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Deloitte
Deloitte Touche Tohmatsu Limited (also branded as Deloitte) is one of the largest professional services organizations in the world and one of the Big Four auditors, along with PricewaterhouseCoopers, Ernst & Young, and KPMG.
According to the organization"s website as of 2010, Deloitte has approximately 170,000 staff at work in 140 countries, delivering audit, tax, consulting and financial advisory services through its member firms.
Its global headquarters is located in Paramount Plaza, Midtown Manhattan, New York City, New York.[2]
History
Early history
In 1845 William Welch Deloitte opened an office in Basinghall Street in London. Deloitte was the first person to be appointed an independent auditor of a public company.[3] He went on to open an office in New York in 1880.[3]
In 1895 Charles Waldo Haskins and Eijah Watt Sells formed Haskins & Sells in New York.[3]
In 1898 George Touche established an office in London and then in 1900 joined John Ballantine Niven in establishing the firm of Touche Niven in the Johnston Building at 30 Broad Street in New York.[3] At the time, there were fewer than 500 CPAs practicing in the United States, but the new era of income taxes was soon to generate enormous demand for accounting professionals.
On April 1, 1933, Colonel Arthur Hazelton Carter, President of the New York State Society of Certified Public Accountants and Managing Partner of Haskins & Sells, testified before the U.S. Senate Committee on Banking and Currency. Carter helped convince Congress that independent audits should be mandatory for public companies.[3]
In 1947, Detroit accountant George Bailey, then president of the American Institute of Certified Public Accountants, launched his own organization. The new entity enjoyed such a positive start that in less than a year, the partners merged with Touche Niven and A.R. Smart to form Touche, Niven, Bailey & Smart.[3] Headed by Bailey, the organization grew rapidly, in part by creating a dedicated management consulting function. It also forged closer links with organizations established by the co-founder of Touche Niven, George Touche: the Canadian organization Ross and the British organization George A. Touche.[3] In 1960, the firm was renamed Touche, Ross, Bailey & Smart, becoming Touche Ross in 1969.[3]
Mergers
In 1952 Deloitte merged with Haskins & Sells to form Deloitte, Haskins & Sells.[3] In 1968 Nobuzo Tohmatsu formed Tohmatsu Awoki & Co, a firm based in Japan that was to become part of the Touche Ross network in 1975.[3] In 1972 Robert Trueblood, Chairman of Touche Ross, led the committee responsible for recommending the establishment of the Financial Accounting Standards Board.[3] He led the expansion of Touche Ross in that era.
In 1982, David Moxley and W. Grant Gregory became the leaders at Touche Ross. In 1985, Edward A. Kangas, a management consultant, was appointed managing partner of Touche Ross. In 1984, J. Michael Cook became managing partner of Deloitte, Haskins & Sells.
In 1989 Deloitte Haskins & Sells in the USA merged with Touche Ross in the USA to form Deloitte & Touche. The merged firm was led jointly by J. Michael Cook and Edward A. Kangas. Led by the UK partnership, a smaller number of Deloitte Haskins & Sells member firms rejected the merger with Touche Ross and shortly thereafter merged with Coopers & Lybrand to form Coopers & Lybrand Deloitte (later to merge with Price Waterhouse to become PwC).[4] Some member firms of Touche Ross also rejected the merger with Deloitte Haskins & Sells and merged with other firms.[4]
Recent history
At the time of the US-led mergers to form Deloitte & Touche, the name of the international firm was a problem, because there was no worldwide exclusive access to the names "Deloitte" or "Touche Ross" - key member firms such as Deloitte in UK and Touche Ross in Australia had not joined the merger. The name DRT International was therefore chosen, referring to Deloitte, Ross and Tohmatsu. In 1993 the international firm was renamed Deloitte Touche Tohmatsu to reflect the contribution from the Japanese firm.[3] as well as agreements to use both of the names Deloitte and Touche.
In 1995, the partners of Deloitte & Touche decided to create Deloitte & Touche Consulting Group (now known as Deloitte Consulting).[5]
In 2002, Arthur Andersen"s UK practice, the firm"s largest practice outside the U.S., agreed to merge with Deloitte"s UK practice. Andersen"s practices in Spain, the Netherlands, Portugal, Belgium, Mexico, Brazil and Canada also agreed to merge with Deloitte.[6][7] The spin off of Deloitte France"s consulting division led to the creation of Ineum Consulting.[8]
In 2009, Deloitte purchased the North American Public Service practice of BearingPoint (formerly KPMG Consulting) after it filed for bankruptcy protection.[9] The firm also took over the UK property consultants Drivers Jonas in January 2010.[10]
Global structure
For many years, the organization and its network of member firms were legally organized as a Swiss Verein. As of 31 July 2010, members of the Verein became part of Deloitte Touche Tohmatsu (DTTL), a UK private company, limited by guarantee. Each member firm within its global network remains a separate and independent legal entity, subject to the laws and professional regulations of the particular country or countries in which it operates.
As separate and legal entities, member firms and DTTL cannot obligate each other. Professional services continue to be provided by member firms only and not DTTL.
Services
Deloitte offices at Tower 600 of the Renaissance Center in Detroit.
Deloitte member firms offer services in the following functions, with country-specific variations on their legal implementation (i.e. all operating within a single company or through separate legal entities operating as subsidiaries of an umbrella legal entity for the country).[14]
u2022 Audit and Enterprise Risk Services: Provides the organization"s traditional accounting and audit services, as well as offerings in enterprise risk management, information security and privacy, data quality and integrity, project risk, business continuity management, internal auditing and IT control assurance.[15]
u2022 Consulting: Assists clients by providing services in the areas of enterprise applications, technology integration, strategy & operations, human capital, and short-term outsourcing.
u2022 Financial Advisory: Provides corporate finance services to clients, including dispute, personal and commercial bankruptcy, forensics, and valuation.[16]
u2022 Tax: Helps clients increase their net asset value, undertake the transfer pricing and international tax activities of multinational companies, minimize their tax liabilities, implement tax computer systems, and provides advisory of tax implications of various business decisions.[17]
u2022 Other Services: provides specialized services to clients in the fields of International Financial Reporting Standards (IFRS), clients with interest in China and Japan, and others.[18]
Deloitte serves various clients in financial services, consumer & industrial products, energy & resources, health care & life sciences, public sector, technology, media, & telecommunications, and other industries and subcategories. Not all services are offered in all countries.
It is reported that Deloitte generated global consulting revenue of $6.5 billion in 2009. Punit Renjen, the head of Deloitte Consulting in the U.S., wants Deloitte to be seen as a "category of one," a firm that can compete in high-end strategy advice against McKinsey and in information technology work against others. In 2009, Deloitte is ranked No. 2 behind McKinsey among strategic consulting firms, and the second-largest consulting firm globally, slightly smaller than IBM. It targets clients that "are not only expecting great insight but that it be implementable and that results ... generated ... are tangible and measurable".[19]
Deloitte does not place as strong an emphasis on the offshoring model as some of the other professional services companies. However, the U.S. member firm has investments in delivery centers in India, known internally as "Region 10."
There are also non-client-facing subsidiaries that comprise the people that operate the firm itself, such as finance (except project controllers); human resources; communications; marketing; Strategy, Research & Innovation; mail and printing services; technology support; and administrative assistants. Other subsidiaries exist to maintain ownership of Deloitte"s various intellectual property assets.
Sarbanes-Oxley regulations apply to what combinations of services Deloitte"s U.S. member firm can provide a client. For example, a particular client may not be able to engage Deloitte for both corporate audit and consulting services at the same time. Additionally, Deloitte staff in client-facing positions must certify independence from financial interests in the firm"s clients at least annually to avoid conflicts of interest and insider trading.
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