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Netherlands EY, KPMG, PWC 5 Sweden Deloitte, EY, KPMG 5 China PWC 1 3 Finland KPMG, PWC 3 1 Germany PWC 4 Portugal Deloitte and KPMG 4 Canada EY, PWC 3 Denmark Deloitte, PWC 3 France EY, KPMG 3 Hong Kong PWC 1 2 Japan EY, KPMG, PWC 3 Chile Deloitte 1 1 Italy Deloitte 1 1 South Africa Deloitte, KPMG 2 Argentina PWC 1 Austria PWC 1 Belgium EY 1 Greece Deloitte 1 Malaysia 1 Mexico 1 Sri Lanka EY 1 Switzerland PWC 1 United States Deloitte 1 Total 66 34 Exhibit 2 Audit Firms' Use of Assurance Frameworks Assurance Framework Deloitte EY KPMG AICPA 1 Dutch Royal NIVRA 341 ON 1 1 ISAE 3000 8 8 9 ISAE 3000 & AA1000AS 3 4 1 ISAE 3000 & J-SUS 1 NBC to 3000 NP0 01 by IBRAC0N Swedish RevR 6 by FAR 1 2 2 Total 13 16 13 Assurance Framework PWC Thomas Davis & Co.
NIVRA (Koninklijk Nederlands Instituut van Registeraccountants).
Van Oers earned an accounting degree from and is a registered certified public accountant with NIVRA, the Netherlands' professional association of accountants.
Gielen earned an engineering degree in informatics from Hogere Technische School Eindhoven and is a registered certified public accountant with NIVRA, the Netherlands' professional association of accountants.