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Big 4 is in the legal market outside the USA. ABA regs prevent accountants from working with attorneys in the US.
Except some states like CA and AZ have loosen that rule.
This isn’t new. ILC sits in the DC office of PwC and provides legal services outside of the US. Its a part of network not PwC US. There are enough restrictions w/r/t US legal services that it’s not a Big Law competitor.
https://news.bloomberglaw.com/bloomberg-law-analysis/analysis-the-big-4-is-knocking-are-state-bars-answering
https://news.bloomberglaw.com/business-and-practice/global-law-leaders-said-to-ignore-big-four-threat-for-now