What Does PwC Do for the Oscars?

PwC has played a behind-the-scenes role at the Oscars for decades, overseeing one of the most secretive aspects of the awards: vote counting. Their involvement ensures that results remain accurate and confidential until they are revealed on stage.

This responsibility demands strict security measures, precise tallying methods, and an unwavering commitment to fairness.

Tallying the Ballots

Oscar winners are determined through a preferential voting system, requiring careful counting to ensure accuracy. PwC accountants receive thousands of ballots from Academy members, who rank their choices in categories like Best Picture. Unlike a simple majority vote, this system redistributes votes in multiple rounds until a nominee secures more than 50%. A miscalculation could alter the outcome.

To prevent errors, PwC employs a dual-counting method where two accountants independently tally each category. This redundancy helps catch discrepancies before results are finalized. The process is conducted manually rather than relying on automated systems, reducing the risk of digital tampering or computational errors. Each ballot is reviewed multiple times, particularly in categories with complex voting structures.

For categories like Best Actor or Best Director, where a simple plurality vote determines the winner, the process is more straightforward. Best Picture, however, requires multiple elimination rounds. PwC accountants remove the lowest-ranked film in each round and redistribute those votes based on second-choice preferences. This continues until one film secures a majority, making it the most complex category to count.

Securing the Results

Once ballots are counted and verified, PwC enforces strict security measures. Only a select few accountants know the final winners before they are announced, and they are bound by confidentiality agreements. A breach could damage PwC’s reputation and undermine the credibility of the Academy Awards.

To prevent leaks, the results are never stored in a single document or centralized database. Instead, two senior PwC partners commit the final list of winners to memory, eliminating the risk of unauthorized access. These partners are the only individuals who have full knowledge of the results before the ceremony.

Vote counting takes place in an undisclosed location with restricted access. Surveillance systems and background checks help prevent tampering. Even within PwC, employees outside the Oscars team have no insight into the results, reinforcing confidentiality.

Delivering the Envelopes

Once winners are finalized, PwC prepares two identical sets of envelopes, each containing a winner’s name printed on a card inside a sealed folio. These envelopes include security features to prevent tampering or duplication.

Each set is assigned to one of the two PwC partners who have memorized the winners. On the night of the Oscars, they travel separately using different routes to the venue, carrying their respective briefcases. This ensures that if one partner is delayed, the other can still deliver the results without disrupting the ceremony.

Inside the venue, the PwC accountants station themselves at opposite sides of the stage, handing envelopes to presenters just before they walk on. This minimizes the time between access and announcement, reducing the likelihood of interference. They also verbally confirm each category and recipient before handing over the envelope, acting as a final safeguard against misplacement or mix-ups.

Maintaining Neutrality

PwC’s role extends beyond logistics and security—it also requires strict impartiality. As an independent audit firm, PwC ensures that no external influence or internal bias affects the outcome.

To uphold neutrality, PwC follows ethical standards similar to those governing financial audits. Accountants involved in the process are prohibited from engaging in discussions or activities that could be perceived as favoritism toward nominees.

Internal controls prevent any single individual from having unchecked influence. PwC periodically reviews its procedures to identify vulnerabilities, much like how public companies undergo independent audits. By maintaining transparency in its methodology while keeping results confidential, PwC helps preserve trust in the awards.