Seal of the Central Intelligence Agency
Flag of the Central Intelligence Agency
|Intelligence agency overview|
|Formed||September 18, 1947; 69 years ago|
|Preceding Intelligence agency|
|Headquarters||George Bush Center for Intelligence
Langley, Virginia, U.S.
|Motto||“The Work of a Nation. The Center of Intelligence.”
Unofficial motto: “And you shall know the truth and the truth shall make you free.” (John 8:32)
https://en.wikipedia.org/wiki/Central_Intelligence_Agency [emphasis added]
31 And so Jesus went on to say to the Jews that had believed him: “If YOU remain in my word,+ YOU are really my disciples,
32 and YOU will know the truth,+ and the truth will set YOU free.”+
4 But because of the false brothers+brought in quietly,+ who sneaked in to spy upon our freedom+which we have in union with Christ Jesus, that they might completely enslave+ us—
5 to these we did not yield by way of submission,+ no, not for an hour, in order that the truth+ of the good news might continue with YOU.
12 So, then, each of us will render an account for himself to God.*+
Jehovah Holds an Accounting
18. Why has Jehovah set us free spiritually?
18 God was not going to ignore the disgraceful conduct of the Israelites. He made his position clear when he said: “I shall hold an accounting against you for all your errors.” (Amos 3:2) Those words should make us reflect on our own deliverance from slavery to modern-day Egypt, this present wicked system of things. Jehovah has not set us free spiritually so that we can pursue selfish goals. Instead, he has done this so that we can give him heartfelt praise as a free people engaging in clean worship. And all of us will render an account for the way we are using our God-given freedom.
19. According to Amos 4:4, 5, what had most Israelites come to love?
19 Sadly, the powerful message delivered by Amos went unheeded by most inhabitants of Israel. The prophet exposed their spiritually diseased heart condition in these words recorded at Amos 4:4, 5: “Come, you people, to Bethel and commit transgression. At Gilgal be frequent in committing transgression, . . . for that is the way you have loved, O sons of Israel.” The Israelites had not cultivated proper desires. They had not safeguarded their hearts. As a result, most of them had come to love what was bad and to hate what was good. Those obstinate calf worshipers did not change. Jehovah would hold an accounting, and they would have to die in their sins!
20. How can one pursue a course in harmony with Amos 5:4?
20 It must not have been easy for anyone living in Israel in those days to remain faithful to Jehovah. It is difficult to swim against the current, so to speak, as Christians today, young and old, well know. Yet, love for God and a desire to please him did motivate some Israelites to practice true worship. Jehovah extended to them the warm invitation recorded at Amos 5:4: “Search for me, and keep living.” Today, God similarly shows mercy to those who repent and search for him by taking in accurate knowledge of his Word and then doing his will. It is not easy to pursue this course, but doing so leads to everlasting life.
(Search for Jehovah, the Examiner of Hearts, The Watchtower magazine, November 15, 2004, Jehovah’s visible organization’s Watchtower Online Library, https://wol.jw.org/en/wol/d/r1/lp-e/2004845, some of the CIA-DIA-FBI agents who’re PRETENDING to be Jehovah’s Witnesses gave me permission to post this information, with added emphasis, cc all Mormon barristers)
Big Four accounting firms
The Big Four are the four largest professional services networks in the world, offering audit, assurance services, taxation, management consulting, advisory, actuarial, corporate finance and legal services. They handle the vast majority of audits for publicly traded companies as well as many private companies. It is reported that the Big Four audit 99% of the companies in the FTSE 100, and 96% of the companies in the FTSE 250 Index, an index of the leading mid-cap listing companies.
The Big Four firms are shown below, with their latest publicly available data.
|Firm||Revenues||Employees||Revenue per employee||Fiscal year||Headquarters||Source|
|Deloitte||$36.8 bn||244,400||$150,573||2016||United States|||
|PricewaterhouseCoopers||$35.9 bn||223,468||$160,649||2016||United Kingdom|||
|Ernst & Young||$29.6 bn||231,000||$128,139||2016||United Kingdom|||
This group was once known as the “Big Eight”, and was reduced to the “Big Six” and then “Big Five” by a series of mergers. The Big Five became the Big Four after the fall of Arthur Andersen in 2002, following its involvement in the Enron scandal.
None of the Big Four firms is a single firm; rather, they are professional services networks. Each is a network of firms, owned and managed independently, which have entered into agreements with other member firms in the network to share a common name, brand and quality standards. Each network has established an entity to co-ordinate the activities of the network. In one case (KPMG), the co-ordinating entity is Swiss, and in three cases (Deloitte Touche Tohmatsu, PricewaterhouseCoopers and Ernst & Young) the co-ordinating entity is a UK limited company. Those entities do not themselves perform external professional services, and do not own or control the member firms. They are similar to law firm networks found in the legal profession.
In many cases each member firm practices in a single country, and is structured to comply with the regulatory environment in that country. In 2007, KPMG announced a merger of four member firms (in the United Kingdom, Germany, Switzerland and Liechtenstein) to form a single firm.
Ernst & Young also includes separate legal entities which manage three of its four areas: the Americas, EMEIA (Europe, the Middle East, India and Africa), and Asia-Pacific. (Note: the Japan area does not have a separate area management entity.) These firms coordinate services performed by local firms within their respective areas but do not perform services or hold ownership in the local entities.
The figures in this article refer to the combined revenues of each network of firms.
Mergers and the big auditors
Since 1989, mergers and one major scandal involving Arthur Andersen have reduced the number of major professional-services firms from eight to four.
The firms were called the Big Eight for most of the 20th century, reflecting the international dominance of the eight largest firms (presented here in alphabetical order):
- Arthur Andersen (until its closure in 2002 for a conviction related to the Enron scandal which was later overturned by the US Supreme Court)
- Coopers and Lybrand (until 1973 Cooper Brothers in the UK and Lybrand, Ross Bros., & Montgomery in the United States)
- Ernst & Whinney (until 1979 Ernst & Ernst in the United States and Whinney Murray in the UK)
- Deloitte Haskins & Sells (until 1978 Haskins & Sells in the United States and Deloitte & Co. in the UK)
- Peat Marwick Mitchell (later Peat Marwick, then KPMG)
- Price Waterhouse
- Touche Ross
- Arthur Young
Most of the Big Eight originated in an alliance formed between British and U.S. audit firms in the 19th or early 20th centuries. Price Waterhouse was a UK firm which opened a U.S. office in 1890 and subsequently established a separate U.S. partnership. The UK and U.S. Peat Marwick Mitchell firms adopted a common name in 1925. Other firms used separate names for domestic business, and did not adopt common names until much later: Touche Ross in 1960, Arthur Young (at first Arthur Young, McLelland Moores) in 1968, Coopers & Lybrand in 1973, Deloitte Haskins & Sells in 1978 and Ernst & Whinney in 1979.
The firms’ initial international expansion was driven by the needs of British and U.S.-based multinationals for worldwide service. They expanded by forming local partnerships or by forming alliances with local firms.
Arthur Andersen had a different history. The firm originated in the United States, and expanded internationally by establishing its own offices in other markets, including the United Kingdom.
In the 1980s the Big 8, each now with global branding, adopted modern marketing and grew rapidly. They merged with many smaller firms. One of the largest of these mergers was in 1987, when Peat Marwick merged with the Klynveld Main Goerdeler (KMG) group to become KPMG Peat Marwick, later known simply as KPMG.
Competition among these firms intensified and the Big 8 became the Big Six in 1989 when Ernst & Whinney merged with Arthur Young to form Ernst & Young in June, and Deloitte, Haskins & Sells merged with Touche Ross to form Deloitte & Touche in August.
Confusingly, in the United Kingdom the local firm of Deloitte, Haskins & Sells merged instead with Coopers & Lybrand. For some years after the merger, the merged firm was called Coopers & Lybrand Deloitte and the local firm of Touche Ross kept its original name. In the mid 1990s however, both UK firms changed their names to match those of their respective international organizations. On the other hand, in Australia the local firm of Touche Ross merged instead with KPMG.It is for these reasons that the Deloitte & Touche international organization was known as DRT International (later DTT International), to avoid use of names which would have been ambiguous (as well as contested) in certain markets.
The Big 6 became the Big Five in July 1998 when Price Waterhouse merged with Coopers & Lybrand to form PricewaterhouseCoopers.
The Big 5 Accounting Firms were:
- Ernst & Young
- Deloitte & Touche
- Arthur Andersen
The Enron collapse and ensuing investigation prompted scrutiny of their financial reporting, which was audited by Arthur Andersen. Arthur Andersen was eventually indicted for obstruction of justice for shredding documents related to the audit in the 2001 Enron scandal. The resulting conviction, though later overturned, still effectively meant the end for Arthur Andersen. Most of its country practices around the world have been sold to members of what is now the Big Four—notably Ernst & Young globally; Deloitte & Touche in the UK, Canada, Spain, and Brazil; and PricewaterhouseCoopers (now known as PwC) in China and Hong Kong.
2002 saw the passage of the Sarbanes–Oxley Act into law in the US. It aims to enforce strict compliance to rules for both businesses and their auditors.
In 2010 Deloitte with its 1.8% growth was able to beat PricewaterhouseCoopers with its 1.5% growth to gain first place and become the largest firm in the industry. In 2011, PwC re-gained the first place with 10% revenue growth. In 2013, these two firms still claim the top two spots with only $200 million or 0.5% revenue difference. However, Deloitte has seen faster growth than PwC over the last few years (largely due to acquisitions) and reclaimed the title of largest of the Big Four in Fiscal Year 2016.
It was estimated that the Big Four had about 67 per cent share of the global accountancy market in 2012 while the rest were divided amongst so-called mid-tier players, including Grant Thornton and BDO.
A year at the end indicates year of formation through merger or adoption of single brand name.
- Arthur Andersen (1913–2001)
- EY (1989) (Ernst & Young until 2013)
- Arthur Young (1906)
- Ernst & Whinney (1979)
- Ernst & Ernst (US) (1903)
- Whinney, Smith & Whinney (UK) (1849)
- PwC (1998) (PricewaterhouseCoopers until 2010)
- Coopers & Lybrand (1973)
- Cooper Brothers (UK) (1854)
- Lybrand, Ross Bros, Montgomery (US) (1898)
- Price Waterhouse (US) (1849)
- Coopers & Lybrand (1973)
- Deloitte Touche Tohmatsu (1989) (Deloitte & Touche until 1993)
- Deloitte Haskins & Sells (1978)
- Deloitte & Co. (UK)
- Haskins & Sells (US)
- Touche Ross (1975)
- Touche Ross (1960) (Touche, Ross, Bailey & Smart until 1969)
- Ross (Canada)
- George A. Touche (UK)
- Touche, Niven, Bailey & Smart (US) (1947)
- Touche Niven (1900)
- Bailey & Smart (1947)
- Tohmatsu & Co. (Japan) (1968)
- Touche Ross (1960) (Touche, Ross, Bailey & Smart until 1969)
- Deloitte Haskins & Sells (1978)
- KPMG (1987) (KPMG Peat Marwick before 1995)
- Peat Marwick (1925) (originally Peat Marwick Mitchell)
- William Barclay Peat (UK) (1870)
- Marwick Mitchell (US) (1897)
- Edwin Gurthie (1875–1955)
- Beevers & Adgie (1849–1967)
- KMG (1979) (officially Klynveld Main Goerdeler)
- Klynveld Kraayenhof (Netherlands) (1917)
- McLintock Main Lafrentz (1964)
- Thomson McLintock (UK) (1877)
- Martin Farlow (1882–1968)
- Grace Ryland (1967–1969)
- Grace, Darbyshire, & Todd (1818)
- CJ Ryland (1910)
- Main Lafrentz (US) (c.1880)
- Thomson McLintock (UK) (1877)
- Deutsche Treuhand-Gesellschaft (Germany) (1890)
- Armitage & Norton (1869–1987)
- Peat Marwick (1925) (originally Peat Marwick Mitchell)
According to Australian taxation expert George Rozvany, the Big Four are “the masterminds of multinational tax avoidance and the architects of tax schemes which cost governments and their taxpayers an estimated $US1 trillion a year”. At the same time they are advising governments on tax reforms, they are advising their multinational clients how to avoid taxes.
Policy issues concerning industry concentration
In the wake of industry concentration and individual firm failure, the issue of a credible alternative industry structure has been raised. The limiting factor on the growth of additional firms is that although some of the firms in the next tier have become quite substantial, and have formed international networks, effectively all very large public companies insist on having a “Big Four” audit, so the smaller firms have no way to grow into the top end of the market.
Documents published in June 2010 show that some UK companies’ banking covenants required them to use one of the Big Four. This approach from the lender prevents firms in the next tier from competing for audit work for such companies. The British Bankers’ Association said that such clauses are rare. Current discussions in the UK consider outlawing such clauses.
In 2011,The UK House of Lords completed an inquiry into the financial crisis, and called for an Office of Fair Trading investigation into the dominance of the Big Four. It is reported that the Big Four audit all but one of the companies that constitute the FTSE 100, and 240 of the companies in the FTSE 250, an index of the leading mid-cap listing companies.
In Ireland, the Director of Corporate Enforcement, in February 2011 said, auditors “report surprisingly few types of company law offences to us”, with the so-called “big four” auditing firms reporting the least often to his office, at just 5pc of all reports.
Global member firms
|This section needs additional citations for verification. (April 2009) (Learn how and when to remove this template message)|
|Region||Deloitte Touche Tohmatsu||PwC||Ernst & Young||KPMG|
|Australia||Deloitte Australia||PricewaterhouseCoopers||Ernst & Young||KPMG|
|Argentina||Deloitte & Co. S.R.L||Pricewaterhouse & Co. S.R.L.||Ernst & Young||KPMG|
|Bangladesh||None||Pricewaterhouse & Co. Limited||A. Qasem & CoEY Bangladesh||Rahman Rahman Huq, KPMG in Bangladesh|
|China||Deloitte Hua Yong||PricewaterhouseCoopers Zhong Tian||Ernst & Young Hua Ming||KPMG Hua Zhen|
|Egypt||Kamel Saleh||Mansour & Co.||Allied for Accounting and Auditing (Emad Ragheb)||Hazem Hassan|
|El Salvador||DTT El Salvador, S.A. de C.V.||PricewaterhouseCoopers El Salvador||Ernst & Young El Salvador, S.A. de C.V.||KPMG, S.A.|
|Finland||Deloitte & Touche Oy||PricewaterhouseCoopers Oy||Ernst & Young Oy||KPMG Oy Ab|
|Hong Kong||Deloitte||PricewaterhouseCoopers||Ernst & Young||KPMG|
|India||Deloitte Haskins & Sells, Deloitte Haskins & Sells LLP, P C Hansotia, C C Chokshi & Co, S.B. Billimoria, M.Pal & Co., Fraser & Ross and Touche Ross & co and A.F Ferguson, Deloitte Touche Tohmatsu, Deloitte & Touche Consulting, Deloitte Audit & Enterprise Risk Services||Price Waterhouse, Price Waterhouse & Co., Lovelock & Lewes, and Dalal & Shah, PricewatershouseCoopers, PricewaterhouseCoopers Service Delivery Centre||S.R.Batliboi & Co. LLP, S.R.Batliboi & Associates LLP, S.V.Ghatalia & Associates LLP, S R B C & CO LLP, Ernst & Young LLP, PDS Legal||KPMG (Registered), KPMG India Private Limited, KPMG Advisory Services Pvt Ltd, BSR & Co LLP, BSR & Associates LLP, BSR And Company, BSR & Co., BBSR and Co., BSSR & Co., BSR And Associates, Advaita Legal, SMA & Associates|
|Indonesia||KAP Satrio Bing Eny & Rekan||KAP Tanudiredja, Wibisana, Rintis & Rekan||KAP Purwantono, Sungkoro & Surja||KAP Sidharta Widjaja & Rekan|
|Israel||Deloitte Brightman Almagor Zohar||Kesselman & Kesselman, PwC Israel||Kost, Forer, Gabbay & Kasierer (Ernst & Young Israel)||KPMG Somekh Chaikin|
|Italy||Deloitte Touche Tohmatsu||PricewaterhouseCoopers||Reconta Ernst & Young SpA, Ernst & Young Financial Business Advisors SpA,||KPMG S.p.A., KPMG Advisory S.p.A., KPMG Fides S.p.A.|
|Japan||Deloitte Touche Tohmatsu
Kansa Houjin Tohmatsu
Aarata Kansa HoujinPricewaterhouseCoopers Kyoto
|Ernst & Young ShinNihon LLC
ShinNihon Yugen-sekinin Kansa Houjin
|KPMG AZSA LLC (formerly KPMG AZSA & Co.)
Azsa Kansa Houjin
|Jordan||Deloitte Touche (M.E)||PwC||Ernst & Young||KPMG|
|Kenya||Deloitte & Touche (E.A)||PwC||Ernst & Young||KPMG|
|Lebanon||Deloitte Touche (M.E)||PwC||Ernst & Young||KPMG PCC|
|Malaysia||Deloitte KassimChan||PricewaterhouseCoopers||Ernst & Young||KPMG|
|Mexico||Galaz, Yamazaki, Ruiz Urquiza, S.C.||PricewaterhouseCoopers México||Mancera S.C.||KPMG Cárdenas Dosal, S.C.|
|Mongolia||Deloitte Onch||PwC||Ernst & Young Mongolia||KPMG|
|Morocco||Deloitte Touche (M.E)||PwC||Ernst & Young||KPMG|
|Nigeria||Akintola Williams Deloitte||PwC Nigeria||Ernst & Young||KPMG|
|Pakistan||Deloitte Yousuf Adil||A. F. Ferguson & Co.||EY Ford Rhodes||KPMG Taseer Hadi & Co.|
|Palestinian Territories||Deloitte Touche (M.E)||PwC||Ernst & Young||none|
|Peru||DELOITTE & TOUCHE SRL||PRICEWATERHOUSECOOPERS S.CIVIL DE R.L.||ERNST & YOUNG SRL||KPMG SAC|
|Philippines||Navarro Amper & Co (formerly Manabat Delgado Amper & Co.)||Isla Lipana & Co.||SyCip Gorres Velayo & Co.||R.G. Manabat & Co. (formerly Manabat Sanagustin & Co.)|
|Romania||Deloitte Audit S.R.L., Deloitte Tax S.R.L., Deloitte Consultanta S.R.L., Deloitte Evaluare S.R.L. Deloitte Fiscal Representative S.R.L. and Reff & Associates SCA (jointly referred to as “Deloitte Romania”)||PricewaterhouseCoopers Audit SRL, PricewaterhouseCoopers Tax Advisors & Accountants SRL, PricewaterhouseCoopers Management Consultants SRL, PricewaterhouseCoopers Business Recovery Services IPURL, PricewaterhouseCoopers Servicii SRL||Ernst & Young Romania SRL||KPMG Romania S.R.L.|
|Saudi Arabia||Deloitte & Touche Bakr Abulkhair & Co||PricewaterhouseCoopers LLP||Ernst & Young Saudi Arabia||KPMG Al Fozan & Partners|
|South Korea||Anjin LLC||Samil LLC||Hanyoung LLC||Samjong LLC|
|Sri Lanka||SJMS Associates (independent correspondent firm)||PwC||Ernst & Young||KPMG|
|Sweden||Deloitte Touche Tohmatsu||Öhrlings PricewaterhouseCoopers||Ernst & Young||KPMG|
|Syria||Deloitte (M.E) – Nassir Tamimi Chartered Accountant||PricewaterhouseCoopers||Abdul Kader Hussarieh and partners||Mejanni & Co. Chartered Accountants and Consultants LLC|
|Thailand||Deloitte & Touche Tohmatsu||PricewaterhouseCoopers||Ernst & Young||KPMG|
|Taiwan||Deloitte||PricewaterhouseCoopers Taiwan||Ernst & Young||KPMG|
|Turkey||DRT Bagimsiz Denetim ve S.M.M. A.S.||Basaran Nas Bagimsiz Denetim ve SMMM A.S.||Güney Bağımsız Denetim ve S.M.M. A.Ş., Kuzey Y.M.M. Denetim A.Ş., Ernst Young Kurumsal Finansman Danışmanlık A.Ş., BEY S.M.M. A.Ş.||Akis Bagimsiz Denetim ve S.M.M. A.S.|
|Uzbekistan||Deloitte Touche Tohmatsu||ASC PricewaterhouseCoopers||Ernst & Young LLC|
|Venezuela||Lara Marambio & Asociados – Deloitte||Espiñeira Pacheco & Asociados – PricewaterhouseCoopers||EY||Rodriguez Velasquez & Asociados – KPMG|
May 23, 2017. About Me. I cannot remember the exact time the manager here at Starbucks Atlantic Terminal said loudly, MELISSA, as I knew she or another barista would. Melissa Manchester. Her name is used as a mantra.
In the mid or late 1970s I saw Melissa Manchester perform live at one of the Jewish resorts, up in the Catskills, I cannot remember which one—Grossingers?
CATSKILL WATER GATE and Apt.5 Auto Folding umbrella, State Street at Third Avenue, Brooklyn YWCA, May 23, 2017
Apt.5 Auto Folding umbrella, State Street at Third Avenue, Brooklyn YWCA, May 23, 2017
BMW (Brave Mormon World) New York license plate number GWU 5802, State Street at Third Avenue, Brooklyn YWCA, May 23, 2017
(Mormon Church of Satan Urban Dictionary, http://www.urbandictionary.com/define.php?term=maestro)
Black umbrellla in front of window, rooms 1104 to 1115 (I live in room 1115), Brooklyn YWCA, May 22, 2017
Melissa is the name of one of the baristas at this Starbucks (Atlantic Terminal), but if I am not mistaken the manager with the thick braid on one shoulder, loudly called the name of a customer, Melissa. I knew the name Melissa would be called loudly here in Starbucks, this morning. No, I’m not psychic. I don’t want to be psychic because Jehovah God condemns all sorcery. I knew the name Melissa would be called because I know, to some extent, how the Mormon Church of Satan operates. When I saw the front page news about the terror attack in Manchester, England, I knew I would hear the name Melissa in which ever Starbucks I went to today though I do not know I would have heard, repeatedly, “Enjoy your morning.” I still sometimes wonder if Mourning is Alonzo’s real surname. Van Morrison is singing Into the Mystic (here at Starbucks Atlantic Terminal Unity music, May 23, 2017, 8:20am). Moondance was one of my very favorite albums. I don’t know what it is about his music or rather his voice that still somewhat holds me captive. It was not my intention to stray from the subject matter.
[Starbucks Atlantic Terminal manager’s hair is on her left shoulder whereas this blond’s hair is blowing on her right shoulder:]
http://www.marketwatch.com/, May 23, 2017
The purpose of this website is to expose the Mormon Church of Satan and all enemies of Jesus Christ the Way the Truth the Life, the Prince of Peace. This website is also the beginning of a presidential campaign to elect Caroline Kennedy President of the United States. I prayed to Jehovah God to please, by means of His son Christ Jesus, please, arrange national events and world events in such a manner such that Caroline Kennedy is elected President of the United States. I know Jehovah God hears my prayer and will answer my prayer because that particular prayer of mine is one of my deepest desires and Jehovah God has promised me that he will satisfy all of my deepest desires. All of the information posted at this website is interconnected; directly connected to the Mormon Church of Satan’s illegal sting operation surrounding Jehovah’s Witnesses worldwide, and me. The illegal sting operation that encompasses every human being on earth, and has resulted in the LEGAL CASE, unlike any other, ever. The LEGAL CASE, headed to The Hague, Netherlands. cc all Mormon attorneys
As the Storm Approaches,
Maintain Your Focus on Jesus!
(Matthew 14:22-34; Hebrews 12:2)
(Concluding talk, Jehovah’s Witnesses Convention 2015, worldwide)