Price Waterhouse Coopers Consulting (PwC) is one of the top four accounting firms in the world (the other three are, , ), and was formed by the merger of two accounting firms, Price Waterhouse and Coopers, on July 1, 1998 in London. The firm was formed by the merger of PwC and Coopers & Lybrand in London on July 1, 1998. PricewaterhouseCoopers is ranked third in the Forbes global ranking of private companies worldwide, and its business covers assurance and corporate advisory services, business process outsourcing, financial advisory services, global human resources, and management consulting services.