IAB Firm – Movements

Firm Movements

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Firm Movements
NETWORK/ASSOCIATIONFIRM ADDITIONS, MERGERS & ACQUISITIONS
AGN InternationalAdded: Nexo (Ecuador), Auditor & Accounting (Ecuador), NS Associates (Mauritius), MB Group (USA), Janover (USA), Griffin & Company (USA).
Lost: Audit Alliance (Singapore), Hanai & Asscociates (Japan), WFA (Brazil), Bati (Turkey), Hussain Al Obaidly (Qatar), Valentine Sargeant (South Africa), Mugo & Co (Kenya), Regier Carr Monroe (USA), Edelstein & Company (USA), HKMP (USA).
Allinial GlobalAdded: Chronus (Brazil), Audit Alliance (Singapore), Ronalds (Kenya), BAF (Oman), Ivan Law (Malaysia), MED Group (Turkey), Yapp, Kan Tiong & Co (Malaysia), Yee TSL (Malaysia), Ascent Partners Group (Hong Kong), AKGVG (India), Pintas Consulting (Malaysia), BDB Law (Philippines), Shine Global (Thailand), Daniels and Richards (Zimbabwe), LGP Consultoria e Corretagem de Seguros (Brazil), SQ Partners (Malaysia), AVA GLOBAL Professional services (India), C&R Soluciones Empresriales SA (Ecuador), LM Quispe y Asociados Sociedad Civil (Peru).
Lost: TYA (India), Shah Patel (Kenya), Pratik Khanal & Associates (Nepal).
M&A: Azets acquired Inspire Accountants (UK), Karabin-Gruppen (Norway), Dorset accountancy (UK), Senisons (UK), DanAccount (Denmark), TaitWalker (UK), Garbutt + Elliott (UK), Herbein acquired Advisory Cappeletti, Pinter & Company (USA), The LaMastra Group (USA), Turbiello Harr & Associates (USA), EisnerAmper acquired Popper &Co (USA), Raich Ende Maltere & Co. (USA), Lurie (USA), Lindsay & Brownell  (USA), The Hoffman Group (USA), Keating Consulting Group (USA), Caller, Donten, Levine, Cohen, Porter & Veil, P.A. (USA), St. Clair CPA Solutions & CPA Financial Group (USA), The Prosperity Consulting Group (USA), Wipfli acquired Waypoint (USA), Solve100 (USA), Tidestone Solutions (USA), Lehmann, Ullman & Barclay was acquired by Pearce, Bevill, Leesburg, Moore (USA), Hutchinson & Bloodgood (USA) merged with Damitz, Brooks, Nightingale, Turner & Morrisset (USA), Weaver acquired PJ (USA), Levine & Seltzer (USA), PRM (USA), Cherry Bekaert acquired Accume Partners (USA), Treacy & Company (USA). 
AnteaAdded: Finaudit (Bolivia), Aconsult Chugar (Bolivia), SAV Associates (Canada), Pillarcraft (Nigeria), Situs (Tanzania).
Lost: Quintax (Austria), Init (Germany), Taverna (Italy), Middle East Audit (Jordan), F.G.J (Spain), Vidiella (Spain).
Baker Tilly InternationalAdded: Baker Tilly in Guatemala (Guatemala), Baker Tilly in Saint Kitts and Nevis (Saint Kitts and Nevis).
Lost: Baker Tilly in Belarus (Belarus), Baker Tilly DHC (India), Baker Tilly in Iraq (Iraq), Baker Tilly in Russia (Russia).
M&A: Baker Tilly in Bermuda merged with Continental Management (Bermuda), Baker Tilly in Canada merged with Baker Tilly Catalyst, Baker Tilly WCR, Baker Tilly RSG, and Baker Tilly GMA (Canada), Baker Tilly in Costa Rica merged with Corporativa Legal (Costa Rica), Baker Tilly in South-east Europe merged with Bizserve Consultants (Cyprus), Baker Tilly in France merged with Dedia, Ravision Internationale, Audit et Commissariat and Cefides (France), Baker Tilly in Hong Kong acquired KLC Corporate Advisory and Recovery (Hong Kong), Baker Tilly in Spain merged with AddVANTE, and CastellA Auditors (Spain), Baker Tilly in Switzerland acquired Budliger AG, and Wymag AG and Revidas (Switzerland), MHA MacIntyre Hudson in the UK acquired Caves Wealth Management and MHA Wales (UK), Baker Tilly in the USA merged with Orchestrate Healthcare, Bader Martin, Management Partners, True Partners Consulting, Alan Chin Group, and Henry and Horne (USA), and Vanilla (UK).
BDOLost: BDO Philippines (Philippines), BDO Belarus (Belarus), BDO Belize and Turks & Caicos (Panama), BDO Reunion Island & Mayotte (Reunion Island & Mayotte).
M&A: BDO France acquired Peregryne, CBP Auditors, ADOCIS, Hekla Corporate Finance and Fayan Roux (France), BDO Germany acquired Concunia (Germany), BDO Belgium acquired AI-GUST, Chapelle Consulting (Belgium), BDO Croatia acquired InfoKorp (Croatia), BDO Hungary acquired CFI Hungary (Hungary), BDO Morocco merged with former KPMG SA (Morocco), BDO Armenia acquired A&M Financial Consulting (Armenia), BDO USA acquired Culbert Healthcare Solutions and Lowery Asset Consulting (USA), BDO Thailand acquired HLB Phuket (Thailand), BDO New Zealand acquired Leslie & O'Donnell and Affleck O'Meara (New Zealand). 
BKR InternationalAdded: Harris & Trotter (UK).
Lost: Gumbiner Savett (USA), Kevin P. Martin & Associates (USA), Ronalds & Associates (Kenya), Rotz & Stonesifer (USA), Schmidt, Westergard & Company (USA), V4 Account Ostrava (Czech Republic).
M&A: BPM (USA) acquired Gumbiner Savett (USA), Anderson & Company (USA) merged with Nisivoccia (USA), Louis Plung & Company (USA) acquired Love, Scherle & Bauer (USA), Flynth (Netherlands) acquired Accon avm (Netherlands), Flynth (Netherlands) acquired Astrium Accountants (Netherlands).
BOKS InternationalAdded: Aaditas (India), Aaditas Hr Advisory (India), Abdulwahab Al Roumi & Co (Kuwait), AES, Ashraf Elsersawy (Saudi Arabia), Along Contabilidade (Brazil), Alteris (Switzerland), Audipro (El Salvador), Banks Group Assurance (Australia), Bol International (Netherlands), FandlGagnon (USA), Fidag Sarl (France), Finex Audit (Panama), Gilligan Sheppard (New Zealand), Glezo Asesores Y Consultores (Spain), H.A.M.D & CO (Pakistan), HKN Accountants (Qatar), Hotz & Partner (Germany), International Tax Consultants (Tanzania), Probitas International Tax Services (Japan), Rex Consulting (Bulgaria), Taeyul Accounting Corporation (South Korea).
Lost: Contour Accountants (Netherlands), JR Wright Business Advisory Services (Philippines), MGO (USA), Praugec (France), Tax Security (Ecuador).
CroweAdded: Maura Audit Oy (Finland), Praxiam (France), JC Bhalla & Co (India).
Lost: ASB Consult LLC (Belarus), Larssen Capital (Estonia), ACC Crowe Audex (Russia), Crowe CRS (Russia), Crowe Expertiza (Russia), HM Hotels (Russia), and Carro Paramo (Spain).
M&A: Crowe LLP acquired Upaya (Philippines), Crowe LLP acquired Spark Orange (USA), Crowe LLP acquired Briggs & Veselka (USA).
Daxin GlobalAdded: Padilla Orozco (Mexico), APEX (Egypt), NOKAAF Auditors (UAE), Masood Pervaiz & Co (Pakistan), Daxin Global Bel (Belarus), Kantor Akuntan Publik Ruslim Dan Ruslim (Indonesia), M & M Chartered Accountants (India), Clarkson & Associates (Mauritius), BBI Advisory & Audit (Cameroon), Abdullah Fahad Al-sahli (Saudi Arabia).
Lost: Iqbal Yasir & Co (Pakistan).
DFK InternationalAdded: AOC - Adebisi Oderinde & Co (Nigeria); Ali Hebah & AL Nahari Co (Yemen), Orbit Bureau for Audit, Consulting, Tax (Jordan).
Lost: Groupe Business Services (Algeria), Fussion Consultora (Argentina), Estudio Ilharrescondo y Asociados (Argentina), Azaudit (Azerbaijan), Zhong Rui Cheng Shanghai (China), Beijing Zhongxuanyu (China), Aryeetey (Ghana), Alrasheed Auditors (Kuwait), Corebusiness (Mozambique), Audit Firm Marka (Russia), Hansard (UK), LWBJ (USA), Pisenti & Brinker (USA), Bader Martin (USA).
M&A: Buckberger Baerg & Partners acquired James Salomon (Canada), Fruitman Kates acquired Flax Splitzen (Canada), Geffen Mesher acquired Vierck & Rakowski (CUSA), Friedman was acquired by Marcum (USA).
EAI InternationalAdded: BMI Audit (Germany), VRT (Germany), Austria and Ballards (UK), Milview Advisory (Irlande), Concylium (Ivory Coast), Orbis Catapulte (Hong Kong).
ECOVIS InternationalAdded: ECOVIS Fi. Solutions SAS (France), ECOVIS Honduras (Honduras), Al-Bassam and Co (Kuwait), ECOVIS Mauritius (Mauritius), ECOVIS WFA (Brazil), ECOVIS ONETAX (Greece).
Lost: ECOVIS BB3 (Belgium), ECOVIS PEMON (Brazil).
ETL GLOBALAdded: Nexum Stp (Italy), Investa Partners (Peru), Rodriguez, Castillo, Cubillas y Asociados (Peru), Numeric Consulting Group (Portugal).
Lost: GV Associati (Italy), FiNExpert (Romania).
M&A: ETL Germany acquired ETL Rosenbaum & Kollegen (Germany), ETL ADMEDIO (Germany), ETL Saidi & Schmidt (Germany), ETL Lang & Kollegen (Germany), ETL HWP (Germany), ETL Freund & Partner Dresden (Germany), ETL Steuerkanzlei Schulte, Schelte & Kollegen (Germany), ETL Benderoth Weissenborn & Kollegen (Germany), ETL Kille & Kollegen (Germany), ETL NOVATAX (Germany), ETL Wagner & Kollegen (Germany), ETL Sippl, Huber & Kollegen (Germany), ETL GK (Germany), ETL HOS (Germany), ETL Bartsch & Kollegen (Germany), ETL Witthueser & Dr. Schwarz (Germany), ETL Passau Paura & Collegen (Germany), ETL Skrok & Kollegen (Germany), ETL MLG (Germany), ETL Wilms & Kollegen (Germany), ETL BCV (Germany), ETL Juergen Knuth & Kollegen (Germany), Fidus ETL (Germany), ETL Lauscher Schuermann (Germany), ETL Schmidt & Partner (Germany), ETL Splinter, Stoll & Kollegen (Germany), ETL RKH GmbH (Germany), ETL Feldbauer & Kollegen (Germany), ETL Feldbauer & Kollegen (Germany), ETL Roos & Kollegen (Germany), ETL Mueller-Schmidt-Konrad & Kollegen (Germany), ETL Pfeiffer & Kollegen (Germany), ETL Lechner & Kollegen (Germany), ETL Renner, Seel & Kollegen (Germany), ETL Haberl & Kollegen (Germany), ETL Heid, Kimm & Kollegen (Germany), ETL rgr Reber Gaschler (Germany), ETL Loewe & Kollegen (Germany), ETL Hilbert & Kollegen (Germany), ETL Willershausen & Bossert (Germany), ETL Otto, Derr & Kollegen (Germany), ETL Feucker and Moennich & Kollegen (Germany). ETL Spain acquired AGES International (Spain), Conta XXI (Spain), Dr. Reichmann Asesores (Spain), Piza Assessoria (Spain), Estivill Asessores (Spain), Adverto Consulting (Spain), Openges (Spain) and Ratio Consultoria (Spain). ETL UK acquired MAP (UK) and Davies Williams (UK). ETL Ireland acquired Noone Casey (Ireland). ETL Nederland acquired NBC van Roemburg (Netherlands), ABC Accountants en Adviseurs (Netherlands), Tijssen cs Accountants en Adviseurs (Netherlands), Kernhem Accountants (Netherlands) and IPA-Acon Groep (Netherlands). ETL Poland acquired MDDP (Poland), Grupa Dziesiecina (Poland), Kognitariat (Poland) and NoKey (Poland). KODAP acquired KODAP Cheb (Czech Republic). ETL Praha acquired V4 Account (Czech Republic), Firmcare (Czech Republic), Auditum (Czech Republic) and PP Advisory & Audit (Czech Republic). ETL Ginall & Robinson acquired Marjak, Ferenci & Partners (Slovakia) and Emineo Partners (Slovakia).
FinExpertizaAdded: Global-Audit (Uzbekistan), Enterprise House (UAE).
Lost: OOO FinExpertiza Capital (Russia), Kraaijeveld Coppus Legal (Netherlands).
GGIAdded: Savvy Finance, Bucharest (Romania), Kairos Legal & Business Consultants (Italy), Cork Gully (UK), EuroAudit (Cyprus), Baldwin and Associates (USA), Blue Williams (USA), Hyde Park Capital Advisors (USA), Dataworkx (USA), ABIP PC (USA), Bush Ross PA (USA), SSG Capital Advisors (USA), Geal Associates (Kenya), Johud Consulting (Jordan), AIM Auditing (UAE).
Lost: Crux Audit (Afghanistan), Assurance Corporate Management Consultancy (UAE), Infokorp (Croatia), CVR Global (UK), Purk Associates (USA), SKC Consulting (India), Viettonking (Vietnam).
GMN InternationalAdded: AlShubaily (Saudi Arabia), Acontar Lda (Portugal), ABF Consultors (Andorra).
Lost: D'Arcy Herrman & Co inc (South Africa), Birlesim (Turkey), Partner Auditing (Ecuador).
Grant Thornton InternationalLost: Grant Thornton Mohamed Hilal (Egypt), FBK (Russia).
HLBAdded: HLB Anguilla (Anguilla), HLB Australia (Australia), KMZ Kullen MAller Zinser Treuhand GmbH (Germany), HLB Scope Kazakhstan (Kazakhstan), Mexico GLZ (Mexico), HLB Sahhar (Palestinian), HLB Sudan (Sudan), Tretor AG (Switzerland), HLB TTK (Turkey), Schowalter & Jabouri (USA), Shannon & Associates (USA).
Lost: HLB Cambodia (Cambodia), Esquivel Auditores, JC Y Asociados (Costa Rica), HLB Revidicon (Croatia), HLB Alfaro y Asociados S de R.L de C.V. (Honduras), Tecla Tax Norway (Norway), ADE Solutions (Russia), Energy Consulting Group (Russia), HLB PACC Audit (Russia), HLB Prime Advice, Audit and Consulting Group (Russia), HLB Univers-Audit (Russia), HLB Vneshaudit (Russia), NEO Centre (Russia), HLB Phuket (Thailand), HLB Montgomery (Trinidad and Tobago), Briggs & Veselka (USA).
M&A: Beierholm acquired GLB Revision A/S, Aarhus, Matrix Support ApS, Skive, Centerrevision Billund, Wind Revision (Denmark), HLB Galanis merged with UHY-Bain & Associates (Bahamas), HLB GCI acquired Exabyte, Faro and FICOA (Costa Rica), HLB Tietotili acquired Yrityspalvelu Dito Oy (Finland), HLB Ireland acquired Gaby Smyth (Ireland), Kyoritsu Audit Corporation acquired Shinmei Audit Corporation (Japan), Revisorkollegiet acquired Thorsby Revisjon AS (Norway), Eide Bailly acquired Seim Johnson (USA), GHJ acquired Mitts, Moore & Co (USA), Rehmann acquired Vestal & Wiler (USA), Withum acquired OUM, Martini and Partners, Restivo Monacelli and Mafie Massiello (USA).
IECnetAdded: WBM Partners (Canada), VHM Audit (Netherlands), Weinstein International (Israel), Krisnawan, Nugroho & Fahmy Public Accounting Firm (Indonesia), ASFIN Consult SA (Switzerland), Detay Bagimsiz Denetim Ve Yeminli Mali Musavirlik A.S. (Turkiye).
Lost: Sahesa s.r.o (Slovakia), Elite for Audit & Advisory (Jordan), Baytik for Audit (Kuwait), Fernandez Y Fernzndez Asociados (El Salvador).
INAA GroupAdded: SFS (Poland), ACAD (Columbia), Inchmead (UK), Zeren (Turkey), Dua (UK), PML Nigeria (Nigeria).
Lost: Consulta (Turkey).
Integra InternationalAdded: Hendry Warren (Canada), A.I.Network (Thailand), Klug Counsel PLLC (USA), KL & Associates (Malaysia), WILL Corporate Services (Peru), Gravitas Business Solutions (Trinidad and Tobago), ETM  (USA), Batt Luxembourg (Luxembourg), Williamson & Croft (UK), Orients Audit & Finance (Latvia), IBCCS TAX OÜ (Estonia), MI Chowdhury & Co (Bangladesh), Audita Maroc (Morocco), Sebira & Company  (Uganda), Capital Auditors & Consultants (Spain), Campbell Hörmann (Germany).
Lost: Snead, Williams & Mayhew, Danville (USA), Glass Jacobson Financial Group, Owings Mills (USA), Leaf, Saltzman, Fairfield (USA), Cheng & Co / Pro B Center (Malaysia), Bragard (Uruguay), Intermandata (Switzerland), Bagımsız Analiz (Turkey), Frühwirt, St.Pölten, Austria Bellavista Legal (Spain), Niranjan & Narayan (India).
Kreston GlobalAdded: Bhatia & Bhatia (India), Kreston ProWorks (Japan), Kreston GSiA Thailand (Thailand), Kreston Macedonia (Macedonia), Kreston Slovakia (Slovakia), Kreston Bahamas (Bahamas), Kreston Honduras (Honduras), Kreston Bahrain (Bahrain), Kreston Kuwait (Kuwait), Kreston Lebanon (Lebanon), Kreston NBB Saudi (Saudi Arabia).
Lost: Zahur & Mostafiz (Bangladesh), Yunnan Yong Sheng CPAs (China), Caleb and Company (South Korea), Van Duyn Van der Geer (Netherlands), Albassam & Co (Kuwait), H&H Associates (Lebanon).
M&A: O&R Group merged with Kreston Bansbach (Germany), CBIZ (USA) acquired Marks Paneth (USA). 
Kudos InternationalAdded: Kudos Egypt (Egypt), MSK, Mauritius, Elite (Jordan), MTD (Ukraine), Lee Kim Audit (Singapore), Magee Gammon (UK), Optimice (Colombia), Andersens NSW (Australia).
Lost: Laver (Spain), CAS (Singapore).
LEA Global / Leading Edge AllianceAdded: Aslaleh Alzoman (Saudi Arabia), NUF Chartered Accountants (UAE), SNDJ (India), Suriya Nauman Rehan & Co. (Pakistan), The Practice (Indonesia), Vietnam Auditing & Evaluation Co (Vietnam), Convisa (Switzerland), Global Tax Advise (Romania), JB Audit (Georgia), Karden Partners (Turkey), PSP (Germany), W Partners (Italy), Teran Rojas (Mexico), Miller Kaplan (USA).
Lost: Marks Nelson (USA), Papantos, Parrella & Asociados (Argentina), Schneider Gruppe (Russia), Del Canto Chambers (Spain), Dasons (Cyprus), Certified Master Auditors South Africa (South Africa).
MazarsAdded: Sanin (Colombia), SFAI Macedonia (North Macedonia), N Konsalting (North Macedonia).
Lost: Mazars in Russia (Russia).
MGI WorldwideAdded: Africa RAS (South Africa), Alok K. Saksena & Accounting & Auditing (Qatar), Hilger, Neumann & Partner (Germany), Khalid Yasin Kadhim & Associates KHCPA (Iraq), MustaphRaj Chartered Accountants (Malaysia).
Lost: M.R. Narain (India), Shankar Associates (Nepal), Appelrouth Farah (USA), RINA (USA), Mohamed A Al-Haij & Co. (Saudi Arabia), SBS and Company (India), R. Tiomkin & Co. (Israel), MGI Mediator (Georgia), Delovoy Profil (Russia), Ilyas Saeed Chartered Accountants (Afghanistan), Zhejiang Zhicheng (China), Estudio Kaplan (Uruguay), Tambakad & Goil (India).
Moore GlobalAdded: Johnston Carmichael (UK), Moore ASIC (Vietnam), Moore Bishops & Rooks (Nigeria), Moore Philippines (Philippines), Moore Professional Services (Cayman Islands).
Lost: Frazer (USA), Hilger, Neumann & Partner (Germany), Hiregange & Associates (India), Lurie (USA), Mendoza Querido & Co. (Philippines), Moore Malmö AB (Sweden), Moore Peru (Peru), Moore Rosewater (Nigeria), Moore ST (Russia), Moore Scarborough (UK), TAT Audit (Italy), Transsib-Audit (Russia).
Morison GlobalAdded: Watson Incorporated Chartered Accountants (South Africa), Afrique Audit et Conseil (Mali), MSW Consulting (Hungary), Morison LC PLT (Malaysia), R&R Auditoria E Consultoria (Brazil).
Lost: Marks Paneth (USA), BKM Sowan Horan (USA), Cabinet Sorel (France), KSi Vietnam (Vietnam), IHY Bagimisiz (Turkey), EAV & Associates (Ghana), KSI Bahrain (Bahrain).
M&A: Hayes Knight acquired Ratio Partners (Australia), Morison Cogen acquired Fegley & Associates (Philadelphia),  Morison ACPM merged with Auyfys and Fenoy (Spain).
MSI Global AllianceAdded: HWC (Ukraine) CPA & Consultores (Guatemala).
Lost: Magdy Abdel Malek (Qatar), Dixcart Trust (USA), Dicart (Isle of Man) and DCA Cpas (USA).
M&A: ALL CPAs merged with LGA (USA), Westel & Wiler (USA) merged with Rehman (USA).
Nexia InternationalAdded: Audit One (Czech Republic), GYC Tax corporation Co (Japan), Nassr Saleh Office for Chartered Accounting and Audit (Libya), Audacis (Niger).
Lost: Whitley Penn (USA), Rehmann (USA), Miller, Cooper & Co (USA), CLA (USA), Scholwater & Jabouri (USA), ICLC (Russia), Nexia CIS (Russia), Evelyn Partners (UK), FBK Bel (Belarus), Nexia KZ (Kazakhstan), Nexia HMS Associates (Uganda), Nexia TS Public Accounting Corporation (Singapore), Shannon & Associates (USA), Adel Saad & Co (Egypt), Abacus Trust (Isle of Man).
Parker Russell InternationalAdded: Parker Russell Serbia (Serbia), Parker Russell Somaliland (Somaliland).
PKF InternationalAdded: PKF Covenant (Cambodia), PKF Arsilon (France), PKF Albania (Albania), PKF Smith Cooper (UK), PKF Withers Tsang (New Zealand), PKF Rubiks (Senegal), PKF BAGE (Togo), PKF Sao Tome and Principe (Sao Tome and Principe), PKF BB3 (Belgium), KTK Accountants (Papua New Guinea), PKF Doyles (New Zealand), PKF FB Tax (Italy), RASS Rinaldi (Italy).
Lost: PKF Gross Hugel(France), PKF Cogeparc (France), PKF Audit Conseil (France), CB Auditores y Asesores (Spain), Checkaudit Consultores (Spain), AA BaAYA Denetim ve YMM AAZ (Turkey), FBK Bel (Belarus), PKF Johnston Carmichael (UK), PKF-FPM (Ireland),  PKF Fi Solutions (France), PKF Centurion (Austria), FBK Povolzhje (Russia), PKF MCD (Russia), PKF MEF (Russia).
M&A: PKF Vogt & Partner (Germany) merged with PKF WMS GmbH & Co and KG Wirtschaftsprüfungsgesellschaft Steuerberater Rechtsanwälte (Germany), PKF Coordinate-Audit Co. (Mongolia) merged with PKF-IFS Mongolia (Mongolia), PKF hotelexperts (Germany) merged with PKF hospitality group (Austria). 
PraxityAdded: Hamed AlShameri & Co (Yemen), Bansal & Co (India), K Professional Accountants (Cambodia), McInerney Saunders (Ireland), Magma Chartered Accountants (UK), Olistica Business Partners (El Salvador), Prime Solutions Tax & Legal (Panama).
Lost: Garbutt + Elliott (UK).
M&A: BKD and Dixon Hughes Goodman merged to form FORVIS (USA).
Reanda InternationalAdded: Oshar (Azerbaijan), Sharma & Vaswani Associates (Rwanda).
RSMAdded: RSM Shiodome Partners (Japan).
Lost: RSM RUS (Russia) , RSM Bel Audit (Belarus), RSM BH Sarajevo (Bosnia and Herzegovina).
Russell Bedford InternationalAdded: Ryan, Geer, Field & Rhodes (USA), PW Associates (USA), Interlog (Greece), iAspire (Greece), Proud in Pro (Thailand), Clark, Raymond & Company (USA), Jayasinghe & Co.(Sri Lanka), Grau & Partner (Germany), Russell Bedford Kosova Audit (Kosovo), De La Hoz, Perez & Barbeito (USA), Zenith Audit (Azerbaijan), New Dawn Chartered Accountants (Lesotho).
Lost: LGA (USA), IAS (Russia), Alonso & Garcia (USA), Revision København (Denmark), Isomar (Cyprus).
M&A: DJH Mitten Clarke (UK) acquired Bakers Chartered Accountants (UK).
SFAIAdded: South Africa (South African), SFAI Brazil (Brazil).
Lost: SFAI Namibia (South Africa), SFAI South Africa (South Africa), SFAI Russia (Russia), SFAI Belarus (Belarus).
TGSAdded: TGS Osillo (Uganda), Compta Capital Group (Luxembourg), TGS Costa Rica E&B Auditores (Costa Rica).
Lost: CharterNet (Australia), GCF Consultores (Costa Rica), Mahgary Chartered Accountants (Egypt), TGS Ecuador (Ecuador).
M&A: 1.2.3. Consulting (South Africa) acquired Meredith Harington Financial Services (South Africa), TGS AU Partners (Indonesia) acquired Clara Sunarsih (Indonesia), TGS France (France) acquired Effidial, Juridial, Sodial, Trigone et trigone Conseils, Capexa (France), Vermetten (Netherlands) acquired Accountenz+ VOF (Netherlands).
UC&CS AmericaAdded: Mohan (Singapore), Almesaed (Saudi Arabia), Slamet Riyanto(Indonesia), Caldas Miranda (Peru), Finance(Brasil), Fumero Y Asociados (Costa Rica), Sosa Gil Y Asociados (Venezuela).
UC&CS GlobalAdded: Mohan (Singapore), Almesaed (Saudi Arabia), Slamet Riyanto(Indonesia), Caldas Miranda (Peru), Finance(Brasil), Fumero Y Asociados (Costa Rica), Sosa Gil Y Asociados (Venezuela).
UHY International Added: Growth Finance Audit (Mongolia).
Lost: UHY Bain and Associates (Bahamas), UHY Consultoria Integral Del Mercosur (Paraguay).
Firm Movements
NETWORK/ASSOCIATIONFIRM ADDITIONS, MERGERS & ACQUISITIONS
AGN InternationalAdded: Nexo (Ecuador), Auditor & Accounting (Ecuador), NS Associates (Mauritius), MB Group (USA), Janover (USA), Griffin & Company (USA).
Lost: Audit Alliance (Singapore), Hanai & Asscociates (Japan), WFA (Brazil), Bati (Turkey), Hussain Al Obaidly (Qatar), Valentine Sargeant (South Africa), Mugo & Co (Kenya), Regier Carr Monroe (USA), Edelstein & Company (USA), HKMP (USA).
Allinial GlobalAdded: Chronus (Brazil), Audit Alliance (Singapore), Ronalds (Kenya), BAF (Oman), Ivan Law (Malaysia), MED Group (Turkey), Yapp, Kan Tiong & Co (Malaysia), Yee TSL (Malaysia), Ascent Partners Group (Hong Kong), AKGVG (India), Pintas Consulting (Malaysia), BDB Law (Philippines), Shine Global (Thailand), Daniels and Richards (Zimbabwe), LGP Consultoria e Corretagem de Seguros (Brazil), SQ Partners (Malaysia), AVA GLOBAL Professional services (India), C&R Soluciones Empresriales SA (Ecuador), LM Quispe y Asociados Sociedad Civil (Peru).
Lost: TYA (India), Shah Patel (Kenya), Pratik Khanal & Associates (Nepal).
M&A: Azets acquired Inspire Accountants (UK), Karabin-Gruppen (Norway), Dorset accountancy (UK), Senisons (UK), DanAccount (Denmark), TaitWalker (UK), Garbutt + Elliott (UK), Herbein acquired Advisory Cappeletti, Pinter & Company (USA), The LaMastra Group (USA), Turbiello Harr & Associates (USA), EisnerAmper acquired Popper &Co (USA), Raich Ende Maltere & Co. (USA), Lurie (USA), Lindsay & Brownell  (USA), The Hoffman Group (USA), Keating Consulting Group (USA), Caller, Donten, Levine, Cohen, Porter & Veil, P.A. (USA), St. Clair CPA Solutions & CPA Financial Group (USA), The Prosperity Consulting Group (USA), Wipfli acquired Waypoint (USA), Solve100 (USA), Tidestone Solutions (USA), Lehmann, Ullman & Barclay was acquired by Pearce, Bevill, Leesburg, Moore (USA), Hutchinson & Bloodgood (USA) merged with Damitz, Brooks, Nightingale, Turner & Morrisset (USA), Weaver acquired PJ (USA), Levine & Seltzer (USA), PRM (USA), Cherry Bekaert acquired Accume Partners (USA), Treacy & Company (USA). 
AnteaAdded: Finaudit (Bolivia), Aconsult Chugar (Bolivia), SAV Associates (Canada), Pillarcraft (Nigeria), Situs (Tanzania).
Lost: Quintax (Austria), Init (Germany), Taverna (Italy), Middle East Audit (Jordan), F.G.J (Spain), Vidiella (Spain).
Baker Tilly InternationalAdded: Baker Tilly in Guatemala (Guatemala), Baker Tilly in Saint Kitts and Nevis (Saint Kitts and Nevis).
Lost: Baker Tilly in Belarus (Belarus), Baker Tilly DHC (India), Baker Tilly in Iraq (Iraq), Baker Tilly in Russia (Russia).
M&A: Baker Tilly in Bermuda merged with Continental Management (Bermuda), Baker Tilly in Canada merged with Baker Tilly Catalyst, Baker Tilly WCR, Baker Tilly RSG, and Baker Tilly GMA (Canada), Baker Tilly in Costa Rica merged with Corporativa Legal (Costa Rica), Baker Tilly in South-east Europe merged with Bizserve Consultants (Cyprus), Baker Tilly in France merged with Dedia, Ravision Internationale, Audit et Commissariat and Cefides (France), Baker Tilly in Hong Kong acquired KLC Corporate Advisory and Recovery (Hong Kong), Baker Tilly in Spain merged with AddVANTE, and CastellA Auditors (Spain), Baker Tilly in Switzerland acquired Budliger AG, and Wymag AG and Revidas (Switzerland), MHA MacIntyre Hudson in the UK acquired Caves Wealth Management and MHA Wales (UK), Baker Tilly in the USA merged with Orchestrate Healthcare, Bader Martin, Management Partners, True Partners Consulting, Alan Chin Group, and Henry and Horne (USA), and Vanilla (UK).
BDOLost: BDO Philippines (Philippines), BDO Belarus (Belarus), BDO Belize and Turks & Caicos (Panama), BDO Reunion Island & Mayotte (Reunion Island & Mayotte).
M&A: BDO France acquired Peregryne, CBP Auditors, ADOCIS, Hekla Corporate Finance and Fayan Roux (France), BDO Germany acquired Concunia (Germany), BDO Belgium acquired AI-GUST, Chapelle Consulting (Belgium), BDO Croatia acquired InfoKorp (Croatia), BDO Hungary acquired CFI Hungary (Hungary), BDO Morocco merged with former KPMG SA (Morocco), BDO Armenia acquired A&M Financial Consulting (Armenia), BDO USA acquired Culbert Healthcare Solutions and Lowery Asset Consulting (USA), BDO Thailand acquired HLB Phuket (Thailand), BDO New Zealand acquired Leslie & O'Donnell and Affleck O'Meara (New Zealand). 
BKR InternationalAdded: Harris & Trotter (UK).
Lost: Gumbiner Savett (USA), Kevin P. Martin & Associates (USA), Ronalds & Associates (Kenya), Rotz & Stonesifer (USA), Schmidt, Westergard & Company (USA), V4 Account Ostrava (Czech Republic).
M&A: BPM (USA) acquired Gumbiner Savett (USA), Anderson & Company (USA) merged with Nisivoccia (USA), Louis Plung & Company (USA) acquired Love, Scherle & Bauer (USA), Flynth (Netherlands) acquired Accon avm (Netherlands), Flynth (Netherlands) acquired Astrium Accountants (Netherlands).
BOKS InternationalAdded: Aaditas (India), Aaditas Hr Advisory (India), Abdulwahab Al Roumi & Co (Kuwait), AES, Ashraf Elsersawy (Saudi Arabia), Along Contabilidade (Brazil), Alteris (Switzerland), Audipro (El Salvador), Banks Group Assurance (Australia), Bol International (Netherlands), FandlGagnon (USA), Fidag Sarl (France), Finex Audit (Panama), Gilligan Sheppard (New Zealand), Glezo Asesores Y Consultores (Spain), H.A.M.D & CO (Pakistan), HKN Accountants (Qatar), Hotz & Partner (Germany), International Tax Consultants (Tanzania), Probitas International Tax Services (Japan), Rex Consulting (Bulgaria), Taeyul Accounting Corporation (South Korea).
Lost: Contour Accountants (Netherlands), JR Wright Business Advisory Services (Philippines), MGO (USA), Praugec (France), Tax Security (Ecuador).
CroweAdded: Maura Audit Oy (Finland), Praxiam (France), JC Bhalla & Co (India).
Lost: ASB Consult LLC (Belarus), Larssen Capital (Estonia), ACC Crowe Audex (Russia), Crowe CRS (Russia), Crowe Expertiza (Russia), HM Hotels (Russia), and Carro Paramo (Spain).
M&A: Crowe LLP acquired Upaya (Philippines), Crowe LLP acquired Spark Orange (USA), Crowe LLP acquired Briggs & Veselka (USA).
Daxin GlobalAdded: Padilla Orozco (Mexico), APEX (Egypt), NOKAAF Auditors (UAE), Masood Pervaiz & Co (Pakistan), Daxin Global Bel (Belarus), Kantor Akuntan Publik Ruslim Dan Ruslim (Indonesia), M & M Chartered Accountants (India), Clarkson & Associates (Mauritius), BBI Advisory & Audit (Cameroon), Abdullah Fahad Al-sahli (Saudi Arabia).
Lost: Iqbal Yasir & Co (Pakistan).
DFK InternationalAdded: AOC - Adebisi Oderinde & Co (Nigeria); Ali Hebah & AL Nahari Co (Yemen), Orbit Bureau for Audit, Consulting, Tax (Jordan).
Lost: Groupe Business Services (Algeria), Fussion Consultora (Argentina), Estudio Ilharrescondo y Asociados (Argentina), Azaudit (Azerbaijan), Zhong Rui Cheng Shanghai (China), Beijing Zhongxuanyu (China), Aryeetey (Ghana), Alrasheed Auditors (Kuwait), Corebusiness (Mozambique), Audit Firm Marka (Russia), Hansard (UK), LWBJ (USA), Pisenti & Brinker (USA), Bader Martin (USA).
M&A: Buckberger Baerg & Partners acquired James Salomon (Canada), Fruitman Kates acquired Flax Splitzen (Canada), Geffen Mesher acquired Vierck & Rakowski (CUSA), Friedman was acquired by Marcum (USA).
EAI InternationalAdded: BMI Audit (Germany), VRT (Germany), Austria and Ballards (UK), Milview Advisory (Irlande), Concylium (Ivory Coast), Orbis Catapulte (Hong Kong).
ECOVIS InternationalAdded: ECOVIS Fi. Solutions SAS (France), ECOVIS Honduras (Honduras), Al-Bassam and Co (Kuwait), ECOVIS Mauritius (Mauritius), ECOVIS WFA (Brazil), ECOVIS ONETAX (Greece).
Lost: ECOVIS BB3 (Belgium), ECOVIS PEMON (Brazil).
ETL GLOBALAdded: Nexum Stp (Italy), Investa Partners (Peru), Rodriguez, Castillo, Cubillas y Asociados (Peru), Numeric Consulting Group (Portugal).
Lost: GV Associati (Italy), FiNExpert (Romania).
M&A: ETL Germany acquired ETL Rosenbaum & Kollegen (Germany), ETL ADMEDIO (Germany), ETL Saidi & Schmidt (Germany), ETL Lang & Kollegen (Germany), ETL HWP (Germany), ETL Freund & Partner Dresden (Germany), ETL Steuerkanzlei Schulte, Schelte & Kollegen (Germany), ETL Benderoth Weissenborn & Kollegen (Germany), ETL Kille & Kollegen (Germany), ETL NOVATAX (Germany), ETL Wagner & Kollegen (Germany), ETL Sippl, Huber & Kollegen (Germany), ETL GK (Germany), ETL HOS (Germany), ETL Bartsch & Kollegen (Germany), ETL Witthueser & Dr. Schwarz (Germany), ETL Passau Paura & Collegen (Germany), ETL Skrok & Kollegen (Germany), ETL MLG (Germany), ETL Wilms & Kollegen (Germany), ETL BCV (Germany), ETL Juergen Knuth & Kollegen (Germany), Fidus ETL (Germany), ETL Lauscher Schuermann (Germany), ETL Schmidt & Partner (Germany), ETL Splinter, Stoll & Kollegen (Germany), ETL RKH GmbH (Germany), ETL Feldbauer & Kollegen (Germany), ETL Feldbauer & Kollegen (Germany), ETL Roos & Kollegen (Germany), ETL Mueller-Schmidt-Konrad & Kollegen (Germany), ETL Pfeiffer & Kollegen (Germany), ETL Lechner & Kollegen (Germany), ETL Renner, Seel & Kollegen (Germany), ETL Haberl & Kollegen (Germany), ETL Heid, Kimm & Kollegen (Germany), ETL rgr Reber Gaschler (Germany), ETL Loewe & Kollegen (Germany), ETL Hilbert & Kollegen (Germany), ETL Willershausen & Bossert (Germany), ETL Otto, Derr & Kollegen (Germany), ETL Feucker and Moennich & Kollegen (Germany). ETL Spain acquired AGES International (Spain), Conta XXI (Spain), Dr. Reichmann Asesores (Spain), Piza Assessoria (Spain), Estivill Asessores (Spain), Adverto Consulting (Spain), Openges (Spain) and Ratio Consultoria (Spain). ETL UK acquired MAP (UK) and Davies Williams (UK). ETL Ireland acquired Noone Casey (Ireland). ETL Nederland acquired NBC van Roemburg (Netherlands), ABC Accountants en Adviseurs (Netherlands), Tijssen cs Accountants en Adviseurs (Netherlands), Kernhem Accountants (Netherlands) and IPA-Acon Groep (Netherlands). ETL Poland acquired MDDP (Poland), Grupa Dziesiecina (Poland), Kognitariat (Poland) and NoKey (Poland). KODAP acquired KODAP Cheb (Czech Republic). ETL Praha acquired V4 Account (Czech Republic), Firmcare (Czech Republic), Auditum (Czech Republic) and PP Advisory & Audit (Czech Republic). ETL Ginall & Robinson acquired Marjak, Ferenci & Partners (Slovakia) and Emineo Partners (Slovakia).
FinExpertizaAdded: Global-Audit (Uzbekistan), Enterprise House (UAE).
Lost: OOO FinExpertiza Capital (Russia), Kraaijeveld Coppus Legal (Netherlands).
GGIAdded: Savvy Finance, Bucharest (Romania), Kairos Legal & Business Consultants (Italy), Cork Gully (UK), EuroAudit (Cyprus), Baldwin and Associates (USA), Blue Williams (USA), Hyde Park Capital Advisors (USA), Dataworkx (USA), ABIP PC (USA), Bush Ross PA (USA), SSG Capital Advisors (USA), Geal Associates (Kenya), Johud Consulting (Jordan), AIM Auditing (UAE).
Lost: Crux Audit (Afghanistan), Assurance Corporate Management Consultancy (UAE), Infokorp (Croatia), CVR Global (UK), Purk Associates (USA), SKC Consulting (India), Viettonking (Vietnam).
GMN InternationalAdded: AlShubaily (Saudi Arabia), Acontar Lda (Portugal), ABF Consultors (Andorra).
Lost: D'Arcy Herrman & Co inc (South Africa), Birlesim (Turkey), Partner Auditing (Ecuador).
Grant Thornton InternationalLost: Grant Thornton Mohamed Hilal (Egypt), FBK (Russia).
HLBAdded: HLB Anguilla (Anguilla), HLB Australia (Australia), KMZ Kullen MAller Zinser Treuhand GmbH (Germany), HLB Scope Kazakhstan (Kazakhstan), Mexico GLZ (Mexico), HLB Sahhar (Palestinian), HLB Sudan (Sudan), Tretor AG (Switzerland), HLB TTK (Turkey), Schowalter & Jabouri (USA), Shannon & Associates (USA).
Lost: HLB Cambodia (Cambodia), Esquivel Auditores, JC Y Asociados (Costa Rica), HLB Revidicon (Croatia), HLB Alfaro y Asociados S de R.L de C.V. (Honduras), Tecla Tax Norway (Norway), ADE Solutions (Russia), Energy Consulting Group (Russia), HLB PACC Audit (Russia), HLB Prime Advice, Audit and Consulting Group (Russia), HLB Univers-Audit (Russia), HLB Vneshaudit (Russia), NEO Centre (Russia), HLB Phuket (Thailand), HLB Montgomery (Trinidad and Tobago), Briggs & Veselka (USA).
M&A: Beierholm acquired GLB Revision A/S, Aarhus, Matrix Support ApS, Skive, Centerrevision Billund, Wind Revision (Denmark), HLB Galanis merged with UHY-Bain & Associates (Bahamas), HLB GCI acquired Exabyte, Faro and FICOA (Costa Rica), HLB Tietotili acquired Yrityspalvelu Dito Oy (Finland), HLB Ireland acquired Gaby Smyth (Ireland), Kyoritsu Audit Corporation acquired Shinmei Audit Corporation (Japan), Revisorkollegiet acquired Thorsby Revisjon AS (Norway), Eide Bailly acquired Seim Johnson (USA), GHJ acquired Mitts, Moore & Co (USA), Rehmann acquired Vestal & Wiler (USA), Withum acquired OUM, Martini and Partners, Restivo Monacelli and Mafie Massiello (USA).
IECnetAdded: WBM Partners (Canada), VHM Audit (Netherlands), Weinstein International (Israel), Krisnawan, Nugroho & Fahmy Public Accounting Firm (Indonesia), ASFIN Consult SA (Switzerland), Detay Bagimsiz Denetim Ve Yeminli Mali Musavirlik A.S. (Turkiye).
Lost: Sahesa s.r.o (Slovakia), Elite for Audit & Advisory (Jordan), Baytik for Audit (Kuwait), Fernandez Y Fernzndez Asociados (El Salvador).
INAA GroupAdded: SFS (Poland), ACAD (Columbia), Inchmead (UK), Zeren (Turkey), Dua (UK), PML Nigeria (Nigeria).
Lost: Consulta (Turkey).
Integra InternationalAdded: Hendry Warren (Canada), A.I.Network (Thailand), Klug Counsel PLLC (USA), KL & Associates (Malaysia), WILL Corporate Services (Peru), Gravitas Business Solutions (Trinidad and Tobago), ETM  (USA), Batt Luxembourg (Luxembourg), Williamson & Croft (UK), Orients Audit & Finance (Latvia), IBCCS TAX OÜ (Estonia), MI Chowdhury & Co (Bangladesh), Audita Maroc (Morocco), Sebira & Company  (Uganda), Capital Auditors & Consultants (Spain), Campbell Hörmann (Germany).
Lost: Snead, Williams & Mayhew, Danville (USA), Glass Jacobson Financial Group, Owings Mills (USA), Leaf, Saltzman, Fairfield (USA), Cheng & Co / Pro B Center (Malaysia), Bragard (Uruguay), Intermandata (Switzerland), Bagımsız Analiz (Turkey), Frühwirt, St.Pölten, Austria Bellavista Legal (Spain), Niranjan & Narayan (India).
Kreston GlobalAdded: Bhatia & Bhatia (India), Kreston ProWorks (Japan), Kreston GSiA Thailand (Thailand), Kreston Macedonia (Macedonia), Kreston Slovakia (Slovakia), Kreston Bahamas (Bahamas), Kreston Honduras (Honduras), Kreston Bahrain (Bahrain), Kreston Kuwait (Kuwait), Kreston Lebanon (Lebanon), Kreston NBB Saudi (Saudi Arabia).
Lost: Zahur & Mostafiz (Bangladesh), Yunnan Yong Sheng CPAs (China), Caleb and Company (South Korea), Van Duyn Van der Geer (Netherlands), Albassam & Co (Kuwait), H&H Associates (Lebanon).
M&A: O&R Group merged with Kreston Bansbach (Germany), CBIZ (USA) acquired Marks Paneth (USA). 
Kudos InternationalAdded: Kudos Egypt (Egypt), MSK, Mauritius, Elite (Jordan), MTD (Ukraine), Lee Kim Audit (Singapore), Magee Gammon (UK), Optimice (Colombia), Andersens NSW (Australia).
Lost: Laver (Spain), CAS (Singapore).
LEA Global / Leading Edge AllianceAdded: Aslaleh Alzoman (Saudi Arabia), NUF Chartered Accountants (UAE), SNDJ (India), Suriya Nauman Rehan & Co. (Pakistan), The Practice (Indonesia), Vietnam Auditing & Evaluation Co (Vietnam), Convisa (Switzerland), Global Tax Advise (Romania), JB Audit (Georgia), Karden Partners (Turkey), PSP (Germany), W Partners (Italy), Teran Rojas (Mexico), Miller Kaplan (USA).
Lost: Marks Nelson (USA), Papantos, Parrella & Asociados (Argentina), Schneider Gruppe (Russia), Del Canto Chambers (Spain), Dasons (Cyprus), Certified Master Auditors South Africa (South Africa).
MazarsAdded: Sanin (Colombia), SFAI Macedonia (North Macedonia), N Konsalting (North Macedonia).
Lost: Mazars in Russia (Russia).
MGI WorldwideAdded: Africa RAS (South Africa), Alok K. Saksena & Accounting & Auditing (Qatar), Hilger, Neumann & Partner (Germany), Khalid Yasin Kadhim & Associates KHCPA (Iraq), MustaphRaj Chartered Accountants (Malaysia).
Lost: M.R. Narain (India), Shankar Associates (Nepal), Appelrouth Farah (USA), RINA (USA), Mohamed A Al-Haij & Co. (Saudi Arabia), SBS and Company (India), R. Tiomkin & Co. (Israel), MGI Mediator (Georgia), Delovoy Profil (Russia), Ilyas Saeed Chartered Accountants (Afghanistan), Zhejiang Zhicheng (China), Estudio Kaplan (Uruguay), Tambakad & Goil (India).
Moore GlobalAdded: Johnston Carmichael (UK), Moore ASIC (Vietnam), Moore Bishops & Rooks (Nigeria), Moore Philippines (Philippines), Moore Professional Services (Cayman Islands).
Lost: Frazer (USA), Hilger, Neumann & Partner (Germany), Hiregange & Associates (India), Lurie (USA), Mendoza Querido & Co. (Philippines), Moore Malmö AB (Sweden), Moore Peru (Peru), Moore Rosewater (Nigeria), Moore ST (Russia), Moore Scarborough (UK), TAT Audit (Italy), Transsib-Audit (Russia).
Morison GlobalAdded: Watson Incorporated Chartered Accountants (South Africa), Afrique Audit et Conseil (Mali), MSW Consulting (Hungary), Morison LC PLT (Malaysia), R&R Auditoria E Consultoria (Brazil).
Lost: Marks Paneth (USA), BKM Sowan Horan (USA), Cabinet Sorel (France), KSi Vietnam (Vietnam), IHY Bagimisiz (Turkey), EAV & Associates (Ghana), KSI Bahrain (Bahrain).
M&A: Hayes Knight acquired Ratio Partners (Australia), Morison Cogen acquired Fegley & Associates (Philadelphia),  Morison ACPM merged with Auyfys and Fenoy (Spain).
MSI Global AllianceAdded: HWC (Ukraine) CPA & Consultores (Guatemala).
Lost: Magdy Abdel Malek (Qatar), Dixcart Trust (USA), Dicart (Isle of Man) and DCA Cpas (USA).
M&A: ALL CPAs merged with LGA (USA), Westel & Wiler (USA) merged with Rehman (USA).
Nexia InternationalAdded: Audit One (Czech Republic), GYC Tax corporation Co (Japan), Nassr Saleh Office for Chartered Accounting and Audit (Libya), Audacis (Niger).
Lost: Whitley Penn (USA), Rehmann (USA), Miller, Cooper & Co (USA), CLA (USA), Scholwater & Jabouri (USA), ICLC (Russia), Nexia CIS (Russia), Evelyn Partners (UK), FBK Bel (Belarus), Nexia KZ (Kazakhstan), Nexia HMS Associates (Uganda), Nexia TS Public Accounting Corporation (Singapore), Shannon & Associates (USA), Adel Saad & Co (Egypt), Abacus Trust (Isle of Man).
Parker Russell InternationalAdded: Parker Russell Serbia (Serbia), Parker Russell Somaliland (Somaliland).
PKF InternationalAdded: PKF Covenant (Cambodia), PKF Arsilon (France), PKF Albania (Albania), PKF Smith Cooper (UK), PKF Withers Tsang (New Zealand), PKF Rubiks (Senegal), PKF BAGE (Togo), PKF Sao Tome and Principe (Sao Tome and Principe), PKF BB3 (Belgium), KTK Accountants (Papua New Guinea), PKF Doyles (New Zealand), PKF FB Tax (Italy), RASS Rinaldi (Italy).
Lost: PKF Gross Hugel(France), PKF Cogeparc (France), PKF Audit Conseil (France), CB Auditores y Asesores (Spain), Checkaudit Consultores (Spain), AA BaAYA Denetim ve YMM AAZ (Turkey), FBK Bel (Belarus), PKF Johnston Carmichael (UK), PKF-FPM (Ireland),  PKF Fi Solutions (France), PKF Centurion (Austria), FBK Povolzhje (Russia), PKF MCD (Russia), PKF MEF (Russia).
M&A: PKF Vogt & Partner (Germany) merged with PKF WMS GmbH & Co and KG Wirtschaftsprüfungsgesellschaft Steuerberater Rechtsanwälte (Germany), PKF Coordinate-Audit Co. (Mongolia) merged with PKF-IFS Mongolia (Mongolia), PKF hotelexperts (Germany) merged with PKF hospitality group (Austria). 
PraxityAdded: Hamed AlShameri & Co (Yemen), Bansal & Co (India), K Professional Accountants (Cambodia), McInerney Saunders (Ireland), Magma Chartered Accountants (UK), Olistica Business Partners (El Salvador), Prime Solutions Tax & Legal (Panama).
Lost: Garbutt + Elliott (UK).
M&A: BKD and Dixon Hughes Goodman merged to form FORVIS (USA).
Reanda InternationalAdded: Oshar (Azerbaijan), Sharma & Vaswani Associates (Rwanda).
RSMAdded: RSM Shiodome Partners (Japan).
Lost: RSM RUS (Russia) , RSM Bel Audit (Belarus), RSM BH Sarajevo (Bosnia and Herzegovina).
Russell Bedford InternationalAdded: Ryan, Geer, Field & Rhodes (USA), PW Associates (USA), Interlog (Greece), iAspire (Greece), Proud in Pro (Thailand), Clark, Raymond & Company (USA), Jayasinghe & Co.(Sri Lanka), Grau & Partner (Germany), Russell Bedford Kosova Audit (Kosovo), De La Hoz, Perez & Barbeito (USA), Zenith Audit (Azerbaijan), New Dawn Chartered Accountants (Lesotho).
Lost: LGA (USA), IAS (Russia), Alonso & Garcia (USA), Revision København (Denmark), Isomar (Cyprus).
M&A: DJH Mitten Clarke (UK) acquired Bakers Chartered Accountants (UK).
SFAIAdded: South Africa (South African), SFAI Brazil (Brazil).
Lost: SFAI Namibia (South Africa), SFAI South Africa (South Africa), SFAI Russia (Russia), SFAI Belarus (Belarus).
TGSAdded: TGS Osillo (Uganda), Compta Capital Group (Luxembourg), TGS Costa Rica E&B Auditores (Costa Rica).
Lost: CharterNet (Australia), GCF Consultores (Costa Rica), Mahgary Chartered Accountants (Egypt), TGS Ecuador (Ecuador).
M&A: 1.2.3. Consulting (South Africa) acquired Meredith Harington Financial Services (South Africa), TGS AU Partners (Indonesia) acquired Clara Sunarsih (Indonesia), TGS France (France) acquired Effidial, Juridial, Sodial, Trigone et trigone Conseils, Capexa (France), Vermetten (Netherlands) acquired Accountenz+ VOF (Netherlands).
UC&CS AmericaAdded: Mohan (Singapore), Almesaed (Saudi Arabia), Slamet Riyanto(Indonesia), Caldas Miranda (Peru), Finance(Brasil), Fumero Y Asociados (Costa Rica), Sosa Gil Y Asociados (Venezuela).
UC&CS GlobalAdded: Mohan (Singapore), Almesaed (Saudi Arabia), Slamet Riyanto(Indonesia), Caldas Miranda (Peru), Finance(Brasil), Fumero Y Asociados (Costa Rica), Sosa Gil Y Asociados (Venezuela).
UHY International Added: Growth Finance Audit (Mongolia).
Lost: UHY Bain and Associates (Bahamas), UHY Consultoria Integral Del Mercosur (Paraguay).
Firm Movements
NETWORK/ASSOCIATIONFIRM ADDITIONS, MERGERS & ACQUISITIONS
AGN InternationalAdded: Nexo (Ecuador), Auditor & Accounting (Ecuador), NS Associates (Mauritius), MB Group (USA), Janover (USA), Griffin & Company (USA).
Lost: Audit Alliance (Singapore), Hanai & Asscociates (Japan), WFA (Brazil), Bati (Turkey), Hussain Al Obaidly (Qatar), Valentine Sargeant (South Africa), Mugo & Co (Kenya), Regier Carr Monroe (USA), Edelstein & Company (USA), HKMP (USA).
Allinial GlobalAdded: Chronus (Brazil), Audit Alliance (Singapore), Ronalds (Kenya), BAF (Oman), Ivan Law (Malaysia), MED Group (Turkey), Yapp, Kan Tiong & Co (Malaysia), Yee TSL (Malaysia), Ascent Partners Group (Hong Kong), AKGVG (India), Pintas Consulting (Malaysia), BDB Law (Philippines), Shine Global (Thailand), Daniels and Richards (Zimbabwe), LGP Consultoria e Corretagem de Seguros (Brazil), SQ Partners (Malaysia), AVA GLOBAL Professional services (India), C&R Soluciones Empresriales SA (Ecuador), LM Quispe y Asociados Sociedad Civil (Peru).
Lost: TYA (India), Shah Patel (Kenya), Pratik Khanal & Associates (Nepal).
M&A: Azets acquired Inspire Accountants (UK), Karabin-Gruppen (Norway), Dorset accountancy (UK), Senisons (UK), DanAccount (Denmark), TaitWalker (UK), Garbutt + Elliott (UK), Herbein acquired Advisory Cappeletti, Pinter & Company (USA), The LaMastra Group (USA), Turbiello Harr & Associates (USA), EisnerAmper acquired Popper &Co (USA), Raich Ende Maltere & Co. (USA), Lurie (USA), Lindsay & Brownell  (USA), The Hoffman Group (USA), Keating Consulting Group (USA), Caller, Donten, Levine, Cohen, Porter & Veil, P.A. (USA), St. Clair CPA Solutions & CPA Financial Group (USA), The Prosperity Consulting Group (USA), Wipfli acquired Waypoint (USA), Solve100 (USA), Tidestone Solutions (USA), Lehmann, Ullman & Barclay was acquired by Pearce, Bevill, Leesburg, Moore (USA), Hutchinson & Bloodgood (USA) merged with Damitz, Brooks, Nightingale, Turner & Morrisset (USA), Weaver acquired PJ (USA), Levine & Seltzer (USA), PRM (USA), Cherry Bekaert acquired Accume Partners (USA), Treacy & Company (USA). 
AnteaAdded: Finaudit (Bolivia), Aconsult Chugar (Bolivia), SAV Associates (Canada), Pillarcraft (Nigeria), Situs (Tanzania).
Lost: Quintax (Austria), Init (Germany), Taverna (Italy), Middle East Audit (Jordan), F.G.J (Spain), Vidiella (Spain).
Baker Tilly InternationalAdded: Baker Tilly in Guatemala (Guatemala), Baker Tilly in Saint Kitts and Nevis (Saint Kitts and Nevis).
Lost: Baker Tilly in Belarus (Belarus), Baker Tilly DHC (India), Baker Tilly in Iraq (Iraq), Baker Tilly in Russia (Russia).
M&A: Baker Tilly in Bermuda merged with Continental Management (Bermuda), Baker Tilly in Canada merged with Baker Tilly Catalyst, Baker Tilly WCR, Baker Tilly RSG, and Baker Tilly GMA (Canada), Baker Tilly in Costa Rica merged with Corporativa Legal (Costa Rica), Baker Tilly in South-east Europe merged with Bizserve Consultants (Cyprus), Baker Tilly in France merged with Dedia, Ravision Internationale, Audit et Commissariat and Cefides (France), Baker Tilly in Hong Kong acquired KLC Corporate Advisory and Recovery (Hong Kong), Baker Tilly in Spain merged with AddVANTE, and CastellA Auditors (Spain), Baker Tilly in Switzerland acquired Budliger AG, and Wymag AG and Revidas (Switzerland), MHA MacIntyre Hudson in the UK acquired Caves Wealth Management and MHA Wales (UK), Baker Tilly in the USA merged with Orchestrate Healthcare, Bader Martin, Management Partners, True Partners Consulting, Alan Chin Group, and Henry and Horne (USA), and Vanilla (UK).
BDOLost: BDO Philippines (Philippines), BDO Belarus (Belarus), BDO Belize and Turks & Caicos (Panama), BDO Reunion Island & Mayotte (Reunion Island & Mayotte).
M&A: BDO France acquired Peregryne, CBP Auditors, ADOCIS, Hekla Corporate Finance and Fayan Roux (France), BDO Germany acquired Concunia (Germany), BDO Belgium acquired AI-GUST, Chapelle Consulting (Belgium), BDO Croatia acquired InfoKorp (Croatia), BDO Hungary acquired CFI Hungary (Hungary), BDO Morocco merged with former KPMG SA (Morocco), BDO Armenia acquired A&M Financial Consulting (Armenia), BDO USA acquired Culbert Healthcare Solutions and Lowery Asset Consulting (USA), BDO Thailand acquired HLB Phuket (Thailand), BDO New Zealand acquired Leslie & O'Donnell and Affleck O'Meara (New Zealand). 
BKR InternationalAdded: Harris & Trotter (UK).
Lost: Gumbiner Savett (USA), Kevin P. Martin & Associates (USA), Ronalds & Associates (Kenya), Rotz & Stonesifer (USA), Schmidt, Westergard & Company (USA), V4 Account Ostrava (Czech Republic).
M&A: BPM (USA) acquired Gumbiner Savett (USA), Anderson & Company (USA) merged with Nisivoccia (USA), Louis Plung & Company (USA) acquired Love, Scherle & Bauer (USA), Flynth (Netherlands) acquired Accon avm (Netherlands), Flynth (Netherlands) acquired Astrium Accountants (Netherlands).
BOKS InternationalAdded: Aaditas (India), Aaditas Hr Advisory (India), Abdulwahab Al Roumi & Co (Kuwait), AES, Ashraf Elsersawy (Saudi Arabia), Along Contabilidade (Brazil), Alteris (Switzerland), Audipro (El Salvador), Banks Group Assurance (Australia), Bol International (Netherlands), FandlGagnon (USA), Fidag Sarl (France), Finex Audit (Panama), Gilligan Sheppard (New Zealand), Glezo Asesores Y Consultores (Spain), H.A.M.D & CO (Pakistan), HKN Accountants (Qatar), Hotz & Partner (Germany), International Tax Consultants (Tanzania), Probitas International Tax Services (Japan), Rex Consulting (Bulgaria), Taeyul Accounting Corporation (South Korea).
Lost: Contour Accountants (Netherlands), JR Wright Business Advisory Services (Philippines), MGO (USA), Praugec (France), Tax Security (Ecuador).
CroweAdded: Maura Audit Oy (Finland), Praxiam (France), JC Bhalla & Co (India).
Lost: ASB Consult LLC (Belarus), Larssen Capital (Estonia), ACC Crowe Audex (Russia), Crowe CRS (Russia), Crowe Expertiza (Russia), HM Hotels (Russia), and Carro Paramo (Spain).
M&A: Crowe LLP acquired Upaya (Philippines), Crowe LLP acquired Spark Orange (USA), Crowe LLP acquired Briggs & Veselka (USA).
Daxin GlobalAdded: Padilla Orozco (Mexico), APEX (Egypt), NOKAAF Auditors (UAE), Masood Pervaiz & Co (Pakistan), Daxin Global Bel (Belarus), Kantor Akuntan Publik Ruslim Dan Ruslim (Indonesia), M & M Chartered Accountants (India), Clarkson & Associates (Mauritius), BBI Advisory & Audit (Cameroon), Abdullah Fahad Al-sahli (Saudi Arabia).
Lost: Iqbal Yasir & Co (Pakistan).
DFK InternationalAdded: AOC - Adebisi Oderinde & Co (Nigeria); Ali Hebah & AL Nahari Co (Yemen), Orbit Bureau for Audit, Consulting, Tax (Jordan).
Lost: Groupe Business Services (Algeria), Fussion Consultora (Argentina), Estudio Ilharrescondo y Asociados (Argentina), Azaudit (Azerbaijan), Zhong Rui Cheng Shanghai (China), Beijing Zhongxuanyu (China), Aryeetey (Ghana), Alrasheed Auditors (Kuwait), Corebusiness (Mozambique), Audit Firm Marka (Russia), Hansard (UK), LWBJ (USA), Pisenti & Brinker (USA), Bader Martin (USA).
M&A: Buckberger Baerg & Partners acquired James Salomon (Canada), Fruitman Kates acquired Flax Splitzen (Canada), Geffen Mesher acquired Vierck & Rakowski (CUSA), Friedman was acquired by Marcum (USA).
EAI InternationalAdded: BMI Audit (Germany), VRT (Germany), Austria and Ballards (UK), Milview Advisory (Irlande), Concylium (Ivory Coast), Orbis Catapulte (Hong Kong).
ECOVIS InternationalAdded: ECOVIS Fi. Solutions SAS (France), ECOVIS Honduras (Honduras), Al-Bassam and Co (Kuwait), ECOVIS Mauritius (Mauritius), ECOVIS WFA (Brazil), ECOVIS ONETAX (Greece).
Lost: ECOVIS BB3 (Belgium), ECOVIS PEMON (Brazil).
ETL GLOBALAdded: Nexum Stp (Italy), Investa Partners (Peru), Rodriguez, Castillo, Cubillas y Asociados (Peru), Numeric Consulting Group (Portugal).
Lost: GV Associati (Italy), FiNExpert (Romania).
M&A: ETL Germany acquired ETL Rosenbaum & Kollegen (Germany), ETL ADMEDIO (Germany), ETL Saidi & Schmidt (Germany), ETL Lang & Kollegen (Germany), ETL HWP (Germany), ETL Freund & Partner Dresden (Germany), ETL Steuerkanzlei Schulte, Schelte & Kollegen (Germany), ETL Benderoth Weissenborn & Kollegen (Germany), ETL Kille & Kollegen (Germany), ETL NOVATAX (Germany), ETL Wagner & Kollegen (Germany), ETL Sippl, Huber & Kollegen (Germany), ETL GK (Germany), ETL HOS (Germany), ETL Bartsch & Kollegen (Germany), ETL Witthueser & Dr. Schwarz (Germany), ETL Passau Paura & Collegen (Germany), ETL Skrok & Kollegen (Germany), ETL MLG (Germany), ETL Wilms & Kollegen (Germany), ETL BCV (Germany), ETL Juergen Knuth & Kollegen (Germany), Fidus ETL (Germany), ETL Lauscher Schuermann (Germany), ETL Schmidt & Partner (Germany), ETL Splinter, Stoll & Kollegen (Germany), ETL RKH GmbH (Germany), ETL Feldbauer & Kollegen (Germany), ETL Feldbauer & Kollegen (Germany), ETL Roos & Kollegen (Germany), ETL Mueller-Schmidt-Konrad & Kollegen (Germany), ETL Pfeiffer & Kollegen (Germany), ETL Lechner & Kollegen (Germany), ETL Renner, Seel & Kollegen (Germany), ETL Haberl & Kollegen (Germany), ETL Heid, Kimm & Kollegen (Germany), ETL rgr Reber Gaschler (Germany), ETL Loewe & Kollegen (Germany), ETL Hilbert & Kollegen (Germany), ETL Willershausen & Bossert (Germany), ETL Otto, Derr & Kollegen (Germany), ETL Feucker and Moennich & Kollegen (Germany). ETL Spain acquired AGES International (Spain), Conta XXI (Spain), Dr. Reichmann Asesores (Spain), Piza Assessoria (Spain), Estivill Asessores (Spain), Adverto Consulting (Spain), Openges (Spain) and Ratio Consultoria (Spain). ETL UK acquired MAP (UK) and Davies Williams (UK). ETL Ireland acquired Noone Casey (Ireland). ETL Nederland acquired NBC van Roemburg (Netherlands), ABC Accountants en Adviseurs (Netherlands), Tijssen cs Accountants en Adviseurs (Netherlands), Kernhem Accountants (Netherlands) and IPA-Acon Groep (Netherlands). ETL Poland acquired MDDP (Poland), Grupa Dziesiecina (Poland), Kognitariat (Poland) and NoKey (Poland). KODAP acquired KODAP Cheb (Czech Republic). ETL Praha acquired V4 Account (Czech Republic), Firmcare (Czech Republic), Auditum (Czech Republic) and PP Advisory & Audit (Czech Republic). ETL Ginall & Robinson acquired Marjak, Ferenci & Partners (Slovakia) and Emineo Partners (Slovakia).
FinExpertizaAdded: Global-Audit (Uzbekistan), Enterprise House (UAE).
Lost: OOO FinExpertiza Capital (Russia), Kraaijeveld Coppus Legal (Netherlands).
GGIAdded: Savvy Finance, Bucharest (Romania), Kairos Legal & Business Consultants (Italy), Cork Gully (UK), EuroAudit (Cyprus), Baldwin and Associates (USA), Blue Williams (USA), Hyde Park Capital Advisors (USA), Dataworkx (USA), ABIP PC (USA), Bush Ross PA (USA), SSG Capital Advisors (USA), Geal Associates (Kenya), Johud Consulting (Jordan), AIM Auditing (UAE).
Lost: Crux Audit (Afghanistan), Assurance Corporate Management Consultancy (UAE), Infokorp (Croatia), CVR Global (UK), Purk Associates (USA), SKC Consulting (India), Viettonking (Vietnam).
GMN InternationalAdded: AlShubaily (Saudi Arabia), Acontar Lda (Portugal), ABF Consultors (Andorra).
Lost: D'Arcy Herrman & Co inc (South Africa), Birlesim (Turkey), Partner Auditing (Ecuador).
Grant Thornton InternationalLost: Grant Thornton Mohamed Hilal (Egypt), FBK (Russia).
HLBAdded: HLB Anguilla (Anguilla), HLB Australia (Australia), KMZ Kullen MAller Zinser Treuhand GmbH (Germany), HLB Scope Kazakhstan (Kazakhstan), Mexico GLZ (Mexico), HLB Sahhar (Palestinian), HLB Sudan (Sudan), Tretor AG (Switzerland), HLB TTK (Turkey), Schowalter & Jabouri (USA), Shannon & Associates (USA).
Lost: HLB Cambodia (Cambodia), Esquivel Auditores, JC Y Asociados (Costa Rica), HLB Revidicon (Croatia), HLB Alfaro y Asociados S de R.L de C.V. (Honduras), Tecla Tax Norway (Norway), ADE Solutions (Russia), Energy Consulting Group (Russia), HLB PACC Audit (Russia), HLB Prime Advice, Audit and Consulting Group (Russia), HLB Univers-Audit (Russia), HLB Vneshaudit (Russia), NEO Centre (Russia), HLB Phuket (Thailand), HLB Montgomery (Trinidad and Tobago), Briggs & Veselka (USA).
M&A: Beierholm acquired GLB Revision A/S, Aarhus, Matrix Support ApS, Skive, Centerrevision Billund, Wind Revision (Denmark), HLB Galanis merged with UHY-Bain & Associates (Bahamas), HLB GCI acquired Exabyte, Faro and FICOA (Costa Rica), HLB Tietotili acquired Yrityspalvelu Dito Oy (Finland), HLB Ireland acquired Gaby Smyth (Ireland), Kyoritsu Audit Corporation acquired Shinmei Audit Corporation (Japan), Revisorkollegiet acquired Thorsby Revisjon AS (Norway), Eide Bailly acquired Seim Johnson (USA), GHJ acquired Mitts, Moore & Co (USA), Rehmann acquired Vestal & Wiler (USA), Withum acquired OUM, Martini and Partners, Restivo Monacelli and Mafie Massiello (USA).
IECnetAdded: WBM Partners (Canada), VHM Audit (Netherlands), Weinstein International (Israel), Krisnawan, Nugroho & Fahmy Public Accounting Firm (Indonesia), ASFIN Consult SA (Switzerland), Detay Bagimsiz Denetim Ve Yeminli Mali Musavirlik A.S. (Turkiye).
Lost: Sahesa s.r.o (Slovakia), Elite for Audit & Advisory (Jordan), Baytik for Audit (Kuwait), Fernandez Y Fernzndez Asociados (El Salvador).
INAA GroupAdded: SFS (Poland), ACAD (Columbia), Inchmead (UK), Zeren (Turkey), Dua (UK), PML Nigeria (Nigeria).
Lost: Consulta (Turkey).
Integra InternationalAdded: Hendry Warren (Canada), A.I.Network (Thailand), Klug Counsel PLLC (USA), KL & Associates (Malaysia), WILL Corporate Services (Peru), Gravitas Business Solutions (Trinidad and Tobago), ETM  (USA), Batt Luxembourg (Luxembourg), Williamson & Croft (UK), Orients Audit & Finance (Latvia), IBCCS TAX OÜ (Estonia), MI Chowdhury & Co (Bangladesh), Audita Maroc (Morocco), Sebira & Company  (Uganda), Capital Auditors & Consultants (Spain), Campbell Hörmann (Germany).
Lost: Snead, Williams & Mayhew, Danville (USA), Glass Jacobson Financial Group, Owings Mills (USA), Leaf, Saltzman, Fairfield (USA), Cheng & Co / Pro B Center (Malaysia), Bragard (Uruguay), Intermandata (Switzerland), Bagımsız Analiz (Turkey), Frühwirt, St.Pölten, Austria Bellavista Legal (Spain), Niranjan & Narayan (India).
Kreston GlobalAdded: Bhatia & Bhatia (India), Kreston ProWorks (Japan), Kreston GSiA Thailand (Thailand), Kreston Macedonia (Macedonia), Kreston Slovakia (Slovakia), Kreston Bahamas (Bahamas), Kreston Honduras (Honduras), Kreston Bahrain (Bahrain), Kreston Kuwait (Kuwait), Kreston Lebanon (Lebanon), Kreston NBB Saudi (Saudi Arabia).
Lost: Zahur & Mostafiz (Bangladesh), Yunnan Yong Sheng CPAs (China), Caleb and Company (South Korea), Van Duyn Van der Geer (Netherlands), Albassam & Co (Kuwait), H&H Associates (Lebanon).
M&A: O&R Group merged with Kreston Bansbach (Germany), CBIZ (USA) acquired Marks Paneth (USA). 
Kudos InternationalAdded: Kudos Egypt (Egypt), MSK, Mauritius, Elite (Jordan), MTD (Ukraine), Lee Kim Audit (Singapore), Magee Gammon (UK), Optimice (Colombia), Andersens NSW (Australia).
Lost: Laver (Spain), CAS (Singapore).
LEA Global / Leading Edge AllianceAdded: Aslaleh Alzoman (Saudi Arabia), NUF Chartered Accountants (UAE), SNDJ (India), Suriya Nauman Rehan & Co. (Pakistan), The Practice (Indonesia), Vietnam Auditing & Evaluation Co (Vietnam), Convisa (Switzerland), Global Tax Advise (Romania), JB Audit (Georgia), Karden Partners (Turkey), PSP (Germany), W Partners (Italy), Teran Rojas (Mexico), Miller Kaplan (USA).
Lost: Marks Nelson (USA), Papantos, Parrella & Asociados (Argentina), Schneider Gruppe (Russia), Del Canto Chambers (Spain), Dasons (Cyprus), Certified Master Auditors South Africa (South Africa).
MazarsAdded: Sanin (Colombia), SFAI Macedonia (North Macedonia), N Konsalting (North Macedonia).
Lost: Mazars in Russia (Russia).
MGI WorldwideAdded: Africa RAS (South Africa), Alok K. Saksena & Accounting & Auditing (Qatar), Hilger, Neumann & Partner (Germany), Khalid Yasin Kadhim & Associates KHCPA (Iraq), MustaphRaj Chartered Accountants (Malaysia).
Lost: M.R. Narain (India), Shankar Associates (Nepal), Appelrouth Farah (USA), RINA (USA), Mohamed A Al-Haij & Co. (Saudi Arabia), SBS and Company (India), R. Tiomkin & Co. (Israel), MGI Mediator (Georgia), Delovoy Profil (Russia), Ilyas Saeed Chartered Accountants (Afghanistan), Zhejiang Zhicheng (China), Estudio Kaplan (Uruguay), Tambakad & Goil (India).
Moore GlobalAdded: Johnston Carmichael (UK), Moore ASIC (Vietnam), Moore Bishops & Rooks (Nigeria), Moore Philippines (Philippines), Moore Professional Services (Cayman Islands).
Lost: Frazer (USA), Hilger, Neumann & Partner (Germany), Hiregange & Associates (India), Lurie (USA), Mendoza Querido & Co. (Philippines), Moore Malmö AB (Sweden), Moore Peru (Peru), Moore Rosewater (Nigeria), Moore ST (Russia), Moore Scarborough (UK), TAT Audit (Italy), Transsib-Audit (Russia).
Morison GlobalAdded: Watson Incorporated Chartered Accountants (South Africa), Afrique Audit et Conseil (Mali), MSW Consulting (Hungary), Morison LC PLT (Malaysia), R&R Auditoria E Consultoria (Brazil).
Lost: Marks Paneth (USA), BKM Sowan Horan (USA), Cabinet Sorel (France), KSi Vietnam (Vietnam), IHY Bagimisiz (Turkey), EAV & Associates (Ghana), KSI Bahrain (Bahrain).
M&A: Hayes Knight acquired Ratio Partners (Australia), Morison Cogen acquired Fegley & Associates (Philadelphia),  Morison ACPM merged with Auyfys and Fenoy (Spain).
MSI Global AllianceAdded: HWC (Ukraine) CPA & Consultores (Guatemala).
Lost: Magdy Abdel Malek (Qatar), Dixcart Trust (USA), Dicart (Isle of Man) and DCA Cpas (USA).
M&A: ALL CPAs merged with LGA (USA), Westel & Wiler (USA) merged with Rehman (USA).
Nexia InternationalAdded: Audit One (Czech Republic), GYC Tax corporation Co (Japan), Nassr Saleh Office for Chartered Accounting and Audit (Libya), Audacis (Niger).
Lost: Whitley Penn (USA), Rehmann (USA), Miller, Cooper & Co (USA), CLA (USA), Scholwater & Jabouri (USA), ICLC (Russia), Nexia CIS (Russia), Evelyn Partners (UK), FBK Bel (Belarus), Nexia KZ (Kazakhstan), Nexia HMS Associates (Uganda), Nexia TS Public Accounting Corporation (Singapore), Shannon & Associates (USA), Adel Saad & Co (Egypt), Abacus Trust (Isle of Man).
Parker Russell InternationalAdded: Parker Russell Serbia (Serbia), Parker Russell Somaliland (Somaliland).
PKF InternationalAdded: PKF Covenant (Cambodia), PKF Arsilon (France), PKF Albania (Albania), PKF Smith Cooper (UK), PKF Withers Tsang (New Zealand), PKF Rubiks (Senegal), PKF BAGE (Togo), PKF Sao Tome and Principe (Sao Tome and Principe), PKF BB3 (Belgium), KTK Accountants (Papua New Guinea), PKF Doyles (New Zealand), PKF FB Tax (Italy), RASS Rinaldi (Italy).
Lost: PKF Gross Hugel(France), PKF Cogeparc (France), PKF Audit Conseil (France), CB Auditores y Asesores (Spain), Checkaudit Consultores (Spain), AA BaAYA Denetim ve YMM AAZ (Turkey), FBK Bel (Belarus), PKF Johnston Carmichael (UK), PKF-FPM (Ireland),  PKF Fi Solutions (France), PKF Centurion (Austria), FBK Povolzhje (Russia), PKF MCD (Russia), PKF MEF (Russia).
M&A: PKF Vogt & Partner (Germany) merged with PKF WMS GmbH & Co and KG Wirtschaftsprüfungsgesellschaft Steuerberater Rechtsanwälte (Germany), PKF Coordinate-Audit Co. (Mongolia) merged with PKF-IFS Mongolia (Mongolia), PKF hotelexperts (Germany) merged with PKF hospitality group (Austria). 
PraxityAdded: Hamed AlShameri & Co (Yemen), Bansal & Co (India), K Professional Accountants (Cambodia), McInerney Saunders (Ireland), Magma Chartered Accountants (UK), Olistica Business Partners (El Salvador), Prime Solutions Tax & Legal (Panama).
Lost: Garbutt + Elliott (UK).
M&A: BKD and Dixon Hughes Goodman merged to form FORVIS (USA).
Reanda InternationalAdded: Oshar (Azerbaijan), Sharma & Vaswani Associates (Rwanda).
RSMAdded: RSM Shiodome Partners (Japan).
Lost: RSM RUS (Russia) , RSM Bel Audit (Belarus), RSM BH Sarajevo (Bosnia and Herzegovina).
Russell Bedford InternationalAdded: Ryan, Geer, Field & Rhodes (USA), PW Associates (USA), Interlog (Greece), iAspire (Greece), Proud in Pro (Thailand), Clark, Raymond & Company (USA), Jayasinghe & Co.(Sri Lanka), Grau & Partner (Germany), Russell Bedford Kosova Audit (Kosovo), De La Hoz, Perez & Barbeito (USA), Zenith Audit (Azerbaijan), New Dawn Chartered Accountants (Lesotho).
Lost: LGA (USA), IAS (Russia), Alonso & Garcia (USA), Revision København (Denmark), Isomar (Cyprus).
M&A: DJH Mitten Clarke (UK) acquired Bakers Chartered Accountants (UK).
SFAIAdded: South Africa (South African), SFAI Brazil (Brazil).
Lost: SFAI Namibia (South Africa), SFAI South Africa (South Africa), SFAI Russia (Russia), SFAI Belarus (Belarus).
TGSAdded: TGS Osillo (Uganda), Compta Capital Group (Luxembourg), TGS Costa Rica E&B Auditores (Costa Rica).
Lost: CharterNet (Australia), GCF Consultores (Costa Rica), Mahgary Chartered Accountants (Egypt), TGS Ecuador (Ecuador).
M&A: 1.2.3. Consulting (South Africa) acquired Meredith Harington Financial Services (South Africa), TGS AU Partners (Indonesia) acquired Clara Sunarsih (Indonesia), TGS France (France) acquired Effidial, Juridial, Sodial, Trigone et trigone Conseils, Capexa (France), Vermetten (Netherlands) acquired Accountenz+ VOF (Netherlands).
UC&CS AmericaAdded: Mohan (Singapore), Almesaed (Saudi Arabia), Slamet Riyanto(Indonesia), Caldas Miranda (Peru), Finance(Brasil), Fumero Y Asociados (Costa Rica), Sosa Gil Y Asociados (Venezuela).
UC&CS GlobalAdded: Mohan (Singapore), Almesaed (Saudi Arabia), Slamet Riyanto(Indonesia), Caldas Miranda (Peru), Finance(Brasil), Fumero Y Asociados (Costa Rica), Sosa Gil Y Asociados (Venezuela).
UHY International Added: Growth Finance Audit (Mongolia).
Lost: UHY Bain and Associates (Bahamas), UHY Consultoria Integral Del Mercosur (Paraguay).