Aug 19 (Reuters) - Accounting firm PwC said on Thursday it was delaying the reopening of its U.S. offices until at least Nov. 1, reflecting the impact of the highly transmissible Delta variant of COVID-19 in the country. "In accordance with federal/local health guidelines and out of an abundance of caution, we have made the decision to delay the official reopening of our U.S. offices until November 1," a PwC spokesperson said in an emailed statement. The resurgence of COVID-19 cases in the United States due to the Delta variant and the new guidance from the U.S. Centers for Disease Control and Prevention (CDC) that requires fully vaccinated individuals to wear masks have led companies to change their plans on return to office, vaccinations and masking. read more "We will continue to monitor the situation in accordance with CDC guidelines and local laws, and are prepared to adjust our plans, as needed", the PwC statement added.