The Dutch branches of three of the world's largest accounting firms—Deloitte, PwC, and EY—have been collectively fined over $8 million by the US audit watchdog for sustained cheating in internal exams, including ethics tests. This disciplinary action follows a scandal that first emerged in 2022 when a whistleblower exposed cheating at KPMG, another major accounting firm. The fines highlight ongoing regulatory scrutiny of the Big Four accounting firms amid concerns about their internal controls and ethical standards. The Financial Times reported the total fines at approximately $8.5 million. The scandal has raised broader questions about the reliability and integrity of financial statement audits conducted by these firms.