Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee (DTTL), and its network of member firms, each of which is a legally separate and independent entity. Deloitte provides audit, consulting, financial advisory, risk management and tax services to public and private clients spanning multiple industries. With a globally connected network of member firms in more than 150 countries, Deloitte brings world-class capabilities and high-quality service to clients, delivering the insights they need to address their most complex business challenges. Deloitte has in the region of 200,000 professionals, all committed to becoming the standard of excellence. DTTL does not itself provide services to clients. DTTL and each member firm are liable only for their own acts or omissions and not those of each other.