The Securities Appellate Tribunal on Friday refused to grant a stay on the two-year SEBI ban on audit major Price Waterhouse (PW) to undertake new clients, PTI reported.\u00a0On January 10, the SEBI decision in the multi-crore Satyam Scam had come, and it has found\u00a0auditor major Price Waterhouse and its network entities guilty, which was challenged in Tribunal on January 17. Currently,\u00a0Price Waterhouse firms audit nearly 71 companies. The market regulator\u2019s order came after nine years post the scam at Satyam Computer Services, while there were two failed attempts by Price Waterhouse to settle the case through consent mechanism.It was\u00a0one of the most stringent orders passed by any regulator against a Big Four audit major. Here is the list of companies under\u00a0auditor major Price Waterhouse (PW), which have been barred by the market regulator SEBI: Price Waterhouse, Bangalore Price Waterhouse & Co., Bangalore Price Waterhouse & Co. Kolkata Lovelock and Lewes, Hyderabad Lovelock and Lewes, Mumbai Price Waterhouse, Kolkata Price Waterhouse, New Delhi Price Waterhouse & Co., Chennai Price Waterhouse & Co., New Delhi Dalal & Shah, Ahmedabad Dalal & Shah, Mumbai Price Waterhouse, Bangalore\u2019s two erstwhile partners \u2014 S Gopalakrishnan and Srinivas Talluri \u2014 have been directed to jointly and severally disgorge the wrongful gains of \u201cRs 13,09,01,664 with interest calculated at the rate of 12%\u00a0per annum from January 7, 2009, till the date of payment\u201d.\u00a0They have to pay the amount within 45 days. However, PricewaterhouseCoopers network\u2019s other entities in India, which provide services other than auditing such as tax advisory, corporate advisory and consultancy, will not be directly affected by the SEBI order. These firms offer services under the entities including PricewaterhouseCoopers Pvt Ltd,\u00a0PricewaterhouseCoopers Service Delivery Center,\u00a0PRTM Management Consultants (India) Private Limited and PricewaterhouseCoopers India LLP. They operate in multiple cities of India. While barring companies under the Price Waterhouse network, SEBI said, \u201cThe network structure of operations adopted by the international accounting firm should not be used as a shield to avoid legal implications arising out of the certifications issued under the brand name of the network.\u201d The Satyam scandal was a Rs 7,000-crore corporate scandal in which chairman Ramalinga Raju confessed that the company\u2019s accounts had been falsified. On January 7, 2009, Ramalinga Raju sent off an email to Sebi and stock exchanges, wherein he admitted and confessed to inflating the cash and bank balances of the company. According to SEBI, PW firms have benefited from the relationship from Satyam Computer Services by having collectively received a fee of over Rs 23 crore during 2000-2008 period. Out of this amount, over Rs 13 crore was paid towards PW Bangalore for the audit of Satyam Computer Services as submitted by it, the regulator added.