The Public Company Accounting Oversight Board is getting more aggressive in exposing audit firms and their clients that are so far wriggling free of the audit regulatory process.

The board published a 20-page list of more than 400 companies doing business in U.S. capital markets whose auditors have not yet submitted to the PCAOB’s inspection process that began in 2004. The list includes names such as Credit Suisse, Deutche Bank, Barclays, Anheuser-Busch, Coca-Cola, Siemens, Novartis, Daimler, Nokia, BP, Proctor & Gamble, Prudential, and Royal Dutch Shell, to name a few. A second version of the same list is sorted by jurisdiction.

Affiliates of every major audit firm are included in the list, located primarily in Europe and China. The PCAOB has become increasingly open in describing its difficulty getting international inspections completed, primarily because it runs into legal conflicts with the laws of other countries, the board has said.

PCAOB rules, rooted in Sarbanes-Oxley, require all audit firms doing business in the United States to be registered with the PCAOB and subjected to routine inspections. The largest firms, those auditing more than 100 public companies, are inspected annually while the remainder of firms that are doing audit work are supposed to be inspected at least every three years.

The board says so far it has conducted more than 1,300 inspections of registered firms in the United States and 33 jurisdictions outside the United States. Officials and audit firms in some major jurisdictions are mounting a legal resistance to the inspection process, however, most notably 18 countries in the European Union, China, Switzerland, and Hong Kong.

The PCAOB published the list “because investors in U.S. markets may be relying on the audit work of certain firms without realizing that those firms are presently uninspected by the PCAOB,” the board said in a statement. “The PCAOB continues to eliminate obstacles to inspections in these jurisdictions.”