PwC helps organizations and individuals create the value they are looking for. PwC is a network of firms in 157 countries with more than 184,000 people who are committed to delivering quality in assurance, tax and advisory services. PwC is part of the global conversation and movement towards responsible business practices that create positive change in the world. Responsible business practices, such as ethics, integrity, independence and transparency, have always been at the heart of PwC. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity.