Context_1 : The Four Policemen refers to a post-war council consisting of the Big Four that U.S. President Franklin D. Roosevelt proposed as a guarantor of world peace. The members of the Big Four, called the Four Powers during World War II, were the four major Allies of World War II: the United Kingdom, the United States, the Soviet Union and the Tridemist China. The United Nations envisioned by Roosevelt consisted of three branches: an executive branch comprising the Big Four, an enforcement branch composed of the same four great powers acting as the Four Policemen or Four Sheriffs, and an international assembly representing the member nations of the UN, which united the world's greatest capitalist state, the greatest communist state, the greatest colonial power and the greatest democratic state. Context_2 : 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. In 2002, the firm voluntarily surrendered its licenses to practice as Certified Public Accountants in the United States after being found guilty of criminal charges relating to the firm's handling of the auditing of Enron, an energy corporation based in Texas, which had filed for bankruptcy in 2001. Context_3 : This is a list of German companies by employees in 1907. The largest 127 companies of the German Empire in 1907 accounted for 7.8 percent of all employees in the German Empire; excluding railways and state-owned enterprises the share was only 3.6 percent. This compares to corresponding percentage shares of 8.2 respectively 4.6 for the United Kingdom at the same time. The largest German companies were predominantly in the heavy industries (mining, coal, iron, iron ore, steel and metals), accounting for 38.7 percent of all employees and the transport and communication sector (railways, postal service, shipping), accounting for 45.4 percent of all employees. State-owned enterprises such as the state railways companies, the postal administration, the Prussian state mines, military workshops and the Imperial shipyards are dominant among the very largest companies. Context_4 : 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. Context_5 : WTP Advisors is an international-tax advisory and consultancy firm. Inc. Magazine ranked the company as one of the fastest growing businesses in the United States in 2011, 2012, 2013. The 2012 Inc. 500 and 5000 survey ranked WTP Advisors at 1,184; within the business products and services category, the company ranked 75th. The company was founded in 2005 by Ian Boccaccio, Michael Minihan, David Wain and James Fyhrie all former employees of PricewaterhouseCoopers. The partners saw an opportunity to provide international tax consulting for small and medium businesses and be competitive with the “Big Four” accounting firms: PricewaterhouseCoopers, Ernst & Young, Deloitte Touche Tohmatsu and KPMG. Context_6 : Hong Kong Recording Industry Alliance Limited (HKRIA, ) is a not-for-profit copyright management organization, formed to handle copyright issues for recording companies regarding the broadcast, public performance and relevant usage of sound recordings (recorded music) and music videos in Hong Kong, Macau and other territories. The founding companies included the traditional internationally recognised Big Four Recording Companies (四大唱片公司) of EMI Group, Sony Music, Universal Music (環球) and Warner Music Group (華納). The group was established in October 2008. Later in December 2010, BMA Entertainment (博美) joined HKRIA, turning the Big Four into the Big Five. While BMA is Context_7 : Edward Miguel "Mike" Garcia (November 17, 1923 – January 13, 1986), nicknamed "Big Bear" and "Mexican Mike", was an American right-handed pitcher in Major League Baseball (MLB). Garcia was born in San Gabriel, California, and grew up in Orosi, Tulare County. He entered minor league baseball at the age of 18. After one season, he joined the U.S. Army and served for three years. Following his military discharge, Garcia returned to baseball. He was promoted to the MLB in 1948. He played 12 of his 14 major league seasons for the Cleveland Indians. From 1949 to 1954, Garcia joined Bob Lemon, Early Wynn, and Bob Feller on the Indians' "Big Four" pitching staff. Historians consider the "Big Four" to be one of the greatest starting pitching rotations in baseball history. During those six seasons with the "Big Four", Garcia compiled a record of 104 wins against 57 losses. He had two 20-win seasons and led the American League (AL) in earned run average (ERA) and shutouts twice each. Context_8 : The railway system of Great Britain, the principal territory of the United Kingdom, is the oldest in the world. The system was originally built as a patchwork of local rail links operated by small private railway companies. These isolated links developed during the railway boom of the 1840s into a national network, although still run by dozens of competing companies. Over the course of the 19th and early 20th centuries, these amalgamated or were bought by competitors until only a handful of larger companies remained (see railway mania). The entire network was brought under government control during the First World War and a number of advantages of amalgamation and planning were revealed. However, the government resisted calls for the nationalisation of the network. In 1923, almost all the remaining companies were grouped into the "big four", the Great Western Railway, the London and North Eastern Railway, the London, Midland and Scottish Railway and the Southern Railway. The "Big Four" were joint-stock public companies and they continued to run the railway system until 31 December 1947. Context_9 : 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. Context_10 : The Big Four are the four largest professional services networks in the world, offering audit, assurance services, taxation, management consulting, advisory, actuarial, corporate finance and legal services. They handle the vast majority of audits for public companies as well as many private companies. It is reported that the Big Four audit 99% of the companies in the FTSE 100, and 96% of the companies in the FTSE 250 Index, an index of the leading mid-cap listing companies. fact_1 : 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. fact_2 :  EY is one of the largest professional services firms in the world and is one of the "Big Four" accounting firms. Question: What are the accounting companies that make up the "Big Four" excluding Ernst & Young?
Output: PricewaterhouseCoopers, Deloitte Touche Tohmatsu