Ernst & Young, one of the Big Four accounting firms, is a result of the merger of firms A.C. Young and Ernst & Whinney in 1989. The company is a global provider of audit, tax, business risk services, technology and security risk services, transaction advisory, and human capital services. In 2005, E&Y announced its re-entry into the business advisory services market, five years after selling its former practice to CapGemini. Employing over 120,000 people worldwide, the firm operates in more than 140 countries.