The liquidation of Evergrande has sparked concerns among some partners at its former auditor, PwC China. They are reportedly worried about potential financial and legal risks. On the morning of June 11, a report indicated that several partners at PwC's affiliated entities in Hong Kong and mainland China are exploring strategies to shield their personal assets. This is a precaution against the possibility that the firm's legal and regulatory challenges could ultimately impact them personally. One partner is said to have even considered divorce as a means to protect wealth, while another has reportedly cut their children's education budget. Several former senior executives who left PwC's Hong Kong affiliate in recent years have also stated they are considering steps to safeguard their own assets.

The liquidators for Evergrande allege that PwC's mainland and Hong Kong affiliates were "negligent" and made "misrepresentations" during their audit of the property giant. According to lawyers' statements in court in May, the liquidators have filed a lawsuit against PwC International and its mainland and Hong Kong affiliates, seeking damages of 57 billion yuan. Previously, Hong Kong's accounting regulator noted that the deficiencies in PwC's audit of Evergrande were "particularly egregious," facilitating and contributing to the company's inflation of reported profits and liquidity.

While some partners have stated they were not directly involved in the Evergrande audit, they still fear the liquidators might name them in the lawsuit. Furthermore, they are concerned they could be required to use their equity in the firm to cover legal losses, or that their personal compensation could be affected if the firm's overall financial health suffers. In response to these reports, a PwC China spokesperson declined to comment on the ongoing litigation. However, the spokesperson stated that the firm's business continues to perform well, and it remains focused on delivering high-quality services to clients, supporting its people, and investing in the future of the firm and its business in China.