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  • By Richard Barrett and Sean O'Connor, PricewaterhouseCoopers, Washington DC, Kirsten Blum, PricewaterhouseCoopers, Los Angeles
  • By Nick Raby and Kirsten Blum, PricewaterhouseCoopers, Los Angeles, Katherine Treasure, PricewaterhouseCoopers, San Francisco, E Miller Williams, PricewaterhouseCoopers, Atlanta
  • By Gordon Dootson, London
  • By Jim Klein, New York and Aidan Langley, London
  • Deloitte & Touche
  • By Balazs Nagy and Tobias Lintvelt, Shin Nihon Ernst & Young, Tokyo
  • By Dr Dieter Endres, Stefan Ditsch and Stefan Brunsbach, PricewaterhouseCoopers, Frankfurt
  • By Thomas Matragrano, Kenneth Kral and Dennis A Grossman, PricewaterhouseCoopers, New York
  • By Roberto del Toro, David Cuéllar and Mauricio Rivero, PricewaterhouseCoopers, Mexico City
  • By Brenda Humphreys, PricewaterhouseCoopers, Mississauga, Deborah Toaze, PricewaterhouseCoopers, Toronto