1) Because they are a product of lots of merged firms each of whom had their own network of offices; lots of these old offices were never consolidated2) To provide audit services to companies all over the place (many of which are small and expect their auditors to be local)Consultants rarely travel to other countries. Because the firm is so large, inevitably a few do, but mainly partners who need to do so for executive meetings. Historically, all the country firms were separate, and needed to deal with local financial regulations and perform audits in the local language. This divided culture and resourcing process persists despite the more recent regional consolidation of firms.