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Ernst & Young

Ernst & Young


Ernst & Young (EY)

Type Industry Founded

Member firms have different legal structures, USA and UK: Limited Liability Partnership Professional services 1989; individual components from 1849

Headquarters London, United Kingdom Area served Key people Services Worldwide Jim Turley (Chairman & CEO) Audit Tax Financial Advisory Consultancy US$21.3 billion (2010) 144,000 (Global) Assurance, Advisory, Tax, Transactions EY.com [3] [2] [1]

Revenue Employees Divisions Website

Ernst & Young (EY) is one of the largest professional services firms in the world and one of the "Big Four" accountancy firms, along with Deloitte, KPMG and PricewaterhouseCoopers (PwC). Ernst & Young is a global organization of member firms in more than 140 countries, headquartered in London, UK.[4] It was ranked by Forbes magazine as the 9th largest private company in the United States in 2010.[5]

History
Early history
Ernst & Young is the result of a series of mergers of ancestor organizations. The oldest originating partnership was founded in 1849 in England as Harding & Pullein.[6] In that year the firm was joined by Frederick Whinney. He was made a partner in 1859 and with his sons in the business it was renamed Whinney Smith & Whinney in 1894.[6]

EY offices in New York

In 1903, the firm of Ernst & Ernst was established in Cleveland by Alwin C. Ernst and his brother Theodore and in 1906 Arthur Young & Co. was set up by the Scotsman Arthur Young in Chicago.[6]

Ernst & Young

As early as 1924 these American firms allied with prominent British firms, Young with Broads Paterson & Co. and Ernst with Whinney Smith & Whinney.[6] In 1979 this led to the formation of Anglo-American Ernst & Whinney, creating the fourth largest accountancy firm in the world.[6] Also in 1979, the European offices of Arthur Young merged with several large local European firms, which became member firms of Arthur Young International.

Mergers
In 1989, the number four firm Ernst & Whinney merged with the then number five, Arthur Young, on a global basis to create Ernst & Young.[7] In October 1997, EY announced plans to merge its global practices with KPMG to create the largest professional services organization in the world, coming on the heels of another merger plan announced in September 1997 by Price Waterhouse and Coopers & Lybrand. The merger plans were abandoned in February 1998 due to client opposition, antitrust issues, cost problems and difficulty of merging the two diverse companies and cultures.[8] EY had built up its consultancy arm heavily during the 1980s and '90s. The U.S. Securities and Exchange Commission and members of the investment community began to raise concerns about potential conflicts of interest between the consulting and auditing work amongst the Big Five and in May 2000, EY was the first of the firms to formally and fully separate its consulting practices via a sale to the French IT services company Cap Gemini for $11 billion, largely in stock, creating the new company of Cap Gemini Ernst & Young, which was later renamed Capgemini.[9]

EY office in London, at More London Place near Tower Bridge

EY offices in Sydney

Recent history
In 2002 EY merged with many of the ex-Arthur Andersen practices around the world, although not those in the UK, China or the Netherlands.[10] In 2006 EY became the only big four to have two member firms in the United States with the inclusion of Mitchell & Titus, LLP, the largest minority owned accounting firm in the United States.[11] [12] In 2011 EY acquired Partake Consulting, an enterprise intelligence firm.[13]

EY offices in Detroit

Ernst & Young

Global structure
EY is the most globally managed of the Big Four firms. EY Global sets global standards and oversees global policy and consistency of service, with client work being performed by its member firms. Each EY member country is organised as part of one of four areas:[14] EMEIA: Europe, Middle East, India and Africa Americas Asia-Pacific Japan Each area has an identical business structure and one management team that is led by an Area Managing Partner is part of the Global Executive board. The aim of this structure is to effectively cater for an increasingly global clientele who have multinational interests.[15]

EY offices in Munich

Services
EY has four main service lines and share of revenues in 2010:[16] Assurance (47%): comprises Financial Audit (core assurance), Fraud Investigation & Dispute Services and Climate Change & Sustainability Services. Advisory Services (17%): consisting of four subservice lines: Actuarial, IT Risk and Assurance, Risk, and Performance Improvement. Tax Services (27%): includes Business Tax Compliance, Human Capital, Indirect Tax, International Tax Services, Tax Accounting & Risk Advisory Services, Transaction Tax. Transaction Advisory Services (TAS) (9%): includes commercial, financial, real estate and tax due diligence, mergers & acquisitions, valuation & business modeling, corporate restructuring and integration services.
EY offices in Toronto

Name and branding


The firm's name arises from the global merger between Ernst & Whinney and Arthur Young in 1989.[6] The motto of the firm is "Quality In Everything We Do".[17]

Staff
The firm was ranked No. 1 in BusinessWeek's annual list of Best Places To Launch a Career for 2008.[18] The firm was ranked No. 44 in the Fortune list of 100 Best Companies to Work For, and the highest among the Big Four, for 2009.[19] The firm was No. 36 in ComputerWorld's 100 Best Places To Work For In IT for 2008.[20] The firm was also placed among the top 50 places in the Where Women Want to Work awards for 2007.[21]

Ernst & Young The firm was named as one of the 10 Best Companies for Working Mothers by Working Mothers magazine in 2006.[22] In April 2009, Reuters reported that Ernst & Young launched an initiative encouraging its staff in China to take 40 days of low-pay leave between July 2009 and June 2010. Those who participate get 20 percent of regular salary plus benefits of full-time employee. It applies to employees in Hong Kong, Macau and mainland China where the firm employs 8,500 in total.[23]

Criticisms
Equitable Life
In April 2004, Equitable Life, a UK life assurance company, sued EY after nearly collapsing following a House of Lords judgement that it had to pay guaranteed annuities held by its policyholders. Equitable claimed that EY neglected its duty as auditor and demanded 2.6bn in compensation. Equitable abandoned the case in September 2005 and each side agreed to pay their own legal costs. EY described the case as "a scandalous waste of time, money and resources for all concerned."[24]

Anglo Irish Bank


In January 2009, in the Anglo Irish Bank hidden loans controversy, EY was criticised by politicians[25] and the shareholders of Anglo Irish Bank for failing to detect large loans to Sean FitzPatrick, its Chairman, during its audits. The share price fell by almost 99% and the Irish Government had to subsequently take full ownership of the Bank, at a cost of 5,500 for every man, woman and child in the country.[26] [27] The then Chief Executive of Financial Regulation at the Central Bank of Ireland told a parliamentary committee that "a lay person would expect that issues of this nature and this magnitude would have been picked up by the external auditors.[28] EY declined to appear before the same committee after receiving legal advice.[29] [30] EY subsequently said their non-appearance was due to wanting not to be part of the media debate around the issue.[31] The Chartered Accountants Regulatory Board appointed John Purcell, former comptroller and auditor general, to investigate into the "circumstances around the issue of inappropriate directors' loans at Anglo Irish"[32] and into the performance of its auditors, EY.[33] [34]

Sons of Gwalia
On 4 September 2009, EY, the former auditors of Sons of Gwalia, agreed to a A$125m settlement over their role in the gold miners collapse in 2004. Ferrier Hodgson, the company's administrator, had claimed EY was negligent over the accounting of gold and dollar hedging contracts. However, EY said that the proposed settlement was not an admission of any liability.[35]

Akai Holdings
On 11 October 2009, EY reached a legal settlement where they agreed to pay US$200 million to the liquidators of Akai Holdings. It was alleged that EY falsified court documents to avoid negligence charges which led to police raiding the Hong Kong office.[36]

Lehman Brothers
The Valukas Report by bankruptcy court examiner, Anton R. Valukas, issued on March 11, 2010,[37] charged that Lehman Brothers engaged in a practice known as repo 105 and that Ernst & Young, Lehman's auditor, was aware of it. New York prosecutors, headed by Governor-elect Andrew Cuomo, announced on 21 December 2010[38] that they have sued the firm for fraud charges related to repo 105 and the collapse of Lehman Brothers. Charles Perkins, a spokesman for the firm said that last audit of Lehman Brothers was for the fiscal year ending November 30, 2007 and that in EY's opinion, Lehmans financial statements for that year were fairly presented in accordance with

Ernst & Young Generally Accepted Accounting Principles (GAAP).[39] [40] [41]

Bally Total Fitness


In December, 2009, Ernst & Young agreed to pay an $8.5 million fine - one of the highest settlements ever paid by an accounting firm - to the Securities and Exchange Commission for its work auditing the books of Bally Total Fitness. The firm agreed to an order that it cease and desist from violating securities laws. Six current and former Ernst partners, including Randy G. Fletchall, the partner in charge of the firms national office, were also sanctioned by the commission in one of its most sweeping actions against auditors involved in a failed audit. Two current Ernst partners who had worked for the national office and been involved with Bally audits, Mark V. Sever and Kenneth W. Peterson, were barred by the S.E.C. from auditing public companies for at least two years. The three former partners named by the commission were Thomas D. Vogelsinger, William J. Carpenter and John M. Kiss. Each was barred from auditing public companies, Vogelsinger for at least nine months, Carpenter for at least two years, and Kiss for at least three years.[42]

Sponsorship
Ernst & Young's publicity activity includes its worldwide Entrepreneur of the Year program, run in 50 countries.[43] EY UK also publicizes itself by sponsoring exhibitions of works by famous artists, such as Czanne, Picasso, Bonnard, Monet, Rodin and Renoir. The most recent of these was Maharaja: the Splendour of India's Royal Courts at the Victoria and Albert Museum.[44] In addition, EY publicizes itself by sponsoring the educational children's show Cyberchase on PBS Kids under the PBS Kids GO! television brand, in an effort to improve mathematics literacy in children.[45] EY sponsors the ITEM club.[46]

Notable current and former employees


Business
Karan Bilimoria, Baron BilimoriaFounder of Cobra Beer Andrew GouldChairman and CEO of Schlumberger (2003present) Ed GrierPresident of the Disneyland Resort (2006present) Chris KubasikCFO of Lockheed Martin (2001present) Sean Wiseventure capital commentator Patricia A. WoertzCEO of Archer Daniels Midland (2006present) Arthur Blankco-founder of Home Depot, owner of the Atlanta Falcons Jim Balsillieco-CEO of Research In Motion (1992present) Michael T. StrianeseCEO of L-3 Communications (2006present)

Ernst & Young

Politics and public service


Jan Peter Balkenende-Prime Minister of the Netherlands (20022010) [47] John B. T. Campbell IIIMember of the U.S. House of Representatives (2005present) Jun ChoiMayor of Edison, New Jersey (2006present) Christopher ChopeMember of the British Parliament (198392; 1997present) Sheila FraserAuditor General of Canada (2001present) Cheryl GillanMember of the British Parliament (1992present) Edward H NtalamiCEO at his Kenyan Capital Markets Authority (2002present) John HowellMember of the British Parliament (2008present) Hugo SchiltzBelgian Senator (19921995) Jeff McWatersMember of the Virginia State Senate (2010present) Tin Pei Ling-Member of Parliament for Marine Parade GRC, Singapore (2011-present)

Other
Kimberly Clarice AikenMiss America 1994 Genevieve Brameauthor Jeff Moss (born c. 1975) founder of the DEF CON and Black Hat technology conferences and member of the Homeland Security Advisory Council

References
[1] Ernst & Young: Jim Turley (http:/ / www. ey. com/ GL/ en/ About-us/ Our-leaders/ Ernst---Young---Global-Executive---Jim-Turley---Biography) [2] Ernst & Young Global Revenues Stall (http:/ / www. accountancyage. com/ aa/ news/ 1808093/ e-y-global-revenues-stall-usd213bnl) [3] http:/ / www. ey. com/ [4] Facts and figures (http:/ / www. ey. com/ UK/ en/ Newsroom/ Facts-and-figures). Retrieved 3 January 2011. [5] "America's Largest Private Companies" (http:/ / www. forbes. com/ lists/ 2010/ 21/ private-companies-10_land. html). Forbes. 2010-11-03. . Retrieved 2011-10-01. [6] Ernst & Young - History (http:/ / www. ey. com/ GL/ en/ About-us/ Our-history) [7] Reports say Arthur Young and Ernst may merge (http:/ / query. nytimes. com/ gst/ fullpage. html?res=950DE2DE1E38F93BA25756C0A96F948260) New York Times, May 1989 [8] Accountancy merger off (http:/ / news. bbc. co. uk/ 1/ hi/ business/ 56509. stm) [9] Cap Gemini to acquire Ernst & Young consulting business (http:/ / query. nytimes. com/ gst/ fullpage. html?res=9503E6D81339F932A35750C0A9669C8B63) New York Times, March 2000 [10] Ernst & Young acquires Anderson India (http:/ / findarticles. com/ p/ articles/ mi_qn4174/ is_20030408/ ai_n12919502) [11] EY: Maintaining a Diverse Culture (http:/ / www. ey. com/ US/ en/ About-us/ Our-people/ About-us-recruiting-minority-recruiting-diversity) [12] Mitchell & Titus Joins Ernst & Young Global as a Member Firm (http:/ / www. prnewswire. com/ news-releases/ mitchell--titus-joins-ernst--young-global-as-a-member-firm-53354547. html) [13] E&Y acquires enterprise intelligence firm (http:/ / www. vrl-financial-news. com/ logon. aspx?pagedenied=22992) [14] Ernst & Young consolidates global structure (http:/ / www. webcpa. com/ news/ 27572-1. html) [15] Ernst & Young Inside Buzz Profile (http:/ / www. insidebuzz. co. uk/ accounting/ ernst-young/ graduate-career) [16] Ernst & Young Global Revenues Stall (http:/ / www. accountancyage. com/ aa/ news/ 1808093/ e-y-global-revenues-stall-usd213bn) [17] Ernst & Young Website (http:/ / www. ey. com) [18] BusinessWeek: The Best Places to Launch a Career (http:/ / images. businessweek. com/ ss/ 08/ 09/ 0904_first_jobs/ 1. htm) [19] Ernst & Young LLP named to FORTUNEs 100 Best Companies to Work For list for the 12th year in a row (http:/ / www. ey. com/ US/ en/ Newsroom/ News-releases/ Ernst-and-Young-LLP-named-to-FORTUNE-100-Best-Companies-to-Work-For-list-for-the-12th-year-in-a-row) [20] ComputerWorld: 100 Best Places To Work For In IT (https:/ / www. computerworld. com/ action/ article. do?command=viewArticleBasic& articleId=318958/ ) [21] Times-on-line: Where women want to work (http:/ / www. timesonline. co. uk/ tol/ life_and_style/ career_and_jobs/ top_50_women/ table/ ) [22] Working Mother (http:/ / www. workingmother. com/ web?service=direct/ 1/ ViewArticlePage/ dlinkFullArticle& sp=88& sp=94) [23] George Chen (2009-04-16). "Ernst & Young China staff to take low-pay leave" (http:/ / uk. reuters. com/ article/ idUKHKG25976420090416). Reuters. .

Ernst & Young


[24] BBC News (2005). Equitable drops High Court action (http:/ / news. bbc. co. uk/ 1/ hi/ business/ 4271048. stm). Retrieved 26 August 2006. [25] Where were the auditors? (http:/ / www. shane-ross. ie/ archives/ 456/ where-were-the-auditors/ ) [26] The Cost of Anglo-Irish Bank (http:/ / www. irishtimes. com/ newspaper/ opinion/ 2010/ 0812/ 1224276632260. html) [27] Anglo's board and auditors criticised at egm Shareholders told Kyle Swartzlander owed bank a total of 129m in 2007 (http:/ / www. irishtimes. com/ newspaper/ ireland/ 2009/ 0117/ 1232059657178. html) [28] FitzPatrick Anglo loans were more than 87m (http:/ / www. irishtimes. com/ newspaper/ frontpage/ 2009/ 0114/ 1231738222989. html) [29] Anglo's external auditors decline to appear before oireachtas committee (http:/ / www. independent. ie/ breaking-news/ national-news/ anglos-external-auditors-decline-to-appear-before-oireachtas-committee-1624797. html) [30] RTE News (http:/ / www. rte. ie/ news/ 2009/ 0202/ anglo-business. html) [31] Ernst & Young 'proud' of their work with Anglo (http:/ / www. independent. ie/ business/ irish/ ernst--young-proud-of-their-work-with-anglo-1937645. html) [32] Drumm resigns as chief executive of Anglo Irish (http:/ / www. irishtimes. com/ newspaper/ breaking/ 2008/ 1219/ breaking13. html?via=mr) [33] "Press Release Further appointments for Purcell" (https:/ / www. carb. ie/ en/ Public-Communications/ Press-Releases/ Statement-by-the-CARB/ ). Chartered Accountants Regulatory Board. 2009-03-25. . [34] "Accountancy watchdog seeks to widen inquiry into Anglo Irish" (http:/ / www. accountancyage. com/ accountancyage/ news/ 2239257/ accountancy-watchdog-seeks). 2009-03-26. . Retrieved 2010-03-01. [35] Ernst &Young agrees to $125m Sons of Gwalia settlement (http:/ / au. news. yahoo. com/ thewest/ a/ -/ breaking/ 5912273/ e-y-agrees-to-125m-sons-of-gwalia-settlement/ ) The West Australian, published: 4 September 2009, accessed: 4 September 2009

[36] "Ernst & Youngs US$200m snag" (http:/ / docs. google. com/ gview?a=v& q=cache:nj1xrpgaQgUJ:www. borrelliwalsh. com/ documents/ News2009101202. pdf+ ernst+ & + young's+ us$200m+ snag& hl=en& gl=us& pid=bl& srcid=ADGEESg-WcdZqa1k6kMWhNMFFBEBgTlJKu2lSy2KyKJzPrydqbCemyf4fzRfZlrB0ETSVmWSArFF13K07PghIKRKwaDUxMyVJqxvSWIQE_S2tjW sig=AFQjCNGaklnFISzUZLCrWbAe0vEB3oQzVw). South China Morning Post. 12 October 2009. . Retrieved 12 October 2009. [37] Lehman Directors did not breach duties examiner finds (http:/ / dealbook. blogs. nytimes. com/ 2010/ 03/ 11/ lehman-directors-did-not-breach-duties-examiner-finds/ #reports) [38] Attorney General Cuomo sues Ernst & Young for assisting Lehman Brothers in financial fraud (http:/ / www. ag. ny. gov/ media_center/ 2010/ dec/ dec21a_10. html), State of New York, Office of the Attorney General, Media Center, 21 December 2010 [39] Lehman Cooked Books before Collapse, Report Finds (http:/ / www. cbsnews. com/ 8301-503983_162-20000341-503983. html) [40] Court-Appointed Lehman Examiner Unveils Report (http:/ / dealbook. blogs. nytimes. com/ 2010/ 03/ 11/ lehman-directors-did-not-breach-duties-examiner-finds/ ) [41] Lehman smoking gun leaves E&Y facing questions (http:/ / www. accountancyage. com/ accountancyage/ news/ 2259670/ y-face-questions-lehman-audit) [42] Norris, Floyd (December 18, 2009). "Ernst to Pay the S.E.C. $8.5 Million" (http:/ / www. nytimes. com/ 2009/ 12/ 18/ business/ 18audit. html?pagewanted=print). The New York Times. . Retrieved April 21, 2011. [43] Ernst & Young Entrepreneur of the Year Awards (http:/ / www. ey. com/ US/ en/ About-us/ Entrepreneur-Of-The-Year/ US_EOY_Regional_Programs_Overview) [44] Maharaja: the Splendour of India's Royal Courts (http:/ / www. vam. ac. uk/ microsites/ maharaja/ ) [45] Cyberchase - PBS Kids (http:/ / pbskids. org/ cyberchase) Official PBS Kids Website with corporate sponsorships. [46] Ernst & Young Item Club appoints new Chief Economist (http:/ / www. prnewswire. co. uk/ cgi/ news/ release?id=44555) [47] (Dutch) Former Dutch PM to be partner in accountancy firm (http:/ / www. bloomberg. com/ news/ 2011-01-31/ former-dutch-pm-to-be-partner-in-accountancy-firm. html)

External links
Ernst & Young global website (http://www.ey.com) Ernst & Young - Company Information (http://www.whatsalary.com/us/salary/ERNST-YOUNG-C26143. htm)

Article Sources and Contributors

Article Sources and Contributors


Ernst & Young Source: http://en.wikipedia.org/w/index.php?oldid=436867534 Contributors: *drew, ATX-NL, Aasim.Kaker, Abdullais4u, Abhey Yograj, Adam sk, AdrianLebherz, Aikclaes, Akshaysesh, Alansohn, Alast0r, AlexandergordonNYC, Alison9, Allstar86, AlphaBetaDeltaTheta, Aniruddh77, Arboubou, Arif Nota, Ark25, Arpingstone, Astrotrain, Auditrix, Av99, BIG4PAPA, BLM Platinum, Benjamin Dominic, BhamAla, Bizguy84, Blackcaps, Bobo192, Bombastus, Boothy443, Brio-En, Bruceal5, Bryan Derksen, Byrneskin, CLW, Calistemon, Camryn, CaribDigita, Catch22inmypants, Ceorl, CharlotteWebb, Chris the speller, Chrisy8565, Clipper471, Codf1977, Coherers, Cointyro, Colonies Chris, CommonsDelinker, Coolcanadian86, Crzrussian, Cyphereng, DH85868993, DMackay, DWR, DallasMavs83, DanKeshet, Darkdaedra, DavidLevinson, Ddd0dd, DocWatson42, DocendoDiscimus, Dormskirk, Dougjiang, Dragomiloff, Dwaivkiid, EECavazos, ESkog, Eddiehosa, Edward321, EdwinHJ, Egfrank, El C, Emerson7, Encyo, Enflurane, EoGuy, Escape Orbit, Eustress, Exert, Fayenatic london, Firsfron, Flubeca, Fraudy, Gaius Cornelius, GazMan7, Geekjim, Gerardmags, Gilliam, Glennfcowan, Glic16, Gobonobo, Greenshed, GregorB, GroveGuy, Guat6, Gypsydoctor, HaeB, Handicapper, Harro5, Hasek is the best, Hmains, HoldToAccount, Hooperbloob, Httan1, Ian Pitchford, Igoldste, Improv, Ixfd64, J briant, J.delanoy, JNW, Jamcib, Jauerback, Jay, JayJasper, Jerryseinfeld, Jkeene, Jlin, Johnsm2, Jon186, Julwin, Kateweb, Kbkphx, Kkm010, Km2065, Kmw2700, Kross, Kuru, Kyle1278, L30133189l, LA2, Leszek Jaczuk, LilHelpa, Louis561, M-le-mot-dit, MB thumbarger, MBisanz, MFPrice1, Malcolmriver, Mark, Martpol, Mas 18 dl, Masi27185, Mclubp, Mhockey, Michaeldsuarez, Miglate, Mouse Nightshirt, MrOllie, Narzos, Neilc, Newsi, Nihalferns, Nikai, Nnatmc2007, No barometer of intelligence, Nopira, North wiki, Nstse, Nuttycoconut, OCNative, Ocaasi, Ohnoitsjamie, Ohthelameness, Olivier, Omarfaruk, One, Oo64eva, Opjohnboy24, Ottawahitech, Outjet, PaulinSaudi, Perohanych, Phaldo, Pilcrow, Pixi Uno, Plissken170, Plumbie, Ppntori, QuantumEleven, Quidam65, Razbox, Rehman, Rich Farmbrough, Rlendog, Robert K S, Rossami, Rror, Ryan Postlethwaite, SEANBROSNAN, SP-KP, Saarsaether, Salavat, Schonbrunn, Selkem, Shayanshaukat, Sherool, Shimmera, SirIsaacBrock, Slider784, Smalaveetil, Snareek, Street07, Sunilamg, Surfsong12, Sveinunglarsen, Svick, Swijaya, THEunique, Tevildo, The Baroness of Morden, The wub, Thehelpfulone, Thehumpties, Theorb, Thomas Paine1776, Tmaty, TomB123, Trident13, Twsx, Ulric1313, VAwebteam, Vargklo, Vendettax, Venky2007, VodkaJazz, Voyagerfan5761, Waggers, Wallstboy, Warpozio, WhisperToMe, WikiLaurent, Wikidea, Wikycj, Wjhonson, Woody, Xnatedawgx, Yamanam, Yug, Zigzig20s, Zoicon5, 925 anonymous edits

Image Sources, Licenses and Contributors


Image:Ernst&young logo.svg Source: http://en.wikipedia.org/w/index.php?title=File:Ernst&young_logo.svg License: Public Domain Contributors: Copyrights & trademarks owned by Ernst & Young; Original uploader was Vargklo at en.wikipedia File:Decrease2.svg Source: http://en.wikipedia.org/w/index.php?title=File:Decrease2.svg License: Public Domain Contributors: Sarang Image:SDC10710.JPG Source: http://en.wikipedia.org/w/index.php?title=File:SDC10710.JPG License: Creative Commons Attribution-Sharealike 3.0 Contributors: Quentin Michon Image:River.thames.viewfromtowerbridge.london.arp.jpg Source: http://en.wikipedia.org/w/index.php?title=File:River.thames.viewfromtowerbridge.london.arp.jpg License: Public Domain Contributors: Arpingstone, Bhoeble, Korrigan, 1 anonymous edits Image:Latitude Sydney.jpg Source: http://en.wikipedia.org/w/index.php?title=File:Latitude_Sydney.jpg License: Creative Commons Attribution-Sharealike 2.5 Contributors: Arpingstone, GeorgHH, Randwicked, Spellcast, Verne Equinox Image:MichiganSoldiersSailors.jpg Source: http://en.wikipedia.org/w/index.php?title=File:MichiganSoldiersSailors.jpg License: Creative Commons Attribution-ShareAlike 3.0 Unported Contributors: Mikerussell Image:Ernst and Young in Munchen.jpg Source: http://en.wikipedia.org/w/index.php?title=File:Ernst_and_Young_in_Munchen.jpg License: Creative Commons Attribution-Sharealike 3.0 Contributors: Masi27185 (talk) Image:Ernst & Young Tower.JPG Source: http://en.wikipedia.org/w/index.php?title=File:Ernst_&_Young_Tower.JPG License: Creative Commons Attribution-Sharealike 3.0 Contributors: SimonP

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