IAB Firm – Movements

Firm Movements

Tap to view full table.

Firm Movements
NETWORK/ASSOCIATIONFIRM ADDITIONS, MERGERS & ACQUISITIONS
AGN InternationalAdded: United Power HK (Hong Kong), RVKS and Associates Chartered Accountants (India), Rturba Serviços Contábeis (Brazil), Delgado Maradiaga y Asociados (Honduras), WFA Auditores Independentes (Brazil), Busquet (Spain), Biasin & Partners (Italy), AMAJ - Audit Tax Advisory (UAE), Al Sudais (Saudi Arabia).
Lost: Bacha & Bacha (Mauritius), Royal Vietnam (Vietnam), Ace Advisory (Bangladesh), Al Dia (Ecuador), Aurea & Co (Ecuador), Guttierrez Guadamuz (Nicaragua), BW Corporate Services (Poland), International Audit Services S.à r.l (Luxembourg), Keepers Advisory Services (Kuwait), Faisal Naseem (Afghanistan), Hama Al Aufi (Saudi Arabia), Al-Swailem (Saudi Arabia), VA Business Services (Tanzania), Kernutt Stokes (USA), Sproles Woodward (USA), Sharrard McGee (USA).
Allinial GlobalAdded: Hajar & Co (Yemen), Jakob & Sozien (Germany), Skatt (Mexico), Ijewere & Co (Nigeria), Kovsted & Skovgard (Denmark), Blackman & Associates (USA), Himmelwright, Huguley & Boles (USA), Global Tax Network US (USA), Global Tax Network UK (UK), İda Bağımsız Denetim A.S (Turkey), Windes (USA), Peter & Co (Pakistan), Blick Rothenberg (UK), Verallo (UK), OOI AG Malaysia (Malaysia), Pratik Khanal & Associates (Nepal), Grupo CFE (Ecuador), Eurofast (Cyprus & Greece), Bestpoint (Ecuador), Kurtis Smith (USA), ICS Consultores (Costa Rica), Cherry Bekaert (USA), Chronus Auditores AGBR (Brazil), Schenfelder AGBR (Brazil), CSA Group (Malta), Ecovis (Malaysia),
Lost: HYK (Pakistan), RSN & Associtates (India), Fintax Consulting (Romania), Practus Advisors (USA), Catalyst (Canada), KliChs (USA), LNCO (UAE), Wise (Palestine).
M&A: Mueller Prost (USA) merged with Wipfli (USA), Holtzman (USA) merged with Armanino (USA), Herbein + Company acquired CPA Advisory Cappeletti, Pinter and Company (USA), Herbein + Company acquired The LaMastra Group (USA), Keating Consulting Group merged with EisnerAmper (USA), Sweney Conrad acquired Roer & Company (Sweden), Whittlesey merged with Bova, Harrington & Associates (USA), KNAV US merged with Jonathan W. Kaplow (USA), Caler, Donten, Levine, Cohen, Porter & Vein- CDL merged with EisnerAmper (USA), Andrews Hooper Pavlik Plc merged with Midland Firm (USA), McMahan, Thomson & Associates, P.C., Herbein + Companyacquired Turbiello-Harr & Associates (USA).
AnteaAdded: Numeric (Brasil), Opiniao (Brasil), Gabert & Co (Egypt), Tandon & Co (India), Kuldeep Arora & Associates (India), Shine Global Audit (Thailand), United advisers (Tunisia), Gökçe (Turkey), VNC (Vietnam).
Lost: Taxaide (Nigeria), Mansolivar (Spain), Orga Audit (Tunisia), Mabco (Egypt).
Baker Tilly InternationalAdded: Baker Tilly in Costa Rica (Costa Rica), Baker Tilly in Malawi (Malawi), Baker Tilly in Uganda (Uganda).
Lost: Baker Tilly in Belize (Belize), Cherry Bekaert USA (USA), MBAF (USA), Miller Kaplan (USA), Santos, Barrera & Asociados SC (Guatemala), Synergia (Italy), Windes (USA)
M&A: 'Pitcher Partners (Newcastle & Hunter) merged with DFK Crosbie (Australia), Baker Tilly in Egypt merged with Grant Thornton (Egypt), Baker Tilly in France merged with Secagest and Ethis RH (France), Baker Tilly in Italy merged with an audit practice in Pordenone (Italy), Baker Tilly in Morocco merged with Burj Finance (Morocco), Baker Tilly in the United States merged with Brown Adams Agbayani, Arnett, Carbis Toothman and Margolin, Winer & Evens, The MFA Companies and The Compliance Group (USA).
BDOAdded: BDO Qazaqstan (Kazakhstan), BDO EA Rwanda (Rwanda), BDO Advisory Services Company (Thailand).
Lost: BDO Kazakhstan (Kazakhstan), BDO Auditoria, Impostos e Consultoria (Cape Verde), BDO Audit PSC (Puerto Rico), BDO Unicon AO (Russia), BDO Holdings (Thailand).
M&A: BDO US acquired MBAF and DemandGen International (USA), BDO US acquired Culbert Healthcare Solutions (USA), Simplicity and DVP Capital merged merged with BDO Canada (Canada), BDO Panama acquired Ithink (Panama), BDO Armenia acquired AMF (Armenia), BDO Belgium acquired Beirens & Wellens and Dekegeleer (Belgium), BDO Netherlands acquired ProExC Performance (Netherlands), BDO France acquired BMP Progelink (France), BDO Hungary acquired CFI Hungary (Hungary), BDO Finland acquired RSM Finland (Finland).
BKR InternationalAdded: Despacho Murillo Marchini SRL (Costa Rica), Legal Accounting Services S.R.L. (Bolivia), Welch LLP-Toronto (Canada).
Lost: Albrecht, Viggiano, Zureck & Co., P.C. (USA), Blick Rothenberg, Chartered Accountants (UK), Briggs & Veselka Co. (USA), Deming, Malone, Livesay & Ostroff, PSC (USA), Ostrow Reisin Berk & Abrams, Ltd. (USA), Partners in Accountancy (Belgium), St. Clair CPA Solutions (USA).
M&A: Albrecht, Viggiano, Zureck & Co merged with PKF O'Connor Davies (USA), Flynth acquired Bosch & van Rijn (Netherlands), Exponens merged with Quentin & Avocats (France), Deming, Malone, Livesay & Ostroff, PSC merged with BDO (USA), Deming, Malone, Livesay & Ostroff, PSC merged with Rodefer Moss (USA), Ostrow Reisin Berk & Abrams merged with BDO (USA), St. Clair CPA Solutions merged with EisnerAmper (USA).
BOKS InternationalAdded: A4 Services (Malta), AOS Abogados, Asesores Tributarios y Auditores (Spain), Creatrust (Luxembourg), Eclisar Financial & Professional Services (Guyana), Frazier & Deeter (USA), Ghirardotti & Ghirardotti (Argentina), Göke & Partner (Germany), KC&A (Argentina), Lewben Group (Lithuania), Lopez Abad y Asociados (Peru), Low Lands Accounting Services (Russia), MGO (USA), Moihe Audit & Conseil (Ivory Coast); Privredni Savetnik Revizija (Serbia), RNG Auditors (UAE), Say & Asociados (Guatemala), Shine Global Advisory Co (Thailand), VIA Consultores (Spain).
Lost: Audit Network Hungary Kft (Hungary), BDS Chartered Accountants (New Zealand), Creatis Groupe (France), E. C. Ortiz & Co (USA), Legalis Advocaten (Belgium), MIM International Consultancies (UAE), Mint Finance (Malta), Quantuma (UK), Tricor Services (Australia).
M&A: TC Group (UK) acquired Bulley Davey, Filer Knapper, Paget Reid, Copson Grandfield, Sykes, Dalby & Truelove, Sence Accounting, Berley Chartered Accountants, Tax Angel, The Company Books (UK), DLR Group merged with Origin Group (South Africa)  
CroweAdded: Crowe Goel & Associates (Botswana), EAGate Foreign Trade Auxiliary (Ethiopia), AHS Advisory (Australia), Crowe GTA Myanmar Co (Myanmar), Horwath HTL Germany GmbH (Germany), Horwath Austria Tourism Consulting GmbH (Austria), Crowe Partner Revisjon AS (Norway), Sagnard and Associes (Portugal), GAT Company (Saudi Arabia).
Lost: Pioneers Accounting, Auditing and Consulting (Sudan), Sogec (France), Horwath HTL GIE (France).
Daxin GlobalAdded: FH& Company (Kenya), GA&H auditores cia (Ecuador), Antonio Cavliere (Italy), Treuhand & Beratungs AG (Switzerland), Prakash Bhansali & Associates (India), Shazzad & Co. Chartered Accountants (Bangladesh), Beyul Accounting Corporation (South Korea), Nevados Bagimasiz Denetim (Turkey), Nazali Audit (Russia). 
DFK InternationalAdded: Pozitiviti Group (Bosnia and Herzegovina), Chak & Associates (China), Ronald Corporate Services (Zimbabwe), MRM CPAs and Wealth Advisors (USA), BMTC-DFK, S.C. (Mexico), DFK & Associados, Sociedade de Revisores Oficiais de Contas (Portugal), HNS Partners (Sri Lanka), BGB & Partners (Ukraine).
Lost: Shea Labagh Dobberstein CPAs (USA), DFK Crosbie (Australia), Williams & Partners (Canada).
M&A: Royce Peeling Green acquired Crawfords (UK), RJI International CPAs acquired Brent Murdoch (USA), Friedman LLP acquired Bohlmann Accounting Group (USA).
EAI InternationalAdded: Assurancehub Consult (Ghana), Bansal Bansal& Co (India), EBS Gmbh (Germany), Exelmans Audit Conseil (France), Fidexco SA (Burkina Faso), Numeri SIA, Riga (Latvia), BMI Auditax (Germany), VJM & Associates (India), EJM & CO (Philippines).
Lost: Audit-Exact (Moldova), EuraAudit CRC(France), SIA Numeri Group (Estonia & Lithuania), Lira Audit (Kazakhstan). 
ECOVIS InternationalAdded: The Spectra Group (Jordan), ECOVIS Panama (Panama), ECOVIS A.Qasem & Co. (Bangladesh), ECOVIS ElSalvador (ElSalvador), ECOVIS Bahamas (Bahamas), ECOVIS Finaudit (Serbia), ECOVIS BB3 (Belgium), ECOVIS Assurance Singapore (Singapore).
Lost: ECOVIS Bizcorp (Singapore), ECOVIS Ciurtin & Associates (Romania).
ETL GlobalAdded: Confida-Zagreb d.o.o. (Croatia), Effektiivi OY (Finland), Confida Consulting d.o.o. (Serbia); TME Services DMCC (UAE).
M&A: ETL Germany acquired ETL KNP & Kollegen (Germany), ETL Ollig & Johannes (Germany), ETL ADMEDIO Erzgebirge (Germany), ETL Hain (Germany), ETL & Kollegen (Germany), ETL HATAX (Germany), ETL Stahl, Schoop & Kollegen (Germany), ETL Sann (Germany), ETL Breiler & Schnabl (Germany), ETL Groß & Kollegen (Germany), ETL Hippler (Germany), ETL Perspektive4 (Germany), ETL AIXTAX (Germany), ETL Bergmann, Heichelmann & Kollegen (Germany), ETL Ockenfuß & Kollegen (Germany), ETL Bell & Kollegen (Germany), ETL mrb Nr. 1 Steuerberatung (Germany), ETL Dr. Bellinger & Kollegen (Germany), ETL Fecht & Kollegen (Germany), ETL Barth, Argauer & Kollegen (Germany), ETL Scharwies & Kollegen (Germany), ETL Kontreu (Germany), ETL Böhm, Lerch & Kollegen (Germany), ETL bc (Germany), ETL Filter, Raitz & Kollegen (Germany), ETL Lemke & Kollegen (Germany), ETL H&P (Germany), ETL Dürrer & Kollegen (Germany), ETL Velte Ulmer & Kollegen (Germany), ETL ADVISIO (Germany), ETL KNH & Kollegen  (Germany), ETL Contax Pankok (Germany), ETL Rott & Kollegen (Germany), ETL M&P (Germany) ETL Hallebach + Kollegen (Germany), ETL Martens Holtermann (Germany), ETL Schmidt, Steinert & Kollegen (Germany), ETL Merath & Körber (Germany), ETL Lindenmeier & Kollege (Germany), ETL Jehle & Kollegen (Germany), ETL SommerPartner (Germany), ETL Hans & Kollegen (Germany), ETL Steuermanufaktur (Germany), ETL Hußlein & Zenk (Germany), ETL Balletshofer & Kollegen (Germany), ETL Schmidt & Partner (Germany), ETL Schrader-Brennecke & Kramme (Germany), ETL Dr. Hemm & Kollegen (Germany), ETL Hartung Consulting (Germany), ETL Weindl & Kollegen (Germany), ETL Frings & Kollegen (Germany), ETL Heine & Kollegen (Germany), ETL / KPMS (Germany), ETL CSB ETL Biermann & Scholz (Germany), ETL Englert & Collegen (Germany), ETL Bauch & Kollegen (Germany), ETL RATAJAK & Kollegen (Germany), ETL Plus Advise Holding (Germany), ETL Nadja Müller & Kollegen (Germany). ETL Spain acquired ETL Global Italia Tax and Law SL (Spain), Pierre Asesores y Consultores SL (Spain), Asesores Miguel & Nistal SL (Spain), Mediconsulting ETL GLOBAL SL (Spain), CEFIME SL (Spain), Audiconsultores Advocats i Economistes SLP (Spain), Juarez Asesoress Tributarios SL SL (Spain), SB Asesores (Spain), Morison ACPM Consultores SL (Spain), Fenoy & Associats SA (Spain), E132 Sayce Asesores Legales y Tributarios SL (Spain); Adade Burgos SL (Spain); Asesoria Jurieco SL (Spain). ETL UK acquired Gerald Edelman LLP (UK), Laytons LLP (UK), Fiander Tovell Group (UK), Harold Sharp (UK). ETL Nederland acquired NBC Eelman & Partners BV (Netherlands), ETL BNA Accountants en Adviseurs BV (Netherlands), BW&S Accountants en Adviseurs BV (Netherlands), Cinq Accountants BV (Netherlands). ETL Poland acquired Dalc i Ochocki Sp.z o. o. Sp. K. (Poland), WeDoIT Sp.z o. o. (Poland). KODAP acquired KODAP Turnov s.r.o. (Czech Republic). ETL Praha acquired ARROWS advokatni kancelar s.r.o. (Czech Republic). Ginall & Robinson acquired eVector tax s.r.o. (Slovakia), Dravecký & Partner Tax s. r. o. (Slovakia), Dravecký & Partner Audit s. r. o. (Slovakia), ETL TASSA s.r.o. (Slovakia).
FinExpertizaAdded: LLC Expert (Russia), OOO Razdole Konsalt (Russia), OOO Razdole Soft (Russia), OOO Razdole Proekty (Russia), Sole Trader Gribkov Evgeny Alexandrovich (Russia), OOO Severstal Tsentr Edinogo Servisa (Russia), OOO Testspb (Russia), OOO Didzhital Spirit (Russia), Ratky and Partner (Hungrary).
Lost: OOO FinExpertiza EXPO (Russia), OOO Stroiexpertaudit (Russia), OOO Filosofaudit (Russia).
GGIAdded: LBBW (Germany), Theta Global Advisors (UK), Martinelli (Brazil), Zomma Group (USA), CTPrima Consulting (Indonesia), JAA & Associates (India), PT Amalgamated Consulting (Indonesia), OA Assurance PAC (Singapore).
Lost: Walker Davey  Searells (New Zealand), Mirus Advisers (Romania), BPION Services (Hungary), ADE Professional Solutions (Russia), Treuhand Saar (Germany), Re.Bi.S. (Italy).
GMN InternationalAdded: BKZR (Uruguay), Audinex (Morocco).
Lost: Meredith Harington (South Africa), Al Baraki (Saudi Arabia), KBHNS (Canada).
Grant Thornton InternationalAdded: Grant Thornton Chile (Chile).
Lost: Grant Thornton Chile (Chile) and Badi Grant Thornton (Libya).
HLBAdded: HLB Colombia (Colombia), Fiorentino Associati (Italy), Studio Morandi (Italy), HLB Alerex (Mexico), HLB TECLA Accounting Norway (Norway), ADE Solutions (Russia), Miller Cooper & Co (USA), Whitley Penn (USA), Rehmann (USA).
Lost: Studio Alfuor & Associati (Italy), Praxis IFM (Channel Islands), Dworken, Hillman, LaMorte & Sterczala (USA), HLB BCR (Costa Rica), Studio Toscano Carbognani (Italy), Khimji Kunverji & Co (India), HLB José Luis Dóñez y Asociados (Mexico), HLB Thailand (Thailand) Audit & Co (Slovenia), Audit (Slovenia).
M&A: Beierholm acquired Rev.fa. Søren Dahl v/Helle Dalver, Iversen & Hald, Deloitte, København,  Attiri, Finanschefen ApS, Din Online Kontorassistent, FocusOnBusiness (Denmark), HLB Ler Lum acquired Morison Malaysia (Malaysia), HLB Van Daal merged with WVDB Adviseurs Accountants (Netherlands), RevisorKollegiet acquired Thorsby Revisjon (Norway), Sayma acquired Proffesional Advisers (Spain), Menzies acquired Masons Accountants (UK), Eide Bailly acquired HMWC CPAs & Business Advisors, Mukai & Greenlee & Company PC, Peterson, Whitaker Bork (USA), GHJ acquired Orlando, Mitts, Moore & Company (USA).
IAPAAdded: HJE Healthcare Accountants (UK).
Lost: Expat Partners (France), The Financial Solutions Group (Georgia), Procoa SAS (Colombia), Oncu Certified Public Accountancy (Turkey), Bestpoint Cía. (Ecuador), CSA Group (Malta), Covisory Partners (New Zealand), Ashby Berry Coulsons (UK), Cowgills (UK), Harris & Trotter (UK), Roffe Swayne (UK), Ross Brooke (UK), Ingram Winter Green (UK), Lester Aldridge (UK).
IECnetAdded: Congo Business Consulting (Congo), MNSA (Australia), Daiha Consulting Company Limited (Vietnam).
Lost: Business Krug (Russia), Manaig, Manaig & Co (Philippines).
M&A: CPA Global Tax & Accounting PLLC (USA) merged with REDW (USA).
INAA GroupAdded: Estudio Terrasol (Uruguay).
Lost: Emma Pardoe (South Africa), The Accountancy (USA), ASB Group (Czech Republic), ASB Group (Poland), ASB Group (Hungary), ASB Group (Slovakia), Drummond (USA), Drummond (Brazil). 
Integra InternationalAdded: Sungjee Accounting Corporation (South Korea), Munoz & Guerra Audit & Advisory (Ecuador), CYP Auditores (Chile), Hendry Warren (Canada), SIMA Accounting Servicos Administrativos (Brazil), Bragard (Uruguay), Proservace & Co (Taiwan), Raikiri Cloud (Belarus), Bright Grahame Murray (UK), Rafee El Batran & Co (Egypt).
Lost: Miller Haviland Ketter (USA), Shanghai Perfect (China), KMF, HCMC (Vietnam), Chavez Escobar y Asociados S. Civil de R.L (Peru), AT Consulting (Luxembourg), AAF Integity (Georgia), Seigneur Gustafson (USA), GRM International (Myanmar ), BG Perth Advisory (Australia). 
Kreston GlobalAdded: Hellenic Auditing (Greece), Delfs & Partner (Germany).
Lost: Syncount Accountants & Belastingadviseurs (Netherlands), JM Ribeiro da Cunha & Associados (Portugal), Marillion Audit Company (Russia), The Institute for Enterprise Issues (Russia), Kreston Guarantee Group (Ukraine), MB&P Accounting & Auditing (Qatar), Kazibwe Kenneth & Steven (Uganda), Ningxia Tinwha CPAs (China), OC & Associates (Japan), Reconsult (Croatia).
M&A: CBIZ (USA) acquired BeyondPay (USA), CBIZ & MHM (USA) acquired Shea Labagh Dobberstein (USA).
Kudos InternationalAdded: Bannaga KSA (Egypt), Mohammed Farrag (Egypt), C F Ng (Malaysia), Christopher Heng (Malaysia),  S K Tee (Malaysia) Wang (Malaysia).
Lost: Al Salama (Saudi Arabia), Apex (Egypt).
LEA Global / Leading Edge AllianceAdded: Afford Bond (UK), AuditVisor (Yemen), Shrakat (Jordan), ProYou (Australia).
MazarsAdded: Mazars Almaty office (Kazakhstan).
MGI WorldwideAdded: Geltrude & Co (USA), SBS & Co (India), Scholes Chartered Accountants (UK), Dinodia Consulting (India), Mustapha Raj (Malaysia), Roxas Cruz Tagle (Philippines), KHCPA (Iraq).
Lost: Asia Pacific Certified Public Accountants Group (China), Cramer Werthmann & Partner (Germany), Aljeffri Dean (Malaysia), Díaz y Pérez Contadores Públicos (Mexico), Soukup, Bush & Associates (USA), Gramkow, Carnevale, Seifert & Co (USA), Intuit Management Consulting (UAE), Jiang Su Tian Hong Hua Xin (China), Leonardo Vicente and Associates (Philippines), Taeyul Accounting Corporation (Korea), Haefele, Flanagan & Co (USA), Consultores Empresariales Especializados (Mexico), CPAAI Cabrera International (Colombia), Margolin, Winer and Evans (USA), MGI HEM & Thakkar (Uganda), PrimeTax (Switzerland), VatSquare (Belgium), Jiangxi Zhongshan (China) Clive Tomes (Jersey), Consultores Empresariales Especializados (Mexico), Tafoya Barrett and Associates (USA), TaxTone (Poland), Jiangxi Zhongshan (China). 
Moore GlobalAdded: Moore Walker Davey Searells (New Zealand), Moore Hungary (Hungary), Moore St. Gallen AG (Switzerland), Moore El Salvador (El Salvador), Vilson SIA (Latvia).
Lost: Moore Cayman (Cayman Islands), Moore Riga Limited (Latvia), Moore Hunaudit 2000 Kft (Hungary), Moore KES Audit & Advisory (Hungary), Moore KFT (Hungary), Moore Stephens Hezicomp (Hungary), Moore Wagner Audit and Consulting (Hungary), Moore Stephens Witlox Van den Boomen B.V. (Netherlands), Audit & Consulting Financial Tax, S.A. de C.V, (El Salvador), DiCicco, Gulman & Co (USA), Global Tax Network (USA).                                                                                                 
Morison GlobalAdded: Cowgills (UK).
Lost: Morison AAC (Malaysia), Morison Finansista (Poland), Bmi auditax (Germany), HBP Certified Public Accountants (Greece), Audit Advisers (Bulgaria), Kanester Johal (Canada).
M&A: Aprio acquired Parlow & Co. (USA), Morison ACPM acquired Vergara Dauden y Gómez Espinosa de los Monteros (Spain).
MSI Global AllianceAdded: BMB & CO (Saudi Arabia), Barghathi & Partners (Libya), Sterngoff Audit (Russia), Cecil Kilpin (South Africa), KAP Razikun Tarkosunaryo (Indonesia), JH Firm (Republic of Yemen), Blaser Treuhand AG (Switzerland).
Lost: Grow (Azerbeijan), Orozco Monzon (Guatamala), Mudhaffar Public Accountants (Bahrain), Wilkerson Guthman (USA), Gfeller + Partner AG (Switzerland), ZS Tax & Consulting (Serbia).
Nexia InternationalAdded: Fathalla & Co (Egypt), Nexia AL (Albania), Nexia ABS Financial solutions (Romania), Beta Consulting (North Macedonia), Çözüm Ünlüer Bağımsız Denetim ve Yeminli Mali Müşavirlik A.Ş. (Turkey), Turkmen Expert ES (Turkmenistan).
Lost: Abacor Revision (Switzerland).
M&A: Tilney merged with Smith and Williamson (UK), CLA acquired Bloom (USA).
Parker Russell InternationalAdded: Noel Cruz & Asociados (Nicaragua), Dar Al Mohasabeh For Auditing (Bahrain), Alatheer Audit And Consulting (Oman), Lege Artis Audit (Serbia).
Lost: L.M. Audit & Tax GmbH (Germany).
PKF InternationalAdded: PKF Fact Revizija (Croatia), Valuation of Property (Kazakhstan), Cabinet Exafi Sarl (Mali), PKF ABAS (Cyprus), PKF Tauranga (New Zealand), PKF-IFS Mongolia (Mongolia), The Doty Group (USA).
Lost: Cogeparc S.A. (France), Cabinet Gross Hugel (France), PKF Audit Conseil (France), PKF-VMB Bedrijfsrevisoren cvba (Belgium), MGP Studio Tributario e Societario (Italy), PKF Corporate Finance S.r.l. (Italy), Sejong Accounting (Korea).
PraxityAdded: MD CPA (Puerto Rico), Puente Sur (Chile), Shankar Associates Chartered Accountants (Nepal).
Reanda InternationalAdded: Bizplus Finance (Bosnia and Herzegovina), Feiaier Service (Hungary), Multiplus Audit and Consulting Co (Thailand).
Lost: Finaudit Firm (Kazakhstan), Cascais, Pêga Magro & Roque, SROC Lda (Portugal), Reanda RusAudit (Russia).
RSMAdded: Arkan & Ergin group (Turkey), Stransact (Nigeria), Cole & Co (Bahamas).
Lost: RSM Finland (Finland), Canal Audit SARL (Benin).
M&A: HTG Wirtschaftsprüfung acquired by RSM GmbH (Germany), Rego Consulting acquired by RSM US (USA), Confluence Global and C Systems acquired by RSM US (USA).
Russell Bedford InternationalAdded: Hofer Leitinger (Austria), Zampa Debattista (Malta), Amirault Mallen & Associés (France), Shajani LLP (Canada), Encinas Auditores y Consultores (Bolivia), BAFT (Ghana), Wojeski & Company (USA), Core Revision (Switzerland), ECA (Senegal), B&B Associates (Nepal), Gómez & Gómez Consultores (Nicaragua), Russell Bedford Tashkent (Uzbekistan).
Lost: SG Malta (Malta), Kasegenya & Co (Tanzania), Quinteros, McClellan & Asociados (Bolivia), RT Revisionstreuhand (Austria), Best Audit (Azerbaijan), ASB Audit (Russia).
M&A: Mitten Clarke (UK) merged with DJH (UK), Zampa Debattista (Malta) merged with Mint Finance (Malta), LGA LLP (USA) merged with ALL CPAs (USA), DJH Mitten Clarke (UK) acquired Morris & Co (UK) and Lloyd Piggott Chartered Accountants (UK).
SFAIAdded: SFAI Mauritania (Mauritania), Khlil Conseils (Kosovo), Selimaj Legal Consulting (Tajikistan), International Consulting Group (Kazakhstan), SFAi Zimbabwe (Zimbabwe), Mupazano Advisory Services (Maldives), Management Consulting Group (Georgia), TS Advisory (Namibia), SFAI Estonia (Estonia), SFAI Macedonia (Macedonia), SFAi Australia (Austria), Global Account Belarus (Belarus), SFAI Vanuatu (Vanuatu), Barrett & Partners Vanuatu), SFAI Montenegro (Montenegro), KLS Revizija Servia (Serbia), SFAI Côte D'ivoire (Ivory Coast), UAB Finsauga (Lithuania), Taxperts Lanka (Sri Lanka), SFAI Denmark (Denmark), Revision Statsautoriseret Revisionsanpartsselskab (Greenland), SFAI Botswana (Botswana), Rans & Associates (Bulgaria), Adamjee Auditors Kenya (Bulgaria), Existra (Bulgaria), SFAI Bosnia (Bosnia and Herzegovina), Go Office DOO Sarajevo (Bosnia And Herzegovina), SFAI Cameroon (Cameroon), Dl & Associates Gabon (Guinea), Junto Con Congo and Tchad and Equatorial (Guinea), SFAI Uganda (Uganda), Franc & Rich Associates (Uganda), SFAI Croatia (Coatia).
TGSAdded: Alessa & Co (Kuwait), Bevan Kidwell (UK), PGBR (Brazil), T.W. Tan & Co (Malaysia), Ngoie & Partners Law (Congo), TGS Bulgaria (Bulgaria), Rosca Law (Romania), Magnit Finance (Uzbekistan).
Lost: Arva Contadores (Panama), CPA Trust PAC (Singapore), CAP (Tunisia), Massie Turcotte (Canada), Cheng & Co (Malaysia), KK Group (Georgia).
UC&CS AmericaAdded: MS Al Shahrani (Saudi Arabia), Pauckar Romero y Asocaidos (Peru), Ibazeta Pulido Zagal y Asocaidos (Peru), Chavez Escobar y Asociados (Peru), Sosa Gil  y Asociados(Venezuela), Fernando Fumero y Asociados(Costa Rica).
Lost: MPA Contadores (Mexico), PBP(Mexico), CW CPA (CHINA), Fuoco (USA).
UC&CS GlobalAdded: MS al Shahrani (Saudi Arabia), Pauckar Romero y Asocaidos (Peru), Ibazeta Pulido Zagal y Asocaidos (Peru), Chavez Escobar y Asociados (Peru), Sosa Gil  y Asociados(Venezuela), Fernando Fumero y Asociados (Costa Rica).
Lost: MPA Contadores (Mexico), PBP (Mexico), CW CPA (China), Fuoco (USA), VR (Brazil).
UHY International Added: UHY Consultores S.A.S.(Colombia).
Lost: UHY EKA (Russia), TietoAkseli (Finland), Kuller Muller Zinzer Treuhand (Germany).
Firm Movements
NETWORK/ASSOCIATIONFIRM ADDITIONS, MERGERS & ACQUISITIONS
AGN InternationalAdded: United Power HK (Hong Kong), RVKS and Associates Chartered Accountants (India), Rturba Serviços Contábeis (Brazil), Delgado Maradiaga y Asociados (Honduras), WFA Auditores Independentes (Brazil), Busquet (Spain), Biasin & Partners (Italy), AMAJ - Audit Tax Advisory (UAE), Al Sudais (Saudi Arabia).
Lost: Bacha & Bacha (Mauritius), Royal Vietnam (Vietnam), Ace Advisory (Bangladesh), Al Dia (Ecuador), Aurea & Co (Ecuador), Guttierrez Guadamuz (Nicaragua), BW Corporate Services (Poland), International Audit Services S.à r.l (Luxembourg), Keepers Advisory Services (Kuwait), Faisal Naseem (Afghanistan), Hama Al Aufi (Saudi Arabia), Al-Swailem (Saudi Arabia), VA Business Services (Tanzania), Kernutt Stokes (USA), Sproles Woodward (USA), Sharrard McGee (USA).
Allinial GlobalAdded: Hajar & Co (Yemen), Jakob & Sozien (Germany), Skatt (Mexico), Ijewere & Co (Nigeria), Kovsted & Skovgard (Denmark), Blackman & Associates (USA), Himmelwright, Huguley & Boles (USA), Global Tax Network US (USA), Global Tax Network UK (UK), İda Bağımsız Denetim A.S (Turkey), Windes (USA), Peter & Co (Pakistan), Blick Rothenberg (UK), Verallo (UK), OOI AG Malaysia (Malaysia), Pratik Khanal & Associates (Nepal), Grupo CFE (Ecuador), Eurofast (Cyprus & Greece), Bestpoint (Ecuador), Kurtis Smith (USA), ICS Consultores (Costa Rica), Cherry Bekaert (USA), Chronus Auditores AGBR (Brazil), Schenfelder AGBR (Brazil), CSA Group (Malta), Ecovis (Malaysia),
Lost: HYK (Pakistan), RSN & Associtates (India), Fintax Consulting (Romania), Practus Advisors (USA), Catalyst (Canada), KliChs (USA), LNCO (UAE), Wise (Palestine).
M&A: Mueller Prost (USA) merged with Wipfli (USA), Holtzman (USA) merged with Armanino (USA), Herbein + Company acquired CPA Advisory Cappeletti, Pinter and Company (USA), Herbein + Company acquired The LaMastra Group (USA), Keating Consulting Group merged with EisnerAmper (USA), Sweney Conrad acquired Roer & Company (Sweden), Whittlesey merged with Bova, Harrington & Associates (USA), KNAV US merged with Jonathan W. Kaplow (USA), Caler, Donten, Levine, Cohen, Porter & Vein- CDL merged with EisnerAmper (USA), Andrews Hooper Pavlik Plc merged with Midland Firm (USA), McMahan, Thomson & Associates, P.C., Herbein + Companyacquired Turbiello-Harr & Associates (USA).
AnteaAdded: Numeric (Brasil), Opiniao (Brasil), Gabert & Co (Egypt), Tandon & Co (India), Kuldeep Arora & Associates (India), Shine Global Audit (Thailand), United advisers (Tunisia), Gökçe (Turkey), VNC (Vietnam).
Lost: Taxaide (Nigeria), Mansolivar (Spain), Orga Audit (Tunisia), Mabco (Egypt).
Baker Tilly InternationalAdded: Baker Tilly in Costa Rica (Costa Rica), Baker Tilly in Malawi (Malawi), Baker Tilly in Uganda (Uganda).
Lost: Baker Tilly in Belize (Belize), Cherry Bekaert USA (USA), MBAF (USA), Miller Kaplan (USA), Santos, Barrera & Asociados SC (Guatemala), Synergia (Italy), Windes (USA)
M&A: 'Pitcher Partners (Newcastle & Hunter) merged with DFK Crosbie (Australia), Baker Tilly in Egypt merged with Grant Thornton (Egypt), Baker Tilly in France merged with Secagest and Ethis RH (France), Baker Tilly in Italy merged with an audit practice in Pordenone (Italy), Baker Tilly in Morocco merged with Burj Finance (Morocco), Baker Tilly in the United States merged with Brown Adams Agbayani, Arnett, Carbis Toothman and Margolin, Winer & Evens, The MFA Companies and The Compliance Group (USA).
BDOAdded: BDO Qazaqstan (Kazakhstan), BDO EA Rwanda (Rwanda), BDO Advisory Services Company (Thailand).
Lost: BDO Kazakhstan (Kazakhstan), BDO Auditoria, Impostos e Consultoria (Cape Verde), BDO Audit PSC (Puerto Rico), BDO Unicon AO (Russia), BDO Holdings (Thailand).
M&A: BDO US acquired MBAF and DemandGen International (USA), BDO US acquired Culbert Healthcare Solutions (USA), Simplicity and DVP Capital merged merged with BDO Canada (Canada), BDO Panama acquired Ithink (Panama), BDO Armenia acquired AMF (Armenia), BDO Belgium acquired Beirens & Wellens and Dekegeleer (Belgium), BDO Netherlands acquired ProExC Performance (Netherlands), BDO France acquired BMP Progelink (France), BDO Hungary acquired CFI Hungary (Hungary), BDO Finland acquired RSM Finland (Finland).
BKR InternationalAdded: Despacho Murillo Marchini SRL (Costa Rica), Legal Accounting Services S.R.L. (Bolivia), Welch LLP-Toronto (Canada).
Lost: Albrecht, Viggiano, Zureck & Co., P.C. (USA), Blick Rothenberg, Chartered Accountants (UK), Briggs & Veselka Co. (USA), Deming, Malone, Livesay & Ostroff, PSC (USA), Ostrow Reisin Berk & Abrams, Ltd. (USA), Partners in Accountancy (Belgium), St. Clair CPA Solutions (USA).
M&A: Albrecht, Viggiano, Zureck & Co merged with PKF O'Connor Davies (USA), Flynth acquired Bosch & van Rijn (Netherlands), Exponens merged with Quentin & Avocats (France), Deming, Malone, Livesay & Ostroff, PSC merged with BDO (USA), Deming, Malone, Livesay & Ostroff, PSC merged with Rodefer Moss (USA), Ostrow Reisin Berk & Abrams merged with BDO (USA), St. Clair CPA Solutions merged with EisnerAmper (USA).
BOKS InternationalAdded: A4 Services (Malta), AOS Abogados, Asesores Tributarios y Auditores (Spain), Creatrust (Luxembourg), Eclisar Financial & Professional Services (Guyana), Frazier & Deeter (USA), Ghirardotti & Ghirardotti (Argentina), Göke & Partner (Germany), KC&A (Argentina), Lewben Group (Lithuania), Lopez Abad y Asociados (Peru), Low Lands Accounting Services (Russia), MGO (USA), Moihe Audit & Conseil (Ivory Coast); Privredni Savetnik Revizija (Serbia), RNG Auditors (UAE), Say & Asociados (Guatemala), Shine Global Advisory Co (Thailand), VIA Consultores (Spain).
Lost: Audit Network Hungary Kft (Hungary), BDS Chartered Accountants (New Zealand), Creatis Groupe (France), E. C. Ortiz & Co (USA), Legalis Advocaten (Belgium), MIM International Consultancies (UAE), Mint Finance (Malta), Quantuma (UK), Tricor Services (Australia).
M&A: TC Group (UK) acquired Bulley Davey, Filer Knapper, Paget Reid, Copson Grandfield, Sykes, Dalby & Truelove, Sence Accounting, Berley Chartered Accountants, Tax Angel, The Company Books (UK), DLR Group merged with Origin Group (South Africa)  
CroweAdded: Crowe Goel & Associates (Botswana), EAGate Foreign Trade Auxiliary (Ethiopia), AHS Advisory (Australia), Crowe GTA Myanmar Co (Myanmar), Horwath HTL Germany GmbH (Germany), Horwath Austria Tourism Consulting GmbH (Austria), Crowe Partner Revisjon AS (Norway), Sagnard and Associes (Portugal), GAT Company (Saudi Arabia).
Lost: Pioneers Accounting, Auditing and Consulting (Sudan), Sogec (France), Horwath HTL GIE (France).
Daxin GlobalAdded: FH& Company (Kenya), GA&H auditores cia (Ecuador), Antonio Cavliere (Italy), Treuhand & Beratungs AG (Switzerland), Prakash Bhansali & Associates (India), Shazzad & Co. Chartered Accountants (Bangladesh), Beyul Accounting Corporation (South Korea), Nevados Bagimasiz Denetim (Turkey), Nazali Audit (Russia). 
DFK InternationalAdded: Pozitiviti Group (Bosnia and Herzegovina), Chak & Associates (China), Ronald Corporate Services (Zimbabwe), MRM CPAs and Wealth Advisors (USA), BMTC-DFK, S.C. (Mexico), DFK & Associados, Sociedade de Revisores Oficiais de Contas (Portugal), HNS Partners (Sri Lanka), BGB & Partners (Ukraine).
Lost: Shea Labagh Dobberstein CPAs (USA), DFK Crosbie (Australia), Williams & Partners (Canada).
M&A: Royce Peeling Green acquired Crawfords (UK), RJI International CPAs acquired Brent Murdoch (USA), Friedman LLP acquired Bohlmann Accounting Group (USA).
EAI InternationalAdded: Assurancehub Consult (Ghana), Bansal Bansal& Co (India), EBS Gmbh (Germany), Exelmans Audit Conseil (France), Fidexco SA (Burkina Faso), Numeri SIA, Riga (Latvia), BMI Auditax (Germany), VJM & Associates (India), EJM & CO (Philippines).
Lost: Audit-Exact (Moldova), EuraAudit CRC(France), SIA Numeri Group (Estonia & Lithuania), Lira Audit (Kazakhstan). 
ECOVIS InternationalAdded: The Spectra Group (Jordan), ECOVIS Panama (Panama), ECOVIS A.Qasem & Co. (Bangladesh), ECOVIS ElSalvador (ElSalvador), ECOVIS Bahamas (Bahamas), ECOVIS Finaudit (Serbia), ECOVIS BB3 (Belgium), ECOVIS Assurance Singapore (Singapore).
Lost: ECOVIS Bizcorp (Singapore), ECOVIS Ciurtin & Associates (Romania).
ETL GlobalAdded: Confida-Zagreb d.o.o. (Croatia), Effektiivi OY (Finland), Confida Consulting d.o.o. (Serbia); TME Services DMCC (UAE).
M&A: ETL Germany acquired ETL KNP & Kollegen (Germany), ETL Ollig & Johannes (Germany), ETL ADMEDIO Erzgebirge (Germany), ETL Hain (Germany), ETL & Kollegen (Germany), ETL HATAX (Germany), ETL Stahl, Schoop & Kollegen (Germany), ETL Sann (Germany), ETL Breiler & Schnabl (Germany), ETL Groß & Kollegen (Germany), ETL Hippler (Germany), ETL Perspektive4 (Germany), ETL AIXTAX (Germany), ETL Bergmann, Heichelmann & Kollegen (Germany), ETL Ockenfuß & Kollegen (Germany), ETL Bell & Kollegen (Germany), ETL mrb Nr. 1 Steuerberatung (Germany), ETL Dr. Bellinger & Kollegen (Germany), ETL Fecht & Kollegen (Germany), ETL Barth, Argauer & Kollegen (Germany), ETL Scharwies & Kollegen (Germany), ETL Kontreu (Germany), ETL Böhm, Lerch & Kollegen (Germany), ETL bc (Germany), ETL Filter, Raitz & Kollegen (Germany), ETL Lemke & Kollegen (Germany), ETL H&P (Germany), ETL Dürrer & Kollegen (Germany), ETL Velte Ulmer & Kollegen (Germany), ETL ADVISIO (Germany), ETL KNH & Kollegen  (Germany), ETL Contax Pankok (Germany), ETL Rott & Kollegen (Germany), ETL M&P (Germany) ETL Hallebach + Kollegen (Germany), ETL Martens Holtermann (Germany), ETL Schmidt, Steinert & Kollegen (Germany), ETL Merath & Körber (Germany), ETL Lindenmeier & Kollege (Germany), ETL Jehle & Kollegen (Germany), ETL SommerPartner (Germany), ETL Hans & Kollegen (Germany), ETL Steuermanufaktur (Germany), ETL Hußlein & Zenk (Germany), ETL Balletshofer & Kollegen (Germany), ETL Schmidt & Partner (Germany), ETL Schrader-Brennecke & Kramme (Germany), ETL Dr. Hemm & Kollegen (Germany), ETL Hartung Consulting (Germany), ETL Weindl & Kollegen (Germany), ETL Frings & Kollegen (Germany), ETL Heine & Kollegen (Germany), ETL / KPMS (Germany), ETL CSB ETL Biermann & Scholz (Germany), ETL Englert & Collegen (Germany), ETL Bauch & Kollegen (Germany), ETL RATAJAK & Kollegen (Germany), ETL Plus Advise Holding (Germany), ETL Nadja Müller & Kollegen (Germany). ETL Spain acquired ETL Global Italia Tax and Law SL (Spain), Pierre Asesores y Consultores SL (Spain), Asesores Miguel & Nistal SL (Spain), Mediconsulting ETL GLOBAL SL (Spain), CEFIME SL (Spain), Audiconsultores Advocats i Economistes SLP (Spain), Juarez Asesoress Tributarios SL SL (Spain), SB Asesores (Spain), Morison ACPM Consultores SL (Spain), Fenoy & Associats SA (Spain), E132 Sayce Asesores Legales y Tributarios SL (Spain); Adade Burgos SL (Spain); Asesoria Jurieco SL (Spain). ETL UK acquired Gerald Edelman LLP (UK), Laytons LLP (UK), Fiander Tovell Group (UK), Harold Sharp (UK). ETL Nederland acquired NBC Eelman & Partners BV (Netherlands), ETL BNA Accountants en Adviseurs BV (Netherlands), BW&S Accountants en Adviseurs BV (Netherlands), Cinq Accountants BV (Netherlands). ETL Poland acquired Dalc i Ochocki Sp.z o. o. Sp. K. (Poland), WeDoIT Sp.z o. o. (Poland). KODAP acquired KODAP Turnov s.r.o. (Czech Republic). ETL Praha acquired ARROWS advokatni kancelar s.r.o. (Czech Republic). Ginall & Robinson acquired eVector tax s.r.o. (Slovakia), Dravecký & Partner Tax s. r. o. (Slovakia), Dravecký & Partner Audit s. r. o. (Slovakia), ETL TASSA s.r.o. (Slovakia).
FinExpertizaAdded: LLC Expert (Russia), OOO Razdole Konsalt (Russia), OOO Razdole Soft (Russia), OOO Razdole Proekty (Russia), Sole Trader Gribkov Evgeny Alexandrovich (Russia), OOO Severstal Tsentr Edinogo Servisa (Russia), OOO Testspb (Russia), OOO Didzhital Spirit (Russia), Ratky and Partner (Hungrary).
Lost: OOO FinExpertiza EXPO (Russia), OOO Stroiexpertaudit (Russia), OOO Filosofaudit (Russia).
GGIAdded: LBBW (Germany), Theta Global Advisors (UK), Martinelli (Brazil), Zomma Group (USA), CTPrima Consulting (Indonesia), JAA & Associates (India), PT Amalgamated Consulting (Indonesia), OA Assurance PAC (Singapore).
Lost: Walker Davey  Searells (New Zealand), Mirus Advisers (Romania), BPION Services (Hungary), ADE Professional Solutions (Russia), Treuhand Saar (Germany), Re.Bi.S. (Italy).
GMN InternationalAdded: BKZR (Uruguay), Audinex (Morocco).
Lost: Meredith Harington (South Africa), Al Baraki (Saudi Arabia), KBHNS (Canada).
Grant Thornton InternationalAdded: Grant Thornton Chile (Chile).
Lost: Grant Thornton Chile (Chile) and Badi Grant Thornton (Libya).
HLBAdded: HLB Colombia (Colombia), Fiorentino Associati (Italy), Studio Morandi (Italy), HLB Alerex (Mexico), HLB TECLA Accounting Norway (Norway), ADE Solutions (Russia), Miller Cooper & Co (USA), Whitley Penn (USA), Rehmann (USA).
Lost: Studio Alfuor & Associati (Italy), Praxis IFM (Channel Islands), Dworken, Hillman, LaMorte & Sterczala (USA), HLB BCR (Costa Rica), Studio Toscano Carbognani (Italy), Khimji Kunverji & Co (India), HLB José Luis Dóñez y Asociados (Mexico), HLB Thailand (Thailand) Audit & Co (Slovenia), Audit (Slovenia).
M&A: Beierholm acquired Rev.fa. Søren Dahl v/Helle Dalver, Iversen & Hald, Deloitte, København,  Attiri, Finanschefen ApS, Din Online Kontorassistent, FocusOnBusiness (Denmark), HLB Ler Lum acquired Morison Malaysia (Malaysia), HLB Van Daal merged with WVDB Adviseurs Accountants (Netherlands), RevisorKollegiet acquired Thorsby Revisjon (Norway), Sayma acquired Proffesional Advisers (Spain), Menzies acquired Masons Accountants (UK), Eide Bailly acquired HMWC CPAs & Business Advisors, Mukai & Greenlee & Company PC, Peterson, Whitaker Bork (USA), GHJ acquired Orlando, Mitts, Moore & Company (USA).
IAPAAdded: HJE Healthcare Accountants (UK).
Lost: Expat Partners (France), The Financial Solutions Group (Georgia), Procoa SAS (Colombia), Oncu Certified Public Accountancy (Turkey), Bestpoint Cía. (Ecuador), CSA Group (Malta), Covisory Partners (New Zealand), Ashby Berry Coulsons (UK), Cowgills (UK), Harris & Trotter (UK), Roffe Swayne (UK), Ross Brooke (UK), Ingram Winter Green (UK), Lester Aldridge (UK).
IECnetAdded: Congo Business Consulting (Congo), MNSA (Australia), Daiha Consulting Company Limited (Vietnam).
Lost: Business Krug (Russia), Manaig, Manaig & Co (Philippines).
M&A: CPA Global Tax & Accounting PLLC (USA) merged with REDW (USA).
INAA GroupAdded: Estudio Terrasol (Uruguay).
Lost: Emma Pardoe (South Africa), The Accountancy (USA), ASB Group (Czech Republic), ASB Group (Poland), ASB Group (Hungary), ASB Group (Slovakia), Drummond (USA), Drummond (Brazil). 
Integra InternationalAdded: Sungjee Accounting Corporation (South Korea), Munoz & Guerra Audit & Advisory (Ecuador), CYP Auditores (Chile), Hendry Warren (Canada), SIMA Accounting Servicos Administrativos (Brazil), Bragard (Uruguay), Proservace & Co (Taiwan), Raikiri Cloud (Belarus), Bright Grahame Murray (UK), Rafee El Batran & Co (Egypt).
Lost: Miller Haviland Ketter (USA), Shanghai Perfect (China), KMF, HCMC (Vietnam), Chavez Escobar y Asociados S. Civil de R.L (Peru), AT Consulting (Luxembourg), AAF Integity (Georgia), Seigneur Gustafson (USA), GRM International (Myanmar ), BG Perth Advisory (Australia). 
Kreston InternationalAdded: Hellenic Auditing (Greece), Delfs & Partner (Germany).
Lost: Syncount Accountants & Belastingadviseurs (Netherlands), JM Ribeiro da Cunha & Associados (Portugal), Marillion Audit Company (Russia), The Institute for Enterprise Issues (Russia), Kreston Guarantee Group (Ukraine), MB&P Accounting & Auditing (Qatar), Kazibwe Kenneth & Steven (Uganda), Ningxia Tinwha CPAs (China), OC & Associates (Japan), Reconsult (Croatia).
M&A: CBIZ (USA) acquired BeyondPay (USA), CBIZ & MHM (USA) acquired Shea Labagh Dobberstein (USA).
Kudos InternationalAdded: Bannaga KSA (Egypt), Mohammed Farrag (Egypt), C F Ng (Malaysia), Christopher Heng (Malaysia),  S K Tee (Malaysia) Wang (Malaysia).
Lost: Al Salama (Saudi Arabia), Apex (Egypt).
LEA Global / Leading Edge AllianceAdded: Afford Bond (UK), AuditVisor (Yemen), Shrakat (Jordan), ProYou (Australia).
MazarsAdded: Mazars Almaty office (Kazakhstan).
MGI WorldwideAdded: Geltrude & Co (USA), SBS & Co (India), Scholes Chartered Accountants (UK), Dinodia Consulting (India), Mustapha Raj (Malaysia), Roxas Cruz Tagle (Philippines), KHCPA (Iraq).
Lost: Asia Pacific Certified Public Accountants Group (China), Cramer Werthmann & Partner (Germany), Aljeffri Dean (Malaysia), Díaz y Pérez Contadores Públicos (Mexico), Soukup, Bush & Associates (USA), Gramkow, Carnevale, Seifert & Co (USA), Intuit Management Consulting (UAE), Jiang Su Tian Hong Hua Xin (China), Leonardo Vicente and Associates (Philippines), Taeyul Accounting Corporation (Korea), Haefele, Flanagan & Co (USA), Consultores Empresariales Especializados (Mexico), CPAAI Cabrera International (Colombia), Margolin, Winer and Evans (USA), MGI HEM & Thakkar (Uganda), PrimeTax (Switzerland), VatSquare (Belgium), Jiangxi Zhongshan (China) Clive Tomes (Jersey), Consultores Empresariales Especializados (Mexico), Tafoya Barrett and Associates (USA), TaxTone (Poland), Jiangxi Zhongshan (China). 
Moore GlobalAdded: Moore Walker Davey Searells (New Zealand), Moore Hungary (Hungary), Moore St. Gallen AG (Switzerland), Moore El Salvador (El Salvador), Vilson SIA (Latvia).
Lost: Moore Cayman (Cayman Islands), Moore Riga Limited (Latvia), Moore Hunaudit 2000 Kft (Hungary), Moore KES Audit & Advisory (Hungary), Moore KFT (Hungary), Moore Stephens Hezicomp (Hungary), Moore Wagner Audit and Consulting (Hungary), Moore Stephens Witlox Van den Boomen B.V. (Netherlands), Audit & Consulting Financial Tax, S.A. de C.V, (El Salvador), DiCicco, Gulman & Co (USA), Global Tax Network (USA).                                                                                                 
Morison GlobalAdded: Cowgills (UK).
Lost: Morison AAC (Malaysia), Morison Finansista (Poland), Bmi auditax (Germany), HBP Certified Public Accountants (Greece), Audit Advisers (Bulgaria), Kanester Johal (Canada).
M&A: Aprio acquired Parlow & Co. (USA), Morison ACPM acquired Vergara Dauden y Gómez Espinosa de los Monteros (Spain).
MSI Global AllianceAdded: BMB & CO (Saudi Arabia), Barghathi & Partners (Libya), Sterngoff Audit (Russia), Cecil Kilpin (South Africa), KAP Razikun Tarkosunaryo (Indonesia), JH Firm (Republic of Yemen), Blaser Treuhand AG (Switzerland).
Lost: Grow (Azerbeijan), Orozco Monzon (Guatamala), Mudhaffar Public Accountants (Bahrain), Wilkerson Guthman (USA), Gfeller + Partner AG (Switzerland), ZS Tax & Consulting (Serbia).
Nexia InternationalAdded: Fathalla & Co (Egypt), Nexia AL (Albania), Nexia ABS Financial solutions (Romania), Beta Consulting (North Macedonia), Çözüm Ünlüer Bağımsız Denetim ve Yeminli Mali Müşavirlik A.Ş. (Turkey), Turkmen Expert ES (Turkmenistan).
Lost: Abacor Revision (Switzerland).
M&A: Tilney merged with Smith and Williamson (UK), CLA acquired Bloom (USA).
Parker Russell InternationalAdded: Noel Cruz & Asociados (Nicaragua), Dar Al Mohasabeh For Auditing (Bahrain), Alatheer Audit And Consulting (Oman), Lege Artis Audit (Serbia).
Lost: L.M. Audit & Tax GmbH (Germany).
PKF InternationalAdded: PKF Fact Revizija (Croatia), Valuation of Property (Kazakhstan), Cabinet Exafi Sarl (Mali), PKF ABAS (Cyprus), PKF Tauranga (New Zealand), PKF-IFS Mongolia (Mongolia), The Doty Group (USA).
Lost: Cogeparc S.A. (France), Cabinet Gross Hugel (France), PKF Audit Conseil (France), PKF-VMB Bedrijfsrevisoren cvba (Belgium), MGP Studio Tributario e Societario (Italy), PKF Corporate Finance S.r.l. (Italy), Sejong Accounting (Korea).
PraxityAdded: MD CPA (Puerto Rico), Puente Sur (Chile), Shankar Associates Chartered Accountants (Nepal).
Reanda InternationalAdded: Bizplus Finance (Bosnia and Herzegovina), Feiaier Service (Hungary), Multiplus Audit and Consulting Co (Thailand).
Lost: Finaudit Firm (Kazakhstan), Cascais, Pêga Magro & Roque, SROC Lda (Portugal), Reanda RusAudit (Russia).
RSMAdded: Arkan & Ergin group (Turkey), Stransact (Nigeria), Cole & Co (Bahamas).
Lost: RSM Finland (Finland), Canal Audit SARL (Benin).
M&A: HTG Wirtschaftsprüfung acquired by RSM GmbH (Germany), Rego Consulting acquired by RSM US (USA), Confluence Global and C Systems acquired by RSM US (USA).
Russell Bedford InternationalAdded: Hofer Leitinger (Austria), Zampa Debattista (Malta), Amirault Mallen & Associés (France), Shajani LLP (Canada), Encinas Auditores y Consultores (Bolivia), BAFT (Ghana), Wojeski & Company (USA), Core Revision (Switzerland), ECA (Senegal), B&B Associates (Nepal), Gómez & Gómez Consultores (Nicaragua), Russell Bedford Tashkent (Uzbekistan).
Lost: SG Malta (Malta), Kasegenya & Co (Tanzania), Quinteros, McClellan & Asociados (Bolivia), RT Revisionstreuhand (Austria), Best Audit (Azerbaijan), ASB Audit (Russia).
M&A: Mitten Clarke (UK) merged with DJH (UK), Zampa Debattista (Malta) merged with Mint Finance (Malta), LGA LLP (USA) merged with ALL CPAs (USA), DJH Mitten Clarke (UK) acquired Morris & Co (UK) and Lloyd Piggott Chartered Accountants (UK).
SFAIAdded: SFAI Mauritania (Mauritania), Khlil Conseils (Kosovo), Selimaj Legal Consulting (Tajikistan), International Consulting Group (Kazakhstan), SFAi Zimbabwe (Zimbabwe), Mupazano Advisory Services (Maldives), Management Consulting Group (Georgia), TS Advisory (Namibia), SFAI Estonia (Estonia), SFAI Macedonia (Macedonia), SFAi Australia (Austria), Global Account Belarus (Belarus), SFAI Vanuatu (Vanuatu), Barrett & Partners Vanuatu), SFAI Montenegro (Montenegro), KLS Revizija Servia (Serbia), SFAI Côte D'ivoire (Ivory Coast), UAB Finsauga (Lithuania), Taxperts Lanka (Sri Lanka), SFAI Denmark (Denmark), Revision Statsautoriseret Revisionsanpartsselskab (Greenland), SFAI Botswana (Botswana), Rans & Associates (Bulgaria), Adamjee Auditors Kenya (Bulgaria), Existra (Bulgaria), SFAI Bosnia (Bosnia and Herzegovina), Go Office DOO Sarajevo (Bosnia And Herzegovina), SFAI Cameroon (Cameroon), Dl & Associates Gabon (Guinea), Junto Con Congo and Tchad and Equatorial (Guinea), SFAI Uganda (Uganda), Franc & Rich Associates (Uganda), SFAI Croatia (Coatia).
TGSAdded: Alessa & Co (Kuwait), Bevan Kidwell (UK), PGBR (Brazil), T.W. Tan & Co (Malaysia), Ngoie & Partners Law (Congo), TGS Bulgaria (Bulgaria), Rosca Law (Romania), Magnit Finance (Uzbekistan).
Lost: Arva Contadores (Panama), CPA Trust PAC (Singapore), CAP (Tunisia), Massie Turcotte (Canada), Cheng & Co (Malaysia), KK Group (Georgia).
UC&CS AmericaAdded: MS Al Shahrani (Saudi Arabia), Pauckar Romero y Asocaidos (Peru), Ibazeta Pulido Zagal y Asocaidos (Peru), Chavez Escobar y Asociados (Peru), Sosa Gil  y Asociados(Venezuela), Fernando Fumero y Asociados(Costa Rica).
Lost: MPA Contadores (Mexico), PBP(Mexico), CW CPA (CHINA), Fuoco (USA).
UC&CS GlobalAdded: MS al Shahrani (Saudi Arabia), Pauckar Romero y Asocaidos (Peru), Ibazeta Pulido Zagal y Asocaidos (Peru), Chavez Escobar y Asociados (Peru), Sosa Gil  y Asociados(Venezuela), Fernando Fumero y Asociados (Costa Rica).
Lost: MPA Contadores (Mexico), PBP (Mexico), CW CPA (China), Fuoco (USA), VR (Brazil).
UHY International Added: UHY Consultores S.A.S.(Colombia).
Lost: UHY EKA (Russia), TietoAkseli (Finland), Kuller Muller Zinzer Treuhand (Germany).
Firm Movements
NETWORK/ASSOCIATIONFIRM ADDITIONS, MERGERS & ACQUISITIONS
AGN InternationalAdded: United Power HK (Hong Kong), RVKS and Associates Chartered Accountants (India), Rturba Serviços Contábeis (Brazil), Delgado Maradiaga y Asociados (Honduras), WFA Auditores Independentes (Brazil), Busquet (Spain), Biasin & Partners (Italy), AMAJ - Audit Tax Advisory (UAE), Al Sudais (Saudi Arabia).
Lost: Bacha & Bacha (Mauritius), Royal Vietnam (Vietnam), Ace Advisory (Bangladesh), Al Dia (Ecuador), Aurea & Co (Ecuador), Guttierrez Guadamuz (Nicaragua), BW Corporate Services (Poland), International Audit Services S.à r.l (Luxembourg), Keepers Advisory Services (Kuwait), Faisal Naseem (Afghanistan), Hama Al Aufi (Saudi Arabia), Al-Swailem (Saudi Arabia), VA Business Services (Tanzania), Kernutt Stokes (USA), Sproles Woodward (USA), Sharrard McGee (USA).
Allinial GlobalAdded: Hajar & Co (Yemen), Jakob & Sozien (Germany), Skatt (Mexico), Ijewere & Co (Nigeria), Kovsted & Skovgard (Denmark), Blackman & Associates (USA), Himmelwright, Huguley & Boles (USA), Global Tax Network US (USA), Global Tax Network UK (UK), İda Bağımsız Denetim A.S (Turkey), Windes (USA), Peter & Co (Pakistan), Blick Rothenberg (UK), Verallo (UK), OOI AG Malaysia (Malaysia), Pratik Khanal & Associates (Nepal), Grupo CFE (Ecuador), Eurofast (Cyprus & Greece), Bestpoint (Ecuador), Kurtis Smith (USA), ICS Consultores (Costa Rica), Cherry Bekaert (USA), Chronus Auditores AGBR (Brazil), Schenfelder AGBR (Brazil), CSA Group (Malta), Ecovis (Malaysia),
Lost: HYK (Pakistan), RSN & Associtates (India), Fintax Consulting (Romania), Practus Advisors (USA), Catalyst (Canada), KliChs (USA), LNCO (UAE), Wise (Palestine).
M&A: Mueller Prost (USA) merged with Wipfli (USA), Holtzman (USA) merged with Armanino (USA), Herbein + Company acquired CPA Advisory Cappeletti, Pinter and Company (USA), Herbein + Company acquired The LaMastra Group (USA), Keating Consulting Group merged with EisnerAmper (USA), Sweney Conrad acquired Roer & Company (Sweden), Whittlesey merged with Bova, Harrington & Associates (USA), KNAV US merged with Jonathan W. Kaplow (USA), Caler, Donten, Levine, Cohen, Porter & Vein- CDL merged with EisnerAmper (USA), Andrews Hooper Pavlik Plc merged with Midland Firm (USA), McMahan, Thomson & Associates, P.C., Herbein + Companyacquired Turbiello-Harr & Associates (USA).
AnteaAdded: Numeric (Brasil), Opiniao (Brasil), Gabert & Co (Egypt), Tandon & Co (India), Kuldeep Arora & Associates (India), Shine Global Audit (Thailand), United advisers (Tunisia), Gökçe (Turkey), VNC (Vietnam).
Lost: Taxaide (Nigeria), Mansolivar (Spain), Orga Audit (Tunisia), Mabco (Egypt).
Baker Tilly InternationalAdded: Baker Tilly in Costa Rica (Costa Rica), Baker Tilly in Malawi (Malawi), Baker Tilly in Uganda (Uganda).
Lost: Baker Tilly in Belize (Belize), Cherry Bekaert USA (USA), MBAF (USA), Miller Kaplan (USA), Santos, Barrera & Asociados SC (Guatemala), Synergia (Italy), Windes (USA)
M&A: 'Pitcher Partners (Newcastle & Hunter) merged with DFK Crosbie (Australia), Baker Tilly in Egypt merged with Grant Thornton (Egypt), Baker Tilly in France merged with Secagest and Ethis RH (France), Baker Tilly in Italy merged with an audit practice in Pordenone (Italy), Baker Tilly in Morocco merged with Burj Finance (Morocco), Baker Tilly in the United States merged with Brown Adams Agbayani, Arnett, Carbis Toothman and Margolin, Winer & Evens, The MFA Companies and The Compliance Group (USA).
BDOAdded: BDO Qazaqstan (Kazakhstan), BDO EA Rwanda (Rwanda), BDO Advisory Services Company (Thailand).
Lost: BDO Kazakhstan (Kazakhstan), BDO Auditoria, Impostos e Consultoria (Cape Verde), BDO Audit PSC (Puerto Rico), BDO Unicon AO (Russia), BDO Holdings (Thailand).
M&A: BDO US acquired MBAF and DemandGen International (USA), BDO US acquired Culbert Healthcare Solutions (USA), Simplicity and DVP Capital merged merged with BDO Canada (Canada), BDO Panama acquired Ithink (Panama), BDO Armenia acquired AMF (Armenia), BDO Belgium acquired Beirens & Wellens and Dekegeleer (Belgium), BDO Netherlands acquired ProExC Performance (Netherlands), BDO France acquired BMP Progelink (France), BDO Hungary acquired CFI Hungary (Hungary), BDO Finland acquired RSM Finland (Finland).
BKR InternationalAdded: Despacho Murillo Marchini SRL (Costa Rica), Legal Accounting Services S.R.L. (Bolivia), Welch LLP-Toronto (Canada).
Lost: Albrecht, Viggiano, Zureck & Co., P.C. (USA), Blick Rothenberg, Chartered Accountants (UK), Briggs & Veselka Co. (USA), Deming, Malone, Livesay & Ostroff, PSC (USA), Ostrow Reisin Berk & Abrams, Ltd. (USA), Partners in Accountancy (Belgium), St. Clair CPA Solutions (USA).
M&A: Albrecht, Viggiano, Zureck & Co merged with PKF O'Connor Davies (USA), Flynth acquired Bosch & van Rijn (Netherlands), Exponens merged with Quentin & Avocats (France), Deming, Malone, Livesay & Ostroff, PSC merged with BDO (USA), Deming, Malone, Livesay & Ostroff, PSC merged with Rodefer Moss (USA), Ostrow Reisin Berk & Abrams merged with BDO (USA), St. Clair CPA Solutions merged with EisnerAmper (USA).
BOKS InternationalAdded: A4 Services (Malta), AOS Abogados, Asesores Tributarios y Auditores (Spain), Creatrust (Luxembourg), Eclisar Financial & Professional Services (Guyana), Frazier & Deeter (USA), Ghirardotti & Ghirardotti (Argentina), Göke & Partner (Germany), KC&A (Argentina), Lewben Group (Lithuania), Lopez Abad y Asociados (Peru), Low Lands Accounting Services (Russia), MGO (USA), Moihe Audit & Conseil (Ivory Coast); Privredni Savetnik Revizija (Serbia), RNG Auditors (UAE), Say & Asociados (Guatemala), Shine Global Advisory Co (Thailand), VIA Consultores (Spain).
Lost: Audit Network Hungary Kft (Hungary), BDS Chartered Accountants (New Zealand), Creatis Groupe (France), E. C. Ortiz & Co (USA), Legalis Advocaten (Belgium), MIM International Consultancies (UAE), Mint Finance (Malta), Quantuma (UK), Tricor Services (Australia).
M&A: TC Group (UK) acquired Bulley Davey, Filer Knapper, Paget Reid, Copson Grandfield, Sykes, Dalby & Truelove, Sence Accounting, Berley Chartered Accountants, Tax Angel, The Company Books (UK), DLR Group merged with Origin Group (South Africa)  
CroweAdded: Crowe Goel & Associates (Botswana), EAGate Foreign Trade Auxiliary (Ethiopia), AHS Advisory (Australia), Crowe GTA Myanmar Co (Myanmar), Horwath HTL Germany GmbH (Germany), Horwath Austria Tourism Consulting GmbH (Austria), Crowe Partner Revisjon AS (Norway), Sagnard and Associes (Portugal), GAT Company (Saudi Arabia).
Lost: Pioneers Accounting, Auditing and Consulting (Sudan), Sogec (France), Horwath HTL GIE (France).
Daxin GlobalAdded: FH& Company (Kenya), GA&H auditores cia (Ecuador), Antonio Cavliere (Italy), Treuhand & Beratungs AG (Switzerland), Prakash Bhansali & Associates (India), Shazzad & Co. Chartered Accountants (Bangladesh), Beyul Accounting Corporation (South Korea), Nevados Bagimasiz Denetim (Turkey), Nazali Audit (Russia). 
DFK InternationalAdded: Pozitiviti Group (Bosnia and Herzegovina), Chak & Associates (China), Ronald Corporate Services (Zimbabwe), MRM CPAs and Wealth Advisors (USA), BMTC-DFK, S.C. (Mexico), DFK & Associados, Sociedade de Revisores Oficiais de Contas (Portugal), HNS Partners (Sri Lanka), BGB & Partners (Ukraine).
Lost: Shea Labagh Dobberstein CPAs (USA), DFK Crosbie (Australia), Williams & Partners (Canada).
M&A: Royce Peeling Green acquired Crawfords (UK), RJI International CPAs acquired Brent Murdoch (USA), Friedman LLP acquired Bohlmann Accounting Group (USA).
EAI InternationalAdded: Assurancehub Consult (Ghana), Bansal Bansal& Co (India), EBS Gmbh (Germany), Exelmans Audit Conseil (France), Fidexco SA (Burkina Faso), Numeri SIA, Riga (Latvia), BMI Auditax (Germany), VJM & Associates (India), EJM & CO (Philippines).
Lost: Audit-Exact (Moldova), EuraAudit CRC(France), SIA Numeri Group (Estonia & Lithuania), Lira Audit (Kazakhstan). 
ECOVIS InternationalAdded: The Spectra Group (Jordan), ECOVIS Panama (Panama), ECOVIS A.Qasem & Co. (Bangladesh), ECOVIS ElSalvador (ElSalvador), ECOVIS Bahamas (Bahamas), ECOVIS Finaudit (Serbia), ECOVIS BB3 (Belgium), ECOVIS Assurance Singapore (Singapore).
Lost: ECOVIS Bizcorp (Singapore), ECOVIS Ciurtin & Associates (Romania).
ETL GlobalAdded: Confida-Zagreb d.o.o. (Croatia), Effektiivi OY (Finland), Confida Consulting d.o.o. (Serbia); TME Services DMCC (UAE).
M&A: ETL Germany acquired ETL KNP & Kollegen (Germany), ETL Ollig & Johannes (Germany), ETL ADMEDIO Erzgebirge (Germany), ETL Hain (Germany), ETL & Kollegen (Germany), ETL HATAX (Germany), ETL Stahl, Schoop & Kollegen (Germany), ETL Sann (Germany), ETL Breiler & Schnabl (Germany), ETL Groß & Kollegen (Germany), ETL Hippler (Germany), ETL Perspektive4 (Germany), ETL AIXTAX (Germany), ETL Bergmann, Heichelmann & Kollegen (Germany), ETL Ockenfuß & Kollegen (Germany), ETL Bell & Kollegen (Germany), ETL mrb Nr. 1 Steuerberatung (Germany), ETL Dr. Bellinger & Kollegen (Germany), ETL Fecht & Kollegen (Germany), ETL Barth, Argauer & Kollegen (Germany), ETL Scharwies & Kollegen (Germany), ETL Kontreu (Germany), ETL Böhm, Lerch & Kollegen (Germany), ETL bc (Germany), ETL Filter, Raitz & Kollegen (Germany), ETL Lemke & Kollegen (Germany), ETL H&P (Germany), ETL Dürrer & Kollegen (Germany), ETL Velte Ulmer & Kollegen (Germany), ETL ADVISIO (Germany), ETL KNH & Kollegen  (Germany), ETL Contax Pankok (Germany), ETL Rott & Kollegen (Germany), ETL M&P (Germany) ETL Hallebach + Kollegen (Germany), ETL Martens Holtermann (Germany), ETL Schmidt, Steinert & Kollegen (Germany), ETL Merath & Körber (Germany), ETL Lindenmeier & Kollege (Germany), ETL Jehle & Kollegen (Germany), ETL SommerPartner (Germany), ETL Hans & Kollegen (Germany), ETL Steuermanufaktur (Germany), ETL Hußlein & Zenk (Germany), ETL Balletshofer & Kollegen (Germany), ETL Schmidt & Partner (Germany), ETL Schrader-Brennecke & Kramme (Germany), ETL Dr. Hemm & Kollegen (Germany), ETL Hartung Consulting (Germany), ETL Weindl & Kollegen (Germany), ETL Frings & Kollegen (Germany), ETL Heine & Kollegen (Germany), ETL / KPMS (Germany), ETL CSB ETL Biermann & Scholz (Germany), ETL Englert & Collegen (Germany), ETL Bauch & Kollegen (Germany), ETL RATAJAK & Kollegen (Germany), ETL Plus Advise Holding (Germany), ETL Nadja Müller & Kollegen (Germany). ETL Spain acquired ETL Global Italia Tax and Law SL (Spain), Pierre Asesores y Consultores SL (Spain), Asesores Miguel & Nistal SL (Spain), Mediconsulting ETL GLOBAL SL (Spain), CEFIME SL (Spain), Audiconsultores Advocats i Economistes SLP (Spain), Juarez Asesoress Tributarios SL SL (Spain), SB Asesores (Spain), Morison ACPM Consultores SL (Spain), Fenoy & Associats SA (Spain), E132 Sayce Asesores Legales y Tributarios SL (Spain); Adade Burgos SL (Spain); Asesoria Jurieco SL (Spain). ETL UK acquired Gerald Edelman LLP (UK), Laytons LLP (UK), Fiander Tovell Group (UK), Harold Sharp (UK). ETL Nederland acquired NBC Eelman & Partners BV (Netherlands), ETL BNA Accountants en Adviseurs BV (Netherlands), BW&S Accountants en Adviseurs BV (Netherlands), Cinq Accountants BV (Netherlands). ETL Poland acquired Dalc i Ochocki Sp.z o. o. Sp. K. (Poland), WeDoIT Sp.z o. o. (Poland). KODAP acquired KODAP Turnov s.r.o. (Czech Republic). ETL Praha acquired ARROWS advokatni kancelar s.r.o. (Czech Republic). Ginall & Robinson acquired eVector tax s.r.o. (Slovakia), Dravecký & Partner Tax s. r. o. (Slovakia), Dravecký & Partner Audit s. r. o. (Slovakia), ETL TASSA s.r.o. (Slovakia).
FinExpertizaAdded: LLC Expert (Russia), OOO Razdole Konsalt (Russia), OOO Razdole Soft (Russia), OOO Razdole Proekty (Russia), Sole Trader Gribkov Evgeny Alexandrovich (Russia), OOO Severstal Tsentr Edinogo Servisa (Russia), OOO Testspb (Russia), OOO Didzhital Spirit (Russia), Ratky and Partner (Hungrary).
Lost: OOO FinExpertiza EXPO (Russia), OOO Stroiexpertaudit (Russia), OOO Filosofaudit (Russia).
GGIAdded: LBBW (Germany), Theta Global Advisors (UK), Martinelli (Brazil), Zomma Group (USA), CTPrima Consulting (Indonesia), JAA & Associates (India), PT Amalgamated Consulting (Indonesia), OA Assurance PAC (Singapore).
Lost: Walker Davey  Searells (New Zealand), Mirus Advisers (Romania), BPION Services (Hungary), ADE Professional Solutions (Russia), Treuhand Saar (Germany), Re.Bi.S. (Italy).
GMN InternationalAdded: BKZR (Uruguay), Audinex (Morocco).
Lost: Meredith Harington (South Africa), Al Baraki (Saudi Arabia), KBHNS (Canada).
Grant Thornton InternationalAdded: Grant Thornton Chile (Chile).
Lost: Grant Thornton Chile (Chile) and Badi Grant Thornton (Libya).
HLBAdded: HLB Colombia (Colombia), Fiorentino Associati (Italy), Studio Morandi (Italy), HLB Alerex (Mexico), HLB TECLA Accounting Norway (Norway), ADE Solutions (Russia), Miller Cooper & Co (USA), Whitley Penn (USA), Rehmann (USA).
Lost: Studio Alfuor & Associati (Italy), Praxis IFM (Channel Islands), Dworken, Hillman, LaMorte & Sterczala (USA), HLB BCR (Costa Rica), Studio Toscano Carbognani (Italy), Khimji Kunverji & Co (India), HLB José Luis Dóñez y Asociados (Mexico), HLB Thailand (Thailand) Audit & Co (Slovenia), Audit (Slovenia).
M&A: Beierholm acquired Rev.fa. Søren Dahl v/Helle Dalver, Iversen & Hald, Deloitte, København,  Attiri, Finanschefen ApS, Din Online Kontorassistent, FocusOnBusiness (Denmark), HLB Ler Lum acquired Morison Malaysia (Malaysia), HLB Van Daal merged with WVDB Adviseurs Accountants (Netherlands), RevisorKollegiet acquired Thorsby Revisjon (Norway), Sayma acquired Proffesional Advisers (Spain), Menzies acquired Masons Accountants (UK), Eide Bailly acquired HMWC CPAs & Business Advisors, Mukai & Greenlee & Company PC, Peterson, Whitaker Bork (USA), GHJ acquired Orlando, Mitts, Moore & Company (USA).
IAPAAdded: HJE Healthcare Accountants (UK).
Lost: Expat Partners (France), The Financial Solutions Group (Georgia), Procoa SAS (Colombia), Oncu Certified Public Accountancy (Turkey), Bestpoint Cía. (Ecuador), CSA Group (Malta), Covisory Partners (New Zealand), Ashby Berry Coulsons (UK), Cowgills (UK), Harris & Trotter (UK), Roffe Swayne (UK), Ross Brooke (UK), Ingram Winter Green (UK), Lester Aldridge (UK).
IECnetAdded: Congo Business Consulting (Congo), MNSA (Australia), Daiha Consulting Company Limited (Vietnam).
Lost: Business Krug (Russia), Manaig, Manaig & Co (Philippines).
M&A: CPA Global Tax & Accounting PLLC (USA) merged with REDW (USA).
INAA GroupAdded: Estudio Terrasol (Uruguay).
Lost: Emma Pardoe (South Africa), The Accountancy (USA), ASB Group (Czech Republic), ASB Group (Poland), ASB Group (Hungary), ASB Group (Slovakia), Drummond (USA), Drummond (Brazil). 
Integra InternationalAdded: Sungjee Accounting Corporation (South Korea), Munoz & Guerra Audit & Advisory (Ecuador), CYP Auditores (Chile), Hendry Warren (Canada), SIMA Accounting Servicos Administrativos (Brazil), Bragard (Uruguay), Proservace & Co (Taiwan), Raikiri Cloud (Belarus), Bright Grahame Murray (UK), Rafee El Batran & Co (Egypt).
Lost: Miller Haviland Ketter (USA), Shanghai Perfect (China), KMF, HCMC (Vietnam), Chavez Escobar y Asociados S. Civil de R.L (Peru), AT Consulting (Luxembourg), AAF Integity (Georgia), Seigneur Gustafson (USA), GRM International (Myanmar ), BG Perth Advisory (Australia). 
Kreston GlobalAdded: Hellenic Auditing (Greece), Delfs & Partner (Germany).
Lost: Syncount Accountants & Belastingadviseurs (Netherlands), JM Ribeiro da Cunha & Associados (Portugal), Marillion Audit Company (Russia), The Institute for Enterprise Issues (Russia), Kreston Guarantee Group (Ukraine), MB&P Accounting & Auditing (Qatar), Kazibwe Kenneth & Steven (Uganda), Ningxia Tinwha CPAs (China), OC & Associates (Japan), Reconsult (Croatia).
M&A: CBIZ (USA) acquired BeyondPay (USA), CBIZ & MHM (USA) acquired Shea Labagh Dobberstein (USA).
Kudos InternationalAdded: Bannaga KSA (Egypt), Mohammed Farrag (Egypt), C F Ng (Malaysia), Christopher Heng (Malaysia),  S K Tee (Malaysia) Wang (Malaysia).
Lost: Al Salama (Saudi Arabia), Apex (Egypt).
LEA Global / Leading Edge AllianceAdded: Afford Bond (UK), AuditVisor (Yemen), Shrakat (Jordan), ProYou (Australia).
MazarsAdded: Mazars Almaty office (Kazakhstan).
MGI WorldwideAdded: Geltrude & Co (USA), SBS & Co (India), Scholes Chartered Accountants (UK), Dinodia Consulting (India), Mustapha Raj (Malaysia), Roxas Cruz Tagle (Philippines), KHCPA (Iraq).
Lost: Asia Pacific Certified Public Accountants Group (China), Cramer Werthmann & Partner (Germany), Aljeffri Dean (Malaysia), Díaz y Pérez Contadores Públicos (Mexico), Soukup, Bush & Associates (USA), Gramkow, Carnevale, Seifert & Co (USA), Intuit Management Consulting (UAE), Jiang Su Tian Hong Hua Xin (China), Leonardo Vicente and Associates (Philippines), Taeyul Accounting Corporation (Korea), Haefele, Flanagan & Co (USA), Consultores Empresariales Especializados (Mexico), CPAAI Cabrera International (Colombia), Margolin, Winer and Evans (USA), MGI HEM & Thakkar (Uganda), PrimeTax (Switzerland), VatSquare (Belgium), Jiangxi Zhongshan (China) Clive Tomes (Jersey), Consultores Empresariales Especializados (Mexico), Tafoya Barrett and Associates (USA), TaxTone (Poland), Jiangxi Zhongshan (China). 
Moore GlobalAdded: Moore Walker Davey Searells (New Zealand), Moore Hungary (Hungary), Moore St. Gallen AG (Switzerland), Moore El Salvador (El Salvador), Vilson SIA (Latvia).
Lost: Moore Cayman (Cayman Islands), Moore Riga Limited (Latvia), Moore Hunaudit 2000 Kft (Hungary), Moore KES Audit & Advisory (Hungary), Moore KFT (Hungary), Moore Stephens Hezicomp (Hungary), Moore Wagner Audit and Consulting (Hungary), Moore Stephens Witlox Van den Boomen B.V. (Netherlands), Audit & Consulting Financial Tax, S.A. de C.V, (El Salvador), DiCicco, Gulman & Co (USA), Global Tax Network (USA).                                                                                                 
Morison GlobalAdded: Cowgills (UK).
Lost: Morison AAC (Malaysia), Morison Finansista (Poland), Bmi auditax (Germany), HBP Certified Public Accountants (Greece), Audit Advisers (Bulgaria), Kanester Johal (Canada).
M&A: Aprio acquired Parlow & Co. (USA), Morison ACPM acquired Vergara Dauden y Gómez Espinosa de los Monteros (Spain).
MSI Global AllianceAdded: BMB & CO (Saudi Arabia), Barghathi & Partners (Libya), Sterngoff Audit (Russia), Cecil Kilpin (South Africa), KAP Razikun Tarkosunaryo (Indonesia), JH Firm (Republic of Yemen), Blaser Treuhand AG (Switzerland).
Lost: Grow (Azerbeijan), Orozco Monzon (Guatamala), Mudhaffar Public Accountants (Bahrain), Wilkerson Guthman (USA), Gfeller + Partner AG (Switzerland), ZS Tax & Consulting (Serbia).
Nexia InternationalAdded: Fathalla & Co (Egypt), Nexia AL (Albania), Nexia ABS Financial solutions (Romania), Beta Consulting (North Macedonia), Çözüm Ünlüer Bağımsız Denetim ve Yeminli Mali Müşavirlik A.Ş. (Turkey), Turkmen Expert ES (Turkmenistan).
Lost: Abacor Revision (Switzerland).
M&A: Tilney merged with Smith and Williamson (UK), CLA acquired Bloom (USA).
Parker Russell InternationalAdded: Noel Cruz & Asociados (Nicaragua), Dar Al Mohasabeh For Auditing (Bahrain), Alatheer Audit And Consulting (Oman), Lege Artis Audit (Serbia).
Lost: L.M. Audit & Tax GmbH (Germany).
PKF InternationalAdded: PKF Fact Revizija (Croatia), Valuation of Property (Kazakhstan), Cabinet Exafi Sarl (Mali), PKF ABAS (Cyprus), PKF Tauranga (New Zealand), PKF-IFS Mongolia (Mongolia), The Doty Group (USA).
Lost: Cogeparc S.A. (France), Cabinet Gross Hugel (France), PKF Audit Conseil (France), PKF-VMB Bedrijfsrevisoren cvba (Belgium), MGP Studio Tributario e Societario (Italy), PKF Corporate Finance S.r.l. (Italy), Sejong Accounting (Korea).
PraxityAdded: MD CPA (Puerto Rico), Puente Sur (Chile), Shankar Associates Chartered Accountants (Nepal).
Reanda InternationalAdded: Bizplus Finance (Bosnia and Herzegovina), Feiaier Service (Hungary), Multiplus Audit and Consulting Co (Thailand).
Lost: Finaudit Firm (Kazakhstan), Cascais, Pêga Magro & Roque, SROC Lda (Portugal), Reanda RusAudit (Russia).
RSMAdded: Arkan & Ergin group (Turkey), Stransact (Nigeria), Cole & Co (Bahamas).
Lost: RSM Finland (Finland), Canal Audit SARL (Benin).
M&A: HTG Wirtschaftsprüfung acquired by RSM GmbH (Germany), Rego Consulting acquired by RSM US (USA), Confluence Global and C Systems acquired by RSM US (USA).
Russell Bedford InternationalAdded: Hofer Leitinger (Austria), Zampa Debattista (Malta), Amirault Mallen & Associés (France), Shajani LLP (Canada), Encinas Auditores y Consultores (Bolivia), BAFT (Ghana), Wojeski & Company (USA), Core Revision (Switzerland), ECA (Senegal), B&B Associates (Nepal), Gómez & Gómez Consultores (Nicaragua), Russell Bedford Tashkent (Uzbekistan).
Lost: SG Malta (Malta), Kasegenya & Co (Tanzania), Quinteros, McClellan & Asociados (Bolivia), RT Revisionstreuhand (Austria), Best Audit (Azerbaijan), ASB Audit (Russia).
M&A: Mitten Clarke (UK) merged with DJH (UK), Zampa Debattista (Malta) merged with Mint Finance (Malta), LGA LLP (USA) merged with ALL CPAs (USA), DJH Mitten Clarke (UK) acquired Morris & Co (UK) and Lloyd Piggott Chartered Accountants (UK).
SFAIAdded: SFAI Mauritania (Mauritania), Khlil Conseils (Kosovo), Selimaj Legal Consulting (Tajikistan), International Consulting Group (Kazakhstan), SFAi Zimbabwe (Zimbabwe), Mupazano Advisory Services (Maldives), Management Consulting Group (Georgia), TS Advisory (Namibia), SFAI Estonia (Estonia), SFAI Macedonia (Macedonia), SFAi Australia (Austria), Global Account Belarus (Belarus), SFAI Vanuatu (Vanuatu), Barrett & Partners Vanuatu), SFAI Montenegro (Montenegro), KLS Revizija Servia (Serbia), SFAI Côte D'ivoire (Ivory Coast), UAB Finsauga (Lithuania), Taxperts Lanka (Sri Lanka), SFAI Denmark (Denmark), Revision Statsautoriseret Revisionsanpartsselskab (Greenland), SFAI Botswana (Botswana), Rans & Associates (Bulgaria), Adamjee Auditors Kenya (Bulgaria), Existra (Bulgaria), SFAI Bosnia (Bosnia and Herzegovina), Go Office DOO Sarajevo (Bosnia And Herzegovina), SFAI Cameroon (Cameroon), Dl & Associates Gabon (Guinea), Junto Con Congo and Tchad and Equatorial (Guinea), SFAI Uganda (Uganda), Franc & Rich Associates (Uganda), SFAI Croatia (Coatia).
TGSAdded: Alessa & Co (Kuwait), Bevan Kidwell (UK), PGBR (Brazil), T.W. Tan & Co (Malaysia), Ngoie & Partners Law (Congo), TGS Bulgaria (Bulgaria), Rosca Law (Romania), Magnit Finance (Uzbekistan).
Lost: Arva Contadores (Panama), CPA Trust PAC (Singapore), CAP (Tunisia), Massie Turcotte (Canada), Cheng & Co (Malaysia), KK Group (Georgia).
UC&CS AmericaAdded: MS Al Shahrani (Saudi Arabia), Pauckar Romero y Asocaidos (Peru), Ibazeta Pulido Zagal y Asocaidos (Peru), Chavez Escobar y Asociados (Peru), Sosa Gil  y Asociados(Venezuela), Fernando Fumero y Asociados(Costa Rica).
Lost: MPA Contadores (Mexico), PBP(Mexico), CW CPA (CHINA), Fuoco (USA).
UC&CS GlobalAdded: MS al Shahrani (Saudi Arabia), Pauckar Romero y Asocaidos (Peru), Ibazeta Pulido Zagal y Asocaidos (Peru), Chavez Escobar y Asociados (Peru), Sosa Gil  y Asociados(Venezuela), Fernando Fumero y Asociados (Costa Rica).
Lost: MPA Contadores (Mexico), PBP (Mexico), CW CPA (China), Fuoco (USA), VR (Brazil).
UHY International Added: UHY Consultores S.A.S.(Colombia).
Lost: UHY EKA (Russia), TietoAkseli (Finland), Kuller Muller Zinzer Treuhand (Germany).