PricewaterhouseCoopers is registered in Shanghai for auditing and Shenzhen for consulting. It is two registered companies.
Of the big four, only Deloitte Consulting is not separated, and all others are stripped off. But now every family is developing its own consulting business. After the collapse of Bi Bo, the Big Four scrambled to acquire its consulting business. The so-called separation is actually to register two companies separately. But the offices are still together