Accounting and consulting firm PricewaterhouseCoopers (PwC) has decided to permanently allow its 40,000 US client services employees to work virtually and live anywhere they want. However, employees working virtually full-time from a lower-cost location would be subjected to a pay cut, PwC's Deputy People Leader, Yolanda Seals-Coffield said. The company has a total of 55,000 US employees.