As used in this document, “Deloitte” means Deloitte Consulting LLP and its subsidiaries, which provide business consulting and advisory services as well as technology design and implementation services; and Deloitte Tax LLP, which provides Audit and Tax advisory capabilities. These entities are separate subsidiaries of Deloitte LLP. Please see www.deloitte.com/us/about for a detailed description of the legal structure of Deloitte LLP and its subsidiaries. Certain services may not be available to attest clients under the rules and regulations of public accounting.
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“Deloitte” is the brand under which tens of thousands of dedicated professionals in independent firms throughout the world collaborate to provide audit, consulting, financial advisory, risk management, tax and related services to select clients. These firms are members of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee (“DTTL”). Each DTTL member firm provides services in particular geographic areas and is subject to the laws and professional regulations of the particular country or countries in which it operates. Each DTTL member firm is structured in accordance with national laws, regulations, customary practice, and other factors, and may secure the provision of professional services in its territory through subsidiaries, affiliates, and other related entities. Not every DTTL member firm provides all services, and certain services may not be available to attest clients under the rules and regulations of public accounting. DTTL and each DTTL member firm are legally separate and independent entities, which cannot obligate each other. DTTL and each DTTL member firm are liable only for their own acts and omissions, and not those of each other. DTTL (also referred to as “Deloitte Global”) does not provide services to clients. The DTTL member firm in the United States is Deloitte LLP.
In the United States, Deloitte LLP is the member firm of DTTL. Deloitte LLP does not provide services to clients. Instead, services are primarily provided by the subsidiaries of Deloitte LLP, including:
Deloitte & Touche LLP
Deloitte Consulting LLP
Deloitte Financial Advisory Services LLP
Deloitte Tax LLP
Deloitte LLP helps coordinate the activities of these subsidiaries. Deloitte LLP and these subsidiaries are separate and distinct legal entities. Each of these subsidiaries is organized under Delaware law, is separately capitalized, has its own Chairman and CEO and Board of Directors, and provides a distinct array of services. When you contract for the provision of services with one of the subsidiaries of Deloitte LLP, only that subsidiary is responsible for the provision of those services and is the only entity with potential liability for any claims that may arise in connection with such services. Certain services may not be available to attest clients under the rules and regulations of public accounting.