Acerca de nosotros
Structured to lead
Deloitte's structure allows member firms to be leaders at all levels—locally, nationally, and globally—because its central governance policies are sensitive to the professional environments and cultures of individual countries.
The Deloitte network is made up of firms that are members of Deloitte Touche Tohmatsu Limited (DTTL), a UK private company limited by guarantee. This structure allows the member firm network to be a leader at all levels—locally, nationally, and globally—because its central governance policies are sensitive to the professional environments and cultures of individual countries. Individual member firms have access to the skills and knowledge of other member firms, the ability to consult with the entire Deloitte network, and the benefit of the network's market recognition and reputation. DTTL itself does not provide services to clients.
Member firm structure
The partners of Deloitte member firms are generally the sole owners of their respective member firms. Their member firms are organized on an individual country or regional basis, and each operates within the legal and regulatory framework of its particular jurisdiction. They are separate and independent firms that are owned and managed locally. These firms have come together to practice under a common brand, methodologies, client service standards, and other professional standards and guidelines.
The member firm structure fosters compliance with rules of local ownership and management governing the accountancy profession in many countries. It also reflects the fact that the member firms are not subsidiaries or branch offices of a global parent. Rather, they are separate and distinct locally formed legal entities that have voluntarily joined the network to coordinate their approach to client service.
This structure confers significant strengths: a deep understanding of local markets and a sense of responsibility among member firms professionals, who have a direct stake in the integrity and growth of their local practices.
Deloitte member firms support and adhere to the purposes and policies of DTTL by:
- Conducting themselves in a manner that sustains the reputation of the Deloitte member firm network;
- Aligning national plans, strategies, and operations with those of DTTL, as appropriate, in consultation with DTTL's executive management;
- Adhering to DTTL's requirements regarding professional standards, shared values, methodologies, governance, and systems of quality control and risk; and
- Advising DTTL of all proposed joint ventures, joint practices, mergers, and other cooperation arrangements and combinations of any type with other member firms, as well as practice activity in jurisdictions other than those assigned to the member firm.
In this report, the terms Deloitte, our, we, and us are used to refer to the Deloitte Touche Tohmatsu Limited (DTTL) network of member firms or to one or more DTTL member firms. See additional information.
Read more Leading with Integrity stories
- Quality and integrity: Leading governance
- Relentless focus on risk management: Leading with vigilance and resiliency
- Data privacy and security: Leading information protection practices
- Regulatory and public policy engagement: Collaborative leadership drives results
- Ethics: Leading with integrity
- Independence: Leading with objectivity
- Global security: Leading talent safety
- Reporting process: Keeping you informed and answering your questions
- Return to Global Report home page