CINXE.COM
Terms of Use | Deloitte US
<!DOCTYPE HTML> <html lang="en"> <head prefix="og: http://ogp.me/ns# fb: http://ogp.me/ns/fb#"> <meta http-equiv="X-UA-Compatible" content="IE=Edge,chrome=1"/> <!-- Cookie compliance Consent Notice start --> <script type="module"> window.RUM_BASE = window.origin; import { sampleRUM } from '/.rum/@adobe/helix-rum-js@%5E2/src/index.js'; window.hlx = window.hlx || {}; window.hlx.sampleRUM = sampleRUM; sampleRUM(); </script><script> var OTGUID = "dc901afd-e53a-4d1f-aed7-c67b223f5ebc"; </script> <script src="/content/dam/Deloitte/resources/js/CrossDomainConsentShare.js" data-document-language="true" type="text/javascript" charset="UTF-8"></script> <script src="https://cdn.cookielaw.org/scripttemplates/otSDKStub.js" data-document-language="true" data-dlayer-name="dataLayerOneTrust" type="text/javascript" charset="UTF-8" data-domain-script="dc901afd-e53a-4d1f-aed7-c67b223f5ebc"></script> <!-- Cookie compliance Consent Notice end --> <script type="text/plain" src="https://assets.adobedtm.com/launch-EN19f66e78030b4550b8aebe191224f207.min.js" class="optanon-category-1" async></script> <script> var dtmConfig = 'false'; var siteCatConfig = 'false'; // Added the below to fetch the Twine Social parameters var twineSocialClientID = "MTY1ODcsUk9mSlVLWFdWQlZBTzdHWmFWQzVoRzlvTXd2c24wcjU%3D"; var twineSocialAccountCode = "15-I7FFXT"; var twineSocialGroupID = "96432072593"; </script> <meta charset="utf-8"/> <meta name='description' content="Deloitte LLP, which is the U.S. member firm of DTTL that is the parent of the operating entities that perform client services in the U.S., is the entity within the Deloitte Network that is providing this Website and is referred to in these Terms of Use."/> <link rel="canonical" href="https://www2.deloitte.com/us/en/legal/terms-of-use.html"/> <meta name="viewport" content="width=device-width, initial-scale=1"/> <meta http-equiv="content-type" content="text/html; charset=UTF-8"/> <meta property="fb:app_id" content="391573044299401"/> <meta property="og:type" content="website"/> <meta property="og:site_name" content="Deloitte United States"/> <meta property="og:url" content="https://www2.deloitte.com/us/en/legal/terms-of-use.html"/> <meta name="twitter:card" content="summary_large_image"/> <meta name="twitter:site" content="@DeloitteUS"/> <meta name="twitter:url" content="https://www2.deloitte.com/us/en/legal/terms-of-use.html"/> <title>Terms of Use | Deloitte US</title> <meta property="og:title" content="Terms of Use"/> <meta name="twitter:title" content="Terms of Use"/> <meta property="og:description" content="Deloitte LLP, which is the U.S. member firm of DTTL that is the parent of the operating entities that perform client services in the U.S., is the entity within the Deloitte Network that is providing this Website and is referred to in these Terms of Use."/> <meta name="twitter:description" content="Deloitte LLP, which is the U.S. member firm of DTTL that is the parent of the operating entities that perform client services in the U.S., is the entity within the Deloitte Network that is providing this Website and is referred to in these Terms of Use."/> <script src="/etc/designs/dcom/dcom-main/clientlibs-jquery.lc-d0a647492cf2c39f6145a9e8f0f03a3e-lc.min.js"></script> <link rel="icon" type="image/vnd.microsoft.icon" href="/content/dam/resources/deloitte/icons/favicon.ico"/> <link rel="shortcut icon" type="image/vnd.microsoft.icon" href="/content/dam/resources/deloitte/icons/favicon.ico"/> <link rel="apple-touch-icon" sizes="57x57" href="/content/dam/resources/deloitte/icons/apple-icon-57x57.png"/> <link rel="apple-touch-icon" sizes="72x72" href="/content/dam/resources/deloitte/icons/apple-icon-72x72.png"/> <link rel="apple-touch-icon" sizes="114x114" href="/content/dam/resources/deloitte/icons/apple-icon-114x114.png"/> <link rel="apple-touch-icon" sizes="144x144" href="/content/dam/resources/deloitte/icons/apple-icon-144x144.png"/> <!-- Preloading OpenSans Fonts --> <link rel="preload" href="/etc/designs/dcom/assets/fonts/opensans/OpenSans-Regular-webfont.woff" as="font" type="font/woff" crossorigin="anonymous"/> <link rel="preload" href="/etc/designs/dcom/assets/fonts/opensans/OpenSans-Italic-webfont.woff" as="font" type="font/woff" crossorigin="anonymous"/> <link rel="preload" href="/etc/designs/dcom/assets/fonts/opensans/OpenSans-Semibold-webfont.woff" as="font" type="font/woff" crossorigin="anonymous"/> <link rel="preload" href="/etc/designs/dcom/assets/fonts/opensans/OpenSans-BoldItalic-webfont.woff" as="font" type="font/woff" crossorigin="anonymous"/> <link rel="preload" href="/etc/designs/dcom/assets/fonts/opensans/OpenSans-Bold-webfont.woff" as="font" type="font/woff" crossorigin="anonymous"/> <link rel="preload" href="/etc/designs/dcom/assets/fonts/opensans/OpenSans-SemiboldItalic-webfont.woff" as="font" type="font/woff" crossorigin="anonymous"/> <meta name="msapplication-config" content="/content/dam/resources/deloitte/browserconfig.xml"/> <script> function loadScript(scriptURL){ // load script var scriptTAG = document.createElement('script'); scriptTAG.type = 'application/javascript'; scriptTAG.async = true; scriptTAG.src = scriptURL; document.getElementsByTagName('head')[0].appendChild(scriptTAG); } function loadCSS(CSSURL){ // load css var linkTAG = document.createElement('link'); linkTAG.rel = "stylesheet"; linkTAG.type = 'text/css'; linkTAG.href = CSSURL; document.getElementsByTagName('head')[0].appendChild(linkTAG); } if(!navigator.onLine){ loadScript("/etc/designs/dcom/dcom-main/clientlibs-jquery.min.js"); loadScript("/etc/designs/dcom/dcom-main.min.js"); loadScript("/etc/designs/dcom/dcom-main-footer.min.js"); loadCSS("/etc/designs/dcom/dcom-main.min.css"); } </script> <script type='text/javascript'> var socialmediaKey = ''; var mydeloitteAPIKey='3_HV0IcvFjhy6GgPyQ7w3qEmNrAPxgl1dpOyt9qQ2ScGN4BClLORqK1R3ArbWkBW4v'; var mydeloitteUserloginenable='on'; var ccURLValue = ''; var shareEnabled = 'on'; var loginEnabled = ''; var SOCIAL_SHARE_LINK = 'https://www2.deloitte.com/.html'; var SOCIAL_SHARE_TITLE = 'Deloitte LLP, which is the U.S. member firm of DTTL that is the parent of the operating entities that perform client services in the U.S., is the entity within the Deloitte Network that is providing this Website and is referred to in these Terms of Use.'; var isSiteCatalystConfig = 'false'; var my_account_url ='/content/www/us/en/footerlinks1/terms-of-use.html'; my_account_url = my_account_url.toLowerCase(); var view_profile_url = '/us/en/profile'; view_profile_url = view_profile_url.toLowerCase(); var SOCIAL_CURRENT_LOCALE = 'en_US'; var pageHashValue = '829e74a1'; var pageTitle = 'Terms of Use'; var tempName = 'companyinformationpage'; var REMEMBER_ME = 'REMEMBER_ME'; var pageType = ''; var countryName = 'us'; var languageName = 'en'; var SOCIAL_LANG = 'en'; var SOCIAL_REGISTER_TEXT = 'SOCIAL_REGISTER_TEXT'; var SOCIAL_LOGOUT_TEXT = 'SOCIAL_LOGOUT_TEXT'; var SOCIAL_SHARE_LINK = 'SOCIAL_SHARE_LINK'; var SOCIAL_SHARE_TITLE = 'SOCIAL_SHARE_TITLE'; var SOCIAL_LOGIN_MESSAGE = 'SOCIAL_LOGIN_MESSAGE'; var SOCIAL_LOGIN_ALTERNATE = 'SOCIAL_LOGIN_ALTERNATE'; var SOCIAL_LOGIN_LABEL = 'SOCIAL_LOGIN'; var SOCIAL_FORGOT_PASSWORD = 'SOCIAL_FORGOT_PASSWORD'; var SOCIAL_DONT_HAVE_ACCOUNT = 'SOCIAL_DONT_HAVE_ACCOUNT'; var SOCIAL_CLICK_HERE = 'SOCIAL_CLICK_HERE'; var SOCIAL_SUBMIT = 'SOCIAL_SUBMIT'; var SOCIAL_AUTHENTICATE_YOUR_ACCOUNT = 'SOCIAl_AUTHENTICATE_YOUR_ACCOUNT'; var SOCIAL_MANDATORY_PASSWORD = 'SOCIAL_MANDATORY_PASSWORD'; var SOCIAL_EMAIL = 'SOCIAL_EMAIL'; var SOCIAL_REGISTRATION_FIRST_NAME = 'SOCIAL_REGISTRATION_FIRST_NAME'; var SOCIAL_REGISTRATION_LAST_NAME = 'SOCIAL_REGISTRATION_LAST_NAME'; var SOCIAL_REGISTRATION_PASSWORD = 'SOCIAL_REGISTRATION_PASSWORD'; var SOCIAL_REGISTRATION_REENTER_PASSWORD = 'SOCIAL_REGISTRATION_REENTER_PASSWORD'; var SOCIAL_REGISTRATION_AGREE_TOBE_CONTACTED = 'SOCIAL_REGISTRATION_AGREE_TOBE_CONTACTED'; var SOCIAL_REGISTRATION_TERMS_OF_USE = 'SOCIAL_REGISTRATION_TERMS_OF_USE'; var SOCIAL_ACCOUNT_EXISTS = 'SOCIAL_ACCOUNT_EXISTS'; var SOCIAL_REGISTRATION_THANKYOU = 'SOCIAL_REGISTRATION_THANKYOU'; var SOCIAL_REGISTRATION_CONFIRMATION_EMAIL = 'SOCIAL_REGISTRATION_CONFIRMATION_EMAIL'; var SOCIAL_PASSWORD_NEEDS_TO_CHANGE = 'SOCIAL_REGISTRATION_CONFIRMATION_EMAIL'; var SOCIAL_CURRENT_PASSWORD = 'SOCIAL_CURRENT_PASSWORD'; var SOCIAL_CHOOSE_NEW_PASSWORD = 'SOCIAL_CHOOSE_NEW_PASSWORD'; var SOCIAL_REENTER_NEW_PASSWORD = 'SOCIAL_REENTER_NEW_PASSWORD'; var SOCIAL_MY_ACCOUNT_TEXT = 'SOCIAL_MY_ACCOUNT_TEXT'; var SOCIAL_LOGIN_AGAIN = 'SOCIAL_LOGIN_AGAIN'; var SOCIAL_REGISTER_WITH_PREFERRED_NETWROK = 'SOCIAL_REGISTER_WITH_PREFERRED_NETWROK'; var SOCIAL_WHY_REGISTER_DELOITTE = 'SOCIAL_REGISTER_WITH_PREFERRED_NETWROK'; var SOCIAL_FILL_INFO_BELOW = 'SOCIAL_FILL_INFO_BELOW'; var SOCIAL_YES = 'SOCIAL_YES'; var SOCIAL_NO = 'SOCIAL_NO'; var SOCIAL_UNDERSTOOD = 'SOCIAL_UNDERSTOOD'; var SOCIAL_HAVE_AN_ACCOUNT_ALREADY = 'SOCIAL_HAVE_AN_ACCOUNT_ALREADY'; var SOCIAL_COMPLETE_REGISTRATION = 'SOCIAL_COMPLETE_REGISTRATION'; var SOCIAL_WE_STILL_NEED_DETAILS = 'SOCIAL_WE_STILL_NEED_DETAILS'; var SOCIAL_KEEP_ACCOUNT_SECURE = 'SOCIAL_KEEP_ACCOUNT_SECURE'; var SOCIAL_EMAIL_FOUND = 'SOCIAL_EMAIL_FOUND'; var SOCIAL_PROVIDE_PASSWORD_TO_LINK = 'SOCIAL_PROVIDE_PASSWORD_TO_LINK'; var SOCIAL_OR = 'SOCIAL_OR'; var SOCIAL_ENTER_TO_REST = 'SOCIAL_OR'; var SOCIAL_LOGIN_WITH_DIFFERENT_ACC = 'SOCIAL_LOGIN_WITH_DIFFERENT_ACC'; var SOCIAL_EMAIL_HASBEEN_SENT = 'SOCIAL_EMAIL_HASBEEN_SENT'; var SOCIAL_VERIFY_CHECK_EMAIL = 'SOCIAL_VERIFY_CHECK_EMAIL'; var SOCIAL_RESEND_VERIFICATION_EMAIL = 'SOCIAL_RESEND_VERIFICATION_EMAIL'; var SOCIAL_THANKYOU_FOR_REGISTERING = 'SOCIAL_THANKYOU_FOR_REGISTERING'; var SOCIAL_CONFIRMATION_EMAIL_SENT = 'SOCIAL_CONFIRMATION_EMAIL_SENT'; var SOCIAL_CREATE_ACCOUNT = 'SOCIAL_CREATE_ACCOUNT'; var mfLoginProviders = ''; var mfShareProviders = 'LinkedIn,Twitter,Facebook,Pinterest,Email'; </script> <script> if(/MSIE (8\.[\.0-9]{0,})|MSIE (7\.[\.0-9]{0,})|MSIE (6\.[\.0-9]{0,})/i.test(navigator.userAgent)) { window.location.href= "/us/en/misc/nonsupportedbrowserpage.us.en.legal.terms-of-use.html"; } var domain = 'https://www2.deloitte.com/'; var domainKey = 'deloitte'; var isEditMode = 'false'; var isDesignMode = 'false'; var isPreviewMode = 'false'; var sc_currentPageName = '/us/en/legal/terms-of-use'; var sc_currentPageHashValue = '829e74a1'; var sc_template = 'Company_Information_Page_Template'; var sc_recCuratedPromos = ''; var sc_recommArticle = 'Recommendations'; var sc_recViewedPage = 'Recently viewed pages'; var sc_featuredLink = 'Featured Link'; var sc_channel = '/content/www/us/en/footerlinks1'; var hideFromRecommendations_v2 = 'true'; var pagePathValue = '/us/en/legal/terms-of-use'; var selectorString = '.'; var siteSectionOverrideVal = ''; var PAGE_NAME = ""; var GOOGLE_MF_ACCOUNT = ""; var GOOGLE_INCLUDE_GLOBAL = ""; var RESULTS_FOR_LBL = ""; var sc_secondLevelForProp5 = ""; var temp_Name = 'companyinformationpage'; var isTempSite = false; var sc_secondLevel = ""; var sc_thirdLevel = ''; var sc_country = 'us'; var sc_language = 'en'; var siteOverrideValueProp5 = 'footerlinks1'; var sc_mfCountry = ''; var sc_GatedOverlayEnabled = 'false'; var sc_mfSite = 'Deloitte'; var sc_gigyaId = ""; if(siteSectionOverrideVal.length > 0 && (siteSectionOverrideVal.toUpperCase().trim() == 'NA')){ siteOverrideValueProp5=''; }else if((siteSectionOverrideVal.length > 0 && siteSectionOverrideVal.toUpperCase().trim() != 'NA')){ siteOverrideValueProp5 = siteSectionOverrideVal.toLowerCase().trim(); }else if(siteSectionOverrideVal.length == 0){ if(temp_Name == 'genericerrorpage'){ siteOverrideValueProp5 = '404_error'; } else if(temp_Name == 'nonsupportedpage'){ siteOverrideValueProp5 = 'not_supported'; }else if((temp_Name == 'rfpformpage') || (temp_Name == 'contactuspage')|| (temp_Name == 'deloitteformstemplate')){ siteOverrideValueProp5 = 'forms'; }else if((temp_Name == 'searchResultsTemplate') || (temp_Name == 'internalSearchResultsTemplate')){ siteOverrideValueProp5 = 'search_results'; }else if((temp_Name == 'officedetailspage') || (temp_Name == 'officelocatorpage')|| (temp_Name == 'globalofficedirectorypage')){ siteOverrideValueProp5 = 'office_information'; }else if(temp_Name == 'companyinformationpage'){ siteOverrideValueProp5 = 'legal'; }else if(temp_Name == 'moreondeloittepage'){ siteOverrideValueProp5 = 'company_information'; }else if(temp_Name == 'pressreleasespagetemplate'){ siteOverrideValueProp5 = 'press_releases'; }else if((temp_Name == 'fulltopicpage') || (temp_Name == 'articlepage')|| (temp_Name == 'solutionpage')|| (temp_Name == 'eventpage')|| (temp_Name == 'careerpage')){ siteOverrideValueProp5 ='footerlinks1'; }else if(temp_Name == "memberfirmhomepage" || temp_Name == "globalhomepage") { siteOverrideValueProp5 = 'home'; }else if(temp_Name == "thankyoupage") { siteOverrideValueProp5 = 'thank_you'; }else if(temp_Name == "dynamiclisttemplate") { siteOverrideValueProp5 = 'dynamiclist'; }else if(temp_Name == "htmlfragmentpage") { siteOverrideValueProp5 = 'landingpage'; }else if(temp_Name == "blog-collection-template") { siteOverrideValueProp5 = 'blog_collection'; }else if(temp_Name == "blog-post-template") { siteOverrideValueProp5 = 'blog-post'; } } if(temp_Name == "memberfirmhomepage" || temp_Name == "globalhomepage") { sc_channel = 'Homepage'; } else if(temp_Name == "thankyoupage") { sc_channel = 'Thankyou'; } sc_secondLevelForProp5 = siteOverrideValueProp5; searchLocation = '//www2.deloitte.com/us/en/misc/search.html'; try{ if(sessionStorage.getItem("gigyaIdInSession")!=null){ sc_gigyaId=sessionStorage.getItem("gigyaIdInSession"); } } catch(err){console.log(err);} </script> </meta> </meta> <script type="text/javascript"> /*For checking external link in external dynamic promos*/ function checkExternalLink (url) { var path = url.split("|"); if(path[1] != undefined){ url = path[path.length-1]; } return url; } </script> <script type="text/javascript"> var ccm_enabled var isTMP = false; var siteDomain = ""; if(isTMP) { siteDomain = domain; if(siteDomain != "") { siteDomain=domain.slice(0,-1); if(siteDomain.indexOf(":")+1){ siteDomain=siteDomain.substr(siteDomain.indexOf(":")+1); } } } </script> <script src="/content/dam/Deloitte/resources/static-fixes/legacy-static-fix.js" type="text/javascript"></script> <link rel="stylesheet" href="/content/dam/Deloitte/resources/static-fixes/legacy-static-fix.css"/> <script> var base = document.createElement('base'); base.href = window.location.href; document.getElementsByTagName('head')[0].appendChild(base); </script> <script type="text/javascript"></script> <link rel="stylesheet" href="/etc.clientlibs/shared/clientlibs/dcom-main.lc-e17fa438ece5df8ccac5925ca6722c36-lc.min.css" type="text/css"> <script src="/etc.clientlibs/clientlibs/granite/utils.lc-899004cc02c33efc1f6694b1aee587fd-lc.min.js"></script> <script src="/etc.clientlibs/clientlibs/granite/jquery/granite.lc-011c0fc0d0cf131bdff879743a353002-lc.min.js"></script> <script src="/etc.clientlibs/foundation/clientlibs/jquery.lc-dd9b395c741ce2784096e26619e14910-lc.min.js"></script> <script src="/etc.clientlibs/foundation/clientlibs/shared.lc-e9d9a3990d7779c2e8e3361187f3d36b-lc.min.js"></script> <script src="/etc.clientlibs/shared/clientlibs/dcom-main.lc-f9445a8b8d6d36aa49821512867e3531-lc.min.js"></script> <script type="text/javascript"> var memberFirmSNPURL = ''; /* if current request is https (secure), then hitting the secure S&P interface by replacing http with https */ if(document.URL.indexOf('https') > -1) { memberFirmSNPURL = memberFirmSNPURL.replace("http://", "https://"); } var currentPageTitle ='Terms of Use'; var homePageExclusionList = '829e74a1'; var contentPromosExclusionList = '829e74a1'; var pageProtocol="https:"; </script> <div class="dcomtest"> <script src="/etc/designs/dcom/companyinformationpage-libs.lc-232d77e50ae035fd3218d533b6dd2db0-lc.min.js"></script> </div> <script> if (typeof(pageProtocol)!=="undefined" && pageProtocol!="mixed" && "www2.deloitte.com"===window.location.hostname && window.location.protocol != pageProtocol){ window.location.href=pageProtocol + window.location.href.substring(window.location.protocol.length); } </script> <script nonce="23a00dbbde451c92875cba2727f250f5">(window.BOOMR_mq=window.BOOMR_mq||[]).push(["addVar",{"rua.upush":"false","rua.cpush":"false","rua.upre":"false","rua.cpre":"false","rua.uprl":"false","rua.cprl":"false","rua.cprf":"false","rua.trans":"","rua.cook":"false","rua.ims":"false","rua.ufprl":"false","rua.cfprl":"false","rua.isuxp":"false","rua.texp":"norulematch","rua.ceh":"false","rua.ueh":"false","rua.ieh.st":"0"}]);</script> <script nonce="23a00dbbde451c92875cba2727f250f5">!function(){function o(n,i){if(n&&i)for(var r in i)i.hasOwnProperty(r)&&(void 0===n[r]?n[r]=i[r]:n[r].constructor===Object&&i[r].constructor===Object?o(n[r],i[r]):n[r]=i[r])}try{var n=decodeURIComponent("%7B%0A%09%22RT%22%3A%20%7B%0A%09%09%22cookie%22%3A%20%22%22%0A%09%7D%2C%0A%09%22Akamai%22%3A%20%7B%0A%09%09%22enabled%22%3A%20false%0A%09%7D%0A%7D");if(n.length>0&&window.JSON&&"function"==typeof window.JSON.parse){var i=JSON.parse(n);void 0!==window.BOOMR_config?o(window.BOOMR_config,i):window.BOOMR_config=i}}catch(r){window.console&&"function"==typeof window.console.error&&console.error("mPulse: Could not parse configuration",r)}}();</script> <script nonce="23a00dbbde451c92875cba2727f250f5">!function(e){var n="https://s.go-mpulse.net/boomerang/";if("False"=="True")e.BOOMR_config=e.BOOMR_config||{},e.BOOMR_config.PageParams=e.BOOMR_config.PageParams||{},e.BOOMR_config.PageParams.pci=!0,n="https://s2.go-mpulse.net/boomerang/";if(window.BOOMR_API_key="9JTXD-CNBZB-FG7SF-PEEED-N9JSF",function(){function e(){if(!r){var e=document.createElement("script");e.id="boomr-scr-as",e.src=window.BOOMR.url,e.async=!0,o.appendChild(e),r=!0}}function t(e){r=!0;var n,t,a,i,d=document,O=window;if(window.BOOMR.snippetMethod=e?"if":"i",t=function(e,n){var t=d.createElement("script");t.id=n||"boomr-if-as",t.src=window.BOOMR.url,BOOMR_lstart=(new Date).getTime(),e=e||d.body,e.appendChild(t)},!window.addEventListener&&window.attachEvent&&navigator.userAgent.match(/MSIE [67]\./))return window.BOOMR.snippetMethod="s",void t(o,"boomr-async");a=document.createElement("IFRAME"),a.src="about:blank",a.title="",a.role="presentation",a.loading="eager",i=(a.frameElement||a).style,i.width=0,i.height=0,i.border=0,i.display="none",o.appendChild(a);try{O=a.contentWindow,d=O.document.open()}catch(_){n=document.domain,a.src="javascript:var d=document.open();d.domain='"+n+"';void 0;",O=a.contentWindow,d=O.document.open()}if(n)d._boomrl=function(){this.domain=n,t()},d.write("<bo"+"dy onload='document._boomrl();'>");else if(O._boomrl=function(){t()},O.addEventListener)O.addEventListener("load",O._boomrl,!1);else if(O.attachEvent)O.attachEvent("onload",O._boomrl);d.close()}function a(e){window.BOOMR_onload=e&&e.timeStamp||(new Date).getTime()}if(!window.BOOMR||!window.BOOMR.version&&!window.BOOMR.snippetExecuted){window.BOOMR=window.BOOMR||{},window.BOOMR.snippetStart=(new Date).getTime(),window.BOOMR.snippetExecuted=!0,window.BOOMR.snippetVersion=14,window.BOOMR.url=n+"9JTXD-CNBZB-FG7SF-PEEED-N9JSF";var i=document.currentScript||document.getElementsByTagName("script")[0],o=i.parentNode,r=!1,d=document.createElement("link");if(d.relList&&"function"==typeof d.relList.supports&&d.relList.supports("preload")&&"as"in d)window.BOOMR.snippetMethod="p",d.href=window.BOOMR.url,d.rel="preload",d.as="script",d.addEventListener("load",e),d.addEventListener("error",function(){t(!0)}),setTimeout(function(){if(!r)t(!0)},3e3),BOOMR_lstart=(new Date).getTime(),o.appendChild(d);else t(!1);if(window.addEventListener)window.addEventListener("load",a,!1);else if(window.attachEvent)window.attachEvent("onload",a)}}(),"".length>0)if(e&&"performance"in e&&e.performance&&"function"==typeof e.performance.setResourceTimingBufferSize)e.performance.setResourceTimingBufferSize();!function(){if(BOOMR=e.BOOMR||{},BOOMR.plugins=BOOMR.plugins||{},!BOOMR.plugins.AK){var n=""=="true"?1:0,t="",a="bdpnbeqxzkfwoz2lz6aa-f-0fe179f8c-clientnsv4-s.akamaihd.net",i="false"=="true"?2:1,o={"ak.v":"39","ak.cp":"246442","ak.ai":parseInt("147953",10),"ak.ol":"0","ak.cr":4,"ak.ipv":4,"ak.proto":"http/1.1","ak.rid":"6c027b35","ak.r":47863,"ak.a2":n,"ak.m":"dsca","ak.n":"essl","ak.bpcip":"8.222.208.0","ak.cport":44332,"ak.gh":"23.54.158.85","ak.quicv":"","ak.tlsv":"tls1.2","ak.0rtt":"","ak.0rtt.ed":"","ak.csrc":"-","ak.acc":"reno","ak.t":"1733021568","ak.ak":"hOBiQwZUYzCg5VSAfCLimQ==cpF0PjU3E8MydbqnIgnrY0FqkSufkRNxvSYXwOWM0qu6QNg27qmI0vXO6vca4jJHWMW55X7Av36/XqTQW7x4pH7TU9UyBRyUi5s/LpfCmw5HmHKk47x/UTLf+Po4miKY3wQ1xQEzxEIkvwMAmALEPKcu2fOt/IvWMAHP4N8sCrgT/NzsCDQB9+CT6wIYtGN4USFU/kFahfdXDdMr9IKYCNL38s04j9cxT2c+yGoIcemV+9RX7f4wJ4iO6zH5KyKSuMRX7K+O3DHCVC9vkM2lRqwuR47kpl8Ei7mMuj4WEy7qcxOn6lhOfdZ3dGLVq+dXXJpMBKOzgUHX9/LEQhyPPjwJUB9phE1hMe3BACdQQKaIMd+xNT6+6ZTeKsFnsdNwZjZJEI+tpzc6Kc0awPxB69/WedQPyPvfxpSQXKAoHus=","ak.pv":"1028","ak.dpoabenc":"","ak.tf":i};if(""!==t)o["ak.ruds"]=t;var r={i:!1,av:function(n){var t="http.initiator";if(n&&(!n[t]||"spa_hard"===n[t]))o["ak.feo"]=void 0!==e.aFeoApplied?1:0,BOOMR.addVar(o)},rv:function(){var e=["ak.bpcip","ak.cport","ak.cr","ak.csrc","ak.gh","ak.ipv","ak.m","ak.n","ak.ol","ak.proto","ak.quicv","ak.tlsv","ak.0rtt","ak.0rtt.ed","ak.r","ak.acc","ak.t","ak.tf"];BOOMR.removeVar(e)}};BOOMR.plugins.AK={akVars:o,akDNSPreFetchDomain:a,init:function(){if(!r.i){var e=BOOMR.subscribe;e("before_beacon",r.av,null,null),e("onbeacon",r.rv,null,null),r.i=!0}return this},is_complete:function(){return!0}}}}()}(window);</script></head> <body class="ccm-enabled" ng-app="appModule" ng-controller="appController"> <noscript> <div style="background: #fbfbfb; color: red; border: 1px solid #DCDCDC; width: 95%; margin: 20px auto; padding: 20px; text-align: center; font-size: 16px; font-weight: 300; font-family: 'Open Sans', sans-serif;"> Please enable JavaScript to view the site. </div> </noscript> <script> var dataLayer= {}; var custom_data_1 = ''; var custom_data_2 = ''; var memberFirmAccountID = ''; var searchAllSitesAccountID = ''; if(custom_data_1.length > 0){ custom_data_1 =sc_country + ';' + sc_language +'_'+ (custom_data_1.toLowerCase()).replace(/ /g,"_"); } if(custom_data_2.length > 0){ custom_data_2 =sc_country + ';' + sc_language +'_'+ (custom_data_2.toLowerCase()).replace(/ /g,"_"); } function getCookie(name) { var dc = document.cookie; var prefix = name + "="; var begin = dc.indexOf("; " + prefix); if (begin == -1) { begin = dc.indexOf(prefix); if (begin != 0) return null; } else { begin += 2; var end = document.cookie.indexOf(";", begin); if (end == -1) { end = dc.length; } } return unescape(dc.substring(begin + prefix.length, end)); } var promoIds_attributes=''; var tagNames_attributes=''; var promoIds_disc_more=''; var tagNames_disc_more=''; var promoIds_next_steps=''; var promoIds_trending=''; </script> <div id="gigya-container" style="display: none;"> </div> <div> <!-- This DOM is required for Edit mode only for showing Privancy message on Deloitte Simple Forms template starts--> <!-- This DOM is required for Edit mode only for showing Privancy message on Deloitte Simple Forms template ends--> <!-- US:526962 : adding offline banner component here--> <!-- adding DOM for offline or online mode US:526962 --> <div id="offline_display_message" class="offline-alert-wrapper" style="display: none;"> <!-- TODO: add cloud offline icon here --> <span class="deloitte-icon icon-cloud-check"></span> <div class="container-space"> <h5 class="heading-style"> <b>Viewing offline content</b> </h5> <p class="msg-subtitle"> Limited functionality available </p> </div> <div class="close-btn" onclick="closeOfflineBanner()"> <b>Dismiss</b> </div> </div> <header class="cmp-header" id="header" role="banner"> <div class="cmp-header-container cmp-container-width"> <!-- hamburger button for mobile nav --> <button class="cmp-header__nav-icon" id="header__nav-icon" type="button" aria-label="Menu" aria-expanded="false"> <i class="icon-navicon"></i> </button> <!-- Placeholder for Deloitte logo --> <div class="cmp-header__logo" id="header__logo"> <a href="/us/en.html" title='United States'> <img src="/content/dam/assets/logos/deloitte.svg" alt='United States' width="182" height="34"/> <img class="cmp-header__logo--print" src="/content/dam/assets/logos/deloitte-print.png" alt="" width="182" height="34"/> </a> </div> <!-- Annotations DOM --> <div class="annotations"> </div> <!-- Annotations DOM ends--> <!-- Placeholder for primary navigation for desktop--> <div id="pr-nav" class="cmp-pr-nav"> <nav role="navigation"> <ul role="menubar"> <li aria-haspopup="true" role="menuitem" class="cmp-pr-nav__item" id="list1"> <a href="#" data-sub="Services" class="cmp-pr-nav__item__link" aria-haspopup="true" aria-expanded="false">Services<i class="icon-chevron"></i> </a> <!--Mega menu starts --> <div class="cmp-pr-nav__menu" aria-expanded="false" aria-labelledby="list1"> <div class="cmp-container-width aem-Grid aem-Grid--12"> <div class="cmp-pr-nav__menu__Whats-new-section aem-GridColumn aem-GridColumn--default--3 aem-GridColumn--phone--12"> <h4>What's New</h4> <ul> <li> <a href="/us/en/pages/dbriefs-webcasts/upcoming-webcasts.html?icid=wn_upcoming-webcasts" target="_self"> <strong>Register for Dbriefs webcasts</strong> <p></p> </a> </li> <li> <a href="/us/en/pages/consulting/solutions/enterprise-metaverse-consulting.html?icid=wn_enterprise-metaverse-consulting" target="_blank"> <strong>Enterprise metaverse solutions</strong> <p>Explore Deloitte's Unlimited Reality™ services</p> </a> </li> <li> <a href="/us/en/services/sustainability-climate-equity.html?icid=wn_sustainability-climate-equity" target="_self"> <strong>Sustainability, Climate & Equity</strong> <p>Cultivating a sustainable and prosperous future</p> </a> </li> </ul> </div> <div class="cmp-pr-nav__menu__links-wrapper aem-GridColumn aem-GridColumn--default--9 aem-GridColumn--phone--12"> <!-- subnav items starts --> <ul class="cmp-pr-nav__menu__links-section aem-Grid aem-Grid--12"> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12 navigation-column"> <h4><a href="/us/en/services/tax.html?icid=top_tax" target="_self">Tax</a></h4> <ul> <li> <a href="/us/en/pages/tax/articles/operations-transformation.html?icid=top_operations-transformation" target="_self"> Tax Operate</a> </li> <li> <a href="/us/en/pages/tax/articles/us-tax-law-changes.html?icid=top_us-tax-law-changes" target="_self"> Tax Legislation</a> </li> <li> <a href="/us/en/pages/tax/solutions/tax-technology-consulting.html?icid=top_tax-technology-consulting" target="_self"> Tax Technology Consulting</a> </li> <li> <a href="/us/en/pages/tax/solutions/global-employer-services.html?icid=top_global-employer-services" target="_self"> Global Employer Services</a> </li> <li> <a href="/us/en/pages/tax/solutions/legal-business-services.html?icid=top_legal-business-services" target="_self"> Legal Business Services</a> </li> <li> <a href="/us/en/pages/tax/solutions/deloitte-tax-services.html?icid=top_deloitte-tax-services" target="_self"> Tax Services</a> </li> </ul> </li> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12 navigation-column"> <h4><a href="/us/en/services/consulting.html?icid=top_consulting" target="_self">Consulting</a></h4> <ul> <li> <a href="/us/en/pages/technology/solutions/core-business-operations-consulting-services.html?icid=top_core-business-operations-consulting-services" target="_self"> Core Business Operations</a> </li> <li> <a href="https://www.deloittedigital.com/us/en.html?icid=top_" target="_blank"> Customer & Marketing</a> </li> <li> <a href="/us/en/pages/operations/topics/enterprise-technology-performance.html?icid=top_enterprise-technology-performance" target="_self"> Enterprise Technology & Performance</a> </li> <li> <a href="/us/en/pages/human-capital/solutions/human-capital.html?icid=top_" target="_self"> Human Capital</a> </li> <li> <a href="/us/en/pages/strategy-operations/topics/strategy-and-analytics-consulting.html?icid=top_strategy-and-analytics-consulting" target="_self"> Strategy & Analytics</a> </li> </ul> </li> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12 navigation-column"> <h4><a href="/us/en/services/audit.html?icid=top_audit" target="_self">Audit & Assurance</a></h4> <ul> <li> <a href="/us/en/pages/audit/topics/audit-innovation.html?icid=top_audit-innovation" target="_self"> Audit Innovation</a> </li> <li> <a href="/us/en/pages/audit/topics/accounting-standards.html?icid=top_accounting-standards" target="_self"> Accounting Standards</a> </li> <li> <a href="/us/en/pages/audit/topics/accounting-events-business-transactions.html?icid=top_accounting-events-business-transactions" target="_self"> Accounting Events & Transactions</a> </li> </ul> </li> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12"> <h4><a href="/us/en/pages/deloitte-private/solutions/deloitte-private-company-services.html?icid=top_deloitte-private-company-services" target="_self">Deloitte Private</a></h4> </li> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12"> <h4><a href="/us/en/services/mergers-acquisitions-restructuring-services.html?icid=top_mergers-acquisitions-restructuring-services" target="_self">M&A and Restructuring</a></h4> </li> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12"> <h4><a href="/us/en/services/advisory.html?icid=top_advisory" target="_self">Risk & Financial Advisory</a></h4> <ul> <li> <a href="/us/en/pages/advisory/solutions/accounting-and-internal-controls.html?icid=top_accounting-and-internal-controls" target="_self"> Accounting & Internal Controls</a> </li> <li> <a href="/us/en/pages/risk/solutions/strategic-risk-management.html?icid=top_" target="_self"> Cyber & Strategic Risk</a> </li> <li> <a href="/us/en/pages/regulatory/solutions/regulatory-compliance-services.html?icid=top_regulatory-compliance-services" target="_self"> Regulatory & Legal</a> </li> <li> <a href="/us/en/pages/advisory/solutions/transaction-advisory-services.html?icid=top_transaction-advisory-services" target="_self"> Transactions and M&A</a> </li> </ul> </li> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12"> <h4><a href="/us/en/pages/deloitte-analytics/solutions/deloitte-analytics.html?icid=top_deloitte-analytics" target="_self">AI & Analytics</a></h4> </li> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12"> <h4><a href="/us/en/pages/consulting/solutions/cloud-consulting-services.html?icid=top_cloud-consulting-services" target="_self">Cloud</a></h4> </li> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12"> <h4><a href="/us/en/pages/about-deloitte/solutions/diversity-inclusion-strategy-services.html?icid=top_diversity-inclusion-strategy-services" target="_self">Diversity, Equity & Inclusion</a></h4> </li> </ul> <div class="cmp-pr-nav__menu__close"> <a href="" aria-label="Close" class="icon-remove"></a> </div> </div> </div> </div> </li> <li aria-haspopup="true" role="menuitem" class="cmp-pr-nav__item" id="list2"> <a href="#" data-sub="Industries" class="cmp-pr-nav__item__link" aria-haspopup="true" aria-expanded="false">Industries<i class="icon-chevron"></i> </a> <!--Mega menu starts --> <div class="cmp-pr-nav__menu" aria-expanded="false" aria-labelledby="list2"> <div class="cmp-container-width aem-Grid aem-Grid--12"> <div class="cmp-pr-nav__menu__Whats-new-section aem-GridColumn aem-GridColumn--default--3 aem-GridColumn--phone--12"> <h4>What's New</h4> <ul> <li> <a href="/us/en/pages/about-deloitte/articles/client-stories-and-successes.html?icid=wn_client-stories-and-successes" target="_self"> <strong>The Ripple Effect</strong> <p>Real-world client stories of purpose and impact</p> </a> </li> <li> <a href="/us/en/pages/dbriefs-webcasts/upcoming-webcasts.html?icid=wn_upcoming-webcasts" target="_blank"> <strong>Register for Dbriefs webcasts</strong> <p></p> </a> </li> <li> <a href="/us/en/pages/about-deloitte/solutions/industry-advantage-business-transformation.html?icid=wn_industry-advantage-business-transformation" target="_self"> <strong>IndustryAdvantage™</strong> <p>Commercial, products, and operations transformation for the future of your industry.</p> </a> </li> </ul> </div> <div class="cmp-pr-nav__menu__links-wrapper aem-GridColumn aem-GridColumn--default--9 aem-GridColumn--phone--12"> <!-- subnav items starts --> <ul class="cmp-pr-nav__menu__links-section aem-Grid aem-Grid--12"> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12 navigation-column"> <h4><a href="/us/en/industries/consumer-industry.html?icid=top_consumer-industry" target="_self">Consumer</a></h4> <ul> <li> <a href="/us/en/pages/consumer-business/topics/automotive.html?icid=top_automotive" target="_self"> Automotive</a> </li> <li> <a href="/us/en/pages/consumer-business/topics/consumer-products.html?icid=top_consumer-products" target="_self"> Consumer Products</a> </li> <li> <a href="/us/en/pages/consumer-business/topics/retail-wholesale-distribution.html?icid=top_retail-wholesale-distribution" target="_self"> Retail, Wholesale & Distribution</a> </li> <li> <a href="/us/en/pages/consumer-business/topics/transportation-hospitality-and-services-trends.html?icid=top_transportation-hospitality-and-services-trends" target="_self"> Transportation, Hospitality & Services</a> </li> </ul> </li> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12 navigation-column"> <h4><a href="/us/en/industries/energy-resources-industrials.html?icid=top_" target="_self">Energy, Resources & Industrials</a></h4> <ul> <li> <a href="/us/en/industries/industrials-sector-services.html?icid=top_industrials-sector-services" target="_self"> Industrial Products & Construction</a> </li> <li> <a href="/us/en/industries/power-utilities-and-renewables-industry-hub.html?icid=top_power-utilities-and-renewables-industry-hub" target="_self"> Power, Utilities & Renewables</a> </li> <li> <a href="/us/en/pages/energy-and-resources/topics/energy-chemicals.html?icid=top_" target="_self"> Energy & Chemicals</a> </li> <li> <a href="/us/en/pages/energy-and-resources/articles/mining-and-metals.html?icid=top_mining-and-metals" target="_self"> Mining & Metals</a> </li> </ul> </li> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12 navigation-column"> <h4><a href="/us/en/industries/financial-services.html?icid=top_financial-services" target="_self">Financial Services</a></h4> <ul> <li> <a href="/us/en/pages/financial-services/topics/banking-capital-markets.html?icid=top_banking-capital-markets" target="_self"> Banking & Capital Markets</a> </li> <li> <a href="/us/en/pages/financial-services/topics/insurance.html?icid=top_insurance" target="_self"> Insurance</a> </li> <li> <a href="/us/en/pages/financial-services/topics/investment-management.html?icid=top_investment-management" target="_self"> Investment Management</a> </li> <li> <a href="/us/en/pages/real-estate/topics/real-estate.html?icid=top_real-estate" target="_self"> Real Estate</a> </li> </ul> </li> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12"> <h4><a href="/us/en/industries/government-public-services.html?icid=top_government-public-services" target="_self">Government & Public Services</a></h4> <ul> <li> <a href="/us/en/pages/public-sector/topics/defense-security-justice.html?icid=top_defense-security-justice" target="_self"> Defense, Security & Justice</a> </li> <li> <a href="/us/en/pages/public-sector/topics/federal-health.html?icid=top_federal-health" target="_self"> Federal health</a> </li> <li> <a href="/us/en/pages/public-sector/topics/civil-government.html?icid=top_civil-government" target="_self"> Civil</a> </li> <li> <a href="/us/en/pages/public-sector/topics/state-government.html?icid=top_state-government" target="_self"> State & Local</a> </li> <li> <a href="/us/en/pages/public-sector/topics/higher-education.html?icid=top_higher-education" target="_self"> Higher Education</a> </li> </ul> </li> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12"> <h4><a href="/us/en/industries/life-sciences-and-health-care.html?icid=top_life-sciences-and-health-care" target="_self">Life Sciences & Health Care</a></h4> <ul> <li> <a href="/us/en/pages/life-sciences-and-health-care/topics/health-care.html?icid=top_health-care" target="_self"> Health Care</a> </li> <li> <a href="/us/en/pages/life-sciences-and-health-care/topics/life-sciences.html?icid=top_life-sciences" target="_self"> Life Sciences</a> </li> </ul> </li> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12"> <h4><a href="/us/en/industries/technology-media-and-telecommunications.html?icid=top_technology-media-and-telecommunications" target="_self">Technology, Media & Telecommunications</a></h4> <ul> <li> <a href="/us/en/pages/technology-media-and-telecommunications/topics/technology-industry.html?icid=top_technology-industry" target="_self"> Technology</a> </li> <li> <a href="/us/en/pages/technology-media-and-telecommunications/topics/telecom-industry.html?icid=top_telecom-industry" target="_self"> Telecommunications</a> </li> <li> <a href="/us/en/pages/technology-media-and-telecommunications/topics/telecommunications-media-entertainment.html?icid=top_" target="_self"> Media & Entertainment</a> </li> </ul> </li> </ul> <div class="cmp-pr-nav__menu__close"> <a href="" aria-label="Close" class="icon-remove"></a> </div> </div> </div> </div> </li> <li aria-haspopup="true" role="menuitem" class="cmp-pr-nav__item" id="list3"> <a href="#" data-sub="Insights" class="cmp-pr-nav__item__link" aria-haspopup="true" aria-expanded="false">Insights<i class="icon-chevron"></i> </a> <!--Mega menu starts --> <div class="cmp-pr-nav__menu" aria-expanded="false" aria-labelledby="list3"> <div class="cmp-container-width aem-Grid aem-Grid--12"> <div class="cmp-pr-nav__menu__Whats-new-section aem-GridColumn aem-GridColumn--default--3 aem-GridColumn--phone--12"> <h4></h4> <a class="logo" href="/us/en/insights.html" title="Deloitte Insights"> <img src="/etc/designs/insights/insights-redesign/images/logo.svg" alt="Deloitte Insights" class="logo-insight"/> </a> </hr> <h4>What's New</h4> <ul> <li> <a href="/us/en/insights/deloitte-insights-magazine.html?icid=wn_deloitte-insights-magazine" target="_self"> <strong>Deloitte Insights Magazine</strong> <p>Explore the latest issue now</p> </a> </li> <li> <a href="/us/en/insights/legal/deloitte-insights-app.html?icid=wn_deloitte-insights-app" target="_blank"> <strong>Deloitte Insights app</strong> <p>Go straight to smart with daily updates on your mobile device</p> </a> </li> <li> <a href="/us/en/insights/economy/global-economic-outlook/weekly-update.html?icid=wn_weekly-update" target="_self"> <strong>Weekly economic update</strong> <p>See what's happening this week and the impact on your business</p> </a> </li> </ul> </div> <div class="cmp-pr-nav__menu__links-wrapper aem-GridColumn aem-GridColumn--default--9 aem-GridColumn--phone--12"> <!-- subnav items starts --> <ul class="cmp-pr-nav__menu__links-section aem-Grid aem-Grid--12"> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12 navigation-column"> <h4><a href="/.html?icid=top_" target="_self">Spotlight</a></h4> <ul> <li> <a href="/us/en/insights/economy/global-economic-outlook/weekly-update.html?icid=insights_top_weekly-update" target="_self"> Weekly Economic Outlook</a> </li> <li> <a href="/us/en/insights/focus/top-10-business-insights.html?icid=top_top-10-business-insights" target="_self"> Top 10 Reading Guide</a> </li> <li> <a href="/us/en/insights/environmental-social-governance.html?icid=insights_top_environmental-social-governance" target="_self"> Celebrating Earth Month</a> </li> <li> <a href="/us/en/insights/resilience.html?icid=top_resilience" target="_self"> Resilience</a> </li> <li> <a href="/us/en/insights/focus/cognitive-technologies.html?icid=top_cognitive-technologies" target="_self"> Artificial Intelligence</a> </li> </ul> </li> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12 navigation-column"> <h4><a href="/.html?icid=top_" target="_self">Topics</a></h4> <ul> <li> <a href="/us/en/insights/strategy.html?icid=top_strategy" target="_self"> Strategy</a> </li> <li> <a href="/us/en/insights/economy-society.html?icid=top_economy-society" target="_self"> Economy & Society</a> </li> <li> <a href="/us/en/insights/operations.html?icid=top_operations" target="_self"> Operations</a> </li> <li> <a href="/us/en/insights/workforce.html?icid=insights_top_workforce" target="_self"> Workforce</a> </li> <li> <a href="/us/en/insights/technology.html?icid=top_technology" target="_self"> Technology</a> </li> </ul> </li> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12 navigation-column"> <h4><a href="/.html?icid=top_" target="_self">Industries</a></h4> <ul> <li> <a href="/us/en/insights/consumer-industry.html?icid=insights_top_consumer-industry" target="_self"> Consumer</a> </li> <li> <a href="/us/en/insights/energy-resources-industrials.html?icid=insights_top_energy-resources-industrials" target="_self"> Energy, Resources, & Industrials</a> </li> <li> <a href="/us/en/insights/industry/financial-services.html?icid=insights_top_financial-services" target="_self"> Financial Services</a> </li> <li> <a href="/us/en/insights/industry/public-sector.html?icid=insights_top_public-sector" target="_self"> Government & Public Services</a> </li> <li> <a href="/us/en/insights/life-sciences-health-care.html?icid=insights_top_life-sciences-health-care" target="_self"> Life Sciences & Health Care</a> </li> <li> <a href="/us/en/insights/technology-media-telecommunications.html?icid=insights_top_technology-media-telecommunications" target="_self"> Technology, Media, & Telecommunications</a> </li> </ul> </li> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12"> <h4><a href="/.html?icid=top_" target="_self">More from Deloitte Insights</a></h4> <ul> <li> <a href="/us/en/insights/about-deloitte-insights.html?icid=insights_top_about-deloitte-insights" target="_self"> About</a> </li> <li> <a href="/us/en/insights/deloitte-insights-magazine.html?icid=top_deloitte-insights-magazine" target="_self"> Deloitte Insights Magazine</a> </li> <li> <a href="/us/en/insights/multimedia/podcasts.html?icid=top_podcasts" target="_self"> Press Room Podcasts</a> </li> </ul> </li> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12"> <h4><a></a></h4> </li> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12"> <h4><a></a></h4> </li> </ul> <div class="cmp-pr-nav__menu__close"> <a href="" aria-label="Close" class="icon-remove"></a> </div> </div> </div> </div> </li> <li aria-haspopup="true" role="menuitem" class="cmp-pr-nav__item" id="list4"> <a href="#" data-sub="Careers" class="cmp-pr-nav__item__link" aria-haspopup="true" aria-expanded="false">Careers<i class="icon-chevron"></i> </a> <!--Mega menu starts --> <div class="cmp-pr-nav__menu" aria-expanded="false" aria-labelledby="list4"> <div class="cmp-container-width aem-Grid aem-Grid--12"> <div class="cmp-pr-nav__menu__Whats-new-section aem-GridColumn aem-GridColumn--default--3 aem-GridColumn--phone--12"> <h4>What's New</h4> <ul> <li> <a href="/us/en/pages/careers/articles/join-deloitte-expanded-career-programs.html?icid=wn_join-deloitte-expanded-career-programs" target="_self"> <strong>Expanded career programs</strong> <p>We recognize that there are multiple paths to a successful career. We have designed our programs to provide training and mentorship to help participating individuals hit the ground running. </p> </a> </li> <li> <a href="/us/en/careers/students.html?icid=wn_students" target="_blank"> <strong>Students</strong> <p>Your success is our focus. From internships to on-the-job training, there’s plenty of room for your career to grow for years to come. Apply today and join us. We can impact the world—together.</p> </a> </li> <li> <a href="/us/en/pages/careers/articles/join-deloitte-talent-networks.html?icid=wn_join-deloitte-talent-networks" target="_self"> <strong>Deloitte's Talent Network</strong> <p>Inspiring connections. Impactful work. All here. All waiting to be discovered by you. When you join our Talent Network, you're connecting to career resources that provide insights into working at Deloitte and potential job opportunities. Let's get started.</p> </a> </li> </ul> </div> <div class="cmp-pr-nav__menu__links-wrapper aem-GridColumn aem-GridColumn--default--9 aem-GridColumn--phone--12"> <!-- subnav items starts --> <ul class="cmp-pr-nav__menu__links-section aem-Grid aem-Grid--12"> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12 navigation-column"> <h4><a href="/us/en/careers/careers.html?icid=top_careers" target="_self">Careers</a></h4> <ul> <li> <a href="/us/en/pages/careers/articles/join-deloitte-audit-careers.html?icid=top_join-deloitte-audit-careers" target="_self"> Audit & Assurance</a> </li> <li> <a href="/us/en/pages/careers/articles/join-deloitte-consulting-careers.html?icid=top_join-deloitte-consulting-careers" target="_self"> Consulting</a> </li> <li> <a href="/us/en/pages/careers/articles/join-deloitte-advisory-careers.html?icid=top_join-deloitte-advisory-careers" target="_self"> Risk & Financial Advisory</a> </li> <li> <a href="/us/en/pages/careers/articles/join-deloitte-tax-careers.html?icid=top_join-deloitte-tax-careers" target="_self"> Tax</a> </li> <li> <a href="/us/en/pages/careers/articles/join-deloitte-internal-services-careers.html?icid=top_join-deloitte-internal-services-careers" target="_self"> Internal Services</a> </li> <li> <a href="/us/en/pages/careers/articles/join-deloitte-us-delivery-centers.html?icid=top_join-deloitte-us-delivery-centers" target="_self"> US Delivery Center</a> </li> </ul> </li> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12 navigation-column"> <h4><a href="/us/en/careers/students.html?icid=top_students" target="_self">Students</a></h4> <ul> <li> <a href="/us/en/careers/students.html?icid=top_students" target="_self"> Explore opportunities</a> </li> <li> <a href="/us/en/pages/careers/articles/join-deloitte-internships.html?icid=top_join-deloitte-internships" target="_self"> Internships</a> </li> </ul> </li> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12 navigation-column"> <h4><a href="/us/en/careers/experienced-hires.html?icid=top_experienced-hires" target="_self">Experienced Professionals</a></h4> <ul> <li> <a href="/us/en/careers/additional-opportunities.html?icid=top_additional-opportunities" target="_self"> Additional Opportunities</a> </li> <li> <a href="/us/en/pages/careers/articles/join-deloitte-military-veterans.html?icid=top_join-deloitte-military-veterans" target="_self"> Veterans</a> </li> <li> <a href="/us/en/careers/executives.html?icid=top_executives" target="_self"> Executives</a> </li> <li> <a href="/us/en/pages/careers/articles/deloitte-open-talent.html?icid=top_deloitte-open-talent" target="_self"> Contractors</a> </li> </ul> </li> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12"> <h4><a href="https://apply.deloitte.com/?icid=top_" target="_blank">Job Search</a></h4> <ul> <li> <a href="https://apply.deloitte.com/careers/SearchJobs?3_5_3=477%2C478%2C480?icid=top_" target="_blank"> Entry Level Jobs</a> </li> <li> <a href="https://apply.deloitte.com/careers/SearchJobs?3_5_3=479?icid=top_" target="_blank"> Experienced Professional Jobs</a> </li> <li> <a href="/us/en/pages/careers/articles/join-deloitte-recruiting-tips.html?icid=top_join-deloitte-recruiting-tips" target="_self"> Recruiting Tips</a> </li> <li> <a href="/us/en/pages/careers/articles/explore-your-fit.html?icid=top_explore-your-fit" target="_self"> Explore Your Fit</a> </li> <li> <a href="/us/en/pages/labor-condition-applications/articles/labor-condition-applications.html?icid=top_labor-condition-applications" target="_self"> Labor Condition Applications</a> </li> </ul> </li> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12"> <h4><a href="/us/en/careers/life-at-deloitte.html?icid=top_life-at-deloitte" target="_self">Life at Deloitte</a></h4> <ul> <li> <a href="/us/en/pages/careers/topics/life-at-deloitte-careers-blog.html?icid=top_life-at-deloitte-careers-blog" target="_self"> Life at Deloitte Careers Blog</a> </li> <li> <a href="/us/en/pages/about-deloitte/articles/deloitte-inclusion.html?icid=top_deloitte-inclusion" target="_self"> Diversity, Equity, & Inclusion</a> </li> <li> <a href="/us/en/pages/about-deloitte/articles/growth-and-development.html?icid=top_growth-and-development" target="_self"> Growth & Development</a> </li> <li> <a href="/us/en/pages/about-deloitte/articles/inclusion-work-life-fit.html?icid=top_inclusion-work-life-fit" target="_self"> Thriving Together</a> </li> <li> <a href="/us/en/pages/about-deloitte/articles/deloitte-university-leadership-center.html?icid=top_" target="_self"> Deloitte University</a> </li> </ul> </li> <li class="cmp-pr-nav__menu__item aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12"> <h4><a href="/us/en/careers/alumni.html?icid=top_alumni" target="_self">Alumni Relations</a></h4> <ul> <li> <a href="https://deloittesurvey.deloitte.com/Community/se/3FC11B266BCBC785?icid=top_" target="_blank"> Update Your Information</a> </li> <li> <a href="https://alumni.deloitte.com/event/event/index/menu?icid=top_" target="_blank"> Events</a> </li> <li> <a href="https://alumni.deloitte.com/modeman/instance/main/name/jobs/index/menu?icid=top_" target="_blank"> Marketplace Jobs Dashboard</a> </li> </ul> </li> </ul> <div class="cmp-pr-nav__menu__close"> <a href="" aria-label="Close" class="icon-remove"></a> </div> </div> </div> </div> </li> <li class="cmp-pr-nav__site-selector cmp-pr-nav__item" role="menuitem"> <a href="javascript:void(0)" class="cmp-header__ut-nav__site-sel__link location-link" data-toggle="siteSelector" aria-expanded="false" role="button"> <span class="desk-countrySelector">US-EN</span> <span class="mobile-location">Location:</span> <span class="mobile-countrySelector">United States-English</span> <i class="icon-chevron"></i> </a> </li> <li class="cmp-pr-nav__contactus-link cmp-pr-nav__item"> <a href="/us/en/footerlinks/contact-us.html?icid=top_contact-us" aria-label="contact us" class="cmp-pr-nav__item__link" title='Contact us' aria-expanded="false"> <i class="icon-phone-o"></i> <span class="mobile-contactUs">Contact us</span> </a> </li> </ul> </nav> <div class="menu-overlay"></div> </div> <!-- Placeholder for Search box, Site selector and other links--> <div class="cmp-header__ut-wrapper"> <!-- interanl search --> <div class="cmp-search" id="internal-search"> <div class="aem-Grid aem-Grid--12"> <div class="aem-GridColumn aem-GridColumn--phone--1 cmp-header__mobile--close"> <button class="cmp-search__remove-icon" type="button" aria-label="Close" aria-expanded="false"> <i class="icon-remove"></i> </button> </div> <div class="aem-GridColumn aem-GridColumn--phone--11 cmp-header__mobile--searchinput"> <div class="cmp-search__form"> <ds-search-bar></ds-search-bar> <ds-oe-search style="display: none !important;"></ds-oe-search> <ds-oe-search-bar style="display:none !important"></ds-oe-search-bar> <ds-search hidden></ds-search> </div> </div> </div> </div> <ul id="header__ut-nav" class="cmp-header__ut-nav"> <li id="header__ut-nav__search-icon" class="cmp-header__ut-nav__search-icon"> <button class="" type="button" aria-label='Search'> <i class="icon-search"></i> </button> </li> <li id="header__ut-nav__site-sel" class="cmp-header__ut-nav__site-sel"> <!-- site selector component--> <a href="javascript:void(0)" class="cmp-header__ut-nav__site-sel__link location-link" data-toggle="siteSelector" aria-expanded="false" role="button"> <span class="desk-countrySelector">US-EN</span> <span class="mobile-location">Location:</span> <span class="mobile-countrySelector">United States-English</span> <i class="icon-chevron"></i> </a> </li> <li id="header__ut-nav__cts-link" class="cmp-header__ut-nav__cts-link"> <a href="/us/en/footerlinks/contact-us.html?icid=top_contact-us" title='Contact us' aria-label='Contact us'> <i class="icon-phone-o"></i> <span class="cmp-header__ut-nav__cts-link__text">Contact us</span> </a> </li> <!-- When Gigya is enabled DOM starts for Register Links starts--> <li id="register" class="cmp-header__ut-nav__reg-link"> <a class="icon-profile-outline icon" aria-label="profile outline" href="https://my.deloitte.com?site=us-en" title='Join My Deloitte'> </a> </li> <li id="profile_pic_id" class="profile-pic" aria-expanded="false"> <span id="profile_pic_span" class="logged-in icon"> <img id="profile_pic"/> </span> <a id="profile_pic_id_mobile" href="https://my.deloitte.com/index.html#/dashboard" target="_blank" rel="noopener noreferrer" class="header-button mobile-register-button logged-in"><span class="profile_pic_span_mobile"><img id="profile_pic_mobile"/></span></a> <ul class="nav-content" id="nav-content" role="menu"> <li role="menuitem"> <a href="https://my.deloitte.com/index.html#/dashboard?requestedBy=dcom&pullDown=true&site=us-en" target="_blank" rel="noopener noreferrer" class="icon-dashboard" onclick="setCookieForPullDownMenu()">Dashboard</a> </li> <li role="menuitem"> <a href="https://my.deloitte.com/index.html#/bookmarks?requestedBy=dcom&pullDown=true&site=us-en" target="_blank" rel="noopener noreferrer" class="icon-bookmark-o" onclick="setCookieForPullDownMenu()">Saved items</a> </li> <li role="menuitem"> <a href="https://my.deloitte.com/index.html#/feed?requestedBy=dcom&pullDown=true&site=us-en" target="_blank" rel="noopener noreferrer" class="icon-tags-o" onclick="setCookieForPullDownMenu()">Content feed</a> </li> <li role="menuitem"> <a href="https://my.deloitte.com/index.html#/subscriptions?requestedBy=dcom&pullDown=true&site=us-en" target="_blank" rel="noopener noreferrer" class="icon-subscribe" onclick="setCookieForPullDownMenu()">Subscriptions</a> </li> <li role="menuitem"> <a href="https://my.deloitte.com/index.html#/profile?requestedBy=dcom&pullDown=true&site=us-en" target="_blank" rel="noopener noreferrer" class="icon-profile-outline" onclick="setCookieForPullDownMenu()">Profile/Interests</a> </li> <li role="menuitem"> <a href="https://my.deloitte.com/index.html#/account-settings?requestedBy=dcom&pullDown=true&site=us-en" target="_blank" rel="noopener noreferrer" class="icon-configure" onclick="setCookieForPullDownMenu()">Account settings</a> </li> <li> <button class="signout_button" href="#" onclick="logOut();">Log out</button> </li> </ul> </li> <!-- When Gigya is enabled DOM starts for Register Links --> </ul> </div> </div> <!-- DOM added for Breadcrumb Language toggle component starts--> <!-- DOM added for Breadcrumb Language toggle component ends--> <!-- Variables used for elastic search purpose starts--> <script> var meta_engine= 'https://deloitte-com-prod.es.northeurope.azure.elastic-cloud.com/dcom-prod-*/_search'; var search_engine= 'https://deloitte-com-prod.es.northeurope.azure.elastic-cloud.com/dcom-prod-english/_search'; var search_key= 'TkNEOVA0RUJKZzJiQkpxN3FnMHg6LXVUdFBBSzNTSTZtWl9OcEZqM1BGUQ'; var searchFacets = "[{"anchor":"Insights","label_with_op":"di-legacy-articles|legacy-homepage|moocpage|legacy-multimedia|flex-articlemultimedia|flex-home|di-flex-blp|flex-topic-two"},{"anchor":"Profiles","label_with_op":"legacy-eeprofile"},{"anchor":"Events","label_with_op":"flex-eventdetails|flex-eventslisting"},{"anchor":"Articles","label_with_op":"dcom-legacy-articles|flex-blp"},{"anchor":"Topics","label_with_op":"legacy-extendedtopic"},{"anchor":"Services","label_with_op":"legacy-solutions|flex-recoverypage"}]"; searchFacets = searchFacets.replace(/"|"/g, '"'); var internalFacets = JSON.parse(searchFacets); var filter_by = ""; var cse_AllResultsLabel = "All results"; var results_for = "Results for"; var max_results = "More than 100 results"; var search_placeholder = "Search"; var Search_result_term = ""; var word_results ="Results found"; var word_result ="result found"; var search_suggestions = "Search suggestions"; </script> <!-- Variables used for elastic search purpose ends--> </header> </div> <div id="datalayerdiv"> <script type="text/javascript"> dataLayer.page={ "attributes": { "pageID": "829e74a1", "pagename": "/us/en/legal/terms-of-use", "country": "united states", "language": "en", "urlCountry": "us", "pageTemplate": "Company_Information_Page_Template", "siteSection": "legal", "documentAge": "1969", "pageTitle": "Terms_of_Use", "blueprintName": "/content/www/globalblueprint/en/footerlinks1/legal", "createDate": "11 Jul. 2019", "publishDate": "11 Jul. 2019", "tag2": "", "description": "Deloitte LLP, which is the U.S. member firm of DTTL that is the parent of the operating entities that perform client services in the U.S., is the entity within the Deloitte Network that is providing this Website and is referred to in these Terms of Use.", "headline1": "", "headline2": "", "mfSite" : "Deloitte", "primaryTopic": "", "thumbnailUrl": "", "contentLabel18n": "Legal" } }; dataLayer.search={ "searchTerm": "", "pageNum": "1", "Facet": "all" }; dataLayer.custom={ "customConversion1": "", "customConversion2": "", "customConversion3": "", "customConversion4": "", "customConversion5": "", "customConversion6": "", "customConversion7": "", "customTraffic1": "", "customTraffic2": "", "customTraffic3": "", "customTraffic4": "", "customTraffic5": "", "customActions": "", "targetingCodes": "" }; </script> </div> <div class="wrapper"> <div class="main-container company-information-page"> <div class="content main"> <div class="headerintro" id="company-header-intro"> <div class="headerintro" id="company__header-intro"> <!-- Modified here--> <div class="header-intro-container "> <div class="responsive-img-container"> <img id="article-hero-img" class="responsive-img" src="" data-orgsrc="/content/dam/Deloitte/global/Images/header_images/gx_creativity_noexp.jpg" alt="deloitte legal terms" data-aspectratio="4:1"/> </div> <div id="article-content-type" class="header-intro-label "> <p class="tertiary-label-style tertiary-headline" itemprop="articleSection"> Terms of use </p> </div> <div id="article-title" class="header-intro"> <h1 class="primary-headline" itemprop="headline">Terms of Use</h1> </div> </div> </div> <script type="text/javascript"> var thankyoupageentityName = 'Terms of Use'; </script></div> <!-- Code for showing OT cookie settings link --> <div class="ccm-settings-link"> <a class="optanon-show-settings" href="#">Manage cookie preferences</a> </div> <div class="content-top"> <!-- Defect Fix 225310 --> <section class="introductionCopyPre introductioncopy1" id="company__intro-copy1"> <div> <div class="introduction-copy"> <p class="page-intro-copy">Last updated: 23 January 2017</p> </div> </div> </section> <div class="share-bar"> <div id="company__social-share-top" class="custom-socialshare social-share-links"> <section> <ul> <li><a class="icon-linkedin" onclick="launchShare('linkedin');" title="Share on LinkedIn" href="#" data-provider="linkedin"></a></li> <li><a class="icon-twitter" onclick="launchShare('twitter');" title="Share on Twitter" href="#" data-provider="twitter"></a></li> <li><a class="icon-facebook" onclick="launchShare('facebook');" title="Share on Facebook" href="#" data-provider="facebook"></a></li> <li><a class="icon-pinterest" onclick="launchShare('pinterest');" title="Pin on Pinterest" href="#" data-provider="pinterest"></a></li> <li><a class="icon-email" onclick="launchShare('email');" title="Share via email" href="#" data-provider="email"></a></li> </ul> </section> <script> var removebookmarktitle = "Saved for later"; var addbookmarktitle = "Save for later"; var addtomybookmarkstitle = "Save for later"; var addedtomybookmarkstitle = "Saved for later"; </script></div> </div> <div class="introductionCopyPost introductioncopy" id="company__intro-copy"> <div class="introduction-copy"></div> </div> </div> <div class="dcomparsys dcom-feature-par-rte"> <div class="customrichtext parbase section"> <!--for css+js --> <script src="/etc/designs/dcom/dcom-main/clientlibs-customrichtext.lc-4005d370e6c0142996fc0e0bc16490ed-lc.min.js"></script> <div> <div class="custom-rte"> <p><p><span class="body-copy">Deloitte.com is comprised of various individual global, country, regional, or practice specific websites. Any such individual website is designated after the word "Location:" in the <b>upper right-hand corner</b> of the webpage that you are viewing at any point during your use of Deloitte.com.</span></p> <p><span class="body-copy">These Terms of Use apply to the specific global, country, regional, or practice specific website that you were viewing within Deloitte.com before clicking on these Terms of Use. Such individual website is referred to in these Terms of Use as "<b>this Website</b>."</span></p> <p><b>By using this Website, you are agreeing to these Terms of Use. If you do not agree to these Terms of Use, then you are not allowed to use this Website and should immediately terminate such usage.</b><br> </p> <p><span class="body-copy">The "<b>Deloitte Network" </b>refers to Deloitte Touche Tohmatsu Limited (<b>DTTL</b>), the member firms of DTTL, and their related entities. Each individual global, country, regional, or practice specific website within Deloitte.com (as designated in the upper right-hand corner of the webpage) is provided by an individual entity within the Deloitte Network.</span></p> <p>Deloitte LLP, which is the US member firm of DTTL that is the parent of the operating entities that perform client services in the United States, is the entity within the Deloitte Network that is providing this Website and is referred to in these Terms of Use as "<b>we</b>," "<b>us</b>," or "<b>our</b>." Although parts of these Terms of Use may reference other entities in the Deloitte Network, these Terms of Use are only between you and us and not with any of those other entities.<br> </p> <p><span class="body-copy"><u><b>Use of Content; Restrictions; Privacy Statement</b></u></span></p> <p><span class="body-copy">Unless otherwise indicated in the relevant content, and on the condition that you comply with all of your obligations under these Terms of Use, you are authorized to view, copy, print, and distribute (but not modify) the content on this Website; provided that (i) such use is for informational, noncommercial purposes only, and (ii) any copy of the content that you make must include the copyright notice or other attribution associated with the content.</span></p> <p><span class="body-copy">You are not authorized to copy or use any software, proprietary processes, or technology embodied or described in this Website.</span></p> <p><span class="body-copy">You will comply with all applicable laws in accessing and using this Website.</span></p> <p><span class="body-copy">You acknowledge that we may use your personal information and data according to our <a href="/us/en/footerlinks1/privacy.html">Privacy Statement</a> and <a href="/us/en/footerlinks1/cookies.html">Cookie Notice</a>, which are incorporated herein by this reference. You hereby agree to the terms of our Privacy Statement and Cookie Notice, including any obligations imposed on you therein.</span></p> <p><span class="body-copy"><u><b>Intellectual Property Rights; No use of Deloitte names or logos</b></u></span></p> <p><span class="body-copy">Unless otherwise indicated, the content on this Website is provided by us or another entity within the Deloitte Network.</span></p> <p><span class="body-copy">This Website and its contents are protected by copyright, trademark, and other laws of the United States and/or foreign countries. We and our licensors reserve all rights not expressly granted in these Terms of Use.</span></p> <p><span class="body-copy">“Deloitte,” “Touche,” “Tohmatsu,” “Deloitte Touche Tohmatsu,” “Deloitte & Touche,” the Deloitte logo, and local language variants of the foregoing trademarks, and certain product names that appear on this Website (collectively, the “<b>Deloitte Marks</b>”), are trademarks or registered trademarks of entities within the Deloitte Network. Except as expressly provided in these Terms of Use or as expressly authorized in writing by the relevant trademark owner, you shall not use any Deloitte Marks either alone or in combination with other words or design elements, including, in any press release, advertisement, or other promotional or marketing material or media, whether in written, oral, electronic, visual, or any other form.</span></p> <p><span class="body-copy">References to other parties trademarks on this Website are for identification purposes only and do not indicate that such parties have approved this Website or any of its contents. These Terms of Use do not grant you any right to use the trademarks of other parties.</span></p> <p><span class="body-copy"><b><u>Disclaimers and Limitations of Liability</u></b></span></p> <p><span class="body-copy">THIS WEBSITE (INCLUDING, WITHOUT LIMITATION, ANY CONTENT OR OTHER PART THEREOF) CONTAINS GENERAL INFORMATION ONLY, AND WE ARE NOT, BY MEANS OF THIS WEBSITE, RENDERING PROFESSIONAL ADVICE OR SERVICES. BEFORE MAKING ANY DECISION OR TAKING ANY ACTION THAT MIGHT AFFECT YOUR FINANCES OR BUSINESS, YOU SHOULD CONSULT A QUALIFIED PROFESSIONAL ADVISOR.</span></p> <p><span class="body-copy">THIS WEBSITE IS PROVIDED AS IS, AND WE MAKE NO EXPRESS OR IMPLIED REPRESENTATIONS OR WARRANTIES REGARDING IT. WITHOUT LIMITING THE FOREGOING, WE DO NOT WARRANT THAT THIS WEBSITE WILL BE SECURE, ERROR-FREE, FREE FROM VIRUSES OR MALICIOUS CODE, OR WILL MEET ANY PARTICULAR CRITERIA OF PERFORMANCE OR QUALITY. WE EXPRESSLY DISCLAIM ALL IMPLIED WARRANTIES, INCLUDING, WITHOUT LIMITATION, WARRANTIES OF MERCHANTABILITY, TITLE, FITNESS FOR A PARTICULAR PURPOSE, NON-INFRINGEMENT, COMPATIBILITY, SECURITY, AND ACCURACY.</span></p> <p><span class="body-copy">YOUR USE OF THIS WEBSITE IS AT YOUR OWN RISK AND YOU ASSUME FULL RESPONSIBILITY AND RISK OF LOSS RESULTING FROM YOUR USAGE, INCLUDING, WITHOUT LIMITATION, WITH RESPECT TO LOSS OF SERVICE OR DATA. WE WILL NOT BE LIABLE FOR ANY DIRECT, INDIRECT, SPECIAL, INCIDENTAL, CONSEQUENTIAL, OR PUNITIVE DAMAGES OR ANY OTHER DAMAGES WHATSOEVER, WHETHER IN AN ACTION OF CONTRACT, STATUTE, TORT (INCLUDING, WITHOUT LIMITATION, NEGLIGENCE), OR OTHERWISE, RELATING TO OR ARISING OUT OF THE USE OF THIS WEBSITE, EVEN IF WE KNEW, OR SHOULD HAVE KNOWN, OF THE POSSIBILITY OF SUCH DAMAGES.</span></p> <p><span class="body-copy">CERTAIN LINKS ON THIS WEBSITE MAY LEAD TO WEBSITES, RESOURCES, OR TOOLS MAINTAINED BY THIRD PARTIES OVER WHOM WE HAVE NO CONTROL, INCLUDING, WITHOUT LIMITATION, THOSE MAINTAINED BY OTHER ENTITIES WITHIN THE DELOITTE NETWORK OR INDIVIDUAL PERSONNEL OF SUCH ENTITIES. WITHOUT LIMITING ANY OF THE FOREGOING, WE MAKE NO EXPRESS OR IMPLIED REPRESENTATIONS OR WARRANTIES WHATSOEVER REGARDING SUCH WEBSITES, RESOURCES, AND TOOLS, AND LINKS TO ANY SUCH WEBSITES, RESOURCES, AND TOOLS SHOULD NOT BE CONSTRUED AS AN ENDORSEMENT OF THEM OR THEIR CONTENT BY US.</span></p> <p><span class="body-copy">THE ABOVE DISCLAIMERS AND LIMITATIONS OF LIABILITY SHALL BE APPLICABLE NOT ONLY TO US BUT ALSO TO EACH OTHER ENTITY WITHIN THE DELOITTE NETWORK AND TO OUR, AND THEIR, RESPECTIVE PERSONNEL.</span></p> <p><span class="body-copy">THE ABOVE DISCLAIMERS AND LIMITATIONS OF LIABILITY ARE APPLICABLE TO THE FULLEST EXTENT PERMITTED BY LAW, WHETHER IN CONTRACT, STATUTE, TORT (INCLUDING, WITHOUT LIMITATION, NEGLIGENCE), OR OTHERWISE.</span></p> <p><span class="body-copy"><b><u>Additional Terms</u></b></span></p> <p><span class="body-copy">If any portion of these Terms of Use is invalid or unenforceable in any jurisdiction, then (i) in that jurisdiction it shall be re-construed to the maximum effect permitted by law in order to effect its intent as nearly as possible, and the remainder of these Terms of Use shall remain in full force and effect, and (ii) in every other jurisdiction, all of these Terms of Use shall remain in full force and effect.</span></p> <p><span class="body-copy">We may revise these Terms of Use at any time in our sole discretion by posting such revised Terms of Use at the <i>Terms of Use</i> link (i.e., this webpage that you are currently viewing) or elsewhere in this Website. Such revisions shall be effective as to you upon posting, unless explicitly stated by us. It is your responsibility to be aware of any such revised Terms of Use by checking this webpage. Your continued use of this Website following changes to these Terms of Use constitutes your agreement to the revised Terms of Use.</span><br> </p> <p> </div> </div> </div> </div> <div class='clear'></div> <div class="share-bar"> <div id="company__social-share-bottom" class="custom-socialshare social-share-links social-share-links-transparent"> <section> <ul> <li><a class="icon-linkedin" onclick="launchShare('linkedin');" title="Share on LinkedIn" href="#" data-provider="linkedin"></a></li> <li><a class="icon-twitter" onclick="launchShare('twitter');" title="Share on Twitter" href="#" data-provider="twitter"></a></li> <li><a class="icon-facebook" onclick="launchShare('facebook');" title="Share on Facebook" href="#" data-provider="facebook"></a></li> <li><a class="icon-pinterest" onclick="launchShare('pinterest');" title="Pin on Pinterest" href="#" data-provider="pinterest"></a></li> <li><a class="icon-email" onclick="launchShare('email');" title="Share via email" href="#" data-provider="email"></a></li> </ul> </section> <script> var removebookmarktitle = "Saved for later"; var addbookmarktitle = "Save for later"; var addtomybookmarkstitle = "Save for later"; var addedtomybookmarkstitle = "Saved for later"; </script></div> <div id="target-recently-viewed"></div> </div> </div> </div> <script language="javascript"> var entityName_dataLayer = 'Terms of Use'; if (typeof dataLayer != 'undefined' && dataLayer) { dataLayer.page.attributes.entityName = entityName_dataLayer; } </script></div> <div class="dcom-footer-wrapper"> <!-- Footer component starts--> <footer class="cmp-footer" id="footer"> <!-- Footer Top Bar starts --> <div class="cmp-footer__top-bar"> <div class="cmp-container-width aem-Grid aem-Grid--12"> <div class="aem-GridColumn aem-GridColumn--default--9 aem-GridColumn--tablet--12 aem-GridColumn--phone--12"> <!-- Footer CTA start--> <ul class="cmp-footer__cta-links" id="footer__cta-links"> <li><a href="/us/en/footerlinks/contact.html?icid=bn_contact-us" target="_self">Contact us</a></li> <li><a href="https://apply.deloitte.com/" target="_self">Search jobs</a></li> <li class="submit-rfp"><a href="/us/en/footerlinks/submit-rfp.html?icid=bn_submit-rfp" target="_self">Submit RFP</a></li> <li><a href="https://my.deloitte.com/?site=insights-us-en_en&action=optin&sub=a0C1400001SsODM&nocheck=true&pl=en-US&pc=US&pi=sub">Subscribe to Deloitte Insights</a></li> </ul> <!-- Footer CTA end--> </div> <div class="aem-GridColumn aem-GridColumn--default--3 aem-GridColumn--tablet--12 aem-GridColumn--phone--12"> <!-- Footer secondary social start--> <!-- Footer secondary social end--> </div> </div> </div> <!-- Footer Top Bar ends --> <!-- Footer Utility Bar starts --> <div class="cmp-footer__utility-bar" id="footer__utility-bar"> <div class="cmp-container-width aem-Grid aem-Grid--12"> <div class="aem-GridColumn aem-GridColumn--default--8 aem-GridColumn--phone--12"> <!-- Footer Office location links start --> <div class="cmp-footer__utility-bar__loc"> <a href="/us/en/footerlinks/global-office-directory.html?icid=bottom_global-office-directory" title="Global office directory" class="cmp-footer__utility-bar__loc-directory">Global office directory</a> <a href="/us/en/footerlinks/office-locator.html?icid=bottom_office-locator" title="US office locations" class="cmp-footer__utility-bar__loc-office">US office locations</a> </div> <!-- Footer Office location links end --> <!-- Footer site selector start--> <div class="cmp-footer__utility-bar__loc"> <a href="javascript:void(0)" class="cmp-header__ut-nav__site-sel__link location-link" data-toggle="siteSelector" aria-expanded="false" role="button"> <span class="desk-countrySelector">US-EN</span> <span class="mobile-location">Location:</span> <span class="mobile-countrySelector">United States-English</span> <i class="icon-chevron"></i> </a> </div> <!-- Footer site selector end--> </div> <!-- Footer About Deloitte start--> <div class="aem-GridColumn aem-GridColumn--default--4 aem-GridColumn--phone--12"> <div class="cmp-footer__utility-bar__about"> <a href="/us/en/footerlinks1/about-deloitte.html?icid=bottom_about-deloitte" title="About Deloitte" class="cmp-footer__utility-bar__about-link" id="footer__utility-bar__about">About Deloitte</a> </div> </div> <!-- Footer About Deloitte end--> </div> </div> <!-- Footer Utility Bar ends --> <!-- Footer Links starts --> <div class="cmp-footer__links"> <div class="cmp-container-width aem-Grid aem-Grid--12"> <div class="cmp-footer__links-get-connected aem-GridColumn aem-GridColumn--default--2 aem-GridColumn--phone--12" id="footer__links-get-connected"> <ul> <li><a href="/us/en/pages/about-deloitte/articles/about-deloitte.html?icid=bottom_about-deloitte">About Deloitte</a></li> <li><a href="/us/en/pages/about-deloitte/articles/client-stories-and-successes.html?icid=bottom_client-stories-and-successes">Client stories</a></li> <li><a href="https://my.deloitte.com?site=us_en?icid=bottom_">My Deloitte</a></li> <li><a href="/us/en/insights.html?icid=bottom_insights">Deloitte Insights</a></li> <li><a href="/us/en/footerlinks/email-subscriptions.html?icid=bottom_email-subscriptions">Email subscriptions</a></li> <li><a href="/us/en/footerlinks/pressreleasespage.html?icid=bottom_pressreleasespage">Press releases</a></li> <li><a href="/us/en/footerlinks/submit-rfp.html?icid=bottom_submit-rfp">Submit RFP</a></li> <li><a href="/us/en/footerlinks/office-locator.html?icid=bottom_office-locator">US office locations</a></li> <li><a href="/us/en/footerlinks/alumni.html?icid=bottom_alumni">Alumni</a></li> <li><a href="/us/en/footerlinks/global-office-directory.html?icid=bottom_global-office-directory">Global office directory</a></li> <li><a href="/us/en/footerlinks/newsroom.html?icid=bottom_newsroom">Newsroom</a></li> <li><a href="/us/en/footerlinks/dbriefs.html?icid=bottom_dbriefs">Dbriefs webcasts</a></li> <li><a href="/us/en/footerlinks/contact-us.html?icid=bottom_contact-us" class="text-bold">Contact us</a></li> </ul> <div id="footer__social" class="social-media-links"> <ul> <li><a class="icon-twitter" href="https://www.twitter.com/deloitteus" title="follow deloitte us on twitter"></a></li> <li><a class="icon-linkedin" href="https://www.linkedin.com/company/deloitte/" title="connect with deloitte on linkedin"></a></li> <li><a class="icon-youtube" href="https://www.youtube.com/user/DeloitteLLP" title="view deloitte us on youtube"></a></li> <li><a class="icon-glassdoor" href="http://www.glassdoor.com/Overview/Working-at-Deloitte-EI_IE2763.11,19.htm" title="check deloitte us out on glassdoor"></a></li> <li><a class="icon-instagram" href="https://www.instagram.com/lifeatdeloitteus/" title="follow deloitte us on instagram"></a></li> </ul> </div> </div> <div class="cmp-footer__links-target aem-GridColumn aem-GridColumn--default--3 aem-GridColumn--phone--12" id="footer__links-target"> <!-- Target will populate featured section --> </div> <div class="aem-GridColumn aem-GridColumn--default--2 aem-GridColumn--phone--12" id="footer__links-services"> <h5>Services</h5> <ul> <li><a href="/us/en/services/tax.html?icid=bottom_tax">Tax</a></li> <li><a href="/us/en/services/consulting.html?icid=bottom_consulting">Consulting</a></li> <li><a href="/us/en/services/audit.html?icid=bottom_audit">Audit & Assurance</a></li> <li><a href="/us/en/pages/deloitte-private/solutions/deloitte-private-company-services.html?icid=bottom_deloitte-private-company-services">Deloitte Private</a></li> <li><a href="/us/en/services/mergers-acquisitions-restructuring-services.html?icid=bottom_mergers-acquisitions-restructuring-services">M&A and Restructuring</a></li> <li><a href="/us/en/services/advisory.html?icid=bottom_advisory">Risk & Financial Advisory</a></li> <li><a href="/us/en/pages/deloitte-analytics/solutions/deloitte-analytics.html?icid=bottom_">AI & Analytics</a></li> <li><a href="/us/en/pages/consulting/solutions/cloud-consulting-services.html?icid=bottom_cloud-consulting-services">Cloud</a></li> <li><a href="/us/en/pages/about-deloitte/solutions/diversity-inclusion-strategy-services.html?icid=bottom_">Diversity, Equity & Inclusion</a></li> </ul> </div> <div class="aem-GridColumn aem-GridColumn--default--3 aem-GridColumn--phone--12" id="footer__links-industries"> <h5>Industries</h5> <ul> <li><a href="/us/en/industries/consumer-industry.html?icid=bottom_consumer-industry">Consumer</a></li> <li><a href="/us/en/industries/energy-resources-industrials.html?icid=bottom_energy-resources-industrials">Energy, Resources & Industrials</a></li> <li><a href="/us/en/industries/financial-services.html?icid=bottom_financial-services">Financial Services</a></li> <li><a href="/us/en/industries/government-public-services.html?icid=bottom_government-public-services">Government & Public Services</a></li> <li><a href="/us/en/industries/life-sciences-and-health-care.html?icid=bottom_life-sciences-and-health-care">Life Sciences & Health Care</a></li> <li><a href="/us/en/industries/technology-media-and-telecommunications.html?icid=bottom_technology-media-and-telecommunications">Technology, Media & Telecommunications</a></li> </ul> </div> <div class="aem-GridColumn aem-GridColumn--default--2 aem-GridColumn--phone--12"> <h5>Careers</h5> <ul> <li><a href="/us/en/careers/careers.html?icid=bottom_careers">Careers</a></li> <li><a href="/us/en/careers/students.html?icid=bottom_students">Students</a></li> <li><a href="/us/en/careers/experienced-hires.html?icid=bottom_experienced-hires">Experienced Professionals</a></li> <li><a href="https://apply.deloitte.com/?icid=bottom_">Job Search</a></li> <li><a href="/us/en/careers/life-at-deloitte.html?icid=bottom_life-at-deloitte">Life at Deloitte</a></li> <li><a href="/us/en/careers/alumni.html?icid=bottom_alumni">Alumni Relations</a></li> </ul> </div> </div> <!-- footer legal links start--> <div class="cmp-footer__links-legal cmp-container-width aem-GridColumn aem-GridColumn--default--12 aem-GridColumn--phone--12" id="footer__links-legal"> <ul> <li><a href="/us/en/footerlinks1/about-deloitte.html?icid=bottom_about-deloitte">About Deloitte</a></li> <li><a href="/us/en/footerlinks1/terms-of-use.html?icid=bottom_terms-of-use">Terms of Use</a></li> <li><a href="/us/en/footerlinks1/privacy-index.html?icid=bottom_privacy-index">Privacy</a></li> <li><a href="/us/en/footerlinks1/data-privacy-framework.html?icid=bottom_data-privacy-framework">Data Privacy Framework</a></li> <li><a href="https://cookienotice.deloitte.com/?icid=bottom_">Cookies</a></li> <li><a href="https://www2.deloitte.com/us/en?icid=bottom_">Cookie Settings</a></li> <li><a href="/us/en/footerlinks1/join-deloitte-legal-information-for-job-seekers.html?icid=bottom_join-deloitte-legal-information-for-job-seekers">Legal Information for Job Seekers</a></li> <li><a href="/us/en/footerlinks1/labor-condition-applications.html?icid=bottom_labor-condition-applications">Labor Condition Applications</a></li> <li><a href="/us/en/footerlinks1/do-not-sell-my-personal-information.html?icid=bottom_do-not-sell-my-personal-information">Do Not Sell or Share My Personal Information</a></li> </ul> </div> <!-- footer legal links end --> </div> <!-- Footer Links ends --> <!-- Footer Bottom Bar starts --> <div class="cmp-footer__copy-rights cmp-container-width aem-Grid aem-Grid--12"> <div class="aem-GridColumn aem-GridColumn--default--10 aem-GridColumn--phone--12"> <div class="cmp-footer__disclaimer" id="footer__disclaimer"> <p><p>© 2024. See <a href="/us/en/legal/terms-of-use.html">Terms of Use</a> for more information.</p> <p>Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee ("DTTL"), its network of member firms, and their related entities. DTTL and each of its member firms are legally separate and independent entities. DTTL (also referred to as "Deloitte Global") does not provide services to clients. In the United States, Deloitte refers to one or more of the US member firms of DTTL, their related entities that operate using the "Deloitte" name in the United States and their respective affiliates. Certain services may not be available to attest clients under the rules and regulations of public accounting. Please see <a href="/us/en/pages/about-deloitte/articles/about-deloitte.html">www.deloitte.com/about</a> to learn more about our global network of member firms.</p> </p> </div> </div> <div class="aem-GridColumn aem-GridColumn--default--2 aem-GridColumn--phone--12"> <div id="footer__sponsor-logo" class="cmp-footer__sponsor-logo"> </div> </div> </div> <!-- Footer Bottom Bar ends --> </footer> <div class="site-selector"> <div class="site-selector__container visibility-hidden" id="site-options" tabindex="-1" role="dialog"> <div role="search"> <input type="text" size="10" class="gsc-input" name="qr" title="search" id="siteSearch" enableOrderBy="true" spellcheck="false" placeholder="Type location" autocomplete="off"/> <span class="icon-search search-option"></span> </div> <div class="site-selector__container__list" id="site-selector"> <ul class="channel-site"></ul> </div> <div class="site-selector__container__site-info"></div> </div> </div> <div class="modal-backdrop fade in visibility-hidden"></div> <!-- Footer component ends--></div> <script src="/etc/designs/dcom/dcom-main-footer.lc-d2361dbb99f63fbe40a6a3ba5a9e7e02-lc.min.js"></script> <script src="/etc/designs/dcom/dcom-personalization-libs.lc-196c1674a483f6d1c6debfef2056a62d-lc.min.js"></script> <div class="servicecomponents cloudservices"><div class="cloudservice generictracker configpage"><!-- this class is just to remove error from logs--> </div> </div> <div class="cloudservice generictracker"> <script type="text/javascript"> //Start - Google Tag Manager </script> </div> </div> <script> (function(w, d, s, l, i) { w[l] = w[l] || []; w[l].push({ 'gtm.start': new Date().getTime(), event: 'gtm.js' }); var f = d.getElementsByTagName(s)[0], j = d.createElement(s), dl = l != 'dataLayer' ? '&l=' + l : ''; j.async = true; j.src = '//www.googletagmanager.com/gtm.js?id=' + i + dl; f.parentNode.insertBefore(j, f); })(window, document, 'script', 'psDelDataLayer', 'GTM-MM36PB'); </script> <div class="servicecomponents cloudservices"> <div class="cloudservice generictracker"> <script> //End - Google Tag Manager //start CRG Profiles S&P results page $(function() { var loc = window.location.href; if (/footerlinks\/crg\-profiles/.test(loc)) { $(".primary-headline").text("Deloitte CRG Profiles"); $(".page-intro-copy").hide(); $(".release-date").hide(); $(".body-copy").hide(); } }); //end CRG Profiles S&P results page //start Ambassador Program S&P results page $(function() { var loc = window.location.href; if (/footerlinks\/recentlypublished/.test(loc)) { $(".primary-headline").text("Recently published"); } }); //end Ambassador Program S&P results page </script> <script> // cookie setting in footer begins // added by Jose Porras on legal request - 02.18.2022 document.addEventListener('DOMContentLoaded', function(){ //adds 'Cookie Setting' link to footer for US site only var cLink = document.querySelectorAll('#footer__links-legal ul li a')[4]; if (window.location.href.indexOf("/us") > -1) { var cookieSettingLink = document.querySelectorAll('#footer__links-legal ul li a')[5]; cLink.setAttribute('href','https://cookienotice.deloitte.com'); cLink.setAttribute('target', '_blank'); cookieSettingLink.removeAttribute('href'); cookieSettingLink.style.cursor = 'pointer'; cookieSettingLink.classList.add('optanon-show-settings'); } }); // cookie setting in footer ends </script><script> </script> </div> <script> $(document.body).on("pageReady",function(event, y, z){ console.log(event.type); }); //Finally, register a Page Load callback and call the execute method on JQuery Page Load event. $(function() { var executeDeferred = pageLoadFramework.executePageLoadEvents(); //The execute method returns a deferred. So, if something needs to wait for it, this is how you do it. executeDeferred.done(function(){ }); }); /*$(function() { if(window.location.href.indexOf('/careers/') > 0) { $('.submit-rfp').remove(); } });*/ </script> </body> </html>