Terms of Use

Deloitte.com is comprised of various individual global, country, regional, or practice specific websites. Any such individual website is designated after the word "Location:"  in the upper right hand corner of the webpage that you are viewing at any point during your use of deloitte.com.

These Terms of Use apply to the specific global, country, regional, or practice specific website that you were viewing within deloitte.com before clicking on these Terms of Use. Such individual website is referred to in these Terms of Use as " this Website."

By using this Website, you are agreeing to these Terms of Use. If you do not agree to these Terms of Use, then you are not allowed to use this Website and should immediately terminate such usage.

The " Deloitte Network" refers to Deloitte Touche Tohmatsu Limited ("DTTL" ), the member firms of DTTL, and their related entities. Each individual global, country, regional, or practice specific website within deloitte.com (as designated in the upper right hand corner of the webpage) is provided by an individual entity within the Deloitte Network.

Deloitte & Touche (M.E.), which is the DTTL member firm in the Middle East, is the entity within the Deloitte Network that is providing this Website and is referred to in these Terms of Use as "we" , " us", or "our" .   Although parts of these Terms of Use may reference other entities in the Deloitte Network, these Terms of Use are only between you and us and not with any of those other entities.