
	In the United States, Deloitte LLP and its subsidiaries have 57,000 professionals with a single focus: serving our clients and helping them solve their toughest problems. We work in four key business areas &mdash; audit, financial advisory, tax and consulting &mdash; but our real strength comes from combining the talents of those groups to address clients&rsquo; needs. Fortune and BusinessWeek consistently rank our organization among the best places to work, which is good news for our talent and our clients alike. When the best people tackle the most compelling challenges, everyone wins.
	
	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.
