Four international accounting firms in the international arena are by 2010 data: Deloitte(DTT)，revenue$26.578 billion，employing 124，000 people;Price Waterhouse Coopers(PWC)，income of$26.569 billion，employing 116，935 people;Ernst＆Young(Ernst＆Young)，income of$21.3 billion，employing 99，203 people;and KPMG(KPMG)，income of$20.6 billion，employing 93，000.In short，they are called“Big Four”.Their major business is in audit，tax and consultation.

PWC was merged by the original international accounting firm Price Waterhouse and Coopers＆Lybrand in July 1，1998.Now it employs a total of more than 460 partners and more than 12，000 employees in mainland China，China Hong Kong and Singapore.Its major international clients are Exxon，IBM，NTT，Johnson＆Johnson， AT＆T，British Telecom，Dell，Ford，Chevrolet，Compaq Computer and Nokia.

The global revenues of Deloitte Touché Tohmatsu(DTT)for the fiscal year of 2010 is$26.6 billion，surpassing the world's largest accounting firm Price Waterhouse Coopers.In Chinai ts employs more than 8，000 employees and it headquartered in New York，USA.Back in 1917，DTT has recognized the opportunities in China;hence it set up an office in Shanghai which becomes the first of foreign accounting firms to open branches in this dynamic and prosperous city.In 1997，Deloitte combined with the Chinese Special Administrative Region's largest accounting firms—Kwan Wong Tan＆Fong CPA.DTT's major international clients are Microsoft Corporation(Microsoft)，Procter＆Gamble(P＆G)，the U.S.General Motors Corporation(General Motors)，Wo Defen Company(Vodafone)，Chrysler(Chrysler)and so on.Now in Beijing，Chongqing，Dalian，Guangzhou，Hangzhou，Hong Kong，Jinan，Macau，Nanjing，Shanghai，Shenzhen，Suzhou，Tianjin，Wuhan and Xiamen，DTT has a total of 15 branch offices.Deloitte has been exhibited the corporate culture of great concern for human being，which regard the human being as the greatest wealth，attention，and concern.

KPMG has more than 137，000 professionals worldwide，including 8，000 employees in China.The headquarter of KPMG is Amsterdam，the Netherlands.The major international clients of KMPG are U.S.General Electric，Shell，Pfizer，Nestle，Mercedes-Benz，Pepsi，Citibank，etc.KPMG stressed that“lead by example，and be example，of one mind，team spirit”，emphasizing on serious working attitude，hard-working spirit of courage and teamwork with the high pay.

Ernst＆Young(EY)has 135，000 worldwide professionals.The headquarter locates in London，England.Major international clients are Intel，Coca-Cola，Wal-Mart，British Petroleum，Time Warner，Bank of America，McDonald's，and so on.EY advocates“people-oriented”，trying its best to create a good working environment and harmonious relationship among its colleagues，and it also provides training program for the development of its employees.In 1973，Ernst＆Young set up offices in Hong Kong，and became the first international professional services company who was approved by the Chinese government to set up offices in Beijing in 1981.

“Big Four”are known for its high intensity of working labor;however，the rewards are high.In China，the employees in the Big Four are generally divided into five levels，the first level is the general staff，the subordinate level can be further divided into two;the second level is the senior staff，also can be further divided into three levels;third level is the manager，the fourth grade is a senior manager，the fifth grade as a partner.First-year“big four”ordinary people are often referred to as SA1;a year later，he will often referred to as SA2;senior staff often referred to as“S1，S2，S3”.Among them，the manager's monthly salary is of 30，000 Yuan; senior manager is of 50，000 Yuan.The partner earn more，usually they earn more than 1 million each year.