Deloitte is a major professional services provider and has around 17,500 partners and staff in the UK. In the United Kingdom, Deloitte works with a majority of the FTSE 100 and many branches of government. Our advisory work spans audit, accountancy, tax, corporate finance and consulting. Deloitte refers to Deloitte LLP, the United Kingdom member firm of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, whose network of member firms are legally separate and independent entities. Please see www.deloitte.co.uk/about for a detailed description of the legal structure of Deloitte Touche Tohmatsu Limited and its member firms. Deloitte provides audit, tax, consulting, and corporate finance services to public and private clients spanning multiple industries.