Deloitte Online Tests

Deloitte is an international network of advisory and audit firms. It is one of the "Big Four" audit companies and is the largest by number of employees (312,000). In 2019, Fortune magazine included Deloitte in its ranking of the world's 100 most prominent companies for the twentieth time.

Deloitte's first office was opened by William Welsh Deloitte in 1845 in London. In 1900, George Touche and an associate established Touche, Niven & Co. in New York. In 1968, the accounting firm Tohmatsu Awoki & Co. (later Tohmatsu & Co.) begins operations in Tokyo. A merger in 1990 creates Deloitte & Touche, and in 1993 the company is called Deloitte Touche Tohmatsu.

The founders were William Welch Deloitte, George Touche and Nobuzo Tohmatsu.

Global structure

For a long time Deloitte formed a Swiss association, but on 31 July 2010 the members of the association became a private company, Deloitte Touche Tohmatsu Ltd, with member liability to the extent guaranteed by them and registered in England.

Each representative office of the company has a separate legal entity that is subject to the laws of the state in which it operates. This structure, in which the cooperative provides support services only to its member firms, is similar to other international networks providing professional services. In turn, the member firms provide services to the end client.