What are the accounting companies that make up the "Big Four" excluding Ernst & Young?
Arthur Andersen: Arthur Andersen LLP, based in Chicago, is an American holding company and formerly one of the "Big Five" accounting firms among PricewaterhouseCoopers, Deloitte Touche Tohmatsu, Ernst & Young and KPMG, providing auditing, tax, and consulting services to large corporations. Ernst &amp; Young:  EY is one of the largest professional services firms in the world and is one of the "Big Four" accounting firms.
PricewaterhouseCoopers, Deloitte Touche Tohmatsu