| Covenant Real Estate Ltd. | auditor | | - | |
| SAIC (Bermuda) Ltd. | auditor | | | |
| New Paget East Trust | auditor | | | |
| Queensgate Special Purpose Ltd. | auditor | | | |
| LTI Limited | auditor | | - | |
| Contrarius Holdings Limited | auditor | | - | |
| EBEL INTERNATIONAL LIMITED | auditor | | | |
| MEIKLEFIELD LIMITED | auditor | | | |
| Urquhart Limited | auditor | | | |
| Windward Equity Holdings IV, Ltd. | auditor | | | |
| BELCORP INTERNATIONAL LIMITED | auditor | | | |
| Prometheus Funding III, Ltd. | auditor | | - | |
| Collateralised Re Private Trust Company Ltd. | auditor | | - | |
| First Growth Limited | auditor | | | |
| Contrarius Investment Management (Bermuda) Limited | auditor | | - | |
| Windward Funding V, Ltd. | auditor | | | |
| Prometheus Equity Holdings III, Ltd. | auditor | | - | |
| Eden Re Ltd. | auditor | | - | |
| VECTOR REINSURANCE LTD | auditor | | - | |
| New Ocean Capacitor I Ltd. | auditor | | - | |
| Windward Funding IV, Ltd. | auditor | | | |
| Windward Equity Holdings V, Ltd. | auditor | | | |
| Godet & Young Limited | auditor | | - | |
| CLIENTS ASSURANCE POOL, LTD. | auditor | | | |
| NEW OCEAN FOCUS CAT FUND LTD | auditor | | - | |
| Amberjack Limited | auditor | | | |
| AMICUS LIMITED | auditor | | | |
| Bosphorus Re Ltd. | auditor | | - | |