What is Big4?

Big 4 是会计界里俗称的＂四大天王＂
-- Big 4 is the top 4 Grand Accounting Firm in Accountancy Field.
-- PricewaterhouseCooper，Ernst & Young，Deloitte，Klynveld PMG（KPMG）
他们是世界级的大型会计楼。
It is in a form of Partnership and not incorporated Company.

Previously, there are Big 8，after merging and merging，Big 6 left.
Afterwards, Pricewaterhouse merged with Cooper, left Big 5.
In 2001，Arthur Anderson involved in Enron in commit fraud and do fake account，thus went into liquidation and bankrupt.
So, there is only BIG4 available nowadays.