770000	70000	3346000	31-Dec-10	ENGLEWOOD	CO	COLORADO	USA	US West
PricewaterhouseCoopers LLP	247180	0	5000	5000	252180	31-Dec-12	WOODLANDS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Oct-10	FT. LAUDERDALE	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	676162	10000	55114	43078	731276	31-Dec-09	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-11	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
Ernst & Young LLP	1090180	0	114197	114197	1204380	31-Dec-10	SANTERMO	L6	ITALY	ITALY	Foreign
KPMG LLP	785986	244465	244465	0	1030450	31-Dec-11	ANCHORAGE	AK	ALASKA	USA	US West
Schneider Downs & Company Inc	50000	0	0	0	50000	31-Dec-10	BRIDGEPORT	WV	WEST VIRGINIA	USA	US Mid Atlantic
Ernst & Young LLP	435305	0	1975	0	437280	31-Dec-11	SAN DIEGO	CA	CALIFORNIA	USA	US West
BDO Seidman LLP	605788	0	0	0	605788	31-Mar-09	MARION	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	BOSTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-12	EPHRATA	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	4765000	106000	2005000	1899000	6770000	3-Jan-09	ST PAUL	MN	MINNESOTA	USA	US Midwest
Ernst & Young LLP	408485	1995	26995	25000	435480	30-Sep-12	CLEARWATER	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	GREENVILLE	SC	SOUTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Mar-12	GREAT NECK	NY	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	1106240	72675	323144	250469	1429380	31-Dec-09	BOYERTOWN	PA	PENNSYLVANIA	USA	US Mid Atlantic
UHY LLP	800000	276000	295000	19000	1095000	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	2367140	76000	76000	0	2443140	31-Dec-12	ST LOUIS	MO	MISSOURI	USA	US Southeast
KPMG LLP	202500	0	65575	65575	268075	31-Dec-11	DAYTONA BEACH	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	29-Mar-09	HUNT VALLEY	MD	MARYLAND	USA	US Mid Atlantic
KPMG LLP	4603400	869134	1090130	220992	5693530	31-Dec-09	JACKSONVILLE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	SCOTTSDALE	AZ	ARIZONA	USA	US Southwest
McGladrey LLP	749450	8500	74120	65620	823570	31-Mar-12	MADISON	WI	WISCONSIN	USA	US Midwest
PricewaterhouseCoopers LLP	5348840	160008	1364980	583048	6713820	31-Dec-11	CALGARY	A0	ALBERTA	CANADA	Canada
Deloitte & Touche LLP	6635000	203000	571000	97000	7206000	31-Jan-09	LONG BEACH	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	29-Feb-12	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	2019030	42750	127139	3088	2146170	31-Dec-12	LAFAYETTE	LA	LOUISIANA	USA	US Southeast
Ernst & Young LLP	450325	49261	276274	183089	726600	31-Dec-10	LAVAL	A8	QUEBEC	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-09	NASSAU	C5	BAHAMAS	BAHAMAS	Foreign
unknown	0	0	0	0	0	31-Mar-13	BOULDER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Jul-11	SANTA BARBARA	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	4586000	176500	309500	133000	4895500	1-Jul-11	MELBOURNE	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	1281980	0	239116	239116	1521100	31-Dec-09	SIOUX FALLS	SD	SOUTH DAKOTA	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-12	FARMINGDALE	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	495400	48600	161680	113080	657080	27-Dec-09	HEATHROW	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	BELLEVUE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Aug-12	LOVELAND	CO	COLORADO	USA	US West
PricewaterhouseCoopers LLP	5951700	298200	3224200	2834900	9175900	31-Dec-10	CLIFTON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
unknown	0	0	0	0	0	31-Dec-12	FUJIAN PROVINCE	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-10	COSTA MESA	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	1015980	0	210952	203950	1226930	30-Sep-12	SANTA CLARA	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	421000	15000	92000	75000	513000	30-Jun-11	WATERTOWN	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	5900000	900000	11000000	4100000	16900000	30-Sep-12	BASKING RIDGE	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1001000	0	114000	114000	1115000	31-Dec-12	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Oct-09	BURBANK	CA	CALIFORNIA	USA	US West
Crowe Horwath LLP	350000	89000	243105	154105	593105	31-Dec-12	DEFIANCE	OH	OHIO	USA	US Midwest
BDO USA LLP	334050	0	0	0	334050	31-Dec-11	NEWTON	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	1890000	42000	151000	109000	2041000	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	1601470	102400	185781	83381	1787250	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	WAYZATA	MN	MINNESOTA	USA	US Midwest
BDO Seidman LLP	2643000	60000	60000	0	2703000	31-Mar-10	RENO	NV	NEVADA	USA	US West
Deloitte & Touche LLP	320000	0	33202	33202	353202	31-Dec-11	BOISE	ID	IDAHO	USA	US West
Deloitte & Touche LLP	6450000	47400	395792	348392	6845790	31-Dec-12	NEWARK	NJ	NEW JERSEY	USA	US Mid Atlantic
BDO China Li Xin Da Hua CPA Co Ltd	650000	0	0	0	650000	31-Dec-09	HENAN PROVINCE	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-May-09	NORTH VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	17262300	3983600	5311470	1327870	22573800	31-Dec-10	DUBLIN	L2	IRELAND	IRELAND	Foreign
Deloitte & Touche LLP	113500	0	26286	26286	139786	31-Dec-10	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	HUNT VALLEY	MD	MARYLAND	USA	US Mid Atlantic
Ernst & Young LLP	113000	0	0	0	113000	31-Mar-09	EDEN PRAIRIE	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	DENVER	CO	COLORADO	USA	US West
PricewaterhouseCoopers LLP	1396000	0	740000	737000	2136000	28-Feb-11	HAUPPAUGE	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	190000	43455	43455	0	233455	31-Dec-11	RADNOR	PA	PENNSYLVANIA	USA	US Mid Atlantic
Deloitte & Touche LLP	1906000	220000	560000	340000	2466000	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1600000	0	100000	0	1700000	31-Dec-09	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	TORONTO	A6	ONTARIO	CANADA	Canada
PricewaterhouseCoopers LLP	6254000	278000	7522000	7191000	13776000	31-Dec-12	BROOMFIELD	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	30-Jun-13	TORONTO	A6	ONTARIO	CANADA	Canada
Ernst & Young LLP	325433	108311	109809	1497	435241	30-Jun-12	TORONTO	A6	ONTARIO	CANADA	Canada
Ernst & Young LLP	22100000	2500000	9100000	6600000	31200000	31-Dec-09	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	OAK RIDGE	NC	NORTH CAROLINA	USA	US Southeast
Deloitte & Touche LLP	3100000	0	0	0	3100000	31-Dec-09	TAIPEI	F5	TAIWAN (CHINA)	TAIWAN (CHINA)	Foreign
Ernst & Young LLP	1174480	45000	321522	274527	1496000	28-Apr-12	ST PAUL	MN	MINNESOTA	USA	US Midwest
Deloitte & Touche LLP	1214900	49108	176633	127525	1391530	31-Dec-09	JERSEY CITY	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	0	0	0	0	0	30-Sep-13	SAN DIEGO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	917000	412000	524600	112600	1441600	31-Dec-10	ATLANTA	GA	GEORGIA	USA	US Southeast
Dixon Hughes PLLC	269500	0	35800	35800	305300	3-Jan-09	SPARTANBURG	SC	SOUTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	PHOENIX	AZ	ARIZONA	USA	US Southwest
PricewaterhouseCoopers LLP	8036000	229000	518000	278000	8554000	31-Dec-09	RIO DE JANEIRO	D5	BRAZIL	BRAZIL	Foreign
PricewaterhouseCoopers LLP	454900	5000	16800	10000	471700	31-Dec-10	CAMBRIDGE	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Jul-13	LA JULIA SANTO DOMINGO	G8	DOMINICAN REPUBLIC	DOMINICAN REPUBLIC	Foreign
PricewaterhouseCoopers LLP	1024000	0	0	0	1024000	31-Dec-09	INDIANAPOLIS	IN	INDIANA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	FORT DODGE	IA	IOWA	USA	US Midwest
Grant Thornton LLP	1095800	46860	96010	45000	1191810	26-Dec-10	SAN DIEGO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	776754	417358	460158	42800	1236910	30-Apr-10	IRVINE	CA	CALIFORNIA	USA	US West
KPMG LLP	5056000	0	435000	435000	5491000	31-Mar-10	REDWOOD CITY	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-May-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
PricewaterhouseCoopers LLP	882618	0	159304	159304	1041920	31-Dec-12	Pleasanton	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Moss Adams LLP	264241	0	0	0	264241	31-Dec-11	NOVATO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	730000	11500	666500	68600	1396500	30-Jun-09	TORRANCE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Oct-11	CALGARY	UT	UTAH	USA	US West
PricewaterhouseCoopers LLP	6232400	7246970	8406490	0	14638900	31-Mar-09	DUBLIN	L2	IRELAND	IRELAND	Foreign
unknown	0	0	0	0	0	30-Sep-10	DENVER	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Jul-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Mar-11	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
Ernst & Young LLP	3769300	159000	194000	35000	3963300	31-Dec-11	MCLEAN	VA	VIRGINIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1567450	3116	128585	120269	1696040	31-Dec-12	CONSHOHOCKEN	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Aug-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Grant Thornton LLP	215100	14330	121230	106900	336330	30-Sep-11	STEWARTVILLE	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	LAS VEGAS	NV	NEVADA	USA	US West
Deloitte & Touche LLP	1465000	347900	668260	320360	2133260	31-Dec-11	WAUKEGAN	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	2108000	67000	83000	16000	2191000	31-Dec-12	OAK BROOK	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	613000	169000	169000	0	782000	31-May-10	ROCHESTER	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-13	GREAT NECK	NY	NEW YORK	USA	US Mid Atlantic
Plante & Moran PLLC	123500	9000	39345	11245	162845	31-Dec-09	BYRON CENTER	MI	MICHIGAN	USA	US Midwest
James Stafford Inc/CA	24263	0	0	0	24263	28-Feb-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-09	JUNO BEACH	FL	FLORIDA	USA	US Southeast
Grant Thornton LLP	666000	93000	809000	716000	1475000	31-Dec-12	NEWPORT BEACH	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	SAUSALITO	CA	CALIFORNIA	USA	US West
KPMG LLP	1770740	77135	111523	32888	1882260	28-Jun-09	COSTA MESA	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	548986	9424	389864	372600	938850	3-Jul-10	MINNETONKA	MN	MINNESOTA	USA	US Midwest
Deloitte & Touche LLP	2511000	2000	24000	22000	2535000	30-Oct-10	RED BANK	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	1242530	0	386740	386740	1629270	31-Dec-12	ATLANTA	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	2365850	122000	128408	4413	2494260	31-Dec-11	CHICAGO	X1	UNITED STATES	USA	US West
PricewaterhouseCoopers LLP	1211970	104300	314300	210000	1526270	30-Jun-11	FOSTER CITY	CA	CALIFORNIA	USA	US West
Joseph Decosimo & Company PLLC	302500	0	70000	70000	372500	31-Dec-11	OOLTEWAH	TN	TENNESSEE	USA	US Southeast
Ernst & Young LLP	325199	0	0	0	325199	31-Dec-12	RICHMOND	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	BALA CYNWYD	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1992870	91132	390870	298238	2383740	30-Jun-10	DOWNERS GROVE	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	365380	0	33200	33200	398580	31-Dec-11	LAFAYETTE	LA	LOUISIANA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	PARSIPPANY	NJ	NEW JERSEY	USA	US Mid Atlantic
BDO USA LLP	998025	72258	120809	48551	1118830	31-Dec-12	ATLANTA	GA	GEORGIA	USA	US Southeast
KPMG LLP	1400000	40000	40000	0	1440000	31-Dec-10	SANTIAGO	F3	CHILE	CHILE	Foreign
PricewaterhouseCoopers LLP	406000	0	0	0	406000	31-Dec-11	IRVINE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1112030	313894	318899	5005	1430930	31-Dec-10	FORT WORTH	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	PALM DESERT	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	523100	98200	100000	0	623100	31-Dec-12	SOUTH SAN FRANCISCO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	698811	35325	52987	17662	751798	31-May-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Oct-11	FT. LAUDERDALE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	3416940	86521	1276450	1187930	4693390	28-Dec-12	SUNNYVALE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	MORRISVILLE	NC	NORTH CAROLINA	USA	US Southeast
PricewaterhouseCoopers LLP	5649370	210000	1065700	818700	6715070	31-Dec-11	DULUTH	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	SHENZHEN	F4	CHINA	CHINA	Foreign
PricewaterhouseCoopers LLP	1458860	377222	377222	0	1836080	31-Dec-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Deloitte & Touche LLP	13050000	4145000	7685000	3260000	20735000	28-Sep-12	DUBLIN	L2	IRELAND	IRELAND	Foreign
Delap LLP	210900	109892	297647	72121	508547	31-Dec-09	BEND	OR	OREGON	USA	US West
unknown	0	0	0	0	0	30-Sep-11	NORCO	LA	LOUISIANA	USA	US Southeast
Grant Thornton LLP	578000	22000	206000	184000	784000	26-Sep-09	PENNSAUKEN	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	EVANSVILLE	IN	INDIANA	USA	US Midwest
KPMG LLP	834000	30000	41000	11000	875000	31-Dec-10	KANSAS CITY	MO	MISSOURI	USA	US Southeast
Ernst & Young LLP	841267	1995	1995	0	843262	31-Dec-11	FRANKLIN	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-09	BEIJING	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Jul-13	ALBUQUERQUE	NM	NEW MEXICO	USA	US Southwest
Deloitte & Touche LLP	971500	14178	16378	0	987878	31-Jan-13	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
Brown Armstrong AC CPAs	0	0	0	0	0	31-Dec-09	BAKERSFIELD	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	NEWPORT	RI	RHODE ISLAND	USA	US New England
KPMG LLP	100600	5494	5494	0	106094	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	1484500	0	9900	9900	1494400	31-Dec-09	RYE	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	111519	0	0	0	111519	31-Dec-10	ANCASTER	A6	ONTARIO	CANADA	Canada
Ernst & Young LLP	1749260	298821	447869	149048	2197130	30-Jun-11	LAKE SUCCESS	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
BDO Limited CPAs (HK)	259494	22000	22000	0	281494	31-Dec-10	HEBEI PROVINCE	F4	CHINA	CHINA	Foreign
PricewaterhouseCoopers LLP	519376	3999	176482	172483	695858	31-Dec-09	STAMFORD	CT	CONNECTICUT	USA	US New England
Ernst & Young LLP	4851090	304875	846708	366833	5697800	31-Dec-11	NORWALK	CT	CONNECTICUT	USA	US New England
Deloitte & Touche LLP	8376900	1235000	1278810	43812	9655710	31-Dec-10	NEW ORLEANS	LA	LOUISIANA	USA	US Southeast
Stegman & Company PA	146175	38070	57138	19068	203313	31-Dec-09	BETHESDA	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	KENNEWICK	WA	WASHINGTON	USA	US West
Ernst & Young LLP	1932000	1535620	2190800	589707	4122800	31-Dec-10	STERLING	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	CALGARY	A0	ALBERTA	CANADA	Canada
KPMG LLP	598330	0	37653	0	635983	31-Dec-10	RESTON	VA	VIRGINIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	3181000	471000	1740000	1131000	4921000	31-Dec-11	HARTSVILLE	SC	SOUTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-May-10	LITHIA	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	VENTURA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	ORLANDO	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	93738	111193	113711	2518	207449	28-Feb-09	QUEBEC	A8	QUEBEC	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-12	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	3457180	893390	1243700	344306	4700880	25-Dec-10	WILMINGTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	30-Apr-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Moss Adams LLP	284000	54000	82000	28000	366000	31-Dec-09	EVERETT	WA	WASHINGTON	USA	US West
PricewaterhouseCoopers LLP	571500	0	205415	203615	776915	31-Dec-11	CHICAGO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	30-Sep-09	CORNING	NY	NEW YORK	USA	US Mid Atlantic
De Meo Young McGrath PA (PSC) (DYM)	404701	13815	36060	22245	440761	31-Dec-09	SUNRISE	FL	FLORIDA	USA	US Southeast
Grant Thornton LLP	251480	0	0	0	251480	2-Oct-10	MOUNT AIRY	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Jan-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
SR Snodgrass AC	180278	28612	79112	50500	259390	31-Dec-09	ELLWOOD CITY	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Jun-13	SANTA MONICA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	HEWLETT NECK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	CEDAR GROVE	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-13	COEUR DALENE	ID	IDAHO	USA	US West
KPMG LLP	14000000	400000	900000	400000	14900000	31-Oct-11	LISLE	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	GRAPEVINE	TX	TEXAS	USA	US Southwest
KPMG LLP	601000	15000	123905	108905	724905	31-Dec-12	BRYN MAWR	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	WESTERVILLE	OH	OHIO	USA	US Midwest
Ernst & Young LLP	1606110	0	0	0	1606110	31-Dec-10	CULIACAN	O5	MEXICO	MEXICO	Foreign
Ernst & Young LLP	807367	0	0	0	807367	31-Dec-09	LOMBARD	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	30-Nov-10	DEER PARK	NY	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	1409480	175600	201720	26120	1611200	31-Jul-11	NEWARK	NJ	NEW JERSEY	USA	US Mid Atlantic
Moss Adams LLP	342015	0	58542	0	400557	31-Dec-12	MANKATO	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	OWATONNA	MN	MINNESOTA	USA	US Midwest
PricewaterhouseCoopers LLP	482799	5000	39704	33105	522503	31-Dec-09	TYLER	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	FREDERICK	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	BELLEVILLE	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	400872	0	0	0	400872	27-Feb-10	PLYMOUTH	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	5802000	477000	609000	121000	6411000	31-Dec-10	NASSAU	D0	BERMUDA	BERMUDA	Foreign
Deloitte & Touche LLP	496000	0	0	0	496000	31-Dec-10	ATHENS	J3	GREECE	GREECE	Foreign
KPMG LLP	340295	0	50000	50000	390295	31-Dec-11	IOWA CITY	IA	IOWA	USA	US Midwest
unknown	0	0	0	0	0	31-Jul-13	OVERLAND PARK	KS	KANSAS	USA	US Midwest
PricewaterhouseCoopers LLP	42000000	6000000	8000000	2000000	50000000	31-Dec-11	NEWARK	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	WHEAT RIDGE	CO	COLORADO	USA	US West
PricewaterhouseCoopers LLP	2100000	0	500000	500000	2600000	31-Dec-09	PHOENIX	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	30-Apr-11	CENTRAL	K3	HONG KONG	HONG KONG	Foreign
McGladrey LLP	465000	0	0	0	465000	28-Apr-12	FT. LAUDERDALE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-09	STAMFORD	CT	CONNECTICUT	USA	US New England
Ernst & Young LLP	380000	0	74000	74000	454000	31-Dec-11	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Nov-10	TORONTO	A6	ONTARIO	CANADA	Canada
Deloitte & Touche LLP	629700	145000	145000	0	774700	30-Dec-10	CENTENNIAL	CO	COLORADO	USA	US West
PricewaterhouseCoopers LLP	1889000	0	608000	598000	2497000	31-Dec-11	SUNNYVALE	CA	CALIFORNIA	USA	US West
KPMG LLP	32200000	4300000	8900000	4600000	41100000	31-Dec-12	FAIRFIELD	CT	CONNECTICUT	USA	US New England
Crowe Horwath LLP	219500	5000	88620	69560	308120	31-Dec-10	SYRACUSE	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	LOUISVILLE	KY	KENTUCKY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	LOUISVILLE	KY	KENTUCKY	USA	US Mid Atlantic
KPMG LLP	644200	0	236945	236945	881145	31-Dec-12	IRVING	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Jun-09	HONG KONG	F4	CHINA	CHINA	Foreign
Deloitte & Touche LLP	1158030	0	0	0	1158030	31-Dec-12	STAMFORD	CT	CONNECTICUT	USA	US New England
Ernst & Young LLP	683267	0	42500	42500	725767	31-Dec-12	MARIETTA	OH	OHIO	USA	US Midwest
PricewaterhouseCoopers LLP	795777	0	0	0	795777	24-Jun-11	PATUMTHANEE	W1	THAILAND	THAILAND	Foreign
Ernst & Young LLP	950000	0	101800	101800	1051800	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Nov-09	LAS VEGAS	NV	NEVADA	USA	US West
KPMG LLP	1848000	0	5000	5000	1853000	31-Dec-12	GOLETA	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	372000	65000	119000	0	491000	31-Dec-12	HALIFAX	A5	NOVA SCOTIA	CANADA	Canada
PricewaterhouseCoopers LLP	1527800	0	0	0	1527800	31-Dec-09	SHOREVIEW	MN	MINNESOTA	USA	US Midwest
Ernst & Young LLP	0	0	0	0	0	31-Dec-11	Washington	DC	DISTRICT OF COLUMBIA	USA	US Mid Atlantic
Ernst & Young LLP	6000000	1100000	1100000	0	7100000	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	HANGZHOU ZHEJIANG PROVINCE	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-10	WHEELING	WV	WEST VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	28-Feb-11	SIDNEY	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	TSIM SHA TSUI KOWLOON	K3	HONG KONG	HONG KONG	Foreign
unknown	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-13	FITZROY	C3	AUSTRALIA	AUSTRALIA	Foreign
unknown	0	0	0	0	0	30-Jun-09	DARRA	C3	AUSTRALIA	AUSTRALIA	Foreign
Ernst & Young LLP	2476200	51995	245565	193570	2721760	31-Dec-12	NAPLES	FL	FLORIDA	USA	US Southeast
Moss Adams LLP	928000	0	61000	0	989000	31-Dec-11	PLANO	TX	TEXAS	USA	US Southwest
BDO Seidman LLP	1216000	41000	71000	30000	1287000	31-Dec-09	WHITE PLAINS	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	SARASOTA	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	846264	0	34870	32950	881134	31-Dec-12	RALEIGH	NC	NORTH CAROLINA	USA	US Southeast
CF & Co LLP	274000	5000	106000	101000	380000	30-Jun-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	1238850	18250	78721	58341	1317580	31-Dec-09	CINCINNATI	OH	OHIO	USA	US Midwest
Deloitte & Touche LLP	2039260	130360	297100	164540	2336360	28-Jan-12	HINGHAM	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	4126500	30000	1477500	1430900	5604000	31-Dec-12	WASHINGTON	DC	DISTRICT OF COLUMBIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1035340	123354	257004	114150	1292350	31-Dec-11	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	980300	3225	139370	136145	1119670	31-Dec-12	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
Ernst & Young LLP	3593130	423028	866808	443780	4459940	31-Dec-12	ATLANTA	GA	GEORGIA	USA	US Southeast
KPMG LLP	265000	0	40070	40070	305070	31-Dec-10	CANANDAIGUA	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1743540	377139	708446	331307	2451980	31-Dec-10	CALGARY	A0	ALBERTA	CANADA	Canada
Ernst & Young LLP	882661	203602	230557	24960	1113220	31-Dec-11	KNOXVILLE	TN	TENNESSEE	USA	US Southeast
Grant Thornton LLP	1241250	0	0	0	1241250	31-Jan-09	ACTON	MA	MASSACHUSETTS	USA	US New England
Moss Adams LLP	371000	11500	11500	0	382500	31-Mar-13	SAN JOSE	CA	CALIFORNIA	USA	US West
Crowe Horwath LLP	331500	34090	256098	50500	587598	31-Dec-12	WARSAW	IN	INDIANA	USA	US Midwest
Deloitte & Touche LLP	1336700	424480	424864	384	1761570	31-Dec-12	OMAHA	NE	NEBRASKA	USA	US Midwest
Ernst & Young LLP	413097	0	39569	39569	452666	31-Dec-11	MEMPHIS	TN	TENNESSEE	USA	US Southeast
Deloitte & Touche LLP	26200000	200000	300000	100000	26500000	31-Dec-12	CHICAGO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	HAIDIAN DISTRICT BEIJING	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	5300640	48606	364349	232311	5664990	30-Jun-11	SAN DIEGO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	0	0	0	0	0	31-Dec-09	CLEVELAND	OH	OHIO	USA	US Midwest
Deloitte & Touche LLP	791300	307000	307000	0	1098300	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	856000	11000	22000	1000	878000	31-Dec-11	LAFAYETTE	IN	INDIANA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	MOUNT KISCO	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	649800	0	0	0	649800	31-Dec-11	DENVER	CO	COLORADO	USA	US West
Ernst & Young LLP	650000	0	101700	69500	751700	30-Jun-11	NASHVILLE	TN	TENNESSEE	USA	US Southeast
PricewaterhouseCoopers LLP	33113600	894671	8019700	5249450	41133300	31-Mar-10	TOYOTA CITY	M0	JAPAN	JAPAN	Foreign
PricewaterhouseCoopers LLP	410000	0	136603	136603	546603	31-Dec-12	LAKEWOOD	CO	COLORADO	USA	US West
Ernst & Young LLP	2062030	88878	88878	0	2150910	31-Dec-11	PRINCETON	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Oct-12	HALF MOON BAY	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
PricewaterhouseCoopers LLP	685500	0	10358	8788	695858	2-Apr-11	SUNNYVALE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Oct-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Mar-12	LAKEWOOD	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-10	LAUDERDALE BY THE SEA	FL	FLORIDA	USA	US Southeast
KPMG LLP	0	0	0	0	0	31-Dec-10	RADNOR	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	625324	32399	89300	56901	714624	31-Dec-11	BOULDER	CO	COLORADO	USA	US West
Deloitte & Touche LLP	780000	456500	641475	184975	1421480	31-Dec-11	OAK BROOK	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	4893000	1575200	1905200	330000	6798200	31-Dec-11	AMSTERDAM	P7	NETHERLANDS	NETHERLANDS	Foreign
unknown	0	0	0	0	0	31-Dec-12	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-11	CARSON CITY	NV	NEVADA	USA	US West
PricewaterhouseCoopers LLP	1167000	30000	180000	148000	1347000	31-Dec-10	MANCHESTER	CO	COLORADO	USA	US West
Hein & Associates LLP	260428	0	0	0	260428	31-Dec-11	ARLINGTON	TX	TEXAS	USA	US Southwest
KPMG LLP	1951920	0	1184310	964995	3136230	31-Mar-11	KARNATAKA	K7	INDIA	INDIA	Foreign
unknown	0	0	0	0	0	31-Dec-10	DALIAN SHEKEKOU DISTRICT	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-11	SEATTLE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	30-Sep-09	DAVENPORT	IA	IOWA	USA	US Midwest
PricewaterhouseCoopers LLP	20400000	2700000	9100000	6400000	29500000	31-Dec-11	MORRISTOWN	NJ	NEW JERSEY	USA	US Mid Atlantic
KPMG LLP	2920000	59000	112000	53000	3032000	31-Dec-12	ST LOUIS	MO	MISSOURI	USA	US Southeast
Ernst & Young LLP	2253940	383824	550216	89021	2804150	31-Dec-09	WILMINGTON	DE	DELAWARE	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-10	JINAN SHANDONG	F4	CHINA	CHINA	Foreign
PricewaterhouseCoopers LLP	586291	11400	11400	0	597691	27-Dec-09	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	NORTH VANCOUVER	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	1146570	375694	478277	100639	1624850	31-Dec-11	CHARLESTON	SC	SOUTH CAROLINA	USA	US Southeast
BKD LLP	298000	33000	35000	1000	333000	31-Dec-12	HUMBOLDT	KS	KANSAS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Crowe Horwath LLP	263500	44310	108949	37325	372449	31-Dec-09	AUGUSTA	GA	GEORGIA	USA	US Southeast
KPMG LLP	1163490	0	184174	184174	1347660	31-Dec-09	CALGARY	A0	ALBERTA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-10	EDINA	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-09	DUNDALK	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-13	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Sep-10	STUART	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	887785	21775	116768	82125	1004550	31-Aug-09	OMAHA	NE	NEBRASKA	USA	US Midwest
PricewaterhouseCoopers LLP	6296000	105000	390000	285000	6686000	31-Oct-12	SANTA CLARA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-May-10	NEDERLAND	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-10	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	GREENVILLE	SC	SOUTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	LA JOLLA	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	681775	128900	128900	0	810675	31-Dec-12	PANAMA CITY	R1	PANAMA	PANAMA	Foreign
Deloitte & Touche LLP	748055	28035	135116	107081	883171	31-Dec-11	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	BOCA RATON	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Mar-10	WOOSTER	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Mar-11	BOULDER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-12	FRANKLIN	MA	MASSACHUSETTS	USA	US New England
McGladrey & Pullen LLP	515020	176120	525275	349155	1040300	31-Dec-10	GRAND JUNCTION	CO	COLORADO	USA	US West
PricewaterhouseCoopers LLP	676336	43966	284307	0	960643	3-Feb-13	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	30-Jun-12	DORAVILLE	GA	GEORGIA	USA	US Southeast
KPMG LLP	1989000	0	0	0	1989000	30-Jun-11	RENO	NV	NEVADA	USA	US West
KPMG LLP	345000	118600	118600	0	463600	31-Dec-11	CAMBRIDGE	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	2941680	344863	354877	0	3296560	31-Dec-12	BATON ROUGE	LA	LOUISIANA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	550000	120000	227650	81200	777650	31-Oct-09	INDIANAPOLIS	IN	INDIANA	USA	US Midwest
PricewaterhouseCoopers LLP	455962	0	2486	0	458448	31-Dec-09	SEATTLE	WA	WASHINGTON	USA	US West
Ernst & Young LLP	6746890	484470	1084880	597413	7831770	31-Dec-11	VERNIER	V8	SWITZERLAND	SWITZERLAND	Foreign
unknown	0	0	0	0	0	31-Mar-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	4128860	240905	280405	39500	4409270	31-Dec-12	TAMPA	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	994866	0	71858	70058	1066720	31-Dec-11	GOLDEN	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-11	NEW ORLEANS	LA	LOUISIANA	USA	US Southeast
Ernst & Young LLP	4853000	2301000	2586000	285000	7439000	31-Oct-09	TORONTO	A6	ONTARIO	CANADA	Canada
Deloitte & Touche LLP	190000	43455	43455	0	233455	31-Dec-11	RADNOR	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-May-12	SURREY	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-09	CENTRAL	K3	HONG KONG	HONG KONG	Foreign
Deloitte & Touche LLP	785000	36000	272000	221000	1057000	31-Dec-09	LOS ANGELES	CA	CALIFORNIA	USA	US West
KPMG LLP	996000	0	18000	0	1014000	2-Feb-13	CHESAPEAKE	VA	VIRGINIA	USA	US Mid Atlantic
Crowe Horwath LLP	246000	0	69520	62020	315520	31-Dec-11	SYRACUSE	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
KPMG LLP	67200000	18700000	28700000	10000000	95900000	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	940674	24500	24500	0	965174	29-Jan-13	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	413097	0	39569	39569	452666	31-Dec-11	MEMPHIS	TN	TENNESSEE	USA	US Southeast
Ernst & Young LLP	420000	0	168250	168250	588250	31-Dec-11	NEW BRAUNFELS	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	569645	307253	1140420	717495	1710060	31-Dec-09	SILVER SPRING	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	COLORADO SPRINGS	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-09	FREEHOLD	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	4541000	298000	2206000	1908000	6747000	31-Aug-11	ST PETERSBURG	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	1166870	151530	197769	46239	1364640	31-Mar-12	ALPHARETTA	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	3574000	611000	611000	0	4185000	31-Jul-12	MOUNTAIN VIEW	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1229610	57600	166365	108765	1395970	31-Dec-12	CHESTER	WV	WEST VIRGINIA	USA	US Mid Atlantic
Ernst & Young LLP	1590000	32000	1164000	1132000	2754000	31-Dec-11	WALTHAM	MA	MASSACHUSETTS	USA	US New England
Grant Thornton LLP	500000	0	0	0	500000	31-Aug-11	HOUSTON	TX	TEXAS	USA	US Southwest
MaloneBailey LLP	90800	0	0	0	90800	31-Dec-11	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Mar-13	DENVER	CO	COLORADO	USA	US West
KPMG LLP	537000	0	155350	153700	692350	31-Dec-11	COLMAR	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	5511500	0	14275	14275	5525780	31-Dec-11	BILLERICA	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Dec-09	CALGARY	A0	ALBERTA	CANADA	Canada
KPMG LLP	5025000	983900	1133900	150000	6158900	30-Jan-10	CINCINNATI	OH	OHIO	USA	US Midwest
Ernst & Young LLP	1255400	1995	1995	0	1257400	31-Dec-12	BELTSVILLE	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Oct-12	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
KPMG LLP	1237650	200765	392992	26500	1630640	31-Mar-13	WESTBOROUGH	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	1686000	0	172000	172000	1858000	31-Dec-09	OAK BROOK	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	750000	60000	60000	0	810000	31-Dec-12	BOSTON	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	3400000	1000000	1200000	200000	4600000	31-Dec-11	STAMFORD	CT	CONNECTICUT	USA	US New England
KPMG LLP	2145060	0	113849	56021	2258910	31-Mar-09	ACHESON	A0	ALBERTA	CANADA	Canada
PricewaterhouseCoopers LLP	6149000	42000	623000	285000	6772000	30-Apr-10	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Mar-13	IRVINE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	PETERSBURG	WV	WEST VIRGINIA	USA	US Mid Atlantic
Deloitte & Touche LLP	1022870	0	111814	111814	1134680	31-Dec-11	HADERA	L3	ISRAEL	ISRAEL	Foreign
unknown	0	0	0	0	0	30-Apr-11	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Mar-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-10	NEWARK	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Jan-13	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	2479800	10250	166250	156000	2646050	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	615000	120025	330038	210013	945038	31-Dec-09	CHICAGO	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	651000	0	0	0	651000	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	HENDERSON	NV	NEVADA	USA	US West
Deloitte & Touche LLP	1580000	69000	71000	0	1651000	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	565196	0	47855	47855	613051	30-Jun-11	RIVERSIDE	CA	CALIFORNIA	USA	US West
KPMG LLP	432250	28000	78000	50000	510250	31-Dec-10	MCLEAN	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-12	JUPITER	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	138707	17952	24684	6732	163391	30-Jun-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
PricewaterhouseCoopers LLP	2276750	0	52203	52203	2328950	31-Dec-11	SAN JOSE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1086580	146200	153700	7500	1240280	31-Dec-12	OXFORD	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	4428000	0	26530	18000	4454530	31-Dec-12	MT LAUREL	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	4151770	49721	1729490	1672670	5881260	31-Dec-12	WESTON	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	2088000	48000	125000	77000	2213000	31-Dec-09	LOS ALTOS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	DENVER	CO	COLORADO	USA	US West
SingerLewak LLP	640709	12766	24831	12065	665540	31-Dec-09	LOS ANGELES	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-09	STEINHAUSEN	V8	SWITZERLAND	SWITZERLAND	Foreign
unknown	0	0	0	0	0	31-Dec-10	LIVINGSTON	NJ	NEW JERSEY	USA	US Mid Atlantic
KPMG LLP	1823400	0	0	0	1823400	30-Jun-09	SAN DIEGO	CA	CALIFORNIA	USA	US West
KPMG LLP	1286000	5000	5000	0	1291000	31-Jan-10	SANTA BARBARA	CA	CALIFORNIA	USA	US West
BDO USA LLP	1266000	19000	19000	0	1285000	31-Dec-11	MALIBU	CA	CALIFORNIA	USA	US West
KPMG LLP	5867000	1490000	1758000	268000	7625000	30-Sep-11	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	SYKESVILLE	MD	MARYLAND	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	22377700	2829370	8359490	5144300	30737200	31-Dec-12	ESPOO	H9	FINLAND	FINLAND	Foreign
Deloitte & Touche LLP	778000	15000	155000	10000	933000	31-Dec-10	NEWPORT BEACH	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Mar-10	ABERDEEN	K3	HONG KONG	HONG KONG	Foreign
unknown	0	0	0	0	0	31-Dec-12	LOS ANGELES	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1552000	2000	401000	399000	1953000	29-Jan-12	PHOENIX	AZ	ARIZONA	USA	US Southwest
Grant Thornton LLP	250000	0	0	0	250000	25-Mar-12	WESTBURY	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1857900	32700	320700	288000	2178600	31-Dec-09	FULTON	MD	MARYLAND	USA	US Mid Atlantic
Deloitte & Touche LLP	980000	49272	58272	9000	1038270	31-Dec-12	PASADENA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	SHARONVILLE	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	3560000	0	585000	585000	4145000	31-Dec-09	WAYNE	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	PALO ALTO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	479700	24000	24000	0	503700	31-Dec-10	THE WOODLANDS	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	618150	0	0	0	618150	31-Dec-10	CHICAGO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	PLANT CITY	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-May-13	TORONTO	A6	ONTARIO	CANADA	Canada
Deloitte & Touche LLP	3094680	86457	829825	53329	3924500	31-Dec-09	SONGNAM CITY	M5	KOREA (SOUTH)	KOREA (SOUTH)	Foreign
Ernst & Young LLP	2113000	1075000	3406000	2331000	5519000	31-Dec-12	LEXINGTON	KY	KENTUCKY	USA	US Mid Atlantic
Ernst & Young LLP	5899700	877800	1469300	591500	7369000	28-Sep-12	PASADENA	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	444456	61295	209810	97054	654266	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	680000	61000	95210	34210	775210	31-Dec-11	NORWICH	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	PETAH TIKVA	L3	ISRAEL	ISRAEL	Foreign
KPMG LLP	620000	0	0	0	620000	31-Dec-10	ENGLEWOOD	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Mar-11	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	MIDDLETOWN	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	CLAREMONT	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	CHANGSHA	F4	CHINA	CHINA	Foreign
PKF LLP (NY)	195427	0	30423	30423	225850	31-Dec-10	VICTORIA	C3	AUSTRALIA	AUSTRALIA	Foreign
PricewaterhouseCoopers LLP	1307000	148492	307142	31850	1614140	31-Dec-11	TAMPA	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	2647640	0	83004	79339	2730650	31-Dec-10	PLANO	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Mar-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
KPMG LLP	1094610	0	464667	458059	1559270	31-Dec-12	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
PricewaterhouseCoopers LLP	5951700	298200	3224200	2834900	9175900	31-Dec-10	CLIFTON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
Marcum LLP	573020	0	20222	0	593242	31-Mar-10	FT LAUDERDALE	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	385000	27500	503920	476420	888920	31-Dec-11	BOSTON	MA	MASSACHUSETTS	USA	US New England
KPMG LLP	13000000	300000	2800000	2100000	15800000	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Jan-09	CLEARWATER	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	LITTLETON	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	9200000	300000	700000	400000	9900000	31-Dec-10	ROCHESTER	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	842500	100650	106939	6289	949439	31-Dec-12	DALLAS	TX	TEXAS	USA	US Southwest
KPMG LLP	15684300	2710590	3551360	47975	19235600	31-Dec-11	SAO PAULO	D5	BRAZIL	BRAZIL	Foreign
unknown	0	0	0	0	0	31-Dec-09	EDGEWOOD	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	5123000	692000	1362000	670000	6485000	31-Dec-10	SHORT HILLS	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	3909000	69000	168000	18000	4077000	31-Dec-11	MONTREAL	A8	QUEBEC	CANADA	Canada
KPMG LLP	835000	47000	60000	13000	895000	31-May-09	SUGAR LAND	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	1305000	0	30000	28000	1335000	31-Dec-12	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	5661640	653380	1527640	874265	7189280	28-Dec-12	BETHESDA	MD	MARYLAND	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1318440	0	21500	18500	1339940	25-Dec-10	ALAMEDA	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	636075	0	0	0	636075	30-Sep-09	SEATTLE	WA	WASHINGTON	USA	US West
KPMG LLP	1010000	0	30000	30000	1040000	2-Oct-11	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-May-13	CAMERON PARK	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	4804000	165000	1892970	578000	6696970	31-Dec-10	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
unknown	0	0	0	0	0	31-Dec-11	SANTA CLARA	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	9713000	1067000	2605000	1538000	12318000	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	831000	300000	516000	216000	1347000	31-Dec-09	YAVNE	L3	ISRAEL	ISRAEL	Foreign
KPMG LLP	1471000	184000	467000	283000	1938000	31-Dec-11	COCONUT GROVE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	CHICAGO	IL	ILLINOIS	USA	US Midwest
KPMG LLP	717569	0	4357	2728	721926	31-Dec-09	MELVILLE	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	HEATH	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	617500	165000	166800	0	784300	31-Dec-11	BALA CYNWYD	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	409000	22000	22000	0	431000	31-Dec-09	INDIANAPOLIS	IN	INDIANA	USA	US Midwest
unknown	0	0	0	0	0	31-May-13	IRVINE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	2700000	300000	300000	0	3000000	31-Mar-11	DUBLIN	L2	IRELAND	IRELAND	Foreign
KPMG LLP	0	0	0	0	0	31-Dec-09	TEMPE	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Mar-10	REDONDO BEACH	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Mar-12	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	27-Sep-09	COSTA MESA	CA	CALIFORNIA	USA	US West
KPMG LLP	1133000	19000	19000	0	1152000	31-Dec-09	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
unknown	0	0	0	0	0	31-Dec-12	LOS ALTOS	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1408490	0	255633	5012	1664120	30-Jun-11	BUENOS AIRES	C1	ARGENTINA	ARGENTINA	Foreign
Ernst & Young LLP	451190	17000	18995	0	470185	31-Dec-11	REDWOOD	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Oct-12	SAMPALOC MANILA	R6	PHILIPPINES	PHILIPPINES	Foreign
unknown	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Aug-13	INVER GROVE HEIGHTS	MN	MINNESOTA	USA	US Midwest
PricewaterhouseCoopers LLP	7114000	1931000	2816000	885000	9930000	28-Apr-10	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	10509000	1056000	1989000	933000	12498000	31-Dec-09	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
BDO USA LLP	800000	0	148483	139983	948483	30-Sep-11	RESTON	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-May-09	LITHIA	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-11	Salt Lake City	UT	UTAH	USA	US West
Deloitte & Touche LLP	67828300	5156110	8884010	3727890	76712300	31-Mar-13	TOKYO	M0	JAPAN	JAPAN	Foreign
unknown	0	0	0	0	0	31-Dec-09	LEAGUE CITY	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	597296	0	245994	54300	843290	31-Dec-09	VICTORIA	C3	AUSTRALIA	AUSTRALIA	Foreign
unknown	0	0	0	0	0	31-Dec-12	ROSEMEAD	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-10	CRESTONE	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	30-Jun-10	WESTPORT	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Friedman LLP	460000	0	0	0	460000	31-Jul-11	NORCROSS	GA	GEORGIA	USA	US Southeast
RubinBrown LLP	288000	14150	33650	19500	321650	31-Dec-10	CLAYTON	MO	MISSOURI	USA	US Southeast
PricewaterhouseCoopers LLP	583250	0	1500	0	584750	31-Dec-09	LEXINGTON	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	10116000	217000	1930000	1713000	12046000	31-Dec-12	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
Deloitte & Touche LLP	0	0	0	0	0	31-Dec-10	ALBUQUERQUE	NM	NEW MEXICO	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	LOS ANGELES	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Aug-11	TORONTO	A6	ONTARIO	CANADA	Canada
PricewaterhouseCoopers LLP	1428100	126193	330905	118750	1759010	31-Dec-10	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	BAKERSFIELD	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	743000	47000	125000	0	868000	31-Dec-11	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Aug-10	PENTICTON	A1	BRITISH COLUMBIA	CANADA	Canada
Hacker Johnson & Smith PC/PA	162000	47000	60000	13000	222000	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Jan-12	PLACENTIA	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	4676840	108749	218306	97383	4895150	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-May-12	CARLSBAD	CA	CALIFORNIA	USA	US West
Crowe Horwath LLP	185000	2669	23169	17000	208169	31-Dec-11	GALLIPOLIS	OH	OHIO	USA	US Midwest
Ernst & Young LLP	4516000	106000	1726000	1620000	6242000	31-May-12	MEDINA	OH	OHIO	USA	US Midwest
Burr Pilger Mayer Inc (LLP)	670615	0	0	0	670615	31-Dec-10	FREMONT	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	2965000	420000	646605	226605	3611600	28-Feb-09	MONTVALE	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	SAN ANTONIO	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	8300000	308000	4408000	4100000	12708000	31-Dec-12	KINGSPORT	TN	TENNESSEE	USA	US Southeast
KPMG LLP	870000	0	94774	94774	964774	31-Mar-10	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
Deloitte & Touche LLP	1220150	0	128700	128700	1348850	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	WILKES-BARRE	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	682233	0	97355	97355	779588	31-Dec-12	SCOTTSDALE	AZ	ARIZONA	USA	US Southwest
KPMG LLP	296222	25758	64396	38638	360619	31-Aug-10	KWAI CHUNG	K3	HONG KONG	HONG KONG	Foreign
Grant Thornton LLP	413565	0	0	0	413565	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	958420	0	24000	0	982420	31-Dec-10	CLEVELAND	OH	OHIO	USA	US Midwest
PricewaterhouseCoopers LLP	10942000	67000	844000	219000	11786000	31-Mar-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Carr Riggs & Ingram LLC	256619	22500	43500	21000	300119	31-Dec-10	THOMASVILLE	AL	ALABAMA	USA	US Southeast
PricewaterhouseCoopers LLP	1624940	217500	267381	41881	1892320	31-Dec-09	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	WASHINGTON	DC	DISTRICT OF COLUMBIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Jan-09	DUBLIN	L2	IRELAND	IRELAND	Foreign
unknown	0	0	0	0	0	31-Mar-10	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
Malin Bergquist & Company LLP	419000	20000	20000	0	439000	31-Dec-10	STATE COLLEGE	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	28-Feb-09	RENO	NV	NEVADA	USA	US West
Ernst & Young LLP	646000	1995	432187	430192	1078190	31-Dec-10	LOUISVILLE	KY	KENTUCKY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	2169000	0	0	0	2169000	31-Dec-10	SAO PAULO - SP	D5	BRAZIL	BRAZIL	Foreign
Ernst & Young LLP	340000	0	0	0	340000	31-Dec-12	BIRMINGHAM	AL	ALABAMA	USA	US Southeast
Ernst & Young LLP	674642	0	305540	305540	980182	31-Dec-12	park City	ut	UTAH	USA	US West
Hein & Associates LLP	402550	2525	2525	0	405075	31-Dec-10	FORT WORTH	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	4281050	268236	1800380	1408140	6081430	31-Dec-11	LIMERICK	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	415500	0	62949	62949	478449	31-Dec-10	MCLEAN	VA	VIRGINIA	USA	US Mid Atlantic
Crowe Horwath LLP	1861460	18985	18985	0	1880450	28-Feb-13	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-13	BOHEMIA	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	RENO	NV	NEVADA	USA	US West
PricewaterhouseCoopers LLP	280049	14851	14851	0	294900	31-Dec-09	VENISSIEUX CED	I0	FRANCE	FRANCE	Foreign
Ernst & Young LLP	1805600	0	1995	0	1807600	31-Dec-11	BEDFORD	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-10	BEDFORD	MA	MASSACHUSETTS	USA	US New England
Grant Thornton LLP	815286	0	3950	0	819236	27-Dec-09	SAN DIEGO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	383000	26000	179580	153580	562580	25-Dec-10	BOSTON	MA	MASSACHUSETTS	USA	US New England
Yount Hyde & Barbour PC	171900	26555	36605	10050	208505	31-Dec-11	ARLINGTON	VA	VIRGINIA	USA	US Mid Atlantic
KMJ Corbin & Company LLP	232832	52205	75260	0	308092	30-Sep-11	ALISO VIEJO	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	170775	0	0	0	170775	31-Dec-09	AUSTIN	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	3100000	200000	400000	200000	3500000	31-Dec-12	STAMFORD	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-12	IRVINE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	514250	14750	30430	15680	544680	31-Dec-11	INDIANAPOLIS	IN	INDIANA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	LAKEVILLE	CT	CONNECTICUT	USA	US New England
Plante & Moran PLLC	195450	775	21775	21000	217225	31-Dec-10	ARCHBOLD	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Mar-09	IRVINE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	306200	0	0	0	306200	31-Dec-10	BIRMINGHAM	AL	ALABAMA	USA	US Southeast
PricewaterhouseCoopers LLP	1345000	0	380800	379000	1725800	30-Jun-13	FOSTER CITY	CA	CALIFORNIA	USA	US West
KPMG LLP	1174000	103000	137000	34000	1311000	31-Dec-12	SPOKANE	WA	WASHINGTON	USA	US West
Ernst & Young LLP	5210000	57000	1083000	1026000	6293000	31-May-11	MEDINA	OH	OHIO	USA	US Midwest
Deloitte & Touche LLP	2558700	760434	826110	65676	3384810	31-Dec-09	OMAHA	NE	NEBRASKA	USA	US Midwest
KPMG LLP	1340600	26300	26300	0	1366900	31-Dec-10	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	2468600	71000	71000	0	2539600	31-Dec-09	OKLAHOMA CITY	OK	OKLAHOMA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1735380	0	1960	0	1737340	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	1479940	0	247753	31903	1727690	31-May-13	COLUMBUS	OH	OHIO	USA	US Midwest
PricewaterhouseCoopers LLP	1561000	0	0	0	1561000	31-Dec-09	ALBUQUERQUE	NM	NEW MEXICO	USA	US Southwest
Ernst & Young LLP	935321	57399	93899	35000	1029220	31-Mar-09	SUNNYVALE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	30-Jun-10	BRANTFORD	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-09	BEIJING	F4	CHINA	CHINA	Foreign
PricewaterhouseCoopers LLP	878000	25000	29000	0	907000	31-Dec-12	ARLINGTON	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	TULSA	OK	OKLAHOMA	USA	US Southwest
unknown	0	0	0	0	0	31-Jan-09	ENGLEWOOD	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1568000	131000	161000	0	1729000	31-Dec-10	CINCINNATI	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	LAFAYETTE	IN	INDIANA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
Deloitte & Touche LLP	4235250	0	207210	207210	4442460	31-Dec-12	FORT LAUDERDALE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-09	GUIYANG GUIZHOU PROVINCE	F4	CHINA	CHINA	Foreign
Deloitte & Touche LLP	1234760	0	365123	365123	1599880	31-Dec-11	LIVONIA	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Mar-09	TORONTO	A6	ONTARIO	CANADA	Canada
Ernst & Young LLP	9585000	83000	286000	203000	9871000	31-Dec-11	PHOENIX	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	30-Apr-12	BEIJING	F4	CHINA	CHINA	Foreign
Eide Bailly LLP	223652	9700	43920	34030	267572	31-Jan-11	WEST FARGO	ND	NORTH DAKOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	ANAHEIM	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	DALLAS	TX	TEXAS	USA	US Southwest
BDO USA LLP	502400	32000	32000	0	534400	31-Dec-10	SAN DIEGO	CA	CALIFORNIA	USA	US West
KPMG LLP	1440000	62935	400063	337128	1840060	31-May-09	WOOD DALE	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	633532	0	61150	61150	694682	31-Dec-12	RALEIGH	NC	NORTH CAROLINA	USA	US Southeast
Deloitte & Touche LLP	777346	0	0	0	777346	31-Dec-12	CHONGQING	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	30-Jun-09	PHOENIX	AZ	ARIZONA	USA	US Southwest
PricewaterhouseCoopers LLP	1318440	0	21500	18500	1339940	25-Dec-10	ALAMEDA	CA	CALIFORNIA	USA	US West
KPMG LLP	3024000	0	514000	514000	3538000	31-Dec-09	GEORGETOWN	E9	CAYMAN ISLANDS	CAYMAN ISLANDS	Foreign
Rehmann Robson LLC/PC	239500	0	76813	42650	316313	31-Mar-10	DETROIT	MI	MICHIGAN	USA	US Midwest
Deloitte & Touche LLP	1928900	401955	422261	20306	2351160	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	TORONTO	A6	ONTARIO	CANADA	Canada
Ernst & Young LLP	10286100	5901260	7564460	1470550	17850600	30-Jun-09	DUBLIN	OH	OHIO	USA	US Midwest
Ernst & Young LLP	435305	0	1975	0	437280	31-Dec-11	SAN DIEGO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	2692000	0	226000	226000	2918000	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
Beard Miller Company LLP	131750	0	12000	12000	143750	31-Mar-09	CLIFTON	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	ANCHORAGE	AK	ALASKA	USA	US West
Ernst & Young LLP	453902	0	121500	121500	575402	31-Dec-12	BOSTON	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	2128000	413000	586000	107000	2714000	30-Jun-10	MELROSE ARCH	T3	SOUTH AFRICA	SOUTH AFRICA	Foreign
Deloitte & Touche LLP	40700000	7200000	10500000	3000000	51200000	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	LAS VEGAS	NV	NEVADA	USA	US West
Ernst & Young LLP	1565000	216000	409000	193000	1974000	31-Dec-09	LEXINGTON	KY	KENTUCKY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	865000	104390	105890	0	970890	31-Dec-11	LOUIVILLE	KY	KENTUCKY	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-12	PINGDINGSHAN HENAN PROVINCE	F4	CHINA	CHINA	Foreign
KPMG LLP	249282	53698	119280	65582	368562	31-Dec-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-12	CEDAR RAPIDS	IA	IOWA	USA	US Midwest
Deloitte & Touche LLP	1413680	173330	178240	0	1591920	31-Dec-09	PORTLAND	OR	OREGON	USA	US West
BDO Seidman LLP	1266000	20150	96160	0	1362160	31-Dec-09	MALIBU	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	NEWPORT	RI	RHODE ISLAND	USA	US New England
unknown	0	0	0	0	0	31-Dec-12	SCOTTSDALE	AZ	ARIZONA	USA	US Southwest
Ernst & Young LLP	19950000	937840	3503740	2211300	23453800	31-Oct-09	TORONTO	A6	ONTARIO	CANADA	Canada
Deloitte & Touche LLP	2419100	597763	753796	156033	3172900	31-Dec-12	OMAHA	NE	NEBRASKA	USA	US Midwest
PricewaterhouseCoopers LLP	1490000	215000	215000	0	1705000	31-Dec-09	CINCINNATI	OH	OHIO	USA	US Midwest
PricewaterhouseCoopers LLP	1645500	0	225000	120000	1870500	31-Dec-09	WOODLAND HILLS	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	4474370	932160	3915070	2423620	8389440	31-Dec-11	BAGSVAERD	G7	DENMARK	DENMARK	Foreign
Deloitte & Touche LLP	1694500	955130	1085660	130532	2780160	31-Dec-10	CINCINNATI	OH	OHIO	USA	US Midwest
Grant Thornton LLP	610780	0	0	0	610780	31-Dec-09	ATLANTA	GA	GEORGIA	USA	US Southeast
KPMG LLP	929293	38700	38700	0	967993	7-Feb-09	ST LOUIS	MO	MISSOURI	USA	US Southeast
PricewaterhouseCoopers LLP	932000	60500	853000	792500	1785000	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	734548	46926	46926	0	781474	31-May-09	TULSA	OK	OKLAHOMA	USA	US Southwest
KPMG LLP	114179	44273	80665	12308	194844	31-Mar-09	TORONTO	A6	ONTARIO	CANADA	Canada
KPMG LLP	653631	77386	217174	114788	870805	31-Dec-11	NOVATO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Apr-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	631536	0	4000	4000	635536	31-Dec-11	DUBLIN	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	SCOTTSDALE	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	PORTLAND	OR	OREGON	USA	US West
PricewaterhouseCoopers LLP	866815	69303	70923	0	937738	31-Dec-10	CHARLESTON	SC	SOUTH CAROLINA	USA	US Southeast
McGladrey & Pullen LLP	410000	65000	89148	0	499148	31-Dec-11	CHARLES TOWN	WV	WEST VIRGINIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	8400000	700000	2600000	1900000	11000000	29-Dec-12	BATTLE CREEK	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Oct-12	BELLINGHAM	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-09	SHELTON	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-10	LOS ANGELES	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	6205670	0	644012	644012	6849680	31-Dec-12	WASHINGTON	DC	DISTRICT OF COLUMBIA	USA	US Mid Atlantic
KPMG LLP	27734800	1228820	1228820	0	28963600	31-Mar-10	TOKYO	M0	JAPAN	JAPAN	Foreign
unknown	0	0	0	0	0	31-Dec-09	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	30-Jun-10	PURCHASE	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	1564000	0	0	0	1564000	31-Dec-10	CLAYTON	MO	MISSOURI	USA	US Southeast
Deloitte & Touche LLP	733032	0	117950	115772	850982	31-Dec-11	WALTHAM	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	821290	0	5000	5000	826290	31-Dec-11	WILMINGTON	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	FAIRHAVEN	NJ	NEW JERSEY	USA	US Mid Atlantic
Gruber & Company LLC	255000	0	0	0	255000	31-Dec-09	HUNG HOM	K3	HONG KONG	HONG KONG	Foreign
unknown	0	0	0	0	0	31-Dec-10	TUSTIN	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	SALT LAKE CITY	UT	UTAH	USA	US West
PricewaterhouseCoopers LLP	567400	15000	15000	0	582400	31-Dec-10	NORCROSS	GA	GEORGIA	USA	US Southeast
KPMG LLP	210400	0	50233	50233	260633	31-Dec-10	EWING	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	12597000	210000	735000	525000	13332000	30-Jun-10	DECATUR	IL	ILLINOIS	USA	US Midwest
McGladrey & Pullen LLP	552650	0	0	0	552650	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	MUSKEGON	MI	MICHIGAN	USA	US Midwest
Grant Thornton LLP	685714	0	90721	90721	776435	28-Feb-10	MIDLOTHIAN	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Jun-09	ALEXANDRIA	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	MURRAY	UT	UTAH	USA	US West
BDO USA LLP	196855	11000	26950	15950	223805	31-Dec-12	HOLLAND	MI	MICHIGAN	USA	US Midwest
PricewaterhouseCoopers LLP	4568000	127000	6340000	5398000	10908000	31-Dec-11	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
BDO Seidman LLP	118100	0	62255	62255	180355	31-Dec-09	PALATINE	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	4233900	0	950839	941040	5184740	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	LAKEVILLE	CT	CONNECTICUT	USA	US New England
Deloitte & Touche LLP	688540	39325	44325	0	732865	31-Dec-12	NEWPORT BEACH	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	635000	213189	332689	119500	967689	30-Jun-13	WESTBURY	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	755880	0	253237	253237	1009120	31-Dec-10	GREENEVILLE	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	BELLEVUE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-09	EL DORADO HILLS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-May-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
KPMG LLP	714000	80000	233543	153543	947543	31-Dec-10	SHORT HILLS	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	3791000	24000	617000	593000	4408000	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	280839	14466	14466	0	295305	31-Dec-11	VENISSIEUX CED	I0	FRANCE	FRANCE	Foreign
unknown	0	0	0	0	0	31-Dec-09	WATKINSVILLE	GA	GEORGIA	USA	US Southeast
KPMG LLP	1409730	418840	924090	145541	2333820	31-Dec-11	SAN MATEO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Apr-10	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	1018000	102500	236175	133675	1254180	31-Dec-10	BATON ROUGE	LA	LOUISIANA	USA	US Southeast
Ernst & Young LLP	229000	0	0	0	229000	31-Dec-10	RICHMOND	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Jan-13	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Jul-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
KPMG LLP	508500	0	0	0	508500	31-Dec-10	JACKSON	MS	MISSISSIPPI	USA	US Southeast
unknown	0	0	0	0	0	30-Apr-13	VIRGINIA BEACH	VA	VIRGINIA	USA	US Mid Atlantic
Ernst & Young LLP	785396	0	0	0	785396	31-Dec-09	REDWOOD	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	434567	136396	136396	0	570963	31-Dec-11	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
unknown	0	0	0	0	0	31-Dec-09	DOVER	DE	DELAWARE	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	JERUSALEM	L3	ISRAEL	ISRAEL	Foreign
PricewaterhouseCoopers LLP	1404650	0	40978	40978	1445630	31-Dec-10	BEIJING	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-10	MIAMI	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	WARWICK	RI	RHODE ISLAND	USA	US New England
unknown	0	0	0	0	0	31-Aug-09	WARREN	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	829095	246735	290283	43548	1119380	31-Mar-12	BEIJING	F4	CHINA	CHINA	Foreign
Deloitte & Touche LLP	3124770	289574	545613	256039	3670380	31-Dec-12	SASKATOON	A9	SASKATCHEWAN	CANADA	Canada
PricewaterhouseCoopers LLP	35900000	5400000	9000000	3600000	44900000	31-Dec-10	DEARBORN	MI	MICHIGAN	USA	US Midwest
Ernst & Young LLP	403000	137000	137000	0	540000	31-Dec-12	TEMECULA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	REDWOOD CITY	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	467041	0	0	0	467041	31-Dec-09	ATLANTA	GA	GEORGIA	USA	US Southeast
Deloitte & Touche LLP	575000	0	0	0	575000	31-Dec-12	DENVER	CO	COLORADO	USA	US West
KPMG LLP	325000	0	0	0	325000	31-Dec-09	RADNOR	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	ALAMEDA	CA	CALIFORNIA	USA	US West
Caturano & Company Inc/PC	491182	0	26000	26000	517182	31-Dec-09	BOSTON	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	685100	0	0	0	685100	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	3-Oct-09	FORT LAUDERDALE	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	4881000	0	2936000	2923000	7817000	31-Aug-12	ST PETERSBURG	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	27000000	2000000	4100000	2000000	31100000	31-Dec-09	ZURICH	V8	SWITZERLAND	SWITZERLAND	Foreign
KPMG LLP	4473590	60900	896575	835675	5370160	31-Dec-12	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	OAKLAND	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	FRAMINGHAM	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	942500	0	471000	469000	1413500	31-Dec-10	SEATTLE	WA	WASHINGTON	USA	US West
Deloitte & Touche LLP	1416560	75550	219173	143623	1635740	31-Dec-10	PORTLAND	OR	OREGON	USA	US West
unknown	0	0	0	0	0	31-Dec-12	CARSON CITY	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	RICHMOND	VA	VIRGINIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	750000	150000	546000	50000	1296000	31-Dec-09	HERZLIYA	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	4423000	927000	2406000	1479000	6829000	31-Dec-09	CHEVY CHASE	MD	MARYLAND	USA	US Mid Atlantic
Deloitte & Touche LLP	1587840	1890	384623	382733	1972460	31-Dec-12	JERSEY CITY	NJ	NEW JERSEY	USA	US Mid Atlantic
Grant Thornton LLP	560400	48381	245445	197064	805845	31-Dec-12	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
Deloitte & Touche LLP	382500	26200	145225	119025	527725	28-Jan-12	KEARNEY	NE	NEBRASKA	USA	US Midwest
McGladrey & Pullen LLP	581000	45000	90100	13100	671100	31-Dec-10	SOUTHPORT	CT	CONNECTICUT	USA	US New England
PricewaterhouseCoopers LLP	467500	393000	619800	225000	1087300	31-Dec-11	JERICHO	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-09	WILMINGTON	DE	DELAWARE	USA	US Mid Atlantic
KPMG LLP	889372	47000	47000	0	936372	31-Dec-10	TUPELO	MS	MISSISSIPPI	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	ENCINO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	2665630	91250	91250	0	2756880	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1661500	342800	660100	317300	2321600	31-Dec-09	GLENDALE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	BASKING RIDGE	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	PASAY CITY METRO MANILA	R6	PHILIPPINES	PHILIPPINES	Foreign
unknown	0	0	0	0	0	31-Dec-11	SEATTLE	WA	WASHINGTON	USA	US West
Ernst & Young LLP	846264	0	34870	32950	881134	31-Dec-12	RALEIGH	NC	NORTH CAROLINA	USA	US Southeast
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Dec-09	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	NEW HOPE	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	NEWARK	DE	DELAWARE	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-11	AUSTIN	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Sep-10	SALT LAKE CITY	UT	UTAH	USA	US West
Deloitte & Touche LLP	206000	67000	74000	0	280000	31-Dec-10	HADERA	L3	ISRAEL	ISRAEL	Foreign
PricewaterhouseCoopers LLP	8277000	359000	6387000	5691000	14664000	31-Dec-12	LEUVEN	C9	BELGIUM	BELGIUM	Foreign
Ernst & Young LLP	664000	0	0	0	664000	31-Dec-10	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-09	BROOKLINE	MA	MASSACHUSETTS	USA	US New England
KPMG LLP	918292	57630	243910	186280	1162200	31-Dec-10	RANCHO SANTA FE	CA	CALIFORNIA	USA	US West
KPMG LLP	102554	0	0	0	102554	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	887395	0	0	0	887395	4-Jul-09	BRISBANE	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	310148	0	28944	28944	339092	31-Dec-10	VAN BUREN	AR	ARKANSAS	USA	US Southeast
Deloitte & Touche LLP	1665000	0	197908	0	1862910	31-Oct-11	HOLLYWOOD	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-09	FORT BONIFACIO GLOBAL CITY	R6	PHILIPPINES	PHILIPPINES	Foreign
Deloitte & Touche LLP	16791000	2071670	2642510	124560	19433500	31-Dec-09	HARTFORD	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-12	SALT LAKE CITY	UT	UTAH	USA	US West
Ernst & Young LLP	1020000	0	0	0	1020000	31-Dec-11	DERIDDER	LA	LOUISIANA	USA	US Southeast
PricewaterhouseCoopers LLP	795320	0	55650	55650	850970	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1230000	95000	1055000	960000	2285000	31-Dec-12	JERSEY CITY	NJ	NEW JERSEY	USA	US Mid Atlantic
KPMG LLP	561000	25000	25000	0	586000	31-Mar-09	GREENVILLE	SC	SOUTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-13	PONTE VEDRA BEACH	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	3460000	95000	759500	664500	4219500	31-May-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	2481000	845000	909000	64000	3390000	31-Dec-11	FT WORTH	TX	TEXAS	USA	US Southwest
BDO USA LLP	595000	0	0	0	595000	31-Dec-11	BATON ROUGE	LA	LOUISIANA	USA	US Southeast
Deloitte & Touche LLP	1092000	24000	387000	363000	1479000	28-Feb-09	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
Caturano & Company Inc/PC	1046660	0	22000	22000	1068660	30-Apr-09	RUTLAND	VT	VERMONT	USA	US New England
KPMG LLP	3900390	28500	756415	727915	4656810	31-Dec-11	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
KPMG LLP	723549	24793	129622	104830	853171	31-Dec-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
PricewaterhouseCoopers LLP	2422000	213000	379000	0	2801000	31-Dec-09	LUXEMBOURG	N4	LUXEMBOURG	LUXEMBOURG	Foreign
unknown	0	0	0	0	0	31-Dec-11	REDMOND	WA	WASHINGTON	USA	US West
KPMG LLP	1298200	0	0	0	1298200	30-Jun-12	JOHANNESBURG	T3	SOUTH AFRICA	SOUTH AFRICA	Foreign
unknown	0	0	0	0	0	31-Dec-09	ENGLEWOOD CLIFFS	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-13	LONGMONT	CO	COLORADO	USA	US West
PricewaterhouseCoopers LLP	967000	0	3000	0	970000	1-Jan-11	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	IRVINE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-11	CHICAGO	IL	ILLINOIS	USA	US Midwest
BDO USA LLP	981000	0	172000	172000	1153000	30-Jun-13	PORT WASHINGTON	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	9053000	1446000	4254000	2808000	13307000	28-Apr-13	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	MINNETONKA	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Oct-09	JACKSONVILLE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	30-Apr-10	OLATHE	KS	KANSAS	USA	US Midwest
Ernst & Young LLP	716262	0	109675	109675	825937	30-Nov-11	DAYTONA BEACH	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	28760500	8195210	10823900	154627	39584400	31-Dec-10	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
KPMG LLP	1706000	602000	1175000	148000	2881000	31-Mar-12	LITTLE ROCK	AR	ARKANSAS	USA	US Southeast
BDO USA LLP	399500	0	19000	0	418500	31-Dec-12	GLEN ALLEN	VA	VIRGINIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	737760	230276	270616	36384	1008380	31-Mar-13	WESTFORD	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	1479850	0	540422	453838	2020270	31-Dec-12	WOODLANDS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Aug-09	GROVELAND	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	RANCHO SANTA MARGARITA	CA	CALIFORNIA	USA	US West
KPMG LLP	1600000	138000	442000	304000	2042000	31-Dec-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-10	HEPING DISTRICT SHENYANG	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-12	AUSTIN	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	COLUMBIA	K5	HUNGARY	HUNGARY	Foreign
Deloitte & Touche LLP	7800000	300000	3900000	3600000	11700000	31-Dec-11	SALT LAKE CITY	UT	UTAH	USA	US West
unknown	0	0	0	0	0	31-May-10	HAUPPAUGE	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	2934990	30288	137948	45245	3072940	31-Dec-11	FORT LAUDERDALE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-May-09	NEWARK	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	EVANSVILLE	IN	INDIANA	USA	US Midwest
UHY LLP	416701	0	0	0	416701	30-Sep-09	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	490000	210000	452000	242000	942000	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	4035300	0	140476	140476	4175780	29-Jan-11	CINCINNATI	OH	OHIO	USA	US Midwest
KPMG LLP	100600	11550	11550	0	112150	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	755000	0	408400	408400	1163400	31-Dec-09	NEWPORT BEACH	CA	CALIFORNIA	USA	US West
Tanner LLC (LC)	76700	3300	17800	14500	94500	31-Aug-12	SALT LAKE CITY	UT	UTAH	USA	US West
Ernst & Young LLP	229000	43000	58000	15000	287000	31-Dec-10	PETAH TIKVA	L3	ISRAEL	ISRAEL	Foreign
Grant Thornton LLP	929000	0	0	0	929000	30-Jun-13	SUNNYVALE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	SHOUGUANG CITY SHANDONG	F4	CHINA	CHINA	Foreign
Deloitte & Touche LLP	634502	0	0	0	634502	31-Mar-09	NEWTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Oct-09	WESTON	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	5231750	278567	578078	295673	5809830	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	FAIRMONT	WV	WEST VIRGINIA	USA	US Mid Atlantic
Ernst & Young LLP	810000	220000	921000	545000	1731000	31-Dec-11	SILVER SPRING	MD	MARYLAND	USA	US Mid Atlantic
KPMG LLP	1556250	254100	727833	473733	2284080	31-Dec-10	HERNDON	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	OMAHA	NE	NEBRASKA	USA	US Midwest
BDO USA LLP	352050	28200	77775	49575	429825	31-Dec-12	SANDPOINT	ID	IDAHO	USA	US West
unknown	0	0	0	0	0	31-Dec-11	LOS ANGELES	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	0	0	0	0	0	31-Dec-11	CHICAGO	IL	ILLINOIS	USA	US Midwest
Berry Dunn McNeil & Parker LLC (BDMP)	199993	16069	16069	0	216062	31-Dec-10	CHICOPEE	MA	MASSACHUSETTS	USA	US New England
Grant Thornton LLP	521200	0	61597	25500	582797	31-Dec-11	SUNBURY	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	SPOKANE	WA	WASHINGTON	USA	US West
PricewaterhouseCoopers LLP	641591	0	0	0	641591	31-Dec-09	MEXICO DF	O5	MEXICO	MEXICO	Foreign
unknown	0	0	0	0	0	31-Jan-12	JEFFERSON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	2734290	15191	472413	18489	3206700	31-Dec-10	MCKINNEY	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	3370290	0	92716	92716	3463010	1-Jul-11	SANTA CLARA	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	2227590	0	836683	759933	3064270	31-Dec-11	KING OF PRUSSIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	5002000	862000	1224000	362000	6226000	31-May-10	PLYMOUTH	MN	MINNESOTA	USA	US Midwest
Ernst & Young LLP	260000	3000	15000	12000	275000	31-Dec-09	DURHAM	NC	NORTH CAROLINA	USA	US Southeast
Deloitte & Touche LLP	5642000	506000	762000	0	6404000	31-Dec-12	DALLAS	TX	TEXAS	USA	US Southwest
KPMG LLP	1655000	59966	145891	80148	1800890	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	660550	0	15150	15150	675700	31-Dec-11	NEWTON	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	511185	0	0	0	511185	31-Dec-11	ATHENS	J3	GREECE	GREECE	Foreign
KPMG LLP	1555000	0	426000	426000	1981000	30-Sep-10	STAMFORD	CT	CONNECTICUT	USA	US New England
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Dec-11	JACKSON	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	2578800	740974	853385	112411	3432180	26-Feb-11	MONTVALE	NJ	NEW JERSEY	USA	US Mid Atlantic
Grant Thornton LLP	710359	0	53041	53041	763400	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	ROSWELL	GA	GEORGIA	USA	US Southeast
Maggart & Associates PC	219883	12500	14105	1605	233988	31-Dec-10	LEBANON	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-09	JERSEY CITY	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-11	KASSEL	2M	GERMANY	GERMANY	Foreign
KPMG LLP	955500	0	0	0	955500	31-Dec-11	BETHESDA	MD	MARYLAND	USA	US Mid Atlantic
Ernst & Young LLP	2718140	248570	737801	489231	3455940	31-Dec-09	ST. LOUIS	MO	MISSOURI	USA	US Southeast
KPMG LLP	2791000	30000	31000	0	2822000	31-Dec-12	ADDISON	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	1994070	0	1005220	1005220	2999290	3-Oct-10	ALISO VIEJO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	729000	38000	38000	0	767000	31-Dec-10	CHICAGO	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	1381970	0	30763	30763	1412740	31-Dec-10	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
Ernst & Young LLP	3320890	0	839547	839547	4160430	26-Oct-12	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
PricewaterhouseCoopers LLP	1753120	140123	214826	70203	1967950	31-Dec-09	TUCSON	AZ	ARIZONA	USA	US Southwest
Ernst & Young LLP	1086800	1995	1995	0	1088800	30-Jan-10	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	1257000	1995	136392	134397	1393390	31-Dec-09	FRANKLIN	TN	TENNESSEE	USA	US Southeast
Deloitte & Touche LLP	1100000	4725	4725	0	1104720	31-Dec-10	BEIJING	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	30-Apr-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
PricewaterhouseCoopers LLP	1653000	233000	546000	309000	2199000	31-Dec-11	BEIJING	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-09	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	810000	39000	84000	45000	894000	31-Dec-09	PURCHASE	NY	NEW YORK	USA	US Mid Atlantic
Crowe Horwath LLP	341494	0	102360	96600	443854	31-Dec-09	LOMBARD	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	30-Sep-10	LOS ANGELES	CA	CALIFORNIA	USA	US West
KPMG LLP	1870910	46000	237632	191632	2108550	31-Jan-13	VANCOUVER	A6	ONTARIO	CANADA	Canada
PricewaterhouseCoopers LLP	1689950	244207	1088980	0	2778930	31-Dec-11	CHICAGO	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	1553640	123100	341120	216060	1894760	31-Dec-12	ROSEMONT	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	996000	59000	114000	55000	1110000	31-Dec-10	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
PricewaterhouseCoopers LLP	1357990	374850	384150	9300	1742140	31-Dec-12	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Sep-11	CENTRAL	K3	HONG KONG	HONG KONG	Foreign
Deloitte & Touche LLP	5059400	0	1542700	369500	6602100	31-Dec-10	KAOHSIUNG	F5	TAIWAN (CHINA)	TAIWAN (CHINA)	Foreign
Deloitte & Touche LLP	565731	0	37427	37427	603158	30-Jun-09	RIVERSIDE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1417130	241830	248820	0	1665950	31-Dec-11	PORTLAND	OR	OREGON	USA	US West
KPMG LLP	404000	29000	29000	0	433000	31-Dec-09	GEORGE TOWN	E9	CAYMAN ISLANDS	CAYMAN ISLANDS	Foreign
Burr Pilger Mayer Inc (LLP)	387000	51000	51000	0	438000	31-Dec-12	SANTA CLARA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Jan-12	WEST WARWICK	RI	RHODE ISLAND	USA	US New England
PricewaterhouseCoopers LLP	2312000	39000	232000	49000	2544000	31-Jul-13	PEABODY	MA	MASSACHUSETTS	USA	US New England
KPMG LLP	204540	17266	33718	16452	238258	31-Dec-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
PricewaterhouseCoopers LLP	3300000	500000	500000	0	3800000	31-Dec-09	NASHVILLE	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	WHITE PLAINS	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	669236	0	0	0	669236	31-Dec-12	PARANA	D5	BRAZIL	BRAZIL	Foreign
unknown	0	0	0	0	0	30-Sep-09	BALTIMORE	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	RIDGEWOOD	NJ	NEW JERSEY	USA	US Mid Atlantic
KPMG LLP	982399	0	0	0	982399	31-Dec-09	MEDFORD	OR	OREGON	USA	US West
unknown	0	0	0	0	0	31-Dec-11	DARIEN	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	381000	0	0	0	381000	31-Dec-11	RICHMOND	VA	VIRGINIA	USA	US Mid Atlantic
Deloitte & Touche LLP	5731000	68500	621350	486800	6352350	31-Dec-11	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	WILLIMANTIC	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Jul-10	MEXICO CITY	O5	MEXICO	MEXICO	Foreign
Deloitte & Touche LLP	2250460	8648	26854	0	2277310	31-Dec-09	HSINCHU	F5	TAIWAN (CHINA)	TAIWAN (CHINA)	Foreign
unknown	0	0	0	0	0	31-Dec-11	SOUTH LONDON	A6	ONTARIO	CANADA	Canada
Ernst & Young LLP	14496000	1262000	2552000	1290000	17048000	30-Jun-09	DECATUR	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	XI AN CITY SHAN XI PROVINCE	F4	CHINA	CHINA	Foreign
Deloitte & Touche LLP	10424000	437000	2342000	1905000	12766000	31-Dec-11	IRVING	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	28000	0	0	0	28000	31-Oct-11	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	TYLER	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	3831690	0	12642	9852	3844330	31-Dec-11	CHICAGO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	30-Sep-09	DENVER	CO	COLORADO	USA	US West
KPMG LLP	0	0	0	0	0	31-Dec-12	SAO JOSE DOS CAMPOS	D5	BRAZIL	BRAZIL	Foreign
KPMG LLP	3900000	200000	400000	200000	4300000	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	TAMPA	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	1701450	170500	366945	194450	2068400	30-Jun-13	WAUKEGAN	IL	ILLINOIS	USA	US Midwest
Grant Thornton LLP	621794	12000	12000	0	633794	30-Jun-09	CHICAGO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	2835000	545000	573000	0	3408000	31-Dec-09	STAMFORD	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	NES-ZIONA	L3	ISRAEL	ISRAEL	Foreign
unknown	0	0	0	0	0	31-May-10	MONTREAL	A8	QUEBEC	CANADA	Canada
Ernst & Young LLP	721833	0	133520	133520	855353	30-Jan-10	MENOMONEE FALLS	WI	WISCONSIN	USA	US Midwest
PricewaterhouseCoopers LLP	4000000	1500000	1500000	0	5500000	3-Sep-09	BOISE	ID	IDAHO	USA	US West
unknown	0	0	0	0	0	30-Jun-10	BEIJING	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-09	GREENWICH	CT	CONNECTICUT	USA	US New England
Ernst & Young LLP	1616000	44000	154000	104000	1770000	31-Dec-09	SANTA CLARA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	NEWPORT BEACH	CA	CALIFORNIA	USA	US West
Crowe Horwath LLP	709704	25000	59200	31700	768904	31-Dec-09	DENVER	CO	COLORADO	USA	US West
Ernst & Young LLP	347983	81462	85889	0	433872	31-Dec-09	CALGARY	A0	ALBERTA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-09	SACRAMENTO	CA	CALIFORNIA	USA	US West
Caturano & Company Inc/PC	370000	0	127000	115000	497000	31-Mar-10	BILLERICA	MA	MASSACHUSETTS	USA	US New England
Borgers & Cutler CPAs PC	68500	43000	43000	0	111500	31-Oct-12	LAS VEGAS	NV	NEVADA	USA	US West
PricewaterhouseCoopers LLP	1408490	0	255633	5012	1664120	30-Jun-11	BUENOS AIRES	C1	ARGENTINA	ARGENTINA	Foreign
unknown	0	0	0	0	0	31-Dec-09	ORLANDO	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	900000	0	300000	300000	1200000	31-Dec-11	OVERLAND PARK	KS	KANSAS	USA	US Midwest
Deloitte & Touche LLP	259417	152707	152707	0	412124	31-Dec-09	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
PricewaterhouseCoopers LLP	2373000	47000	528000	481000	2901000	31-Dec-09	STAMFORD	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-12	BEIJING	F4	CHINA	CHINA	Foreign
Horne LLP	641325	31648	31648	0	672973	31-Dec-11	TUPELO	MS	MISSISSIPPI	USA	US Southeast
PricewaterhouseCoopers LLP	218000	0	0	0	218000	31-Dec-10	CARLSBAD	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	892000	0	225215	225215	1117220	31-Oct-10	LAS VEGAS	NV	NEVADA	USA	US West
BDO Limited CPAs (HK)	526633	0	20000	20000	546633	31-Dec-10	SHENZHEN GUANGDONG	F4	CHINA	CHINA	Foreign
McGladrey LLP	430500	35000	164071	0	594571	31-Dec-12	CHARLES TOWN	WV	WEST VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	PELL CITY	AL	ALABAMA	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-09	BEIJING	F4	CHINA	CHINA	Foreign
Deloitte & Touche LLP	965000	4528	218097	213569	1183100	1-Jan-11	IRVINE	CA	CALIFORNIA	USA	US West
KPMG LLP	67300000	17000000	25800000	8800000	93100000	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-10	LENEXA	KS	KANSAS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	HEILONGJIANG PROVINCE	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-12	BALA CYNWYD	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	29-Dec-12	CRANFORD	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-13	BARNSLEY	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
Grant Thornton LLP	473000	106000	170000	64000	643000	31-Dec-09	NEWPORT BEACH	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	1053510	45721	186460	19431	1239970	31-Dec-09	CALGARY	A0	ALBERTA	CANADA	Canada
ParenteBeard LLC	117000	19500	29500	10000	146500	30-Jun-10	MONROEVILLE	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	540749	0	0	0	540749	31-Dec-10	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-09	CLEARWATER	FL	FLORIDA	USA	US Southeast
KPMG LLP	114000	78000	82000	4000	196000	31-Dec-09	DALLAS	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	4162340	120000	125715	3558	4288050	31-Dec-12	SAN ANTONIO	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
PricewaterhouseCoopers LLP	1120000	40000	433000	391000	1553000	31-Dec-11	PALO ALTO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-10	SUNNYVALE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-09	ORLANDO	FL	FLORIDA	USA	US Southeast
Crowe Horwath LLP	210963	2669	19669	17000	230632	31-Dec-10	GALLIPOLIS	OH	OHIO	USA	US Midwest
KPMG LLP	333377	0	0	0	333377	31-Dec-09	BUENOS AIRES	C1	ARGENTINA	ARGENTINA	Foreign
unknown	0	0	0	0	0	31-Dec-10	ATHENS	J3	GREECE	GREECE	Foreign
Ernst & Young LLP	480000	18000	108000	90000	588000	31-Dec-10	LOUISVILLE	KY	KENTUCKY	USA	US Mid Atlantic
Ernst & Young LLP	1858000	0	2000	0	1860000	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
Grant Thornton LLP	1191000	143000	143000	0	1334000	31-Dec-12	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
Deloitte & Touche LLP	1832500	144828	201828	55000	2034330	30-Jan-10	SEATTLE	WA	WASHINGTON	USA	US West
Crowe Horwath LLP	450160	0	0	0	450160	31-Dec-12	LITTLE ROCK	AR	ARKANSAS	USA	US Southeast
Ernst & Young LLP	1682000	108780	577994	469214	2259990	30-Apr-11	LOS ANGELES	CA	CALIFORNIA	USA	US West
Ziv Haft Certified Public Accountants	1680000	0	25000	25000	1705000	31-Dec-11	HAIFA BAY	L3	ISRAEL	ISRAEL	Foreign
Deloitte & Touche LLP	5600000	200000	400000	200000	6000000	31-Dec-12	CANONSBURG	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	1104500	0	234630	231030	1339130	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	2770110	209380	773380	564000	3543490	31-Dec-12	EWING	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1335000	68780	165965	95385	1500960	31-Dec-12	REDWOOD CITY	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	0	0	0	0	0	31-Dec-12	PARAMUS	NJ	NEW JERSEY	USA	US Mid Atlantic
KPMG LLP	582500	0	87000	87000	669500	31-Dec-12	WAYNE	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	CHICAGO	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	5041100	356182	1469210	1108530	6510310	31-Dec-10	CAMP HILL	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-10	SANTA MONICA	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	2479350	371314	734517	300536	3213860	31-Dec-10	AMSTERDAM	P7	NETHERLANDS	NETHERLANDS	Foreign
KPMG LLP	9147660	0	347380	347380	9495040	30-Jun-09	JOHANNESBURG	T3	SOUTH AFRICA	SOUTH AFRICA	Foreign
unknown	0	0	0	0	0	31-Aug-11	WHITE ROCK	A1	BRITISH COLUMBIA	CANADA	Canada
PricewaterhouseCoopers LLP	6469740	244675	431580	165985	6901320	31-Dec-12	GREENWOOD VILLAGE	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-11	WEST COVINA	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	2657720	708711	740074	31363	3397800	31-Dec-10	CALGARY	A0	ALBERTA	CANADA	Canada
unknown	0	0	0	0	0	31-Jul-11	EL CAJON	CA	CALIFORNIA	USA	US West
Schneider Downs & Company Inc	352700	45000	114800	69800	467500	31-Dec-10	BRIDGEVILLE	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	ATHENS	J3	GREECE	GREECE	Foreign
unknown	0	0	0	0	0	31-Dec-11	HERNDON	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	Auckland 1140	Q2	NEW ZEALAND	NEW ZEALAND	Foreign
PricewaterhouseCoopers LLP	657500	513000	600400	85400	1257900	31-Dec-12	DALLAS	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1077390	144189	554684	410495	1632070	30-Jun-10	MEMPHIS	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	LAS VEGAS	NV	NEVADA	USA	US West
Deloitte & Touche LLP	1813000	0	113000	113000	1926000	31-Dec-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Mar-09	ST PETERSBURG	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	4593500	110000	385000	275000	4978500	31-Dec-10	LAKE FOREST	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	16996700	0	1460660	132787	18457400	31-Dec-10	PARIS	I0	FRANCE	FRANCE	Foreign
KPMG LLP	984059	349560	349560	0	1333620	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
Yount Hyde & Barbour PC	270800	4000	15600	11600	286400	31-Dec-11	DANVILLE	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	COSTA MESA	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	4991000	140000	483000	343000	5474000	31-Dec-10	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
unknown	0	0	0	0	0	31-Dec-09	ADDISON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	2-Jan-11	BROOKLYN CENTER	MN	MINNESOTA	USA	US Midwest
BDO USA LLP	2106000	0	121000	113000	2227000	31-Dec-11	TORONTO	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	935376	0	0	0	935376	31-Dec-11	NANJING	F4	CHINA	CHINA	Foreign
KPMG LLP	359247	26407	41109	14702	400356	31-Dec-10	CALGARY	A0	ALBERTA	CANADA	Canada
KPMG LLP	3689000	62000	92000	30000	3781000	31-Jan-09	NORTHVILLE	MI	MICHIGAN	USA	US Midwest
Cherry Bekaert & Holland LLP	392582	86912	283215	0	675797	31-Dec-11	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	ORLANDO	FL	FLORIDA	USA	US Southeast
KPMG LLP	770000	0	0	0	770000	31-Jul-13	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	661663	0	0	0	661663	30-Apr-11	VANCOUVER	A0	ALBERTA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-11	PLANO	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1099000	0	190000	190000	1289000	31-Dec-11	NASSAU	C5	BAHAMAS	BAHAMAS	Foreign
unknown	0	0	0	0	0	31-Dec-12	DENVER	CO	COLORADO	USA	US West
Deloitte & Touche LLP	931085	186856	392080	205224	1323160	31-Dec-09	SCRANTON	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	SAN DIEGO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	33544000	10818000	45188000	34370000	78732000	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	845000	23000	23000	0	868000	31-Dec-10	BRIDGEWATER	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	585850	0	27777	25368	613627	1-Jan-12	SEATTLE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	29-Feb-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1935260	0	89185	73065	2024440	29-Jun-12	SANTA CLARA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Jul-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	7975000	939500	3499500	2560000	11474500	31-Aug-09	BATON ROUGE	LA	LOUISIANA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	RIVERBANK	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	1109320	0	0	0	1109320	31-Dec-11	ATLANTA	GA	GEORGIA	USA	US Southeast
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Dec-10	PINEVILLE	LA	LOUISIANA	USA	US Southeast
BDO Seidman LLP	506000	0	294000	294000	800000	31-Dec-09	NEWPORT BEACH	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	2272000	0	749616	746016	3021620	31-Dec-12	HUNT VALLEY	MD	MARYLAND	USA	US Mid Atlantic
Ernst & Young LLP	940760	0	0	0	940760	31-Dec-09	LOWELL	AR	ARKANSAS	USA	US Southeast
KPMG LLP	2665410	847688	970034	122347	3635440	31-Dec-10	CALGARY	A0	ALBERTA	CANADA	Canada
unknown	0	0	0	0	0	31-Mar-09	WAUKESHA	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-10	SARATOGA SPRINGS	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	1132090	42382	72382	30000	1204470	29-Jan-11	CHESAPEAKE	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	RENO	NV	NEVADA	USA	US West
KPMG LLP	858000	0	0	0	858000	31-Dec-09	SAN RAFAEL	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Grant Thornton LLP	482802	60441	60441	0	543243	31-Dec-12	OLNEY	MD	MARYLAND	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	3100000	400000	400000	0	3500000	31-Dec-11	BIRMINGHAM	AL	ALABAMA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	DALLAS	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	2762200	287818	396318	108500	3158520	31-Dec-10	BIRMINGHAM	AL	ALABAMA	USA	US Southeast
PricewaterhouseCoopers LLP	406000	0	14000	14000	420000	31-Jan-12	SIOUX FALLS	SD	SOUTH DAKOTA	USA	US Midwest
Ernst & Young LLP	1655140	172275	210217	37942	1865360	31-Dec-10	SUWANEE	GA	GEORGIA	USA	US Southeast
Deloitte & Touche LLP	3074030	0	0	0	3074030	31-Dec-10	TAMPA	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	ALBUQUERQUE	NM	NEW MEXICO	USA	US Southwest
Ernst & Young LLP	1205000	42400	245660	203260	1450660	31-Aug-13	WILMINGTON	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	1876110	50000	165080	115080	2041190	31-Dec-11	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
PricewaterhouseCoopers LLP	1224000	0	220700	216700	1444700	29-Dec-12	BAYONNE	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	BELLEVUE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Oct-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Deloitte & Touche LLP	9351930	512008	731238	76377	10083200	31-Dec-09	MADRID	U3	SPAIN	SPAIN	Foreign
Deloitte & Touche LLP	612979	0	5295	5295	618274	31-Dec-12	CLAYTON	MO	MISSOURI	USA	US Southeast
KPMG LLP	1192640	89019	164632	75613	1357280	31-Dec-10	RAMAT GAN	L3	ISRAEL	ISRAEL	Foreign
unknown	0	0	0	0	0	31-Mar-12	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
BKD LLP	260452	7742	24445	16703	284897	30-Sep-09	GRANDVIEW	MO	MISSOURI	USA	US Southeast
Deloitte & Touche LLP	404250	27000	46783	19783	451033	31-Jan-09	KEARNEY	NE	NEBRASKA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	RANCHO SANTA MARGARITA	CA	CALIFORNIA	USA	US West
Vavrinek Trine Day & Company LLP	253000	12620	51520	38900	304520	31-Dec-09	PORTERVILLE	CA	CALIFORNIA	USA	US West
BDO USA LLP	1450000	0	0	0	1450000	2-Apr-11	COMMERCE	CA	CALIFORNIA	USA	US West
BDO USA LLP	318300	10000	54865	44865	373165	30-Jun-13	SAN ANTONIO	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	DFW AIRPORT	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	38964500	631478	9062880	5730080	48027400	31-Mar-11	TOYOTA CITY	M0	JAPAN	JAPAN	Foreign
unknown	0	0	0	0	0	31-Dec-09	SAN CLEMENTE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	OAK RIDGE	NC	NORTH CAROLINA	USA	US Southeast
KPMG LLP	4551500	33000	1476000	1443000	6027500	28-Jun-13	IRVINE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	3416000	924000	963000	35000	4379000	30-Nov-10	RIVERWOODS	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	NEW ORLEANS	LA	LOUISIANA	USA	US Southeast
unknown	0	0	0	0	0	30-Sep-11	FRANKLIN	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	1060000	0	32500	32500	1092500	31-Dec-11	BETHESDA	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	EDGEWOOD	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	SHENZHEN GUANGDONG	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-09	SAN JOSE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	6430000	293000	400000	107000	6830000	1-Jan-11	SANTA ANA	CA	CALIFORNIA	USA	US West
KPMG LLP	270000	0	0	0	270000	31-Dec-12	DEERFIELD	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	0	0	0	0	0	29-Aug-13	BOISE	ID	IDAHO	USA	US West
unknown	0	0	0	0	0	31-Oct-12	DORADO	PR	PUERTO RICO	PUERTO RICO	US Southeast
KPMG LLP	548200	0	0	0	548200	31-Dec-10	SAINT LOUIS	MO	MISSOURI	USA	US Southeast
KPMG LLP	1060500	0	0	0	1060500	31-Dec-11	CHANTILLY	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	1190030	0	13854	11064	1203880	31-Dec-11	ERIE	PA	PENNSYLVANIA	USA	US Mid Atlantic
Cherry Bekaert LLP	352545	0	14000	0	366545	31-Dec-12	HIGH POINT	NC	NORTH CAROLINA	USA	US Southeast
Crowe Horwath LLP	300272	17085	50745	33660	351017	31-Dec-12	LODI	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	723600	64607	230414	163640	954014	29-Aug-09	MELVILLE	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	172838	96616	116598	0	289436	31-Dec-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Deloitte & Touche LLP	3397000	2262000	2493000	231000	5890000	30-Jun-11	LAKE SUCCESS	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	2550500	335554	442354	105000	2992850	31-Dec-11	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-May-11	TOKYO	M0	JAPAN	JAPAN	Foreign
KPMG LLP	1500000	18500	40157	21657	1540160	30-Jun-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Weaver & Tidwell LLP	81355	0	1745	1745	83100	31-Dec-11	FORT WORTH	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	NEW ULM	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	CHICAGO	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	2441900	110500	663754	553254	3105650	31-Dec-10	ALBANY	NY	NEW YORK	USA	US Mid Atlantic
Salberg & Company PA	118000	20000	20000	0	138000	31-Dec-12	STUART	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	30-Apr-10	SHANDONG	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-10	NEWPORT BEACH	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	2677000	294000	471000	177000	3148000	31-Dec-09	CLEVELAND	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	LOS ANGELES	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	670000	122785	469576	346791	1139580	31-Dec-10	BIRMINGHAM	AL	ALABAMA	USA	US Southeast
KPMG LLP	4700000	21000	193000	172000	4893000	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	19466200	3110940	7584170	3773780	27050400	31-Oct-10	TORONTO	A6	ONTARIO	CANADA	Canada
Grant Thornton LLP	959700	21200	25900	4700	985600	29-Feb-12	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
GHP Horwath PC	833796	43229	61905	18676	895701	31-Dec-10	TAIPEI	F5	TAIWAN (CHINA)	TAIWAN (CHINA)	Foreign
Ernst & Young LLP	2555410	25000	959789	934789	3515200	31-Dec-11	CHATSWORTH	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1551420	75000	841706	765153	2393120	30-Jun-09	MIRAMAR	FL	FLORIDA	USA	US Southeast
KPMG LLP	482000	0	100000	0	582000	2-Jul-11	CHESTNUT RIDGE	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	1480000	125661	248061	122400	1728060	31-Dec-12	PARAMUS	NJ	NEW JERSEY	USA	US Mid Atlantic
KPMG LLP	1400000	40000	40000	0	1440000	31-Dec-10	SANTIAGO	F3	CHILE	CHILE	Foreign
Ernst & Young LLP	738191	93645	299390	203750	1037580	31-Dec-09	BEDFORD	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	150000	0	119300	119300	269300	31-Dec-11	AUSTIN	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	VIENNA	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	GREEN BAY	WI	WISCONSIN	USA	US Midwest
KPMG LLP	765000	63217	122205	58988	887205	31-Dec-11	SAN ANTONIO	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Sep-09	AUSTIN	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Nov-11	INNER MONGOLIA	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-10	POWAY	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	RENO	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	MISSION VIEJO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1053000	0	106000	98000	1159000	31-Dec-11	PETALUMA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	CANFIELD	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	TSIM SHA TSUI KOWLOON	K3	HONG KONG	HONG KONG	Foreign
Ernst & Young LLP	1020000	338000	663000	325000	1683000	31-Dec-10	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	PEMBROKE PINES	FL	FLORIDA	USA	US Southeast
KPMG LLP	1151610	228000	343461	115461	1495070	31-Dec-12	SALT LAKE CITY	UT	UTAH	USA	US West
unknown	0	0	0	0	0	31-Dec-10	BUENA	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	TEMPE	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	31-Aug-09	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Apr-12	MIAMI	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	2450200	55000	349575	288575	2799780	31-Dec-10	STAMFORD	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	2-Jan-10	MAHWAH	NJ	NEW JERSEY	USA	US Mid Atlantic
KPMG LLP	1936000	116000	292000	176000	2228000	31-Dec-11	TEMPE	AZ	ARIZONA	USA	US Southwest
Moss Adams LLP	196000	22200	38500	16300	234500	31-Dec-11	LOS ALAMOS	NM	NEW MEXICO	USA	US Southwest
KPMG LLP	1500000	500000	900000	400000	2400000	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	5003000	2451000	3641000	1190000	8644000	30-Jan-10	WAYNE	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	24917000	2138000	8833000	6695000	33750000	31-Dec-11	MIDLAND	MI	MICHIGAN	USA	US Midwest
Deloitte & Touche LLP	3028780	185188	248941	63753	3277730	31-Dec-11	TORONTO	A6	ONTARIO	CANADA	Canada
Ernst & Young LLP	0	0	0	0	0	31-Dec-12	CHICAGO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	30-Apr-12	LIMA	R5	PERU	PERU	Foreign
Deloitte & Touche LLP	851001	0	209652	144962	1060650	31-Dec-12	VALENCIA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Aug-10	PLATTEVILLE	CO	COLORADO	USA	US West
KPMG LLP	21007100	909496	1481390	571890	22488500	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
McGladrey & Pullen LLP	1196100	8300	72668	64368	1268770	31-Mar-10	MADISON	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-13	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Jul-10	MIAMI BEACH	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	2501000	249000	445000	182000	2946000	28-Dec-12	JACKSONVILLE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-May-13	DAR ES SALAAM	W0	TANZANIA	TANZANIA	Foreign
SingerLewak LLP	717901	0	0	0	717901	31-Dec-09	SANTA BARBARA	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1104000	110000	270000	157000	1374000	31-Dec-12	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	FORT WORTH	TX	TEXAS	USA	US Southwest
KPMG LLP	9800000	2300000	2489960	89955	12290000	31-Dec-12	RICHMOND	VA	VIRGINIA	USA	US Mid Atlantic
KPMG LLP	102554	0	0	0	102554	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	125000	0	15500	15500	140500	31-Mar-13	EDEN PRAIRIE	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Aug-10	SEATTLE	WA	WASHINGTON	USA	US West
Ernst & Young LLP	25778	0	0	0	25778	31-Oct-10	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Nov-09	WEST VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Deloitte & Touche LLP	681000	19000	19000	0	700000	31-Dec-11	SHANGHAI	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
BDO China Shu Lun Pan CPAs LLP	193000	0	0	0	193000	31-Mar-13	KOWLOON BAY	K3	HONG KONG	HONG KONG	Foreign
unknown	0	0	0	0	0	31-Dec-10	SUGAR LAND	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	957252	46750	119088	68450	1076340	31-Dec-11	DEWITT	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	1-Jan-11	IRVINE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	0	0	0	0	0	31-Dec-10	LOS ANGELES	CA	CALIFORNIA	USA	US West
KPMG LLP	839400	0	0	0	839400	31-Dec-12	ITHACA	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	MONTEREY	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	800000	17850	167654	123321	967654	31-Dec-11	NASHVILLE	TN	TENNESSEE	USA	US Southeast
Ernst & Young LLP	1231630	32625	509139	476514	1740760	30-Jun-10	GREENVILLE	SC	SOUTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	ALAMEDA	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	19021600	15058800	31702600	792566	50724200	31-Dec-12	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
unknown	0	0	0	0	0	28-Feb-10	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	BUCHANAN	VA	VIRGINIA	USA	US Mid Atlantic
Ernst & Young LLP	3316860	1493120	1748480	248530	5065350	30-Sep-11	MONTREAL	A8	QUEBEC	CANADA	Canada
KPMG LLP	1124940	108701	233321	0	1358260	31-Dec-11	SPOKANE	WA	WASHINGTON	USA	US West
Deloitte & Touche LLP	823413	0	829239	829239	1652650	31-Dec-10	CALGARY	A0	ALBERTA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-09	SPOKANE VALLEY	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	2-Jan-09	ANAHEIM	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	VAULX EN VELIN	I0	FRANCE	FRANCE	Foreign
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Dec-09	TAMPA	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Moore Stephens Hong Kong	119000	55000	75000	20000	194000	30-Jun-10	SHEUNGWAN	K3	HONG KONG	HONG KONG	Foreign
Deloitte & Touche LLP	715500	188279	1163490	975210	1878990	3-Jan-09	ELGIN	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	9713000	1067000	2605000	1538000	12318000	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	WILMINGTON	DE	DELAWARE	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	RIDGEWOOD	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	BAAR	V8	SWITZERLAND	SWITZERLAND	Foreign
unknown	0	0	0	0	0	31-Dec-11	TORONTO	A6	ONTARIO	CANADA	Canada
Brown Armstrong AC CPAs	146445	0	97567	97567	244012	31-Dec-10	BAKERSFIELD	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	ALPINE	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	1271690	0	75784	75784	1347470	31-Dec-11	MCLEAN	VA	VIRGINIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	2429250	152000	363083	173683	2792330	2-Jan-10	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-10	MELBOURNE	FL	FLORIDA	USA	US Southeast
MSPC CPAs and Advisors PC	316745	3810	18810	15000	335555	31-Dec-09	HARBIN	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	924100	0	0	0	924100	31-Dec-09	SUNNYVALE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	MCCOOK	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	WEST MELBOURNE	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	667959	0	0	0	667959	31-Mar-12	IRVINE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Mar-12	TILLAMOOK	OR	OREGON	USA	US West
PricewaterhouseCoopers LLP	2855000	4200	283700	126500	3138700	31-Dec-12	AMSTERDAM	P7	NETHERLANDS	NETHERLANDS	Foreign
unknown	0	0	0	0	0	31-Dec-12	MELVILLE	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	2017060	565805	727843	45158	2744910	31-Dec-09	CALGARY	A0	ALBERTA	CANADA	Canada
PricewaterhouseCoopers LLP	1214070	160392	160392	0	1374460	31-Dec-10	CURITIBA	D5	BRAZIL	BRAZIL	Foreign
Ernst & Young LLP	232096	0	24895	22900	256991	30-Jun-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	POTOMAC	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	SEATTLE	WA	WASHINGTON	USA	US West
KPMG LLP	6162150	463316	3398830	1513310	9560980	31-Dec-12	TORONTO	A6	ONTARIO	CANADA	Canada
PricewaterhouseCoopers LLP	1935000	0	3000	0	1938000	31-Dec-10	CAMBRIDGE	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-11	NANNING	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	3150680	67500	68670	1170	3219350	31-Dec-10	WYOMISSING	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	418000	14500	60100	0	478100	30-Apr-12	ANKENY	IA	IOWA	USA	US Midwest
Deloitte & Touche LLP	0	0	0	0	0	31-Dec-09	BERLIN	CT	CONNECTICUT	USA	US New England
PricewaterhouseCoopers LLP	601500	212000	329480	15980	930980	30-Sep-09	BATESVILLE	IN	INDIANA	USA	US Midwest
PricewaterhouseCoopers LLP	9100000	300000	2200000	1900000	11300000	31-Dec-10	TAYLOR	MI	MICHIGAN	USA	US Midwest
Ernst & Young LLP	0	0	0	0	0	31-Aug-13	SALT LAKE CITY	UT	UTAH	USA	US West
unknown	0	0	0	0	0	31-Dec-09	WORCESTER	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	2-Jan-10	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
PricewaterhouseCoopers LLP	598622	0	0	0	598622	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	1250000	180900	456600	247000	1706600	31-Dec-11	BAYONNE	NJ	NEW JERSEY	USA	US Mid Atlantic
Davidson & Company LLP	0	12500	12500	0	12500	30-Jun-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	30-Jun-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	3291000	160000	334000	172000	3625000	31-Dec-12	MORRISTOWN	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	1020000	0	102000	102000	1122000	31-Mar-11	CHATSWORTH	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1198000	99000	203000	104000	1401000	31-Dec-10	RALEIGH	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	SOUTH SAN FRANCISCO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	2976430	0	1759	0	2978190	31-Dec-09	BEIJING	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-10	LONG BEACH	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	4683000	119000	3314000	3195000	7997000	31-Dec-09	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
unknown	0	0	0	0	0	31-Dec-10	TYRONE	GA	GEORGIA	USA	US Southeast
PricewaterhouseCoopers LLP	1227600	0	20000	20000	1247600	31-Dec-12	TULSA	OK	OKLAHOMA	USA	US Southwest
Deloitte & Touche LLP	1312480	50700	152700	102000	1465180	30-Sep-11	WALL	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	873200	1030160	1032360	0	1905560	31-Dec-10	CHICAGO	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	1992610	0	1481740	1481740	3474350	30-Nov-10	BEDFORD	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	30-Sep-10	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	OMAHA	NE	NEBRASKA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	GUIYANG GUIZHOU PROVINCE	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Oct-12	PRAVER 10250 BANGKOK	W1	THAILAND	THAILAND	Foreign
unknown	0	0	0	0	0	31-Oct-12	CARSON CITY	NV	NEVADA	USA	US West
PricewaterhouseCoopers LLP	288169	45026	256151	211124	544320	31-Dec-12	LITTLETON	CO	COLORADO	USA	US West
Ernst & Young LLP	717000	0	0	0	717000	31-Dec-09	SOUTH SAN FRANCISCO	CA	CALIFORNIA	USA	US West
SR Snodgrass AC	130707	10995	24895	13900	155602	31-Dec-10	HONESDALE	PA	PENNSYLVANIA	USA	US Mid Atlantic
Deloitte & Touche LLP	1074220	24375	116540	92165	1190760	30-Sep-11	SUGARLAND	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	1070000	75000	544000	69000	1614000	31-Dec-09	CENTRAL	K3	HONG KONG	HONG KONG	Foreign
unknown	0	0	0	0	0	30-Jun-10	DALLAS	TX	TEXAS	USA	US Southwest
PKF Hong Kong	175000	43416	43416	0	218416	30-Sep-09	SHENZHEN	F4	CHINA	CHINA	Foreign
PricewaterhouseCoopers LLP	6205670	0	644012	644012	6849680	31-Dec-12	WASHINGTON	DC	DISTRICT OF COLUMBIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	9594270	379140	393240	0	9987510	31-Dec-09	BALTIMORE	MD	MARYLAND	USA	US Mid Atlantic
Deloitte & Touche LLP	3311070	682619	910104	212185	4221170	31-Dec-11	CINCINNATI	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-May-13	TORONTO	A6	ONTARIO	CANADA	Canada
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Dec-09	PROVIDENCE	RI	RHODE ISLAND	USA	US New England
unknown	0	0	0	0	0	31-Dec-10	BETHESDA	MD	MARYLAND	USA	US Mid Atlantic
Ernst & Young LLP	2181150	22500	22500	0	2203650	29-Apr-12	SAINT LOUIS	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	24-Feb-12	SOUTHAMPTON	PA	PENNSYLVANIA	USA	US Mid Atlantic
McGladrey & Pullen LLP	678245	0	32630	0	710875	31-Dec-09	CHICAGO	IL	ILLINOIS	USA	US Midwest
Grant Thornton LLP	1735700	25253	754566	713218	2490260	31-Dec-10	FALLS CHURCH	VA	VIRGINIA	USA	US Mid Atlantic
Goldman Parks Kurland Mohidin LLP	285000	10000	10000	0	295000	31-Dec-09	GRAND JUNCTION	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	28-Sep-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Moss Adams LLP	462000	47000	107800	60800	569800	31-Dec-11	WESTLAKE VILLAGE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Jan-11	JEFFERSON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	FOREST HILLS	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	NORTH ST PAUL	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Jan-09	FOSTER CITY	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	4000000	100000	100000	0	4100000	31-Dec-11	CLEVELAND	OH	OHIO	USA	US Midwest
Grant Thornton LLP	436000	0	0	0	436000	31-Dec-09	BOONTON	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Nov-10	OREM	UT	UTAH	USA	US West
unknown	0	0	0	0	0	31-Dec-10	BUENOS AIRES	C1	ARGENTINA	ARGENTINA	Foreign
Ernst & Young LLP	660550	0	15150	15150	675700	31-Dec-11	NEWTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-11	RYE BROOK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	2647240	182127	779092	564557	3426340	31-Dec-12	GREENWICH	CT	CONNECTICUT	USA	US New England
PricewaterhouseCoopers LLP	13634000	3985540	9744470	5535660	23378500	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	728220	436165	496427	38108	1224650	31-Dec-10	MOON TOWNSHIP	PA	PENNSYLVANIA	USA	US Mid Atlantic
Deloitte & Touche LLP	10314000	163000	1632000	1469000	11946000	31-Dec-11	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	SAN ANTONIO	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Mar-12	IRVINE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1026230	11411	13211	0	1039440	25-Aug-12	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
Ernst & Young LLP	2824000	2000	237000	235000	3061000	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	2458000	268000	1022000	219000	3480000	31-Dec-12	CAMBRIDGE	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	905527	30387	30387	0	935915	31-Dec-11	ATHENS	J3	GREECE	GREECE	Foreign
unknown	0	0	0	0	0	31-Jul-09	SHENZEN	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	5071340	1109360	1505550	396198	6576900	31-Dec-10	MONTEREY	O5	MEXICO	MEXICO	Foreign
unknown	0	0	0	0	0	31-Mar-10	NEW WESTMINSTER	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	30-Jun-10	CORONA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	2-May-10	HIGH POINT	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-10	KENOSHA	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	CENTRAL	K3	HONG KONG	HONG KONG	Foreign
PricewaterhouseCoopers LLP	2317800	48000	643600	590000	2961400	31-Dec-10	SHELTON	CT	CONNECTICUT	USA	US New England
BDO USA LLP	1138150	0	2400	2400	1140550	31-Mar-12	MILPITAS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	30-Jun-10	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	3000000	0	0	0	3000000	31-Dec-10	EL SEGUNDO	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	520000	75000	75000	0	595000	31-Dec-10	SOUTHFIELD	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	30-Sep-10	MENKTON	MD	MARYLAND	USA	US Mid Atlantic
Eisner LLP	585000	25000	348698	234348	933698	31-Dec-09	LONG ISLAND CITY	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	MOUNTAIN VIEW	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	5920800	227300	4750600	4393600	10671400	31-Dec-09	CLIFTON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
PKF PC (NY)	327000	4800	28290	23490	355290	31-Oct-09	GREENWICH	CT	CONNECTICUT	USA	US New England
Ernst & Young LLP	3897800	511840	3294900	2783060	7192700	29-Apr-12	SMITHFIELD	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-09	BLUFFDALE	UT	UTAH	USA	US West
Deloitte & Touche LLP	844000	0	121000	121000	965000	30-Jun-09	SUNNYVALE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	691739	105063	407854	302791	1099590	31-Dec-11	JIANGXI PROVINCE	F4	CHINA	CHINA	Foreign
Marcum Bernstein & Pinchuk LLP	529564	0	0	0	529564	31-Dec-11	HAI DIAN DISTRICT BEIJING	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-12	CINCINNATI	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Mar-09	AUSTIN	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	714000	0	0	0	714000	24-Sep-11	ASHEVILLE	NC	NORTH CAROLINA	USA	US Southeast
PricewaterhouseCoopers LLP	701104	375820	410820	35000	1111920	31-Mar-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	1496000	14200	34200	15000	1530200	30-Apr-11	KENT	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	228644	0	0	0	228644	30-Jun-12	AUSTIN	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	581601	37523	56284	18761	637885	31-May-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	746000	42000	90000	48000	836000	30-Jan-10	HUDSON	OH	OHIO	USA	US Midwest
BDO USA LLP	1203300	0	0	0	1203300	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	MILLERSBURG	OH	OHIO	USA	US Midwest
Porter Keadle Moore LLC (LLP)	195200	30100	42900	12800	238100	31-Dec-10	LAFAYETTE	LA	LOUISIANA	USA	US Southeast
Ferlita Walsh & Gonzalez PA	107095	0	0	0	107095	31-Dec-09	TAMPA	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	28-Feb-11	DEL MAR	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-10	LOUISVILLE	KY	KENTUCKY	USA	US Mid Atlantic
Ernst & Young LLP	413116	3456	56816	46634	469933	31-Dec-09	LAVAL	A8	QUEBEC	CANADA	Canada
Deloitte & Touche LLP	680000	13950	13950	0	693950	27-Mar-11	MIAMI	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	212000	0	12000	0	224000	31-Dec-11	BOTHELL	WA	WASHINGTON	USA	US West
Burr Pilger Mayer Inc (LLP)	800192	0	0	0	800192	27-Jun-10	FREMONT	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1971490	92263	286734	84036	2258230	29-Mar-13	CARLSBAD	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	711683	22137	43247	0	754930	31-Dec-09	LOUISVILLE	KY	KENTUCKY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Oct-11	BROOKLYN	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	5244340	48000	1436360	635418	6680700	31-Dec-10	DETROIT	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	SPOKANE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	30-Jun-12	STAMFORD	CT	CONNECTICUT	USA	US New England
PricewaterhouseCoopers LLP	6800000	400000	1500000	1100000	8300000	31-Dec-12	STAMFORD	CT	CONNECTICUT	USA	US New England
Ernst & Young LLP	1246990	42000	88115	44120	1335100	31-Dec-12	FLINT	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-12	PHOENIX	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	30-Apr-12	MANCHESTER	CT	CONNECTICUT	USA	US New England
KPMG LLP	5769000	29000	93000	64000	5862000	31-Dec-11	ESSEN	2M	GERMANY	GERMANY	Foreign
unknown	0	0	0	0	0	31-Dec-09	LOS ANGELES	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	449000	0	2000	0	451000	31-Dec-09	MIAMI	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	671418	0	122039	122039	793457	31-Dec-11	HSINCHU COUNTY	F5	TAIWAN (CHINA)	TAIWAN (CHINA)	Foreign
unknown	0	0	0	0	0	30-Jun-09	LOS ANGELES	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1397400	73700	163824	90124	1561220	31-Oct-12	JEFFERSON	LA	LOUISIANA	USA	US Southeast
Ernst & Young LLP	994808	55000	145054	90054	1139860	31-Dec-11	BELTSVILLE	MD	MARYLAND	USA	US Mid Atlantic
Deloitte & Touche LLP	1842000	194000	300500	15000	2142500	31-Dec-09	NASHVILLE	TN	TENNESSEE	USA	US Southeast
Deloitte & Touche LLP	857365	138853	398056	259203	1255420	31-Dec-10	COSTA MESA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Mar-11	BOSTON	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	5217290	1199380	1379280	119938	6596570	31-Dec-11	CAMACARI	D5	BRAZIL	BRAZIL	Foreign
Ernst & Young LLP	1051530	175500	184166	8666	1235690	31-Dec-11	DFW AIRPORT	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Jul-11	Canton	OH	OHIO	USA	US Midwest
KPMG LLP	4142000	1357030	1799420	245724	5941420	31-Dec-10	CHICAGO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	LOS ANGELES	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Sep-10	LOUISVILLE	KY	KENTUCKY	USA	US Mid Atlantic
KPMG LLP	1147500	0	0	0	1147500	31-Dec-10	CHANTILLY	VA	VIRGINIA	USA	US Mid Atlantic
Ernst & Young LLP	1384250	202190	316020	113830	1700270	31-Dec-10	FINDLAY	OH	OHIO	USA	US Midwest
KPMG LLP	1209350	0	528272	528272	1737620	31-Dec-11	BETHESDA	MD	MARYLAND	USA	US Mid Atlantic
KPMG LLP	2134900	403557	423587	20030	2558490	31-Dec-09	TEMPE	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	30-Sep-11	BOCA RATON	FL	FLORIDA	USA	US Southeast
Horne LLP	192500	19500	51400	31900	243900	31-Dec-10	PHILADELPHIA	MS	MISSISSIPPI	USA	US Southeast
MSPC CPAs and Advisors PC	316745	3810	18810	15000	335555	31-Dec-09	HARBIN	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-10	SANTA ANA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	OVILLA	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	968367	106800	163279	44311	1131650	2-Jan-10	SIDNEY	NE	NEBRASKA	USA	US Midwest
Ernst & Young LLP	1603040	237000	551267	314267	2154310	30-Jun-13	MEMPHIS	TN	TENNESSEE	USA	US Southeast
PricewaterhouseCoopers LLP	13864000	1614400	6173400	4412000	20037400	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
CF & Co LLP	289000	20000	74000	54000	363000	30-Jun-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	15000000	300000	3400000	3100000	18400000	31-Dec-09	CLEVELAND	OH	OHIO	USA	US Midwest
Ernst & Young LLP	1046010	28405	89699	59579	1135710	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-11	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Mar-12	IRVINE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	7106000	354000	1672000	1193000	8778000	31-Jan-12	LONG BEACH	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Mar-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	5016200	150400	302772	152372	5318980	31-Dec-09	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
unknown	0	0	0	0	0	31-Dec-11	GREENSBORO	NC	NORTH CAROLINA	USA	US Southeast
Deloitte & Touche LLP	1987600	697300	713300	16000	2700900	31-Dec-10	COLUMBUS	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-11	WILMINGTON	DE	DELAWARE	USA	US Mid Atlantic
Deloitte & Touche LLP	1637000	80000	1022000	942000	2659000	31-Dec-12	EVANSVILLE	IN	INDIANA	USA	US Midwest
KPMG LLP	1195650	31725	165722	133997	1361370	31-Dec-11	SAN ANTONIO	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	738750	35000	92563	55763	831313	27-Dec-11	SAINT LOUIS	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-09	MINNETONKA	MN	MINNESOTA	USA	US Midwest
Deloitte & Touche LLP	602543	62900	76805	11705	679348	30-Dec-12	GREENWOOD VILLAGE	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-10	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
Grant Thornton LLP	429157	18605	205778	187173	634935	28-Dec-10	LAKEWOOD	CO	COLORADO	USA	US West
Ernst & Young LLP	1066000	0	0	0	1066000	31-Dec-09	PHILADEPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
Eide Bailly LLP	185095	46500	50986	0	236081	30-Jun-11	SIOUX FALLS	SD	SOUTH DAKOTA	USA	US Midwest
Ernst & Young LLP	1022730	0	39394	39394	1062120	31-Dec-10	QIDONG JIANGSU PROVINCE	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	882000	0	114100	114100	996100	29-Aug-09	WILMINGTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	30-Jun-13	SANTA MONICA	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1800000	0	0	0	1800000	31-Dec-12	MONTE CARLO MC	O9	MONACO	MONACO	Foreign
unknown	0	0	0	0	0	31-Dec-09	REDWOOD CITY	CA	CALIFORNIA	USA	US West
KPMG LLP	4300000	1168900	1699210	222340	5999210	31-Dec-11	CHICAGO	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	1175000	0	203000	203000	1378000	31-Dec-10	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	SHENZHEN	F4	CHINA	CHINA	Foreign
Deloitte & Touche LLP	37123500	776100	5346470	4505690	42469900	31-Mar-10	CHIYODA KU	M0	JAPAN	JAPAN	Foreign
unknown	0	0	0	0	0	31-Dec-12	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-12	BLACKSBURG	VA	VIRGINIA	USA	US Mid Atlantic
Yount Hyde & Barbour PC	137400	1850	10400	8550	147800	31-Dec-11	TAPPAHANNOCK	VA	VIRGINIA	USA	US Mid Atlantic
KPMG LLP	279720	0	0	0	279720	31-Mar-09	TAMIL NADU	K7	INDIA	INDIA	Foreign
Ernst & Young LLP	2845650	12366	43280	0	2888930	31-Dec-12	BUENOS AIRES	C1	ARGENTINA	ARGENTINA	Foreign
Deloitte & Touche LLP	1638830	154500	710419	137829	2349250	31-Oct-11	BOSTON	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	20477000	3567000	4950000	1373000	25427000	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	4431000	256000	922000	666000	5353000	31-Dec-11	BEACHWOOD	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	SUNRISE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	26-Mar-11	SAN RAMON	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	HENDERSON	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	BAKERSFIELD	CA	CALIFORNIA	USA	US West
KPMG LLP	1444720	0	0	0	1444720	30-Jun-11	JOHANNESBURG	T3	SOUTH AFRICA	SOUTH AFRICA	Foreign
KPMG LLP	107099	0	0	0	107099	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	3900000	1000000	1100000	100000	5000000	31-Dec-09	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
BDO USA LLP	399558	144618	158993	14375	558551	30-Jun-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	3700000	700000	900000	200000	4600000	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-10	DENVER	CO	COLORADO	USA	US West
KPMG LLP	530000	0	96550	96550	626550	31-Dec-09	BROOKLINE	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-11	ENGLEWOOD CLIFFS	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	630661	14839	16986	2147	647647	30-Jun-11	MIDDLEFIELD	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-10	KANSAS CITY	MO	MISSOURI	USA	US Southeast
PricewaterhouseCoopers LLP	7149180	202183	2345320	760207	9494500	31-Dec-11	COLONIA SANTA FE	O5	MEXICO	MEXICO	Foreign
unknown	0	0	0	0	0	31-Dec-09	TUCSON	AZ	ARIZONA	USA	US Southwest
Ernst & Young LLP	1591000	0	75000	75000	1666000	31-Dec-11	NICOSIA	G4	CYPRUS	CYPRUS	Foreign
KPMG LLP	0	0	0	0	0	31-Dec-12	JACKSONVILLE	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	0	0	0	0	0	31-Aug-13	ST LOUIS	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-10	BEVERLY	MA	MASSACHUSETTS	USA	US New England
KPMG LLP	2175580	739096	1070460	25800	3246040	31-Dec-10	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1480000	50000	105000	55000	1585000	31-Mar-09	NEW ORLEANS	LA	LOUISIANA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	SCOTTSDALE	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	TUCSON	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	30-Jun-12	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	CENTRAL	K3	HONG KONG	HONG KONG	Foreign
unknown	0	0	0	0	0	30-Jun-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	RAPID CITY	SD	SOUTH DAKOTA	USA	US Midwest
unknown	0	0	0	0	0	30-Apr-12	VISTA	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	10300000	400000	700000	0	11000000	31-Dec-11	CHICAGO	IL	ILLINOIS	USA	US Midwest
BDO USA LLP	2493000	0	69000	26000	2562000	2-Feb-13	GRAPEVINE	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	2289900	687817	807825	104905	3097720	31-Dec-12	OAKS	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	140082	46027	80047	8005	220129	31-Dec-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
PricewaterhouseCoopers LLP	2400000	355000	517000	150000	2917000	31-Dec-12	WOODLAND HILLS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	KELOWNA	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	1107780	0	4080	4080	1111860	31-Dec-10	CORAL GABLES	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Aug-12	POWAY	CA	CALIFORNIA	USA	US West
Ferlita Walsh & Gonzalez PA	108725	0	0	0	108725	31-Dec-10	TAMPA	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	ADDISON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	3-Oct-09	GREENVILLE	SC	SOUTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	30-Dec-12	SOUTHFIELD	MI	MICHIGAN	USA	US Midwest
Baker Tilly Virchow Krause LLP	53025	0	0	0	53025	31-Jan-13	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	PLYMOUTH	MN	MINNESOTA	USA	US Midwest
Ernst & Young LLP	3639000	341000	464000	121000	4103000	31-Dec-12	BIRMINGHAM	AL	ALABAMA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	RENO	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	30-Sep-12	HIGHLANDS RANCH	CO	COLORADO	USA	US West
Moss Adams LLP	896000	15000	15000	0	911000	30-Jun-13	HAWTHORNE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	14302000	288000	611000	290000	14913000	31-Dec-11	GENEVA	V8	SWITZERLAND	SWITZERLAND	Foreign
KPMG LLP	850000	296000	496000	200000	1346000	31-Dec-12	BETHESDA	MD	MARYLAND	USA	US Mid Atlantic
KPMG LLP	1394680	46000	53870	7870	1448550	31-Dec-09	DAYTON	OH	OHIO	USA	US Midwest
Deloitte & Touche LLP	17788000	1361000	1856000	204000	19644000	31-Dec-12	HARTFORD	CT	CONNECTICUT	USA	US New England
BDO USA LLP	1044000	18000	18000	0	1062000	31-Dec-11	ROCK HILL	SC	SOUTH CAROLINA	USA	US Southeast
Ernst & Young LLP	1897330	98609	204114	105505	2101440	31-Aug-09	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	30-Sep-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Deloitte & Touche LLP	1037000	343000	742000	399000	1779000	26-Feb-11	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
PricewaterhouseCoopers LLP	6990000	890000	1782000	885000	8772000	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1055520	0	0	0	1055520	31-Dec-09	FAIRPORT	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	18387000	1414390	2828770	1414390	21215800	31-Dec-09	DUBLIN	L2	IRELAND	IRELAND	Foreign
unknown	0	0	0	0	0	31-Dec-09	SHENZHEN	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	8100000	1280000	1280000	0	9380000	31-Dec-09	MCLEAN	VA	VIRGINIA	USA	US Mid Atlantic
KPMG LLP	1202140	0	481184	481184	1683320	31-Dec-10	BETHESDA	MD	MARYLAND	USA	US Mid Atlantic
KPMG LLP	1425210	0	242994	242994	1668200	31-Dec-12	CARY	NC	NORTH CAROLINA	USA	US Southeast
KPMG LLP	5391690	761689	763490	1801	6155180	31-Dec-11	COLUMBUS	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	AUSTIN	TX	TEXAS	USA	US Southwest
Porter Keadle Moore LLC (LLP)	696000	140000	140000	0	836000	31-Dec-12	BLAIRSVILLE	GA	GEORGIA	USA	US Southeast
BDO USA LLP	474266	60000	213075	153075	687341	28-Feb-11	FORT WORTH	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Sep-11	NEVADA	IA	IOWA	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-13	CELEBRATION	FL	FLORIDA	USA	US Southeast
Grant Thornton LLP	1092240	35000	35000	0	1127240	31-Dec-12	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	BRIDGEWATER	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	6600000	800000	2300000	1500000	8900000	31-Dec-11	STAMFORD	CT	CONNECTICUT	USA	US New England
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-12	IRVINE	CA	CALIFORNIA	USA	US West
KPMG LLP	3205880	135079	343202	181106	3549090	31-Dec-12	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-12	ADDISON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	CHAOYANG DISTRICT BEIJING	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-10	WORTHINGTON	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	ROCHESTER	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	824230	0	0	0	824230	31-Dec-09	BEIJING	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	852776	184540	377757	193217	1230530	31-Dec-12	SAN ANTONIO	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Dec-12	GREENSBORO	NC	NORTH CAROLINA	USA	US Southeast
Ernst & Young LLP	2454000	85000	397000	279000	2851000	31-Dec-09	CHICAGO	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	985391	0	114366	112371	1099760	31-Dec-09	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	SALT LAKE CITY	UT	UTAH	USA	US West
BDO USA LLP	631075	0	0	0	631075	31-Mar-11	CHESTERFIELD	MO	MISSOURI	USA	US Southeast
Ernst & Young LLP	470000	17000	67000	50000	537000	31-Dec-12	GLENDALE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	447516	0	10000	0	457516	30-Jun-11	EAST SYRACUSE	NY	NEW YORK	USA	US Mid Atlantic
Crowe Horwath LLP	219500	5000	88620	69560	308120	31-Dec-10	SYRACUSE	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	BELVEDERE	F4	CHINA	CHINA	Foreign
PricewaterhouseCoopers LLP	1750900	43000	1220100	1177100	2971000	1-Jan-12	SAN JOSE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	8807480	97276	105766	0	8913240	1-Jan-10	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-11	HUANINA ANHUI PROVINCE	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-10	LEXINGTON	SC	SOUTH CAROLINA	USA	US Southeast
Cherry Bekaert & Holland LLP	339600	165346	165346	0	504946	31-Dec-10	ATLANTA	GA	GEORGIA	USA	US Southeast
Deloitte & Touche LLP	3487790	144280	400548	211268	3888340	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	SALT LAKE CITY	UT	UTAH	USA	US West
unknown	0	0	0	0	0	31-Dec-09	SPARTANBURG	SC	SOUTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	SEOUL	M5	KOREA (SOUTH)	KOREA (SOUTH)	Foreign
PricewaterhouseCoopers LLP	500000	0	100000	100000	600000	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1102250	57320	600120	484350	1702370	31-Dec-11	FOOTHILL RANCH	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	44456800	3221790	3750450	269314	48207200	31-Mar-09	TOKYO	M0	JAPAN	JAPAN	Foreign
unknown	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	DALLAS	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	2289000	470000	2854000	2384000	5143000	30-Apr-12	ORRVILLE	OH	OHIO	USA	US Midwest
Grant Thornton LLP	215000	5000	11000	0	226000	31-Dec-10	NORTHVILLE	MI	MICHIGAN	USA	US Midwest
PricewaterhouseCoopers LLP	1273600	0	0	0	1273600	28-Mar-10	FREMONT	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-May-11	LITHIA	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	STUART	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	125444	83117	102040	18923	227484	31-Dec-12	CALGARY	A0	ALBERTA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-12	SIMSBURY	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-10	CAMPBELL	CA	CALIFORNIA	USA	US West
KPMG LLP	460790	137245	211960	74715	672750	31-Dec-09	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	30-Sep-12	FRANKLIN	LA	LOUISIANA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	THE VILLAGES	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	5452450	697280	3071290	2374010	8523740	31-Dec-12	PRIDES CROSSING	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	320000	0	33202	33202	353202	31-Dec-11	BOISE	ID	IDAHO	USA	US West
Deloitte & Touche LLP	1909700	0	40000	40000	1949700	29-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	NEWPORT BEACH CA	X1	UNITED STATES	USA	US West
Ernst & Young LLP	1555700	66000	69000	3000	1624700	31-Dec-11	FARMINGTON	CT	CONNECTICUT	USA	US New England
Moore Stephens Hong Kong	114000	55000	58000	0	172000	30-Jun-09	SHEUNGWAN	K3	HONG KONG	HONG KONG	Foreign
unknown	0	0	0	0	0	31-Dec-11	BEIJING	F4	CHINA	CHINA	Foreign
PricewaterhouseCoopers LLP	799000	231577	231577	0	1030580	31-Mar-11	TARRYTOWN	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	8371410	226534	841653	254946	9213060	31-Dec-10	RESTON	VA	VIRGINIA	USA	US Mid Atlantic
Deloitte & Touche LLP	1000000	200000	205000	5000	1205000	31-Dec-10	BEIJING	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	13879000	469000	1288000	819000	15167000	31-Dec-12	AURORA	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	30-Jun-13	LAS VEGAS	NV	NEVADA	USA	US West
KPMG LLP	700000	0	0	0	700000	31-Dec-12	SAN RAFAEL	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Oct-11	BROOKLYN	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	3355000	411000	918000	484000	4273000	31-Oct-09	DELAWARE	OH	OHIO	USA	US Midwest
Ernst & Young LLP	1560000	264000	478000	168000	2038000	3-Aug-13	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Oct-10	CARSON CITY	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Mar-09	MARKHAM	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-10	NARBERTH	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	54000000	1000000	2000000	1000000	56000000	31-Dec-10	THE HAGUE	P7	NETHERLANDS	NETHERLANDS	Foreign
unknown	0	0	0	0	0	31-Dec-10	ALICE	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	4682000	429000	1918000	1489000	6600000	30-Sep-09	LOS ANGELES	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	0	0	0	0	0	31-Dec-12	SAO PAULO	D5	BRAZIL	BRAZIL	Foreign
MSCM LLP	220983	128867	140790	0	361773	31-Jul-10	TORONTO	A6	ONTARIO	CANADA	Canada
Moss Adams LLP	462000	69911	189478	69668	651478	31-Dec-12	WESTLAKE VILLAGE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	2940940	233404	1070320	833758	4011260	30-Jun-12	BERWYN	PA	PENNSYLVANIA	USA	US Mid Atlantic
Deloitte & Touche LLP	2400000	63110	86676	23566	2486680	31-Dec-12	BISMARCK	ND	NORTH DAKOTA	USA	US Midwest
Deloitte & Touche LLP	1325000	0	954000	954000	2279000	31-Dec-09	LEHI	UT	UTAH	USA	US West
Ernst & Young LLP	20800000	700000	800000	0	21600000	31-Dec-11	ARLINGTON	VA	VIRGINIA	USA	US Mid Atlantic
Deloitte & Touche LLP	3200000	984000	1050200	66200	4250200	31-Dec-11	GLENVIEW	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	7500000	1400000	2200000	800000	9700000	31-Dec-09	STAMFORD	CT	CONNECTICUT	USA	US New England
KPMG LLP	870000	0	8000	8000	878000	31-Dec-09	ALBANY	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	0	0	0	0	0	31-Aug-13	ST LOUIS	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	AUGUSTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	VANCOUVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-09	BELLEVUE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Mar-12	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	DANVILLE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	598000	0	34000	34000	632000	31-Dec-09	WOBURN	MA	MASSACHUSETTS	USA	US New England
KPMG LLP	424000	29000	29000	0	453000	31-Dec-10	INDIANAPOLIS	IN	INDIANA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	MANHATTAN	KS	KANSAS	USA	US Midwest
KPMG LLP	595000	28000	28000	0	623000	30-Jan-10	ALBANY	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	MELVILLE	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	521317	9000	10995	0	532312	31-Dec-09	SAN DIEGO	CA	CALIFORNIA	USA	US West
KPMG LLP	1034700	404784	1737460	1332680	2772160	31-Dec-12	HAYWARD	CA	CALIFORNIA	USA	US West
ParenteBeard LLC	148347	16710	37585	20875	185932	31-Dec-11	CHAMBERSBURG	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	781000	0	40650	39000	821650	31-Mar-11	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1148000	0	2000	0	1150000	31-Dec-10	HUNT VALLEY	MD	MARYLAND	USA	US Mid Atlantic
KPMG LLP	1069180	136000	186000	50000	1255180	31-Dec-10	CHICAGO	IL	ILLINOIS	USA	US Midwest
KPMG LLP	934500	246000	246000	0	1180500	31-Dec-09	WAYNE	NJ	NEW JERSEY	USA	US Mid Atlantic
KPMG LLP	4621980	203905	293450	74545	4915430	28-Feb-10	VICTOR	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Apr-12	CORONA	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	2456000	189000	294000	105000	2750000	28-Feb-13	HAUPPAUGE	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
KPMG LLP	1132090	42382	72382	30000	1204470	29-Jan-11	CHESAPEAKE	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	NEW HOPE	MN	MINNESOTA	USA	US Midwest
PricewaterhouseCoopers LLP	5318510	175562	204478	26851	5522980	30-Jun-12	NEW YORK	X1	UNITED STATES	USA	US West
unknown	0	0	0	0	0	30-Dec-12	BOCA RATON	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	LONG BEACH	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	605614	131833	190309	58476	795923	31-Dec-10	QUEBEC	A8	QUEBEC	CANADA	Canada
Ernst & Young LLP	3751980	249790	399080	149290	4151060	31-Dec-09	MCLEAN	VA	VIRGINIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	4613350	0	87922	43851	4701270	31-Dec-10	BANDUNG	K8	INDONESIA	INDONESIA	Foreign
unknown	0	0	0	0	0	31-Mar-09	NORTHVALE	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	2533000	241000	606000	365000	3139000	31-Dec-09	PISCATAWAY	NJ	NEW JERSEY	USA	US Mid Atlantic
KPMG LLP	6483000	316000	650900	334900	7133900	31-Jul-10	PORT WASHINGTON	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	1301000	242000	338000	13000	1639000	27-Nov-11	TRINITY	NC	NORTH CAROLINA	USA	US Southeast
Ernst & Young LLP	2372200	730173	781813	51641	3154020	31-Dec-09	CALGARY	A0	ALBERTA	CANADA	Canada
Ernst & Young LLP	992000	0	276000	276000	1268000	31-Oct-09	SANTA ANA	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	1422960	923746	1020580	96829	2443540	2-Jan-10	STAMFORD	CT	CONNECTICUT	USA	US New England
KPMG LLP	11007800	0	231464	229133	11239300	3-Apr-09	MOUNTAIN VIEW	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	4677570	239875	239875	0	4917450	31-Dec-11	Sao Paulo	D5	BRAZIL	BRAZIL	Foreign
Ernst & Young LLP	2089000	122000	125000	3000	2214000	31-Mar-12	MENTOR	OH	OHIO	USA	US Midwest
PricewaterhouseCoopers LLP	1650000	161000	579000	413000	2229000	31-Dec-12	SANTA MONICA	CA	CALIFORNIA	USA	US West
Crowe Horwath LLP	173289	0	29750	25000	203039	31-Dec-12	PULASKI	TN	TENNESSEE	USA	US Southeast
KPMG LLP	941571	0	0	0	941571	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	1260000	174000	538000	364000	1798000	31-Dec-09	SHANGHAI	F4	CHINA	CHINA	Foreign
Grant Thornton LLP	1158090	0	0	0	1158090	31-Dec-12	ZOUCHENG	F5	TAIWAN (CHINA)	TAIWAN (CHINA)	Foreign
unknown	0	0	0	0	0	30-Sep-10	NORMAN	OK	OKLAHOMA	USA	US Southwest
PricewaterhouseCoopers LLP	2378400	0	1400800	1399000	3779200	28-Sep-13	WIPPANY	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Oct-09	SUNNYVALE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1052960	0	277116	271194	1330080	30-Sep-10	PLYMOUTH	MI	MICHIGAN	USA	US Midwest
Crowe Horwath LLP	208000	2500	37910	35410	245910	31-Dec-11	GLEN HEAD	NY	NEW YORK	USA	US Mid Atlantic
Friedman LLP	175000	9000	14000	0	189000	31-Dec-11	WILMINGTON	DE	DELAWARE	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1534300	13200	183300	167800	1717600	31-Jul-12	DALLAS	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	994225	70728	87345	0	1081570	31-Dec-11	CALGARY	A0	ALBERTA	CANADA	Canada
Arnett & Foster PLLC	165000	36000	94268	32682	259268	31-Dec-11	MOOREFIELD	WV	WEST VIRGINIA	USA	US Mid Atlantic
KPMG LLP	782400	9800	9800	0	792200	31-Dec-09	FREMONT	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	953304	0	16309	16309	969613	31-Dec-11	QIDONG JIANGSU PROVINCE	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	906000	372000	763000	158000	1669000	31-Dec-11	KJ VENLO	P7	NETHERLANDS	NETHERLANDS	Foreign
PricewaterhouseCoopers LLP	7145000	517000	3682000	3165000	10827000	29-Apr-09	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1957000	744000	1629000	885000	3586000	31-Dec-11	CRANBURY	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Jul-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-May-11	PASADENA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	PLANTATION	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	1154000	337000	457000	120000	1611000	30-Jun-12	SUNNYVALE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	4777980	2642940	6485920	3815900	11263900	31-Dec-12	KANSAS CITY	MO	MISSOURI	USA	US Southeast
Ernst & Young LLP	10617000	362900	3034400	2671500	13651400	31-Dec-09	WASHINGTON	DC	DISTRICT OF COLUMBIA	USA	US Mid Atlantic
KPMG LLP	3477420	1406890	1571750	164865	5049170	31-Dec-12	XINYU CITY JIANGXI PROVINCE	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	30-Jun-11	SPRINGFIELD	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-11	ELMA	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	2690020	23250	286578	263328	2976600	30-Oct-09	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
BDO USA LLP	832733	0	0	0	832733	30-Apr-13	SPRINGFIELD	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-10	MAHWAH	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	753789	9173	218619	209446	972408	27-Jun-09	MINNETONKA	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	POINT RICHMOND	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Sep-09	DALLAS	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	638251	161753	232157	70404	870408	31-Dec-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Deloitte & Touche LLP	1813000	0	0	0	1813000	30-Jun-10	ROSEBANK JOHANNESBURG	T3	SOUTH AFRICA	SOUTH AFRICA	Foreign
unknown	0	0	0	0	0	31-Dec-11	PLANTATION	FL	FLORIDA	USA	US Southeast
Grant Thornton LLP	598730	0	2858	0	601588	31-Dec-12	DALLAS	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	646710	0	38880	34380	685590	30-Sep-11	CANTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	TSUEN WAN N.T	K3	HONG KONG	HONG KONG	Foreign
unknown	0	0	0	0	0	31-Jul-11	NEWTOWN	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	3321000	581000	581000	0	3902000	31-Jul-09	MOUNTAIN VIEW	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Apr-13	CALGARY	A0	ALBERTA	CANADA	Canada
PricewaterhouseCoopers LLP	475500	0	0	0	475500	31-Dec-10	IRVINE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	28-Sep-12	HARVEY	IL	ILLINOIS	USA	US Midwest
KPMG LLP	196835	83276	131223	47947	328058	29-Feb-12	LAVAL	A8	QUEBEC	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-10	LOS ANGELES	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-12	CAMBERWELL VICTORIA	C3	AUSTRALIA	AUSTRALIA	Foreign
Ernst & Young LLP	4267000	164000	295000	129000	4562000	31-Dec-12	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	RIDGEWOOD	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	2162500	0	729828	728223	2892330	25-Sep-10	WIPPANY	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	BROOKLYN	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	2500000	0	0	0	2500000	30-Sep-09	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Oct-10	KOWLOON	K3	HONG KONG	HONG KONG	Foreign
unknown	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1873000	83000	751000	666000	2624000	31-Dec-10	WESTLAKE VILLAGE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Jul-09	HOUSTON	TX	TEXAS	USA	US Southwest
BDO USA LLP	352000	0	29500	29500	381500	31-Dec-10	EAU CLAIRE	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	31-Jul-10	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	RALEIGH	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-10	SHELTON	CT	CONNECTICUT	USA	US New England
KPMG LLP	765000	63217	122205	58988	887205	31-Dec-11	SAN ANTONIO	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	99200	0	200000	190000	299200	31-Dec-11	CHICAGO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	SALT LAKE CITY	UT	UTAH	USA	US West
Deloitte & Touche LLP	5033620	333780	456783	123003	5490400	31-Dec-09	BIRMINGHAM	AL	ALABAMA	USA	US Southeast
KPMG LLP	1508000	0	17000	17000	1525000	31-Dec-10	MOUNT LAUREL	NJ	NEW JERSEY	USA	US Mid Atlantic
Dixon Hughes Goodman LLP	409500	26800	26800	0	436300	31-Dec-11	MOBILE	AL	ALABAMA	USA	US Southeast
Ernst & Young LLP	492695	0	0	0	492695	31-Dec-12	ATHENS	J3	GREECE	GREECE	Foreign
unknown	0	0	0	0	0	30-Sep-09	ROSEMONT	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	765000	25000	104500	79500	869500	30-Jun-09	NASHVILLE	TN	TENNESSEE	USA	US Southeast
KPMG LLP	14273000	293488	953439	350599	15226500	31-Dec-12	BEIJING	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	2202800	419100	1142800	723700	3345600	30-Nov-11	FAIRLAWN	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Oct-09	GOLDEN	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-10	WELLINGTON	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	763431	148000	192800	41300	956231	30-Jun-09	PORTSMOUTH	NH	NEW HAMPSHIRE	USA	US New England
KPMG LLP	680000	61000	95210	34210	775210	31-Dec-11	NORWICH	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	1823400	0	0	0	1823400	30-Jun-09	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	HAWTHORNE	K3	HONG KONG	HONG KONG	Foreign
Deloitte & Touche LLP	903050	0	0	0	903050	31-Dec-10	OXFORD	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	595630	0	0	0	595630	31-Dec-10	MURFREESBORO	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	31-Mar-09	CLEARWATER	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	FREEHOLD	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	800000	300000	300000	0	1100000	30-Sep-11	ATLANTA	GA	GEORGIA	USA	US Southeast
PricewaterhouseCoopers LLP	10849600	0	695489	278196	11545100	31-Dec-11	DUBLIN	L2	IRELAND	IRELAND	Foreign
PricewaterhouseCoopers LLP	2009420	22082	287060	154571	2296480	31-Dec-12	BUENOS AIRES	C1	ARGENTINA	ARGENTINA	Foreign
unknown	0	0	0	0	0	30-Nov-11	OLDSMAR	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	275000	27750	47750	0	322750	31-Dec-12	OCEAN CITY	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Sep-10	WEST CHESTER	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	3280920	0	255650	118025	3536570	26-Dec-10	THOROFARE	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	603729	0	155165	155165	758894	30-Dec-11	MENLO PARK	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	BUENOS AIRES	C1	ARGENTINA	ARGENTINA	Foreign
unknown	0	0	0	0	0	31-Dec-10	SEOUL	M5	KOREA (SOUTH)	KOREA (SOUTH)	Foreign
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	495000	46919	722880	97961	1217880	31-Dec-10	STAMFORD	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Mar-12	CARSON CITY	NV	NEVADA	USA	US West
Ernst & Young LLP	490901	0	1995	0	492896	31-Dec-09	CRANBURY	NJ	NEW JERSEY	USA	US Mid Atlantic
Grant Thornton LLP	684883	0	63035	63035	747918	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	28-Feb-13	MILFORD	CT	CONNECTICUT	USA	US New England
Ernst & Young LLP	901289	0	54500	53000	955789	31-Dec-10	BEDFORD	MA	MASSACHUSETTS	USA	US New England
SR Snodgrass AC	157544	21598	30748	9150	188292	30-Sep-09	STROUDSBURG	PA	PENNSYLVANIA	USA	US Mid Atlantic
Deloitte & Touche LLP	735898	0	0	0	735898	31-Dec-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-12	GUADALUPE	O5	MEXICO	MEXICO	Foreign
KPMG LLP	1150000	388000	388000	0	1538000	31-Dec-10	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	DEFIANCE	OH	OHIO	USA	US Midwest
KPMG LLP	312500	0	0	0	312500	30-Jun-09	INDIANAPOLIS	IN	INDIANA	USA	US Midwest
Ernst & Young LLP	506000	64000	639000	575000	1145000	31-Dec-10	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	13100000	1300000	2400000	1000000	15500000	31-Dec-12	ST PAUL	MN	MINNESOTA	USA	US Midwest
KPMG LLP	1461450	13738	113459	98071	1574900	27-Jun-10	COSTA MESA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	NEWPORT BEACH	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	986300	76000	92700	0	1079000	31-Dec-09	RUTLAND	VT	VERMONT	USA	US New England
unknown	0	0	0	0	0	31-Dec-12
Ernst & Young LLP	4200000	1800000	2500000	700000	6700000	31-Dec-11	ATLANTA	GA	GEORGIA	USA	US Southeast
BDO USA LLP	225000	0	0	0	225000	31-Dec-11	RIVERHEAD	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	MIDLOTHIAN	VA	VIRGINIA	USA	US Mid Atlantic
Ernst & Young LLP	1400000	0	90000	90000	1490000	2-Jan-10	PROVIDENCE	RI	RHODE ISLAND	USA	US New England
Grant Thornton LLP	875000	20000	175000	155000	1050000	31-Dec-09	ANDOVER	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Mar-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	DES MOINES	IA	IOWA	USA	US Midwest
Deloitte & Touche LLP	11008200	568583	725580	117394	11733800	31-Dec-09	ATHENS	J3	GREECE	GREECE	Foreign
unknown	0	0	0	0	0	30-Apr-12	CAPE TOWN	T3	SOUTH AFRICA	SOUTH AFRICA	Foreign
PricewaterhouseCoopers LLP	17262000	1961000	3620000	1637000	20882000	31-Dec-09	DEERFIELD	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	788800	116881	145481	26200	934281	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	385000	63000	142325	79325	527325	31-Dec-11	TOMS RIVER	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	5118000	498000	533000	35000	5651000	31-Dec-11	SEATTLE	WA	WASHINGTON	USA	US West
Ernst & Young LLP	4094000	891000	1107000	213000	5201000	2-Jul-10	GEORGETOWN	L2	IRELAND	IRELAND	Foreign
unknown	0	0	0	0	0	31-Dec-09	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
PricewaterhouseCoopers LLP	1299000	0	249000	247000	1548000	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	1758400	325962	369487	42025	2127890	31-Dec-12	NASHVILLE	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	SALT LAKE CITY	UT	UTAH	USA	US West
McGladrey & Pullen LLP	166000	0	64000	0	230000	31-Dec-11	BELLEVUE	WA	WASHINGTON	USA	US West
Deloitte & Touche LLP	1000060	62790	368908	304118	1368970	31-Dec-09	BOISE	ID	IDAHO	USA	US West
Deloitte & Touche LLP	746000	37310	37310	0	783310	31-Dec-09	KANSAS CITY	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	30-Sep-12	HARLEYSVILLE	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	2155100	360400	360400	0	2515500	31-Dec-09	CARMEL	IN	INDIANA	USA	US Midwest
Ernst & Young LLP	1236500	1995	93114	72834	1329610	31-Dec-12	REDWOOD SHORES	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-May-12	CHENGDU	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-10	BLAINE	WA	WASHINGTON	USA	US West
Ernst & Young LLP	1150000	0	34000	0	1184000	31-May-13	ROCHESTER	NY	NEW YORK	USA	US Mid Atlantic
Crowe Horwath LLP	196500	21300	21300	0	217800	31-Dec-11	BEDMINSTER	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	COLUMBUS	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	30-Sep-09	NEWTON	IA	IOWA	USA	US Midwest
PricewaterhouseCoopers LLP	1227050	0	701307	701307	1928360	31-Oct-11	LAS VEGAS	NV	NEVADA	USA	US West
PricewaterhouseCoopers LLP	4800000	110700	1426080	1100000	6226080	31-Dec-09	KINGSPORT	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	1561250	15000	24550	0	1585800	31-Dec-11	LOS ANGELES	CA	CALIFORNIA	USA	US West
KPMG LLP	1080250	469291	477397	8106	1557650	31-Dec-09	CALGARY	A0	ALBERTA	CANADA	Canada
Ernst & Young LLP	0	0	0	0	0	30-Sep-13	WASHINGTON	DC	DISTRICT OF COLUMBIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	605367	0	21832	21832	627199	30-Jan-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	1917200	8311	143419	135108	2060610	30-Apr-12	SUNNYVALE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1165500	202000	940975	738975	2106480	30-Jun-10	STATEN ISLAND	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	617772	21500	210100	188600	827872	31-Jul-10	CHELMSFORD	MA	MASSACHUSETTS	USA	US New England
KPMG LLP	1719500	190000	763368	573368	2482870	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	SOUTHLAKE	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	200876	79163	79163	0	280039	31-Dec-09	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	SHELTON	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	BOCA RATON	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	422000	50000	50000	0	472000	25-Dec-11	COLUMBUS	OH	OHIO	USA	US Midwest
PricewaterhouseCoopers LLP	29930000	7168000	16929000	9671000	46859000	31-Dec-09	HARTFORD	CT	CONNECTICUT	USA	US New England
HoganTaylor LLP	137000	25865	36265	10400	173265	31-Dec-09	TULSA	OK	OKLAHOMA	USA	US Southwest
Deloitte & Touche LLP	4259000	305000	875000	570000	5134000	3-Jan-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	BELLEVUE	WA	WASHINGTON	USA	US West
Ernst & Young LLP	1099000	0	190000	190000	1289000	31-Dec-11	NASSAU	C5	BAHAMAS	BAHAMAS	Foreign
KPMG LLP	2788300	3489380	3541190	51803	6329490	31-Dec-10	HERSHEY	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	4079800	265200	265200	0	4345000	31-Dec-10	JACKSON	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	WORCESTER	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	536025	0	123415	0	659440	31-Mar-13	MUBAI	K7	INDIA	INDIA	Foreign
unknown	0	0	0	0	0	31-Dec-12	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	JEFFERSONVILLE	IN	INDIANA	USA	US Midwest
Deloitte & Touche LLP	578307	0	65668	34297	643975	31-Dec-09	CALGARY	A0	ALBERTA	CANADA	Canada
KPMG LLP	102554	0	0	0	102554	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	1266480	20000	29644	9644	1296120	31-Dec-09	BLOOMFIELD HILLS	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Jul-13	SAN DIEGO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	6558000	402000	402000	0	6960000	31-Dec-11	OGDEN	UT	UTAH	USA	US West
KPMG LLP	562648	30359	136376	106018	699024	31-Dec-11	TORONTO	A6	ONTARIO	CANADA	Canada
OUM & Co LLP	260569	10407	23833	0	284402	31-Dec-11	MOUNTAIN VIEW	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Sep-09	MILFORD	MA	MASSACHUSETTS	USA	US New England
Crowe Horwath LLP	152575	14150	46610	28075	199185	31-Dec-09	ELIZABETHTOWN	KY	KENTUCKY	USA	US Mid Atlantic
KPMG LLP	515208	0	197252	197252	712460	31-Dec-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
PricewaterhouseCoopers LLP	6000000	900000	1500000	400000	7500000	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	705000	26000	26000	0	731000	25-Sep-10	ASHEVILLE	NC	NORTH CAROLINA	USA	US Southeast
Ernst & Young LLP	850000	0	0	0	850000	29-May-11	MENLO PARK	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	ROLLING MEADOWS	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	895067	4129	71234	67104	966301	31-Dec-11	VICTORIA	C3	AUSTRALIA	AUSTRALIA	Foreign
unknown	0	0	0	0	0	31-Dec-09	SEOUL	M5	KOREA (SOUTH)	KOREA (SOUTH)	Foreign
KPMG LLP	3585240	2921310	3319670	132787	6904910	31-Dec-10	BALLSBRIDGE	L2	IRELAND	IRELAND	Foreign
unknown	0	0	0	0	0	31-Dec-10	TOCCOA	GA	GEORGIA	USA	US Southeast
KPMG LLP	3300000	37000	54000	17000	3354000	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	ADDISON	TX	TEXAS	USA	US Southwest
KPMG LLP	877500	0	63850	63850	941350	3-Apr-10	PORTLAND	OR	OREGON	USA	US West
Deloitte & Touche LLP	548735	25500	275153	249653	823888	31-Mar-12	GRAND RAPIDS	MI	MICHIGAN	USA	US Midwest
PricewaterhouseCoopers LLP	601300	1800	147053	145253	748353	31-Jul-11	CHELMSFORD	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
PricewaterhouseCoopers LLP	3375450	121205	740505	619300	4115960	31-Dec-09	AUBURN HILLS	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	INDIO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	GIG HARBOR	WA	WASHINGTON	USA	US West
Deloitte & Touche LLP	0	0	0	0	0	30-Sep-13	FORT COLLINS	CO	COLORADO	USA	US West
KPMG LLP	964500	86000	86000	0	1050500	30-Apr-09	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	30-Sep-09	DENVER	F4	CHINA	CHINA	Foreign
KPMG LLP	374237	0	63753	0	437990	31-Dec-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
KPMG LLP	3940000	82000	855000	773000	4795000	31-Dec-12	GEORGETOWN	E9	CAYMAN ISLANDS	CAYMAN ISLANDS	Foreign
Grant Thornton LLP	2031300	102030	167849	65819	2199150	31-Dec-11	WHITE PLAINS	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	2914470	164100	361311	144680	3275780	31-Dec-10	CALGARY	A0	ALBERTA	CANADA	Canada
Deloitte & Touche LLP	750000	110000	117895	5500	867895	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	1900470	11000	421710	410710	2322180	30-Jun-12	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Oct-12	DURHAM	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	NORCROSS	GA	GEORGIA	USA	US Southeast
PricewaterhouseCoopers LLP	527700	0	0	0	527700	31-Dec-12	IRVING	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	385000	27500	503920	476420	888920	31-Dec-11	BOSTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	30-Jun-10	CALGARY	A0	ALBERTA	CANADA	Canada
PricewaterhouseCoopers LLP	1531800	23200	53500	1600	1585300	31-Dec-12	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
Grant Thornton LLP	2567750	0	0	0	2567750	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	CARSON CITY	NV	NEVADA	USA	US West
BDO USA LLP	2733000	60000	60000	0	2793000	31-Mar-13	RENO	NV	NEVADA	USA	US West
KPMG LLP	1800000	100000	106900	6900	1906900	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	NORCROSS	GA	GEORGIA	USA	US Southeast
PricewaterhouseCoopers LLP	1877780	0	204455	200855	2082240	31-Dec-12	THE WOODLANDS	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	7801000	584000	768000	184000	8569000	1-Jan-11	PROVIDENCE	RI	RHODE ISLAND	USA	US New England
KPMG LLP	1840000	156000	433000	277000	2273000	31-Dec-12	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1018380	0	110871	110871	1129260	31-Dec-12	AUSTIN	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	3757450	72574	734620	153390	4492070	31-Dec-11	BRUSSELS	C9	BELGIUM	BELGIUM	Foreign
Deloitte & Touche LLP	4809700	479100	527800	48700	5337500	31-Dec-10	MOSCOW	1Z	RUSSIA	RUSSIA	Foreign
unknown	0	0	0	0	0	31-Dec-10	FLEMINGTON	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Sep-11	DANBURY	CT	CONNECTICUT	USA	US New England
PricewaterhouseCoopers LLP	1509000	38000	338400	295200	1847400	31-Dec-11	RENO	NV	NEVADA	USA	US West
Smythe Ratcliffe LLP	148210	48753	131633	7801	279843	31-Oct-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-09	LAS VEGAS	NV	NEVADA	USA	US West
Ernst & Young LLP	748000	0	188000	188000	936000	31-Dec-12	RAMAT GAN	L3	ISRAEL	ISRAEL	Foreign
KPMG LLP	2251000	107000	267000	160000	2518000	31-Dec-12	TEMPE	AZ	ARIZONA	USA	US Southwest
KPMG LLP	392321	0	0	0	392321	31-Dec-09	OMAHA	NE	NEBRASKA	USA	US Midwest
BDO USA LLP	1159000	0	18000	18000	1177000	31-Dec-10	WHITE PLAINS	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	374206	181106	287251	72562	661456	31-Dec-11	MINAS GERAIS	D5	BRAZIL	BRAZIL	Foreign
KPMG LLP	1429000	66000	66000	0	1495000	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	731262	2000	172005	170005	903267	31-Mar-13	DANVERS	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	1600000	100000	900000	800000	2500000	25-Dec-11	SUNNYVALE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	473000	21100	228710	207610	701710	30-Jan-10	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
PricewaterhouseCoopers LLP	1211000	364000	365500	0	1576500	31-Dec-12	LAKE SUCCESS	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	MIAMI	FL	FLORIDA	USA	US Southeast
KPMG LLP	1495940	0	99466	99466	1595400	31-Dec-11	SANTA BARBARA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	MEMPHIS	TN	TENNESSEE	USA	US Southeast
Dixon Hughes PLLC	378669	45140	72065	26925	450734	31-Dec-09	COLUMBIA	SC	SOUTH CAROLINA	USA	US Southeast
Ernst & Young LLP	2120000	13000	388000	375000	2508000	31-Aug-13	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	CARLSBAD	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	410000	28500	155450	126950	565450	29-Dec-12	BOSTON	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	565219	0	0	0	565219	31-Dec-12	FORT WORTH	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	786000	97300	147900	50600	933900	31-Dec-12	MANSFIELD	OH	OHIO	USA	US Midwest
Moore Stephens Hong Kong	479000	0	2000	2000	481000	31-Dec-12	ROAD TOWN	D8	VIRGIN ISLANDS (BRITISH)	VIRGIN ISLANDS (BRITISH)	Foreign
Deloitte & Touche LLP	1799450	492103	648517	0	2447970	31-Dec-10	PORTLAND	OR	OREGON	USA	US West
Ernst & Young LLP	752241	1995	152395	150400	904636	30-Jan-10	FT MYERS	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	SEOUL	M5	KOREA (SOUTH)	KOREA (SOUTH)	Foreign
BDO USA LLP	328000	0	0	0	328000	31-Dec-11	GRAND CAYMAN	E9	CAYMAN ISLANDS	CAYMAN ISLANDS	Foreign
PricewaterhouseCoopers LLP	1310900	0	0	0	1310900	31-Dec-10	SAN JOSE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1090000	127000	471000	344000	1561000	29-Jan-11	PLEASANTON	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1414100	22000	65572	43572	1479670	31-Dec-10	ST. LOUIS	MO	MISSOURI	USA	US Southeast
Deloitte & Touche LLP	6684980	24024	963283	901364	7648260	31-Dec-10	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
McGladrey & Pullen LLP	720000	80000	80000	0	800000	31-Dec-09	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
PricewaterhouseCoopers LLP	11778000	643000	706000	0	12484000	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	NORTON	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	2393350	152099	418863	263783	2812210	31-Dec-09	GREENWOOD VILLAGE	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-10	TIANJIN P.R.	F4	CHINA	CHINA	Foreign
PricewaterhouseCoopers LLP	2673700	277825	2154690	1845600	4828390	31-Dec-10	FRAZER	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	219389	108232	122273	14041	341662	31-Jan-11	TORONTO	A6	ONTARIO	CANADA	Canada
Yount Hyde & Barbour PC	155075	21050	31400	10350	186475	31-Dec-12	ARLINGTON	VA	VIRGINIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	699761	30000	36800	5000	736561	31-Dec-10	LEXINGTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	30-Sep-09	PALO ALTO	CA	CALIFORNIA	USA	US West
BDO USA LLP	525000	117000	162129	45129	687129	30-Sep-10	AUSTIN	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	JUNEAU	AK	ALASKA	USA	US West
McGladrey LLP	1180460	20320	24320	4000	1204780	30-Apr-13	RUTLAND	VT	VERMONT	USA	US New England
Weinberg & Company LLC/PA (FL,CA)	600000	0	0	0	600000	31-Mar-11	SHANGHAI	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-09	VALLEY COTTAGE	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	1095000	0	365000	365000	1460000	31-Dec-12	NEWPORT BEACH	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	5653990	0	32872	32872	5686860	30-Jun-13	NEW YORK	X1	UNITED STATES	USA	US West
Ernst & Young LLP	642000	0	19000	19000	661000	31-Dec-10	MENLO PARK	CA	CALIFORNIA	USA	US West
KPMG LLP	4228000	110000	739000	629000	4967000	31-Dec-12	LANCASTER	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	27-Nov-11	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-11	INDIANAPOLIS	IN	INDIANA	USA	US Midwest
Squar Milner Peterson Miranda & Williamson LLP	108181	18289	33530	4611	141711	30-Sep-13	POWAY	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	9600000	600000	700000	100000	10300000	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	11594000	1095000	1561000	358000	13155000	31-Dec-11	AURORA	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-10	LAWRENCEVILLE	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	1798400	82500	686300	603800	2484700	3-Jan-09	WESTFORD	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-12	Livermore	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1446150	140000	754900	614900	2201050	31-Dec-11	DALLAS	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	11560000	60000	1198000	875000	12758000	31-Dec-12	WESTPORT	CT	CONNECTICUT	USA	US New England
BDO Seidman LLP	495727	0	0	0	495727	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	6668000	103000	651000	452000	7319000	31-Jan-10	LONG BEACH	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1969950	0	232795	230995	2202750	31-Dec-12	AUSTIN	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	321750	0	18785	16985	340535	31-Dec-12	SALT LAKE CITY	UT	UTAH	USA	US West
unknown	0	0	0	0	0	31-Dec-10	SUNNY ISLES BEACH	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	DALLAS	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	2393800	52292	199908	17600	2593710	31-Dec-09	BISMARCK	ND	NORTH DAKOTA	USA	US Midwest
PricewaterhouseCoopers LLP	1837000	0	89000	81000	1926000	31-Dec-11	ALBUQUERQUE	NM	NEW MEXICO	USA	US Southwest
unknown	0	0	0	0	0	30-Jun-09	CARSON CITY	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	MELVILLE	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	PITTSFORD	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	289000	0	94330	94330	383330	31-Dec-12	GLENS FALLS	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	POMPANO BEACH	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	MURRAY HILL	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Sep-11	MIAMI	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-11	MARINA DEL REY	CA	CALIFORNIA	USA	US West
Yount Hyde & Barbour PC	184395	32119	56139	24020	240534	31-Dec-12	WEST POINT	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	BOZEMAN	MT	MONTANA	USA	US West
Deloitte & Touche LLP	1942000	428000	477000	49000	2419000	31-Dec-11	JERSEY CITY	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	441000	0	0	0	441000	31-Dec-09	LEXINGTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-11	DEFIANCE	OH	OHIO	USA	US Midwest
Ernst & Young LLP	716709	35876	35876	0	752585	31-Dec-09	SAN DIEGO	X1	UNITED STATES	USA	US West
unknown	0	0	0	0	0	30-Apr-11	TUCSON	AZ	ARIZONA	USA	US Southwest
Ernst & Young LLP	280000	0	0	0	280000	31-Dec-09	RICHMOND	VA	VIRGINIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	479000	0	0	0	479000	31-Dec-12	WOBURN	MA	MASSACHUSETTS	USA	US New England
KPMG LLP	1622100	6000	112000	104000	1734100	28-Sep-12	WOBURN	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	578307	0	65668	34297	643975	31-Dec-09	CALGARY	A0	ALBERTA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-11	EL DORADO HILLS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	PERRYSBURG	OH	OHIO	USA	US Midwest
Deloitte & Touche LLP	1026830	0	181498	0	1208320	30-Dec-11	TACOMA	WA	WASHINGTON	USA	US West
KPMG LLP	14285000	7034000	9381000	0	23666000	30-Jun-11	MELBOURNE	C3	AUSTRALIA	AUSTRALIA	Foreign
unknown	0	0	0	0	0	31-Dec-12	KOWLOON	K3	HONG KONG	HONG KONG	Foreign
BDO USA LLP	272494	0	0	0	272494	31-Dec-12	IRVINE	CA	CALIFORNIA	USA	US West
KPMG LLP	440000	30000	85300	50000	525300	31-Dec-11	MCLEAN	VA	VIRGINIA	USA	US Mid Atlantic
Moore Stephens Hong Kong	310347	0	80783	0	391130	31-Dec-12	HSINCHU	F5	TAIWAN (CHINA)	TAIWAN (CHINA)	Foreign
Ernst & Young LLP	1601000	0	223000	223000	1824000	31-Dec-09	TEL AVIV	L3	ISRAEL	ISRAEL	Foreign
unknown	0	0	0	0	0	31-Mar-11	MOONACHIE	NJ	NEW JERSEY	USA	US Mid Atlantic
Schneider Downs & Company Inc	382019	75840	93420	17580	475439	31-Dec-12	BRIDGEVILLE	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	21727800	395828	609789	149773	22337500	31-Dec-09	TOKYO	M0	JAPAN	JAPAN	Foreign
PricewaterhouseCoopers LLP	1759820	1672670	2157180	482573	3917000	31-Dec-11	BEACHWOOD	OH	OHIO	USA	US Midwest
Ernst & Young LLP	1104880	2000	31125	27000	1136000	31-Dec-12	RICHFIELD	OH	OHIO	USA	US Midwest
PricewaterhouseCoopers LLP	396500	4100	35000	30900	431500	31-Jan-13	SIOUX FALLS	SD	SOUTH DAKOTA	USA	US Midwest
Crowe Horwath HK CPA Ltd	399000	15500	15500	0	414500	31-Dec-11	DANYANG CITY JIANGSU PROVINCE	F4	CHINA	CHINA	Foreign
Deloitte & Touche LLP	1128950	0	322088	322088	1451040	31-Dec-09	LIVONIA	MI	MICHIGAN	USA	US Midwest
Deloitte & Touche LLP	621990	0	0	0	621990	31-Dec-09	SANTIAGO	F3	CHILE	CHILE	Foreign
unknown	0	0	0	0	0	31-Dec-09	FRISCO	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	5400000	600000	1000000	400000	6400000	31-Dec-09	STAMFORD	CT	CONNECTICUT	USA	US New England
PricewaterhouseCoopers LLP	8022000	1017000	1139000	82000	9161000	31-Dec-09	SAN JOSE	CA	CALIFORNIA	USA	US West
BDO USA LLP	384936	0	0	0	384936	30-Sep-12	GREAT NECK	NY	NEW YORK	USA	US Mid Atlantic
BDO USA LLP	250000	0	0	0	250000	31-Dec-10	MIDLAND	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Mar-10	HENAN PROVINCE	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	1214000	12000	94000	82000	1308000	31-Jan-09	ATLANTA	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	1035600	0	0	0	1035600	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
Grant Thornton LLP	741335	22108	37953	15845	779288	31-Dec-11	OKLAHOMA CITY	OK	OKLAHOMA	USA	US Southwest
Ernst & Young LLP	1055110	35500	625432	554932	1680540	31-Dec-12	ATLANTA	GA	GEORGIA	USA	US Southeast
PricewaterhouseCoopers LLP	676336	43966	284307	0	960643	3-Feb-13	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	30-Apr-11	CARSON CITY	NV	NEVADA	USA	US West
BDO USA LLP	478580	0	14400	0	492980	31-Dec-10	GLEN ALLEN	VA	VIRGINIA	USA	US Mid Atlantic
Deloitte & Touche LLP	1360000	0	191565	191565	1551560	31-Dec-10	WOODCLIFF LAKE	NJ	NEW JERSEY	USA	US Mid Atlantic
KPMG LLP	105000	0	8000	8000	113000	31-Dec-11	KFAR SAVA	L3	ISRAEL	ISRAEL	Foreign
Ernst & Young LLP	1058000	36000	356000	320000	1414000	31-Mar-10	CHANDLER	AZ	ARIZONA	USA	US Southwest
PricewaterhouseCoopers LLP	16509700	600353	3301940	1801060	19811600	31-Dec-12	TORONTO	A6	ONTARIO	CANADA	Canada
PricewaterhouseCoopers LLP	19279000	2542000	2851000	274000	22130000	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Deloitte & Touche LLP	2047000	310784	385784	75000	2432780	2-Feb-13	SEATTLE	WA	WASHINGTON	USA	US West
KPMG LLP	731000	0	0	0	731000	31-Mar-12	Hung Hom Kowloon	K3	HONG KONG	HONG KONG	Foreign
unknown	0	0	0	0	0	31-Dec-10	WILMINGTON	DE	DELAWARE	USA	US Mid Atlantic
Ernst & Young LLP	8100000	2700000	12400000	9700000	20500000	31-Dec-10	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1240000	0	51983	50165	1291980	31-Dec-11	NEW HAVEN	CT	CONNECTICUT	USA	US New England
PricewaterhouseCoopers LLP	2366170	299200	558005	216905	2924180	31-Dec-11	MONTREAL	A8	QUEBEC	CANADA	Canada
PricewaterhouseCoopers LLP	7945000	0	1335000	1335000	9280000	31-Dec-09	DOWNERS GROVE	IL	ILLINOIS	USA	US Midwest
McGladrey & Pullen LLP	268250	6500	6500	0	274750	31-Dec-11	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	28-Jun-13	SPRINGFIELD	VA	VIRGINIA	USA	US Mid Atlantic
Grant Thornton LLP	720391	0	0	0	720391	31-Dec-10	OKLAHOMA CITY	OK	OKLAHOMA	USA	US Southwest
PricewaterhouseCoopers LLP	2192250	0	451554	439824	2643810	2-Apr-11	SANTA CRUZ	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	2301000	145000	233000	42000	2534000	25-Dec-10	DENVER	CO	COLORADO	USA	US West
Grant Thornton LLP	658618	0	90638	90638	749256	31-Dec-11	MIDLAND	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	835000	0	0	0	835000	31-Dec-10	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
Ernst & Young LLP	1263000	0	142000	142000	1405000	31-Dec-10	NASSAU	C5	BAHAMAS	BAHAMAS	Foreign
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	DIXON	CA	CALIFORNIA	USA	US West
Vavrinek Trine Day & Company LLP	262000	13250	77750	64500	339750	31-Dec-12	PORTERVILLE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	11703300	643038	771645	0	12474900	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	2273000	1187000	1897000	710000	4170000	31-Dec-09	ST LOUIS	MO	MISSOURI	USA	US Southeast
BDO Seidman LLP	916153	0	28013	28013	944166	31-Dec-09	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
unknown	0	0	0	0	0	31-Dec-10	KIRKLAND	WA	WASHINGTON	USA	US West
Crowe Horwath LLP	281175	0	0	0	281175	31-Dec-12	OLYMPIA	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	30-Sep-09	E SYRACUSE	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-10	EDMONTON	A0	ALBERTA	CANADA	Canada
KPMG LLP	802500	60000	67160	7160	869660	31-Dec-11	MIDLAND	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	LOUISVILLE	KY	KENTUCKY	USA	US Mid Atlantic
PKF Hong Kong	212500	5967	5967	0	218467	30-Sep-10	SHENZHEN	F4	CHINA	CHINA	Foreign
McGladrey & Pullen LLP	314600	20000	92470	72470	407070	30-Apr-09	PRINCETON	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	998000	0	132000	127000	1130000	31-Dec-09	BOSTON	MA	MASSACHUSETTS	USA	US New England
KPMG LLP	579397	0	111319	111319	690716	31-Mar-10	CHICAGO	IL	ILLINOIS	USA	US Midwest
Plante & Moran PLLC	75750	0	41850	26850	117600	31-Dec-10	COLUMBUS	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	OAKDALE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-09	HILLSIDE	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	6632990	527625	1055250	452250	7688240	31-Dec-09	MONTEREY	O5	MEXICO	MEXICO	Foreign
unknown	0	0	0	0	0	30-Jun-09	SURFSIDE	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	1496000	14200	34200	15000	1530200	30-Apr-11	KENT	WA	WASHINGTON	USA	US West
Yount Hyde & Barbour PC	184395	32119	56139	24020	240534	31-Dec-12	WEST POINT	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-09	FUTIAN DISTRICT SHENZHEN	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Mar-09	RENO	NV	NEVADA	USA	US West
Ernst & Young LLP	502281	0	31150	31150	533431	31-Dec-10	PHOENIX	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	31-May-10	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	UPPER GALILEE	L3	ISRAEL	ISRAEL	Foreign
Ernst & Young LLP	3400000	1000000	1200000	200000	4600000	31-Dec-11	STAMFORD	CT	CONNECTICUT	USA	US New England
Deloitte & Touche LLP	728000	99900	477528	377628	1205530	31-Dec-12	BIRMINGHAM	AL	ALABAMA	USA	US Southeast
PricewaterhouseCoopers LLP	500000	0	0	0	500000	31-Dec-09	MONTE CARLO MC	O9	MONACO	MONACO	Foreign
PricewaterhouseCoopers LLP	709000	60000	70000	0	779000	31-Dec-12	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	1984620	458275	798092	334554	2782710	30-Jun-09	LAKE SUCCESS	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	CAMBRIDGE	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	628256	77320	186020	93700	814276	2-Jan-11	BANNOCKBURN	IL	ILLINOIS	USA	US Midwest
KPMG LLP	0	0	0	0	0	30-Sep-13	DENTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	FORT LAUDERDALE	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	1077390	144189	554684	410495	1632070	30-Jun-10	MEMPHIS	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	30-Sep-09	GREAT NECK	NY	NEW YORK	USA	US Mid Atlantic
Elliott Davis LLC/PLLC	442960	94367	117167	22800	560127	31-Dec-09	GLEN ALLEN	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Sep-12	E SYRACUSE	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	1109530	2000	86223	84223	1195750	31-Dec-11	GREENWICH	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Mar-09	DENVER	CO	COLORADO	USA	US West
Deloitte & Touche LLP	3007460	414562	994949	173362	4002410	31-Dec-09	MEXICO CITY	O5	MEXICO	MEXICO	Foreign
Deloitte & Touche LLP	2347000	228000	442000	55000	2789000	31-Dec-12	CHICAGO	IL	ILLINOIS	USA	US Midwest
Grant Thornton LLP	587239	188142	243702	55560	830941	30-Sep-09	WHITE PLAINS	NY	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	428000	0	269000	141000	697000	31-Mar-11	PLYMOUTH	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Oct-09	TEL AVIV	L3	ISRAEL	ISRAEL	Foreign
Deloitte & Touche LLP	420622	27200	89250	62050	509872	31-Dec-09	BROWN DEER	WI	WISCONSIN	USA	US Midwest
KPMG LLP	114179	44273	80665	12308	194844	31-Dec-09	TORONTO	A6	ONTARIO	CANADA	Canada
KPMG LLP	1349100	19000	305319	286319	1654420	31-Dec-12	BATON ROUGE	LA	LOUISIANA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	DULUTH	GA	GEORGIA	USA	US Southeast
Deloitte & Touche LLP	1720000	0	11300	0	1731300	30-Jun-13	ROSEBANK JOHANNESBURG	T3	SOUTH AFRICA	SOUTH AFRICA	Foreign
unknown	0	0	0	0	0	31-Dec-09	IRVINE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	3526000	354000	416000	56000	3942000	29-Dec-12	DENVER	CO	COLORADO	USA	US West
Ernst & Young LLP	822000	0	1995	0	823995	2-Feb-13	BOLINGBROOK	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	3569250	368200	403156	21591	3972410	31-Dec-12	CHICAGO	IL	ILLINOIS	USA	US Midwest
Crowe Horwath LLP	334698	129750	173730	43980	508428	31-Dec-11	IRVINE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	574460	380935	780975	357000	1355440	31-Dec-10	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
Crowe Horwath LLP	331000	44000	86964	40455	417964	31-Dec-11	DEFIANCE	OH	OHIO	USA	US Midwest
Grant Thornton LLP	0	0	0	0	0	30-Sep-13	CINCINNATI	OH	OHIO	USA	US Midwest
Deloitte & Touche LLP	1130000	31200	367020	333820	1497020	31-Dec-11	FERGUS FALLS	MN	MINNESOTA	USA	US Midwest
Ernst & Young LLP	750000	0	0	0	750000	31-Dec-11	CHICAGO	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	0	0	0	0	0	31-Jul-10	OVERLAND PARK	KS	KANSAS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	SHENYANG	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-10	SALT LAKE CITY	UT	UTAH	USA	US West
Ernst & Young LLP	3200000	500000	900000	400000	4100000	31-Mar-11	BERWYN	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	3267000	129000	129000	0	3396000	30-Jun-10	MIAMI	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	30-Nov-11	CENTURY CITY	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1523000	165000	833000	130000	2356000	28-Jul-12	DALLAS	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	6745560	15817	50672	34855	6796230	31-Dec-12	SCHIPHOL AIRPORT	P7	NETHERLANDS	NETHERLANDS	Foreign
unknown	0	0	0	0	0	31-Dec-10	RENO	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	JUNEAU	AK	ALASKA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	TUALATIN	OR	OREGON	USA	US West
unknown	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	570000	25000	26500	0	596500	31-Dec-10	BALA CYNWYD	PA	PENNSYLVANIA	USA	US Mid Atlantic
ParenteBeard LLC	227069	15600	32173	16573	259242	31-Dec-11	HARRISBURG	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	1970750	810394	1084780	177193	3055530	31-Dec-12	SAO PAULO	D5	BRAZIL	BRAZIL	Foreign
Ernst & Young LLP	1225160	51802	267409	215607	1492570	31-Dec-11	SEATTLE	WA	WASHINGTON	USA	US West
Deloitte & Touche LLP	54973800	2263620	5400360	2716350	60374100	31-Mar-10	TOKYO	M0	JAPAN	JAPAN	Foreign
Deloitte & Touche LLP	650794	0	31948	31948	682742	1-Oct-10	NEWPORT BEACH	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	390000	46000	84000	38000	474000	29-Mar-09	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	LONG BEACH	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	865445	26910	134550	107640	999995	31-Dec-12	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
Hein & Associates LLP	273025	39927	39927	0	312952	31-Dec-12	WAKE FOREST	NC	NORTH CAROLINA	USA	US Southeast
Ernst & Young LLP	1466000	177000	1168000	991000	2634000	31-Dec-09	REDWOOD CITY	CA	CALIFORNIA	USA	US West
KPMG LLP	1647080	0	12782	12782	1659860	30-Nov-12	FREMONT	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	TYLER	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1923000	36000	56000	18000	1979000	31-Aug-10	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Jan-09	BROOMFIELD	CO	COLORADO	USA	US West
Grant Thornton LLP	251480	0	0	0	251480	2-Oct-10	MOUNT AIRY	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	SAN ANTONIO	TX	TEXAS	USA	US Southwest
KPMG LLP	1617000	237000	377000	140000	1994000	30-Jun-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1161000	7000	257000	248000	1418000	28-Feb-09	SAN MATEO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	YORK	PA	PENNSYLVANIA	USA	US Mid Atlantic
Deloitte & Touche LLP	2800000	200000	600000	400000	3400000	28-Feb-09	CAMP HILL	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	1212700	0	0	0	1212700	31-Dec-09	HILLSBORO	OR	OREGON	USA	US West
Deloitte & Touche LLP	93951	0	0	0	93951	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	839300	22620	266880	242789	1106180	31-Dec-11	Greenwich	ct	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-10	ST. PETERSBURG	FL	FLORIDA	USA	US Southeast
KPMG LLP	505530	56000	128225	70575	633755	31-Dec-12	EL DORADO	AR	ARKANSAS	USA	US Southeast
Ernst & Young LLP	983000	12000	387000	269000	1370000	31-Dec-11	OR YEHUDA	L3	ISRAEL	ISRAEL	Foreign
KPMG LLP	782000	0	39150	37500	821150	31-Mar-12	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	3783480	0	288329	288329	4071810	31-Dec-12	HARVEY	LA	LOUISIANA	USA	US Southeast
PricewaterhouseCoopers LLP	802700	0	28300	28300	831000	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	400000	0	55801	19301	455801	31-Dec-10	BOTHELL	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-09	WALTHAM	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	4600000	200000	1500000	1200000	6100000	31-Dec-11	MALVERN	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	IRVINE	CA	CALIFORNIA	USA	US West
Baker Tilly Virchow Krause LLP	1632970	0	46750	46750	1679720	31-Dec-10	TROY	MI	MICHIGAN	USA	US Midwest
Ernst & Young LLP	5362000	173000	458000	285000	5820000	31-Dec-09	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
Ernst & Young LLP	488800	29500	89000	59500	577800	31-Dec-09	KENT	OH	OHIO	USA	US Midwest
Deloitte & Touche LLP	28170000	0	917000	908000	29087000	31-Jan-10	MELVILLE	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	RICHARDSON	TX	TEXAS	USA	US Southwest
SR Snodgrass AC	202263	30392	106601	50209	308864	31-Dec-11	ELLWOOD CITY	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	35889	0	0	0	35889	31-Oct-09	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
Ernst & Young LLP	22700000	4800000	9600000	4000000	32300000	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	23867	0	0	0	23867	31-Oct-12	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
Ernst & Young LLP	49830300	5603940	6221230	605178	56051600	31-Mar-13	CHIYODA-KU TOKYO	M0	JAPAN	JAPAN	Foreign
Grant Thornton LLP	2707000	0	0	0	2707000	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	YUKON	OK	OKLAHOMA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	CULVER CITY	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	Spokane	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-10	BETHLEHEM	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	5259500	13810	121650	107840	5381150	31-Dec-11	ST MICHAEL	C8	BARBADOS	BARBADOS	Foreign
PricewaterhouseCoopers LLP	8289950	39000	897700	856000	9187650	30-Sep-11	COVINGTON	KY	KENTUCKY	USA	US Mid Atlantic
Ernst & Young LLP	1375100	97000	97000	0	1472100	31-Dec-11	ST. LOUIS	MO	MISSOURI	USA	US Southeast
Deloitte & Touche LLP	10799000	871000	871000	0	11670000	31-Dec-11	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	KEYPORT	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	628521	0	17792	16500	646313	31-Dec-10	BURLINGTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-12	RALEIGH	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	NEWARK	NJ	NEW JERSEY	USA	US Mid Atlantic
Child Van Wagoner & Bradshaw PLLC	167512	0	5000	5000	172512	30-Jun-11	TAIYAN CITY	F4	CHINA	CHINA	Foreign
Deloitte & Touche LLP	28376000	18639100	46458700	5285720	74834700	31-Dec-11	MADRID	U3	SPAIN	SPAIN	Foreign
Ernst & Young LLP	910824	0	6794	6794	917618	31-Dec-10	BRISBANE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	5192500	487800	4054200	3566400	9246700	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	2339200	182000	182000	0	2521200	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	228519	30909	269120	95329	497639	30-Jun-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	1856380	180481	355716	118917	2212100	31-Dec-10	FORT LAUDERDALE	FL	FLORIDA	USA	US Southeast
KPMG LLP	1903000	110000	403000	293000	2306000	30-Apr-11	HOBOKEN	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	494000	25000	65000	40000	559000	31-Dec-11	WILMINGTON	DE	DELAWARE	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	RIVERSIDE	CA	CALIFORNIA	USA	US West
Tait Weller & Baker LLP	18000	0	2000	2000	20000	31-Dec-12	SAN JOSE	CA	CALIFORNIA	USA	US West
De Joya Griffith & Company LLC	48700	0	0	0	48700	28-Feb-10	THE WOODLANDS	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	699000	0	3402000	3402000	4101000	31-Dec-11	BETHESDA	MD	MARYLAND	USA	US Mid Atlantic
Deloitte & Touche LLP	459400	14025	39405	14675	498805	28-Jan-12	EVANSVILLE	IN	INDIANA	USA	US Midwest
Ernst & Young LLP	7693000	747000	4330000	3583000	12023000	31-Dec-12	VAN BUREN TOWNSHIP	MI	MICHIGAN	USA	US Midwest
Ernst & Young LLP	1575790	0	43309	41247	1619100	31-Dec-12	BEIJING	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	3252750	0	40191	40191	3292940	31-Dec-10	ATHENS	J3	GREECE	GREECE	Foreign
KPMG LLP	1964000	31000	122000	91000	2086000	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	234000	0	31425	30000	265425	31-Dec-10	LA JOLLA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-11	OAKLAND	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	WEST JORDAN	UT	UTAH	USA	US West
Friedman LLP	240000	6000	28000	3000	268000	31-Dec-10	WILMINGTON	DE	DELAWARE	USA	US Mid Atlantic
KPMG LLP	356500	11550	49550	38000	406050	31-Dec-09	MEDFORD	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	1189250	0	73503	71703	1262750	31-Dec-10	UTICA	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	5100000	900000	1300000	400000	6400000	31-Dec-12	SCHAUMBURG	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	17400000	2600000	6700000	4100000	24100000	1-Oct-11	BURBANK	CA	CALIFORNIA	USA	US West
Crowe Horwath LLP	284000	29500	66900	37400	350900	31-Dec-12	REDDING	CA	CALIFORNIA	USA	US West
KPMG LLP	833771	0	0	0	833771	31-Jan-09	SAVANNAH	GA	GEORGIA	USA	US Southeast
Pannell Kerr Forster (PKF) PC (TX)	342368	0	49797	0	392165	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	2714000	73000	125100	52100	2839100	31-Dec-10	OKLAHOMA CITY	OK	OKLAHOMA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	HAYWARD	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Sep-10	NANGANG DISTRICT HARBIN	F4	CHINA	CHINA	Foreign
Dixon Hughes PLLC	391455	25000	76575	51575	468030	31-Dec-10	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	DULUTH	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	PASADENA	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	2620800	269500	767200	497700	3388000	31-Dec-11	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	CARLSBAD	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	LEXINGTON	KY	KENTUCKY	USA	US Mid Atlantic
KPMG LLP	972500	32500	47945	0	1020440	31-Dec-10	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Sep-10	KANSAS CITY	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	31-Mar-10	DEERFIELD BEACH	FL	FLORIDA	USA	US Southeast
KPMG LLP	3205880	135079	343202	181106	3549090	31-Dec-12	TORONTO	A6	ONTARIO	CANADA	Canada
KPMG LLP	100600	0	0	0	100600	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	7924000	666000	1044000	322000	8968000	31-May-10	MEMPHIS	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	LONE TREE	CO	COLORADO	USA	US West
PricewaterhouseCoopers LLP	23200000	5000000	9000000	3900000	32200000	31-Dec-10	PEORIA	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	1632740	8577	368077	359500	2000820	31-Dec-09	YORK	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	8517460	283796	497844	122669	9015300	2-Jan-09	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	SALT LAKE CITY	UT	UTAH	USA	US West
KPMG LLP	1068000	462460	462460	0	1530460	31-Dec-12	CHANGZHOU	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	29-Dec-12	MINNETONKA	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	WHEAT RIDGE	CO	COLORADO	USA	US West
Ernst & Young LLP	100000	0	0	0	100000	30-Sep-09	KANSAS CITY	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-13	LOS ANGELES	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	GAINESVILLE	GA	GEORGIA	USA	US Southeast
Deloitte & Touche LLP	605000	0	0	0	605000	31-Dec-10	DENVER	CO	COLORADO	USA	US West
KPMG LLP	1166250	30000	254705	224705	1420960	27-Mar-09	JACKSONVILLE	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	987343	27700	107877	15008	1095220	31-Dec-10	FT WORTH	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	16050000	0	495000	493000	16545000	24-Sep-10	CH-8200 SCHAFFHAUSEN	V8	SWITZERLAND	SWITZERLAND	Foreign
Ernst & Young LLP	475000	465000	616000	151000	1091000	31-Dec-11	CONSHOHOCKEN	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	TYLER	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	473038	156646	177722	21076	650760	31-Dec-12	GOLD HILL	NV	NEVADA	USA	US West
PricewaterhouseCoopers LLP	1600000	100000	900000	800000	2500000	25-Dec-11	SUNNYVALE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	596555	74500	74500	0	671055	31-Dec-11	ROCKLAND	MA	MASSACHUSETTS	USA	US New England
BDO USA LLP	1328500	0	0	0	1328500	30-Apr-11	SPRINGFIELD	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	2554000	356000	1269000	201000	3823000	31-Dec-10	LIMA	D0	BERMUDA	BERMUDA	Foreign
unknown	0	0	0	0	0	30-Sep-13	DEERFIELD	IL	ILLINOIS	USA	US Midwest
KPMG LLP	3830220	24258	378852	163255	4209070	28-Feb-13	VICTOR	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	29-Feb-12	THE WOODLANDS	TX	TEXAS	USA	US Southwest
KPMG LLP	6523000	100000	1825000	1725000	8348000	30-Jun-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	714749	42028	302017	259989	1016770	30-Sep-12	KOKOMO	IN	INDIANA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	BRIDGEPORT	WV	WEST VIRGINIA	USA	US Mid Atlantic
KPMG LLP	1191000	575000	575000	0	1766000	31-Dec-11	BAODING	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-11	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	1776350	123350	330735	207385	2107080	31-Dec-12	FINDLAY	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	BRIDGEWATER	NJ	NEW JERSEY	USA	US Mid Atlantic
KPMG LLP	5700000	500000	600000	100000	6300000	30-Sep-10	ALLENTOWN	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	35400000	4400000	10900000	6500000	46300000	31-Dec-10	FAIRFIELD	CT	CONNECTICUT	USA	US New England
Deloitte & Touche LLP	2087000	108000	472000	364000	2559000	3-Jan-10	CAMARILLO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	479350	0	32400	30000	511750	31-Aug-10	NORWALK	CT	CONNECTICUT	USA	US New England
Deloitte & Touche LLP	1163800	33908	41458	0	1205260	2-Feb-13	SANDPOINT	ID	IDAHO	USA	US West
Deloitte & Touche LLP	2700000	0	100000	0	2800000	31-Dec-11	TAIPEI	F5	TAIWAN (CHINA)	TAIWAN (CHINA)	Foreign
PricewaterhouseCoopers LLP	1455020	10755	166568	152213	1621590	31-Dec-11	SAN JOSE	CA	CALIFORNIA	USA	US West
MacKay LLP	46603	27773	36717	8944	83320	31-May-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	4000000	100000	600000	500000	4600000	1-Jan-10	CORAL GABLES	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	30-Apr-09	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1141090	40089	578925	536141	1720010	31-Dec-12	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
McGladrey & Pullen LLP	300000	0	0	0	300000	31-Dec-09	SAINT PETERSBURG	FL	FLORIDA	USA	US Southeast
KPMG LLP	1053250	0	0	0	1053250	31-Dec-10	SEATTLE	WA	WASHINGTON	USA	US West
Ernst & Young LLP	1058880	0	1995	0	1060870	31-Dec-10	MEMPHIS	TN	TENNESSEE	USA	US Southeast
PricewaterhouseCoopers LLP	1882690	0	601013	596753	2483700	30-Jun-10	MILPITAS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	METAIRIE	LA	LOUISIANA	USA	US Southeast
Deloitte & Touche LLP	771000	188000	379000	191000	1150000	30-Dec-12	SYRACUSE	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	447340	0	3374	3374	450714	31-Dec-12	BURNABY	A1	BRITISH COLUMBIA	CANADA	Canada
Deloitte & Touche LLP	371500	21275	48109	26834	419609	30-Jan-10	KEARNEY	NE	NEBRASKA	USA	US Midwest
KPMG LLP	390000	0	0	0	390000	31-Dec-11	DOVER	DE	DELAWARE	USA	US Mid Atlantic
unknown	0	0	0	0	0	29-Dec-09	PITTSBURG	KS	KANSAS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	MISSOULA	MT	MONTANA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	MISSISSAUGA	A6	ONTARIO	CANADA	Canada
Deloitte & Touche LLP	1055790	19500	114545	95045	1170330	31-Dec-12	MEMPHIS	TN	TENNESSEE	USA	US Southeast
PricewaterhouseCoopers LLP	600000	100000	100000	0	700000	31-Dec-11	DES MOINES	IA	IOWA	USA	US Midwest
unknown	0	0	0	0	0	31-May-12	CHARLESTON	WV	WEST VIRGINIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	19700000	2300000	8600000	6300000	28300000	31-Dec-10	MORRISTOWN	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	TEWKSBURY	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-11	ROCHESTER	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	525716	0	16995	15000	542711	31-Dec-12	LA JOLLA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	28-Feb-10	TEMPE	AZ	ARIZONA	USA	US Southwest
Deloitte & Touche LLP	835300	100000	200000	100000	1035300	29-Jan-11	COLUMBUS	OH	OHIO	USA	US Midwest
KPMG LLP	1679500	509000	943000	126000	2622500	31-Mar-11	LITTLE ROCK	AR	ARKANSAS	USA	US Southeast
Deloitte & Touche LLP	1245540	0	8000	8000	1253540	31-Dec-10	MT. LAUREL	NJ	NEW JERSEY	USA	US Mid Atlantic
Crowe Horwath LLP	314000	0	92000	62000	406000	31-Dec-11	ST. LOUIS	MO	MISSOURI	USA	US Southeast
PricewaterhouseCoopers LLP	1236000	0	177500	176000	1413500	31-Dec-10	NEW HAVEN	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Mar-09	LAS VEGAS	NV	NEVADA	USA	US West
Ernst & Young LLP	717000	19200	115400	96200	832400	31-Mar-10	AURORA	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	6555000	1378000	2519000	1141000	9074000	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	MEXICO CITY	O5	MEXICO	MEXICO	Foreign
Ernst & Young LLP	1232850	386315	390190	3875	1623040	30-Sep-10	SUNNYVALE	CA	CALIFORNIA	USA	US West
KPMG LLP	1275000	7000	8000	1000	1283000	31-Jan-12	SANTA BARBARA	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	2671500	56425	251465	188921	2922970	31-Mar-13	RICHMOND	VA	VIRGINIA	USA	US Mid Atlantic
KPMG LLP	914000	199000	243000	44000	1157000	30-Jun-09	SANTA CLARA	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	730000	323167	323167	0	1053170	31-Dec-09	BEIJING	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	1-Aug-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	3056000	0	196000	196000	3252000	31-Dec-11	BELLEVUE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-12	6304	V8	SWITZERLAND	SWITZERLAND	Foreign
unknown	0	0	0	0	0	27-Jun-09	FAIRPORT	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1813000	102000	172000	70000	1985000	31-Dec-11	RALEIGH	NC	NORTH CAROLINA	USA	US Southeast
JH Cohn LLP	565347	0	0	0	565347	31-Dec-11	CRANFORD	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	28-Feb-09	CHERRY HILL	NJ	NEW JERSEY	USA	US Mid Atlantic
Dixon Hughes Goodman LLP	247306	18000	69723	51723	317029	31-Mar-11	CLEARWATER	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	30-Sep-11	CLEVELAND	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Mar-11	LAKEWOOD	CO	COLORADO	USA	US West
Dixon Hughes PLLC	438745	1500	1500	0	440245	31-Dec-10	BLUEFIELD	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	492000	17000	17000	0	509000	31-Dec-09	INCLINE VILLAGE	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	NEW CASTLE	IN	INDIANA	USA	US Midwest
unknown	0	0	0	0	0	31-Aug-11	CARSON CITY	NV	NEVADA	USA	US West
KPMG LLP	2862000	460000	460000	0	3322000	30-Sep-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	0	0	0	0	0	31-Dec-12	SANTIAGO	F3	CHILE	CHILE	Foreign
Ernst & Young LLP	622488	191677	194077	0	816565	31-Dec-09	KINGWOOD	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	1375480	91095	219789	121194	1595270	31-Dec-09	JACKSONVILLE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	2701060	1307970	1731970	0	4433030	31-Dec-10	DALLAS	TX	TEXAS	USA	US Southwest
Weaver & Tidwell LLP	86300	0	2750	2750	89050	31-Dec-10	FORT WORTH	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
PricewaterhouseCoopers LLP	0	0	0	0	0	30-Sep-13	PARK CITY	UT	UTAH	USA	US West
unknown	0	0	0	0	0	31-Dec-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-09	MIFFLINTOWN	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	KEMAH	TX	TEXAS	USA	US Southwest
Meyers Norris Penny LLP	126700	0	8886	8886	135586	30-Jun-11	WINNEMUCCA	NV	NEVADA	USA	US West
Peterson Sullivan LLP/PLLC	110000	0	0	0	110000	31-Dec-11	SEATTLE	WA	WASHINGTON	USA	US West
Ernst & Young LLP	5471270	134623	144120	9497	5615390	31-Dec-09	LIBERTY LAKE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-10	THOMPSON FALLS	MT	MONTANA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	WOBURN	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	476125	47000	47000	0	523125	31-Jan-09	TORRANCE	CA	CALIFORNIA	USA	US West
BDO USA LLP	342300	0	0	0	342300	31-Dec-12	MADISON	WI	WISCONSIN	USA	US Midwest
Deloitte & Touche LLP	1109000	0	0	0	1109000	30-Jun-10	COLUMBUS	OH	OHIO	USA	US Midwest
KPMG LLP	102955	0	0	0	102955	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Sep-10	BOCA RATON	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	821116	19825	203256	183431	1024370	31-Dec-10	LAKE OSWEGO	OR	OREGON	USA	US West
unknown	0	0	0	0	0	31-Dec-12	SCOTTSDALE	AZ	ARIZONA	USA	US Southwest
KPMG LLP	1281400	37300	42800	5500	1324200	31-Dec-10	SCOTTSDALE	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	ANNAPOLIS	MD	MARYLAND	USA	US Mid Atlantic
Deloitte & Touche LLP	3364000	190000	229000	29000	3593000	31-Dec-12	JUNO BEACH	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-12	LIMA	R5	PERU	PERU	Foreign
Ernst & Young LLP	3867000	60000	151227	89232	4018230	31-Dec-09	RYE BROOK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	939893	31521	56519	24998	996412	3-Jan-10	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Oct-12	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
McGladrey & Pullen LLP	687000	14000	192000	178000	879000	31-Dec-11	SANTA MONICA	CA	CALIFORNIA	USA	US West
KPMG LLP	2300000	300000	1100000	800000	3400000	31-Dec-09	DUBLIN	L2	IRELAND	IRELAND	Foreign
KPMG LLP	12315100	0	0	0	12315100	31-Dec-09	BEIJING	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	54073200	5730080	7975330	1087550	62048600	31-Mar-11	CHIYODA-KU TOKYO	M0	JAPAN	JAPAN	Foreign
Burr Pilger Mayer Inc (LLP)	692864	50625	50625	0	743489	30-Sep-09	FREMONT	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	28-Feb-09	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Jun-10	SHELTON	CT	CONNECTICUT	USA	US New England
Ernst & Young LLP	1355200	22000	91767	69767	1446970	2-Jan-10	MINNETONKA	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	NEWPORT BEACH	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	NASHVILLE	TN	TENNESSEE	USA	US Southeast
Mayer Hoffman McCann PC	197800	0	34200	34200	232000	31-Mar-09	SCOTTSDALE	AZ	ARIZONA	USA	US Southwest
KPMG LLP	4644000	37000	294000	257000	4938000	30-Jun-09	STAMFORD	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	PENNSAUKEN	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	SCARSDALE	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-11	LIAONING PROVINCE	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-11	FORT LAUDERDALE	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	48900000	6900000	7700000	800000	56600000	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	YAKUM	L3	ISRAEL	ISRAEL	Foreign
SR Snodgrass AC	168252	26393	43193	16800	211445	30-Sep-11	STROUDSBURG	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	3526140	132995	132995	0	3659130	31-Dec-09	PEMBROKE	D0	BERMUDA	BERMUDA	Foreign
Grant Thornton LLP	1035000	0	0	0	1035000	30-Jun-12	SUNNYVALE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	924100	0	0	0	924100	31-Dec-09	SUNNYVALE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	4727370	77000	327000	250000	5054370	31-Dec-11	OKLAHOMA CITY	OK	OKLAHOMA	USA	US Southwest
Ernst & Young LLP	2250000	50000	652000	102000	2902000	31-Dec-10	LOS ALTOS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	DEER PARK	NY	NEW YORK	USA	US Mid Atlantic
Hacker Johnson & Smith PC/PA	168500	0	18500	18500	187000	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Joseph Decosimo & Company PLLC	220710	0	86575	86575	307285	31-Dec-10	CHATTANOOGA	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	HOPKINSVILLE	KY	KENTUCKY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	3086700	1713220	2019560	227370	5106260	31-Jan-11	CLEVELAND	OH	OHIO	USA	US Midwest
PricewaterhouseCoopers LLP	559629	0	31219	29419	590848	1-Jan-13	CALABASAS HILLS	CA	CALIFORNIA	USA	US West
EKS&H LLLP	207985	0	82673	82673	290658	30-Jun-13	SANDY	UT	UTAH	USA	US West
unknown	0	0	0	0	0	28-Feb-10	MIAMI	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	702000	29000	29000	0	731000	31-Dec-12	IRVING	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	WINDSOR	CT	CONNECTICUT	USA	US New England
Deloitte & Touche LLP	1546830	0	175689	175689	1722520	31-Dec-09	COLUMBUS	GA	GEORGIA	USA	US Southeast
Stegman & Company PA	150958	8775	22529	13754	173487	31-Dec-10	EASTON	MD	MARYLAND	USA	US Mid Atlantic
Deloitte & Touche LLP	95300	0	0	0	95300	29-Dec-12	SOUTH DEERFIELD	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	1727790	1046220	1176300	32650	2904090	31-Dec-10	CHICAGO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	MIAMI BEACH	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	1210150	0	0	0	1210150	31-Dec-11	SANTERMO	L6	ITALY	ITALY	Foreign
Weaver & Tidwell LLP	81355	0	1745	1745	83100	31-Dec-11	FORT WORTH	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	569412	4700	23100	18400	592512	31-Dec-12	WAYZATA	MN	MINNESOTA	USA	US Midwest
KPMG LLP	653724	32500	35343	2843	689067	31-Dec-12	WINONA	MN	MINNESOTA	USA	US Midwest
KPMG LLP	3951450	622736	765906	1670	4717360	31-Dec-09	COLUMBUS	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-May-12	PASADENA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	GREAT NECK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Jul-11	HONG KONG	F4	CHINA	CHINA	Foreign
Deloitte & Touche LLP	1300000	67000	126000	59000	1426000	31-Dec-12	Beijing	F4	CHINA	CHINA	Foreign
PricewaterhouseCoopers LLP	787350	65175	270535	152120	1057880	31-Dec-09	ROCHESTER	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	0	0	0	0	0	31-Jul-09	OVERLAND PARK	KS	KANSAS	USA	US Midwest
Deloitte & Touche LLP	2103000	0	1405000	1405000	3508000	31-Aug-10	DEERFIELD	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	843500	50100	174900	122800	1018400	30-Jan-10	HAMPSTEAD	MD	MARYLAND	USA	US Mid Atlantic
McGladrey LLP	468975	0	11000	11000	479975	31-Dec-12	WALTHAM	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-11	RICHARDSON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	785477	0	6100	6100	791577	25-Mar-11	FREMONT	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	300000	0	0	0	300000	31-Dec-09	PIRAEUS	J3	GREECE	GREECE	Foreign
unknown	0	0	0	0	0	30-Sep-10	FREEMONT	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Jan-13	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-09	GREENWICH	CT	CONNECTICUT	USA	US New England
Ernst & Young LLP	1253770	17977	76437	58460	1330210	2-Feb-13	ATLANTA	GA	GEORGIA	USA	US Southeast
KPMG LLP	534000	144923	163222	18299	697222	30-Jun-13	BOULDER	CO	COLORADO	USA	US West
KPMG LLP	483895	22000	22000	0	505895	31-Dec-09	TORONTO	A6	ONTARIO	CANADA	Canada
KPMG LLP	2700000	400000	500000	100000	3200000	31-Dec-10	BRISTOL	VA	VIRGINIA	USA	US Mid Atlantic
Ernst & Young LLP	395000	35000	39000	4000	434000	30-Jun-11	MORRIS PLAINS	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	283000	0	15000	15000	298000	31-Mar-09	WALTHAM	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	1672400	0	955827	180582	2628230	31-Dec-12	LOS ANGELES	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1259000	190000	190000	0	1449000	31-Jul-10	STOCKTON	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	KILMARNOCK	VA	VIRGINIA	USA	US Mid Atlantic
Grant Thornton LLP	1377270	491543	491543	0	1868820	31-Dec-11	SPRINGFIELD	VA	VIRGINIA	USA	US Mid Atlantic
KPMG LLP	1359000	123000	136000	13000	1495000	31-Dec-12	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
unknown	0	0	0	0	0	30-Jun-10	DALLAS	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	2060000	21000	361000	340000	2421000	31-Dec-12	LIVONIA	MI	MICHIGAN	USA	US Midwest
Armanino McKenna LLP	864000	0	102000	102000	966000	28-Jan-12	MILPITAS	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1358000	37000	66000	29000	1424000	1-Jan-11	ROANOKE	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-11	NORTHVALE	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-09	NARBERTH	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Aug-11	BURTONSVILLE	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-11	BEIJING	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-10	SANTA CLARA	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	512000	0	0	0	512000	31-Dec-11	ATHENS	J3	GREECE	GREECE	Foreign
unknown	0	0	0	0	0	31-Dec-10	DULUTH	MN	MINNESOTA	USA	US Midwest
Deloitte & Touche LLP	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
EisnerAmper LLP	700000	25000	220315	46850	920315	31-Dec-12	LONG ISLAND CITY	NY	NEW YORK	USA	US Mid Atlantic
UHY LLP	523654	0	49624	49624	573278	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	4335260	0	567602	465296	4902860	31-Dec-09	MT LAUREL	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	2660770	0	426793	423793	3087560	30-Jun-12	DOWNERS GROVE	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	ROSWELL	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	1070000	0	308000	303000	1378000	31-Dec-11	DANBURY	CT	CONNECTICUT	USA	US New England
Deloitte & Touche LLP	2077000	704900	704900	0	2781900	31-Dec-10	SYLMAR	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Mar-10	SURREY	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	422500	6600	53600	47000	476100	31-Dec-09	SAN DIEGO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	407000	8000	83275	75275	490275	2-Feb-13	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
KPMG LLP	2455520	0	184336	2472	2639860	24-Sep-10	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1654520	32000	71189	37439	1725710	31-Dec-09	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
PricewaterhouseCoopers LLP	4126740	8938340	11704900	1264360	15831700	31-Mar-10	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
unknown	0	0	0	0	0	31-Dec-09	WAYZATA	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	28-Jan-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	609400	5700	57900	52200	667300	30-Jun-09	DALLAS	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	926483	0	24240	24240	950723	30-Jun-13	TORRANCE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Jan-12	CARSON CITY	NV	NEVADA	USA	US West
Deloitte & Touche LLP	1848020	319639	319639	0	2167660	31-Dec-09	EL PASO	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	3593130	423028	866808	443780	4459940	31-Dec-12	ATLANTA	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	2413480	70766	83843	0	2497330	31-Dec-10	BUENOS AIRES	C1	ARGENTINA	ARGENTINA	Foreign
Deloitte & Touche LLP	3185000	0	0	0	3185000	31-Dec-11	PLANO	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Moss Adams LLP	351614	34427	76099	41672	427713	31-Dec-11	CHICO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	477187	0	0	0	477187	31-Dec-12	Athens	J3	GREECE	GREECE	Foreign
KPMG LLP	551800	0	0	0	551800	31-Dec-11	SAINT LOUIS	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	REDWOOD CITY	CA	CALIFORNIA	USA	US West
KPMG LLP	1561920	0	495291	495291	2057210	31-Dec-12	CALGARY	A0	ALBERTA	CANADA	Canada
PricewaterhouseCoopers LLP	13569000	250000	431000	115000	14000000	31-Dec-12	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
unknown	0	0	0	0	0	31-Dec-12	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-09	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	Ridgewood	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	ROWAYTON	CT	CONNECTICUT	USA	US New England
KPMG LLP	1180000	258000	288000	30000	1468000	31-Dec-09	WASHINGTON	DC	DISTRICT OF COLUMBIA	USA	US Mid Atlantic
Deloitte & Touche LLP	6934000	1589000	3722000	2133000	10656000	30-Jun-09	ROSELAND	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	1295000	0	50000	50000	1345000	31-Dec-12	BETHESDA	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	XI AN CITY SHAN XI PROVINCE	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-12	BNEI BRAK	L3	ISRAEL	ISRAEL	Foreign
unknown	0	0	0	0	0	30-Sep-12	LAS VEGAS	NV	NEVADA	USA	US West
PricewaterhouseCoopers LLP	4613420	629403	2092150	0	6705570	31-Dec-12	CHICAGO	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	700000	150000	176000	26000	876000	31-Dec-11	BEIJING	F4	CHINA	CHINA	Foreign
Deloitte & Touche LLP	3864000	258000	462000	202000	4326000	31-Dec-09	YORK	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	491627	0	0	0	491627	31-Aug-11	SALT LAKE CITY	UT	UTAH	USA	US West
KPMG LLP	1014840	139353	139353	0	1154190	31-Dec-11	CHICAGO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-12	SHANDONG	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-10	WATFORD	A1	BRITISH COLUMBIA	CANADA	Canada
Deloitte & Touche LLP	1172870	182051	394351	212300	1567220	31-Dec-11	COLUMBUS	GA	GEORGIA	USA	US Southeast
KPMG LLP	470000	185000	353000	168000	823000	31-Dec-11	BETHESDA	MD	MARYLAND	USA	US Mid Atlantic
KPMG LLP	0	0	0	0	0	28-Sep-13	EDEN PRAIRIE	MN	MINNESOTA	USA	US Midwest
Deloitte & Touche LLP	957775	73500	73500	0	1031280	31-Dec-12	DENVER	CO	COLORADO	USA	US West
Ernst & Young LLP	2188520	81900	83895	0	2272420	31-Dec-11	CANONSBURG	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1606730	0	683691	180910	2290420	30-Sep-11	CHELMSFORD	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	29-Feb-12	MILFORD	CT	CONNECTICUT	USA	US New England
PricewaterhouseCoopers LLP	392409	0	117444	41443	509853	30-Jun-09	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-10	SALT LAKE CITY	A8	QUEBEC	CANADA	Canada
KPMG LLP	1608000	293000	372000	73000	1980000	31-Dec-11	NASSAU	D0	BERMUDA	BERMUDA	Foreign
unknown	0	0	0	0	0	31-Dec-10	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	CALGARY	A0	ALBERTA	CANADA	Canada
Deloitte & Touche LLP	13400000	800000	800000	0	14200000	31-Oct-09	MOLINE	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	30-Nov-12	GARLAND	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Sep-12	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Mar-13	ENCINO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1729000	0	185000	151000	1914000	28-Jun-13	FREMONT	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1115000	0	321000	321000	1436000	31-Mar-12	CHATSWORTH	CA	CALIFORNIA	USA	US West
KPMG LLP	1269400	0	406850	405200	1676250	31-Dec-12	SAN DIEGO	CA	CALIFORNIA	USA	US West
KPMG LLP	100600	5494	5494	0	106094	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	4103290	1017420	1690960	292408	5794250	31-Dec-09	CHICAGO	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	1349310	0	21594	0	1370900	31-Dec-10	CALGARY	A0	ALBERTA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-11	RIDGEWOOD	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	698200	12400	23400	11000	721600	31-Dec-11	WALTHAM	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-May-09	PASADENA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	367000	0	0	0	367000	31-Dec-11	BOONTON	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	2854800	54000	1447900	1393900	4302700	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	LOA ANGELES	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	SAINT PETERSBURG	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	1983040	51063	947575	896512	2930610	31-Dec-11	VALLEY	NE	NEBRASKA	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-13	THREE RIVERS	MI	MICHIGAN	USA	US Midwest
Deloitte & Touche LLP	0	0	0	0	0	2-Apr-10	FALLS CHURCH	VA	VIRGINIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	852000	8000	8000	0	860000	31-Dec-09	IRVING	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	GROVEPORT	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	30-Nov-09	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-May-12	BOCA RATON	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
Ernst & Young LLP	356869	11500	291215	279715	648084	31-Dec-12	WILLIAMSVILLE	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	568736	0	41850	41850	610586	31-Dec-09	MARIETTA	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	DOUGLAS	XX
KPMG LLP	6100000	600000	700000	100000	6800000	30-Sep-11	ALLENTOWN	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	WATHAM	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	2763000	749000	1418000	669000	4181000	28-Jan-12	LOS ANGELES	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	3463380	199340	258876	59536	3722260	31-Dec-10	COLUMBIA	MD	MARYLAND	USA	US Mid Atlantic
Skoda Minotti & Co	80500	7690	14900	7210	95400	31-May-13	MIAMI	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	WHITE PLAINS	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	675414	0	24114	22374	699528	31-Dec-09	MENLO PARK	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	28-Feb-10	ELK GROVE VILLAGE	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	10757000	1361000	1508000	147000	12265000	31-Dec-12	COLUMBUS	OH	OHIO	USA	US Midwest
PricewaterhouseCoopers LLP	496600	0	1500	0	498100	31-Dec-09	RALEIGH	NC	NORTH CAROLINA	USA	US Southeast
Deloitte & Touche LLP	0	0	0	0	0	27-Sep-13	NEUHAUSEN AM RHEINFALL	V8	SWITZERLAND	SWITZERLAND	Foreign
unknown	0	0	0	0	0	31-Dec-10	BLOOMSBURG	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1583000	115000	1027000	912000	2610000	31-Dec-09	PURCHASE	NY	NEW YORK	USA	US Mid Atlantic
Haskell & White LLP	877000	0	141380	68380	1018380	31-Mar-09	IRVINE	CA	CALIFORNIA	USA	US West
Ehrhardt Keefe Steiner & Hottman PC	279821	4640	4640	0	284461	31-Dec-10	COLORADO SPRINGS	CO	COLORADO	USA	US West
Ernst & Young LLP	605890	0	0	0	605890	31-Dec-09	CANONSBURG	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
KPMG LLP	1707500	382000	383500	0	2091000	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	2059190	0	0	0	2059190	31-Dec-12	RIO DE JANEIRO RJ	D5	BRAZIL	BRAZIL	Foreign
unknown	0	0	0	0	0	31-Dec-12	LINCOLN	NE	NEBRASKA	USA	US Midwest
Deloitte & Touche LLP	1779770	0	108200	108200	1887970	31-Dec-12	BUENOS AIRES	C1	ARGENTINA	ARGENTINA	Foreign
Grant Thornton LLP	656822	24970	65295	40325	722117	31-Dec-10	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	793000	6000	30000	24000	823000	31-Dec-09	TUCKER	GA	GEORGIA	USA	US Southeast
KPMG LLP	558000	0	0	0	558000	25-Dec-11	NASHVILLE	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	HOPKINSVILLE	KY	KENTUCKY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
KPMG LLP	385000	62437	62437	0	447437	31-Dec-11	DENVER	CO	COLORADO	USA	US West
HoganTaylor LLP	140000	22500	65000	27500	205000	31-Dec-11	TULSA	OK	OKLAHOMA	USA	US Southwest
Ernst & Young LLP	2528090	709608	977808	268200	3505900	31-Dec-12	LONG BEACH	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	0	0	0	0	0	31-Dec-11	MANCHESTER	NH	NEW HAMPSHIRE	USA	US New England
Deloitte & Touche LLP	962800	459634	613057	153423	1575860	31-Dec-12	COLUMBUS	GA	GEORGIA	USA	US Southeast
PricewaterhouseCoopers LLP	1356080	138700	338685	199985	1694760	30-Apr-12	LOUISVILLE	KY	KENTUCKY	USA	US Mid Atlantic
Ernst & Young LLP	2944980	57500	57500	0	3002480	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	BLACKSTONE	VA	VIRGINIA	USA	US Mid Atlantic
Deloitte & Touche LLP	1372390	0	17250	17250	1389640	31-Dec-12	PRINCETON	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	TORRANCE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	5113730	543613	627520	0	5741250	31-Dec-09	RIO GRANDE DO SUL	D5	BRAZIL	BRAZIL	Foreign
unknown	0	0	0	0	0	28-Feb-09	EL SEGUNDO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	602000	17000	131000	114000	733000	31-May-10	LATHAM	NY	NEW YORK	USA	US Mid Atlantic
BDO USA LLP	373705	4134	4134	0	377839	31-Dec-11	ANAHEIM	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1019000	50500	110500	60000	1129500	31-Dec-09	SAN JOSE	CA	CALIFORNIA	USA	US West
Turlington and Company LLP	123100	18750	37750	19000	160850	31-Dec-11	WASHINGTON	NC	NORTH CAROLINA	USA	US Southeast
KPMG LLP	2500000	0	0	0	2500000	31-Dec-10	SANTA MONICA	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	3540000	206000	389000	183000	3929000	31-Jan-09	HINGHAM	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Mar-12	REDONDO BEACH	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	2543600	83600	142000	58400	2685600	30-Sep-11	OSHKOSH	WI	WISCONSIN	USA	US Midwest
PricewaterhouseCoopers LLP	1814000	220000	720000	424000	2534000	30-Dec-11	OAKDALE	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	SAN MATEO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	924896	0	324038	324038	1248930	31-Dec-11	SANDUSKY	OH	OHIO	USA	US Midwest
Ernst & Young LLP	1586350	209000	296693	87693	1883040	31-Jul-09	IRVING	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	CALGARY	A0	ALBERTA	CANADA	Canada
unknown	0	0	0	0	0	31-Jul-13	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	790000	31000	379000	203000	1169000	31-Dec-10	LOS ANGELES	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1530580	143600	284267	140667	1814840	30-Apr-13	LOUISVILLE	KY	KENTUCKY	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	420963	0	72255	69255	493218	31-Dec-10	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
Deloitte & Touche LLP	345000	0	0	0	345000	31-Dec-12	151 25 MAROUSSI	J3	GREECE	GREECE	Foreign
Ernst & Young LLP	1295530	58000	121599	63599	1417130	31-Dec-09	RESTON	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-11	TORONTO	A6	ONTARIO	CANADA	Canada
Deloitte & Touche LLP	1099340	641614	1191280	183889	2290620	31-Dec-10	SANTIAGO	F3	CHILE	CHILE	Foreign
Ernst & Young LLP	678150	0	274687	274687	952837	2-Jun-12	LAFOX	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	3129000	0	770000	415000	3899000	31-Dec-12	HAIFA	L3	ISRAEL	ISRAEL	Foreign
Crowe Horwath LLP	466130	0	0	0	466130	31-Dec-11	LITTLE ROCK	AR	ARKANSAS	USA	US Southeast
unknown	0	0	0	0	0	30-Apr-09	LIMA	R5	PERU	PERU	Foreign
unknown	0	0	0	0	0	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	822644	64000	104921	34198	927565	31-Dec-10	PORTLAND	OR	OREGON	USA	US West
Deloitte & Touche LLP	1356100	162300	586800	422200	1942900	2-Feb-13	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	526400	185615	303420	117805	829820	31-Dec-11	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
PricewaterhouseCoopers LLP	16509700	600353	3301940	1801060	19811600	31-Dec-12	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-10	DUNMORE	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Sep-11	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-12	JUPITER	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	WALNUT CREEK	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1350000	0	324229	322729	1674230	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	438250	0	4143	4143	442393	31-Dec-10	SAN JOSE	CA	CALIFORNIA	USA	US West
Crowe Horwath LLP	594975	76975	166825	89850	761800	31-Dec-10	SAN JOSE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	9300000	300000	4200000	3400000	13500000	31-Aug-10	ST LOUIS	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	SANDY	UT	UTAH	USA	US West
Grant Thornton LLP	1535670	20000	20000	0	1555670	31-May-10	NORCROSS	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	30-Sep-12	SALT LAKE CITY	UT	UTAH	USA	US West
Ernst & Young LLP	2575660	0	0	0	2575660	31-Dec-11	SAO PAULO - SP	D5	BRAZIL	BRAZIL	Foreign
Grant Thornton LLP	524333	0	0	0	524333	31-Dec-09	BOCA RATON	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	539000	2000	2000	0	541000	31-Dec-11	TANGJIA ZHUHAI GUANGDONG	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	1042000	8000	207450	199450	1249450	25-Aug-12	WILMINGTON	MA	MASSACHUSETTS	USA	US New England
Crowe Horwath LLP	248500	145500	240747	87747	489247	31-Dec-12	YONKERS	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	401805	7010	7010	0	408815	31-Dec-10	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	SALT LAKE CITY	UT	UTAH	USA	US West
unknown	0	0	0	0	0	31-Mar-12	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
Vavrinek Trine Day & Company LLP	195000	0	0	0	195000	31-Dec-11	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	GLEN ELLYN	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	OXNARD	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1403000	296000	1342000	1046000	2745000	31-Dec-11	LONG BEACH	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1220120	59877	176449	116572	1396570	30-Sep-09	SUGARLAND	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	2776000	440000	1532000	784000	4308000	30-Jul-11	SUFFERN	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	4113000	58000	747000	667000	4860000	29-Jul-12	CAMDEN	NJ	NEW JERSEY	USA	US Mid Atlantic
KPMG LLP	5933000	486000	952000	466000	6885000	31-Dec-12	BROOMFIELD	CO	COLORADO	USA	US West
Ernst & Young LLP	32084700	17486200	17486200	0	49570900	31-Dec-11	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
KPMG LLP	1115850	0	9091	9091	1124940	31-Dec-10	TUSCON	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	30-Nov-11	RENO	NV	NEVADA	USA	US West
KPMG LLP	872000	56000	80570	24570	952570	31-Dec-10	WAYNE	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	YUEN CHAU KOK SHATIN	K3	HONG KONG	HONG KONG	Foreign
unknown	0	0	0	0	0	31-Mar-10	LA JOLLA	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	4259000	305000	875000	570000	5134000	3-Jan-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	CHICAGO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Mar-12	SOUTH SAN FRANCISCO	CA	CALIFORNIA	USA	US West
KPMG LLP	1307000	400000	529000	129000	1836000	31-Dec-09	COCONUT GROVE	FL	FLORIDA	USA	US Southeast
Crowe Horwath LLP	304000	110875	151750	40875	455750	31-Dec-09	DEFIANCE	OH	OHIO	USA	US Midwest
Deloitte & Touche LLP	19652400	0	132787	0	19785200	31-Dec-10	PARIS	I0	FRANCE	FRANCE	Foreign
Ernst & Young LLP	840000	5000	86000	81000	926000	28-Jun-09	MILPITAS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	BELLEVUE	WA	WASHINGTON	USA	US West
KPMG LLP	1187680	478300	1102960	278895	2290640	31-Dec-10	BUFFALO	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-May-13	TAMARAC	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	CASTLE ROCK	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-12	SAN ANTONIO	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	1127000	15000	93000	74000	1220000	31-Dec-12	BETHESDA	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	ROCHESTER	NY	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	257495	0	0	0	257495	31-Dec-09	GOLDEN	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	30-Sep-10	TOTOWA	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	3228380	134853	907955	773102	4136330	30-Dec-11	SUNNYVALE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	WALTHAM	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	3900000	500000	500000	0	4400000	31-Dec-11	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	3432310	65000	970046	905046	4402360	31-Dec-10	SILVER SPRING	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	Istanbul	W8	TURKEY	TURKEY	Foreign
BDO Castillo Miranda y Compania SC	905778	0	0	0	905778	31-Dec-11	GUADALAJARA	O5	MEXICO	MEXICO	Foreign
unknown	0	0	0	0	0	30-Sep-11	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
Deloitte & Touche LLP	71000000	6000000	14800000	5700000	85800000	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	1634000	8000	403000	393000	2037000	31-Dec-11	CHICAGO	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	1567000	118000	431000	311000	1998000	31-Dec-11	DULLES	VA	VIRGINIA	USA	US Mid Atlantic
Ernst & Young LLP	358152	0	76995	75000	435147	31-Dec-11	LA JOLLA	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	919300	919300	921295	0	1840600	31-Dec-09	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	30-Jun-13	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	GARDEN CITY	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	3857300	292032	300162	0	4157460	31-Dec-10	CHICAGO	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	491899	0	1895	0	493794	31-Dec-10	SAN DIEGO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	2439830	292436	293936	0	2733770	31-Dec-10	LOUISVILLE	KY	KENTUCKY	USA	US Mid Atlantic
Berry Dunn McNeil & Parker LLC (BDMP)	199993	16069	16069	0	216062	31-Dec-10	CHICOPEE	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-12	BURLINGTON	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	1101000	59900	467100	403600	1568100	30-Jun-09	CLEVELAND	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	WILMINGTON	DE	DELAWARE	USA	US Mid Atlantic
KPMG LLP	340000	53750	53750	0	393750	31-Dec-12	POULSBO	WA	WASHINGTON	USA	US West
Grant Thornton LLP	346000	18000	389000	371000	735000	31-Dec-12	MONTGOMERYVILLE	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	3347480	158500	242372	81872	3589850	31-Dec-10	RYE BROOK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	702172	0	121065	121065	823237	31-Dec-11	ALACHUA	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	120000	0	0	0	120000	31-Dec-12	COLUMBUS	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	DETROIT	MI	MICHIGAN	USA	US Midwest
KPMG LLP	4976000	145500	840919	407819	5816920	31-Oct-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	Spokane	WA	WASHINGTON	USA	US West
KPMG LLP	521000	0	55000	55000	576000	30-Jul-11	SPRINGFIELD	NJ	NEW JERSEY	USA	US Mid Atlantic
Crowe Horwath LLP	525000	100000	100000	0	625000	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	EDINBURGH	L2	IRELAND	IRELAND	Foreign
unknown	0	0	0	0	0	31-Dec-09	COQUITLAM	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
unknown	0	0	0	0	0	31-Dec-09	KINGSEY FALLS	A8	QUEBEC	CANADA	Canada
unknown	0	0	0	0	0	2-Jan-10	MOUNTAIN VIEW	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1549240	203020	543823	340803	2093060	30-Jun-13	ARLINGTON	VA	VIRGINIA	USA	US Mid Atlantic
Ernst & Young LLP	85000	0	34131	11726	119131	30-Jun-12	HAIFA	L3	ISRAEL	ISRAEL	Foreign
unknown	0	0	0	0	0	30-Apr-13	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Aug-13	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
PricewaterhouseCoopers LLP	1611750	0	223897	69519	1835640	31-Dec-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Deloitte & Touche LLP	2467900	89900	369100	267000	2837000	31-Mar-13	GOA	K7	INDIA	INDIA	Foreign
unknown	0	0	0	0	0	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	DALY CITY	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	264000	0	28000	26000	292000	31-Dec-11	WALTHAM	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	86700	1600	4600	0	91300	31-Dec-12	SAINT PAUL	MN	MINNESOTA	USA	US Midwest
KPMG LLP	3810450	222882	564572	186062	4375020	31-Dec-12	COLUMBUS	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	410950	7500	56500	49000	467450	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1088610	924099	1004090	79987	2092700	31-Dec-11	WINDSOR	CT	CONNECTICUT	USA	US New England
Deloitte & Touche LLP	5130000	410000	410000	0	5540000	31-Dec-11	RICHMOND	VA	VIRGINIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1098680	0	231183	171917	1329860	31-Dec-09	PORT LAND	OR	OREGON	USA	US West
Deloitte & Touche LLP	7000000	100000	700000	600000	7700000	31-Dec-10	PRINCETON	NJ	NEW JERSEY	USA	US Mid Atlantic
KPMG LLP	715000	90000	375935	285935	1090940	31-Dec-10	WAYNE	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	JOHNSTOWN	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	558500	0	10620	10620	569120	31-Dec-09	IRVING	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	20896700	265636	885454	619818	21782200	31-Dec-09	TORONTO	A6	ONTARIO	CANADA	Canada
Deloitte & Touche LLP	9613580	1619130	2327500	708369	11941100	31-Dec-11	MONTREAL	A8	QUEBEC	CANADA	Canada
BDO USA LLP	600000	264000	319000	55000	919000	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	910000	23625	23625	0	933625	31-Dec-11	MECHANICSVILLE	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	GREENVILLE	SC	SOUTH CAROLINA	USA	US Southeast
Kingery & Crouse PA	143021	51659	70872	6648	213893	31-Dec-09	CLEARWATER	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	994469	0	1853710	76978	2848180	31-Dec-11	SANTIAGO	F3	CHILE	CHILE	Foreign
PricewaterhouseCoopers LLP	2388500	367462	826789	459327	3215290	31-Mar-10	MISSISSAUGA	A6	ONTARIO	CANADA	Canada
PricewaterhouseCoopers LLP	1499000	32000	70500	2000	1569500	16-Dec-11	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
BKD LLP	424100	64313	91133	26820	515233	31-Dec-10	PIKEVILLE	KY	KENTUCKY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Aug-09	CARSON CITY	NV	NEVADA	USA	US West
Ernst & Young LLP	549000	13076	95976	82900	644976	31-Dec-11	CHARLESTON	WV	WEST VIRGINIA	USA	US Mid Atlantic
KPMG LLP	480000	18000	18000	0	498000	3-Jan-09	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
KPMG LLP	186200	149770	280767	9563	466967	31-Dec-11	CALGARY	A0	ALBERTA	CANADA	Canada
Grant Thornton LLP	467768	0	23548	23548	491316	30-Sep-12	WALLA WALLA	WA	WASHINGTON	USA	US West
PricewaterhouseCoopers LLP	4647540	5577040	6108190	531147	10755700	31-Dec-10	DUBLIN	L2	IRELAND	IRELAND	Foreign
PricewaterhouseCoopers LLP	1335000	68780	165965	95385	1500960	31-Dec-12	REDWOOD CITY	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	BREA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	OVILLA	TX	TEXAS	USA	US Southwest
Grant Thornton LLP	1052110	119253	387867	268614	1439980	31-Dec-11	SAINT LAURENT	A8	QUEBEC	CANADA	Canada
Ernst & Young LLP	836440	73000	557010	159700	1393450	30-Sep-12	WASHINGTON	DC	DISTRICT OF COLUMBIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	HENDERSON	NV	NEVADA	USA	US West
Ernst & Young LLP	1722500	47000	429000	382000	2151500	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-13	TSIM SHA TSUI	K3	HONG KONG	HONG KONG	Foreign
Ernst & Young LLP	1108880	112843	981292	686569	2090170	31-Dec-12	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	IRVINE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1007800	0	95000	66300	1102800	31-Dec-10	SANTIAGO	F3	CHILE	CHILE	Foreign
unknown	0	0	0	0	0	31-Mar-12	IRVINE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1691750	86591	176265	5605	1868010	31-Dec-11	ROSH HA`AYIN	L3	ISRAEL	ISRAEL	Foreign
unknown	0	0	0	0	0	28-Feb-11	THE WOODLANDS	TX	TEXAS	USA	US Southwest
BDO Seidman LLP	498060	0	57500	57500	555560	30-Sep-09	FREMONT	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1851000	0	2154000	2154000	4005000	31-Aug-09	PHOENIX	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	Istanbul	W8	TURKEY	TURKEY	Foreign
PricewaterhouseCoopers LLP	1544000	0	191000	191000	1735000	31-Dec-09	BEIJING	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	290502	0	0	0	290502	30-Jun-10	SALT LAKE CITY	UT	UTAH	USA	US West
Grant Thornton LLP	416100	0	0	0	416100	28-Apr-13	HIGH POINT	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	LAKEWOOD	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-12	DEERFIELD BEACH	FL	FLORIDA	USA	US Southeast
KPMG LLP	1229000	19400	133439	114039	1362440	28-Feb-09	UNION	NJ	NEW JERSEY	USA	US Mid Atlantic
Crowe Horwath LLP	230000	72000	131090	59090	361090	31-Dec-12	BOCA RATON	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	2889350	383653	661601	277949	3550950	31-Aug-12	CALGARY	A0	ALBERTA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-12
unknown	0	0	0	0	0	31-Dec-09	HARBIN HEILONGJIANG	F4	CHINA	CHINA	Foreign
PricewaterhouseCoopers LLP	492967	0	1800	0	494767	30-Jun-13	ST. PAUL	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	30-Sep-09	LOUISVILLE	KY	KENTUCKY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	REDWOOD CITY	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1084200	0	0	0	1084200	31-Dec-11	VERNON HILLS	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	11900000	800000	2400000	1000000	14300000	31-Dec-10	ST PAUL	MN	MINNESOTA	USA	US Midwest
PricewaterhouseCoopers LLP	3930500	1030750	1118750	56000	5049250	31-Dec-09	HATO REY	PR	PUERTO RICO	PUERTO RICO	US Southeast
Ernst & Young LLP	28000	0	0	0	28000	31-Oct-11	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
KPMG LLP	534000	156000	168000	12000	702000	31-Dec-11	RICHMOND	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Oct-12	GREENWICH	CT	CONNECTICUT	USA	US New England
Deloitte & Touche LLP	1610340	0	122375	122375	1732720	31-Dec-11	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Mar-11	DENVER	CO	COLORADO	USA	US West
Causey Demgen & Moore Inc	194118	45350	60212	2625	254330	31-Dec-09	LAKEWOOD	CO	COLORADO	USA	US West
BDO USA LLP	497000	16100	16100	0	513100	31-Dec-11	SAN DIEGO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	879100	167716	2578140	118600	3457240	31-Dec-10	LAFAYETTE	LA	LOUISIANA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	SALT LAKE CITY	UT	UTAH	USA	US West
unknown	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	DALLAS	TX	TEXAS	USA	US Southwest
KPMG LLP	2984600	199100	199100	0	3183700	31-Dec-09	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
KPMG LLP	558256	0	0	0	558256	31-Dec-10	TAIAN CITY SHANDONG	F4	CHINA	CHINA	Foreign
Deloitte & Touche LLP	1361850	80750	155192	74442	1517040	2-Feb-13	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	974845	356243	356243	0	1331090	31-Dec-12	Schiphol-Rijk	P7	NETHERLANDS	NETHERLANDS	Foreign
PricewaterhouseCoopers LLP	559629	0	31219	29419	590848	1-Jan-13	CALABASAS HILLS	CA	CALIFORNIA	USA	US West
KPMG LLP	1008000	0	159135	159135	1167140	31-Dec-11	WATERSOUND	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	POMPANO BEACH	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	1637540	0	0	0	1637540	31-Dec-09	WOODCLIFF LAKE	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	1076500	0	2000	0	1078500	6-Jul-13	BRISBANE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1630000	153000	219000	66000	1849000	31-Jul-11	STOCKTON	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	2600000	0	0	0	2600000	30-Sep-11	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	719998	0	12225	12225	732223	31-Mar-10	NEWTON	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	1411110	157432	300923	28638	1712040	31-Aug-10	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Mar-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	4740000	328000	575000	247000	5315000	30-Jun-13	WESTLAKE	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Jun-09	SHREVEPORT	LA	LOUISIANA	USA	US Southeast
unknown	0	0	0	0	0	28-Feb-10	WILSONVILLE	OR	OREGON	USA	US West
unknown	0	0	0	0	0	31-Oct-12	BAKERSFIELD	CA	CALIFORNIA	USA	US West
McGladrey & Pullen LLP	137388	0	0	0	137388	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	6556000	250000	895000	643000	7451000	31-Dec-11	NATICK	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1221430	15000	70000	55000	1291430	31-Dec-11	SAN DIEGO	X1	UNITED STATES	USA	US West
unknown	0	0	0	0	0	31-Dec-10	KELOWNA	A1	BRITISH COLUMBIA	CANADA	Canada
BDO USA LLP	627000	37000	37000	0	664000	31-Dec-12	ROCK HILL	SC	SOUTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Mar-13	BOULDER	CO	COLORADO	USA	US West
Ernst & Young LLP	1220160	0	413759	413759	1633920	31-Dec-10	MCLEAN	VA	VIRGINIA	USA	US Mid Atlantic
Ernst & Young LLP	2108000	67000	83000	16000	2191000	31-Dec-12	OAK BROOK	IL	ILLINOIS	USA	US Midwest
KPMG LLP	843954	22695	133707	99600	977661	31-Aug-10	OMAHA	NE	NEBRASKA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	WOODSTOCK	GA	GEORGIA	USA	US Southeast
PricewaterhouseCoopers LLP	646000	454000	671400	214700	1317400	31-Mar-11	WESTFORD	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	1075480	0	47426	47426	1122910	30-Sep-11	PLYMOUTH	MI	MICHIGAN	USA	US Midwest
Deloitte & Touche LLP	54300	0	0	0	54300	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	BALTIMORE	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	FAIRFAX	VA	VIRGINIA	USA	US Mid Atlantic
Grant Thornton LLP	1324380	0	123050	123050	1447430	31-Dec-10	MILL VALLEY	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	3800000	800000	1100000	300000	4900000	31-Dec-11	MT. LAUREL	NJ	NEW JERSEY	USA	US Mid Atlantic
BDO USA LLP	255418	16580	16580	0	271998	31-Dec-11	GRAND RAPIDS	MI	MICHIGAN	USA	US Midwest
PricewaterhouseCoopers LLP	321000	0	0	0	321000	31-Dec-11	LOS ANGELES	CA	CALIFORNIA	USA	US West
BDO USA LLP	452166	0	77985	77985	530151	31-Dec-10	IRVINE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	520000	111000	111000	0	631000	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	712400	0	0	0	712400	31-Dec-12	STILLWATER	OK	OKLAHOMA	USA	US Southwest
Ernst & Young LLP	8594000	601000	931000	327000	9525000	31-May-12	MEMPHIS	TN	TENNESSEE	USA	US Southeast
Deloitte & Touche LLP	600029	145335	157827	8492	757856	31-Dec-11	MOON TOWNSHIP	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	58570200	20639000	21615200	976170	80185400	30-Sep-11	MUNICH	2M	GERMANY	GERMANY	Foreign
Ernst & Young LLP	599140	29442	109542	80100	708682	31-Dec-10	MOBILE	AL	ALABAMA	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-11	BROSSARD	A8	QUEBEC	CANADA	Canada
KPMG LLP	10500000	300000	2700000	2200000	13200000	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	1009500	67800	577800	507800	1587300	31-Dec-10	NORTHFIELD	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	332400	0	0	0	332400	31-Dec-09	RICHMOND	VA	VIRGINIA	USA	US Mid Atlantic
BDO USA LLP	2974060	0	236119	236119	3210180	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Jul-09	CARRINGTON	ND	NORTH DAKOTA	USA	US Midwest
PricewaterhouseCoopers LLP	7700000	0	400000	400000	8100000	31-Dec-09	COLUMBUS	IN	INDIANA	USA	US Midwest
BDO Limited CPAs (HK)	206000	0	0	0	206000	31-Mar-10	KOWLOON BAY	K3	HONG KONG	HONG KONG	Foreign
Deloitte & Touche LLP	19224000	1925000	7725000	5150000	26949000	25-Sep-09	DUBLIN	L2	IRELAND	IRELAND	Foreign
Ernst & Young LLP	719550	349247	437712	88465	1157260	31-Jan-13	BEAUMONT	TX	TEXAS	USA	US Southwest
KPMG LLP	1705840	21250	32603	11353	1738440	31-Dec-12	BLOOMFIELD HILLS	MI	MICHIGAN	USA	US Midwest
KPMG LLP	1121660	0	3300	0	1124960	28-Jan-12	LITTLE ROCK	AR	ARKANSAS	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	WELLESLEY	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Oct-12	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	8333000	146000	232000	86000	8565000	31-Dec-12	CHICAGO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	KENNEDY SPACE CENTER	FL	FLORIDA	USA	US Southeast
KPMG LLP	342500	104000	152375	48375	494875	31-Dec-11	WARSAW	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	430000	199000	658000	459000	1088000	30-Jun-10	HAUPPAUGE	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-May-10	RAPID CITY	SD	SOUTH DAKOTA	USA	US Midwest
unknown	0	0	0	0	0	31-May-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	583322	0	20409	18000	603731	31-Dec-09	BELLEVUE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-10	WOODLAND HILLS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	SEATTLE	WA	WASHINGTON	USA	US West
KPMG LLP	3641480	2715	334287	220572	3975760	31-Dec-11	NORTH ANDOVER	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Oct-11	BLAKESLEE	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	MOULTRIE	GA	GEORGIA	USA	US Southeast
Grant Thornton LLP	470000	0	0	0	470000	26-Aug-09	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	3680060	119805	369377	249572	4049440	30-Apr-10	KANSAS CITY	MO	MISSOURI	USA	US Southeast
BDO Seidman LLP	420700	16000	69500	53500	490200	31-Dec-09	BOSTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-12	VAULX EN VELIN	I0	FRANCE	FRANCE	Foreign
PricewaterhouseCoopers LLP	845000	0	325000	325000	1170000	31-Dec-12	YAVNE	L3	ISRAEL	ISRAEL	Foreign
McGladrey & Pullen LLP	314600	20000	92470	72470	407070	30-Apr-09	PRINCETON	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	4276000	85000	171000	78000	4447000	31-Dec-11	WARSAW	IN	INDIANA	USA	US Midwest
Ernst & Young LLP	1196520	0	25000	25000	1221520	31-Dec-12	WESTLAKE	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	30-Sep-09	SICHUAN	F4	CHINA	CHINA	Foreign
PricewaterhouseCoopers LLP	1779600	20960	459960	437500	2239560	31-Dec-11	ANDOVER	MA	MASSACHUSETTS	USA	US New England
KPMG LLP	568500	15000	47100	30000	615600	31-Dec-09	NORFOLK	VA	VIRGINIA	USA	US Mid Atlantic
Ernst & Young LLP	417237	0	72914	72914	490151	31-Dec-09	BERKELEY HEIGHTS	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	CHILLIWACK	A1	BRITISH COLUMBIA	CANADA	Canada
KPMG LLP	1472500	79725	79725	0	1552220	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
Ehrhardt Keefe Steiner & Hottman PC	217163	32927	32927	0	250090	31-Dec-09	RENO	NV	NEVADA	USA	US West
Ernst & Young LLP	3477130	587913	950346	362433	4427480	31-Dec-09	SUNNYVALE	CA	CALIFORNIA	USA	US West
KPMG LLP	3783480	0	288329	288329	4071810	31-Dec-12	HARVEY	LA	LOUISIANA	USA	US Southeast
Deloitte & Touche LLP	657892	0	8604	6604	666496	30-Jul-10	LEBANON	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	29-Feb-12	TUCKER	GA	GEORGIA	USA	US Southeast
KPMG LLP	100600	5494	5494	0	106094	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	4363000	7000	578000	569000	4941000	31-Dec-09	SANTA CLARA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
Grant Thornton LLP	151426	0	0	0	151426	31-Dec-10	AUSTIN	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	DALLAS	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	614000	82000	377000	295000	991000	31-Dec-09	YOKNEAM ILLIT	L3	ISRAEL	ISRAEL	Foreign
Ernst & Young LLP	1229000	0	60000	60000	1289000	27-May-12	MENLO PARK	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	4093440	54248	54248	0	4147690	31-Jan-09	CINCINNATI	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	30-Sep-09	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
Deloitte & Touche LLP	489900	0	89000	89000	578900	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
Hein & Associates LLP	140000	0	0	0	140000	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-May-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-10	TORONTO	A6	ONTARIO	CANADA	Canada
Ernst & Young LLP	3242300	563295	2294950	1731650	5537250	2-Apr-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
SR Snodgrass AC	125015	0	51306	0	176321	31-Dec-11	MANSFIELD	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	CORTLAND	OH	OHIO	USA	US Midwest
ParenteBeard LLC	274236	52865	103865	27000	378101	30-Jun-10	FAIRFIELD	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-09	MIDDLETOWN	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	828707	60059	304449	231390	1133160	31-Dec-09	PORTLAND	OR	OREGON	USA	US West
unknown	0	0	0	0	0	31-Aug-11	LAS VEGAS	NV	NEVADA	USA	US West
KPMG LLP	688000	16000	29000	13000	717000	31-Dec-11	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
unknown	0	0	0	0	0	31-Dec-09	MULBERRY	FL	FLORIDA	USA	US Southeast
KPMG LLP	3660000	149000	1373000	974000	5033000	31-Dec-12	LAKE ZURICH	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	DENVER	CO	COLORADO	USA	US West
Deloitte & Touche LLP	1115000	49000	49000	0	1164000	30-Nov-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	CENTRAL	K3	HONG KONG	HONG KONG	Foreign
unknown	0	0	0	0	0	30-Jun-10	VANCOUVER	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	YOQNEAM	L3	ISRAEL	ISRAEL	Foreign
unknown	0	0	0	0	0	30-Jun-11	STEINHAUSEN	V8	SWITZERLAND	SWITZERLAND	Foreign
Ernst & Young LLP	568736	0	41850	41850	610586	31-Dec-09	MARIETTA	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
Deloitte & Touche LLP	1958700	313141	467369	154227	2426060	31-Dec-10	SEOUL	M5	KOREA (SOUTH)	KOREA (SOUTH)	Foreign
PricewaterhouseCoopers LLP	691127	171300	797057	623957	1488180	31-Dec-11	CAMBRIDGE	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	1454500	0	418100	418100	1872600	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	513000	329495	329495	0	842495	31-Dec-12	WOODBRIDGE	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	XIAN	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-09	TUSTIN	CA	CALIFORNIA	USA	US West
KPMG LLP	1819440	0	315942	315942	2135380	30-Jan-10	YORK	PA	PENNSYLVANIA	USA	US Mid Atlantic
Yount Hyde & Barbour PC	270800	4000	15600	11600	286400	31-Dec-11	DANVILLE	VA	VIRGINIA	USA	US Mid Atlantic
Deloitte & Touche LLP	3571550	23600	73600	0	3645150	31-Dec-09	GREENSBURG	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	500000	44500	49500	5000	549500	30-Apr-10	WINCHESTER	VA	VIRGINIA	USA	US Mid Atlantic
KPMG LLP	100600	11550	11550	0	112150	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	4802000	524000	1651000	1127000	6453000	31-Dec-09	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	TAMPA	FL	FLORIDA	USA	US Southeast
Schneider Downs & Company Inc	655000	0	0	0	655000	31-Dec-10	NELSONVILLE	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	BUFFALO	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	SUNNYVALE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	674059	0	229900	228400	903959	31-Dec-09	CHICAGO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	DUNKIRK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	5995010	424000	2030180	1596180	8025180	30-Sep-12	LOS ANGELES	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	EMERYVILLE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-10	SAN DIEGO	CA	CALIFORNIA	USA	US West
KPMG LLP	1693370	590849	840849	250000	2534220	31-Dec-12	RESTON	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	UPPER SANDUSKY	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	NEWTON	NC	NORTH CAROLINA	USA	US Southeast
Grant Thornton LLP	1182990	0	254763	0	1437760	27-Jun-09	SUNNYVALE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	6105750	1237410	2311950	597968	8417700	31-Dec-12	BIRMINGHAM	AL	ALABAMA	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-09	BOCA RATON	FL	FLORIDA	USA	US Southeast
Grant Thornton LLP	1391620	0	0	0	1391620	31-Dec-10	SPRINGFIELD	VA	VIRGINIA	USA	US Mid Atlantic
KPMG LLP	7203530	93552	1765800	1672250	8969330	31-Mar-11	AICHI	M0	JAPAN	JAPAN	Foreign
Ernst & Young LLP	398500	0	72205	72205	470705	31-Dec-11	CAMBRIDGE	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	1635560	91845	279041	187196	1914600	31-Dec-12	SHANGHAI	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	30-Jun-11	DAVIS	CA	CALIFORNIA	USA	US West
KPMG LLP	786000	0	17000	0	803000	31-Dec-09	TAIWAN	F5	TAIWAN (CHINA)	TAIWAN (CHINA)	Foreign
Ernst & Young LLP	907016	30000	47995	0	955011	30-Jun-11	SUNNYVALE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	159500	0	0	0	159500	31-Dec-12	DALLAS	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	35112400	774627	10869000	689903	45981400	31-Mar-13	TOKYO	M0	JAPAN	JAPAN	Foreign
Ernst & Young LLP	1219100	28650	38430	9780	1257530	31-Dec-11	LAS VEGAS	NV	NEVADA	USA	US West
Ernst & Young LLP	886400	5000	90000	85000	976400	30-Jun-13	MILPITAS	CA	CALIFORNIA	USA	US West
Whitley Penn LLP	559315	8000	14742	0	574057	31-Dec-10	DALLAS	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1411940	21000	22715	0	1434660	3-Jan-09	MINNETONKA	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	2-Oct-11	EAGLE	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	WHITE PLAINS	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-11	QUEBEC	A8	QUEBEC	CANADA	Canada
KPMG LLP	5502000	23000	637000	614000	6139000	31-Dec-12	SUMMIT	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	BUENOS AIRES	C1	ARGENTINA	ARGENTINA	Foreign
unknown	0	0	0	0	0	31-Jan-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-10	HENAN PROVINCE	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-10	TORONTO	A6	ONTARIO	CANADA	Canada
KPMG LLP	4700000	1009400	1797980	338582	6497980	28-Jan-12	CINCINNATI	OH	OHIO	USA	US Midwest
PricewaterhouseCoopers LLP	406000	0	0	0	406000	31-Dec-11	IRVINE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	4845720	733575	3812020	2963450	8657740	31-Dec-12	CHICAGO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-10	MALVERN	PA	PENNSYLVANIA	USA	US Mid Atlantic
Deloitte & Touche LLP	3264410	120000	1459900	1049610	4724310	31-Dec-09	PLANO	TX	TEXAS	USA	US Southwest
KPMG LLP	500000	44500	50000	5500	550000	30-Apr-13	WINCHESTER	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	LAGUNA BEACH	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-11	TUSTIN	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Jan-12	COPPELL	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	BAAR	V8	SWITZERLAND	SWITZERLAND	Foreign
unknown	0	0	0	0	0	31-Dec-11	BOCA RATON	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	670394	840494	840494	0	1510890	31-Dec-12	TORONTO	A6	ONTARIO	CANADA	Canada
PricewaterhouseCoopers LLP	1053000	273968	343968	70000	1396970	31-Dec-09	SAN JUAN	PR	PUERTO RICO	PUERTO RICO	US Southeast
Ernst & Young LLP	231494	0	0	0	231494	31-Dec-12	VILLA GUARDIA (COMO)	L6	ITALY	ITALY	Foreign
unknown	0	0	0	0	0	31-Jul-09	KENNESAW	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	450600	14000	554505	540505	1005100	26-Dec-09	BOSTON	MA	MASSACHUSETTS	USA	US New England
KPMG LLP	74241	1901	18724	16823	92965	28-Feb-11	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-10	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Jan-10	EDMONTON	A0	ALBERTA	CANADA	Canada
unknown	0	0	0	0	0	31-Jul-10	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	30-Jun-11	MENLO PARK	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	733270	31010	32010	1000	765280	31-Dec-12	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	917027	807600	925852	116257	1842880	31-Dec-12	KNOXVILLE	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	RALEIGH	NC	NORTH CAROLINA	USA	US Southeast
Deloitte & Touche LLP	3581000	91000	110000	19000	3691000	31-Dec-09	RALEIGH	NC	NORTH CAROLINA	USA	US Southeast
Deloitte & Touche LLP	740101	0	22443	22443	762544	31-Dec-10	BUENOS AIRES	C1	ARGENTINA	ARGENTINA	Foreign
Deloitte & Touche LLP	18883400	2408590	3468370	481718	22351700	31-Oct-10	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	599000	92000	337000	141000	936000	31-Dec-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
PricewaterhouseCoopers LLP	3554560	160840	1907010	1689600	5461570	31-Dec-11	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	30-Jun-12	MALVERN	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	214000	0	8151	8151	222151	31-Dec-10	EWING	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Sep-11	UNION CITY	IN	INDIANA	USA	US Midwest
Ernst & Young LLP	1110000	352300	355688	0	1465690	31-Dec-10	CEDAR RAPIDS	IA	IOWA	USA	US Midwest
PricewaterhouseCoopers LLP	2882840	8000	301362	262121	3184200	31-Dec-11	AMSTERDAM	P7	NETHERLANDS	NETHERLANDS	Foreign
PricewaterhouseCoopers LLP	7200000	600000	1300000	600000	8500000	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	747820	48500	60500	12000	808320	31-Dec-09	EAST RUTHERFORD	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	ANCHORAGE	AK	ALASKA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	IRVING	TX	TEXAS	USA	US Southwest
BDO Seidman LLP	474500	69900	99075	29175	573575	31-Mar-10	INDIANAPOLIS	IN	INDIANA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	PORTLAND	OR	OREGON	USA	US West
unknown	0	0	0	0	0	31-Dec-10	NAN FENG COUNTY JIANG XI PROV	F4	CHINA	CHINA	Foreign
Deloitte & Touche LLP	1116700	23306	28706	0	1145400	30-Jan-10	SANDPOINT	ID	IDAHO	USA	US West
Ernst & Young LLP	1287400	0	100808	25200	1388200	31-Dec-09	COLUMBUS	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-09	SEBASTOPOL	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	590000	0	39000	0	629000	28-Feb-10	MELVILLE	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	2491790	463066	571968	104109	3063760	30-Sep-10	MONTREAL	A8	QUEBEC	CANADA	Canada
Ernst & Young LLP	1656000	483000	627000	144000	2283000	31-Dec-09	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	3273000	0	501000	501000	3774000	25-Dec-11	MCLEAN	VA	VIRGINIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1536260	54562	510445	455883	2046710	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	1546820	106000	106000	0	1652820	31-Dec-10	SOUTH PORTLAND	ME	MAINE	USA	US New England
unknown	0	0	0	0	0	31-Mar-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	KOSCIUSKO	MS	MISSISSIPPI	USA	US Southeast
Ernst & Young LLP	5382000	227000	520000	293000	5902000	31-Dec-12	PROVIDENCE	RI	RHODE ISLAND	USA	US New England
KPMG LLP	541000	14000	14000	0	555000	31-Dec-12	NASHVILLE	TN	TENNESSEE	USA	US Southeast
Ernst & Young LLP	8100000	1280000	1280000	0	9380000	31-Dec-09	MCLEAN	VA	VIRGINIA	USA	US Mid Atlantic
Deloitte & Touche LLP	4638000	153000	277000	124000	4915000	3-Oct-10	SEATTLE	WA	WASHINGTON	USA	US West
PricewaterhouseCoopers LLP	2587180	0	5651	5651	2592830	2-Feb-13	NEW ALBANY	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-09	WINDEREMERE	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	2450000	25000	1179000	1154000	3629000	30-Jun-09	WALTHAM	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-May-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Deloitte & Touche LLP	737341	0	79933	79933	817274	31-Dec-11	CARSON	CA	CALIFORNIA	USA	US West
KPMG LLP	636000	0	4000	4000	640000	31-Dec-10	OAKBROOK TERRACE	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	542500	0	376965	376965	919465	1-Jan-12	BROOKLYN CENTER	MN	MINNESOTA	USA	US Midwest
Deloitte & Touche LLP	1022360	15700	15700	0	1038060	30-Jun-10	TULSA	OK	OKLAHOMA	USA	US Southwest
Ernst & Young LLP	85294	45024	108641	63617	193935	31-Oct-12	MONTREAL	A8	QUEBEC	CANADA	Canada
PricewaterhouseCoopers LLP	14319000	94000	1870000	1711000	16189000	31-Dec-10	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
Deloitte & Touche LLP	3653540	66175	66175	0	3719720	31-Dec-10	BAAR/ZUG	V8	SWITZERLAND	SWITZERLAND	Foreign
Ernst & Young LLP	1855950	46465	689197	642732	2545140	31-Mar-11	SANTA MONICA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	KNOXVILLE	TN	TENNESSEE	USA	US Southeast
PricewaterhouseCoopers LLP	5233550	20177	251282	231105	5484830	31-Dec-09	ST MICHAEL	C8	BARBADOS	BARBADOS	Foreign
BDO China Shu Lun Pan CPAs LLP	420000	30000	30000	0	450000	30-Sep-12	CHANGPING DISTRICT BEIJING	F4	CHINA	CHINA	Foreign
Deloitte & Touche LLP	565000	86000	112000	26000	677000	31-Dec-10	MIGDAL HAEMEK	L3	ISRAEL	ISRAEL	Foreign
Grant Thornton LLP	424550	17680	17680	0	442230	31-Dec-11	CICERO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	COLUMBUS	OH	OHIO	USA	US Midwest
Grant Thornton LLP	1081120	840081	1113550	0	2194680	31-Dec-12	QUINCY	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-May-13	HAUPPAUGE	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	15704000	2697620	3083000	385375	18787000	31-Oct-10	TORONTO	A6	ONTARIO	CANADA	Canada
PricewaterhouseCoopers LLP	5264000	2323000	2785000	75000	8049000	30-Sep-09	SAN MATEO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	BRIGHTON	MI	MICHIGAN	USA	US Midwest
Ernst & Young LLP	480000	18000	108000	90000	588000	31-Dec-10	LOUISVILLE	KY	KENTUCKY	USA	US Mid Atlantic
Deloitte & Touche LLP	350000	40052	67052	25000	417052	30-Sep-09	EDEN PRAIRIE	MN	MINNESOTA	USA	US Midwest
PricewaterhouseCoopers LLP	1220300	0	49953	47553	1270250	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	1035360	0	0	0	1035360	31-Dec-09	SAN CLEMENTE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	PHOENIX	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	28-Feb-10	GRAND ISLAND	NE	NEBRASKA	USA	US Midwest
unknown	0	0	0	0	0	31-Jan-09	SYRACUSE	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	23867	2000	2000	0	25867	31-Oct-12	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	454500	184025	184025	0	638525	31-Dec-11	WESTON	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	2076840	928546	1072670	142125	3149520	3-Jan-09	KING OF PRUSSIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
BKD LLP	344179	37500	124136	86636	468315	31-Dec-09	MUNCIE	IN	INDIANA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	954168	0	41000	41000	995168	1-Jan-11	BOSTON	MA	MASSACHUSETTS	USA	US New England
BDO Seidman LLP	755722	25488	25488	0	781210	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1113770	253820	399047	127827	1512820	31-Dec-11	SUNNYVALE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	LA JOLLA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Mar-10	SAN DIEGO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1109530	2000	86223	84223	1195750	31-Dec-11	GREENWICH	CT	CONNECTICUT	USA	US New England
PricewaterhouseCoopers LLP	6352000	227000	432000	164000	6784000	31-Dec-11	ARMONK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	126731	0	0	0	126731	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-09	SAN DIEGO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	2750000	89000	271000	182000	3021000	31-Dec-10	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	30-Sep-13	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Jul-12	SOMERVILLE	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Jul-10	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	362000	0	11533	11533	373533	31-Dec-11	LOS ANGELES	CA	CALIFORNIA	USA	US West
KPMG LLP	620000	0	0	0	620000	31-Dec-10	ENGLEWOOD	CO	COLORADO	USA	US West
KPMG LLP	1267800	107250	571350	464100	1839150	31-Dec-09	BLOOMFIELD	CT	CONNECTICUT	USA	US New England
PricewaterhouseCoopers LLP	86499	0	833451	833451	919950	31-Dec-10	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
KPMG LLP	18220000	9623000	11388000	0	29608000	30-Jun-13	MELBOURNE	C3	AUSTRALIA	AUSTRALIA	Foreign
Ernst & Young LLP	274700	0	0	0	274700	31-Dec-11	RICHMOND	VA	VIRGINIA	USA	US Mid Atlantic
BDO USA LLP	944213	33017	33017	0	977230	31-Dec-12	CHICAGO	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	3012900	30500	80200	49700	3093100	31-Dec-09	MOSCOW	1Z	RUSSIA	RUSSIA	Foreign
Ernst & Young LLP	727138	189233	191633	0	918771	31-Dec-10	KINGWOOD	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
CF & Co LLP	311000	20000	135000	115000	446000	30-Jun-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Moss Adams LLP	394000	15000	109000	94000	503000	28-Jan-12	LYNNWOOD	WA	WASHINGTON	USA	US West
Ernst & Young LLP	1374000	0	51000	51000	1425000	31-Dec-09	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
Deloitte & Touche LLP	6200000	100000	400000	200000	6600000	31-Dec-11	CANONSBURG	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	561219	0	133166	76568	694385	31-Mar-13	GURGAON	K7	INDIA	INDIA	Foreign
unknown	0	0	0	0	0	31-Dec-09	LAKEWOOD	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	30-Jun-10	WEST HAVEN	CT	CONNECTICUT	USA	US New England
BDO USA LLP	631075	0	0	0	631075	31-Mar-11	CHESTERFIELD	MO	MISSOURI	USA	US Southeast
KPMG LLP	868672	0	60880	60880	929552	24-Apr-09	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	585000	195000	226300	31300	811300	31-Dec-10	ORLANDO	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	4427440	153735	1875300	1630510	6302740	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
Grant Thornton LLP	712830	0	0	0	712830	31-Jan-13	ACTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	30-Sep-11	DEERFIELD BEACH	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	LITTLE RIVER	SC	SOUTH CAROLINA	USA	US Southeast
Yount Hyde & Barbour PC	152650	64400	80825	16425	233475	31-Dec-10	MIDDLEBURG	VA	VIRGINIA	USA	US Mid Atlantic
Haskell & White LLP	404815	43889	43889	0	448704	31-Dec-11	IRVINE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	888519	0	34821	34821	923340	31-Dec-10	RALEIGH	NC	NORTH CAROLINA	USA	US Southeast
Deloitte & Touche LLP	6000000	0	0	0	6000000	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
Vavrinek Trine Day & Company LLP	262000	13250	77750	64500	339750	31-Dec-12	PORTERVILLE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	IRVINE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1271690	0	75784	75784	1347470	31-Dec-11	MCLEAN	VA	VIRGINIA	USA	US Mid Atlantic
Grant Thornton LLP	229000	13000	53000	40000	282000	3-Jan-10	MINNETONKA	MN	MINNESOTA	USA	US Midwest
Deloitte & Touche LLP	528230	0	0	0	528230	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	4456990	1069680	4456990	2674190	8913970	31-Dec-10	BAGSVAERD	G7	DENMARK	DENMARK	Foreign
Deloitte & Touche LLP	3430660	666545	907798	241253	4338460	31-Dec-09	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	PLANO	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	750525	67074	310490	243416	1061020	31-Dec-09	CHANHASSEN	MN	MINNESOTA	USA	US Midwest
Ernst & Young LLP	353529	0	44301	44301	397830	31-Dec-12	MEMPHIS	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	WESTLAKE	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
PricewaterhouseCoopers LLP	626299	244062	244062	0	870361	31-Dec-10	CALGARY	A0	ALBERTA	CANADA	Canada
Cherry Bekaert & Holland LLP	235000	0	32000	32000	267000	31-Dec-10	GLEN ALLEN	VA	VIRGINIA	USA	US Mid Atlantic
Ernst & Young LLP	65597900	9288500	12128300	1157940	77726200	31-Dec-11	ZURICH	V8	SWITZERLAND	SWITZERLAND	Foreign
PricewaterhouseCoopers LLP	102714	98868	146299	47430	249012	31-Dec-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
PricewaterhouseCoopers LLP	3697000	25000	375000	344000	4072000	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	153000	20000	226332	206332	379332	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
JH Williams & Co LLP	105000	0	10000	10000	115000	31-Dec-11	BERWICK	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	433201	0	15130	15130	448331	30-Sep-10	GREAT NECK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	695000	196000	198400	0	893400	31-Dec-11	KINGWOOD	TX	TEXAS	USA	US Southwest
KPMG LLP	1611000	0	0	0	1611000	31-Jan-09	SANTA BARBARA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	CHESTER	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Sep-12	CORNING	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	472647	48164	239757	191593	712404	31-Dec-11	WILLIAMSVILLE	NY	NEW YORK	USA	US Mid Atlantic
BDO USA LLP	532065	18000	18000	0	550065	28-Dec-12	MIAMI	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	46000000	0	8000000	1000000	54000000	31-Dec-09	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
PricewaterhouseCoopers LLP	1315000	607200	827100	219900	2142100	31-Dec-10	LITITZ	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1348000	972948	1016460	41717	2364460	31-Dec-12	TAMPA	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Jul-10	LANCASTER	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1552770	195201	248656	50855	1801420	31-Dec-10	MAUMEE	OH	OHIO	USA	US Midwest
PricewaterhouseCoopers LLP	500000	0	100000	100000	600000	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	RUSTON	LA	LOUISIANA	USA	US Southeast
Deloitte & Touche LLP	1357000	1000	85000	84000	1442000	31-Oct-12	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	DALLAS	TX	TEXAS	USA	US Southwest
UHY LLP	580600	0	0	0	580600	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	2550000	0	112000	112000	2662000	31-Dec-12	BELLEVUE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	30-Jun-09	CHATSWORTH	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	705957	0	0	0	705957	31-Dec-12	SINGAPORE	U0	SINGAPORE	SINGAPORE	Foreign
unknown	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	986500	0	0	0	986500	31-Dec-09	LOUISVILLE	KY	KENTUCKY	USA	US Mid Atlantic
Deloitte & Touche LLP	7096520	151673	770812	616764	7867330	29-Dec-12	BOCA RATON	FL	FLORIDA	USA	US Southeast
KPMG LLP	2795000	33000	113000	80000	2908000	31-Dec-10	RADNOR	PA	PENNSYLVANIA	USA	US Mid Atlantic
Deloitte & Touche LLP	576000	71000	156000	62000	732000	31-Dec-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
KPMG LLP	3319240	57328	547845	490517	3867080	31-Dec-11	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
Ernst & Young LLP	5200000	1600000	3000000	1300000	8200000	31-Dec-09	MALVERN	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	1183600	123000	364500	241500	1548100	31-Dec-11	HONOLULU	HI	HAWAII	USA	US West
Deloitte & Touche LLP	914142	76064	824722	748658	1738860	30-Jan-10	CORAOPOLIS	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-09	WESTPORT	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	30-Apr-09	HENDERSON	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	OVERLAND PARK	KS	KANSAS	USA	US Midwest
Ernst & Young LLP	843115	26149	41261	15112	884376	31-Dec-09	MOSCOW	1Z	RUSSIA	RUSSIA	Foreign
unknown	0	0	0	0	0	31-Dec-09	RALEIGH	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-12	GENEVA	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
unknown	0	0	0	0	0	31-Dec-11	DOVER	DE	DELAWARE	USA	US Mid Atlantic
Ernst & Young LLP	3967800	0	1466410	1423130	5434210	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	931000	0	0	0	931000	31-Dec-10	CHICAGO	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	8435360	384474	2944650	2264720	11380000	31-Dec-12	HOPKINTON	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	190000	0	0	0	190000	31-Dec-10	AUSTIN	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	CLEARWATER	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	LAS VEGAS	NV	NEVADA	USA	US West
PricewaterhouseCoopers LLP	4209000	739000	1308000	357000	5517000	31-Dec-09	ARMONK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Jan-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Mar-09	NOVATO	CA	CALIFORNIA	USA	US West
KPMG LLP	9600000	1700000	2200000	500000	11800000	31-Dec-12	BLUE BELL	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	5976000	947000	1362000	412000	7338000	31-Dec-10	PARK RIDGE	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	DOYLESTOWN	PA	PENNSYLVANIA	USA	US Mid Atlantic
Deloitte & Touche LLP	2149800	217500	688400	470900	2838200	2-Jan-10	BELOIT	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	NINGBO ZHEJIANG PROVINCE	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-12	ANN ARBOR	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	SHENYANG	F4	CHINA	CHINA	Foreign
BDO USA LLP	576606	82134	86641	4507	663247	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Sep-11	TAMPA	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	482799	5000	39704	33105	522503	31-Dec-09	TYLER	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	567400	0	20000	7000	587400	31-Dec-10	DENVER	CO	COLORADO	USA	US West
Yount Hyde & Barbour PC	137400	1850	10400	8550	147800	31-Dec-11	TAPPAHANNOCK	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	DALLAS	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1300000	0	300000	300000	1600000	31-Dec-09	MATTOON	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-09	JUPITER	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	ELKHART	IN	INDIANA	USA	US Midwest
PricewaterhouseCoopers LLP	1515690	0	36600	33600	1552290	31-Dec-09	THE WOODLANDS	TX	TEXAS	USA	US Southwest
Kabani & Company Inc	387500	108700	209000	0	596500	30-Apr-12	SEATTLE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-10	SANTA MONICA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	LOS ANGELES	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	638500	0	0	0	638500	31-Dec-09	MARLBOROUGH	MA	MASSACHUSETTS	USA	US New England
KPMG LLP	1072500	151800	171800	0	1244300	31-Dec-12	SEATTLE	WA	WASHINGTON	USA	US West
Ernst & Young LLP	2570000	1258000	1446000	188000	4016000	31-Dec-09	FORT WORTH	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	2254000	131000	131000	0	2385000	31-Dec-10	CLEVELAND	OH	OHIO	USA	US Midwest
KPMG LLP	363188	0	0	0	363188	31-Dec-12	MADISON	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	716001	28600	426701	398101	1142700	31-Dec-09	KANSAS CITY	MO	MISSOURI	USA	US Southeast
Deloitte & Touche LLP	0	0	0	0	0	31-Jul-11	OVERLAND PARK	KS	KANSAS	USA	US Midwest
PricewaterhouseCoopers LLP	533078	24250	77943	49481	611021	31-Dec-09	ST CHARLES	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	MURRAY	UT	UTAH	USA	US West
Deloitte & Touche LLP	1980540	395530	1516110	892063	3496640	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	384874	12896	161367	148471	546241	31-Dec-11	CALGARY	A0	ALBERTA	CANADA	Canada
unknown	0	0	0	0	0	31-Aug-09	LAS VEGAS	NV	NEVADA	USA	US West
Ernst & Young LLP	1513450	146500	391152	242732	1904600	31-Dec-12	GARFIELD HEIGHTS	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-12	SAN MATEO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	11695000	500000	531000	0	12226000	31-Dec-12	ATLANTA	GA	GEORGIA	USA	US Southeast
Deloitte & Touche LLP	2022280	238304	874601	636297	2896880	31-Mar-13	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	LOUISVILLE	KY	KENTUCKY	USA	US Mid Atlantic
KPMG LLP	1508000	0	17000	17000	1525000	31-Dec-10	MOUNT LAUREL	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1845030	8520	8520	0	1853550	13-Dec-12	MENLO PARK	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	28-Feb-09	NEWARK	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	4108000	744000	1906000	1160000	6014000	31-Dec-11	ST LOUIS	MO	MISSOURI	USA	US Southeast
Deloitte & Touche LLP	15100000	3600000	5400000	1300000	20500000	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Jun-10	WEST ST PAUL	MN	MINNESOTA	USA	US Midwest
Deloitte & Touche LLP	670000	17600	90600	73000	760600	31-Dec-09	NASHVILLE	TN	TENNESSEE	USA	US Southeast
Ernst & Young LLP	3700000	1800000	2500000	700000	6200000	31-Dec-11	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
unknown	0	0	0	0	0	31-Mar-12	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-10	CONROE	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	ROCKWALL	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	2921000	92000	92000	0	3013000	30-Jun-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	388260	34580	133726	99146	521986	31-Dec-10	LEBEC	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	15846000	0	525000	427000	16371000	28-Sep-12	CH-8200 SCHAFFHAUSEN	V8	SWITZERLAND	SWITZERLAND	Foreign
unknown	0	0	0	0	0	31-Dec-09	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	CARSON CITY	NV	NEVADA	USA	US West
BKD LLP	247554	7622	26922	9300	274476	30-Sep-12	GRANDVIEW	MO	MISSOURI	USA	US Southeast
BDO Seidman LLP	623834	70000	70000	0	693834	31-Mar-10	MARION	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	3630230	417445	429644	8486	4059870	31-Dec-09	CHICAGO	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	1180000	0	75000	75000	1255000	31-Dec-11	BEIJING	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	30-Jun-10	PHOENIX	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	8-Oct-12	SALT LAKE CITY	UT	UTAH	USA	US West
Deloitte & Touche LLP	485000	27025	181730	154705	666730	29-Aug-09	FOREST CITY	IA	IOWA	USA	US Midwest
unknown	0	0	0	0	0	31-Jan-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
KPMG LLP	1908620	214700	812655	319073	2721270	31-Mar-10	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Oct-12	HERON LAKE	MN	MINNESOTA	USA	US Midwest
PricewaterhouseCoopers LLP	739800	0	0	0	739800	30-Sep-10	READING	PA	PENNSYLVANIA	USA	US Mid Atlantic
Deloitte & Touche LLP	697329	22388	22388	0	719717	31-Dec-09	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	1-Jan-11	AUSTIN	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1680000	581000	720000	139000	2400000	31-Dec-11	INDIANAPOLIS	IN	INDIANA	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-11	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-12	MILPITAS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	WASHINGTON	VA	VIRGINIA	USA	US Mid Atlantic
Ernst & Young LLP	1007760	37017	59505	22488	1067260	30-Sep-10	RESTON	VA	VIRGINIA	USA	US Mid Atlantic
Stegman & Company PA	172718	32637	47612	14000	220330	31-Dec-10	BETHESDA	MD	MARYLAND	USA	US Mid Atlantic
Ernst & Young LLP	375000	0	0	0	375000	31-Dec-10	JERSEY CITY	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-13	LAWRENCEBURG	IN	INDIANA	USA	US Midwest
Ernst & Young LLP	1848000	23000	662000	632000	2510000	31-Dec-09	SALT LAKE CITY	UT	UTAH	USA	US West
unknown	0	0	0	0	0	30-Sep-12	PASADENA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	FORT MYERS	WA	WASHINGTON	USA	US West
PricewaterhouseCoopers LLP	3500000	0	0	0	3500000	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	510930	559642	735773	173003	1246700	30-Jun-11	MONETT	MO	MISSOURI	USA	US Southeast
KPMG LLP	63647400	8486320	15558300	7071930	79205700	31-Dec-09	FRANKFURT AM MAIN	2M	GERMANY	GERMANY	Foreign
Ernst & Young LLP	409913	0	0	0	409913	31-Dec-12	IRVING	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	755000	0	634000	631000	1389000	31-Dec-10	PASADENA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	ARDEN HILLS	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-11	BRIDGEWATER	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-12	STAMFORD	CT	CONNECTICUT	USA	US New England
Deloitte & Touche LLP	1041420	0	0	0	1041420	30-Jun-11	WINDSOR	CT	CONNECTICUT	USA	US New England
Ernst & Young LLP	617400	45000	166750	121750	784150	3-Jan-10	BANNOCKBURN	IL	ILLINOIS	USA	US Midwest
Gruber & Company LLC	255000	0	0	0	255000	31-Dec-09	HUNG HOM	K3	HONG KONG	HONG KONG	Foreign
PricewaterhouseCoopers LLP	2466000	393000	1700000	1305000	4166000	30-Nov-10	PALO ALTO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	15223000	98000	3208000	3110000	18431000	31-Dec-09	GLENVIEW	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	WELLSVILLE	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	MOUNT LAUREL	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	671000	84000	84000	0	755000	31-Dec-12	CINCINNATI	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Jan-10	SAN DIEGO	CA	CALIFORNIA	USA	US West
KPMG LLP	4066000	0	100000	100000	4166000	31-Dec-11	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
unknown	0	0	0	0	0	31-Dec-11	NEWPORT	NH	NEW HAMPSHIRE	USA	US New England
unknown	0	0	0	0	0	31-Dec-10	REDWOOD SHORES	CA	CALIFORNIA	USA	US West
KPMG LLP	6000000	600000	700000	100000	6700000	30-Sep-09	ALLENTOWN	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	700697	370056	447721	62665	1148420	31-Dec-09	ADDISON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	385300	27500	27500	0	412800	31-Dec-09	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
Grant Thornton LLP	650000	34000	49000	15000	699000	31-Dec-11	BENSALEM	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	430000	0	7383	7383	437383	31-Dec-09	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Mar-10	REDONDO BEACH	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	224215	25684	51734	21985	275949	30-Jun-09	WINCHESTER	KY	KENTUCKY	USA	US Mid Atlantic
Deloitte & Touche LLP	908000	165000	193000	28000	1101000	31-Mar-13	Zhejiang	F4	CHINA	CHINA	Foreign
KPMG LLP	730000	70000	104685	34685	834685	31-Dec-12	MIDLAND	TX	TEXAS	USA	US Southwest
JD Cloud & Co LLP	150000	9424	29843	20419	179843	31-Dec-11	LEBANON	OH	OHIO	USA	US Midwest
Deloitte & Touche LLP	845000	286000	1672720	799610	2517720	31-Dec-11	CHATTANOOGA	TN	TENNESSEE	USA	US Southeast
Ernst & Young LLP	8594000	601000	931000	327000	9525000	31-May-12	MEMPHIS	TN	TENNESSEE	USA	US Southeast
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Dec-12	PROVIDENCE	RI	RHODE ISLAND	USA	US New England
Ernst & Young LLP	0	0	0	0	0	27-Sep-13	PASADENA	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	918150	3225	526271	523046	1444420	31-Dec-11	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
KPMG LLP	330000	48145	48145	0	378145	31-Oct-09	DANBURY	CT	CONNECTICUT	USA	US New England
KPMG LLP	872000	56000	80570	24570	952570	31-Dec-10	WAYNE	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	560450	0	124500	124500	684950	31-Dec-12	SAN DIEGO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1932000	72000	357000	285000	2289000	31-Dec-10	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	380174	0	188084	0	568258	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	2806180	78754	83280	4526	2889460	31-Dec-11	SEOUL	M5	KOREA (SOUTH)	KOREA (SOUTH)	Foreign
Grant Thornton LLP	657476	0	4407	0	661883	31-Dec-11	SAN MATEO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	SAO PAULO	D5	BRAZIL	BRAZIL	Foreign
KPMG LLP	1107000	104000	162500	3200	1269500	31-Dec-09	HONOLULU	HI	HAWAII	USA	US West
Deloitte & Touche LLP	0	0	0	0	0	31-Dec-09	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
KPMG LLP	4228000	110000	739000	629000	4967000	31-Dec-12	LANCASTER	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	61425	1500	1500	0	62925	31-Dec-12	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	707000	115000	394000	279000	1101000	31-Dec-12	YOKNEAM ILLIT	L3	ISRAEL	ISRAEL	Foreign
PricewaterhouseCoopers LLP	391662	49584	229004	101603	620666	30-Jun-10	TORONTO	A6	ONTARIO	CANADA	Canada
Ernst & Young LLP	741913	109408	294854	35755	1036770	31-Dec-10	SALT LAKE CITY	UT	UTAH	USA	US West
BKD LLP	276000	48000	48000	0	324000	31-Dec-09	HUMBOLDT	KS	KANSAS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	RENO	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	SEATTLE	WA	WASHINGTON	USA	US West
Deloitte & Touche LLP	2411140	0	379700	379700	2790840	31-May-10	ATLANTA	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	586300	48600	100600	52000	686900	31-Dec-10	CHICAGO	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	1886400	59724	61224	0	1947620	31-Jul-11	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
KPMG LLP	822500	0	0	0	822500	31-Dec-10	MEDFORD	OR	OREGON	USA	US West
unknown	0	0	0	0	0	31-Jan-10	KIRKLAND	WA	WASHINGTON	USA	US West
KPMG LLP	959300	5000	7500	2500	966800	31-Dec-12	RADNOR	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Jan-13	CARSON CITY	NV	NEVADA	USA	US West
Ernst & Young LLP	3960820	780986	1938550	1157570	5899370	30-Jun-13	LISLE	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	8900000	0	500000	0	9400000	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	1034750	0	0	0	1034750	31-Dec-10	NOVATO	CA	CALIFORNIA	USA	US West
KPMG LLP	1061000	257000	439000	182000	1500000	31-Dec-09	BILLERICA	MA	MASSACHUSETTS	USA	US New England
RBSM LLP	265969	12625	18575	5950	284544	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
Grant Thornton LLP	298000	0	0	0	298000	31-Dec-09	CUDAHY	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	31-Jan-11	NEW ORLEANS	LA	LOUISIANA	USA	US Southeast
Ernst & Young LLP	634000	0	168000	168000	802000	31-Dec-11	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	HENAN PROVINCE	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	1090000	1995	273075	271080	1363080	29-Jan-11	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
Crowe Horwath LLP	230000	0	51615	26920	281615	30-Jun-09	COVINA	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	0	0	0	0	0	30-Sep-13	WASHINGTON	DC	DISTRICT OF COLUMBIA	USA	US Mid Atlantic
Ernst & Young LLP	1161000	7000	257000	248000	1418000	28-Feb-09	SAN MATEO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Mar-12	BOISE	ID	IDAHO	USA	US West
unknown	0	0	0	0	0	31-Dec-09	WESTLAKE VILLAGE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	ST PAUL	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	BURLINGTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	MADISON HEIGHTS	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-May-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	801000	30705	105701	35846	906701	30-Jun-11	DES MOINES	IA	IOWA	USA	US Midwest
Ernst & Young LLP	638000	28000	184000	156000	822000	30-Jun-13	HAUPPAUGE	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-11	WATERLOO	A6	ONTARIO	CANADA	Canada
Ernst & Young LLP	1179070	0	147332	147332	1326400	31-Dec-12	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1185190	0	144933	144933	1330120	1-Jun-13	ZEELAND	MI	MICHIGAN	USA	US Midwest
PricewaterhouseCoopers LLP	316272	97314	126509	4866	442781	30-Jun-11	BUENOS AIRES	C1	ARGENTINA	ARGENTINA	Foreign
Ernst & Young LLP	437641	0	84500	84500	522141	31-Dec-10	NEWTON	MA	MASSACHUSETTS	USA	US New England
Demetrius & Company LLC	78100	0	0	0	78100	31-Dec-09	DUMORE	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	1200000	0	0	0	1200000	31-Dec-12	DALLAS	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1126000	5000	282000	277000	1408000	31-Dec-09	SANTA CLARA	CA	CALIFORNIA	USA	US West
KPMG LLP	379803	0	165606	26515	545409	31-Dec-10	FT. LAUDERDALE	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	5600000	100000	100000	0	5700000	31-Dec-12	MADISON	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Apr-13	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Jul-13	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	1415000	0	130500	130500	1545500	31-Dec-11	FORT WAYNE	IN	INDIANA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	1512000	2000	369000	367000	1881000	31-Jan-10	PHOENIX	AZ	ARIZONA	USA	US Southwest
PricewaterhouseCoopers LLP	588925	68600	192129	119029	781054	30-Dec-12	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	QUAKERTOWN	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	119575	0	0	0	119575	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	512753	87493	204293	116800	717046	31-Mar-13	WASHINGTON	DC	DISTRICT OF COLUMBIA	USA	US Mid Atlantic
Deloitte & Touche LLP	3527080	7363	109371	101083	3636450	31-Mar-11	MORRISVILLE	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Mar-11	WOODBURY	MN	MINNESOTA	USA	US Midwest
Ernst & Young LLP	2811000	65000	71700	6700	2882700	26-Feb-11	WATERLOO	A6	ONTARIO	CANADA	Canada
Grant Thornton LLP	440000	0	333000	195000	773000	31-Mar-12	PLYMOUTH	MN	MINNESOTA	USA	US Midwest
Deloitte & Touche LLP	491080	273381	331159	55578	822239	27-Nov-12	BOISE	ID	IDAHO	USA	US West
unknown	0	0	0	0	0	31-Dec-11	EAGAN	MN	MINNESOTA	USA	US Midwest
KPMG LLP	462750	0	65000	65000	527750	31-Dec-12	STAMFORD	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-12	SAN JOSE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	685400	0	0	0	685400	31-Dec-11	DENVER	CO	COLORADO	USA	US West
Deloitte & Touche LLP	1422210	236113	374088	137975	1796290	31-Dec-10	FAIRFAX	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Jul-12	OVERLAND PARK	KS	KANSAS	USA	US Midwest
Grant Thornton LLP	1070360	0	1278	1278	1071640	31-Dec-11	SANTA CLARA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	DURHAM	NC	NORTH CAROLINA	USA	US Southeast
PricewaterhouseCoopers LLP	2563000	977000	1411000	434000	3974000	31-Dec-09	SAO PAULO	D5	BRAZIL	BRAZIL	Foreign
unknown	0	0	0	0	0	31-Dec-10	COLUMBIA	K5	HUNGARY	HUNGARY	Foreign
unknown	0	0	0	0	0	31-Dec-10	NORFOLK	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	TORONTO	A6	ONTARIO	CANADA	Canada
PricewaterhouseCoopers LLP	2980000	0	1464000	1464000	4444000	31-Dec-10	CRYSTAL LAKE	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	212000	83000	114000	29000	326000	31-Dec-09	WARRINGTON	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	100600	0	0	0	100600	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	1120220	0	26600	24400	1146820	29-Dec-12	TAUNTON	MA	MASSACHUSETTS	USA	US New England
KPMG LLP	0	0	0	0	0	1-Sep-13	ISSAQUAH	WA	WASHINGTON	USA	US West
PricewaterhouseCoopers LLP	390600	230800	233200	0	623800	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	LAKEWOOD	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	STUDIO CITY	CA	CALIFORNIA	USA	US West
KPMG LLP	3200000	0	300000	300000	3500000	31-Dec-11	MIDDLEBURY	CT	CONNECTICUT	USA	US New England
Ernst & Young LLP	653655	0	159696	159696	813351	28-Jan-12	WARRENDALE	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	2094350	0	854080	854080	2948430	31-Dec-12	PHOENIX	AZ	ARIZONA	USA	US Southwest
KPMG LLP	3773030	264530	348066	83536	4121100	31-Dec-11	PARKTOWN	T3	SOUTH AFRICA	SOUTH AFRICA	Foreign
unknown	0	0	0	0	0	31-Jan-10	NOTTINGHAMSHIRE	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
PricewaterhouseCoopers LLP	9400000	1500000	2400000	900000	11800000	31-Dec-10	DEARBORN	MI	MICHIGAN	USA	US Midwest
KPMG LLP	995000	0	0	0	995000	30-Sep-10	ST LOUIS	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	FREEHOLD	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	822000	48200	92800	27000	914800	31-Mar-10	MUMBAI	K7	INDIA	INDIA	Foreign
unknown	0	0	0	0	0	31-Dec-10	MICHIGAN CITY	IN	INDIANA	USA	US Midwest
PricewaterhouseCoopers LLP	447000	93000	129000	36000	576000	30-Jan-10	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
Deloitte & Touche LLP	3527080	7363	109371	101083	3636450	31-Mar-11	MORRISVILLE	NC	NORTH CAROLINA	USA	US Southeast
Deloitte & Touche LLP	838092	0	0	0	838092	31-Dec-10	JACKSON	MS	MISSISSIPPI	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	NEW HAVEN	CT	CONNECTICUT	USA	US New England
KPMG LLP	1239610	16000	32048	16048	1271660	31-Dec-10	HILLSBORO	OR	OREGON	USA	US West
KPMG LLP	1399000	86000	86000	0	1485000	31-Dec-11	SUNNYVALE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	591000	0	0	0	591000	31-Dec-11	ATHENS	J3	GREECE	GREECE	Foreign
Ernst & Young LLP	390545	0	15000	15000	405545	31-Dec-10	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	523823	0	516456	0	1040280	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Aug-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	813609	0	108855	106065	922464	31-Dec-12	SCOTTSDALE	AZ	ARIZONA	USA	US Southwest
KPMG LLP	1614500	304100	324300	20200	1938800	31-Dec-10	BLOOMFIELD HILLS	MI	MICHIGAN	USA	US Midwest
GHP Horwath PC	539000	0	18242	18242	557242	31-Dec-09	SHENZHEN GUANGDONG	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-10	SEATTLE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
PricewaterhouseCoopers LLP	443200	0	185074	28475	628274	31-Dec-10	TYLER	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	428000	52000	176500	124500	604500	31-Mar-09	WASHINGTON	DC	DISTRICT OF COLUMBIA	USA	US Mid Atlantic
KPMG LLP	63647400	8486320	15558300	7071930	79205700	31-Dec-09	FRANKFURT AM MAIN	2M	GERMANY	GERMANY	Foreign
Deloitte & Touche LLP	2681220	347980	717697	367517	3398920	31-Dec-09	NORWELL	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	9100000	222000	2022000	1800000	11122000	2-Feb-13	FRAMINGHAM	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	1115550	0	20300	18285	1135850	31-Dec-11	BEIJING	F4	CHINA	CHINA	Foreign
Grant Thornton LLP	294040	0	52050	52050	346090	31-Dec-10	FRANKLIN PARK	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	FITZGERALD	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-May-13	TULSA	OK	OKLAHOMA	USA	US Southwest
unknown	0	0	0	0	0	31-May-10	BELLEVUE	WA	WASHINGTON	USA	US West
Ernst & Young LLP	1913270	0	65470	63310	1978740	31-Oct-10	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	788413	0	39228	37228	827641	31-Jul-09	LEBANON	TN	TENNESSEE	USA	US Southeast
Grant Thornton LLP	1520700	0	0	0	1520700	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	3576270	191172	519888	327216	4096160	31-Dec-11	CHALOTTE	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	NEWPORT BEACH	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Jul-11	LAS VEGAS	NV	NEVADA	USA	US West
PricewaterhouseCoopers LLP	7700000	600000	700000	0	8400000	31-Dec-11	MAUMEE	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	ASHEVILLE	NC	NORTH CAROLINA	USA	US Southeast
Deloitte & Touche LLP	1039300	0	241800	239800	1281100	31-Dec-09	NORTHFIELD	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	27-Feb-09	SOUTHAMPTON	PA	PENNSYLVANIA	USA	US Mid Atlantic
Grant Thornton LLP	5769000	25000	26525	1525	5795520	31-Dec-12	DALLAS	TX	TEXAS	USA	US Southwest
KPMG LLP	13005000	1127000	1491000	308000	14496000	31-Aug-10	DUBLIN	L2	IRELAND	IRELAND	Foreign
KPMG LLP	1561920	0	495291	495291	2057210	31-Dec-12	CALGARY	A0	ALBERTA	CANADA	Canada
McGladrey & Pullen LLP	800915	108181	138181	0	939096	31-Dec-11	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	ALACHUA	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-09	SYDNEY	C3	AUSTRALIA	AUSTRALIA	Foreign
Ernst & Young LLP	1519810	0	0	0	1519810	31-Dec-11	BIRMINGHAM	AL	ALABAMA	USA	US Southeast
Deloitte & Touche LLP	7352000	811000	1009000	198000	8361000	31-Dec-10	WOODLAND HILLS	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	5231700	0	434700	414600	5666400	31-Dec-12	KAOHSIUNG	F5	TAIWAN (CHINA)	TAIWAN (CHINA)	Foreign
Ernst & Young LLP	1500100	0	140400	140400	1640500	31-Dec-11	WESTFORD	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	3568500	260000	814520	552520	4383020	30-Sep-10	CHESTERBROOK	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	969900	35000	130949	95949	1100850	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	519117	0	213700	213700	732817	31-Dec-09	WAYNE	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	699761	30000	36800	5000	736561	31-Dec-10	LEXINGTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-11	WASHINGTON	DC	DISTRICT OF COLUMBIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
Deloitte & Touche LLP	0	0	0	0	0	2-Jan-11	SYRACUSE	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	GOLD HILL	NV	NEVADA	USA	US West
Ernst & Young LLP	7800000	300000	900000	400000	8700000	31-Dec-10	BASEL	V8	SWITZERLAND	SWITZERLAND	Foreign
unknown	0	0	0	0	0	30-Sep-11	LOS ANGELES	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Sep-10	COEUR DALENE	ID	IDAHO	USA	US West
Ernst & Young LLP	1497000	199000	248000	49000	1745000	31-Jul-12	IRVING	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	3423000	290000	292000	0	3715000	31-Dec-12	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
Deloitte & Touche LLP	3293000	848500	2230500	1377000	5523500	30-Dec-12	WALTHAM	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	25513400	0	8813710	3865660	34327100	31-Dec-10	BRENTFORD	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
unknown	0	0	0	0	0	31-Dec-11	ALBUQUERQUE	NM	NEW MEXICO	USA	US Southwest
PricewaterhouseCoopers LLP	1084900	211902	215542	0	1300440	31-Dec-11	ATLANTA	GA	GEORGIA	USA	US Southeast
Malin Bergquist & Company LLP	419000	20000	20000	0	439000	31-Dec-10	STATE COLLEGE	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	BLACK HAWK	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-12	SALT LAKE CITY	UT	UTAH	USA	US West
Deloitte & Touche LLP	495500	0	64050	64050	559550	31-Dec-10	LOS ANGELES	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1895500	6000	9123	0	1904630	31-Jul-09	BROOMFIELD	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-09	LAKEWOOD	CO	COLORADO	USA	US West
Ernst & Young LLP	14287000	2698000	4076000	1378000	18363000	31-Jan-09	BENTONVILLE	AR	ARKANSAS	USA	US Southeast
Ernst & Young LLP	1029760	60000	645209	585209	1674970	3-Apr-10	BRAINTREE	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-11	HENDERSON	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-May-09	QUESNEL	A1	BRITISH COLUMBIA	CANADA	Canada
HoganTaylor LLP	125000	9500	35000	25500	160000	31-Dec-10	PRYOR	OK	OKLAHOMA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	IRVINE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1941130	113101	240801	117200	2181930	31-Dec-12	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
PricewaterhouseCoopers LLP	363000	129000	329000	200000	692000	31-Aug-12	QUEBEC CITY	A8	QUEBEC	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-11	LAKEWOOD	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-09	AUSTIN	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	6573000	97000	101000	4000	6674000	31-Dec-10	OGDEN	UT	UTAH	USA	US West
Ernst & Young LLP	856825	11257	193007	181750	1049830	30-Dec-12	LOUISVILLE	KY	KENTUCKY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1000500	0	29000	26000	1029500	31-Dec-11	ATLANTA	GA	GEORGIA	USA	US Southeast
KPMG LLP	2225000	329117	2081880	1752760	4306880	31-Dec-12	ENGLEWOOD	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-May-12	KOWLOON	K3	HONG KONG	HONG KONG	Foreign
Deloitte & Touche LLP	1740020	0	6000	0	1746020	31-Dec-10	HERNDON	VA	VIRGINIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	5987000	106000	2609000	2447000	8596000	31-Dec-09	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	691739	105063	407854	302791	1099590	31-Dec-11	JIANGXI PROVINCE	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-12	MISSISSAUGA	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-May-12	NORCROSS	GA	GEORGIA	USA	US Southeast
Grant Thornton LLP	562345	628291	652937	24646	1215280	30-Sep-09	BELLEVUE	WA	WASHINGTON	USA	US West
KPMG LLP	17983700	621002	1685580	861799	19669300	31-Mar-12	TOKYO	M0	JAPAN	JAPAN	Foreign
Ernst & Young LLP	1848500	171500	239000	67500	2087500	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Jan-13	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Jul-12	Canton	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	OREM	UT	UTAH	USA	US West
Deloitte & Touche LLP	2745400	0	148441	148441	2893840	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1363000	0	302500	301000	1665500	30-Apr-11	SANTA CLARA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-10	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	11026600	165456	7311190	6980280	18337800	1-Jan-11	NEW BRITAIN	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	30-Nov-11	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	ATHENS	J3	GREECE	GREECE	Foreign
unknown	0	0	0	0	0	31-Dec-11	LADERA RANCH	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	226974	0	12915	12915	239889	31-Mar-13	MUMBAI	K7	INDIA	INDIA	Foreign
Burr Pilger Mayer Inc (LLP)	803230	0	0	0	803230	1-Jul-12	FREMONT	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-12	CARSON CITY	NV	NEVADA	USA	US West
PricewaterhouseCoopers LLP	873000	74000	465000	391000	1338000	31-Dec-10	YAVNE	L3	ISRAEL	ISRAEL	Foreign
BDO USA LLP	828603	0	31820	31820	860423	1-Oct-10	RESTON	VA	VIRGINIA	USA	US Mid Atlantic
Hansen Barnett & Maxwell PC	231949	37225	71669	34444	303618	31-Mar-10	SALT LAKE CITY	UT	UTAH	USA	US West
unknown	0	0	0	0	0	31-Dec-12	ZHEJIANG PROVINCE	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-12	MISSISSAUGA	A6	ONTARIO	CANADA	Canada
PricewaterhouseCoopers LLP	395000	40500	97460	55000	492460	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	269006	0	0	0	269006	30-Apr-12	BENTONVILLE	AR	ARKANSAS	USA	US Southeast
Ernst & Young LLP	3511000	186000	198000	0	3709000	31-Dec-09	WALNUT CREEK	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	4450000	103000	473000	367000	4923000	28-Jun-09	EL SEGUNDO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	826728	52600	55390	0	882118	31-Dec-10	SOUTH SAN FRANCISCO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	6581000	215000	905000	124000	7486000	31-Dec-11	LONDON ENGLAND	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
Grant Thornton LLP	449000	25988	193854	167866	642854	31-Dec-10	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	29-Feb-12	ENCINO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	SANTA MONICA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Mar-11	SALT LAKE CITY	UT	UTAH	USA	US West
unknown	0	0	0	0	0	31-May-13	CALGARY	A0	ALBERTA	CANADA	Canada
unknown	0	0	0	0	0	28-Feb-10	HOUSTON	TX	TEXAS	USA	US Southwest
BDO USA LLP	826500	90000	145000	55000	971500	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	MELBOURNE	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	1813000	0	0	0	1813000	30-Jun-10	ROSEBANK JOHANNESBURG	T3	SOUTH AFRICA	SOUTH AFRICA	Foreign
unknown	0	0	0	0	0	30-Sep-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Aug-11	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	FARMINGTON HILLS	MI	MICHIGAN	USA	US Midwest
Deloitte & Touche LLP	3880000	160000	160000	0	4040000	31-Aug-09	IRVING	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	6977000	206000	4866000	4573000	11843000	31-Dec-11	BROOMFIELD	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Mar-10	IRVINE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	ST PAUL	MN	MINNESOTA	USA	US Midwest
Ernst & Young LLP	7900000	2700000	12800000	10100000	20700000	31-Dec-09	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	IRVINE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	840000	16000	92000	76000	932000	31-Dec-11	EMERYVILLE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	WALHALLA	SC	SOUTH CAROLINA	USA	US Southeast
PricewaterhouseCoopers LLP	1025270	129694	400523	270829	1425800	30-Sep-11	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
Grant Thornton LLP	1557750	26745	26745	0	1584500	31-May-09	NORCROSS	GA	GEORGIA	USA	US Southeast
KPMG LLP	880000	26200	26200	0	906200	30-Jun-12	SAN JOSE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1059000	124000	346000	222000	1405000	30-Jan-10	PLEASANTON	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	364620	1742	65687	61950	430307	31-Dec-09	CAMBRIDGE	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-11	BROOMALL	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	CONWAY	SC	SOUTH CAROLINA	USA	US Southeast
Deloitte & Touche LLP	9300000	300000	4200000	3400000	13500000	31-Aug-10	ST LOUIS	MO	MISSOURI	USA	US Southeast
KPMG LLP	519500	0	179000	179000	698500	31-Dec-10	HONG KONG	K3	HONG KONG	HONG KONG	Foreign
PricewaterhouseCoopers LLP	266654	66852	170144	103293	436799	31-Dec-09	LITTLETON	CO	COLORADO	USA	US West
KPMG LLP	312397	70783	196663	50065	509060	31-Dec-09	OLYMPIA	WA	WASHINGTON	USA	US West
KPMG LLP	1253250	0	2190	0	1255440	31-Dec-10	SAN DIEGO	CA	CALIFORNIA	USA	US West
KPMG LLP	475000	0	82245	82245	557245	31-Dec-12	AUSTIN	TX	TEXAS	USA	US Southwest
KPMG LLP	1324750	0	9650	8000	1334400	31-Dec-12	ROCHELLE PARK	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	PINGDINGSHAN HENAN PROVINCE	F4	CHINA	CHINA	Foreign
Dixon Hughes Goodman LLP	504500	110000	110000	0	614500	31-Dec-11	ATLANTA	GA	GEORGIA	USA	US Southeast
PricewaterhouseCoopers LLP	1012900	200000	215594	15594	1228490	31-Dec-10	SANTA CLARA	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	974411	108785	158378	21924	1132790	31-Dec-11	CALGARY	A0	ALBERTA	CANADA	Canada
PricewaterhouseCoopers LLP	825313	105100	144423	37823	969736	31-Dec-09	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	RAMAT GAN	L3	ISRAEL	ISRAEL	Foreign
Ernst & Young LLP	620600	0	40000	40000	660600	31-Dec-11	GRAND RAPIDS	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	ALAMEDA	CA	CALIFORNIA	USA	US West
Marcum LLP	204000	30000	83500	53500	287500	31-Jan-11	HARLEYSVILLE	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	906982	0	214179	214179	1121160	31-Dec-10	LIMA	R5	PERU	PERU	Foreign
unknown	0	0	0	0	0	31-May-13	RAPID CITY	SD	SOUTH DAKOTA	USA	US Midwest
KPMG LLP	630000	0	26965	26965	656965	3-Jan-10	SCOTTSDALE	AZ	ARIZONA	USA	US Southwest
Deloitte & Touche LLP	902718	0	279981	108617	1182700	31-Dec-10	VALENCIA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	DETROIT	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	RALEIGH	NC	NORTH CAROLINA	USA	US Southeast
Ernst & Young LLP	1548000	1404000	1602000	198000	3150000	31-Dec-11	CINCINNATI	OH	OHIO	USA	US Midwest
Deloitte & Touche LLP	1018940	143683	1108030	964344	2126970	31-Dec-12	LEVITTOWN	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	765000	0	87000	87000	852000	31-Dec-10	SEATTLE	WA	WASHINGTON	USA	US West
Grant Thornton LLP	1042220	36310	184032	147722	1226250	31-Dec-12	PLANO	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	572140	13340	17281	3941	589421	31-Dec-12	LITTLETON	CO	COLORADO	USA	US West
Ernst & Young LLP	860000	0	40000	40000	900000	31-Jul-10	FARMINGDALE	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	HOPKINTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	1286020	124362	248883	104521	1534900	31-Dec-09	FAIRFAX	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	PLAINVIEW	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	WHEATRIDGE	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	4684390	1497760	1673190	175425	6357570	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Sep-10	SUNNYVALE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Oct-12	SALT LAKE CITY	UT	UTAH	USA	US West
Deloitte & Touche LLP	0	0	0	0	0	31-Dec-10	SALT LAKE CITY	UT	UTAH	USA	US West
PricewaterhouseCoopers LLP	1475200	0	237226	237226	1712430	31-Dec-09	WESTBROOK	ME	MAINE	USA	US New England
unknown	0	0	0	0	0	31-Dec-10	DALLAS	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	4740000	328000	575000	247000	5315000	30-Jun-13	WESTLAKE	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	1650000	62500	160000	44500	1810000	31-Dec-12	FOLSOM	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	5016000	245000	2218000	1973000	7234000	30-Sep-10	LOS ANGELES	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Mar-13	ELDORADO SPRINGS	CO	COLORADO	USA	US West
Grant Thornton LLP	137550	0	16800	16800	154350	31-Mar-10	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Nov-11	LOS ANGELES	CA	CALIFORNIA	USA	US West
Moss Adams LLP	314000	31000	31000	0	345000	31-Dec-12	OAK HARBOR	WA	WASHINGTON	USA	US West
Ernst & Young LLP	30500000	13900000	16900000	3000000	47400000	31-Oct-11	PALO ALTO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	717000	0	0	0	717000	31-Dec-09	SOUTH SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	SEATTLE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-12	DES MOINES	IA	IOWA	USA	US Midwest
BDO USA LLP	463000	0	255000	255000	718000	31-Dec-12	NEWPORT BEACH	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	678492	84500	121500	37000	799992	31-Dec-12	MOBILE	AL	ALABAMA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	CHAPEL HILL	NC	NORTH CAROLINA	USA	US Southeast
Grant Thornton LLP	350300	95190	153155	57965	503455	29-May-12	CINCINNATI	OH	OHIO	USA	US Midwest
KPMG LLP	1163490	0	184174	184174	1347660	31-Dec-09	CALGARY	A0	ALBERTA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-09	LITTLETON	CO	COLORADO	USA	US West
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Dec-09	CHICAGO	IL	ILLINOIS	USA	US Midwest
KPMG LLP	386700	0	134085	134085	520785	31-Dec-09	ITHACA	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1549620	0	114795	102000	1664420	31-Dec-09	SUNNYVALE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-May-09	LAS VEGAS	NV	NEVADA	USA	US West
Ernst & Young LLP	8700000	800000	1800000	900000	10500000	31-Dec-10	INDIANAPOLIS	IN	INDIANA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	WOOSTER	OH	OHIO	USA	US Midwest
Ernst & Young LLP	1360280	80325	385081	304756	1745370	30-Sep-11	TULSA	OK	OKLAHOMA	USA	US Southwest
Deloitte & Touche LLP	90000	45000	45000	0	135000	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	865575	0	2700	0	868275	31-Dec-11	RADNOR	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	3427000	87712	181836	94124	3608840	2-Feb-13	JACKSONVILLE	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	490763	1995	76995	75000	567758	31-Dec-09	DENVER	CO	COLORADO	USA	US West
Deloitte & Touche LLP	4280930	0	0	0	4280930	31-Dec-10	RIO DE JANEIRO	D5	BRAZIL	BRAZIL	Foreign
unknown	0	0	0	0	0	31-Dec-12	LEAGUE CITY	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	BRIDGEPORT	WV	WEST VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-10	CHICAGO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	FORT LAUDERDALE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	30-Sep-10	ORLANDO	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	FORT LAUDERDALE	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	25037600	2781960	5563920	1390980	30601500	31-Dec-11	AL ROTTERDAM	P7	NETHERLANDS	NETHERLANDS	Foreign
unknown	0	0	0	0	0	31-Dec-11	SARASOTA	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	28-Feb-10	SHENZHEN	F4	CHINA	CHINA	Foreign
Deloitte & Touche LLP	464980	0	37806	37806	502786	31-Dec-11	SAN JOSE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1578000	335000	342000	7000	1920000	31-Dec-12	DALLAS	TX	TEXAS	USA	US Southwest
ParenteBeard LLC	229352	22078	35947	13869	265299	31-Dec-10	HARRISBURG	PA	PENNSYLVANIA	USA	US Mid Atlantic
PKF OÆConnor Davies LLP	350000	47000	51100	4100	401100	31-Oct-12	GREENWICH	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Mar-13	OTTAWA	A6	ONTARIO	CANADA	Canada
BDO USA LLP	225000	0	0	0	225000	31-Dec-11	RIVERHEAD	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Oct-10	MAITLAND	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	PASCAGOULA	MS	MISSISSIPPI	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
PricewaterhouseCoopers LLP	15493000	0	3636110	1264730	19129100	31-Mar-13	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
KPMG LLP	1053250	0	0	0	1053250	31-Dec-10	SEATTLE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-11	MARKHAM	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-10	ISELIN	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-13	SCOTTSDALE	AZ	ARIZONA	USA	US Southwest
McGladrey & Pullen LLP	304657	0	46665	46665	351322	30-Sep-11	CHICAGO	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	970000	122000	672053	550053	1642050	31-Dec-09	LA JOLLA	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	179883	49408	154823	57018	334706	31-Aug-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Deloitte & Touche LLP	355300	893	36661	35768	391961	30-Sep-09	BOISE	ID	IDAHO	USA	US West
BDO USA LLP	499000	7000	7000	0	506000	31-Dec-11	NEWARK	DE	DELAWARE	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-11	WAYNE	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	1264730	0	0	0	1264730	31-Jul-13	FOSTER CITY	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	900669	86150	87950	0	988619	28-May-11	IRVINE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	412407	66272	423225	230381	835632	31-Dec-09	SEATTLE	WA	WASHINGTON	USA	US West
Collins Barrow Toronto LLP	80000	35000	50000	10000	130000	31-Oct-10	TORONTO	A6	ONTARIO	CANADA	Canada
KPMG LLP	1724630	178032	178032	0	1902660	31-Dec-09	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-12	RICHMOND	IN	INDIANA	USA	US Midwest
PricewaterhouseCoopers LLP	983273	758890	987569	118272	1970840	31-Mar-12	TARRYTOWN	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-09	SUNRISE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	FORT LAUDERDALE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	30-Sep-12	SICHUAN	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	911678	0	30205	30205	941883	31-Dec-11	ORLANDO	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	30-Sep-10	ALISO VIEJO	CA	CALIFORNIA	USA	US West
UHY LLP	454352	49464	49464	0	503816	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	2568790	0	41764	39604	2610550	1-Nov-09	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	802995	410004	728703	317769	1531700	31-Dec-11	DUBLIN	L2	IRELAND	IRELAND	Foreign
unknown	0	0	0	0	0	31-Dec-10	BURLINGTON	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	5112840	0	0	0	5112840	31-Dec-11	MEDELLIN	F8	COLOMBIA	COLOMBIA	Foreign
unknown	0	0	0	0	0	31-Dec-09	FREMONT	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	91600000	9200000	19000000	6100000	110600000	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	937934	231404	317353	84149	1255290	31-Dec-11	MOUNTAIN VIEW	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-May-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	2130000	445000	450360	5360	2580360	31-Dec-10	SANTA BARBARA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Aug-10	KENTWOOD	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	St Paul	MN	MINNESOTA	USA	US Midwest
WeiserMazars LLP	608000	0	0	0	608000	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	704100	43500	74870	31370	778970	28-Aug-10	MELVILLE	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	632000	20400	39625	19225	671625	31-Dec-11	SOUTH BEND	IN	INDIANA	USA	US Midwest
Deloitte & Touche LLP	1685000	8000	8000	0	1693000	31-Dec-09	ALPHARETTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Aug-10	TORONTO	A6	ONTARIO	CANADA	Canada
PricewaterhouseCoopers LLP	958000	0	105000	105000	1063000	1-Jan-12	FREMONT	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	OAKLAND	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	DALLAS	TX	TEXAS	USA	US Southwest
KPMG LLP	9147660	0	347380	347380	9495040	30-Jun-09	JOHANNESBURG	T3	SOUTH AFRICA	SOUTH AFRICA	Foreign
unknown	0	0	0	0	0	31-Dec-12	KANSAS CITY	MO	MISSOURI	USA	US Southeast
KPMG LLP	184000	0	48000	48000	232000	31-Dec-12	AIRPORT CITY	L3	ISRAEL	ISRAEL	Foreign
Ernst & Young LLP	133657	0	0	0	133657	31-Aug-13	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	30-Sep-11	HONOLULU	HI	HAWAII	USA	US West
unknown	0	0	0	0	0	31-Dec-10	BUFFALO	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1309000	66000	66000	0	1375000	31-Dec-09	TEMECULA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	EAGAN	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-May-11	SAN DIEGO	CA	CALIFORNIA	USA	US West
BDO USA LLP	2106000	0	121000	113000	2227000	31-Dec-11	TORONTO	NY	NEW YORK	USA	US Mid Atlantic
Crowe Horwath LLP	310000	0	0	0	310000	31-Dec-10	JERICHO	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	BRENTWOOD	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	31-Mar-12	SUFFERN	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	1011950	142216	184582	17366	1196530	31-Dec-10	SEATTLE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	30-Jun-09	DENVER	CO	COLORADO	USA	US West
Ehrhardt Keefe Steiner & Hottman PC	180000	83000	90500	7500	270500	31-Dec-10	PARAMUS	NJ	NEW JERSEY	USA	US Mid Atlantic
Hein & Associates LLP	250500	41370	85005	43635	335505	31-Dec-09	DENVER	CO	COLORADO	USA	US West
Ernst & Young LLP	2652540	0	2428	0	2654970	31-Dec-11	BUENOS AIRES	C1	ARGENTINA	ARGENTINA	Foreign
McGladrey LLP	627000	28000	148000	7000	775000	31-Dec-12	PHOENIX	AZ	ARIZONA	USA	US Southwest
PricewaterhouseCoopers LLP	1195000	94000	223000	127000	1418000	31-Mar-09	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	SEOUL	M5	KOREA (SOUTH)	KOREA (SOUTH)	Foreign
Deloitte & Touche LLP	472137	220864	501898	170723	974035	31-Dec-11	GUADALAJARA JALISCO	O5	MEXICO	MEXICO	Foreign
PricewaterhouseCoopers LLP	357710	0	36633	35000	394343	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	992666	0	0	0	992666	31-Dec-12	LITTLE ROCK	AR	ARKANSAS	USA	US Southeast
Deloitte & Touche LLP	1040700	1800	109100	29100	1149800	31-Mar-09	GOA	K7	INDIA	INDIA	Foreign
PricewaterhouseCoopers LLP	1671000	479000	496000	17000	2167000	31-Dec-12	BELLEVUE	WA	WASHINGTON	USA	US West
PricewaterhouseCoopers LLP	519100	47600	65540	15000	584640	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
KPMG LLP	762500	286800	360400	73600	1122900	31-Dec-10	SAN MATEO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Sep-11	SAGINAW	MI	MICHIGAN	USA	US Midwest
ParenteBeard LLC	340864	47500	118860	30303	459724	30-Jun-12	FAIRFIELD	NJ	NEW JERSEY	USA	US Mid Atlantic
KPMG LLP	313000	12500	58900	46400	371900	30-Sep-09	ST LOUIS	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	RUFUS	OR	OREGON	USA	US West
unknown	0	0	0	0	0	31-Dec-11	FUJIAN PROVINCE	F4	CHINA	CHINA	Foreign
BDO USA LLP	366000	0	41700	31500	407700	31-Dec-11	EAU CLAIRE	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	28-Feb-11	MERRITT ISLAND	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	4208400	1100	537700	329700	4746100	31-Dec-09	CANTON	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Jan-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Mar-10	IRVINE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	SATELLITE BEACH	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	3552000	0	509000	507000	4061000	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	11245000	664000	884000	220000	12129000	31-Dec-10	COLUMBUS	OH	OHIO	USA	US Midwest
PricewaterhouseCoopers LLP	644769	0	60800	59000	705569	31-Dec-11	WALTHAM	MA	MASSACHUSETTS	USA	US New England
Deloitte & Touche LLP	757035	35000	35000	0	792035	31-Dec-09	ATLANTA	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	860000	3000	173474	165902	1033470	31-Dec-11	MALVERN	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Oct-11	HERON LAKE	MN	MINNESOTA	USA	US Midwest
Deloitte & Touche LLP	577000	48200	48200	0	625200	26-Sep-12	SAN ANTONIO	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	CEDAR KNOLLS	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	CINCINNATI	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	DUBLIN	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	28-Feb-11	OXNARD	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	227690	35418	192272	156853	419962	31-Dec-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	30-Jun-10	SAN MARCOS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	COLDWATER	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	EAST MONTREAL	A8	QUEBEC	CANADA	Canada
KPMG LLP	1471300	61000	583800	522800	2055100	31-Dec-11	BLOOMFIELD	CT	CONNECTICUT	USA	US New England
Deloitte & Touche LLP	787000	0	560000	555000	1347000	31-Dec-09	CANONSBURG	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	4528330	684815	686810	0	5215140	24-Jun-12	FREMONT	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	MAPLE RIDGE	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	WEST BABYLON	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	BOCA RATON	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	364000	15370	15370	0	379370	30-Apr-11	MINOT	ND	NORTH DAKOTA	USA	US Midwest
Ernst & Young LLP	1041550	40500	396391	355891	1437940	31-Dec-11	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	30-Sep-09	EDEN PRAIRIE	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	AMERICAN FORK	UT	UTAH	USA	US West
Deloitte & Touche LLP	1542600	0	61132	61132	1603730	30-Jan-10	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
BDO Seidman LLP	1001000	23000	151000	128000	1152000	31-Dec-09	COPPELL	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
BDO USA LLP	1789140	0	0	0	1789140	31-Mar-12	LAWRENCE	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	536000	115600	211530	95930	747530	1-Jan-12	CORPUS CHRISTI	TX	TEXAS	USA	US Southwest
SR Snodgrass AC	81985	0	9500	9500	91485	30-Jun-10	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1876110	50000	165080	115080	2041190	31-Dec-11	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
unknown	0	0	0	0	0	30-Jun-09	HAIFA	L3	ISRAEL	ISRAEL	Foreign
Deloitte & Touche LLP	1684500	213000	236410	21910	1920910	31-Dec-11	NASHVILLE	TN	TENNESSEE	USA	US Southeast
Ernst & Young LLP	1084200	0	0	0	1084200	31-Dec-11	VERNON HILLS	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	LANSING	MI	MICHIGAN	USA	US Midwest
KPMG LLP	1609000	721000	1026000	305000	2635000	31-Dec-11	TORONTO	A6	ONTARIO	CANADA	Canada
KPMG LLP	419200	0	40420	0	459620	28-Jan-12	PLYMOUTH	MN	MINNESOTA	USA	US Midwest
KPMG LLP	1042000	0	0	0	1042000	30-Jun-13	SAN JOSE	CA	CALIFORNIA	USA	US West
KPMG LLP	1133000	72300	231000	158700	1364000	31-Dec-11	LONG ISLAND CITY	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1387000	48200	65800	15600	1452800	30-Sep-09	SAN DIEGO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1454610	391993	815892	423899	2270500	31-Jul-13	SANTA CLARA	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	884974	0	1995	0	886969	29-Jan-12	GREENSBORO	NC	NORTH CAROLINA	USA	US Southeast
PricewaterhouseCoopers LLP	7400000	700000	1400000	600000	8800000	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	1014200	0	18300	0	1032500	2-Feb-13	HOUSTON	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	2081400	33478	48778	0	2130180	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
BDO USA LLP	700716	0	0	0	700716	31-Dec-12	NASHVILLE	TN	TENNESSEE	USA	US Southeast
PricewaterhouseCoopers LLP	686500	0	62100	60300	748600	31-Dec-12	WALTHAM	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	FORT COLLINS	CO	COLORADO	USA	US West
Deloitte & Touche LLP	6836540	3070910	3618380	547465	10454900	31-Mar-11	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1742200	50625	57125	5000	1799320	31-Dec-09	WATSONVILLE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	GAITHERSBURG	MD	MARYLAND	USA	US Mid Atlantic
Deloitte & Touche LLP	4840500	326400	1543800	1217400	6384300	31-Dec-11	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	730135	17000	104095	85100	834230	31-Dec-10	KNOXVILLE	TN	TENNESSEE	USA	US Southeast
KPMG LLP	3299000	367000	631000	264000	3930000	31-Dec-10	RICHARDSON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	IONIA	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	NORTH BILLERICA	MA	MASSACHUSETTS	USA	US New England
KPMG LLP	427500	64000	130045	66045	557545	31-Dec-10	TOMS RIVER	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	206000	67000	74000	0	280000	31-Dec-10	HADERA	L3	ISRAEL	ISRAEL	Foreign
unknown	0	0	0	0	0	30-Sep-10	CHANDLER	AZ	ARIZONA	USA	US Southwest
KPMG LLP	331000	18000	71440	53440	402440	31-Dec-10	WARSAW	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	6423260	79759	128933	0	6552200	31-Dec-11	RIO GRANDE DO SUL	D5	BRAZIL	BRAZIL	Foreign
BDO Seidman LLP	176000	0	12000	12000	188000	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	135000	66000	85000	0	220000	31-Dec-09	HADERA	L3	ISRAEL	ISRAEL	Foreign
PricewaterhouseCoopers LLP	7400000	700000	1400000	600000	8800000	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	OMAHA	NE	NEBRASKA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	BURLINGAME	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Nov-12	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	CONCORD	A6	ONTARIO	CANADA	Canada
PricewaterhouseCoopers LLP	1789100	759600	1208090	443305	2997190	31-Jan-09	ALAMEDA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	RALEIGH	NC	NORTH CAROLINA	USA	US Southeast
Deloitte & Touche LLP	6208800	32338	1368950	1121030	7577750	31-Mar-10	OSAKA	M0	JAPAN	JAPAN	Foreign
KPMG LLP	928000	18000	73135	55135	1001140	31-Dec-11	WHITE PLAINS	NY	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	1237460	18800	18800	0	1256260	30-Jun-10	TROY	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-13	CHAGRIN FALLS	OH	OHIO	USA	US Midwest
BKD LLP	296840	23480	279511	0	576351	31-Dec-12	SPRINGFIELD	MO	MISSOURI	USA	US Southeast
KPMG LLP	100600	5494	5494	0	106094	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	WHITE PLAINS	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	7700000	600000	700000	0	8400000	31-Dec-11	MAUMEE	OH	OHIO	USA	US Midwest
Ernst & Young LLP	186417	103514	177045	4914	363462	31-Dec-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
JD Cloud & Co LLP	150000	9424	29843	20419	179843	31-Dec-11	LEBANON	OH	OHIO	USA	US Midwest
Deloitte & Touche LLP	355000	0	0	0	355000	30-Sep-12	MALVERN	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	FORT LAUDERDALE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-11	LEHI	UT	UTAH	USA	US West
Grant Thornton LLP	1069460	106317	283144	176827	1352600	29-Dec-12	IRVINE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	190000	0	0	0	190000	31-Dec-09	AUSTIN	TX	TEXAS	USA	US Southwest
BKM Sowan Horan LLP	239546	0	59887	21300	299433	31-Dec-12	SUGAR LAND	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	342200	0	88205	88205	430405	31-Dec-10	MAJURO	1T	MARSHALL ISLANDS	MARSHALL ISLANDS	Foreign
PricewaterhouseCoopers LLP	932000	60500	853000	792500	1785000	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	HAINAN PROVINCE	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Jul-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	9224700	1187000	1193000	6000	10417700	31-Dec-12	NORTHBROOK	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	1067750	0	0	0	1067750	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
BKD LLP	229229	0	24513	19100	253742	31-Dec-12	MICHIGAN CITY	IN	INDIANA	USA	US Midwest
KPMG LLP	842000	0	29000	29000	871000	31-Dec-10	SHANGHAI	F4	CHINA	CHINA	Foreign
PricewaterhouseCoopers LLP	3962000	39000	620000	572000	4582000	31-Jul-11	CAMDEN	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	EDGEWOOD	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	5319000	259000	295000	36000	5614000	31-Dec-09	THOUSAND OAKS	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1078840	0	386570	375275	1465410	31-Dec-11	CORONA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	TRAVERSE CITY	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	WILMINGTON	DE	DELAWARE	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	NEW HAVEN	CT	CONNECTICUT	USA	US New England
Deloitte & Touche LLP	5900000	1100000	2300000	1200000	8200000	26-Dec-09	SOMERS	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	3166000	45000	241000	196000	3407000	31-Dec-11	RICHARDSON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-10	LAS VEGAS	NV	NEVADA	USA	US West
PricewaterhouseCoopers LLP	2382290	361193	821007	457347	3203300	26-Dec-09	TEMPE	AZ	ARIZONA	USA	US Southwest
PricewaterhouseCoopers LLP	530630	0	0	0	530630	2-Jan-11	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
Deloitte & Touche LLP	1245300	170810	968055	797245	2213360	31-Dec-09	DEERFIELD	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	53000	0	0	0	53000	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	0	0	0	0	0	31-Aug-13	PHOENIX	AZ	ARIZONA	USA	US Southwest
Ernst & Young LLP	2651730	322785	322785	0	2974520	31-Dec-12	NORCROSS	GA	GEORGIA	USA	US Southeast
Deloitte & Touche LLP	1181000	0	238000	238000	1419000	31-Dec-10	DETROIT	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	BRANFORD	CT	CONNECTICUT	USA	US New England
Ernst & Young LLP	1250000	46285	46285	0	1296280	31-Jul-13	LITTLE FALLS	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	778490	299600	726008	120000	1504500	31-Dec-09	ITASCA	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	WALL	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	SHANGHAI	F4	CHINA	CHINA	Foreign
PricewaterhouseCoopers LLP	549815	10000	10000	0	559815	3-Jan-10	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Mar-13	IRVINE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Sep-09	MENKTON	MD	MARYLAND	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	805150	0	736000	600000	1541150	30-Sep-10	VALLEY FORGE	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-09	SICHUI	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	28-Feb-13	MILTON	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	100000	0	100000	100000	200000	31-Dec-12	TULSA	OK	OKLAHOMA	USA	US Southwest
KPMG LLP	87100000	15100000	26100000	11000000	113200000	31-Dec-11	FAIRFIELD	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-10	FAIRFAX	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	WASHINGTON	DC	DISTRICT OF COLUMBIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Jul-09	OFALLON	MO	MISSOURI	USA	US Southeast
KPMG LLP	607690	152863	237358	84495	845048	2-Jul-11	PICKERINGTON	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Oct-10	RENO	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	ATASCADERO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	5130000	1598000	1969000	183000	7099000	31-Dec-11	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	64447000	0	27000	27000	64474000	31-Jan-11	MELVILLE	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Sep-09	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
KPMG LLP	6982500	202391	708369	404782	7690870	31-Dec-11	CALGARY	A0	ALBERTA	CANADA	Canada
Deloitte & Touche LLP	2699460	291491	544961	177429	3244420	31-Mar-12	KYOTO	M0	JAPAN	JAPAN	Foreign
unknown	0	0	0	0	0	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	SHANGHAI	F4	CHINA	CHINA	Foreign
PricewaterhouseCoopers LLP	9277590	0	6185060	3092530	15462700	31-Dec-10	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
unknown	0	0	0	0	0	31-Aug-12	ORO VALLEY	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	DALLAS	TX	TEXAS	USA	US Southwest
BDO Seidman LLP	404025	24761	24761	0	428786	31-Dec-09	HUNTSVILLE	AL	ALABAMA	USA	US Southeast
unknown	0	0	0	0	0	30-Sep-09	NEW YORK CITY	NY	NEW YORK	USA	US Mid Atlantic
SingerLewak LLP	442600	67100	67100	0	509700	28-Feb-13	OXNARD	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	ROCHESTER	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	1740000	88000	554000	464000	2294000	31-Dec-12	CHICAGO	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	847000	25000	29000	0	876000	31-Dec-11	ARLINGTON	VA	VIRGINIA	USA	US Mid Atlantic
BDO Seidman LLP	1161000	0	0	0	1161000	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	799736	70000	241822	171822	1041560	31-Dec-10	WASHINGTON	DC	DISTRICT OF COLUMBIA	USA	US Mid Atlantic
Ernst & Young LLP	13647000	210000	887000	677000	14534000	30-Jun-11	DECATUR	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	30-Sep-10	BIRMINGHAM	AL	ALABAMA	USA	US Southeast
Ernst & Young LLP	23400000	5000000	10400000	5000000	33800000	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	EDWARDSVILLE	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	MELBOURNE VICTORIA	C3	AUSTRALIA	AUSTRALIA	Foreign
Deloitte & Touche LLP	1366760	0	19068	19068	1385830	31-Dec-12	SHANGHAI	F4	CHINA	CHINA	Foreign
BDO Seidman LLP	1163400	8500	22847	14347	1186250	31-Dec-09	E RUTHERFORD	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	1094840	0	19900	0	1114740	31-Dec-12	BRISBANE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	599000	119000	177200	58200	776200	28-Jun-09	WESTBURY	NY	NEW YORK	USA	US Mid Atlantic
Manning Elliott LLP	120560	23900	28060	4160	148620	31-Dec-11	VANCOUVER	WY	WYOMING	USA	US West
PricewaterhouseCoopers LLP	1282000	866000	908228	40728	2190230	30-Sep-09	BATESVILLE	IN	INDIANA	USA	US Midwest
Deloitte & Touche LLP	527500	0	136500	134300	664000	31-Dec-09	CHICAGO	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	852707	65000	106520	41520	959227	31-Dec-09	TAMPA	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-09	POUGHKEEPSIE	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	LAUDERDALE BY THE SEA	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	1053840	40000	651463	609468	1705300	30-Apr-11	ST PAUL	MN	MINNESOTA	USA	US Midwest
PricewaterhouseCoopers LLP	275662	52188	97995	19541	373657	31-Dec-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Deloitte & Touche LLP	699771	0	69100	69100	768871	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	NEW BERLIN	WI	WISCONSIN	USA	US Midwest
BDO USA LLP	602000	43000	78000	35000	680000	31-Dec-11	ATLANTA	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	713431	5000	5000	0	718431	31-Dec-09	COVINGTON	LA	LOUISIANA	USA	US Southeast
unknown	0	0	0	0	0	31-Mar-09	AUSTIN	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	348000	15000	17000	0	365000	31-Dec-10	INCLINE VILLAGE	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Aug-09	COLUMBIA	MD	MARYLAND	USA	US Mid Atlantic
Deloitte & Touche LLP	955700	0	200300	197900	1156000	31-Dec-09	LONGMONT	CO	COLORADO	USA	US West
KPMG LLP	3951450	622736	765906	1670	4717360	31-Dec-09	COLUMBUS	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	FORT WORTH	TX	TEXAS	USA	US Southwest
KPMG LLP	12278700	0	1775230	147936	14053900	31-Dec-10	CENTRAL	K3	HONG KONG	HONG KONG	Foreign
PricewaterhouseCoopers LLP	932159	0	131775	131775	1063930	3-Jan-10	FREMONT	CA	CALIFORNIA	USA	US West
BDO USA LLP	660591	0	0	0	660591	31-Mar-11	MARION	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1062230	171767	171767	0	1234000	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	614000	82000	377000	295000	991000	31-Dec-09	YOKNEAM ILLIT	L3	ISRAEL	ISRAEL	Foreign
unknown	0	0	0	0	0	31-Dec-11	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	0	0	0	0	0	29-Sep-13	PASADENA	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	23149400	2572150	3858230	1286080	27007600	31-Dec-12	AL ROTTERDAM	P7	NETHERLANDS	NETHERLANDS	Foreign
Deloitte & Touche LLP	315230	237300	249900	12600	565130	31-Dec-10	PARAMUS	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1484000	10000	22000	12000	1506000	1-Dec-12	FRANKLIN	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	STATEN ISLAND	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	385837	0	33450	33450	419287	31-Dec-09	LAFAYETTE	LA	LOUISIANA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	OAK BROOK	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	3034000	93000	99000	6000	3133000	31-Dec-09	WALLINGFORD	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-10	LOS ANGELES	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	MANKATO	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-13	SENECA	SC	SOUTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-11	STAMFORD	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-12	BEIJING	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-10	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	2279000	180000	262000	73000	2541000	31-Dec-11	WOODLAND HILLS	CA	CALIFORNIA	USA	US West
Crowe Horwath LLP	187500	2100	12568	10200	200068	31-Dec-09	INDIANAPOLIS	IN	INDIANA	USA	US Midwest
Deloitte & Touche LLP	4886000	100000	634000	489000	5520000	31-Dec-12	HIGHLAND HEIGHTS	KY	KENTUCKY	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Sep-10	HACKENSACK	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	BOCA RATON	FL	FLORIDA	USA	US Southeast
KPMG LLP	931000	13000	51000	20000	982000	31-Dec-12	MANCHESTER	CO	COLORADO	USA	US West
PricewaterhouseCoopers LLP	622500	0	28825	28825	651325	31-Dec-12	WOBURN	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-11	GREENEVILLE	TN	TENNESSEE	USA	US Southeast
Deloitte & Touche LLP	3800000	900000	1300000	400000	5100000	31-Dec-12	MT. LAUREL	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Sep-10	JILIN	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	30-Sep-09	FLORHAM PARK	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	SHANDONG	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-12	GREENWICH	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-12	TYLER	TX	TEXAS	USA	US Southwest
BDO USA LLP	525000	117000	162129	45129	687129	30-Sep-10	AUSTIN	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	485000	30000	125000	95000	610000	31-Mar-11	WASHINGTON	DC	DISTRICT OF COLUMBIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-09	RESEARCH	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	WOODRIDGE	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	1505570	32860	144893	112033	1650460	31-Dec-10	CARLSBAD	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	435180	15000	22200	0	457380	31-Jan-09	EVANSVILLE	IN	INDIANA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	RALEIGH	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	GREAT FALLS	MT	MONTANA	USA	US West
Deloitte & Touche LLP	901218	0	0	0	901218	31-Dec-11	NEW ORLEANS	LA	LOUISIANA	USA	US Southeast
Deloitte & Touche LLP	5728710	196800	263644	66844	5992360	1-Apr-12	PORTLAND	OR	OREGON	USA	US West
unknown	0	0	0	0	0	1-Jan-11	MOUNTAIN VIEW	CA	CALIFORNIA	USA	US West
Hein & Associates LLP	204000	0	0	0	204000	31-Dec-09	THORNTON	CO	COLORADO	USA	US West
Ernst & Young LLP	815389	63555	67867	4312	883256	30-Mar-13	GREENSBORO	NC	NORTH CAROLINA	USA	US Southeast
KPMG LLP	1750000	0	686000	686000	2436000	31-Dec-12	MANHATTAN BEACH	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Jul-10	SAN DIEGO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1262920	0	132739	132739	1395660	31-Mar-10	DEVENS	MA	MASSACHUSETTS	USA	US New England
KPMG LLP	671500	12000	31047	19047	702547	31-Dec-11	SAN JOSE	CA	CALIFORNIA	USA	US West
KPMG LLP	5023550	75907	393687	290680	5417240	31-Dec-12	JACKSONVILLE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Mar-09	VERNON HILLS	IL	ILLINOIS	USA	US Midwest
KPMG LLP	415000	0	80000	78000	495000	31-Dec-12	FAIRFAX	VA	VIRGINIA	USA	US Mid Atlantic
Ernst & Young LLP	1908200	514851	579239	64388	2487440	31-Dec-11	SUWANEE	GA	GEORGIA	USA	US Southeast
BDO USA LLP	1454000	0	14000	14000	1468000	31-Dec-12	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	SAUSALITO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	300000	0	0	0	300000	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	458000	0	42000	42000	500000	29-Jan-12	MARTINSVILLE	VA	VIRGINIA	USA	US Mid Atlantic
Ernst & Young LLP	1465880	0	766576	738020	2232460	29-Jan-12	CAMARILLO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	799500	152575	527271	374696	1326770	31-May-12	CINCINNATI	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-10	SOMERVILLE	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	414000	0	0	0	414000	31-Dec-12	MONMOUTH JUNCTION	NJ	NEW JERSEY	USA	US Mid Atlantic
KPMG LLP	12500700	0	3322980	949423	15823700	30-Jun-10	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
Ernst & Young LLP	839000	0	32000	32000	871000	26-Dec-09	POWAY	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	385000	0	120000	120000	505000	28-May-09	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
Crowe Horwath LLP	303000	1500	35000	0	338000	31-Dec-11	LOUISVILLE	KY	KENTUCKY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	ELKO	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	TIANJIN	F4	CHINA	CHINA	Foreign
Deloitte & Touche LLP	889900	136000	466426	330426	1356330	31-Dec-10	WATERTOWN	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	434275	0	20000	20000	454275	31-Dec-11	AUSTIN	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	2691710	475082	1099050	623966	3790760	31-Dec-12	ST. LOUIS	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	28-Feb-10	NEW YORK CITY	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	3527300	0	676900	617000	4204200	31-Dec-10	HOOFDORP	P7	NETHERLANDS	NETHERLANDS	Foreign
unknown	0	0	0	0	0	31-Dec-10	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-09	TIMBERVILLE	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	BUDAPEST	K5	HUNGARY	HUNGARY	Foreign
unknown	0	0	0	0	0	31-Dec-09	NEWARK	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	54244	0	0	0	54244	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	2455000	321000	431000	108000	2886000	31-Dec-12	HONOLULU	HI	HAWAII	USA	US West
Deloitte & Touche LLP	17709100	2744910	2922000	177091	20631100	31-Dec-09	TORONTO	A6	ONTARIO	CANADA	Canada
PricewaterhouseCoopers LLP	1928010	0	65592	48466	1993600	31-Dec-09	MIAMI	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-13	SANTA MONICA	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	4250680	928753	1440030	507265	5690710	31-Dec-11	HERCULES	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Mar-09	GHENT	C9	BELGIUM	BELGIUM	Foreign
Deloitte & Touche LLP	1278500	0	99000	99000	1377500	31-Dec-09	BEIJING	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	22400000	2000000	9000000	7000000	31400000	31-Dec-12	DUBLIN	L2	IRELAND	IRELAND	Foreign
Ernst & Young LLP	2260000	52000	86000	32000	2346000	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	TORRANCE	CA	CALIFORNIA	USA	US West
Smythe Ratcliffe LLP	101059	901	3902	3002	104962	31-Dec-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-12	SCOTTSDALE	AZ	ARIZONA	USA	US Southwest
Deloitte & Touche LLP	8319000	1015000	2387000	1372000	10706000	31-Dec-09	WHITE PLAINS	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Grant Thornton LLP	405067	19528	229212	209684	634279	30-Sep-11	CINCINNATI	OH	OHIO	USA	US Midwest
Ernst & Young LLP	1447580	0	120000	120000	1567580	31-Dec-09	ST. PETERSBURG	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	4100000	100000	600000	200000	4700000	31-Dec-09	BIRMINGHAM	AL	ALABAMA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	TOCCOA	GA	GEORGIA	USA	US Southeast
Deloitte & Touche LLP	760166	0	64254	15500	824420	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	767873	20397	1149900	1122800	1917770	31-Dec-12	CAMBRIDGE	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	8795000	541000	2968000	2402000	11763000	31-Dec-10	LIVONIA	MI	MICHIGAN	USA	US Midwest
PricewaterhouseCoopers LLP	25037600	2781960	5563920	1390980	30601500	31-Dec-11	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
BDO USA LLP	1082010	0	0	0	1082010	30-Apr-12	SPRINGFIELD	MA	MASSACHUSETTS	USA	US New England
Grant Thornton LLP	1407000	50000	140000	90000	1547000	27-Jun-09	ATHOL	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	518500	0	131400	131400	649900	31-Dec-12	WEST LAFAYETTE	IN	INDIANA	USA	US Midwest
Crowe Horwath LLP	382500	0	67875	67875	450375	31-Dec-12	NAMPA	ID	IDAHO	USA	US West
unknown	0	0	0	0	0	30-Sep-12	DENVER	CO	COLORADO	USA	US West
KPMG LLP	708199	5720	78608	72888	786807	31-Dec-12	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-12	HAGATNA	GU	GUAM	GUAM	Foreign
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Dec-11	PROVIDENCE	RI	RHODE ISLAND	USA	US New England
KPMG LLP	429000	0	0	0	429000	31-Dec-10	DOVER	DE	DELAWARE	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	963059	0	176515	174915	1139570	31-Dec-12	SUNNYVALE	CA	CALIFORNIA	USA	US West
KPMG LLP	269500	0	76970	76970	346470	31-Dec-10	GLENS FALLS	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	1297350	0	534500	534500	1831850	31-Jul-13	ELKHART	IN	INDIANA	USA	US Midwest
MSPC CPAs and Advisors PC	255000	121000	121000	0	376000	31-Dec-10	HARBIN	F4	CHINA	CHINA	Foreign
KPMG LLP	3569000	0	11000	11000	3580000	31-Dec-12	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
unknown	0	0	0	0	0	31-Mar-13	VALLEY STREAM	NY	NEW YORK	USA	US Mid Atlantic
McGladrey LLP	0	0	0	0	0	31-Dec-12	WEST DES MOINES	IA	IOWA	USA	US Midwest
PricewaterhouseCoopers LLP	1558800	18914	534585	368834	2093390	31-Dec-11	DUBLIN 2	L2	IRELAND	IRELAND	Foreign
Ernst & Young LLP	1945000	125000	148000	23000	2093000	31-Dec-09	CLEVELAND	OH	OHIO	USA	US Midwest
Ernst & Young LLP	279155	207793	207793	0	486948	31-Dec-12	CARY	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Aug-10	SARASOTA	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-May-10	MINERAL WELLS	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	3058290	182493	559800	325671	3618090	30-Apr-13	KANSAS CITY	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	NAN FENG COUNTY JIANG XI PROV	F4	CHINA	CHINA	Foreign
PricewaterhouseCoopers LLP	1148500	0	0	0	1148500	3-Jan-09	MUSCATINE	IA	IOWA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	TAMPA	FL	FLORIDA	USA	US Southeast
KPMG LLP	1565650	0	134043	134043	1699690	31-Mar-09	HAMPTON	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
PricewaterhouseCoopers LLP	88052	45026	47122	2095	135173	31-Dec-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Jan-11	LOS ANGELES	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	304000	1995	15287	13292	319287	31-Dec-11	FRANKLIN	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	31-Mar-10	IRVINE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-10	WEST ST PAUL	MN	MINNESOTA	USA	US Midwest
Ernst & Young LLP	463600	0	0	0	463600	31-Dec-12	ATHENS	J3	GREECE	GREECE	Foreign
unknown	0	0	0	0	0	31-Dec-10	IRVINE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	7904650	2001180	2701590	600353	10606200	31-Dec-12	MONTREAL	A8	QUEBEC	CANADA	Canada
Ernst & Young LLP	522922	34859	58762	23903	581684	30-Jun-13	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-11	LAKE FOREST	IL	ILLINOIS	USA	US Midwest
Grant Thornton LLP	2567750	0	0	0	2567750	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	3477130	587913	950346	362433	4427480	31-Dec-09	SUNNYVALE	CA	CALIFORNIA	USA	US West
EKS&H LLLP	324250	10500	13000	2500	337250	31-Dec-12	PARAMUS	NJ	NEW JERSEY	USA	US Mid Atlantic
Grant Thornton LLP	422867	0	61097	61097	483964	31-Dec-10	PALO ALTO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1557330	35144	640555	557693	2197880	31-Dec-09	WOODLANDS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	PEACHTREE CITY	GA	GEORGIA	USA	US Southeast
Deloitte & Touche LLP	1403550	0	58500	58500	1462050	30-Sep-12	WALL	NJ	NEW JERSEY	USA	US Mid Atlantic
Moss Adams LLP	296000	5494	5494	0	301494	31-Dec-12	PORTLAND	OR	OREGON	USA	US West
Ernst & Young LLP	1100740	84230	84230	0	1184970	31-Dec-11	LOMBARD	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	DENVER	CO	COLORADO	USA	US West
PricewaterhouseCoopers LLP	2827000	0	220000	220000	3047000	31-Dec-09	LITTLE ROCK	AR	ARKANSAS	USA	US Southeast
PricewaterhouseCoopers LLP	870485	0	0	0	870485	31-Dec-09	FREMONT	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	NASHVILLE	TN	TENNESSEE	USA	US Southeast
KPMG LLP	1208150	1650	809969	319364	2018120	31-Dec-10	SAN DIEGO	CA	CALIFORNIA	USA	US West
KPMG LLP	25728000	3051000	4920000	887000	30648000	31-Dec-11	PURCHASE	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	504000	0	0	0	504000	31-Dec-09	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	28-Mar-09	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	CLEVELAND	OH	OHIO	USA	US Midwest
Grant Thornton LLP	298840	14560	14560	0	313400	29-Dec-12	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
PricewaterhouseCoopers LLP	1121630	0	460897	460897	1582530	31-Dec-11	JOHNSON CITY	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	30-Sep-12	MERRILL	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	PLANO	TX	TEXAS	USA	US Southwest
Crowe Horwath LLP	200000	70000	93040	23040	293040	31-Dec-10	GLEN HEAD	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	2248000	35000	59000	24000	2307000	31-Dec-09	GUANGZHOU	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-10	HENDERSON	NV	NEVADA	USA	US West
Deloitte & Touche LLP	0	0	0	0	0	31-Dec-09	EAU CLAIRE	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1037600	0	502250	502250	1539850	31-Dec-12	FOOTHILL RANCH	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-11	BEIJING	F4	CHINA	CHINA	Foreign
KPMG LLP	954036	85500	313835	94735	1267870	30-Jun-11	CHELMSFORD	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-10	SASKATOON	A9	SASKATCHEWAN	CANADA	Canada
BDO USA LLP	354676	0	33932	33932	388608	28-Dec-12	RIDGEFIELD	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	COLUMBUS GROVE	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	MIAMI	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	SCOTTSDALE	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	FORT LAUDERDALE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-May-11	WINNIPEG	A2	MANITOBA	CANADA	Canada
Deloitte & Touche LLP	903050	0	0	0	903050	31-Dec-10	OXFORD	MA	MASSACHUSETTS	USA	US New England
KPMG LLP	285374	0	178441	0	463815	31-Dec-11	TORONTO	A6	ONTARIO	CANADA	Canada
KPMG LLP	1592020	0	22461	22461	1614480	31-Dec-09	LOS ANGELES	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	46495500	3134000	3882420	23388	50377900	31-Mar-11	TOKYO	M0	JAPAN	JAPAN	Foreign
KPMG LLP	5400000	100000	200000	100000	5600000	31-Dec-11	LIBERTYVILLE	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	IRVINE	CA	CALIFORNIA	USA	US West
KPMG LLP	485200	17500	17500	0	502700	31-Dec-09	SYKESVILLE	MD	MARYLAND	USA	US Mid Atlantic
Ernst & Young LLP	745000	0	40000	0	785000	31-Dec-09	RESTON	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	RENO	NV	NEVADA	USA	US West
PricewaterhouseCoopers LLP	685000	14000	126000	112000	811000	30-Jun-10	RACINE	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	DULUTH	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Oct-12	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1290000	0	0	0	1290000	26-Sep-09	WATERBURY	VT	VERMONT	USA	US New England
Grant Thornton LLP	225183	0	0	0	225183	30-Jun-10	AUSTIN	TX	TEXAS	USA	US Southwest
KPMG LLP	1140800	0	0	0	1140800	31-Dec-09	PISCATAWAY	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	IRVINE	CA	CALIFORNIA	USA	US West
KPMG LLP	425000	15000	15000	0	440000	31-Mar-11	GREENVILLE	SC	SOUTH CAROLINA	USA	US Southeast
KPMG LLP	169000	0	37700	37700	206700	31-Dec-09	DAYTONA BEACH	FL	FLORIDA	USA	US Southeast
KPMG LLP	1115850	0	9091	9091	1124940	31-Dec-10	TUSCON	AZ	ARIZONA	USA	US Southwest
Grant Thornton LLP	600000	100000	100000	0	700000	31-Dec-12	SOUTHFIELD	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Stonefield Josephson Inc	261639	27210	27210	0	288849	31-Dec-09	SAN DIEGO	CA	CALIFORNIA	USA	US West
KPMG LLP	2509000	98000	98000	0	2607000	31-Dec-12	SAN ANTONIO	TX	TEXAS	USA	US Southwest
KPMG LLP	462500	0	95591	95591	558091	31-Dec-10	BETHLEHEM	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	2951000	42000	42000	0	2993000	31-Dec-10	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
unknown	0	0	0	0	0	31-Jan-13	LAS VEGAS	NV	NEVADA	USA	US West
KPMG LLP	1228420	0	13119	11524	1241540	31-Dec-09	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	TYLER	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	NORCROSS	GA	GEORGIA	USA	US Southeast
KPMG LLP	151216	20000	220000	200000	371216	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	387700	0	91000	91000	478700	31-Dec-09	LAKEWOOD	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-09	LAKE OSWEGO	OR	OREGON	USA	US West
Schneider Downs & Company Inc	518000	12000	35000	23000	553000	31-Dec-09	INDIANA	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	290000	10000	76500	66500	366500	31-Dec-12	MONDOVI	WI	WISCONSIN	USA	US Midwest
Ernst & Young LLP	0	0	0	0	0	31-Dec-10	PERRYSBURG	OH	OHIO	USA	US Midwest
KPMG LLP	644223	0	386534	386534	1030760	31-Mar-13	COUNTY DUBLIN	L2	IRELAND	IRELAND	Foreign
RubinBrown LLP	292000	13130	28630	15500	320630	31-Dec-09	CLAYTON	MO	MISSOURI	USA	US Southeast
KPMG LLP	621930	44400	232400	188000	854330	1-Jun-10	MARYVILLE	TN	TENNESSEE	USA	US Southeast
KPMG LLP	1325000	0	111000	111000	1436000	31-Mar-13	ALISO VIEJO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	WILMINGTON	DE	DELAWARE	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	CENTENNIAL	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Mar-09	BETHESDA	MD	MARYLAND	USA	US Mid Atlantic
Deloitte & Touche LLP	768000	69800	208758	91958	976758	30-Sep-09	TOPEKA	KS	KANSAS	USA	US Midwest
PricewaterhouseCoopers LLP	768133	58229	256918	198689	1025050	30-Sep-12	MINNETONKA	MN	MINNESOTA	USA	US Midwest
PricewaterhouseCoopers LLP	1422700	67500	209300	140000	1632000	31-Dec-12	BURLINGTON	NC	NORTH CAROLINA	USA	US Southeast
PricewaterhouseCoopers LLP	9411710	0	4705850	3137240	14117600	31-Dec-09	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
PricewaterhouseCoopers LLP	35889	0	0	0	35889	31-Oct-09	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	893855	15211	228041	212830	1121900	31-Dec-10	CARSON	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Apr-11	MITCHEL FIELD	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1876280	172703	224848	50150	2101130	31-Dec-09	BOCA RATON	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1519600	199700	412000	212300	1931600	30-Nov-09	FAIRLAWN	OH	OHIO	USA	US Midwest
Grant Thornton LLP	0	0	0	0	0	31-Dec-12	OAK RIDGE	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	8800000	2400000	4700000	2300000	13500000	31-Dec-09	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	DERBY	VT	VERMONT	USA	US New England
Deloitte & Touche LLP	2030000	341000	523000	49000	2553000	31-Dec-10	NAPERVILLE	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	6529400	216000	802000	539000	7331400	31-Dec-12	DULUTH	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	HAMDEN	CT	CONNECTICUT	USA	US New England
Ernst & Young LLP	4203000	326000	1048000	720000	5251000	31-Dec-11	BERWYN	PA	PENNSYLVANIA	USA	US Mid Atlantic
Deloitte & Touche LLP	453000	23000	208000	185000	661000	31-Dec-12	MIDVALE	UT	UTAH	USA	US West
Ernst & Young LLP	5210000	57000	1083000	1026000	6293000	31-May-11	MEDINA	OH	OHIO	USA	US Midwest
PricewaterhouseCoopers LLP	7200000	400000	2600000	2100000	9800000	31-May-09	BEAVERTON	OR	OREGON	USA	US West
Deloitte & Touche LLP	4143000	0	128000	65000	4271000	31-Dec-12	WALLINGFORD	CT	CONNECTICUT	USA	US New England
Ernst & Young LLP	520000	0	2568	0	522568	31-Dec-10	AUSTIN	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	BROOMFIELD	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-12	RENO	NV	NEVADA	USA	US West
PricewaterhouseCoopers LLP	2224700	66100	555200	487600	2779900	31-Dec-10	MANITOWOC	WI	WISCONSIN	USA	US Midwest
Deloitte & Touche LLP	9769800	445300	2117300	1006000	11887100	31-Dec-12	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	DANIA BEACH	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	30-Sep-09	JERSEY CITY	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	2421140	0	2303430	2303430	4724570	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1200000	0	0	0	1200000	31-Dec-09	LAKE FOREST	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	DENVER	CO	COLORADO	USA	US West
Ernst & Young LLP	800000	400000	500000	100000	1300000	31-Dec-12	MATTOON	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	1125000	0	99665	99665	1224660	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1940000	0	1719000	1719000	3659000	31-Dec-09	PROVO	UT	UTAH	USA	US West
Ernst & Young LLP	1145000	50000	325000	270000	1470000	31-Dec-11	BOSTON	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	957065	0	10798	8803	967863	31-Dec-09	BOCA RATON	FL	FLORIDA	USA	US Southeast
Perry-Smith LLP	258745	0	111380	91040	370125	31-Dec-10	RENO	NV	NEVADA	USA	US West
PricewaterhouseCoopers LLP	62565200	9625420	24063600	9625420	86628800	31-Dec-11	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
Ernst & Young LLP	935000	0	54500	53000	989500	31-Dec-09	BEDFORD	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Jul-13	LAS VEGAS	NV	NEVADA	USA	US West
Salberg & Company PA	164124	4335	51487	16793	215611	31-Dec-12	WEST PALM BEACH	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Mar-12	PHOENIX	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	30-Jun-10	BEIJING	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	8253000	12000	150000	138000	8403000	31-Dec-09	PHOENIX	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	30-Jun-10	AUSTIN	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	3614280	182066	1134390	952328	4748670	30-Jun-11	LISLE	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	SANTA MONICA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	ATLANTA	GA	GEORGIA	USA	US Southeast
Ernst & Young LLP	374970	0	95000	95000	469970	31-Dec-11	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Jan-11	DENVER	CO	COLORADO	USA	US West
Deloitte & Touche LLP	529000	0	57000	57000	586000	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Aug-09	LOVELAND	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Aug-10	SPRINGFIELD	NJ	NEW JERSEY	USA	US Mid Atlantic
KPMG LLP	1121920	27000	34500	7500	1156420	31-Dec-10	INDIANAPOLIS	IN	INDIANA	USA	US Midwest
Ernst & Young LLP	740434	0	51330	50000	791764	31-Dec-11	CUPERTINO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Oct-11	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	CARLSBAD	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	GARDEN CITY	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	1971000	172000	172000	0	2143000	31-Dec-10	LOS ANGELES	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1958700	313141	467369	154227	2426060	31-Dec-10	SEOUL	M5	KOREA (SOUTH)	KOREA (SOUTH)	Foreign
Ernst & Young LLP	325000	0	0	0	325000	31-Dec-09	JERSEY CITY	NJ	NEW JERSEY	USA	US Mid Atlantic
KPMG LLP	890300	0	97606	97134	987906	31-Dec-11	HOLLISTON	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	486469	0	1800	0	488269	31-Dec-11	REDMOND	WA	WASHINGTON	USA	US West
PricewaterhouseCoopers LLP	719700	81901	396078	228688	1115780	31-Dec-12	MADISON	WI	WISCONSIN	USA	US Midwest
Grant Thornton LLP	1127160	0	119900	119900	1247060	30-Jun-12	ATHOL	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	30-Jun-12	GEORGE TOWN	E9	CAYMAN ISLANDS	CAYMAN ISLANDS	Foreign
unknown	0	0	0	0	0	31-Jul-11	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	WEST PALM BEACH	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	GUANGDONG	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	30-Jun-12	PLANO	TX	TEXAS	USA	US Southwest
Carr Riggs & Ingram LLC	243000	22370	43370	21000	286370	31-Dec-09	THOMASVILLE	AL	ALABAMA	USA	US Southeast
McGladrey & Pullen LLP	505150	11500	44500	33000	549650	31-Dec-09	URBANA	IL	ILLINOIS	USA	US Midwest
McGladrey LLP	0	0	0	0	0	31-Dec-12	OMAHA	NE	NEBRASKA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	RESTON	VA	VIRGINIA	USA	US Mid Atlantic
Ernst & Young LLP	157076	95323	204710	107530	361786	31-Dec-09	CALGARY	A0	ALBERTA	CANADA	Canada
PricewaterhouseCoopers LLP	1043000	0	9842	0	1052840	31-Dec-12	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	2961000	0	857000	444000	3818000	31-Dec-11	HAIFA	L3	ISRAEL	ISRAEL	Foreign
PricewaterhouseCoopers LLP	2817000	80000	819000	739000	3636000	31-Aug-12	COPLEY	OH	OHIO	USA	US Midwest
PricewaterhouseCoopers LLP	1921430	0	25223	21623	1946650	31-Dec-11	MIAMI	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	406000	0	102000	102000	508000	31-Dec-10	SAN DIEGO	CA	CALIFORNIA	USA	US West
BDO USA LLP	623000	56000	56000	0	679000	31-Dec-12	ATLANTA	GA	GEORGIA	USA	US Southeast
PricewaterhouseCoopers LLP	929275	690000	690000	0	1619280	31-Dec-12	JOPLIN	MO	MISSOURI	USA	US Southeast
Deloitte & Touche LLP	1158000	0	0	0	1158000	31-Dec-09	SAN JOSE	CA	CALIFORNIA	USA	US West
Friedman LLP	253071	0	0	0	253071	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Haskell & White LLP	738300	0	57170	880	795470	31-Mar-10	IRVINE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Sep-12	CHESTERFIELD	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	31-Mar-11	LOS ANGELES	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	3430000	0	0	0	3430000	31-Dec-12	PLANO	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	824233	40000	101976	59326	926209	27-Jun-09	GREENVILLE	SC	SOUTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	DOWNINGTOWN	PA	PENNSYLVANIA	USA	US Mid Atlantic
Deloitte & Touche LLP	2134000	389000	1070000	681000	3204000	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Nov-10	WOONSOCKET	RI	RHODE ISLAND	USA	US New England
PricewaterhouseCoopers LLP	638600	6200	246100	110200	884700	31-Dec-10	TAIWAN	F5	TAIWAN (CHINA)	TAIWAN (CHINA)	Foreign
KPMG LLP	294900	0	30437	30437	325337	31-Dec-10	LEES SUMMIT	MO	MISSOURI	USA	US Southeast
McGladrey LLP	1374570	0	276470	206000	1651040	31-Dec-12	FRAMINGHAM	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-11	PERTH	C3	AUSTRALIA	AUSTRALIA	Foreign
KPMG LLP	3660000	149000	1373000	974000	5033000	31-Dec-12	LAKE ZURICH	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	GAITHERSBURG	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	FARMINGTON	CT	CONNECTICUT	USA	US New England
Deloitte & Touche LLP	1789160	234705	234705	0	2023860	31-Dec-11	SOUTH PORTLAND	ME	MAINE	USA	US New England
PricewaterhouseCoopers LLP	813284	40443	52843	12400	866127	31-Dec-09	HUNTSVILLE	AL	ALABAMA	USA	US Southeast
PricewaterhouseCoopers LLP	807500	99700	150700	51000	958200	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	705000	0	2700	0	707700	28-Jun-12	ELGIN	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	30-Sep-11	SALT LAKE CITY	UT	UTAH	USA	US West
PricewaterhouseCoopers LLP	3861670	0	2280150	2280150	6141820	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
BDO USA LLP	609000	0	0	0	609000	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	2394000	0	296000	272000	2690000	25-Jun-10	FREMONT	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Oct-12	SPRING LAKE	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	2194000	81000	89000	8000	2283000	31-Dec-10	SOUTH SAN FRANCISCO	CA	CALIFORNIA	USA	US West
KPMG LLP	4293000	0	0	0	4293000	31-Mar-13	ALPHARETTA	GA	GEORGIA	USA	US Southeast
KPMG LLP	1111680	0	47000	47000	1158680	31-Dec-09	LOUISVILLE	KY	KENTUCKY	USA	US Mid Atlantic
KPMG LLP	777000	0	0	0	777000	31-Dec-11	SPOKANE	WA	WASHINGTON	USA	US West
Grant Thornton LLP	609530	581738	649647	67909	1259180	31-Dec-10	MIDLAND	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	0	0	0	0	0	31-Dec-10	SALT LAKE CITY	UT	UTAH	USA	US West
unknown	0	0	0	0	0	28-Jan-12	WAYNE	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-09	VAN NUYS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Nov-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Deloitte & Touche LLP	810376	0	679299	679299	1489680	31-Dec-12	CALGARY	A0	ALBERTA	CANADA	Canada
KPMG LLP	587850	0	279784	279784	867634	31-Dec-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-11	CORAL GABLES	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	1200000	200000	346000	146000	1546000	31-Dec-11	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Oct-11	TORONTO ONTARIO M5R 2B1	A6	ONTARIO	CANADA	Canada
Deloitte & Touche LLP	1818000	79126	216663	135337	2034660	28-Sep-13	SANTA CLARA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	5995010	424000	2030180	1596180	8025180	30-Sep-12	LOS ANGELES	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Jul-09	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
unknown	0	0	0	0	0	31-Dec-09	ROCHESTER	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
PricewaterhouseCoopers LLP	1595000	0	352000	352000	1947000	31-Dec-09	SAN JOSE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1143530	0	251543	40543	1395070	31-Dec-10	OAK BROOK	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	1526700	0	448542	442692	1975240	30-Sep-12	AURORA	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	1764810	142700	146404	0	1911220	31-Jul-11	BROOMFIELD	CO	COLORADO	USA	US West
PricewaterhouseCoopers LLP	915700	13000	131900	118900	1047600	27-Jun-10	WAUWATOSA	WI	WISCONSIN	USA	US Midwest
PricewaterhouseCoopers LLP	3100000	200000	1200000	800000	4300000	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1108880	112843	981292	686569	2090170	31-Dec-12	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	3289000	97000	749000	652000	4038000	31-Dec-11	ENGLEWOOD	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-11	LONG BEACH	CA	CALIFORNIA	USA	US West
KPMG LLP	350000	0	0	0	350000	31-Dec-09	DENVER	CO	COLORADO	USA	US West
BDO USA LLP	723070	0	0	0	723070	31-Dec-12	VERO BEACH	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	1588000	82000	418500	335000	2006500	3-Jan-09	THOMASVILLE	GA	GEORGIA	USA	US Southeast
PricewaterhouseCoopers LLP	1782470	10619	10619	0	1793080	31-Dec-11	MENLO PARK	CA	CALIFORNIA	USA	US West
ParenteBeard LLC	152466	17383	81242	15925	233708	31-Dec-12	CHAMBERSBURG	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	SMYRNA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	KOWLOON	K3	HONG KONG	HONG KONG	Foreign
unknown	0	0	0	0	0	31-Dec-10	SOUTHLAKE	TX	TEXAS	USA	US Southwest
BDO USA LLP	174425	0	13550	13550	187975	31-Dec-12	WOODBURY	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	475500	0	0	0	475500	31-Dec-10	IRVINE	CA	CALIFORNIA	USA	US West
Schneider Downs & Company Inc	655000	0	0	0	655000	31-Dec-11	NELSONVILLE	OH	OHIO	USA	US Midwest
Ernst & Young LLP	9585000	83000	286000	203000	9871000	31-Dec-11	PHOENIX	AZ	ARIZONA	USA	US Southwest
Ernst & Young LLP	963573	211914	453363	241449	1416940	3-Jan-09	GRAND RAPIDS	MI	MICHIGAN	USA	US Midwest
Ernst & Young LLP	794045	0	2841	846	796886	31-Dec-09	CHICAGO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	28-Feb-10	MILFORD	CT	CONNECTICUT	USA	US New England
PricewaterhouseCoopers LLP	3973310	40000	1649530	1609530	5622840	31-Dec-11	WALTHAM	MA	MASSACHUSETTS	USA	US New England
Grant Thornton LLP	504000	138000	138000	0	642000	31-Dec-11	SOUTHFIELD	MI	MICHIGAN	USA	US Midwest
Deloitte & Touche LLP	2280000	254000	1070000	816000	3350000	31-Oct-10	HUNTINGTON BEACH	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	357000	99000	209000	110000	566000	31-Aug-13	QUEBEC CITY	A8	QUEBEC	CANADA	Canada
Grant Thornton LLP	691300	0	0	0	691300	31-Dec-12	OKLAHOMA CITY	OK	OKLAHOMA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	ANN ARBOR	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	29-Dec-12	HUNTERSVILLE	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	30-Sep-11	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	SANTE FE	NM	NEW MEXICO	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	13000000	1000000	1400000	200000	14400000	31-Dec-12	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	432250	28000	78000	50000	510250	31-Dec-10	MCLEAN	VA	VIRGINIA	USA	US Mid Atlantic
MSPC CPAs and Advisors PC	376000	40000	55000	15000	431000	31-Oct-12	ELMWOOD PARK	NJ	NEW JERSEY	USA	US Mid Atlantic
KPMG LLP	920000	640000	640000	0	1560000	31-Dec-10	THE WOODLANDS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	FERNDALE	WA	WASHINGTON	USA	US West
PricewaterhouseCoopers LLP	2137200	38929	40429	0	2177630	30-Sep-10	ST LOUIS	MO	MISSOURI	USA	US Southeast
Crowe Horwath LLP	450160	0	0	0	450160	31-Dec-12	LITTLE ROCK	AR	ARKANSAS	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	SCOTTSDALE	AZ	ARIZONA	USA	US Southwest
Ernst & Young LLP	1251320	0	197439	24161	1448760	2-May-09	CHICAGO	IL	ILLINOIS	USA	US Midwest
KPMG LLP	9200000	1700000	1900000	200000	11100000	31-Dec-11	BLUE BELL	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	2647200	24310	33724	0	2680920	31-Dec-12	TAMPA	FL	FLORIDA	USA	US Southeast
KPMG LLP	3121000	0	251000	103350	3372000	31-Dec-09	PRINCETON	NJ	NEW JERSEY	USA	US Mid Atlantic
Porter Keadle Moore LLC (LLP)	245907	0	0	0	245907	31-Dec-10	LAFAYETTE	LA	LOUISIANA	USA	US Southeast
Ernst & Young LLP	4390000	442900	1088500	645600	5478500	1-Oct-10	PASADENA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	MERRITT ISLAND	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	916500	55000	55000	0	971500	26-Mar-10	DALLAS	TX	TEXAS	USA	US Southwest
Whitley Penn LLP	257400	18053	18053	0	275453	31-Dec-11	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	ELIZABETHTOWN	KY	KENTUCKY	USA	US Mid Atlantic
Grant Thornton LLP	403000	0	123000	123000	526000	1-Jan-11	CHICAGO	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	176510	0	0	0	176510	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	ST LOUIS	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	31-Oct-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
McCarney Greenwood LLP CA	0	0	0	0	0	31-Aug-13	TORONTO	A6	ONTARIO	CANADA	Canada
Deloitte & Touche LLP	1040700	88000	1304800	1212500	2345500	30-Jun-12	CLEVELAND	OH	OHIO	USA	US Midwest
KPMG LLP	0	0	0	0	0	30-Sep-10	DENTON	TX	TEXAS	USA	US Southwest
McGladrey & Pullen LLP	321005	25999	56189	30190	377194	31-Dec-11	OMAHA	NE	NEBRASKA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	MIAMI	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	4500000	100000	1900000	1300000	6400000	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	856825	11257	193007	181750	1049830	30-Dec-12	LOUISVILLE	KY	KENTUCKY	USA	US Mid Atlantic
Ernst & Young LLP	5894000	365000	1900000	1535000	7794000	31-Dec-10	CARLSBAD	CA	CALIFORNIA	USA	US West
KPMG LLP	2005000	9323	9323	0	2014320	31-Dec-12	BOISE	ID	IDAHO	USA	US West
unknown	0	0	0	0	0	31-Dec-12	LOS ANGELES	CA	CALIFORNIA	USA	US West
McGladrey & Pullen LLP	300614	0	0	0	300614	31-Dec-11	CURACAO	P8	NETHERLANDS ANTILLES	NETHERLANDS ANTILLES	Foreign
PricewaterhouseCoopers LLP	1287000	65000	503000	433000	1790000	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	CHAOYANG DISTRICT BEIJING	F4	CHINA	CHINA	Foreign
KPMG LLP	2339200	182000	182000	0	2521200	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	420000	0	168250	168250	588250	31-Dec-11	NEW BRAUNFELS	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	4800000	1800000	2400000	600000	7200000	31-Dec-12	ATLANTA	GA	GEORGIA	USA	US Southeast
PricewaterhouseCoopers LLP	2204000	168000	176000	8000	2380000	31-Dec-11	SAN JOSE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	2407550	987281	987281	0	3394830	31-Dec-09	TORONTO	A6	ONTARIO	CANADA	Canada
Ernst & Young LLP	833000	90000	129000	39000	962000	31-Dec-11	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	5000000	200000	4300000	4100000	9300000	29-Dec-12	PASADENA	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	747500	79000	81800	2800	829300	31-Dec-11	WESTLAKE VILLAGE	CA	CALIFORNIA	USA	US West
KPMG LLP	1346890	317111	1438840	1096720	2785730	31-Dec-12	OAKVILLE	A6	ONTARIO	CANADA	Canada
Deloitte & Touche LLP	6810480	228260	475614	247354	7286090	31-Dec-10	SEOUL	M5	KOREA (SOUTH)	KOREA (SOUTH)	Foreign
Deloitte & Touche LLP	5204310	195128	503413	251261	5707720	31-Dec-12	SEOUL	M5	KOREA (SOUTH)	KOREA (SOUTH)	Foreign
unknown	0	0	0	0	0	31-Dec-10	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	LUGANA HILLS	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1287440	204174	851169	645495	2138600	31-Dec-09	BOSTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-12	WESTLAKE VILLAGE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	BELGRADE	MT	MONTANA	USA	US West
Ernst & Young LLP	1489640	0	135759	135759	1625400	31-Dec-09	BRENTWOOD	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	TUCSON	AZ	ARIZONA	USA	US Southwest
Ernst & Young LLP	4738000	485000	2134000	1621000	6872000	31-Dec-10	STURTEVANT	WI	WISCONSIN	USA	US Midwest
Ernst & Young LLP	1200000	51880	158700	106820	1358700	31-Dec-11	AUSTIN	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	2332000	1072000	2167000	0	4499000	31-Dec-12	CHICAGO	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	510000	70000	140000	20000	650000	31-Dec-11	HOD-HASHARON	L3	ISRAEL	ISRAEL	Foreign
PricewaterhouseCoopers LLP	5106000	398000	853000	258000	5959000	2-Feb-13	FRAMINGHAM	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	30-Sep-12	NEW JERSEY	NJ	NEW JERSEY	USA	US Mid Atlantic
KPMG LLP	1472160	106430	1006070	747943	2478240	31-Dec-12	BALTIMORE	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	FREMONT	MI	MICHIGAN	USA	US Midwest
KPMG LLP	935988	0	0	0	935988	31-Dec-12	SHENZHEN	F4	CHINA	CHINA	Foreign
Deloitte & Touche LLP	770550	17000	54820	37820	825370	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	TEMPE	AZ	ARIZONA	USA	US Southwest
Ernst & Young LLP	10626000	1341000	4414000	3059000	15040000	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Crowe Horwath LLP	873796	0	0	0	873796	31-Dec-09	COVINGTON	LA	LOUISIANA	USA	US Southeast
Grant Thornton LLP	147096	0	10159	10159	157255	31-Mar-12	MINNETONKA	MN	MINNESOTA	USA	US Midwest
Deloitte & Touche LLP	25636000	7524000	16505000	8981000	42141000	31-Dec-10	MIDLAND	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-10	HONG KONG	F4	CHINA	CHINA	Foreign
Deloitte & Touche LLP	702970	0	102174	102174	805144	31-Dec-11	PUDONG NEW AREA SHANGHAI	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-11	TEMPE	AZ	ARIZONA	USA	US Southwest
KPMG LLP	935330	25000	25000	0	960330	31-Dec-09	CLEVELAND	OH	OHIO	USA	US Midwest
KPMG LLP	655500	68000	83975	15975	739475	31-Dec-10	SAN JOSE	CA	CALIFORNIA	USA	US West
KPMG LLP	650600	0	213000	213000	863600	31-Dec-09	BOZEMAN	MT	MONTANA	USA	US West
Crowe Horwath LLP	469850	0	29300	29300	499150	31-Dec-09	DENVER	CO	COLORADO	USA	US West
KPMG LLP	3830220	24258	378852	163255	4209070	28-Feb-13	VICTOR	NY	NEW YORK	USA	US Mid Atlantic
Kyoto Audit Corporation	16678400	114062	2826200	2598070	19504500	31-Mar-12	KYOTO	M0	JAPAN	JAPAN	Foreign
Ernst & Young LLP	1374000	0	0	0	1374000	31-Dec-12	EAST GREENVILLE	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-12	MILLINGTON	NJ	NEW JERSEY	USA	US Mid Atlantic
KPMG LLP	1510000	0	0	0	1510000	31-Dec-12	PEMBROKE	D0	BERMUDA	BERMUDA	Foreign
Child Van Wagoner & Bradshaw PLLC	167512	0	5000	5000	172512	30-Jun-11	TAIYAN CITY	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	446208	91902	183300	91398	629508	31-Dec-12	ANNAPOLIS	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	28-Feb-13	MIAMI	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	11000000	300000	3700000	3400000	14700000	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	568569	0	0	0	568569	31-Dec-12	TORONTO	A6	ONTARIO	CANADA	Canada
Deloitte & Touche LLP	4400850	652000	4512200	3860200	8913050	31-Dec-10	CHICAGO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	30-Sep-10	NEWARK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	7693000	1569000	3843000	1993000	11536000	31-Dec-11	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
PricewaterhouseCoopers LLP	1893000	502000	504000	0	2397000	31-Dec-11	FRANKLIN LAKES	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	1884000	0	0	0	1884000	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	AUSTIN	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	622145	0	0	0	622145	1-Jan-12	CHARLOTTE	NC	NORTH CAROLINA	USA	US Southeast
KPMG LLP	690600	0	103723	0	794323	31-Aug-12	CENTENNIAL	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-10	ROCHESTER	MI	MICHIGAN	USA	US Midwest
PricewaterhouseCoopers LLP	928224	0	207239	205439	1135460	31-Dec-11	SUNNYVALE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	0	0	0	0	0	30-Sep-13	ST LOUIS	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	NORCROSS	GA	GEORGIA	USA	US Southeast
PricewaterhouseCoopers LLP	2467570	221903	385964	16125	2853530	31-Dec-10	SHANGHAI	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-09	EVANSVILLE	IN	INDIANA	USA	US Midwest
PricewaterhouseCoopers LLP	1565000	340000	537000	197000	2102000	31-Dec-11	LITITZ	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
Spicer Jeffries LLP	25000	0	0	0	25000	31-Dec-12	ALAMEDA	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	691300	0	0	0	691300	31-Dec-12	OKLAHOMA CITY	OK	OKLAHOMA	USA	US Southwest
unknown	0	0	0	0	0	30-Jun-11	VISTA	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1854200	0	170600	29400	2024800	31-Dec-12	CALABASAS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Sep-09	IRVINE	CA	CALIFORNIA	USA	US West
Porter Keadle Moore LLC (LLP)	652000	0	23000	0	675000	31-Dec-09	BLAIRSVILLE	GA	GEORGIA	USA	US Southeast
Deloitte & Touche LLP	735278	0	2200	0	737478	2-Aug-13	LEBANON	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	DALLAS	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	2381070	35250	71485	36235	2452560	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	5123210	0	502855	337388	5626060	27-Jun-09	MILPITAS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	DALLAS	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	2129600	103000	103000	0	2232600	3-Jan-10	THOUSAND OAKS	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	2748000	1260000	1378000	118000	4126000	31-Dec-09	BOSTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-12	JERSEY CITY	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	823000	130000	130000	0	953000	31-Dec-09	NEWPORT BEACH	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	SALT LAKE CITY	UT	UTAH	USA	US West
unknown	0	0	0	0	0	30-Nov-10	VISTA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	RIVERSIDE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	WUXI	F4	CHINA	CHINA	Foreign
PricewaterhouseCoopers LLP	1208000	0	60000	60000	1268000	31-Dec-11	BEIJING	F4	CHINA	CHINA	Foreign
Deloitte & Touche LLP	2317200	599487	666687	40000	2983890	31-Dec-12	PORTLAND	OR	OREGON	USA	US West
unknown	0	0	0	0	0	31-Dec-11	ANAHEIM	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	PERRYSBURG	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	28-Feb-13	BAHAMA	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	30-Sep-10	WEST LAFAYETT	IN	INDIANA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	WESTPORT	CT	CONNECTICUT	USA	US New England
Ernst & Young LLP	829150	255100	350450	95350	1179600	31-Dec-11	CHARLESTON	WV	WEST VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-09	CENTRAL	K3	HONG KONG	HONG KONG	Foreign
PricewaterhouseCoopers LLP	10000	0	28000	28000	38000	6-Oct-09	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Mar-09	APACHE JUNCTION	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	WEST CHESTER	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	820849	0	0	0	820849	31-Dec-09	SHANGHAI	F4	CHINA	CHINA	Foreign
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Dec-12	BIRMINGHAM	AL	ALABAMA	USA	US Southeast
KPMG LLP	775500	3500	22985	0	798485	31-Dec-10	PEORIA	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Mar-09	EAST RUTHERFORD	NJ	NEW JERSEY	USA	US Mid Atlantic
Grant Thornton LLP	357870	0	0	0	357870	31-Dec-09	HAIKOU	F5	TAIWAN (CHINA)	TAIWAN (CHINA)	Foreign
unknown	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	800000	0	100000	100000	900000	31-Dec-11	MATTOON	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	28-Feb-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	1798240	217300	233701	16401	2031940	31-Dec-10	BEVERLY HILLS	CA	CALIFORNIA	USA	US West
KPMG LLP	1655000	59966	145891	80148	1800890	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	NORTHGLENN	CO	COLORADO	USA	US West
PricewaterhouseCoopers LLP	11796000	962000	2096000	1134000	13892000	31-Dec-09	PARIS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Mar-10	HONG KONG	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-12	DENVER	CO	COLORADO	USA	US West
KPMG LLP	275900	0	22900	22900	298800	27-Aug-11	CHASKA	MN	MINNESOTA	USA	US Midwest
Deloitte & Touche LLP	2124590	0	498730	219441	2623320	31-Mar-09	KYOTO	M0	JAPAN	JAPAN	Foreign
KPMG LLP	112849	0	0	0	112849	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-09	BOSTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Mar-09	SALT LAKE CITY	UT	UTAH	USA	US West
Ernst & Young LLP	2345000	122000	167000	43000	2512000	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Oct-09	REDWOOD CITY	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	723647	6353	7853	0	731500	31-Dec-09	BALA CYNWYD	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	18349000	1105000	4312000	3207000	22661000	30-Sep-09	MILWAUKEE	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	KOWLOON	K3	HONG KONG	HONG KONG	Foreign
unknown	0	0	0	0	0	31-May-13	ISTANBUL	W8	TURKEY	TURKEY	Foreign
Deloitte & Touche LLP	2012120	2500	52500	50000	2064620	31-Dec-12	CHICAGO	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	602000	0	0	0	602000	31-Mar-09	TARRYTOWN	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	620000	17000	17000	0	637000	31-Dec-10	KANSAS CITY	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	30-Sep-11	TUSTIN	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	2710690	361426	993921	632495	3704610	31-Mar-09	MISSISSAUGA	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Jan-09	SAN DIEGO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	421093	443218	443218	0	864311	31-Dec-12	FREMONT	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	OCALA	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Aug-10	IRVINE	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	409071	3350	55850	0	464921	31-Dec-09	MADISON	WI	WISCONSIN	USA	US Midwest
Ernst & Young LLP	638000	2000	2000	0	640000	31-Dec-10	TEMECULA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	DOUGLAS, ISLE OF MAN	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
KPMG LLP	1102100	143000	143000	0	1245100	31-Dec-10	PALO ALTO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1526000	0	130482	130482	1656480	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	HONG KONG	K3	HONG KONG	HONG KONG	Foreign
unknown	0	0	0	0	0	30-Jun-11	LAS VEGAS	NV	NEVADA	USA	US West
Ernst & Young LLP	1983990	478015	1538260	1060250	3522260	31-Dec-10	AVON LAKE	OH	OHIO	USA	US Midwest
Ernst & Young LLP	7769500	0	1624990	1621000	9394490	31-Dec-12	CHICAGO	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	270000	146900	268900	122000	538900	31-Dec-09	MINNETONKA	MN	MINNESOTA	USA	US Midwest
Cherry Bekaert & Holland LLP	343250	0	60000	0	403250	31-Dec-09	ATLANTA	GA	GEORGIA	USA	US Southeast
Deloitte & Touche LLP	1730720	155250	374550	201100	2105270	31-Jan-11	MISSION WOODS	KS	KANSAS	USA	US Midwest
Eide Bailly LLP	259125	32800	37100	0	296225	30-Jun-12	SIOUX FALLS	SD	SOUTH DAKOTA	USA	US Midwest
KPMG LLP	1860000	7000	136000	129000	1996000	31-Dec-11	CHICAGO	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	4355100	1557940	1668340	75000	6023440	31-Dec-12	ST LOUIS	MO	MISSOURI	USA	US Southeast
Spicer Jeffries LLP	35000	0	0	0	35000	31-Dec-11	ALAMEDA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	LYNCHBURG	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	AMSTELVEEN	P7	NETHERLANDS	NETHERLANDS	Foreign
PricewaterhouseCoopers LLP	4100000	500000	801500	300000	4901500	31-Dec-09	MIAMI	FL	FLORIDA	USA	US Southeast
BDO Seidman LLP	1266000	20150	96160	0	1362160	31-Dec-09	MALIBU	CA	CALIFORNIA	USA	US West
Smith Elliott Kearns & Company LLC	101890	26458	57958	31500	159848	31-Dec-12	SHIPPENSBURG	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	2002000	854414	1713940	794375	3715940	31-Dec-11	STERLING	VA	VIRGINIA	USA	US Mid Atlantic
Grant Thornton LLP	548000	0	327000	209000	875000	31-Mar-13	PLYMOUTH	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Aug-13	NEPTUNE BEACH	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	BRIDGEPORT	WV	WEST VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	PARK RIDGE	NJ	NEW JERSEY	USA	US Mid Atlantic
Crowe Horwath LLP	429000	23710	299185	91575	728185	30-Sep-10	MONTEBELLO	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	COLORADO SPRINGS	CO	COLORADO	USA	US West
Ernst & Young LLP	1590080	270718	683310	412592	2273390	30-Jun-11	BERWYN	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	NORCROSS	GA	GEORGIA	USA	US Southeast
PricewaterhouseCoopers LLP	10600000	500000	1200000	700000	11800000	31-Dec-09	ROCHESTER	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	6321000	246000	3291000	3045000	9612000	27-Sep-09	TROY	MI	MICHIGAN	USA	US Midwest
PricewaterhouseCoopers LLP	1506630	130550	130550	0	1637180	31-Dec-11	AUSTIN	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	TYLER	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	2956540	30768	30768	0	2987310	31-Dec-10	BUENOS AIRES	C1	ARGENTINA	ARGENTINA	Foreign
KPMG LLP	0	0	0	0	0	31-Dec-12	TEMPE	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	FRESNO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-09	PERTH	C3	AUSTRALIA	AUSTRALIA	Foreign
unknown	0	0	0	0	0	31-Dec-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	ROSEMEAD	CA	CALIFORNIA	USA	US West
KPMG LLP	1966030	5000	80500	75500	2046530	31-Dec-10	ANN ARBOR	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-09	HUNTINGTON BEACH	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Jan-12	KIRKLAND	WA	WASHINGTON	USA	US West
PricewaterhouseCoopers LLP	2758200	27000	475151	439951	3233350	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	6876380	590349	1978580	1388230	8854960	31-Dec-10	ENGLEWOOD	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	31-Dec-10	IRVING	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	2224100	322300	964500	638300	3188600	31-Dec-09	TEANECK	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	7300000	500000	1400000	900000	8700000	31-Dec-10	STAMFORD	CT	CONNECTICUT	USA	US New England
Deloitte & Touche LLP	1562120	44024	268964	8240	1831080	31-Dec-12	FOOTHILL RANCH	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-May-12	MARLBORO	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-11	CLIFTON	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	1148420	57991	273014	215023	1421430	31-Jan-09	ST LOUIS	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Moss Adams LLP	283860	0	82500	70000	366360	31-Dec-11	ANCHORAGE	AK	ALASKA	USA	US West
Deloitte & Touche LLP	950000	0	87000	87000	1037000	31-Dec-11	SHANGHAI	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Dec-10	SANTIAGO	F3	CHILE	CHILE	Foreign
Deloitte & Touche LLP	5346340	195214	1293330	1098110	6639670	31-Dec-09	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
Deloitte & Touche LLP	929136	78703	78703	0	1007840	26-Mar-10	OTTOWA	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-12	BASKING RIDGE	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	GLEN COVE	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Sep-09	SUNNYVALE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Aug-10	ZIBO	F4	CHINA	CHINA	Foreign
PricewaterhouseCoopers LLP	1850990	443247	942169	239644	2793160	31-Dec-09	BUENOS AIRES	C1	ARGENTINA	ARGENTINA	Foreign
Moss Adams LLP	305000	0	128000	104000	433000	3-Jan-09	COMPTON	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-11	VAN NUYS	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	2501250	304142	803516	499374	3304760	31-Dec-10	ATLANTA	GA	GEORGIA	USA	US Southeast
Deloitte & Touche LLP	473000	21100	228710	207610	701710	30-Jan-10	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
Grant Thornton LLP	944300	27772	90661	44431	1034960	31-Dec-10	PLANO	TX	TEXAS	USA	US Southwest
KPMG LLP	2597940	2461210	2597940	136734	5195880	30-Sep-09	MUNICH	2M	GERMANY	GERMANY	Foreign
Ernst & Young LLP	880000	0	507230	507230	1387230	31-Dec-09	CHICAGO	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	593000	0	0	0	593000	31-Dec-11	INDIANAPOLIS	IN	INDIANA	USA	US Midwest
Crowe Horwath LLP	212600	39450	39450	0	252050	31-Dec-10	CLEARFIELD	PA	PENNSYLVANIA	USA	US Mid Atlantic
Deloitte & Touche LLP	745543	9500	166272	92729	911815	31-Dec-10	MEMPHIS	TN	TENNESSEE	USA	US Southeast
Deloitte & Touche LLP	1198000	16000	45000	27000	1243000	30-Jan-10	COLUMBUS	OH	OHIO	USA	US Midwest
Grant Thornton LLP	228300	0	17300	12700	245600	31-Dec-11	MADISON	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	29-Feb-12	SPRING	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	PHOENIX	AZ	ARIZONA	USA	US Southwest
Deloitte & Touche LLP	1087000	0	165000	162000	1252000	31-Dec-12	BEDMINSTER	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	3623000	152000	307000	97000	3930000	31-Dec-11	BERTRANGE	N4	LUXEMBOURG	LUXEMBOURG	Foreign
PricewaterhouseCoopers LLP	992349	61900	118935	55235	1111280	31-Dec-11	CALABASAS	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1536260	15938	278918	206311	1815180	31-Dec-09	TORONTO	A6	ONTARIO	CANADA	Canada
Grant Thornton LLP	843792	28211	47901	19690	891693	29-Dec-12	SOUTH MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
Ernst & Young LLP	991708	159382	929727	770345	1921440	31-Dec-09	EDMONTON	A0	ALBERTA	CANADA	Canada
Dixon Hughes Goodman LLP	425400	25000	64775	39775	490175	30-Sep-11	WEST POINT	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	LONGWOOD	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	MONTREAL	A8	QUEBEC	CANADA	Canada
MacKay LLP	46603	27773	36717	8944	83320	31-May-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Smythe Ratcliffe LLP	158967	21196	33239	9634	192206	31-Jan-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	1-Jan-11	JACKSONVILLE	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	NAPERVILLE	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-11	LOS ANGELES	CA	CALIFORNIA	USA	US West
Stegman & Company PA	103117	22800	29675	6875	132792	31-Dec-11	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
Deloitte & Touche LLP	2975120	0	205720	205720	3180840	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	866389	216237	339516	119208	1205900	31-Dec-10	ROCKVILLE	MD	MARYLAND	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	2113500	26000	72900	45000	2186400	31-Dec-11	FORT WORTH	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	882618	0	159304	159304	1041920	31-Dec-12	Pleasanton	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1591690	0	1481220	1478620	3072910	31-Dec-10	COSTA MESA	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	6200000	500000	1400000	0	7600000	2-Sep-10	BOISE	ID	IDAHO	USA	US West
Ernst & Young LLP	6620000	560000	820000	260000	7440000	31-Dec-10	PERRYSBURG	OH	OHIO	USA	US Midwest
PricewaterhouseCoopers LLP	7600000	400000	400000	0	8000000	31-Dec-12	MAUMEE	OH	OHIO	USA	US Midwest
BDO USA LLP	1065960	67320	116880	49560	1182840	31-Dec-11	WHITE PLAINS	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	445261	0	0	0	445261	31-Dec-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Moss Adams LLP	313000	41000	75000	34000	388000	31-Dec-10	EVERETT	WA	WASHINGTON	USA	US West
Plante & Moran PLLC	159000	650	19700	19050	178700	31-Dec-12	ARCHBOLD	OH	OHIO	USA	US Midwest
KPMG LLP	325000	35000	121909	86909	446909	31-Dec-11	SCOTTSDALE	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	2005000	250000	471000	13000	2476000	30-Jun-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	421000	21000	21000	0	442000	31-Dec-11	INDIANAPOLIS	IN	INDIANA	USA	US Midwest
Deloitte & Touche LLP	1285710	21220	269663	245983	1555370	31-Dec-11	KANSAS CITY	KS	KANSAS	USA	US Midwest
unknown	0	0	0	0	0	31-Jul-11	WEST PALM BEACH	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	MONTREAL	A8	QUEBEC	CANADA	Canada
Goldman Kurland & Mohidin (GKM) LLP	234750	2500	2500	0	237250	31-Dec-11	SHENYANG	F4	CHINA	CHINA	Foreign
Deloitte & Touche LLP	61700000	7900000	17700000	7000000	79400000	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	2798300	1490400	1834100	343700	4632400	1-Jan-11	BELOIT	WI	WISCONSIN	USA	US Midwest
KPMG LLP	962250	17000	17000	0	979250	31-Jan-09	CHESAPEAKE	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	IRVINE	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	601000	2000	2000	0	603000	2-Jan-10	WATSONVILLE	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	12448500	1556070	3112130	1556070	15560700	31-Mar-11	NEWBURY	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
OUM & Co LLP	162000	0	11590	11590	173590	31-Dec-12	REDWOOD CITY	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	436155	0	36363	36363	472518	31-Dec-10	FORT WORTH	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	1536040	0	106409	106409	1642450	29-Dec-12	PLEASANTON	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Sep-09	TAMPA	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-13	BOCA RATON	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	1300000	0	0	0	1300000	31-Dec-12	PHILADEPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1140000	0	40000	40000	1180000	31-Dec-09	TAMPA	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	WOODLAND HILLS	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	889725	0	40550	40550	930275	31-Dec-09	NEW HAVEN	CT	CONNECTICUT	USA	US New England
BDO USA LLP	2129000	0	88500	88500	2217500	31-Dec-12	TORONTO	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	22645000	984500	1518240	530200	24163200	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	1162340	64646	104201	39555	1266540	30-Jun-11	JASPER	IN	INDIANA	USA	US Midwest
Ernst & Young LLP	25915200	1901120	3902290	400235	29817500	31-Dec-12	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-May-09	WEST VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
PricewaterhouseCoopers LLP	1778500	159200	682662	486272	2461160	31-Dec-12	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Mar-13	HOUSTON	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	2051500	462828	617798	147470	2669300	30-Apr-09	KENT	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-10	CALGARY	A0	ALBERTA	CANADA	Canada
PricewaterhouseCoopers LLP	4122680	372919	435857	59938	4558540	31-Dec-09	PALO ALTO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	0	0	0	0	0	28-Sep-13	CUPERTINO	CA	CALIFORNIA	USA	US West
Crowe Horwath LLP	185000	13250	93030	20250	278030	31-Dec-10	BOCA RATON	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	1828290	0	73230	73230	1901520	31-Oct-11	SCHAUMBURG	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	2829780	694429	764632	0	3594420	31-Mar-12	SAO PAULO SP	D5	BRAZIL	BRAZIL	Foreign
PricewaterhouseCoopers LLP	2100000	0	500000	500000	2600000	31-Dec-09	PHOENIX	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	CORAL GABLES	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	STAMFORD	CT	CONNECTICUT	USA	US New England
PricewaterhouseCoopers LLP	4728860	675418	3232710	2557290	7961580	31-Dec-11	PRIDES CROSSING	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	2112680	607265	2154260	1543360	4266930	31-Dec-11	BRISTOL	CT	CONNECTICUT	USA	US New England
KPMG LLP	2052500	73500	90900	17400	2143400	31-Dec-12	KANSAS CITY	MO	MISSOURI	USA	US Southeast
Deloitte & Touche LLP	813000	182000	182000	0	995000	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ziv Haft Certified Public Accountants	760000	0	190000	190000	950000	31-Mar-13	HAIFA BAY	L3	ISRAEL	ISRAEL	Foreign
Deloitte & Touche LLP	1119990	29400	79400	50000	1199390	31-Dec-09	THE WOODLANDS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Jun-11	CHAOYANGMEN DISTRICT BEIJING	F4	CHINA	CHINA	Foreign
Deloitte & Touche LLP	1778000	56000	123000	25000	1901000	31-Dec-10	JERSEY CITY	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	MIDLAND	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	642000	0	336000	336000	978000	2-Jan-11	LOS ANGELES	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Sep-10	KOWLOON	K3	HONG KONG	HONG KONG	Foreign
unknown	0	0	0	0	0	31-Dec-12	TAMPA	FL	FLORIDA	USA	US Southeast
BDO USA LLP	605572	36267	36267	0	641839	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	201529	77508	100224	22716	301753	31-Dec-10	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-10	SALT LAKE CITY	UT	UTAH	USA	US West
KPMG LLP	6800000	1700000	9000000	7300000	15800000	31-Dec-12	LOS ANGELES	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	4885000	265000	1428000	1163000	6313000	31-Dec-11	CARLSBAD	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	BOSTON	MA	MASSACHUSETTS	USA	US New England
PricewaterhouseCoopers LLP	1328220	131800	172004	40204	1500220	30-Sep-12	SEATTLE	WA	WASHINGTON	USA	US West
KPMG LLP	772463	4900	4900	0	777363	31-Dec-12	FREMONT	CA	CALIFORNIA	USA	US West
BDO Seidman LLP	605788	0	0	0	605788	31-Mar-09	MARION	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Mar-10	GREENWICH	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	2-Feb-13	ALBANY	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	5899700	877800	1469300	591500	7369000	28-Sep-12	PASADENA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Jan-09	GREENWOOD VILLAGE	CO	COLORADO	USA	US West
PricewaterhouseCoopers LLP	980000	2000	239000	237000	1219000	31-May-13	LATHAM	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	802500	60000	67160	7160	869660	31-Dec-11	MIDLAND	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	NORFOLK	VA	VIRGINIA	USA	US Mid Atlantic
Ernst & Young LLP	384500	25000	25000	0	409500	31-Dec-11	THE WOODLANDS	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	1310000	549000	560000	11000	1870000	31-Dec-11	DALLAS	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	3142350	0	1465550	1465550	4607900	29-Jun-13	ALLEGAN	MI	MICHIGAN	USA	US Midwest
Deloitte & Touche LLP	326093	2200	96655	94455	422748	29-Dec-12	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
Ernst & Young LLP	1546000	71000	114000	43000	1660000	31-Jan-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	0	0	0	0	0	10-Dec-10	VICTORIA	C3	AUSTRALIA	AUSTRALIA	Foreign
PricewaterhouseCoopers LLP	2916610	610852	975838	274997	3892440	31-Dec-09	OAKS	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	4426420	138100	770594	628594	5197020	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	Calgary	a0	ALBERTA	CANADA	Canada
unknown	0	0	0	0	0	31-Dec-11	NEWPORT BEACH	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	438857	0	0	0	438857	31-Dec-09	RIO DE JANEIRO	D5	BRAZIL	BRAZIL	Foreign
PricewaterhouseCoopers LLP	1928010	0	65592	48466	1993600	31-Dec-09	MIAMI	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	2708590	8005	546321	414244	3254910	31-Dec-12	CALGARY	A0	ALBERTA	CANADA	Canada
Smith Elliott Kearns & Company LLC	108255	12200	24600	12400	132855	31-Dec-11	SHIPPENSBURG	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	848070	0	307660	307660	1155730	30-Sep-12	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
Ernst & Young LLP	611400	0	1995	0	613395	28-Jan-12	BOLINGBROOK	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-12	LAS VEGAS	NV	NEVADA	USA	US West
Deloitte & Touche LLP	573074	0	0	0	573074	31-Dec-10	RIO DE JANEIRO	D5	BRAZIL	BRAZIL	Foreign
unknown	0	0	0	0	0	31-Dec-09	BOCA RATON	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	CINCINNATI	OH	OHIO	USA	US Midwest
Deloitte & Touche LLP	1016010	24000	24000	0	1040010	31-Dec-11	OXFORD	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	30-Jun-09	SOMERVILLE	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Mar-12	CITY OF INDUSTRY	CA	CALIFORNIA	USA	US West
KPMG LLP	5314130	0	2662450	2533100	7976580	31-Mar-10	TOKYO	M0	JAPAN	JAPAN	Foreign
unknown	0	0	0	0	0	31-Dec-12	MESA	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	31-Mar-11	RANCHO CUCAMONGA	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	4637900	1812570	2090320	147840	6728220	31-Dec-10	PALO ALTO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	0	0	0	0	0	31-Dec-12	IRVING	TX	TEXAS	USA	US Southwest
KPMG LLP	633000	45000	45000	0	678000	26-Dec-12	SPARTANBURG	SC	SOUTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	SAN DIEGO	CA	CALIFORNIA	USA	US West
KPMG LLP	1735000	24000	952000	928000	2687000	31-Dec-09	DUBLIN 18	L2	IRELAND	IRELAND	Foreign
unknown	0	0	0	0	0	30-Sep-11	RICHARDTON	ND	NORTH DAKOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Aug-11	ZUG	V8	SWITZERLAND	SWITZERLAND	Foreign
KPMG LLP	102554	0	0	0	102554	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	1609800	100000	340375	233570	1950170	31-Dec-09	NOVI	MI	MICHIGAN	USA	US Midwest
Ernst & Young LLP	1010740	0	574635	574635	1585380	31-Dec-09	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-12	MINERAL WELLS	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	12886900	2487640	5580430	1955950	18467300	31-Mar-12	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
P Parikh & Associates CA	91920	0	0	0	91920	31-Mar-09	NEW DELHI	K7	INDIA	INDIA	Foreign
unknown	0	0	0	0	0	31-Dec-11	SCOTTSDALE	AZ	ARIZONA	USA	US Southwest
Deloitte & Touche LLP	190000	9900	9900	0	199900	31-Dec-10	DALLAS	TX	TEXAS	USA	US Southwest
Deloitte & Touche LLP	7450120	1109590	2853240	1268100	10303400	31-Dec-12	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
KPMG LLP	3367590	178747	987543	763796	4355140	31-Dec-12	NORTH CANTON	OH	OHIO	USA	US Midwest
KPMG LLP	190000	0	0	0	190000	31-Dec-09	WAUWATOSA	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	31-May-09	VANCOUVER	A8	QUEBEC	CANADA	Canada
unknown	0	0	0	0	0	30-Jun-12	SCOTTSDALE	AZ	ARIZONA	USA	US Southwest
KPMG LLP	100600	5494	5494	0	106094	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	630000	230918	304934	74016	934934	31-Dec-11	OVERLAND PARK	KS	KANSAS	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	SAN JOSE	CA	CALIFORNIA	USA	US West
McGladrey & Pullen LLP	318000	96000	96000	0	414000	31-Dec-11	CHANHASSEN	MN	MINNESOTA	USA	US Midwest
KPMG LLP	1730140	103000	1032000	929000	2762140	31-Aug-13	LAKE OSWEGO	OR	OREGON	USA	US West
Odenberg Ullakko Muranishi & Co LLP	365000	0	67983	67983	432983	31-Dec-09	ANAHEIM	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	400000	0	145000	122000	545000	31-Dec-11	ARLINGTON	VA	VIRGINIA	USA	US Mid Atlantic
KPMG LLP	2407120	980716	1847820	867108	4254950	31-Dec-10	MONTREAL	A8	QUEBEC	CANADA	Canada
KPMG LLP	300000	0	0	0	300000	31-Dec-11	EAST BRUNSWICK	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	FREDERICK	MD	MARYLAND	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1021000	0	13000	13000	1034000	31-Dec-12	DEERFIELD	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	3979000	84000	2228000	2144000	6207000	1-Jan-11	GREENSBORO	NC	NORTH CAROLINA	USA	US Southeast
PricewaterhouseCoopers LLP	1362600	0	820500	819500	2183100	15-Dec-10	TULSA	OK	OKLAHOMA	USA	US Southwest
PricewaterhouseCoopers LLP	9677170	0	0	0	9677170	31-Dec-12	BEIJING	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	881000	0	2000	2000	883000	2-Jan-11	BELLEVUE	WA	WASHINGTON	USA	US West
Deloitte & Touche LLP	728220	436165	496427	38108	1224650	31-Dec-10	MOON TOWNSHIP	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	PELL CITY	AL	ALABAMA	USA	US Southeast
unknown	0	0	0	0	0	31-Aug-11	COLUMBIA	MD	MARYLAND	USA	US Mid Atlantic
Ernst & Young LLP	393000	0	0	0	393000	30-Sep-12	NORCROSS	GA	GEORGIA	USA	US Southeast
PricewaterhouseCoopers LLP	1184400	225000	355029	109050	1539430	31-Dec-11	DULUTH	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Mar-10	BOSTON	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	2963000	96000	800000	694000	3763000	31-Dec-10	ATTLEBORO	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	5400000	1000000	6200000	5200000	11600000	31-Dec-09	SOUTHFIELD	MI	MICHIGAN	USA	US Midwest
Maggart & Associates PC	219883	12500	14105	1605	233988	31-Dec-10	LEBANON	TN	TENNESSEE	USA	US Southeast
McGladrey LLP	786435	0	37300	0	823735	28-Sep-12	RACINE	WI	WISCONSIN	USA	US Midwest
Deloitte & Touche LLP	3015850	291939	1233350	667473	4249190	31-Dec-12	SPAIN	U3	SPAIN	SPAIN	Foreign
Deloitte & Touche LLP	434247	0	216546	0	650793	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Mauldin & Jenkins LLC	157000	10000	10000	0	167000	31-Dec-10	BIRMINGHAM	AL	ALABAMA	USA	US Southeast
Grant Thornton LLP	447372	0	7415	7415	454787	31-Mar-13	MINNETONKA	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	BETHESDA	MD	MARYLAND	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	MIAMI	FL	FLORIDA	USA	US Southeast
PricewaterhouseCoopers LLP	1801000	0	38600	37300	1839600	31-Dec-09	ST LOUIS	MO	MISSOURI	USA	US Southeast
Ernst & Young LLP	1430100	0	0	0	1430100	31-Dec-09	HIGHLANDS RANCH	CO	COLORADO	USA	US West
PricewaterhouseCoopers LLP	752000	3000	3000	0	755000	31-Dec-10	SANTA ANA	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1852340	0	102856	102856	1955200	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1747500	0	79529	79529	1827030	25-Aug-12	MEMPHIS	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	28-Feb-09	THE WOODLANDS	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	9646960	250967	273541	22574	9920500	31-Dec-10	MILAN	L6	ITALY	ITALY	Foreign
unknown	0	0	0	0	0	30-Jun-13	MORRIS	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	2647200	24310	33724	0	2680920	31-Dec-12	TAMPA	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	1792500	201500	796700	593100	2589200	31-Dec-09	WASHINGTON	DC	DISTRICT OF COLUMBIA	USA	US Mid Atlantic
Plante & Moran PLLC	178785	12255	35835	23580	214620	31-Dec-11	WIXOM	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	INDIANAPOLIS	IN	INDIANA	USA	US Midwest
Ernst & Young LLP	490100	29100	144100	115000	634200	31-Dec-10	KENT	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-10	FOUNTAIN HILLS	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	NORCROSS	GA	GEORGIA	USA	US Southeast
Burr Pilger Mayer Inc (LLP)	485000	25000	25000	0	510000	31-Dec-12	SEATTLE	WA	WASHINGTON	USA	US West
KPMG LLP	476000	0	0	0	476000	31-Mar-13	INDIANAPOLIS	IN	INDIANA	USA	US Midwest
Eide Bailly LLP	180485	15200	52475	36520	232960	31-Jan-10	WEST FARGO	ND	NORTH DAKOTA	USA	US Midwest
PricewaterhouseCoopers LLP	2827000	0	220000	220000	3047000	31-Dec-09	LITTLE ROCK	AR	ARKANSAS	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
PricewaterhouseCoopers LLP	3446260	346821	1176110	801888	4622370	28-Sep-12	PALO ALTO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	7700000	0	400000	400000	8100000	31-Dec-09	COLUMBUS	IN	INDIANA	USA	US Midwest
Deloitte & Touche LLP	3817100	54390	711323	656933	4528420	31-Dec-10	PEMBROKE	D0	BERMUDA	BERMUDA	Foreign
Grant Thornton LLP	709029	0	0	0	709029	28-Jan-12	OMAHA	NE	NEBRASKA	USA	US Midwest
KPMG LLP	2085200	28900	28900	0	2114100	31-Dec-11	DEERFIELD	IL	ILLINOIS	USA	US Midwest
KPMG LLP	1256000	68000	68000	0	1324000	31-Dec-10	SAN DIEGO	CA	CALIFORNIA	USA	US West
Dixon Hughes Goodman LLP	488214	18000	77935	59935	566149	31-Dec-12	ELKIN	NC	NORTH CAROLINA	USA	US Southeast
Deloitte & Touche LLP	966293	0	0	0	966293	31-Dec-09	BEIJING	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	4062040	12536	1723650	1678510	5785690	31-Dec-10	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	976441	0	1770	0	978211	31-Dec-09	MEMPHIS	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	30-Sep-10	LAS VEGAS	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	28-Feb-10	MERRITT ISLAND	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	30-Sep-11	LONGHUA SHENZHEN CITY	F4	CHINA	CHINA	Foreign
KPMG LLP	1601470	102400	185781	83381	1787250	31-Dec-09	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	CHEVIOT	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-11	SPOKANE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	30-Sep-12	ATLANTA	GA	GEORGIA	USA	US Southeast
Deloitte & Touche LLP	1120000	0	2200	0	1122200	31-Mar-11	HERNDON	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Aug-13	THOUSAND OAKS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	CEDAR PARK	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Jun-13	CLEARWATER	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	629700	145000	145000	0	774700	30-Dec-10	CENTENNIAL	CO	COLORADO	USA	US West
PricewaterhouseCoopers LLP	2213150	0	1800	0	2214950	30-Dec-11	NORTH READING	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-May-10	LOS ANGELES	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	937750	6000	6000	0	943750	1-Apr-12	FREMONT	CA	CALIFORNIA	USA	US West
KPMG LLP	2285020	297826	1065350	767523	3350370	31-Dec-10	HARVEY	LA	LOUISIANA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	COLUMBUS	OH	OHIO	USA	US Midwest
Deloitte & Touche LLP	407141	0	30095	30095	437236	31-Dec-11	ENGLEWOOD	CO	COLORADO	USA	US West
Deloitte & Touche LLP	427824	271176	318026	46850	745850	30-Sep-09	BEIJING	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	31-Mar-13	SURREY	A1	BRITISH COLUMBIA	CANADA	Canada
PricewaterhouseCoopers LLP	1377000	46000	136000	88000	1513000	31-Jan-10	FAIRVIEW	OR	OREGON	USA	US West
Ernst & Young LLP	1241360	0	10327	10327	1251690	31-Dec-11	BEIJING	F4	CHINA	CHINA	Foreign
KPMG LLP	660000	135000	373183	238183	1033180	31-Dec-09	OAK BROOK	IL	ILLINOIS	USA	US Midwest
PricewaterhouseCoopers LLP	1022500	21710	898292	876582	1920790	31-Dec-12	LOS ANGELES	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	1482000	78000	282000	204000	1764000	27-Jun-10	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	PARSIPPANY	NJ	NEW JERSEY	USA	US Mid Atlantic
Ernst & Young LLP	5521880	1653250	5011750	803500	10533600	31-Dec-11	BIRMINGHAM	AL	ALABAMA	USA	US Southeast
PricewaterhouseCoopers LLP	4146000	0	249000	249000	4395000	31-Dec-09	SAN JOSE	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	377157	97500	127500	30000	504657	31-Dec-10	GREENWICH	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-12	MORGAN HILL	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	7145000	517000	3682000	3165000	10827000	29-Apr-09	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
Armanino McKenna LLP	1372000	0	191000	191000	1563000	30-Jan-10	MILPITAS	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	MESA	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	SIMI VALLEY	CA	CALIFORNIA	USA	US West
Plante & Moran PLLC	192750	7110	70794	14600	263544	31-Dec-11	MONROE	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	31-Dec-09	LAUDERDALE BY THE SEA	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	826828	103230	103230	0	930058	31-Dec-09	JACKSON	MS	MISSISSIPPI	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	PETERSBURG	WV	WEST VIRGINIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	988500	0	313200	313200	1301700	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Grant Thornton LLP	1580000	7800	107800	100000	1687800	31-Dec-10	BURLINGTON	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	1155000	0	0	0	1155000	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	MISSISSAUGA	A6	ONTARIO	CANADA	Canada
KPMG LLP	898000	0	84000	84000	982000	31-Dec-10	BEDMINSTER	NJ	NEW JERSEY	USA	US Mid Atlantic
KPMG LLP	1597000	23000	593000	570000	2190000	31-Dec-12	DUBLIN 18	L2	IRELAND	IRELAND	Foreign
unknown	0	0	0	0	0	31-Dec-09	MINNEAPOLIS	MN	MINNESOTA	USA	US Midwest
Deloitte & Touche LLP	2176500	47000	302394	208304	2478890	31-Dec-12	FAIRFIELD	OH	OHIO	USA	US Midwest
unknown	0	0	0	0	0	2-Jan-11	AMSTERDAM	P7	NETHERLANDS	NETHERLANDS	Foreign
Deloitte & Touche LLP	4356000	88000	103500	14000	4459500	31-Dec-12	SPRINGFIELD	MA	MASSACHUSETTS	USA	US New England
KPMG LLP	758863	0	661742	661742	1420600	31-Dec-09	ENGLEWOOD	CO	COLORADO	USA	US West
PricewaterhouseCoopers LLP	1017000	83000	220000	137000	1237000	3-Jul-11	WAUWATOSA	WI	WISCONSIN	USA	US Midwest
unknown	0	0	0	0	0	31-May-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1256880	17300	1380200	1362900	2637080	30-Jun-13	VENLO	P7	NETHERLANDS	NETHERLANDS	Foreign
PricewaterhouseCoopers LLP	1590000	66000	138000	68000	1728000	31-Dec-10	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	WHEELING	WV	WEST VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	1055790	19500	114545	95045	1170330	31-Dec-12	MEMPHIS	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	30-Nov-09	COMMERCE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	FORT LEE	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Oct-09	NEWARK	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	720850	0	59836	59836	780686	31-Dec-12	APODACA NUEVO LE?N	O5	MEXICO	MEXICO	Foreign
Ernst & Young LLP	1033400	0	65588	63593	1098990	31-Dec-11	SCOTTSDALE	AZ	ARIZONA	USA	US Southwest
PricewaterhouseCoopers LLP	1730000	380000	395000	15000	2125000	31-Dec-10	VERNON HILLS	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	5003420	14435	14435	0	5017860	28-Mar-10	PORTLAND	OR	OREGON	USA	US West
KPMG LLP	1654000	30000	365000	335000	2019000	31-Dec-10	MANHATTAN BEACH	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-11	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-12	FRANKLIN	TN	TENNESSEE	USA	US Southeast
unknown	0	0	0	0	0	31-Mar-10	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Deloitte & Touche LLP	1066490	0	268176	90396	1334670	31-Dec-10	SUNNYVALE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	925761	0	71013	71013	996774	31-Aug-09	CENTENNIAL	CO	COLORADO	USA	US West
McGladrey LLP	820000	108464	165964	0	985964	31-Dec-12	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Mar-10	GREENVILLE	SC	SOUTH CAROLINA	USA	US Southeast
Ernst & Young LLP	85000	0	34131	11726	119131	30-Jun-12	HAIFA	L3	ISRAEL	ISRAEL	Foreign
KPMG LLP	2795000	33000	113000	80000	2908000	31-Dec-10	RADNOR	PA	PENNSYLVANIA	USA	US Mid Atlantic
BDO USA LLP	521300	0	59000	59000	580300	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	1004530	19450	110872	91422	1115400	2-Jan-11	SAN DIEGO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	4431000	256000	922000	666000	5353000	31-Dec-11	BEACHWOOD	OH	OHIO	USA	US Midwest
Deloitte & Touche LLP	1341620	2020	103822	101802	1445440	31-Dec-12	GREENWICH	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	MT LAUREL	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	NORWALK	CT	CONNECTICUT	USA	US New England
KPMG LLP	2230400	32339	38768	6429	2269170	31-Dec-10	CHICAGO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Mar-12	WYLIE	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-May-10	EGG HARBOR TOWNSHIP	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	2337120	15034	128805	113771	2465920	31-Jan-09	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	WALNUT CREEK	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	764000	0	38700	38700	802700	31-Jan-09	CITY OF INDUSTRY	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	28-Jan-12	TUPELO	MS	MISSISSIPPI	USA	US Southeast
Ernst & Young LLP	1626000	235000	356000	121000	1982000	1-Feb-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1456820	16973	172555	155583	1629370	31-Dec-09	AMSTERDAM	P7	NETHERLANDS	NETHERLANDS	Foreign
unknown	0	0	0	0	0	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	320000	4000	101000	97000	421000	31-Dec-12	AIRPORT CITY LOD	L3	ISRAEL	ISRAEL	Foreign
KPMG LLP	324000	40500	55500	15000	379500	31-Dec-11	POULSBO	WA	WASHINGTON	USA	US West
PricewaterhouseCoopers LLP	1414900	36000	56000	20000	1470900	31-Dec-12	SAN JOSE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Oct-10	MONTREAL	A8	QUEBEC	CANADA	Canada
Grant Thornton LLP	220172	0	0	0	220172	30-Jun-11	AUSTIN	TX	TEXAS	USA	US Southwest
Ernst & Young LLP	3501010	156907	196383	39476	3697400	31-Dec-09	COLUMBIA	MD	MARYLAND	USA	US Mid Atlantic
KPMG LLP	275900	0	22900	22900	298800	27-Aug-11	CHASKA	MN	MINNESOTA	USA	US Midwest
Smythe Ratcliffe LLP	70836	0	6907	2479	77743	31-Dec-09	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
unknown	0	0	0	0	0	30-Jun-10	WAKEFIELD	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	442600	0	69737	69737	512337	31-Dec-09	LITTLETON	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	30-Jun-09	SOMERSET	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	REDWOOD SHORES	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	2180980	345101	849547	504446	3030530	31-Dec-09	ATLANTA	GA	GEORGIA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	ARLINGTON	VA	VIRGINIA	USA	US Mid Atlantic
ParenteBeard LLC	742625	72133	72133	0	814758	31-Dec-12	DOVER	DE	DELAWARE	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	461000	0	53400	51000	514400	31-Aug-09	NORWALK	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Jan-10	OKLAHOMA CITY	OK	OKLAHOMA	USA	US Southwest
Deloitte & Touche LLP	1148000	127000	200000	73000	1348000	31-Dec-10	EVERETT	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	525000	25000	25000	0	550000	31-Mar-10	GREENVILLE	SC	SOUTH CAROLINA	USA	US Southeast
KPMG LLP	875000	19000	139575	99432	1014580	31-Dec-11	WAYZATA	MN	MINNESOTA	USA	US Midwest
KPMG LLP	1770000	57000	146410	89410	1916410	31-Mar-09	RADNOR	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Jun-10	MILLINGTON	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	3316570	654163	1050940	390800	4367520	31-Dec-11	BUFFALO	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	398350	0	37750	37750	436100	31-Dec-10	LAFAYETTE	LA	LOUISIANA	USA	US Southeast
Ernst & Young LLP	2933130	40000	69602	29602	3002730	31-Dec-11	WYOMISSING	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	BOCA RATON	FL	FLORIDA	USA	US Southeast
Deloitte & Touche LLP	328955	47427	73061	5782	402016	31-Dec-09	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-Mar-10	STAUNTON	VA	VIRGINIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	AMSTERDAM	P7	NETHERLANDS	NETHERLANDS	Foreign
KPMG LLP	2700760	1929110	2186330	257215	4887090	31-Dec-12	BALLSBRIDGE	L2	IRELAND	IRELAND	Foreign
unknown	0	0	0	0	0	31-Jul-13	SHANGHAI	F4	CHINA	CHINA	Foreign
Deloitte & Touche LLP	0	0	0	0	0	31-Jul-12	OVERLAND PARK	KS	KANSAS	USA	US Midwest
Deloitte & Touche LLP	1868000	0	68000	68000	1936000	31-Dec-09	WUXI JIANGSU PROVINCE	F4	CHINA	CHINA	Foreign
PricewaterhouseCoopers LLP	58758100	6185060	23194000	12370100	81952100	31-Dec-10	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
unknown	0	0	0	0	0	30-Sep-11	HOWELL	MI	MICHIGAN	USA	US Midwest
Ernst & Young LLP	831050	0	146498	146498	977548	31-Dec-11	LOUISVILLE	KY	KENTUCKY	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Apr-12	JERSEY CITY	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	WOOD RIVER	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-May-11	RICHMOND	A1	BRITISH COLUMBIA	CANADA	Canada
Ernst & Young LLP	2017500	0	164260	35000	2181760	31-Dec-11	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-May-09	JUPITER	FL	FLORIDA	USA	US Southeast
KPMG LLP	1123150	1650	1650	0	1124800	31-Dec-12	RADNOR	PA	PENNSYLVANIA	USA	US Mid Atlantic
Moss Adams LLP	402000	22000	131000	44000	533000	31-Dec-10	MEDFORD	OR	OREGON	USA	US West
PricewaterhouseCoopers LLP	467883	624	396559	395935	864442	31-Jul-11	CHICAGO	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	2174740	99744	332597	223353	2507340	31-Dec-09	KANSAS CITY	MO	MISSOURI	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-11	NEW ALBANY	IN	INDIANA	USA	US Midwest
PricewaterhouseCoopers LLP	4168120	720384	1328960	533734	5497080	31-Dec-10	HANOVER	NH	NEW HAMPSHIRE	USA	US New England
unknown	0	0	0	0	0	31-Dec-12	ALPHARETTA	GA	GEORGIA	USA	US Southeast
PricewaterhouseCoopers LLP	4035210	351394	351394	0	4386610	31-Dec-09	MEDELLIN	F8	COLOMBIA	COLOMBIA	Foreign
Deloitte & Touche LLP	800000	0	0	0	800000	31-Dec-09	TULSA	OK	OKLAHOMA	USA	US Southwest
KPMG LLP	1912230	24500	79600	37500	1991830	30-Sep-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	32200000	25300000	34400000	7900000	66600000	31-Dec-10	ARMONK	NY	NEW YORK	USA	US Mid Atlantic
Deloitte & Touche LLP	5900000	0	3000000	2800000	8900000	3-Jan-09	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
Crowe Horwath LLP	424750	74000	74000	0	498750	31-Dec-12	BROOKLYN	NY	NEW YORK	USA	US Mid Atlantic
Mayer Hoffman McCann PC	167300	0	0	0	167300	30-Sep-12	SAN DIEGO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	363750	130904	130904	0	494654	31-Dec-11	SEATTLE	WA	WASHINGTON	USA	US West
PricewaterhouseCoopers LLP	1111240	0	0	0	1111240	31-Dec-10	SHANGHAI	F4	CHINA	CHINA	Foreign
KPMG LLP	590000	0	77000	4000	667000	31-Dec-12	CHICAGO	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	31-Oct-09	LONG VALLEY	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	30-Sep-10	ARLINGTON	VA	VIRGINIA	USA	US Mid Atlantic
Ernst & Young LLP	356869	11500	291215	279715	648084	31-Dec-12	WILLIAMSVILLE	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	FOSTER CITY	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	7464000	1083000	2994000	1911000	10458000	31-Dec-12	DES MOINES	IA	IOWA	USA	US Midwest
BDO Seidman LLP	257707	16000	16000	0	273707	31-Dec-09	GRAND RAPIDS	MI	MICHIGAN	USA	US Midwest
Deloitte & Touche LLP	1870870	268459	571692	303233	2442560	31-Dec-11	BILTHOVEN	P7	NETHERLANDS	NETHERLANDS	Foreign
BDO USA LLP	830000	9500	9500	0	839500	2-Oct-11	CHELMSFORD	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	1156940	128000	320602	192602	1477540	31-Dec-11	SCOTTSDALE	AZ	ARIZONA	USA	US Southwest
Deloitte & Touche LLP	7400000	800000	1500000	700000	8900000	31-Dec-12	PRINCETON	NJ	NEW JERSEY	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-10	TAMPA	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Aug-11	LAS VEGAS	NV	NEVADA	USA	US West
Ernst & Young LLP	340000	84000	149000	65000	489000	31-Dec-11	AIRPORT CITY LOD	L3	ISRAEL	ISRAEL	Foreign
unknown	0	0	0	0	0	31-Mar-09	BROOKLYN	NY	NEW YORK	USA	US Mid Atlantic
PMB Helin Donovan LLP	304553	19835	187403	0	491956	31-Mar-09	AUSTIN	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Mar-13	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	DENVER	CO	COLORADO	USA	US West
Ernst & Young LLP	840000	0	157000	157000	997000	31-Dec-12	TEMPE	AZ	ARIZONA	USA	US Southwest
PricewaterhouseCoopers LLP	12292900	0	4201380	1400460	16494300	31-Mar-11	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
KPMG LLP	5631000	2200000	2285000	85000	7916000	31-Jul-12	PORT WASHINGTON	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-09	RYE BROOK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	4644000	37000	294000	257000	4938000	30-Jun-09	STAMFORD	CT	CONNECTICUT	USA	US New England
PricewaterhouseCoopers LLP	2607000	65000	436000	364000	3043000	30-Sep-12	BOHEMIA	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	860000	34000	34000	0	894000	31-May-10	SUGAR LAND	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Mar-13	SHANGHAI	F4	CHINA	CHINA	Foreign
KPMG LLP	995000	128600	150240	21640	1145240	30-Sep-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	200000	35250	35250	0	235250	31-Dec-09	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
unknown	0	0	0	0	0	31-Dec-10	DENVER	CO	COLORADO	USA	US West
Ernst & Young LLP	741711	68000	115500	47500	857211	31-Dec-11	WHEELING	WV	WEST VIRGINIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	7897000	592000	1542000	883000	9439000	31-Dec-11	WESTPORT	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	31-Dec-09	SOUTH EASTON	MA	MASSACHUSETTS	USA	US New England
Moore Stephens Hong Kong	371000	0	3000	3000	374000	31-Dec-10	ROAD TOWN	D8	VIRGIN ISLANDS (BRITISH)	VIRGIN ISLANDS (BRITISH)	Foreign
Deloitte & Touche LLP	5600000	200000	400000	200000	6000000	31-Dec-12	CANONSBURG	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	1584000	0	39000	14000	1623000	31-Dec-11	DARIEN	CT	CONNECTICUT	USA	US New England
BDO Seidman LLP	629000	205000	205000	0	834000	27-Feb-10	SECAUCUS	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	800300	0	202899	202649	1003200	31-Dec-11	OKLAHOMA CITY	OK	OKLAHOMA	USA	US Southwest
unknown	0	0	0	0	0	31-May-12	RALEIGH	NC	NORTH CAROLINA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	INDIAN TRAIL	NC	NORTH CAROLINA	USA	US Southeast
KPMG LLP	1089000	502000	502000	0	1591000	31-Dec-11	EL PASO	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-10	TIANJIN PRC	F4	CHINA	CHINA	Foreign
Ernst & Young LLP	616250	21000	44675	23675	660925	31-Dec-12	SOUTH BEND	IN	INDIANA	USA	US Midwest
Ernst & Young LLP	1803000	0	377300	374000	2180300	31-Dec-11	STAMFORD	CT	CONNECTICUT	USA	US New England
Ernst & Young LLP	776000	102000	449000	347000	1225000	31-Dec-09	MEDINA	MN	MINNESOTA	USA	US Midwest
unknown	0	0	0	0	0	31-Mar-11	WESTWEGO	LA	LOUISIANA	USA	US Southeast
KPMG LLP	1574600	254400	254400	0	1829000	31-Dec-11	SPRINGFIELD	IL	ILLINOIS	USA	US Midwest
Ernst & Young LLP	854475	0	0	0	854475	31-Dec-09	NORTH MIAMI BEACH	FL	FLORIDA	USA	US Southeast
Ernst & Young LLP	1484620	52000	162502	110502	1647120	31-Dec-12	BLOOMFIELD HILLS	MI	MICHIGAN	USA	US Midwest
Deloitte & Touche LLP	1679000	98700	159251	56609	1838250	30-Apr-10	KENT	WA	WASHINGTON	USA	US West
PricewaterhouseCoopers LLP	412885	0	25315	23800	438200	31-Dec-09	NEW HAVEN	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	30-Sep-12	FOUNTAIN VALLEY	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	2018000	55000	148000	88000	2166000	31-Dec-12	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	EVEW YEHUDAH	L3	ISRAEL	ISRAEL	Foreign
unknown	0	0	0	0	0	30-Jun-10	PONTE VEDRA BEACH	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	30-Sep-12	FAIRFIELD	CT	CONNECTICUT	USA	US New England
Grant Thornton LLP	824370	0	0	0	824370	31-Dec-09	ATLANTA	GA	GEORGIA	USA	US Southeast
PricewaterhouseCoopers LLP	496838	17000	129690	107950	626528	31-Dec-09	DEWITT	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	226000	0	0	0	226000	31-Dec-11	CARLSBAD	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	10847200	0	0	0	10847200	31-Dec-11	BEIJING	F4	CHINA	CHINA	Foreign
unknown	0	0	0	0	0	30-Jun-09	RIFLE	CO	COLORADO	USA	US West
KPMG LLP	180250	141625	141625	0	321874	31-Aug-12	KWAI CHUNG	K3	HONG KONG	HONG KONG	Foreign
Deloitte & Touche LLP	1765500	201400	402400	201000	2167900	31-Dec-09	PHOENIX	AZ	ARIZONA	USA	US Southwest
PricewaterhouseCoopers LLP	4689920	937441	997441	40000	5687360	31-Dec-11	HATO REY	PR	PUERTO RICO	PUERTO RICO	US Southeast
PricewaterhouseCoopers LLP	1747150	0	3113	1313	1750260	31-Dec-11	WATSONVILLE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	ATHENS	J3	GREECE	GREECE	Foreign
unknown	0	0	0	0	0	31-Mar-11	IRVINE	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	527114	0	0	0	527114	31-Mar-12	AURORA	IL	ILLINOIS	USA	US Midwest
unknown	0	0	0	0	0	30-Apr-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
Brown Armstrong AC CPAs	71456	0	0	0	71456	31-Dec-10	HENDERSON	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	KIRKLAND	WA	WASHINGTON	USA	US West
Deloitte & Touche LLP	0	0	0	0	0	31-Dec-10	LOS ANGELES	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	3680060	119805	369377	249572	4049440	30-Apr-10	KANSAS CITY	MO	MISSOURI	USA	US Southeast
KPMG LLP	1908620	214700	812655	319073	2721270	31-Mar-10	HOUSTON	TX	TEXAS	USA	US Southwest
RBSM LLP	238619	6600	6600	0	245219	31-Dec-11	HOUSTON	TX	TEXAS	USA	US Southwest
KPMG LLP	510000	0	0	0	510000	31-Dec-12	SPOKANE	WA	WASHINGTON	USA	US West
unknown	0	0	0	0	0	31-Dec-10	AMSTERDAM	P7	NETHERLANDS	NETHERLANDS	Foreign
unknown	0	0	0	0	0	31-Dec-10	LONDON	X0	UNITED KINGDOM	UNITED KINGDOM	Foreign
unknown	0	0	0	0	0	30-Jun-10	BOCA RATON	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	30-Jun-12	SANTIAGO	F3	CHILE	CHILE	Foreign
PricewaterhouseCoopers LLP	13054000	1249300	2362300	282392	15416300	30-Sep-09	SYDNEY	C3	AUSTRALIA	AUSTRALIA	Foreign
KPMG LLP	1577470	7500	205744	196594	1783220	31-Dec-12	RYE BROOK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	749425	34000	131030	94780	880455	31-Dec-10	NORFOLK	VA	VIRGINIA	USA	US Mid Atlantic
KPMG LLP	1534410	498175	973118	474943	2507530	31-Dec-10	ENGELWOOD	CO	COLORADO	USA	US West
KPMG LLP	620744	0	0	0	620744	31-Dec-12	OMAHA	NE	NEBRASKA	USA	US Midwest
McGladrey & Pullen LLP	322000	0	0	0	322000	31-Dec-09	PHILADELPHIA	PA	PENNSYLVANIA	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-11	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
BDO Seidman LLP	453752	0	131260	131260	585012	28-Feb-09	FORT WORTH	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Apr-10	MONSEY	NY	NEW YORK	USA	US Mid Atlantic
unknown	0	0	0	0	0	31-Dec-12	NORFOLK	VA	VIRGINIA	USA	US Mid Atlantic
Ernst & Young LLP	1201000	200000	902606	702207	2103610	31-Dec-12	NEWPORT BEACH	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	SALT LAKE CITY	UT	UTAH	USA	US West
unknown	0	0	0	0	0	30-Apr-10	PRINCETON	NJ	NEW JERSEY	USA	US Mid Atlantic
Deloitte & Touche LLP	11787000	402000	644000	242000	12431000	31-Dec-09	WHITE PLAINS	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	2269900	153100	648400	492700	2918300	31-Dec-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
KPMG LLP	4115000	0	69000	69000	4184000	30-Jun-10	BURLINGTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-11	WOODSIDE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-10	DALLAS	TX	TEXAS	USA	US Southwest
BDO Limited CPAs (HK)	150000	0	500	500	150500	31-Dec-09	HEBEI PROVINCE	F4	CHINA	CHINA	Foreign
KPMG LLP	2511000	0	64000	64000	2575000	31-Dec-12	LOS ANGELES	CA	CALIFORNIA	USA	US West
Grant Thornton LLP	501860	0	0	0	501860	31-Dec-09	ZOUCHENG	F5	TAIWAN (CHINA)	TAIWAN (CHINA)	Foreign
unknown	0	0	0	0	0	30-Jun-09	CARSON CITY	NV	NEVADA	USA	US West
Plante & Moran PLLC	281563	94411	94411	0	375974	31-Dec-12	AURORA	IL	ILLINOIS	USA	US Midwest
Deloitte & Touche LLP	970000	122000	672053	550053	1642050	31-Dec-09	LA JOLLA	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	30-Jun-13	CLIFTON	NJ	NEW JERSEY	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	3684840	101122	2182850	2074630	5867690	31-Dec-11	WESTON	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Dec-11	TAIPEI	F5	TAIWAN (CHINA)	TAIWAN (CHINA)	Foreign
PricewaterhouseCoopers LLP	743000	47000	125000	0	868000	31-Dec-11	PITTSBURGH	PA	PENNSYLVANIA	USA	US Mid Atlantic
KPMG LLP	519642	51992	162267	110275	681909	31-Dec-11	EL DORADO	AR	ARKANSAS	USA	US Southeast
Ernst & Young LLP	3500000	170000	2150000	1980000	5650000	31-Dec-11	DENVER	CO	COLORADO	USA	US West
unknown	0	0	0	0	0	30-Jun-13	DALLAS	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-11	EL SEGUNDO	CA	CALIFORNIA	USA	US West
Porter Keadle Moore LLC (LLP)	270444	4800	4800	0	275244	31-Dec-12	LAFAYETTE	LA	LOUISIANA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-10	MIDDLETOWN	RI	RHODE ISLAND	USA	US New England
Deloitte & Touche LLP	1867680	104094	106294	0	1973970	31-Mar-12	MERRIMACK	NH	NEW HAMPSHIRE	USA	US New England
PricewaterhouseCoopers LLP	1466700	9000	139432	128632	1606130	31-Dec-10	LIONVILLE	PA	PENNSYLVANIA	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	622500	0	28825	28825	651325	31-Dec-12	WOBURN	MA	MASSACHUSETTS	USA	US New England
Ernst & Young LLP	425000	0	146499	146499	571499	25-Dec-10	GRAND RAPIDS	MI	MICHIGAN	USA	US Midwest
unknown	0	0	0	0	0	30-Jun-10	NEWPORT BEACH	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	2593670	2500	676765	674265	3270440	31-Mar-12	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
EisnerAmper LLP	245000	0	0	0	245000	31-Dec-11	SAN DIEGO	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1413680	173330	178240	0	1591920	31-Dec-09	PORTLAND	OR	OREGON	USA	US West
Deloitte & Touche LLP	678950	0	250860	109360	929810	31-Dec-11	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	1400120	652000	1150030	495244	2550150	31-Mar-12	BRAINTREE	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	31-Jul-11	SAN ANTONIO	TX	TEXAS	USA	US Southwest
PricewaterhouseCoopers LLP	1522000	137000	207000	70000	1729000	31-Dec-11	BIRMINGHAM	AL	ALABAMA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-09	MONESSEN	PA	PENNSYLVANIA	USA	US Mid Atlantic
BDO USA LLP	670183	22155	25886	3731	696069	28-Dec-12	MONROVIA	CA	CALIFORNIA	USA	US West
Deloitte & Touche LLP	1868000	0	68000	68000	1936000	31-Dec-09	WUXI JIANGSU PROVINCE	F4	CHINA	CHINA	Foreign
KPMG LLP	458000	0	42000	42000	500000	29-Jan-12	MARTINSVILLE	VA	VIRGINIA	USA	US Mid Atlantic
Grant Thornton LLP	1303670	0	115833	115833	1419500	31-Dec-11	TULSA	OK	OKLAHOMA	USA	US Southwest
unknown	0	0	0	0	0	30-Sep-10	PHOENIX	AZ	ARIZONA	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-09	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	27-Sep-09	DAVENPORT	IA	IOWA	USA	US Midwest
Ernst & Young LLP	981469	0	218182	218182	1199650	25-Jan-09	CAMARILLO	CA	CALIFORNIA	USA	US West
Ernst & Young LLP	390000	20000	20000	0	410000	31-Dec-09	AUSTIN	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	30-Jun-12	CLEARWATER	FL	FLORIDA	USA	US Southeast
Grant Thornton LLP	225000	31000	117000	86000	342000	31-Oct-11	ST PAUL	MN	MINNESOTA	USA	US Midwest
Ernst & Young LLP	1060000	83000	93000	10000	1153000	31-Dec-09	HAMILTON	D0	BERMUDA	BERMUDA	Foreign
unknown	0	0	0	0	0	31-Mar-09	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
PricewaterhouseCoopers LLP	532000	9100	160700	151600	692700	28-Mar-09	ROCHESTER	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	14427000	547000	2033000	1486000	16460000	31-Dec-10	NEW YORK	NY	NEW YORK	USA	US Mid Atlantic
Ernst & Young LLP	6205500	611027	1752560	1141540	7958060	30-Sep-11	NORCROSS	GA	GEORGIA	USA	US Southeast
Grant Thornton LLP	1439580	46016	217641	171625	1657220	31-Dec-11	ANN ARBOR	MI	MICHIGAN	USA	US Midwest
Fiondella Milone & LaSaracina LLP	315000	50111	70750	20639	385750	1-Jan-11	NAUGATUCK	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	30-Apr-10	EXTON	PA	PENNSYLVANIA	USA	US Mid Atlantic
Deloitte & Touche LLP	4468000	1801000	2222000	244000	6690000	31-Dec-10	SAN FRANCISCO	CA	CALIFORNIA	USA	US West
PricewaterhouseCoopers LLP	1489200	79000	296233	217233	1785440	31-Dec-11	WESTBROOK	ME	MAINE	USA	US New England
PricewaterhouseCoopers LLP	1351000	406000	406000	0	1757000	31-Dec-11	EMERYVILLE	CA	CALIFORNIA	USA	US West
unknown	0	0	0	0	0	31-Dec-09	PETAH TIKVA	L3	ISRAEL	ISRAEL	Foreign
PKF PC (NY)	327000	4800	28290	23490	355290	31-Oct-09	GREENWICH	CT	CONNECTICUT	USA	US New England
unknown	0	0	0	0	0	30-Nov-09	RENO	NV	NEVADA	USA	US West
KPMG LLP	898200	10782	10782	0	908982	31-Dec-12	HOUSTON	TX	TEXAS	USA	US Southwest
unknown	0	0	0	0	0	31-Dec-12	ROSH HA`AYIN	L3	ISRAEL	ISRAEL	Foreign
unknown	0	0	0	0	0	31-Dec-09	RENO	NV	NEVADA	USA	US West
unknown	0	0	0	0	0	31-Dec-12	HAMILTON	N4	LUXEMBOURG	LUXEMBOURG	Foreign
Ernst & Young LLP	183882	108365	140897	32531	324778	31-Dec-11	CALGARY	A0	ALBERTA	CANADA	Canada
PricewaterhouseCoopers LLP	1364680	0	317739	317739	1682420	30-Sep-10	CHELMSFORD	MA	MASSACHUSETTS	USA	US New England
unknown	0	0	0	0	0	30-Sep-10	PRESCOTT	AZ	ARIZONA	USA	US Southwest
KPMG LLP	132542	189832	195172	5341	327714	31-Dec-10	TORONTO	A6	ONTARIO	CANADA	Canada
unknown	0	0	0	0	0	31-May-09	MIAMI	FL	FLORIDA	USA	US Southeast
unknown	0	0	0	0	0	31-Dec-12	VANCOUVER	A1	BRITISH COLUMBIA	CANADA	Canada
PricewaterhouseCoopers LLP	3289560	450750	457550	0	3747110	31-Dec-12	WATSONVILLE	CA	CALIFORNIA	USA	US West