Deloitte is made up of firms that are members of Deloitte Touche Tohmatsu Limited (“Deloitte Global”), a private company limited by guarantee, incorporated in England & Wales. These member firms and each of their related entities (each a “Deloitte firm”), along with Deloitte Global and its related entities, form the Deloitte organization.

This structure allows Deloitte to be an industry leader at all levels—locally, nationally and globally.

Individual Deloitte firms have access to the skills and knowledge of, and the ability to consult within, the Deloitte organization. They also enjoy the benefit of Deloitte’s market recognition and reputation. Deloitte Global itself does not provide services to clients, nor does it direct or control the decisions Deloitte firms make with respect to the clients they serve.

The member firms are primarily organized on an individual country or regional basis, and each operates within the legal and regulatory framework of its particular jurisdiction(s). They are separate and independent firms that have come together to practice under a common brand and shared methodologies, client service standards, and other professional protocols and guidelines.

Deloitte firms are not subsidiaries or branch offices of a global parent, but instead comprise separate and distinct legal entities. The Deloitte organization is not a partnership, single firm or multinational corporation.

This structure confers significant strengths, including a deep understanding of local markets and a sense of responsibility among Deloitte firm professionals, who have direct stakes in the integrity and growth of their local practices.

The Deloitte organization achieves economies of scale with centers of excellence, global delivery centers and other network approaches that are designed to deliver a consistent level of excellence around the world.

Global approach

As part of the Deloitte organization, Deloitte firms benefit from shared values, investments and resources that enhance their individual abilities to provide core services to key local and global clients and development opportunities for their people. They also are able to leverage Deloitte’s brand, eminence and intellectual property.

Deloitte firms support and adhere to the purposes and policies of Deloitte Global by:

• Conducting themselves in a manner that sustains the reputation of the Deloitte organization;
• Aligning local plans, strategies and operations with those of Deloitte Global, as appropriate;
• Adhering to Deloitte Global’s professional standards, Shared Values, methodologies and systems of quality control; and
• Advising Deloitte Global of proposed joint ventures, mergers and other cooperation arrangements with other Deloitte firms.