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PricewaterhouseCoopers (PwC) is one of the world’s largest accounting firms. PwC was formed when Price Waterhouse merged with Coopers & Lybrand in 1998, bypassing then-leader Andersen. With some 770 offices in more than 150 countries, the accountancy provides clients with services in three business lines: assurance (including financial and regulatory reporting), tax, and advisory.