New York--PricewaterhouseCoopers L.L.P., the world's largest professional services firm, may split into three units, according to The Financial Times,
which cited unnamed sources. The three units would include: accountancy and audit; consulting; and the firm's tax, human resources and legal services. PWC may seek separate stock market listings for the three units. Professional services firms including KPMG Ernst & Young L.L.P., New York, are also considering or undergoing radical reorganizations.