3E Accounting is a Singapore based accounting firm.
 The company was founded in 2011 by Stephanie Chua and Lawrence Chai in the city of Novena, Singapore.
 They expanded to Malaysia in 2014.
 They started an international accounting network in 2016.
 The network now has offices in 50 countries.
 3E Accounting International network is managed by 3E Accounting International Pte. Ltd. with its headquarter in Singapore.
Option is a publicly quoted technology company, headquartered in Leuven, Belgium.
 Option specializes in the design, development, production and commercialization of broadband wireless technology devices.
 Option has been awarded Ernst & Young's ‘Company of the Year’ award for 2005.
Outsource Partners International (OPI) was acquired by EXL in June 2011.
 The acquisition marked the end of F&A outsourcing of OPI.
 OPI was a multinational company with headquarters in New York, NY and Los Angeles, CA.
 It operates from more than a dozen global locations throughout the US, UK, India, Bulgaria, and Malaysia.
 OPI was formed in 2002 through the acquisition of big four accounting firm's Business Process Outsourcing (BPO) division and itAccounts, a finance and accounting BPO company with an offshore F&A outsourcing facility in Bangalore, India.
 It offers finance, accounting and tax outsourcing services.
PricewaterhouseCoopers (doing business as PwC) is a multinational professional services network headquartered in London, United Kingdom.
 It is the second largest professional services firm in the world, and is one of the Big Four auditors, along with Deloitte, EY and KPMG.
 Vault Accounting 50 has ranked PwC as the most prestigious accounting firm in the world for seven consecutive years, as well as the top firm to work for in North America for three consecutive years.
EY (formerly Ernst & Young) is a multinational professional services firm headquartered in London, England.
 EY is one of the largest professional services firms in the world and is one of the "Big Four" accounting firms.
Mark-to-market (MTM or M2M) or fair value accounting refers to accounting for the "fair value" of an asset or liability based on the current market price, or for similar assets and liabilities, or based on another objectively assessed "fair" value.
 Fair value accounting has been a part of Generally Accepted Accounting Principles (GAAP) in the United States since the early 1990s, and is now regarded as the "gold standard" in some circles, even though it is considered to be one of the reasons of the Enron scandal and the eventual bankruptcy of the company and the closure of the accounting firm Arthur Andersen.
The Lo Nuestro Award for Tropical Song of the Year (or Lo Nuestro Award for Tropical/Salsa Song of the Year) is an honor presented annually by American network Univision.
 The Lo Nuestro Awards were first awarded in 1989 and has been given annually since to recognize the most talented performers of Latin music.
 The nominees and winners were originally selected by a voting poll conducted among program directors of Spanish-language radio stations in the United States and also based on chart performance on "Billboard" Latin music charts, with the results being tabulated and certified by the accounting firm Deloitte.
 As of 2004, the winners are selected through an online survey.
 The trophy awarded is shaped in the form of a treble clef.
Patricia A. McKay is a Partner with the public accounting firm of Templeton & Company which provides accounting, audit, tax and consulting services to clients from its South Florida offices in West Palm Beach and Fort Lauderdale.
 Prior to joining Templeton, she served as the Executive Vice President and the Chief Financial Officer of Office Depot, where she had also served on its Board of Directors.
 Prior to that position, she was the Executive Vice President and Chief Financial Officer of Restoration Hardware.
 In addition, she has held senior finance leadership positions at AutoNation, and Dole Food Company.
 She began her career with an international accounting firm where she served as an audit manager.
 In 2007, she was recognized as one of the "100 Most Influential People in Finance" by Treasury & Risk Magazine.
 Most recently, she was nominated as an Influential Business Woman by The South Florida Business Journal, inducted into the FAU National Alumni Association Hall of Fame and serves on the FAU Foundation Board.
 McKay holds a bachelor's degree in Business Administration from Florida Atlantic University.
Gainer Donnelly is a CPA firm based in Houston, Texas.
 It is a part of the PrimeGlobal worldwide network, an association of 384 independent accounting firms in 89 countries around the globe.
 In 2012, Gainer Donnelly was named as the Top Houston-based accounting firm in the southwest region, with 9 Partners and a staff of 140+ professionals.
 They were featured in the Top 150 firms in the U.S. by Inside Public Accounting and were voted one of the Top 3 firms in Houston by Texas Lawyer Magazine.
E-accounting involves performing regular accounting functions, accounting research and the accounting training and education through various computer based /internet based accounting tools such as digital tool kits, various internet resources, international web-based materials, institute and company databases which are internet based, web links, internet based accounting software and electronic financial spreadsheet tools to provide efficient decision making.

Question: Which London Based accounting firm awarded a technology company based in Leuven, Belgium their company of the year award in 2005?
Answer: Ernst & Young