Victoria accounts for nearly 27% of Australian accounting services firms operating in this sector. Firms in this industry provide accounting, taxation, auditing, financial reporting, bookkeeping services and business advice. Major firms operating in Victoria include Pricewaterhouse Coopers, Deloitte Touche and Tohmatsu, KPMG and Ernst & Young. CPA Australia, one of the world's largest accounting bodies is headquartered in Melbourne. CPA Australia has a global membership of more than 150,000 members working in 120 countries around the world, with more than 25,000 members working in senior leadership positions.