Introduction
In the world of finance and corporate governance, auditors play a crucial role in ensuring the accuracy and reliability of a company’s financial statements. For S&P 500 companies, the choice of auditor can significantly impact investor confidence and market perception. This article delves into the distribution of auditors among S&P 500 companies, highlighting the dominance of the ‘Big Four’ accounting firms and providing insights into the financial auditing landscape.
The Dominance of the ‘Big Four’ Accounting Firms
The ‘Big Four’ accounting firms—Ernst & Young LLP, PricewaterhouseCoopers LLP (PwC), Deloitte & Touche LLP, and KPMG LLP—dominate the auditing landscape for S&P 500 companies. These firms are renowned for their expertise, global reach, and comprehensive service offerings. Let’s take a closer look at the distribution of these auditors among S&P 500 companies:
- Ernst & Young LLP (EY)
- Number of Companies Audited: 156
- Key Clients: Apple Inc., Alphabet Inc., Amazon.com, Inc.
- PricewaterhouseCoopers LLP (PwC)
- Number of Companies Audited: 150
- Key Clients: 3M Company, Adobe Inc., Airbnb, Inc.
- Deloitte & Touche LLP
- Number of Companies Audited: 108
- Key Clients: Air Products and Chemicals, Inc., American Express Company, The Boeing Company
- KPMG LLP
- Number of Companies Audited: 74
- Key Clients: Accenture plc, Advanced Micro Devices, Inc., Applied Materials, Inc.
Other Notable Auditors
While the ‘Big Four’ firms dominate the market, other auditors also play a significant role in the S&P 500 landscape:
- Grant Thornton LLP
- Number of Companies Audited: 6
- BDO USA
- Number of Companies Audited: 1
The following table presents a comprehensive list of S&P 500 companies along with their respective auditors. This information not only highlights the auditing firms entrusted with the financial scrutiny of some of the largest corporations but also offers insights into the distribution of auditing responsibilities across the industry. Notably, the Big Four accounting firms—PricewaterhouseCoopers (PwC), Deloitte, Ernst & Young (EY), and KPMG—along with Grant Thornton and BDO USA, dominate the audit market for S&P 500 companies
| Company | Principal Address | Ticker | Auditor | Auditor Location |
|---|---|---|---|---|
| 3M Company | 3M Center, St. Paul, Minnesota | MMM | PricewaterhouseCoopers LLP | Minneapolis, Minnesota |
| A. O. Smith Corporation | 11270 West Park Place, Milwaukee, Wisconsin | AOS | Ernst & Young LLP | Milwaukee, Wisconsin |
| Abbott Laboratories | 100 Abbott Park Road, Abbott Park, Illinois | ABT | Ernst & Young LLP | Chicago, Illinois |
| AbbVie Inc. | 1 North Waukegan Road, North Chicago, Illinois | ABBV | Ernst & Young LLP | Chicago, Illinois |
| Accenture plc | 1 Grand Canal Square, Dublin | ACN | KPMG LLP | Chicago, Illinois |
| Adobe Inc. | 345 Park Avenue, San Jose, California | ADBE | KPMG LLP | Santa Clara, California |
| Advanced Micro Devices, Inc. | 2485 Augustine Drive, Santa Clara, California | AMD | Ernst & Young LLP | San Jose, California |
| AES Corporation | 4300 Wilson Boulevard, Arlington,, Virginia | AES | Ernst & Young LLP | Tysons, Virginia |
| Aflac Incorporated | 1932 Wynnton Road, Columbus,, Georgia | AFL | KPMG LLP | Atlanta, Georgia |
| Agilent Technologies, Inc. | 5301 Stevens Creek Blvd., Santa Clara,, California | A | PricewaterhouseCoopers LLP | San Jose, California |
| Air Products and Chemicals, Inc. | 1940 Air Products Boulevard, Allentown, Pennsylvania | APD | Deloitte & Touche LLP | Philadelphia, Pennsylvania |
| Airbnb, Inc. | 888 Brannan Street, San Francisco, California | ABNB | PricewaterhouseCoopers LLP | San Francisco, California |
| Akamai Technologies, Inc. | 145 Broadway, Cambridge, Massachusetts | AKAM | PricewaterhouseCoopers LLP | Boston, Massachusetts |
| Albemarle Corporation | 4250 Congress Street, Suite 900, Charlotte, North Carolina | ALB | PricewaterhouseCoopers LLP | Charlotte, North Carolina |
| Alexandria Real Estate Equities, Inc. | 26 North Euclid Avenue, Pasadena, California | ARE | Ernst & Young LLP | Los Angeles, California |
| Align Technology, Inc. | 410 North Scottsdale Road, Suite 1300, Tempe, Arizona | ALGN | PricewaterhouseCoopers LLP | San Jose, California |
| Allergan plc | Block D, Dublin 2 | ALLE | PricewaterhouseCoopers LLP | Indianapolis, Indiana |
| Alliant Energy Corporation | 4902 N. Biltmore Lane, Madison, Wisconsin | LNT | Deloitte & Touche LLP | Milwaukee, Wisconsin |
| Allstate Corporation | 3100 Sanders Road, Northbrook, Illinois | ALL | Deloitte & Touche LLP | Chicago, Illinois |
| Alphabet Inc. | 1600 Amphitheatre Parkway, Mountain View, CA | GOOG | Ernst & Young LLP | San Jose, California |
| Altria Group, Inc. | 6601 West Broad Street,, Richmond,, Virginia | MO | PricewaterhouseCoopers LLP | Richmond, Virginia |
| Amazon.com, Inc. | 410 Terry Avenue North, Seattle, Washington | AMZN | Ernst & Young LLP | Seattle, Washington |
| Amcor plc | 83 Tower Road North, Warmley, Bristol | AMCR | PricewaterhouseCoopers AG | Zurich, Switzerland |
| Ameren Corporation | 1901 Chouteau Avenue, St. Louis, Missouri | AEE | PricewaterhouseCoopers LLP | St. Louis, Missouri |
| American Electric Power Company, Inc. | 1 Riverside Plaza,, Columbus,, Ohio | AEP | PricewaterhouseCoopers LLP | Columbus, Ohio |
| American Express Company | 200 Vesey Street, New York, New York | AXP | PricewaterhouseCoopers LLP | New York, New York |
| American International Group, Inc. | 1271 Avenue of the Americas, New York, New York | AIG | PricewaterhouseCoopers LLP | New York, New York |
| American Tower Corporation | 11, Boston, Massachusetts | AMT | Deloitte & Touche LLP | Boston, Massachusetts |
| American Water Works Company, Inc. | 1 Water Street, Camden, NJ | AWK | PricewaterhouseCoopers LLP | Philadelphia, Pennsylvania |
| Ameriprise Financial, Inc. | 1099 Ameriprise Financial Center, Minneapolis, Minnesota | AMP | PricewaterhouseCoopers LLP | Minneapolis, Minnesota |
| AMETEK, Inc. | 1100 Cassatt Road, Berwyn, Pennsylvania | AME | Ernst & Young LLP | Philadelphia, Pennsylvania |
| Amgen Inc. | One Amgen Center Drive, Thousand Oaks, California | AMGN | Ernst & Young LLP | Los Angeles, California |
| Amphenol Corporation | 358 Hall Avenue, Wallingford, Connecticut | APH | Deloitte & Touche LLP | Hartford, Connecticut |
| Analog Devices, Inc. | One Analog Way,, Wilmington,, MA | ADI | Ernst & Young LLP | Boston, Massachusetts |
| ANSYS, Inc. | 2600 ANSYS Drive,, Canonsburg,, PA | ANSS | Deloitte & Touche LLP | Pittsburgh, Pennsylvania |
| Aon plc | Metropolitan Building, James Joyce Street, Dublin 1 | AON | Ernst & Young LLP | Chicago, Illinois |
| APA Corporation | One Post Oak Central, 2000 Post Oak Boulevard, Suite 100, Houston, Texas | APA | Ernst & Young LLP | Houston, Texas |
| Apple Inc. | One Apple Park Way, Cupertino, California | AAPL | Ernst & Young LLP | San Jose, California |
| Applied Materials, Inc. | 3050 Bowers Avenue, Santa Clara, California | AMAT | KPMG LLP | Santa Clara, California |
| Aptiv PLC | 5 Hanover Quay, Dublin | APTV | Ernst & Young LLP | Detroit, Michigan |
| Arch Capital Group Ltd. | Waterloo House, Ground Floor, Pembroke | ACGL | PricewaterhouseCoopers LLP | New York, New York |
| Archer-Daniels-Midland Company | 77 West Wacker Drive, Suite 4600, Chicago,, IL | ADM | Ernst & Young LLP | Saint Louis, Missouri |
| Arista Networks, Inc. | 5453 Great America Parkway, Santa Clara, California | ANET | Ernst & Young LLP | San Mateo, California |
| Arthur J. Gallagher & Co. | 2850 Golf Road, Rolling Meadows, Illinois | AJG | Ernst & Young LLP | Chicago, Illinois |
| Assurant, Inc. | 260 Interstate North Circle SE, Atlanta, Georgia | AIZ | PricewaterhouseCoopers LLP | New York, New York |
| AT&T Inc. | 208 S. Akard St., Dallas, Texas | T | Ernst & Young LLP | Dallas, Texas |
| Atmos Energy Corporation | 1800 Three Lincoln Centre, Dallas, Texas | ATO | Ernst & Young LLP | Dallas, Texas |
| Autodesk, Inc. | One Market Street, Ste. 400, San Francisco,, California | ADSK | Ernst & Young LLP | San Francisco, California |
| Automatic Data Processing, Inc. | One ADP Boulevard, Roseland,, NJ | ADP | Deloitte & Touche LLP | Morristown, New Jersey |
| AutoZone, Inc. | 123 South Front Street, Memphis, Tennessee | AZO | Ernst & Young LLP | Memphis, Tennessee |
| AvalonBay Communities, Inc. | 4040 Wilson Blvd., Suite 1000, Arlington, Virginia | AVB | Ernst & Young LLP | Tysons, Virginia |
| Avery Dennison Corporation | 8080 Norton Parkway, Mentor, Ohio | AVY | PricewaterhouseCoopers LLP | Los Angeles, California |
| Axon Enterprise, Inc. | 17800 North 85th Street, Scottsdale, Arizona | AXON | GRANT THORNTON LLP | Phoenix, Arizona |
| Baker Hughes Company | 575 N. Dairy Ashford Rd.,, Houston,, Texas | BKR | KPMG LLP | Houston, Texas |
| Ball Corporation | 9200 West 108thCircle, Westminster, Colorado | BALL | PricewaterhouseCoopers LLP | Denver, Colorado |
| Bank of America Corporation | 100 N. Tryon Street, Charlotte, North Carolina | BAC | PricewaterhouseCoopers LLP | Charlotte, North Carolina |
| The Bank of New York Mellon Corporation | 240 Greenwich Street, New York, New York | BK | KPMG LLP | Auditor Location not found. |
| Bath & Body Works, Inc. | Three Limited Parkway,, Columbus,, Ohio | BBWI | Ernst & Young LLP | Grandview Heights, Ohio |
| Baxter International Inc. | One Baxter Parkway,, Deerfield,, Illinois | BAX | PricewaterhouseCoopers LLP | Chicago, Illinois |
| Becton, Dickinson and Company | 1 Becton Drive,, Franklin Lakes,, New Jersey | BDX | Ernst & Young LLP | New York, New York |
| Berkshire Hathaway Inc. | 3555 Farnam Street, Omaha, Nebraska | BRKA | Deloitte & Touche LLP | Omaha, Nebraska |
| Best Buy Co., Inc. | 7601 Penn Avenue South, Richfield, Minnesota | BBY | Deloitte & Touche LLP | Minneapolis, Minnesota |
| Bio-Techne Corporation | 614 McKinley Place N.E., Minneapolis, MN | TECH | KPMG LLP | Minneapolis, Minnesota |
| Biogen Inc. | 225 Binney Street, Cambridge, MA | BIIB | PricewaterhouseCoopers LLP | Boston, Massachusetts |
| BlackRock, Inc. | 50 Hudson Yards, New York, NY | BLK | Deloitte & Touche LLP | New York, New York |
| Block, Inc. | 345 Park Avenue, New York, New York | SQ | Deloitte & Touche LLP | New York |
| The Boeing Company | 929 Long Bridge Drive, Arlington,, VA | BA | Deloitte & Touche LLP | Chicago, Illinois |
| Booking Holdings Inc. | 800 Connecticut Avenue, Norwalk, Connecticut | BKNG | Deloitte & Touche LLP | Stamford, Connecticut |
| BorgWarner Inc. | 3850 Hamlin Road, Auburn Hills, Michigan | BWA | PricewaterhouseCoopers LLP | Detroit, Michigan |
| Boston Scientific Corporation | 300 Boston Scientific Way, Marlborough, Massachusetts | BSX | Ernst & Young LLP | Boston, Massachusetts |
| Bristol-Myers Squibb Company | Route 206 & Province Line Road, Princeton, New Jersey | BMY | Deloitte & Touche LLP | Morristown, New Jersey |
| Broadcom Inc. | 3421 Hillview Ave, Palo Alto,, CA | AVGO | PricewaterhouseCoopers LLP | San Jose, California |
| Broadridge Financial Solutions, Inc. | 5 DAKOTA DRIVE, LAKE SUCCESS, New York | BR | Deloitte & Touche LLP | New York, New York |
| Brown & Brown, Inc. | 300 North Beach Street, Daytona Beach, FL | BRO | Deloitte & Touche LLP | Tampa, Florida, United States of America |
| Brown-Forman Corporation | 850 Dixie Highway, Louisville,, Kentucky | BFB | Ernst & Young LLP | Louisville, Kentucky |
| Builders FirstSource, Inc. | 6031 Connection Drive, Irving, Texas | BLDR | PricewaterhouseCoopers LLP | Dallas, Texas |
| Bunge Limited | Route de Florissant 13, Geneva | BG | Deloitte & Touche LLP | St. Louis, Missouri |
| Boston Properties, Inc. | Prudential Center, 800 Boylston Street, Suite 1900, Boston, Massachusetts | BXP | PricewaterhouseCoopers LLP | Boston, Massachusetts |
| C.H. Robinson Worldwide, Inc. | 14701 Charlson Road, Eden Prairie, Minnesota | CHRW | Deloitte & Touche LLP | Minneapolis, Minnesota |
| Cadence Design Systems, Inc. | 2655 Seely Avenue, Building 5,, San Jose,, California | CDNS | PricewaterhouseCoopers LLP | San Jose, California |
| Caesars Entertainment, Inc. | 100 West Liberty Street, Reno, Nevada | CZR | Deloitte & Touche LLP | Las Vegas, Nevada |
| Camden Property Trust | 11 Greenway Plaza, Suite 2400, Houston,, Texas | CPT | Deloitte & Touche LLP | Houston, Texas |
| Campbell Soup Company | 1 Campbell Place, Camden, New Jersey | CPB | PricewaterhouseCoopers LLP | Philadelphia, Pennsylvania |
| Capital One Financial Corporation | 1680 Capital One Drive,, McLean,, Virginia | COF | Ernst & Young LLP | Tysons, Virginia |
| Cardinal Health, Inc. | 7000 Cardinal Place, Dublin, Ohio | CAH | Ernst & Young LLP | Grandview Heights, Ohio |
| CarMax, Inc. | 12800 Tuckahoe Creek Parkway, Richmond,, Virginia | KMX | KPMG LLP | Richmond, VA |
| Carnival Corporation & plc | 3655 N.W. 87th Avenue, Miami,, Florida | CCL | PricewaterhouseCoopers LLP | Miami, Florida |
| Carrier Global Corporation | 13995 Pasteur Boulevard, Palm Beach Gardens, Florida | CARR | PricewaterhouseCoopers LLP | Miami, Florida |
| Catalent, Inc. | 14 Schoolhouse Road, Somerset,, New Jersey | CTLT | Grant Thornton LLP | New York, New York |
| Caterpillar Inc. | 5205 N. O’Connor Boulevard,, Irving,, Texas | CAT | PricewaterhouseCoopers LLP | Dallas, Texas |
| Cboe Global Markets, Inc. | 433 West Van Buren Street, Chicago, Illinois | CBOE | KPMG LLP | Kansas City, Missouri |
| CBRE Group, Inc. | 2100 McKinney Avenue, Dallas, Texas | CBRE | KPMG LLP | Los Angeles, California |
| CDW Corporation | 200 N. Milwaukee Avenue, Vernon Hills, Illinois | CDW | Ernst & Young LLP | Chicago, Illinois |
| Celanese Corporation | 222 W. Las Colinas Blvd., Suite 900N, Irving, TX | CE | KPMG LLP | Dallas, TX |
| CoreSite Realty Corporation | 1 West First Avenue, Conshohocken,, PA | COR | Ernst & Young LLP | Philadelphia, Pennsylvania |
| Centene Corporation | 7700 Forsyth Boulevard, St. Louis,, Missouri | CNC | KPMG LLP | St. Louis, MO |
| CenterPoint Energy, Inc. | 1111 Louisiana, Houston,, Texas | CNP | Deloitte & Touche LLP | Houston, Texas |
| CF Industries Holdings, Inc. | 2375 Waterview Drive, Northbrook, Illinois | CF | KPMG LLP | Chicago, IL |
| Charles River Laboratories International, Inc. | 251 Ballardvale Street, Wilmington, Massachusetts | CRL | PricewaterhouseCoopers LLP | Boston, Massachusetts |
| The Charles Schwab Corporation | 3000 Schwab Way, Westlake, TX | SCHW | Deloitte & Touche LLP | Dallas, TX |
| Charter Communications, Inc. | 400 Washington Blvd., Stamford, Connecticut | CHTR | KPMG LLP | St. Louis, MO |
| Chevron Corporation | 6001 Bollinger Canyon Road, San Ramon, California | CVX | PricewaterhouseCoopers LLP | San Francisco, California |
| Chipotle Mexican Grill, Inc. | 610 Newport Center Drive, Newport Beach, CA | CMG | Ernst & Young LLP | Irvine, California |
| Chubb Limited | Baerengasse 32, Zurich | CB | PricewaterhouseCoopers LLP | Philadelphia, PA |
| Church & Dwight Co., Inc. | 500 Charles Ewing Boulevard, Ewing, NJ | CHD | Deloitte & Touche LLP | Morristown, NJ |
| The Cigna Group | 900 Cottage Grove Road, Bloomfield, Connecticut | CI | PricewaterhouseCoopers LLP | Hartford, Connecticut |
| Cincinnati Financial Corporation | 6200 S. Gilmore Road, Fairfield, Ohio | CINF | Deloitte & Touche LLP | Cincinnati, Ohio |
| Cintas Corporation | 6800 Cintas Boulevard, Cincinnati,, Ohio | CTAS | Ernst & Young LLP | Cincinnati, Ohio |
| Cisco Systems, Inc. | 170 West Tasman Drive, San Jose,, California | CSCO | PricewaterhouseCoopers LLP | San Jose, California |
| Citigroup Inc. | 388 Greenwich Street,, New York, NY | C | KPMG LLP | New York, New York |
| Citizens Financial Group, Inc. | One Citizens Plaza, Providence, RI | CFG | Deloitte & Touche LLP | Boston, Massachusetts |
| The Clorox Company | 1221 Broadway, Oakland, California | CLX | Ernst & Young LLP | San Francisco, California |
| CME Group Inc. | 20 South Wacker Drive, Chicago, Illinois | CME | Ernst & Young LLP | Chicago, Illinois |
| CMS Energy Corporation | One Energy Plaza, Jackson, Michigan | CMS | PricewaterhouseCoopers LLP | Detroit, Michigan |
| The Coca-Cola Company | One Coca-Cola Plaza, Atlanta,, Georgia | KO | Ernst & Young LLP | Atlanta, Georgia |
| Cognizant Technology Solutions Corporation | 300 Frank W. Burr Blvd., Teaneck, New Jersey | CTSH | PricewaterhouseCoopers LLP | New York, New York |
| Colgate-Palmolive Company | 300 Park Avenue, New York,, New York | CL | PricewaterhouseCoopers LLP | New York, New York |
| Comcast Corporation | One Comcast Center, Philadelphia, PA | CMCSA | Deloitte & Touche LLP | Philadelphia, Pennsylvania |
| Toyota Motor Corporation | 222 W. Merchandise Mart Plaza, Suite 1300, Chicago, Illinois | TMB | KPMG LLP | Omaha, Nebraska |
| ConocoPhillips | 925 N. Eldridge Parkway, Houston, TX | COP | Ernst & Young LLP | Houston, Texas |
| Consolidated Edison, Inc. | 4 Irving Place,, New York,, New York | ED | PricewaterhouseCoopers LLP | New York, New York |
| Constellation Brands, Inc. | 207 High Point Drive, Victor, New York | STZ | KPMG LLP | Rochester, New York |
| Constellation Energy Corporation | 1310 Point Street, Baltimore, Maryland | CEG | PricewaterhouseCoopers LLP | Baltimore, Maryland |
| The Cooper Companies, Inc. | 6101 Bollinger Canyon Road, San Ramon, California | COO | KPMG LLP | San Francisco, CA |
| Corning Incorporated | One Riverfront Plaza, Corning, New York | GLW | PricewaterhouseCoopers LLP | New York, New York |
| Fleetcor Technologies, Inc. | 3280 Peachtree Road, Suite 2400,, Atlanta,, Georgia | FLT | Ernst & Young LLP | Atlanta, Georgia |
| Corteva, Inc. | 9330 Zionsville Road,, Indianapolis,, Indiana | CTVA | PricewaterhouseCoopers LLP | Philadelphia, Pennsylvania |
| CoStar Group, Inc. | 1331 L Street, NW, Washington,, DC | CSGP | Ernst & Young LLP | Tysons, Virginia |
| Costco Wholesale Corporation | 999 Lake Drive, Issaquah, WA | COST | KPMG LLP | Seattle, WA |
| Cognizant Technology Solutions Corporation | Three Memorial City Plaza, Houston, Texas | COG | PricewaterhouseCoopers LLP | Houston, Texas |
| CrowdStrike Holdings, Inc. | 206 E. 9th Street, Austin, Texas | CRWD | PricewaterhouseCoopers LLP | San Jose, California |
| Crown Castle Inc. | 8020 Katy Freeway, Houston, Texas | CCI | PricewaterhouseCoopers LLP | Pittsburgh, Pennsylvania |
| CSX Corporation | 500 Water Street, Jacksonville, FL | CSX | Ernst & Young LLP | Jacksonville, Florida |
| Cummins Inc. | 500 Jackson Street, Columbus, Indiana | CMI | PricewaterhouseCoopers LLP | Indianapolis, Indiana |
| CVS Health Corporation | One CVS Drive,, Woonsocket,, Rhode Island | CVS | Ernst & Young LLP | Boston, Massachusetts |
| Danaher Corporation | 2200 Pennsylvania Avenue, N.W., Suite 800W, Washington,, DC | DHR | Ernst & Young LLP | Tysons, Virginia |
| Darden Restaurants, Inc. | 1000 Darden Center Drive,, Orlando,, Florida | DRI | KPMG LLP | Orlando, FL |
| DaVita Inc. | 2000 16th Street, Denver,, CO | DVA | KPMG LLP | Seattle, WA, USA |
| D.R. Horton, Inc. | 3311 East Old Shakopee Road, Minneapolis, Minnesota | DAY | KPMG LLP | Minneapolis, MN |
| Deckers Outdoor Corporation | 250 Coromar Drive, Goleta, California | DECK | KPMG LLP | Los Angeles, CA |
| Deere & Company | One John Deere Place, Moline, Illinois | DE | Deloitte & Touche LLP | Chicago, Illinois |
| Dell Technologies Inc. | One Dell Way, Round Rock, Texas | DELL | PricewaterhouseCoopers LLP | Austin, Texas |
| Delta Air Lines, Inc. | Post Office Box 20706, Atlanta, Georgia | DAL | Ernst & Young LLP | Atlanta, Georgia |
| Devon Energy Corporation | 333 West Sheridan Avenue, Oklahoma City, Oklahoma | DVN | KPMG LLP | Oklahoma City, Oklahoma |
| Dexcom, Inc. | 6340 Sequence Drive, San Diego, CA | DXCM | Ernst & Young LLP | San Diego, California |
| Diamondback Energy, Inc. | 500 West Texas, Midland,, TX | FANG | GRANT THORNTON LLP | Oklahoma City, Oklahoma |
| Digital Realty Trust, Inc. | 5707 Southwest Parkway, Building 1, Suite 275, Austin, Texas | DLR | KPMG LLP | Dallas, Texas |
| Discover Financial Services | 2500 Lake Cook Road, Riverwoods, Illinois | DFS | Deloitte & Touche LLP | Chicago, Illinois |
| Dollar General Corporation | 100 MISSION RIDGE, GOODLETTSVILLE, TN | DG | Ernst & Young LLP | Nashville, Tennessee |
| Dollar Tree, Inc. | 500 Volvo Parkway, Chesapeake,, Virginia | DLTR | KPMG LLP | Virginia Beach, Virginia |
| Dillard’s, Inc. | 120 TREDEGAR STREET, RICHMOND, Virginia | D | Deloitte & Touche LLP | Richmond, Virginia |
| Domino’s Pizza, Inc. | 30 Frank Lloyd Wright Drive, Ann Arbor, Michigan | DPZ | PricewaterhouseCoopers LLP | Detroit, Michigan |
| Dover Corporation | 3005 Highland Parkway, Downers Grove,, Illinois | DOV | PricewaterhouseCoopers LLP | Chicago, Illinois |
| Dow Inc. | 2211 H.H. Dow Way, Midland, MI | DOW | Deloitte & Touche LLP | Midland, Michigan |
| D.R. Horton, Inc. | 1341 Horton Circle, Arlington, Texas | DHI | Ernst & Young LLP | Dallas, Texas |
| DTE Energy Company | One Energy Plaza, Detroit, Michigan | DTE | PricewaterhouseCoopers LLP | Detroit, Michigan |
| Duke Energy Corporation | 525 South Tryon Street, Charlotte, North Carolina | DUK | Deloitte & Touche LLP | Charlotte, NC |
| DuPont de Nemours, Inc. | 974 Centre Road, Wilmington, Delaware | DD | PricewaterhouseCoopers LLP | Philadelphia, Pennsylvania |
| Eastman Chemical Company | 200 South Wilcox Drive, Kingsport, Tennessee | EMN | PricewaterhouseCoopers LLP | Charlotte, North Carolina |
| Eaton Corporation plc | Eaton House,, Dublin 4 | ETN | Ernst & Young LLP | Cleveland, Ohio |
| eBay Inc. | 2025 Hamilton Avenue, San Jose, California | EBAY | PricewaterhouseCoopers LLP | San Jose, California |
| Ecolab Inc. | 1 Ecolab Place, St. Paul, Minnesota | ECL | PricewaterhouseCoopers LLP | Minneapolis, Minnesota |
| Edison International | 2244 Walnut Grove Avenue, Rosemead,, California | EIX | PricewaterhouseCoopers LLP | Los Angeles, California |
| Edwards Lifesciences Corporation | One Edwards Way, Irvine, California | EW | PricewaterhouseCoopers LLP | Irvine, California |
| Electronic Arts Inc. | 209 Redwood Shores Parkway, Redwood City, California | EA | KPMG LLP | Santa Clara, CA |
| Elevance Health, Inc. | 220 Virginia Avenue, Indianapolis, Indiana | ELV | Ernst & Young LLP | Indianapolis, Indiana |
| Emerson Electric Co. | 8000 W. Florissant Ave., St. Louis,, Missouri | EMR | KPMG LLP | St. Louis, Missouri |
| Enphase Energy, Inc. | 47281 Bayside Parkway, Fremont, CA | ENPH | Deloitte & Touche LLP | San Francisco, California |
| Entergy Corporation | 639 Loyola Avenue, New Orleans, Louisiana | ETR | Deloitte & Touche LLP | New Orleans, Louisiana |
| EOG Resources, Inc. | 1111 Bagby, Houston, Texas | EOG | Deloitte & Touche LLP | Houston, Texas |
| EPAM Systems, Inc. | 41 University Drive, Newtown, Pennsylvania | EPAM | Deloitte & Touche LLP | Philadelphia, Pennsylvania |
| EQT Corporation | 625 Liberty Avenue, Pittsburgh, Pennsylvania | EQT | Ernst & Young LLP | Pittsburgh, Pennsylvania |
| Equifax Inc. | 1550 Peachtree Street, Atlanta, Georgia | EFX | Ernst & Young LLP | Atlanta, Georgia |
| Equinix, Inc. | One Lagoon Drive, Redwood City, California | EQIX | PricewaterhouseCoopers LLP | San Jose, California |
| Equity Residential | Two North Riverside Plaza, Chicago, Illinois | EQR | Ernst & Young LLP | Chicago, Illinois, USA |
| Erie Indemnity Company | 100 Erie Insurance Place,, Erie,, Pennsylvania | ERIE | Ernst & Young LLP | Indianapolis, Indiana |
| Essent Group Ltd. | 1100 Park Place, Suite 200, San Mateo, California | ESS | KPMG LLP | San Francisco, California |
| EarthLink, Inc. | 767 Fifth Avenue, New York, New York | EL | PricewaterhouseCoopers LLP | New York, New York |
| EnLink Midstream, LLC | Seon Place – 4th Floor, Hamilton | ENLC | PricewaterhouseCoopers LLP | New York, New York |
| Evergy, Inc. | 1200 Main Street, Kansas City, Missouri | EVRG | Deloitte & Touche LLP | Kansas City, Missouri |
| Eversource Energy | 300 Cadwell Drive, Springfield, Massachusetts | ES | Deloitte & Touche LLP | Hartford, Connecticut |
| Exelon Corporation | 10 South Dearborn Street, Chicago, Illinois | EXC | PricewaterhouseCoopers LLP | Chicago, Illinois |
| Expedia Group, Inc. | 1111 Expedia Group Way W, Seattle, WA | EXPE | Ernst & Young LLP | Seattle, Washington |
| Expeditors International of Washington, Inc. | 1015 Third Avenue, Seattle, Washington | EXPD | KPMG LLP | Seattle, WA, USA |
| Extra Space Storage Inc. | 2795 East Cottonwood Parkway, Suite 300, Salt Lake City, Utah | EXR | Ernst & Young LLP | Salt Lake City, Utah |
| Exxon Mobil Corporation | 22777 Springwoods Village Parkway, Spring, Texas | XOM | PricewaterhouseCoopers LLP | Houston, Texas |
| F5, Inc. | 801 5th Avenue, Seattle, Washington | FFIV | PricewaterhouseCoopers LLP | Seattle, Washington |
| Fastenal Company | 45 Glover Avenue, Norwalk, Connecticut | FAST | Ernst & Young LLP | Stamford, CT |
| Fair Isaac Corporation | 5 West Mendenhall, Suite 105, Bozeman,, Montana | FICO | Deloitte & Touche LLP | San Diego, CA |
| Fastenal Company | 2001 Theurer Boulevard, Winona, Minnesota | FAST | KPMG LLP | Minneapolis, MN |
| Federal Realty Investment Trust | 909 Rose Avenue, Suite 200, North Bethesda, Maryland | FRT | GRANT THORNTON LLP | Jacksonville, Florida |
| FedEx Corporation | 942 South Shady Grove Road, Memphis, Tennessee | FDX | Ernst & Young LLP | Memphis, Tennessee |
| Fidelity National Information Services, Inc. | 347 Riverside Avenue, Jacksonville, Florida | FIS | KPMG LLP | Jacksonville, Florida |
| Fifth Third Bank, National Association | 38 Fountain Square Plaza, Cincinnati, Ohio | FITB | Deloitte & Touche LLP | Cincinnati, Ohio |
| First Solar, Inc. | 350 West Washington Street, Suite 600, Tempe, Arizona | FSLR | PricewaterhouseCoopers LLP | Phoenix, Arizona |
| FirstEnergy Corp. | 76 South Main Street, Akron, OH | FE | PricewaterhouseCoopers LLP | Cleveland, Ohio |
| Fidelity National Financial, Inc. | 255 Fiserv Drive, Brookfield,, WI | FNF | Deloitte & Touche LLP | Milwaukee, Wisconsin |
| FMC Corporation | 2929 Walnut Street, Philadelphia, Pennsylvania | FMC | KPMG LLP | Philadelphia, PA |
| Ford Motor Company | One American Road, Dearborn,, Michigan | F | PricewaterhouseCoopers LLP | Detroit, Michigan |
| Fortinet, Inc. | 909 Kifer Road, Sunnyvale, California | FTNT | Deloitte & Touche LLP | San Jose, California |
| Fortive Corporation | 6920 Seaway Blvd, Everett,, WA | FTV | Ernst & Young LLP | Seattle, Washington |
| Fox Corporation | 1211 Avenue of the Americas, New York,, New York | FOX | Ernst & Young LLP | New York, New York |
| Franklin Templeton Investments | One Franklin Parkway, San Mateo, CA | BEN | PricewaterhouseCoopers LLP | San Francisco, California |
| Freeport-McMoRan Inc. | 333 North Central Avenue, Phoenix, Arizona | FCX | Ernst & Young LLP | Phoenix, Arizona |
| Garmin Ltd. | Mühlentalstrasse 2, Schaffhausen | GRMN | Ernst & Young LLP | Kansas City, Missouri |
| Intelsat S.A. | P.O. Box 10212, Stamford,, Connecticut | IT | KPMG LLP | New York, NY |
| General Electric Company | One Financial Center, Suite 3700, Boston, MA | GE | Deloitte & Touche LLP | Boston, Massachusetts |
| GE HealthCare Technologies Inc. | 500 W. Monroe Street, Chicago, IL | GEHC | Deloitte & Touche LLP | Chicago, Illinois |
| Gen Digital Inc. | 60 E. Rio Salado Parkway,, Tempe,, Arizona | GEN | KPMG LLP | Santa Clara, CA |
| Generac Holdings Inc. | S45 W29290 Hwy 59, Waukesha, WI | GNRC | Deloitte & Touche LLP | Milwaukee, Wisconsin |
| General Dynamics Corporation | 11011 Sunset Hills Road, Reston,, Virginia | GD | KPMG LLP | McLean, VA |
| General Mills | Number One General Mills Boulevard, Minneapolis, Minnesota | GIS | KPMG LLP | Minneapolis, Minnesota |
| General Motors Company | 300 Renaissance Center, Detroit, Michigan | GM | Ernst & Young LLP | Detroit, Michigan |
| Genuine Parts Company | 2999 WILDWOOD PARKWAY,, ATLANTA,, GA | GPC | Ernst & Young LLP | Atlanta, Georgia |
| Gilead Sciences, Inc. | 333 Lakeside Drive, Foster City, California | GILD | Ernst & Young LLP | San Mateo, California |
| Global Payments Inc. | 3550 Lenox Road, Atlanta, Georgia | GPN | Deloitte & Touche LLP | Atlanta, Georgia |
| Gilat Satellite Networks Ltd. | 3700 South Stonebridge Drive, McKinney, TX | GL | Deloitte & Touche LLP | Dallas, Texas |
| Gordmans Stores, Inc. | 2155 E. GoDaddy Way, Tempe, Arizona | GDDY | Ernst & Young LLP | Phoenix, Arizona |
| Goldman Sachs Group, Inc. | 200 West Street, New York, NY | GS | PricewaterhouseCoopers LLP | New York, New York |
| Halliburton Company | 3000 North Sam Houston Parkway East,, Houston,, Texas | HAL | KPMG LLP | Houston, TX |
| The Hartford Financial Services Group, Inc. | One Hartford Plaza, Hartford, Connecticut | HIG | Deloitte & Touche LLP | Hartford, Connecticut |
| The Hershey Company | 1027 Newport Avenue, Pawtucket,, Rhode Island | HSY | KPMG LLP | Providence, Rhode Island |
| HCA Healthcare, Inc. | One Park Plaza, Nashville, Tennessee | HCA | Ernst & Young LLP | Nashville, Tennessee, United States of America |
| Peak Resorts, Inc. | 4600 South Syracuse Street, Denver, CO | PEAK | Deloitte & Touche LLP | Costa Mesa, California |
| The Home Depot, Inc. | 135 Duryea Road, Melville, New York | HD | BDO USA, | New York, NY |
| The Hershey Company | 19 East Chocolate Avenue, Hershey, PA | HSY | Ernst & Young LLP | Philadelphia, Pennsylvania |
| Hess Corporation | 1185 AVENUE OF THE AMERICAS,, NEW YORK,, NY | HES | Ernst & Young LLP | New York, New York |
| Hewlett Packard Enterprise Company | 1701 East Mossy Oaks Road,, Spring,, Texas | HPE | Ernst & Young LLP | Houston, Texas |
| Hilton Worldwide Holdings Inc. | 7930 Jones Branch Drive, McLean, VA | HLT | Ernst & Young LLP | Tysons, Virginia |
| Hologic, Inc. | 250 Campus Drive, Marlborough, Massachusetts | HOLX | Ernst & Young LLP | Boston, Massachusetts |
| The Home Depot, Inc. | 2455 Paces Ferry Road, Atlanta,, Georgia | HD | KPMG LLP | Atlanta, GA |
| Honeywell International Inc. | 855 South Mint Street, Charlotte,, North Carolina | HON | Deloitte & Touche LLP | Charlotte, North Carolina |
| Hormel Foods Corporation | 1 Hormel Place, Austin, Minnesota | HRL | Ernst & Young LLP | Minneapolis, Minnesota |
| Host Hotels & Resorts, Inc. | 4747 Bethesda Ave, Bethesda, Maryland | HST | KPMG LLP | McLean, VA |
| Howmet Aerospace Inc. | 201 Isabella Street, Suite 200, Pittsburgh, Pennsylvania | HWM | PricewaterhouseCoopers LLP | Pittsburgh, Pennsylvania |
| HP Inc. | 1501 Page Mill Road, Palo Alto, California | HPQ | Ernst & Young LLP | San Jose, California |
| Hubbell Incorporated | 40 Waterview Drive, Shelton, CT | HUBB | PricewaterhouseCoopers LLP | Hartford, Connecticut |
| Humana Inc. | 500 West Main Street, Louisville, Kentucky | HUM | PricewaterhouseCoopers LLP | Louisville, Kentucky |
| Huntington Bancshares Incorporated | 41 South High Street, Columbus,, Ohio | HBAN | PricewaterhouseCoopers LLP | Columbus, Ohio |
| HII Technologies, Inc. | 4101 Washington Avenue, Newport News, Virginia | HII | Deloitte & Touche LLP | Richmond, Virginia |
| International Business Machines Corporation | One New Orchard Road, Armonk, New York | IBM | PricewaterhouseCoopers LLP | New York, New York |
| Idexx Laboratories, Inc. | 3100 Sanders Road,, Northbrook,, Illinois | IDXX | Deloitte & Touche LLP | Chicago, Illinois |
| IDEXX Laboratories, Inc. | One IDEXX Drive, Westbrook,, Maine | IDXX | PricewaterhouseCoopers LLP | Boston, Massachusetts |
| Illinois Tool Works Inc. | 155 Harlem Avenue, Glenview, Illinois | ITW | Deloitte & Touche LLP | Chicago, Illinois |
| Incyte Corporation | 1801 Augustine Cut-Off, Wilmington, DE | INCY | Ernst & Young LLP | Philadelphia, Pennsylvania |
| IRIDEX Corporation | 525 Harbour Place Drive, Davidson, North Carolina | IRI | Deloitte & Touche LLP | Charlotte, NC |
| Podium Corporation | 100 Nagog Park, Acton, Massachusetts | PODD | GRANT THORNTON LLP | Boston, Massachusetts |
| Intel Corporation | 2200 Mission College Boulevard,, Santa Clara,, California | INTC | Ernst & Young LLP | San Jose, California |
| Intercontinental Exchange, Inc. | 5660 New Northside Drive, Atlanta, Georgia | ICE | Ernst & Young LLP | New York, New York |
| International Flavors & Fragrances Inc. | 521 West 57th Street, New York, NY | IFF | PricewaterhouseCoopers LLP | New York, New York |
| Interpublic Group of Companies, Inc. | 6400 Poplar Avenue, Memphis,, Tennessee | IP | Deloitte & Touche LLP | Memphis, Tennessee |
| Interpublic Group of Companies, Inc. | 909 Third Avenue,, New York,, New York | IPG | PricewaterhouseCoopers LLP | New York, New York |
| Intuit Inc. | 2700 Coast Avenue, Mountain View, CA | INTU | Ernst & Young LLP | San Jose, California |
| Intuitive Surgical, Inc. | 1020 Kifer Road, Sunnyvale, California | ISRG | PricewaterhouseCoopers LLP | San Jose, California |
| Invesco Ltd. | 1331 Spring Street,, Atlanta,, GA | IVZ | PricewaterhouseCoopers LLP | Atlanta, Georgia |
| Invitation Homes Inc. | 1717 Main Street,, Dallas,, Texas | INVH | Deloitte & Touche LLP | Dallas, Texas |
| IQVIA Holdings Inc. | 2400 Ellis Rd., Durham, North Carolina | IQV | PricewaterhouseCoopers LLP | Raleigh, North Carolina |
| Iron Mountain Incorporated | 85 New Hampshire Avenue, Portsmouth, New Hampshire | IRM | Deloitte & Touche LLP | Boston, Massachusetts |
| J.B. Hunt Transport Services, Inc. | 615 J.B. Hunt Corporate Drive, Lowell, Arkansas | JBHT | PricewaterhouseCoopers LLP | Springdale, Arkansas |
| J.B. Hunt Transport Services, Inc. | 10800 Roosevelt Boulevard North, St. Petersburg, Florida | JBHT | Ernst & Young LLP | Tampa, Florida |
| Jack Henry & Associates, Inc. | 663 Highway 60, P.O. Box 807, Monett, MO | JKHY | PricewaterhouseCoopers LLP | Kansas City, Missouri |
| Jacobs Engineering Group Inc. | 1999 Bryan Street, Dallas, Texas | JEC | Ernst & Young LLP | Dallas, Texas |
| Johnson & Johnson | One Johnson & Johnson Plaza, New Brunswick, New Jersey | JNJ | PricewaterhouseCoopers LLP | Florham Park, New Jersey |
| Johnson Controls International plc | One Albert Quay, Cork | JCI | PricewaterhouseCoopers LLP | Milwaukee, Wisconsin |
| JPMorgan Chase & Co. | 383 Madison Avenue,, New York,, New York | JPM | PricewaterhouseCoopers LLP | New York, NY 10017 |
| Juniper Networks, Inc. | 1133 Innovation Way, Sunnyvale,, California | JNPR | Ernst & Young LLP | San Jose, California |
| Kellogg Company | 412 N. Wells Street, Chicago, IL | K | PricewaterhouseCoopers LLP | Chicago, Illinois |
| KVUE, Inc. | 199 Grandview Road, Skillman, New Jersey | KVUE | PricewaterhouseCoopers LLP | Florham Park, New Jersey |
| Keurig Dr Pepper Inc. | 53 South Avenue, Burlington, Massachusetts | KDP | Deloitte & Touche LLP | Dallas, Texas |
| KeyCorp | 127 Public Square,, Cleveland,, Ohio | KEY | Ernst & Young LLP | Cleveland, Ohio |
| Keysight Technologies, Inc. | 1400 Fountaingrove Parkway, Santa Rosa, CA | KEYS | PricewaterhouseCoopers LLP | San Francisco, California |
| Kimberly-Clark Corporation | P.O. Box 619100, Dallas, TX | KMB | Deloitte & Touche LLP | Dallas, Texas |
| Kimco Realty Corp. | 500 North Broadway, Suite 201, Jericho, NY | KIM | PricewaterhouseCoopers LLP | New York, New York |
| Kinder Morgan, Inc. | 1001 Louisiana Street, Houston, Texas | KMI | PricewaterhouseCoopers LLP | Houston, Texas |
| KKR & Co. Inc. | 30 Hudson Yards, New York, New York | KKR | Deloitte & Touche LLP | New York, New York |
| KLA Corporation | One Technology Drive,, Milpitas,, California | KLAC | PricewaterhouseCoopers LLP | San Jose, California |
| The Kraft Heinz Company | One PPG Place,, Pittsburgh,, Pennsylvania | KHC | PricewaterhouseCoopers LLP | Chicago, Illinois |
| Kroger Co. | 1014 Vine Street, Cincinnati, OH | KR | PricewaterhouseCoopers LLP | Cincinnati, Ohio |
| Harris Corporation | 1025 West NASA Boulevard, Melbourne,, Florida | HRS | Ernst & Young LLP | Orlando, Florida |
| LHC Group, Inc. | 358 South Main Street, Burlington,, North Carolina | LH | Deloitte & Touche LLP | Raleigh, North Carolina |
| Lam Research Corporation | 4650 Cushing Parkway, Fremont, California | LRCX | Ernst & Young LLP | San Jose, California |
| Lamb Weston Holdings, Inc. | 599 S. Rivershore Lane, Eagle, Idaho | LW | KPMG LLP | Seattle, Washington |
| Las Vegas Sands Corp. | 5420 S. Durango Dr., Las Vegas,, Nevada | LVS | Deloitte & Touche LLP | Las Vegas, Nevada |
| Leidos Holdings, Inc. | 1750 Presidents Street,, Reston,, Virginia | LDOS | Deloitte & Touche LLP | McLean, Virginia |
| Lennar Corporation | 5505 Waterford District Drive, Miami, Florida | LEN | Deloitte & Touche LLP | Miami, Florida |
| Eli Lilly and Company | Lilly Corporate Center, Indianapolis, Indiana | LLY | Ernst & Young LLP | Indianapolis, Indiana |
| Linde plc | 10 Riverview Drive,, Danbury, Connecticut | LIN | PricewaterhouseCoopers LLP | Stamford, Connecticut |
| Live Nation Entertainment, Inc. | 9348 Civic Center Drive, Beverly Hills, CA | LYV | Ernst & Young LLP | Los Angeles, California |
| LKQ Corporation | 500 West Madison Street, Chicago, Illinois | LKQ | Deloitte & Touche LLP | Chicago, Illinois |
| Lockheed Martin Corporation | 6801 Rockledge Drive,, Bethesda,, Maryland | LMT | Ernst & Young LLP | Tysons, Virginia |
| Lumen Technologies, Inc. | 9 West 57th, New York, NY | LUMN | Deloitte & Touche LLP | New York, New York |
| Lowe’s Companies, Inc. | 1000 Lowes Blvd., Mooresville, North Carolina | LOW | Deloitte & Touche LLP | Charlotte, North Carolina |
| Lululemon Athletica Inc. | 1818 Cornwall Avenue, Vancouver, British Columbia | LULU | PricewaterhouseCoopers LLP | Vancouver, Canada |
| LyondellBasell Industries N.V. | 1221 McKinney St.,, London, Texas | LYB | PricewaterhouseCoopers LLP | Houston, Texas |
| M&T Bank Corporation | One M&T Plaza, Buffalo, New York | MTB | PricewaterhouseCoopers LLP | Buffalo, NY, United States |
| Marathon Oil Corporation | 990 Town and Country Boulevard,, Houston,, Texas | MRO | PricewaterhouseCoopers LLP | Houston, Texas |
| Marathon Petroleum Corporation | 539 South Main Street, Findlay, OH | MPC | PricewaterhouseCoopers LLP | Toledo, Ohio |
| MarketAxess Holdings Inc. | 55 Hudson Yards, New York, New York | MKTX | PricewaterhouseCoopers LLP | New York, New York |
| Marriott International, Inc. | 7750 Wisconsin Avenue, Bethesda, Maryland | MAR | Ernst & Young LLP | Tysons, Virginia |
| Marsh & McLennan Companies, Inc. | 1166 Avenue of the Americas, New York, New York | MMC | Deloitte & Touche LLP | New York, New York |
| Martin Marietta Materials, Inc. | 4123 Parklake Avenue, Raleigh, North Carolina | MLM | PricewaterhouseCoopers LLP | Raleigh, North Carolina, United States |
| Masco Corporation | 17450 College Parkway,, Livonia,, Michigan | MAS | PricewaterhouseCoopers LLP | Detroit, Michigan |
| Mastercard Incorporated | 2000 Purchase Street, Purchase,, NY | MA | PricewaterhouseCoopers LLP | New York, New York |
| Match Group, Inc. | 8750 North Central Expressway, Dallas, Texas | MTCH | Ernst & Young LLP | New York, New York |
| McCormick & Company, Incorporated | 24 Schilling Road, Suite 1,, Hunt Valley,, Maryland | MKC | Ernst & Young LLP | Baltimore, Maryland |
| McDonald’s Corporation | 110 North Carpenter Street,, Chicago,, Illinois | MCD | Ernst & Young LLP | Chicago, Illinois |
| McKesson Corporation | 6555 State Hwy 161, Irving, TX | MCK | Deloitte & Touche LLP | Dallas, Texas |
| Medtronic plc | 20 On Hatch, Lower Hatch Street, Dublin 2 | MDT | PricewaterhouseCoopers LLP | Minneapolis, Minnesota |
| Merck & Co., Inc. | 126 East Lincoln Avenue, Rahway, New Jersey | MRK | PricewaterhouseCoopers LLP | Florham Park, New Jersey |
| Meta Platforms, Inc. | 1 Meta Way, Menlo Park, California | META | Ernst & Young LLP | San Mateo, California |
| MetLife, Inc. | 200 Park Avenue,, New York,, NY | MET | Deloitte & Touche LLP | New York, New York |
| Mettler-Toledo International Inc. | 1900 Polaris Parkway, Columbus, OH | MTD | PricewaterhouseCoopers LLP | Columbus, Ohio |
| MGM Resorts International | 3600 Las Vegas Boulevard South, Las Vegas, Nevada | MGM | Deloitte & Touche LLP | Las Vegas, Nevada |
| Microchip Technology Incorporated | 2355 W. Chandler Blvd., Chandler, AZ | MCHP | Ernst & Young LLP | Phoenix, Arizona |
| Micron Technology, Inc. | 8000 S. Federal Way, Boise, Idaho | MU | PricewaterhouseCoopers LLP | San Jose, California |
| Microsoft Corporation | ONE MICROSOFT WAY, REDMOND, Washington | MSFT | Deloitte & Touche LLP | Seattle, Washington |
| MaaT Pharma SA | 6815 Poplar Avenue, Germantown, Tennessee | MAA | Ernst & Young LLP | Memphis, Tennessee |
| Moderna, Inc. | 200 Technology Square, Cambridge, Massachusetts | MRNA | Ernst & Young LLP | Boston, Massachusetts |
| Mohawk Industries, Inc. | 160 S. Industrial Blvd., Calhoun, Georgia | MHK | KPMG LLP | Atlanta, Georgia |
| Molina Healthcare, Inc. | 200 Oceangate, Long Beach, California | MOH | Ernst & Young LLP | Los Angeles, California |
| Molson Coors Beverage Company | P.O. Box 4030, BC555, Golden, Colorado | TAP | PricewaterhouseCoopers LLP | Milwaukee, Wisconsin |
| Mondelez International, Inc. | 905 West Fulton Market, Chicago, Illinois | MDLZ | PricewaterhouseCoopers LLP | Chicago, Illinois |
| Monolithic Power Systems, Inc. | 5808 Lake Washington Blvd.NE, Kirkland, Washington | MPWR | Ernst & Young LLP | San Jose, California |
| Monster Beverage Corporation | 1 Monster Way, Corona, California | MNST | Ernst & Young LLP | Irvine, California |
| Moody’s Corporation | 7 World Trade Center at 250 Greenwich Street, New York, New York | MCO | KPMG LLP | New York, NY |
| Morgan Stanley | 1585 Broadway, New York,, NY | MS | Deloitte & Touche LLP | New York, New York |
| The Mosaic Company | 101 East Kennedy Blvd, Tampa, Florida | MOS | KPMG LLP | Tampa, FL |
| Motorola Solutions, Inc. | 500 W. Monroe Street, Chicago, Illinois | MSI | PricewaterhouseCoopers LLP | Chicago, Illinois |
| MSCI Inc. | 7 World Trade Center, New York, New York | MSCI | PricewaterhouseCoopers LLP | New York, New York |
| Nasdaq, Inc. | 151 W. 42nd Street,, New York,, New York | NDAQ | Ernst & Young LLP | New York, New York |
| NetApp, Inc. | 3060 Olsen Drive, San Jose, California | NTAP | Deloitte & Touche LLP | Raleigh, North Carolina |
| Netflix, Inc. | 121 Albright Way, Los Gatos, California | NFLX | Ernst & Young LLP | San Jose, California |
| Newmont Corporation | 6900 E Layton Ave, Denver, Colorado | NEM | Ernst & Young LLP | Denver, Colorado |
| News Corp. | 1211 Avenue of the Americas, New York, New York | NWS | Ernst & Young LLP | New York, New York |
| NextEra Energy Partners, LP | 700 Universe Boulevard, Juno Beach, Florida | NEP | Deloitte & Touche LLP | Boca Raton, Florida |
| NIKE, Inc. | One Bowerman Drive, Beaverton, Oregon | NKE | PricewaterhouseCoopers LLP | Portland, Oregon |
| Nielsen N.V. | 801 East 86th Avenue, Merrillville,, IN | NIX | Deloitte & Touche LLP | Columbus, Ohio |
| Nordson Corporation | 28601 Clemens Road, Westlake, Ohio | NDSN | Ernst & Young LLP | Cleveland, Ohio |
| Norfolk Southern Corporation | 650 West Peachtree Street NW, Atlanta,, Georgia | NSC | KPMG LLP | Atlanta, Georgia |
| Northern Trust Corporation | 50 South La Salle Street, Chicago,, Illinois | NTRS | KPMG LLP | Chicago, IL |
| Northrop Grumman Corporation | 2980 Fairview Park Drive, Falls Church,, Virginia | NOC | Deloitte & Touche LLP | McLean, Virginia |
| Norwegian Cruise Line Holdings Ltd. | 7665 Corporate Center Drive, Miami, Florida | NCLH | PricewaterhouseCoopers LLP | Miami, Florida |
| NRG Energy, Inc. | 910 Louisiana Street, Houston, Texas | NRG | KPMGÂ LLP | Philadelphia, PA |
| Nucor Corporation | 1915 Rexford Road, Charlotte, North Carolina | NUE | PricewaterhouseCoopers LLP | Charlotte, North Carolina |
| NVIDIA Corporation | 2788 San Tomas Expressway, Santa Clara, California | NVDA | PricewaterhouseCoopers LLP | San Jose, California |
| NVR, Inc. | 11700 Plaza America Drive, Suite 500, Reston,, Virginia | NVR | KPMG LLP | McLean, Virginia |
| NXP Semiconductors N.V. | 60 High Tech Campus, Eindhoven | NXPI | Ernst & Young LLP | Eindhoven, the Netherlands |
| O’Reilly Automotive, Inc. | 233 South Patterson Avenue, Springfield, Missouri | ORLY | Ernst & Young LLP | Kansas City, Missouri |
| Occidental Petroleum Corporation | 5 Greenway Plaza, Houston,, Texas | OXY | KPMG LLP | Houston, TX |
| Old Dominion Freight Line, Inc. | 500 Old Dominion Way, Thomasville, NC | ODFL | Ernst & Young LLP | Raleigh, North Carolina |
| Omnicom Group Inc. | 280 Park Avenue, New York, NY | OMC | KPMG LLP | New York, NY |
| ON Semiconductor Corporation | 5701 N. Pima Road, Scottsdale, AZ | ON | PricewaterhouseCoopers LLP | Phoenix, Arizona |
| ONEOK, Inc. | 100 West Fifth Street,, Tulsa,, OK | OKE | PricewaterhouseCoopers LLP | Tulsa, Oklahoma |
| Oracle Corporation | 2300 Oracle Way, Austin, Texas | ORCL | Ernst & Young LLP | San Jose, California |
| Otis Worldwide Corporation | One Carrier Place, Farmington, Connecticut | OTIS | PricewaterhouseCoopers LLP | Hartford, Connecticut |
| PACCAR Inc | 777 – 106th Ave. N.E., Bellevue, WA | PCAR | Ernst & Young LLP | Seattle, Washington |
| Packaging Corporation of America | 1 North Field Court, Lake Forest, Illinois | PKG | KPMG LLP | Chicago, Illinois |
| Palantir Technologies Inc. | 1200 17th Street, Floor 15, Denver, Colorado | PLTR | Ernst & Young LLP | San Jose, California |
| Palo Alto Networks, Inc. | 3000 Tannery Way, Santa Clara, California | PANW | Ernst & Young LLP | San Mateo, California |
| Paramount Global | 1515 Broadway, New York,, New York | PARA | PricewaterhouseCoopers LLP | New York, New York |
| Parker-Hannifin Corporation | 6035 Parkland Boulevard,, Cleveland,, Ohio | PH | Deloitte & Touche LLP | Cleveland, Ohio |
| Paychex, Inc. | 911 Panorama Trail South, Rochester, NY | PAYX | PricewaterhouseCoopers LLP | Fairport, New York |
| Paycom Software, Inc. | 7501 W. Memorial Road, Oklahoma City, Oklahoma | PAYC | GRANT THORNTON LLP | Oklahoma City, Oklahoma |
| PayPal Holdings, Inc. | 2211 North First Street, San Jose,, California | PYPL | PricewaterhouseCoopers LLP | San Jose, California |
| Pentair plc | Regal House, 70 London Road,, London | PNR | Deloitte & Touche LLP | Minneapolis, Minnesota |
| PepsiCo, Inc. | 700 Anderson Hill Road, Purchase, New York | PEP | KPMG LLP | New York, New York |
| Pfizer Inc. | 66 Hudson Boulevard East, New York, New York | PFE | KPMG LLP | New York, NY |
| PG&E Corporation | 300 Lakeside Drive, Oakland,, California | PCG | Deloitte & Touche LLP | San Francisco, California |
| Philip Morris International Inc. | 677 Washington Blvd, Suite 1100, Stamford, Connecticut | PM | PricewaterhouseCoopers SA | Lausanne, Switzerland |
| Phillips 66 | 2331 CityWest Blvd, Houston, Texas | PSX | Ernst & Young LLP | Houston, Texas |
| Pinnacle West Capital Corporation | 400 North Fifth Street, P.O. Box 53999, Phoenix, Arizona | PNW | Deloitte & Touche LLP | Tempe, Arizona |
| PNC Financial Services Group, Inc. | The Tower at PNC Plaza, Pittsburgh, Pennsylvania | PNC | PricewaterhouseCoopers LLP | Pittsburgh, Pennsylvania |
| Pool Corporation | 109 Northpark Boulevard,, Covington,, Louisiana | POOL | Ernst & Young LLP | New Orleans, Louisiana |
| PPG Industries, Inc. | One PPG Place, Pittsburgh, Pennsylvania | PPG | PricewaterhouseCoopers LLP | Pittsburgh, Pennsylvania |
| PPL Corporation | Two North Ninth Street, Allentown,, PA | PPL | Deloitte & Touche LLP | Morristown, New Jersey |
| Principal Financial Group, Inc. | 711 High Street, Des Moines, Iowa | PFG | Ernst & Young LLP | Des Moines, Iowa |
| Procter & Gamble Co. | One Procter & Gamble Plaza, Cincinnati, Ohio | PG | Deloitte & Touche LLP | Cincinnati, Ohio |
| Progressive Corporation | 6300 Wilson Mills Road,, Mayfield Village,, Ohio | PGR | PricewaterhouseCoopers LLP | Cleveland, Ohio |
| Prologis, Inc. | Pier 1, Bay 1, San Francisco, California | PLD | KPMG LLP | Denver, CO |
| Prudential Financial, Inc. | 751 Broad Street, Newark, NJ | PRU | PricewaterhouseCoopers LLP | New York, New York |
| Public Service Enterprise Group Incorporated | 80 Park Plaza, Newark,, New Jersey | PSEG | Deloitte & Touche LLP | Morristown, New Jersey |
| T-Mobile US, Inc. | 100 Corporate Court, South Plainfield,, NJ | TMB | Ernst & Young LLP | Iselin, New Jersey |
| Public Storage | 701 Western Avenue, Glendale, California | PSA | Ernst & Young LLP | Los Angeles, California |
| PulteGroup, Inc. | 3350 Peachtree Road NE, Suite 1500, Atlanta,, Georgia | PHM | Ernst & Young LLP | Atlanta, Georgia |
| Qorvo, Inc. | 7628 Thorndike Road, Greensboro,, North Carolina | RFMD | Ernst & Young LLP | Charlotte, North Carolina |
| Quanta Services, Inc. | 2727 North Loop West, Houston, Texas | PWR | PricewaterhouseCoopers LLP | Houston, Texas |
| QUALCOMM Incorporated | 5775 Morehouse Dr., San Diego, California | QCOM | PricewaterhouseCoopers LLP | San Diego, California |
| Quest Diagnostics Incorporated | 500 Plaza Drive, Secaucus,, NJ | DGX | PricewaterhouseCoopers LLP | Florham Park, New Jersey |
| Ralph Lauren Corporation | 650 Madison Avenue,, New York,, New York | RL | Ernst & Young LLP | New York, New York |
| Raymond James Financial, Inc. | 880 Carillon Parkway, St. Petersburg, Florida | RJF | KPMG LLP | Tampa, Florida |
| RTX Corporation | 1000 Wilson Boulevard, Arlington, Virginia | RTX | PricewaterhouseCoopers LLP | Boston, Massachusetts |
| Realty Income Corporation | 11995 El Camino Real, San Diego, California | O | KPMG LLP | San Diego, CA |
| Regency Centers Corporation | One Independent Drive, Jacksonville, Florida | REG | KPMG LLP | Jacksonville, Florida |
| Regeneron Pharmaceuticals, Inc. | 777 Old Saw Mill River Road, Tarrytown, New York | REGN | PricewaterhouseCoopers LLP | Florham Park, New Jersey |
| Regions Financial Corporation | 1900 Fifth Avenue North, Birmingham, Alabama | RF | Ernst & Young LLP | Birmingham, Alabama |
| Republic Services, Inc. | 18500 North Allied Way, Phoenix, Arizona | RSG | Ernst & Young LLP | Phoenix, Arizona |
| ResMed Inc. | 9001 Spectrum Center Blvd., San Diego, CA | RMD | KPMG LLP | San Diego, CA |
| PerkinElmer, Inc. | 940 Winter Street,, Waltham,, Massachusetts | PKI | Deloitte & Touche LLP | Boston, Massachusetts |
| Rockwell Automation, Inc. | 1201 South Second Street, Milwaukee, Wisconsin | ROK | Deloitte & Touche LLP | Milwaukee, Wisconsin |
| Rollins, Inc. | 2170 Piedmont Road, N.E., Atlanta, Georgia | ROL | Deloitte & Touche LLP | Atlanta, Georgia |
| Roper Technologies, Inc. | 6496 University Parkway, Sarasota,, Florida | ROP | PricewaterhouseCoopers LLP | Tampa, Florida |
| Ross Stores, Inc. | 5130 Hacienda Drive, Dublin, California | ROST | Deloitte & Touche LLP | San Francisco, California |
| Royal Caribbean Cruises Ltd. | 1050 Caribbean Way, Miami, Florida | RCL | PricewaterhouseCoopers LLP | Miami, Florida |
| S&P Global Inc. | 55 Water Street, New York, New York | SPGI | Ernst & Young LLP | New York, New York |
| Salesforce, Inc. | Salesforce Tower, San Francisco, California | CRM | Ernst & Young LLP | San Francisco, California |
| SBA Communications Corporation | 8051 Congress Avenue, Boca Raton, Florida | SBAC | Ernst & Young LLP | Boca Raton, Florida |
| SLB | 5599 San Felipe, Houston, Texas | SLB | PricewaterhouseCoopers LLP | Houston, Texas |
| Seagate Technology Holdings PLC | 121 Woodlands Avenue 5, Singapore | STX | Ernst & Young LLP | San Jose, California |
| Sempra | 488 8th Avenue, San Diego, California | SRE | Deloitte & Touche LLP | San Diego, California |
| ServiceNow, Inc. | 2225 Lawson Lane, Santa Clara, California | NOW | PricewaterhouseCoopers LLP | San Jose, California |
| The Sherwin-Williams Company | 101 West Prospect Avenue, Cleveland,, Ohio | SHW | Ernst & Young LLP | Cleveland, Ohio |
| Simon Property Group, Inc. | 225 West Washington Street, Indianapolis, IN | SPG | Ernst & Young LLP | Indianapolis, Indiana |
| Skyworks Solutions, Inc. | 5260 California Avenue, Irvine, California | SWKS | KPMG LLP | Irvine, California |
| The J.M. Smucker Company | One Strawberry Lane, Orrville,, Ohio | SJM | Ernst & Young LLP | Akron, Ohio |
| Snap-on Incorporated | 2801 80th Street, Kenosha, Wisconsin | SNA | Deloitte & Touche LLP | Milwaukee, Wisconsin |
| The Southern Company | 30 Ivan Allen Jr. Boulevard, N.W., Atlanta, Georgia | SO | Deloitte & Touche LLP | Atlanta, Georgia |
| Southwest Airlines Co. | P.O. Box 36611, Dallas,, Texas | LUV | Ernst & Young LLP | Dallas, TX |
| Stanley Black & Decker, Inc. | 1000 STANLEY DRIVE, NEW BRITAIN, CT | SWK | Ernst & Young LLP | Hartford, Connecticut |
| Starbucks Corporation | 2401 Utah Avenue South, Seattle, Washington | SBUX | Deloitte & Touche LLP | Seattle, Washington |
| State Street Corporation | One Congress Street, Boston,, MA | STT | Ernst & Young LLP | Boston, Massachusetts |
| Steel Dynamics, Inc. | 7575 West Jefferson Blvd, Fort Wayne, IN | STLD | Ernst & Young LLP | Indianapolis, Indiana |
| STERIS PLC | 70 Sir John Rogerson’s Quay,, Dublin 2 | STE | Ernst & Young LLP | Cleveland, Ohio |
| Stryker Corporation | 1941 Stryker Way,, Portage,, Michigan | SYK | Ernst & Young LLP | Grand Rapids, Michigan |
| Synchrony Financial | 777 Long Ridge Road, Stamford,, Connecticut | SYF | KPMG LLP | New York, New York |
| Synopsys, Inc. | 675 Almanor Avenue, Sunnyvale, California | SNPS | KPMG LLP | Santa Clara, CA |
| Sysco Corporation | 1390 Enclave Parkway, Houston, Texas | SYY | Ernst & Young LLP | Houston, Texas |
| T-Mobile US, Inc. | 12920 SE 38th Street, Bellevue, Washington | TMUS | Deloitte & Touche LLP | Seattle, Washington |
| T. Rowe Price Group, Inc. | 100 East Pratt Street, Baltimore, Maryland | TROW | KPMG LLP | Baltimore, Maryland |
| Take-Two Interactive Software, Inc. | 110 West 44th Street, New York, New York | TTWO | Ernst & Young LLP | New York, New York |
| Tapestry, Inc. | 10 Hudson Yards, New York, NY | TPR | Deloitte & Touche LLP | New York, New York |
| Targa Resources Corp. | 811 Louisiana Street, Houston, Texas | TRGP | PricewaterhouseCoopers LLP | Houston, Texas |
| Target Corporation | 1000 Nicollet Mall, Minneapolis, Minnesota | TGT | Ernst & Young LLP | Minneapolis, Minnesota |
| TE Connectivity Ltd. | Mühlenstrasse 26, Schaffhausen | TEL | Deloitte & Touche LLP | Philadelphia, Pennsylvania |
| Teledyne Technologies Incorporated | 1049 Camino Dos Rios, Thousand Oaks,, California | TDY | Deloitte & Touche LLP | Los Angeles, California |
| Teleflex Incorporated | 550 East Swedesford Road, Suite 400, Wayne, Pennsylvania | TFX | PricewaterhouseCoopers LLP | Philadelphia, Pennsylvania |
| Teradyne, Inc. | 600 RIVERPARK DRIVE, NORTH READING, MA | TER | PricewaterhouseCoopers LLP | Boston, Massachusetts |
| Tesla, Inc. | 1 Tesla Road, Austin, Texas | TSLA | PricewaterhouseCoopers LLP | San Jose, California |
| Texas Instruments Incorporated | 12500 TI Boulevard, Dallas, Texas | TXN | Ernst & Young LLP | Dallas, Texas |
| Textron Inc. | 40 Westminster Street, Providence, RI | TXT | Ernst & Young LLP | Boston, Massachusetts |
| Thermo Fisher Scientific Inc. | 168 Third Avenue, Waltham, Massachusetts | TMO | PricewaterhouseCoopers LLP | Boston, Massachusetts |
| The TJX Companies, Inc. | 770 Cochituate Road, Framingham, Massachusetts | TJX | PricewaterhouseCoopers LLP | Boston, Massachusetts |
| Tractor Supply Company | 5401 Virginia Way, Brentwood, Tennessee | TSCO | Ernst & Young LLP | Nashville, Tennessee |
| Trane Technologies PLC | 170/175 Lakeview Dr., Swords Co. Dublin | TT | PricewaterhouseCoopers LLP | Charlotte, North Carolina |
| TransDigm Group Incorporated | 1301 East 9th Street,, Cleveland,, Ohio | TDG | Ernst & Young LLP | Cleveland, Ohio |
| The Travelers Companies, Inc. | 485 Lexington Avenue, New York, NY | TRV | KPMG LLP | New York, NY |
| Trimble Inc. | 10368 Westmoor Drive, Westminster, CO | TRMB | Ernst & Young LLP | San Jose, California |
| Truist Financial Corporation | 214 North Tryon Street, Charlotte,, North Carolina | TFC | PricewaterhouseCoopers LLP | Charlotte, North Carolina |
| Tyler Technologies, Inc. | 5101 Tennyson Parkway, Plano,, Texas | TYL | Ernst & Young LLP | Dallas, Texas |
| Tyson Foods, Inc. | 2200 West Don Tyson Parkway,, Springdale,, Arkansas | TSN | PricewaterhouseCoopers LLP | Springdale, Arkansas |
| U.S. Bancorp | 800 Nicollet Mall, Minneapolis, Minnesota | USB | Ernst & Young LLP | Minneapolis, Minnesota |
| Uber Technologies, Inc. | 1725 3rd Street, San Francisco, California | UBER | PricewaterhouseCoopers LLP | San Francisco, California |
| UDR, Inc. | 1745 Shea Center Drive, Suite 200, Highlands Ranch, Colorado | UDR | Ernst & Young LLP | Denver Colorado |
| Ulta Beauty, Inc. | 1000 Remington Blvd., Bolingbrook, Illinois | ULTA | Ernst & Young LLP | Chicago, Illinois |
| Union Pacific Corporation | 1400 Douglas Street, Omaha, Nebraska | UNP | Deloitte & Touche LLP | Omaha, Nebraska |
| United Airlines Holdings, Inc. | 233 South Wacker Drive,, Chicago,, Illinois | UAL | Ernst & Young LLP | Chicago, Illinois |
| United Parcel Service, Inc. | 55 Glenlake Parkway, N.E, Atlanta, Georgia | UPS | Deloitte & Touche LLP | Atlanta, Georgia |
| United Rentals, Inc. | 100 First Stamford Place, Suite 700, Stamford, Connecticut | URI | Ernst & Young LLP | Stamford, Connecticut |
| UnitedHealth Group Incorporated | UnitedHealth Group Center, Minnetonka,, Minnesota | UNH | Deloitte & Touche LLP | Minneapolis, Minnesota |
| Universal Health Services, Inc. | UNIVERSAL CORPORATE CENTER, King of Prussia, Pennsylvania | UHS | PricewaterhouseCoopers LLP | Philadelphia, Pennsylvania |
| Valero Energy Corporation | One Valero Way, San Antonio, Texas | VLO | KPMG LLP | San Antonio, Texas |
| Ventas, Inc. | 353 N. Clark Street, Chicago, Illinois | VTR | KPMG LLP | Chicago, Illinois |
| Veralto Corporation | 225 Wyman Street, Suite 250, Waltham,, Massachusetts | VLTO | Ernst & Young LLP | Boston, Massachusetts |
| VeriSign, Inc. | 12061 Bluemont Way,, Reston,, Virginia | VRSN | KPMG LLP | McLean, VA |
| Verisk Analytics, Inc. | 545 Washington Boulevard, Jersey City, NJ | VRSK | Deloitte & Touche LLP | Morristown, New Jersey |
| Verizon Communications Inc. | 1095 Avenue of the Americas, New York,, New York | VZ | Ernst & Young LLP | New York, NY |
| Vertex Pharmaceuticals Incorporated | 50 Northern Avenue, Boston, Massachusetts | VRTX | Ernst & Young LLP | Boston, Massachusetts |
| Viatris Inc. | 1000 Mylan Boulevard, Canonsburg, Pennsylvania | VTRS | Deloitte & Touche LLP | Pittsburgh, Pennsylvania |
| VICI Properties Inc. | 535 Madison Avenue, 20th Floor, New York,, New York | VICI | Deloitte & Touche LLP | New York, New York |
| Visa Inc. | P.O. Box 8999, San Francisco,, California | V | KPMG LLP | Santa Clara, CA |
| Vistra Corp. | 6555 Sierra Drive, Irving,, Texas | VST | Deloitte & Touche LLP | Dallas, Texas |
| Vulcan Materials Company | 1200 Urban Center Drive, Birmingham, Alabama | VMC | Deloitte & Touche LLP | Birmingham, Alabama |
| W. R. Berkley Corporation | 475 Steamboat Road, Greenwich,, CT | WRB | KPMG LLP | New York, New York |
| W.W. Grainger, Inc. | 100 Grainger Parkway, Lake Forest,, Illinois | GWW | Ernst & Young LLP | Chicago, Illinois |
| Westinghouse Air Brake Technologies Corporation | 30 Isabella Street, Pittsburgh, Pennsylvania | WAB | Ernst & Young LLP | Pittsburgh, Pennsylvania |
| Walgreens Boots Alliance, Inc. | 108 Wilmot Road, Deerfield, Illinois | WBA | Deloitte & Touche LLP | Chicago, Illinois |
| Walmart Inc. | 702 S.W. 8th Street, Bentonville,, AR | WMT | Ernst & Young LLP | Rogers, Arkansas |
| The Walt Disney Company | 500 South Buena Vista Street, Burbank, California | DIS | PricewaterhouseCoopers LLP | Los Angeles, California |
| Warner Bros. Discovery, Inc. | 230 Park Avenue South, New York, New York | WBD | PricewaterhouseCoopers LLP | Washington, District of Columbia |
| Waste Management, Inc. | 800 Capitol Street, Houston, Texas | WM | Ernst & Young LLP | Houston, Texas |
| WEC Energy Group, Inc. | 34 Maple Street, Milford, Massachusetts | WEC | PricewaterhouseCoopers LLP | Boston, Massachusetts |
| WEC Energy Group, Inc. | 231 West Michigan Street, Milwaukee, WI | WEC | Deloitte & Touche LLP | Milwaukee, Wisconsin |
| Wells Fargo & Company | 420 Montgomery Street, San Francisco, California | WFC | KPMG LLP | Charlotte, North Carolina |
| Welltower Inc. | 4500 Dorr Street,, Toledo,, Ohio | WELL | Ernst & Young LLP | Toledo, Ohio |
| West Pharmaceutical Services, Inc. | 530 Herman O. West Drive, Exton, PA | WST | PricewaterhouseCoopers LLP | Philadelphia, Pennsylvania |
| Western Digital Corporation | 5601 Great Oaks Parkway, San Jose,, California | WDC | KPMG LLP | Santa Clara, California |
| Weyerhaeuser Company | 220 OCCIDENTAL AVENUE SOUTH, SEATTLE, Washington | WY | KPMG LLP | Seattle, Washington |
| The Williams Companies, Inc. | One Williams Center, Tulsa, Oklahoma | WMB | Ernst & Young LLP | Tulsa, Oklahoma |
| Willis Towers Watson Public Limited Company | c/o Willis Group Limited, London | WTW | Deloitte & Touche LLP | Philadelphia, PA |
| Wynn Resorts, Limited | 3131 Las Vegas Boulevard South, Las Vegas, Nevada | WYNN | Ernst & Young LLP | Las Vegas, Nevada |
| Xcel Energy Inc. | 414 Nicollet Mall, Minneapolis, Minnesota | XEL | Deloitte & Touche LLP | Minneapolis, Minnesota |
| Xylem Inc. | 301 Water Street SE, Washington, DC | XYL | Deloitte & Touche LLP | Stamford, Connecticut |
| Yum! Brands, Inc. | 1441 Gardiner Lane,, Louisville,, Kentucky | YUM | KPMG LLP | Louisville, Kentucky |
| Zebra Technologies Corporation | 3 Overlook Point, Lincolnshire, IL | ZBRA | Ernst & Young LLP | Chicago, Illinois |
| Zimmer Biomet Holdings, Inc. | 345 East Main Street, Warsaw, Indiana | ZBH | PricewaterhouseCoopers LLP | Chicago, Illinois |
| Zoetis Inc. | 10 Sylvan Way,, Parsippany,, New Jersey | ZTS | KPMG LLP | Short Hills, NJ |
Companies Without Recent 10-K Filings
While compiling the auditor information for S&P 500 companies, it was noted that some companies did not have recent 10-K filings available. As a result, the auditor details for these companies could not be retrieved. The companies in question include Copart (CPRT), GE Vernova (GEV), Smurfit WestRock (SW), Solventum (SOLV), and Supermicro (SMCI).
The Importance of Auditor Choice
The choice of auditor is critical for S&P 500 companies as it impacts investor confidence, regulatory compliance, and overall market perception. Auditors provide an independent assessment of a company’s financial health, ensuring transparency and accuracy in financial reporting.
Extracting Auditor Information from SEC XBRL Filings
In the realm of financial analysis and corporate governance, accessing accurate and up-to-date information is crucial. One effective way to gather such data is by extracting it directly from SEC XBRL filings. In this section, I’ll walk you through the process of how I pulled auditor information for S&P 500 companies using Python.
Why Extract Data from SEC XBRL Filings?
SEC XBRL filings are a treasure trove of financial data, providing detailed insights into a company’s financial health, governance, and compliance. By leveraging these filings, analysts and researchers can obtain precise and reliable information directly from the source.
Python Code to Extract Auditor Details
To extract auditor details from SEC XBRL filings, I used the following Python code. This script utilizes the requests library to fetch the filings, BeautifulSoup to parse the HTML content, and pandas to organize the data into a structured format.
import requests
from bs4 import BeautifulSoup
import pandas as pd
import time
def get_auditor_details(cik, access_number, file_name, debug=False):
url = f"https://www.sec.gov/Archives/edgar/data/{cik}/{access_number}/{file_name}"
headers = {
"User-Agent": "yourname (youremail@email.com)"
}
try:
response = requests.get(url, headers=headers)
response.raise_for_status() # Check for HTTP errors
soup = BeautifulSoup(response.content, 'html.parser')
if debug:
print(f"Fetched URL: {url}")
print(soup.prettify())
# Look for the ix:nonnumeric tag with name="dei:AuditorName"
auditor_name_tag = soup.find('ix:nonnumeric', {'name': 'dei:AuditorName'})
auditor_location_tag = soup.find('ix:nonnumeric', {'name': 'dei:AuditorLocation'})
auditor_name = auditor_name_tag.get_text(strip=True) if auditor_name_tag else "Auditor Name not found."
auditor_location = auditor_location_tag.get_text(strip=True) if auditor_location_tag else "Auditor Location not found."
# Extract the principal address components
address_line1 = soup.find('ix:nonnumeric', {'name': 'dei:EntityAddressAddressLine1'})
city = soup.find('ix:nonnumeric', {'name': 'dei:EntityAddressCityOrTown'})
state = soup.find('ix:nonnumeric', {'name': 'dei:EntityAddressStateOrProvince'})
# Construct the full address
principal_address = ""
if address_line1:
principal_address += address_line1.get_text(strip=True) + ", "
if city:
principal_address += city.get_text(strip=True) + ", "
if state:
principal_address += state.get_text(strip=True)
# Remove trailing comma and space if necessary
principal_address = principal_address.rstrip(', ')
if not principal_address:
principal_address = "Principal Address not found."
return auditor_name, auditor_location, principal_address
except requests.exceptions.HTTPError as http_err:
if response.status_code == 404:
return (f"Error fetching document: 404 Not Found for URL: {url}", "", "")
return (f"Error fetching document: {str(http_err)}", "", "")
def get_company_auditor_info(companies, debug=False):
data = []
for company in companies:
cik, access_number, file_name, company_name, ticker_symbol = company
auditor_name, auditor_location, principal_address = get_auditor_details(cik, access_number, file_name, debug)
data.append([company_name, ticker_symbol, auditor_name, auditor_location, principal_address])
# Introduce a time delay of 2 seconds between requests
time.sleep(2)
df = pd.DataFrame(data, columns=["Company", "Ticker", "Auditor", "Location", "Principal Address"])
return df
# List of companies with accurate CIKs, access numbers, file names, and ticker symbols.
companies = [
("1090727", "000109072724000008", "ups-20231231.htm", "United Parcel Service, Inc.", "UPS"),
]
# Get auditor information for the companies
df = get_company_auditor_info(companies, debug=True)
# Output only the Company, Ticker, Auditor names, and Locations
output_df = df[['Company', 'Ticker', 'Auditor', 'Location', 'Principal Address']]
# Save the output to a CSV file
output_df.to_csv("auditor_information_with_address.csv", index=False)
print("Auditor information has been saved to 'auditor_information_with_address.csv'.")
print(output_df)
Conclusion
In conclusion, the auditing landscape for S&P 500 companies is predominantly controlled by the ‘Big Four’ accounting firms, with Ernst & Young LLP leading the pack. The choice of auditor is a strategic decision that can influence a company’s reputation and investor trust. As the financial world continues to evolve, the role of auditors remains indispensable in maintaining the integrity of financial markets.
