Ernst & Young LLP is earnest about its chosen profession. Although a separate legal entity, it is the US member firm of Ernst & Young Global, one of the Big Four accounting firms, which includes rivals KPMG, PricewaterhouseCoopers, and Deloitte Touche Tohmatsu. Ernst & Young provides assurance, tax, transactions, and advisory services to public and private companies in a wide variety of industries from about 80 offices in some 40 US states, the District of Columbia, and Puerto Rico. Ernst & Young LLP is part of the Americas area of the global accountancy network. Arthur Young and Alwin C. Ernst founded the two accounting firms that were later combined to form Ernst & Young.