Tower One is fully occupied by the Petronas Company and a number of its subsidiaries and associate companies. The office spaces in Tower Two are mostly available for lease to other companies. A number of companies have offices in Tower Two, including Accenture, Al Jazeera English, Bloomberg, Boeing, IBM, Khazanah Nasional Berhad, McKinsey & Co, Microsoft, Newfield Exploration, Exact Software and Reuters.