FA2阅读材料——关于PWC的简介.docx

What is PwC?PART 1PwC is the brand under which the member firms of PricewaterhouseCoopers International Limited (PwCIL) operate and provide professional services. Together, these firms form the PwC network. PwC is often used to refer either to individual firms within the PwC network or to several or all of them collectively.In many parts of the world, accounting firms are required by law to be locally owned and independent. Although regulatory attitudes on this issue are changing, PwC member firms do not and cannot currently operate as a corporate multinational. The PwC network is not a global partnership, a single firm, or a multinational corporation.For these reasons, the PwC network consists of firms which are separate legal entities. The firms that make up the network are committed to working together to provide quality service offerings for clients throughout the world. Firms in the PwC network are members in, or have other connections to, PricewaterhouseCoopers International Limited (PwCIL), an English private company limited by guarantee. PwCIL does not practise accountancy or provide services to clients. Rather its purpose is to act as a coordinating entity for member firms in the PwC network. Focusing on key areas such as strategy, brand, and risk and quality, the Network Leadership Team and Board of PwCIL develop and implement policies and initiatives to achieve a common and coordinated approach among individual firms where appropriate. Member firms of PwCIL can use the PwC name and draw on the resources and methodologies of the PwC network. In addition, member firms may draw upon the resources of other member firms and/or secure the provision of professional services by other member firms and/or other entities. In return, member firms are bound to abide by certain common policies and to maintain the standards of the PwC network as put forward by PwCIL.The PwC network is not one international partnership and PwC member firms are not otherwise legal partners with each other. Many of the member firms have legally registered names which contain “PricewaterhouseCoopers”, however there is no ownership by PwCIL. A member firm cannot act as agent of PwCIL or any other member firm, cannot obligate PwCIL or any other member firm, and is liable only for its own acts or omissions and not those of PwCIL or any other member firm. Similarly, PwCIL cannot act as an agent of any member firm, cannot obligate any member firm, and is liable only for its own acts or omissions.Note: Theabove content isexcerptedfromtheOfficialWebsite of PWC “How we are structured”(/structure).PART 2PwC - Mainland China, Hong Kong, Singapore and TaiwanPwCChina,Hong Kong,SingaporeandTaiwanwork together on a collaborative basis, subject to local applicable laws. Collectively, we have around 700 partners and a strength of around 17,000 people.Providing organisations with the advice they need, wherever they may be located. Our highly qualified, experienced professionals listen to different points of view to help organisations solve their business issues and identify and maximise the opportunities they seek. Our industry specialisation allows us to help co-create solutions with our clients for their sector of interest.We are located in these cities: Beijing, Hong Kong, Shanghai, Singapore, Taipei, Chongqing, Chungli, Dalian, Guangzhou, Hangzhou, Hsinchu, Kaohsiung, Macau, Nanjing, Ningbo, Qingdao, Shenzhen, Suzhou, Taichung, Tainan, Tianjin, Wuhan, Xiamen and Xian.PwC - Mainland China, Hong Kong and MacauPwC inMainland China,Hong KongandMacauwork together on a collaborative basis, subject to local applicable laws. Collectively, we have around 500 partners and a strength of around 12,100 people.Providing organisations with the advice they need, wherever they may be located. Our highly qualified, experienced professionals listen to different points of view to help organisations solve their business issues and identify and maximise the opportunities they seek. Our industry specialisation allows us to help co-create solutions with our clients for their sector of interest.We are located in these cities: Beijing, Shanghai, Tianjin, Chongqing, Dalian, Xian, Qingdao, Nanjing, Suzhou, Wuhan, Hangzhou, Ningbo, Xiamen, Guangzhou, Shenzhen, Hong Kong and Macau.PwC - GloballyPwC helps organisations and individuals create the value theyre looking for. Were a network of firms in 157 countries with more than 184,000 people who are committed to delivering quality in assurance, tax and advisory services. Tell us what matters to you and find out more by visiting us .PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please /structurefor further details.Note: Theabove content isexcerptedfromtheOfficialWebsite of PWC “About us”(/home/eng/aboutusindex.html).PART 3The History of PricewaterhouseCoopers on the China Coast 1902Arthur Lowe registers on 2 June as Hong Kongs first professional accountant.1903Joseph Binghamjoins Lowe.1906Lowe & Bingham opens a Shanghai office in Museum Road.1909Frederick Matthewsof Shanghai becomes apartner of the firm, now called Lowe, Bingham & Matthews.1909-1914Offices opened in London, Singapore and Tientsin.1924Lowe passes away on 31 May from typhoid fever - John Fleming takes over.1935Hong Kong partners buy out Matthews share of Hong Kong practice. Hong Kong and Shanghai become separate but parallel practices.1945Hong Kong office reopens in September, Fleming having hidden books and records just before his internment in December 1941.1946Lowe, Bingham & Thomsons is formed in Shanghai, works closely with Price Waterhouse & Co. Hong Kong firm becomes correspondent for PW.1949LB&TShanghaiopens an office in Tokyo.1956China offices close, LB&M Singapore absorbed into CooperBrothers.1962Sanford Y.T. Yung registers Sanford Yung & Co on 1 March.1962LB&T Tokyo merges with PW, which takes over LB&T Kobe in1966.1965Sanford Yung & Co. becomes a member of Coopers & Lybrand.1974LB&M becomes a member of PW International.1979-1992Both PW and C&L enter the PRC under the Open Door Policy. PW reopens in Shanghai.1998International merger between PW and C&L results in formationof PricewaterhouseCoopers Hong Kong, with head office in Princes Building andspace being taken to accommodate merged legacy staff inCheung Kong Center. Patrick Paul is Senior Partner of PwC Hong Kong.2001Silas S.S. Yang becomes Senior Partner ofPwC Hong Kong on 1 July.2002The centenary is celebrated on 2 June of the first professional accountingpractice in Hong Kong, which expanded along the China Coastand in Singapore and Japan.PwC firms in Hong Kong and China merge and then combine with the Hong Kong and China practices of Andersen.2008The collaboration of the China, Hong Kong and Singapore firms.2010The collaboration of the China, Hong Kong, Singapore and Taiwan f