Penguin
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Big5 is a superset of US ASCII representing Chinese characters in 2 bytes. It is/was widely used in Taiwan, but is not ISO2022? compliant.

Unless there is a compelling reason not to, Unicode should be used in the place of Big5.

See also: charsets(7), charset(1), ascii(7) and unicode(7).

However, in the corporate world, the Big 5 are the large accounting firms:

  • Arthur Andersen
  • Deloitte & Touche
  • Ernst & Young
  • KPMG
  • Price Waterhouse Coopers