PricewaterhouseCoopers Zhongtian Certified Public Accountants, one of the top ten accounting firms, was established in 1998 by the merger of PricewaterhouseCoopers and PricewaterhouseCoopers, which is the world's largest international accounting firm and the world's largest professional service organization
普华永道（PriceWaterhouseCoopers）是世界最大的专业服务机构。它是普华（PriceWaterhouse）和永道（Coopers&Lybrand）于1998 year合并组建而成。普华永道和毕马威（KPMG）、安永（Ernst&Young）以及德勤（DeloitteToucheTohmatsu）合称为四大国际Accounting firms。
PriceWaterhouseCoopers is one of the Big Four international accounting firms, serving in areas such as audit, tax, human resources, transaction, crisis management, etc. PwC continues to add value to its clients and shareholders by developing solutions and providing practical advice. PwC is committed to providing audit, tax and advisory services that meet the needs of various industries to enhance the value of our clients. With a global network of more than 161,000 professionals in 154 countries, PwC conducts expert research across 22 industries, shares its thinking, experience and solutions, and opens up new horizons and provides practical advice to clients.
PwC History
普华永道Accounting firms是由两家大型Accounting firms，普华（Price Waterhouse）和永道（Coopers&Lybrand），合并而成的。这两家事务所的历史都可以追溯到19世纪。
关于普华（Price Waterhouse）
1849年，普里斯（Samuel Price）在伦敦开始了其会计师生涯。1865年，普里斯与威廉·豪里兰德（William Holyland）及埃德温·华特豪斯（Edwin Waterhouse）建立了合伙制的Accounting firms，豪里兰德在此之后很快退出。1874年，该事务所被命名为普里斯·华特豪斯公司（Price, Waterhouse&Co.）。（“公司（&Co.）”的称谓在很久以后才被放弃）到19世纪晚期，普华作为一家Accounting firms已经取得了广泛的认可。为了应对英国和United States之间快速发展的贸易关系，在1890年，普华在纽约开办了一家分所。United States分所在此之后进行了高速扩张。同时，原有的英国事务所也在不列颠帝国内部的主要国家不断开办新的事务所。在每个国家都建立了独立的关系，这样就给予了当地合伙人扩张本地业务的强烈冲劲。这样，普华在全世界的扩张不是通过国际范围的合并重组，而是通过建立合作关系的联盟完成的。
关于永道（Coopers&Lybrand）
与普华一样，永道同样可以起源于19世纪。在1854年，威廉·库珀（William Cooper）在伦敦建立了自己的Accounting firms。七年后，库珀的其他三个兄弟也加入了这家事务所，于是便改称“库珀兄弟Accounting firms”（Cooper Brothers）。在1898年，罗伯·H·蒙哥马利（Rober H. Montgomery），威廉·M·莱布兰德（William M. Lybrand），小亚当·A·罗斯（Adam A. Ross）和他的兄弟爱德华·罗斯在United States成立了莱布兰德-罗斯兄弟-蒙哥马利Accounting firms（Lybrand,Ross Brothers and Montgomery）。永道（Coopers&Lybrand）是于1957年由“库珀兄弟（Cooper Brothers&Co.）”、“莱布兰德-罗斯兄弟-蒙哥马利（Lybrand,Ross Brothers and Montgomery）”及一家名为“麦克唐纳-克里（McDonald,Currie and Co）”的加拿大事务所合并而成的。在1990年，永道在英国合并了Deloitte Haskins&Sells。但是，其他绝大多数Deloitte事务所与Touche Ross合并，并最终组建了“德勤（Deloitte Touche Tohmatsu）”。
Entered Canada in 1907 with 2 staff, and in 2007 when the centenary was celebrated, there were 5,200 employees spread across 25 regions of Canada.
PwC merges with Coopers
In addition to establishing member firms in major cities around the world, both PwC and PwC have local accounting firms in each country. This has led to the creation of more firms in different parts of the same country and the tipping point of their distribution, enabling them to serve fast-growing multinationals, wherever they trade. The growth of accounting firms has also been spurred by the growing demand for audits (especially after the Great Depression of the 20s and 30s of the 20th century) and the increasing complexity of tax filings.
为了进一步利用大型Accounting firms的规模效益，普华和安达信（Arthur Andersen）曾在1989年商讨合并事宜，但最终没有达成协议。这主要是由于两者在重大领域存在利益冲突（此处专指同一Accounting firms不得兼任同一企业的审计和咨询业务）。例如，安达信为IBM公司提供强大的商务咨询服务，而普华则担任IBM的审计师。在1998 year，普华（Price Waterhouse）和永道（Coopers & Lybrand）合并为普华永道（Price Waterhouse Coopers），使得新事务所成为一种不同的联盟，以获取更大的规模效益。在随后的几 年里，普华永道和Grant Thornton之间的合并谈判以失败告终。因为主要的大型Accounting firms正在不断减少，新的合并已很难获得监管机构的批准。
In 2002, the Enron affair, the WorldCom affair and the subsequent collapse of Arthur Andersen led to the collapse of the U.S. Securities and Exchange Commission (SEC). The Securities and Exchange Commission imposes stricter requirements on the independence of auditors. The subsequent Sarbanes-Oxley Act is one result of these provisions. The Act emphasizes the independence requirements of auditors and stipulates that core audits must be separated from the overall consulting engagement. As a result, the Big Four accounting firms had to divest their business consulting businesses. However, the firm's main practice is still to provide business advice in addition to audit services, such as in the areas of taxation and corporate finance.
PwC & China:
PwC's Chinese mainland, Hong Kong, Singapore and Taiwan offices have collaborated in accordance with applicable local laws. Overall, the total number of employees is approximately 17,000, including approximately 700 partners.
No matter where your clients are in the world, PwC can provide the advisory services they need. Our experienced and highly qualified team of professionals listens to a wide range of opinions to help clients solve business problems and identify and seize opportunities. Our industry specialization helps to co-create solutions in areas of concern to our customers.
We are located in the following cities: Beijing, Hong Kong, Shanghai, Singapore, Taipei, Chongqing, Zhongli, Dalian, Guangzhou, Hangzhou, Hsinchu, Kaohsiung, Macau, Nanjing, Ningbo, Qingdao, Shenzhen, Suzhou, Taichung, Tainan, Tianjin, Wuhan, Xiamen and Xi'an.
