Network structure

Deloitte is made up of firms that are members of Deloitte Touche Tohmatsu Limited (Deloitte Global), a UK private company limited by guarantee. This structure allows Deloitte to be an industry leader at all levels—locally, nationally and globally.

Individual member firms have access to the skills and knowledge of other member firms, the ability to consult within the Deloitte network, and the benefit of the network’s market recognition and reputation. Deloitte Global itself does not provide services to clients.

Member firm structure

Deloitte member firm partners are generally the sole owners of their respective member firms. 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.

The member firm structure reflects the fact that the member firms are not subsidiaries or branch offices of a global parent, but instead are separate and distinct legal entities.

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

Deloitte continues to reinforce this differentiating structure and achieve 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 cooperation

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

Deloitte member 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 network;
  • Aligning national plans, strategies and operations with those of Deloitte Global, as appropriate, in consultation with Deloitte Global’s executive management;
  • Adhering to Deloitte Global’s requirements regarding professional standards, shared values, methodologies, and systems of quality control and risk; and
  • Advising Deloitte Global of proposed joint ventures, joint practices, mergers, and other cooperation arrangements and combinations of any type with other member firms.


Danielle Almagor
Associate General Counsel, Deloitte Global Office of General Counsel

Susan Yashar
General Counsel, Deloitte Global Office of General Counsel

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