Deloitte is the largest provider of professional services in the U.S. Our services fall into four broad categories: Advisory, Audit, Consulting, and Tax. We are one of the oldest accounting firms in the world, yet we also offer consulting, risk management, M&A, organization transformation, anti-fraud, and cyber security_ to name just a few. As used in this document, _Deloitte_ means Deloitte LLP and its subsidiaries. Please see www.deloitte.com/us/about for a detailed description of the legal structure of Deloitte LLP and its subsidiaries. Certain services may not be available to attest clients under the rules and regulations of public accounting.