Deloitte Touche Tohmatsu
Encyclopedia
Deloitte Touche Tohmatsu Limited (icon), commonly referred to as Deloitte, is one of the Big Four accountancy firms along with PricewaterhouseCoopers (PwC)
PwC
PricewaterhouseCoopers is a global professional services firm headquartered in London, United Kingdom. It is the world's largest professional services firm measured by revenues and one of the "Big Four" accountancy firms....

, Ernst & Young
Ernst & Young
Ernst & Young is one of the largest professional services networks in the world and one of the "Big Four" accountancy firms, along with Deloitte, KPMG and PricewaterhouseCoopers ....

, and KPMG
KPMG
KPMG is one of the largest professional services networks in the world and one of the Big Four auditors, along with Deloitte, Ernst & Young and PwC. Its global headquarters is located in Amstelveen, Netherlands....

.

Deloitte is the second largest professional services network
Professional services networks
Professional services networks are networks of independent firms who come together to cost-effectively provide services to clients through an organized framework. They are principally found in law and accounting. They may also be found in investment banking, insurance, real estate and architectural...

 in the world, with 182,000 employees in more than 150 countries providing audit
Audit
The general definition of an audit is an evaluation of a person, organization, system, process, enterprise, project or product. The term most commonly refers to audits in accounting, but similar concepts also exist in project management, quality management, and energy conservation.- Accounting...

, tax
Tax
To tax is to impose a financial charge or other levy upon a taxpayer by a state or the functional equivalent of a state such that failure to pay is punishable by law. Taxes are also imposed by many subnational entities...

, consulting
Consultant
A consultant is a professional who provides professional or expert advice in a particular area such as management, accountancy, the environment, entertainment, technology, law , human resources, marketing, emergency management, food production, medicine, finance, life management, economics, public...

, enterprise risk
Enterprise Risk Management
Enterprise risk management in business includes the methods and processes used by organizations to manage risks and seize opportunities related to the achievement of their objectives...

 and financial advisory services. In FY 2011, Deloitte earned a record $28.8 billion USD in revenues, ranking second behind PwC's record $29.2 billion.

Its global headquarters is located in Paramount Plaza
Paramount Plaza
Paramount Plaza is a 48-story skyscraper on Broadway in New York City that houses two Broadway theatres. In 2007 it was listed as number 46 on the list of tallest buildings in New York City.-History:...

, Midtown Manhattan
Midtown Manhattan
Midtown Manhattan, or simply Midtown, is an area of Manhattan, New York City home to world-famous commercial zones such as Rockefeller Center, Broadway, and Times Square...

, New York City
New York City
New York is the most populous city in the United States and the center of the New York Metropolitan Area, one of the most populous metropolitan areas in the world. New York exerts a significant impact upon global commerce, finance, media, art, fashion, research, technology, education, and...

, New York
New York
New York is a state in the Northeastern region of the United States. It is the nation's third most populous state. New York is bordered by New Jersey and Pennsylvania to the south, and by Connecticut, Massachusetts and Vermont to the east...

.

Early history

In 1845 William Welch Deloitte
William Welch Deloitte
William Welch Deloitte was a founder of the professional services firms that subsequently became both Deloitte Touche Tohmatsu and PricewaterhouseCoopers. He was born in London, England....

 opened an office in Basinghall Street in London. Deloitte was the first person to be appointed an independent auditor of a public company. He went on to open an office in New York
New York
New York is a state in the Northeastern region of the United States. It is the nation's third most populous state. New York is bordered by New Jersey and Pennsylvania to the south, and by Connecticut, Massachusetts and Vermont to the east...

 in 1880.

In 1896 Charles Waldo Haskins
Charles Waldo Haskins
Charles Waldo Haskins was a co-founder of the accounting firm Haskins and Sells."He was born in 1852 into a leading American family ."...

 and Elijah Watt Sells
Elijah Watt Sells
Elijah Watt Sells was a founding partner in Haskins & Sells, a predecessor to Deloitte & Touche.-Life:Sells was born on March 1, 1858 in Muscatine, Iowa to Elijah and Isabel Sells. He attended local public schools and briefly attended Baker University. Although he did not receive a degree, Baker...

 formed Haskins & Sells in New York.

In 1898 George Touche
George Touche
Sir George Alexander Touche, 1st Baronet , born George Alexander Touch , was a British accountant and politician. He founded one of the firms which amalgamated to create Deloitte Touche Tohmatsu.Touche was born in Edinburgh, the son of a banker...

 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
Broad Street (Manhattan)
Broad Street is located in the Financial District in the New York City borough of Manhattan, stretching from South Street to Wall Street.- History :...

 in New York. At the time, there were fewer than 500 CPAs
Certified Public Accountant
Certified Public Accountant is the statutory title of qualified accountants in the United States who have passed the Uniform Certified Public Accountant Examination and have met additional state education and experience requirements for certification as a CPA...

 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
United States Congress
The United States Congress is the bicameral legislature of the federal government of the United States, consisting of the Senate and the House of Representatives. The Congress meets in the United States Capitol in Washington, D.C....

 that independent audits should be mandatory for public companies.

In 1947, Detroit accountant George Bailey, then president of the American Institute of Certified Public Accountants
American Institute of Certified Public Accountants
Founded in 1887, the American Institute of Certified Public Accountants is the national professional organization of Certified Public Accountants in the United States, with more than 370,000 CPA members in 128 countries in business and industry, public practice, government, education, student...

, 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. Headed by Bailey, the organization grew rapidly, in part by creating a dedicated management consulting
Management consulting
Management consulting indicates both the industry and practice of helping organizations improve their performance primarily through the analysis of existing organizational problems and development of plans for improvement....

 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. In 1960, the firm was renamed Touche, Ross, Bailey & Smart, becoming Touche Ross in 1969.

Mergers

In 1952 Deloitte merged with Haskins & Sells to form Deloitte, Haskins & Sells. In 1968 Nobuzo Tohmatsu
Nobuzo Tohmatsu
- Notes :...

 formed Tohmatsu Awoki & Co, a firm based in Japan that was to become part of the Touche Ross network in 1975. In 1972 Robert Trueblood, Chairman of Touche Ross, led the committee responsible for recommending the establishment of the Financial Accounting Standards Board
Financial Accounting Standards Board
The Financial Accounting Standards Board is a private, not-for-profit organization whose primary purpose is to develop generally accepted accounting principles within the United States in the public's interest...

. 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). Some member firms of Touche Ross also rejected the merger with Deloitte Haskins & Sells and merged with other firms.

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. 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).

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. The spin off of Deloitte France's consulting division led to the creation of Ineum Consulting
Ineum Consulting
Ineum Consulting was a management consulting company based in France that specialized in corporate strategy, organization, and information systems issues. The company officially merged with Kurt Salmon Associates on 1st January 2011 to form Kurt Salmon....

.

In 2009, Deloitte purchased the North American Public Service practice of BearingPoint
BearingPoint
BearingPoint is an independent management and technology consulting firm. Following a post-bankruptcy management buyout in August 2009, BearingPoint has been operated by its European management team and is organized as a partnership...

 (formerly KPMG Consulting) after it filed for bankruptcy protection. The firm also took over the UK property consultants Drivers Jonas
Drivers Jonas
Drivers Jonas was a longstanding private partnership of chartered surveyors in the United Kingdom. It was among the oldest firms of its kind in the world, having been founded in 1725. It was known for its public sector work, with contracts in defence, county councils, government offices and...

 in January 2010.

In 2011, Deloitte acquired DOMANI Sustainability Consulting and ClearCarbon Consulting in order to expand its sustainability service offerings.

Global structure

For many years, the organization and its network of member firms were legally organized as a Swiss Verein
Swiss Verein
A Swiss Verein is a legal structure in Swiss law. It is similar to the Anglo-American voluntary association. Unlike in Germany, a Swiss Verein does not need to be registered in order to have a separate legal personality...

. 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.

This structure is similar to other professional services networks
Professional services networks
Professional services networks are networks of independent firms who come together to cost-effectively provide services to clients through an organized framework. They are principally found in law and accounting. They may also be found in investment banking, insurance, real estate and architectural...

 which seek to limit vicarious liability for acts of other members. 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. With this structure, the members should not be liable for the negligence of other independent members. This structure also allows them to be members of the IFAC Forum of Firms which is network of accounting firm networks.

Name and branding

While in 1989, in most countries, Deloitte, Haskins & Sells merged with Touche Ross forming Deloitte & Touche, in the United Kingdom the local firm of Deloitte, Haskins & Sells merged instead with Coopers & Lybrand (which today is PwC). For some years after the merger, the merged UK firm was called Coopers & Lybrand Deloitte and the local firm of Touche Ross kept its original name. In the mid-1990s however, both UK firms changed their names to match those of their respective international organizations.

While the full name of the UK private company is Deloitte Touche Tohmatsu Limited, in 1989 it initially branded itself DRT International. In 2003 the rebranding campaign was commissioned by Bill Parrett, the then CEO of DTT, and led by Jerry Leamon, the global Clients and Markets leader.

According to the company website, Deloitte now refers to the brand under which independent firms throughout the world collaborate to provide audit, consulting, financial advisory, risk management, and tax services to selected clients.

In 2008, Deloitte adopted its new “Always One Step Ahead” (AOSA) brand positioning platform to support the existing Deloitte vision: “To be the Standard of Excellence”. AOSA represents the global organization’s value proposition, and is never used as a tagline. The recent launch of the Green Dot ad campaign also aligns with Deloitte’s brand strategy and positioning framework.

Services

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).
  • Audit
    Audit
    The general definition of an audit is an evaluation of a person, organization, system, process, enterprise, project or product. The term most commonly refers to audits in accounting, but similar concepts also exist in project management, quality management, and energy conservation.- Accounting...

     and Enterprise Risk Services
    Risk management
    Risk management is the identification, assessment, and prioritization of risks followed by coordinated and economical application of resources to minimize, monitor, and control the probability and/or impact of unfortunate events or to maximize the realization of opportunities...

    : Provides the organization's traditional accounting and audit services, as well as offerings in enterprise risk management
    Enterprise Risk Management
    Enterprise risk management in business includes the methods and processes used by organizations to manage risks and seize opportunities related to the achievement of their objectives...

    , information security and privacy
    Information security
    Information security means protecting information and information systems from unauthorized access, use, disclosure, disruption, modification, perusal, inspection, recording or destruction....

    , data quality and integrity, project risk, business continuity management, internal auditing and IT control assurance.
  • Consulting
    Consultant
    A consultant is a professional who provides professional or expert advice in a particular area such as management, accountancy, the environment, entertainment, technology, law , human resources, marketing, emergency management, food production, medicine, finance, life management, economics, public...

    : Assists clients by providing services in the areas of enterprise applications
    Enterprise resource planning
    Enterprise resource planning systems integrate internal and external management information across an entire organization, embracing finance/accounting, manufacturing, sales and service, customer relationship management, etc. ERP systems automate this activity with an integrated software application...

    , technology integration
    Information technology consulting
    Information technology consulting is a field that focuses on advising businesses on how best to use information technology to meet their business objectives...

    , strategy & operations
    Management consulting
    Management consulting indicates both the industry and practice of helping organizations improve their performance primarily through the analysis of existing organizational problems and development of plans for improvement....

    , human capital
    Human resource consulting
    Human resource consulting is an $18.4 billion industry that has emerged from management consulting, asclients' needs have become more complex and specialized, widening the gap between HR needs and work force capabilities, and thus accentuating the ability of HR management consulting firms to fill...

    , and short-term outsourcing
    Outsourcing
    Outsourcing is the process of contracting a business function to someone else.-Overview:The term outsourcing is used inconsistently but usually involves the contracting out of a business function - commonly one previously performed in-house - to an external provider...

    .
  • Financial Advisory: Provides corporate finance
    Corporate finance
    Corporate finance is the area of finance dealing with monetary decisions that business enterprises make and the tools and analysis used to make these decisions. The primary goal of corporate finance is to maximize shareholder value while managing the firm's financial risks...

     services to clients, including dispute, personal and commercial bankruptcy
    Bankruptcy
    Bankruptcy is a legal status of an insolvent person or an organisation, that is, one that cannot repay the debts owed to creditors. In most jurisdictions bankruptcy is imposed by a court order, often initiated by the debtor....

    , forensics, e-discovery, document review, advisory and valuation services.
  • Tax
    Tax
    To tax is to impose a financial charge or other levy upon a taxpayer by a state or the functional equivalent of a state such that failure to pay is punishable by law. Taxes are also imposed by many subnational entities...

    : 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.
  • Other Services: provides specialized services to clients in the fields of International Financial Reporting Standards (IFRS), clients with interest in China
    China
    Chinese civilization may refer to:* China for more general discussion of the country.* Chinese culture* Greater China, the transnational community of ethnic Chinese.* History of China* Sinosphere, the area historically affected by Chinese culture...

     and Japan
    Japan
    Japan is an island nation in East Asia. Located in the Pacific Ocean, it lies to the east of the Sea of Japan, China, North Korea, South Korea and Russia, stretching from the Sea of Okhotsk in the north to the East China Sea and Taiwan in the south...

    , and others.

Staff

Deloitte offers its staff a variety of career models to choose from based on their preferences, geographic location and business need. These career models also vary for each function. Traditional titles for Consulting are "analyst" through "principal", FAS has "associate" through "partner", and the delivery-focused track features "specialist" through "specialist leader".

Deloitte hires entry-level personnel to client-facing functions through their graduate recruitment programs at selected universities.

The organization is consistently rated by Fortune
Fortune (magazine)
Fortune is a global business magazine published by Time Inc. Founded by Henry Luce in 1930, the publishing business, consisting of Time, Life, Fortune, and Sports Illustrated, grew to become Time Warner. In turn, AOL grew as it acquired Time Warner in 2000 when Time Warner was the world's largest...

as one of their "100 Best Companies To Work For".

In 2007 and 2009, Deloitte was rated the number one place to launch your career by BusinessWeek
BusinessWeek
Bloomberg Businessweek, commonly and formerly known as BusinessWeek, is a weekly business magazine published by Bloomberg L.P. It is currently headquartered in New York City.- History :...

.

Criticisms

Disputes involving Deloitte include:
  • Adelphia Communications Corporation - The Securities and Exchange Commission announced on April 26, 2005 that Deloitte had agreed to pay $50 million to settle charges relating to Adelphia's 2000 financial statements.
  • Guangdong Kelon Electrical Holdings Company Limited - Investors have claimed that there was a failure to alert them to the company's poor financial position.
  • Haringey Council Refresh Project - A local government IT project in the UK, in which costs rose from £
    Pound sterling
    The pound sterling , commonly called the pound, is the official currency of the United Kingdom, its Crown Dependencies and the British Overseas Territories of South Georgia and the South Sandwich Islands, British Antarctic Territory and Tristan da Cunha. It is subdivided into 100 pence...

    9 million to £24.6 million. Deloitte were consultants on the project, despite being employed at the same time as the council's auditors.
  • Los Angeles Unified School District
    Los Angeles Unified School District
    Los Angeles Unified School District is the largest public school system in California. It is the 2nd largest public school district in the United States. Only the New York City Department of Education has a larger student population...

     (LAUSD) - The firm implemented the SAP
    SAP ERP
    The SAP ERP application is an integrated enterprise resource planning software manufactured by SAP AG that targets business software requirements of midsize and large organizations in all industries and sectors...

     HR
    Human resources
    Human resources is a term used to describe the individuals who make up the workforce of an organization, although it is also applied in labor economics to, for example, business sectors or even whole nations...

     system for LAUSD for $95 million and because of faults in the system, some teachers were underpaid, overpaid, or not paid at all. As of December 31, 2007 LAUSD had incurred a total of $140 million in payments to Deloitte to get the system working properly. In 2008 there was some evidence that the payroll issues had started to stabilize with errors below 1% according to LAUSD's chief operating officer.
  • State of California Courts System - The firm has been working on a statewide case management system which originally had a budget of around $260 million. Almost $500 million has already been spent and costs are expected to run as high as $2 billion. No single court is yet fully operational.
  • Australian
    Australia
    Australia , officially the Commonwealth of Australia, is a country in the Southern Hemisphere comprising the mainland of the Australian continent, the island of Tasmania, and numerous smaller islands in the Indian and Pacific Oceans. It is the world's sixth-largest country by total area...

     Tobacco Industry
    Tobacco industry
    The tobacco industry comprises those persons and companies engaged in the growth, preparation for sale, shipment, advertisement, and distribution of tobacco and tobacco-related products. It is a global industry; tobacco can grow in any warm, moist environment, which means it can be farmed on all...

     - In 2011 Deloitte was commissioned by the tobacco industry to compile a report on illicit
    Illicit
    Illicit may refer to:* illicit antiquities* illicit drug trade** illicit drug use** Illicit Drug Anti-Proliferation Act* illicit major* illicit minor* illicit work* Illicit Streetwear clothing company* Illicit...

     tobacco
    Tobacco
    Tobacco is an agricultural product processed from the leaves of plants in the genus Nicotiana. It can be consumed, used as a pesticide and, in the form of nicotine tartrate, used in some medicines...

    . The Australian Customs and Border Protection Service officials called the report "potentially misleading" and raised concerns about the "reliability and accuracy" of the data. When a second Deloitte report focusing on counterfeit
    Counterfeit
    To counterfeit means to illegally imitate something. Counterfeit products are often produced with the intent to take advantage of the superior value of the imitated product...

     cigarettes was released, Home Affairs Minister Brendan O'Connor described the second report as "baseless and deceptive" and "bogus." Public health officials criticised Deloitte's decision to conduct the research, as it added credibility to the tobacco industry's effort to undermine the Government's plain cigarette packaging
    Plain cigarette packaging
    Plain cigarette packaging is Australian legislation that requires cigarettes to be sold in plain packages throughout the country from December 2012. Branding and advertising will be replaced by logo-free, drab dark brown packaging with health warnings...

     legislation.
  • Canadian Bar Association
    Canadian Bar Association
    The Canadian Bar Association represents over 37,000 lawyers, judges, notaries, law teachers, and law students from across Canada.-History:The Association's first Annual Meeting was held in Montreal in 1896. However, the CBA has been in continuous existence in its present form since 1914...

     - In September 2003, Deloitte reported to the CBA that motor vehicle accident insurance claims for bodily injury had been declining since 1999, which refuted the government's and industry's argument that general damages for soft-tissue injury had to be capped at $4,000. Within hours of release, the report was withdrawn due to pressure from the Insurance Bureau of Canada. The Institute of Chartered Accountants of Alberta found Deloitte guilty of professional misconduct and fined the firm $40,000.

Sponsorship

The U.K. member firm of Deloitte is a sponsor of the London 2012 Olympics and the Royal Opera House
Royal Opera House
The Royal Opera House is an opera house and major performing arts venue in Covent Garden, central London. The large building is often referred to as simply "Covent Garden", after a previous use of the site of the opera house's original construction in 1732. It is the home of The Royal Opera, The...

. The Canadian member firm was also the official professional services supplier for the 2010 Vancouver Winter Olympic Games
2010 Winter Olympics
The 2010 Winter Olympics, officially the XXI Olympic Winter Games or the 21st Winter Olympics, were a major international multi-sport event held from February 12–28, 2010, in Vancouver, British Columbia, Canada, with some events held in the suburbs of Richmond, West Vancouver and the University...

 and 2010 Winter Paralympic Games. The US member firm of Deloitte is a sponsor of the United States Olympic Committee. In Asia, the Singapore member firm of Deloitte was a sponsor of the 2010 Summer Youth Olympics
2010 Summer Youth Olympics
The 2010 Summer Youth Olympics, officially known as the Singapore 2010 Youth Olympic Games , were an international multi-sport event for youths that took place in the city-state of Singapore from 14 to 26 August 2010, in the XXIX Olympiad. They were the inaugural Summer Youth Olympics, a major...

.

Notable current and former employees

  • Keith Bradshaw - Cricket
    Cricket
    Cricket is a bat-and-ball game played between two teams of 11 players on an oval-shaped field, at the centre of which is a rectangular 22-yard long pitch. One team bats, trying to score as many runs as possible while the other team bowls and fields, trying to dismiss the batsmen and thus limit the...

    er
  • Dave Karnes
    Dave Karnes
    David W. Karnes is a retired U.S. Marine, who with Jason Thomas located and helped rescue two police officers trapped in the rubble from the September 11, 2001 attacks at the World Trade Center.-During the 9/11 attacks:...

     - U.S. Marine
  • Chris Moneymaker
    Chris Moneymaker
    Christopher Bryan Moneymaker is an American poker player who won the main event at the 2003 World Series of Poker . His 2003 win is said to have revolutionized poker because he was the first person to become a world champion by qualifying at an online poker site...

     – Winner of the Main Event at the 2003
    2003 World Series of Poker
    -Preliminary events:-Main Event:There were 839 entrants to the main event. Each paid $10,000 to enter what was the largest poker tournament ever played in a brick and mortar casino at the time...

     World Series of Poker
    World Series of Poker
    The World Series of Poker is a world-renowned series of poker tournaments held annually in Las Vegas and, since 2005, sponsored by Harrah's Entertainment...

  • Prince Amedeo of Belgium, Archduke of Austria-Este - Belgian and Austrian prince

Business

  • R. Anthony Benten
    R. Anthony Benten
    R. Anthony Benten is vice president and treasurer of The New York Times Company as of November 2003. He became treasurer of the Times Company in November 2001...

     - Treasurer of The New York Times Company
    The New York Times Company
    The New York Times Company is an American media company best known as the publisher of its namesake, The New York Times. Arthur Ochs Sulzberger, Jr. has served as Chairman of the Board since 1997. It is headquartered in Midtown Manhattan, New York City....

     (2005–present)
  • Fred Goodwin
    Fred Goodwin
    Sir Frederick Anderson Goodwin CA, FCIBS is a Scottish chartered accountant and former banker who was chief executive of the Royal Bank of Scotland Group between 2001 and 2009....

     - CEO of the Royal Bank of Scotland
    Royal Bank of Scotland
    The Royal Bank of Scotland Group is a British banking and insurance holding company in which the UK Government holds an 84% stake. This stake is held and managed through UK Financial Investments Limited, whose voting rights are limited to 75% in order for the bank to retain its listing on the...

     (2001–2008)
  • Sergio Marchionne
    Sergio Marchionne
    Sergio Marchionne is an international manager best known for his turnaround of the Italian automotive group Fiat and, more recently, for managing the US automotive group Chrysler from bankruptcy to profitability...

     - CEO of Fiat
    Fiat
    FIAT, an acronym for Fabbrica Italiana Automobili Torino , is an Italian automobile manufacturer, engine manufacturer, financial, and industrial group based in Turin in the Italian region of Piedmont. Fiat was founded in 1899 by a group of investors including Giovanni Agnelli...

  • Sam Morgan
    Sam Morgan (entrepreneur)
    Sam Morgan is best known as the founder of TradeMe, New Zealand's largest online auction site, which he sold in 2006 to Australian media company Fairfax for over NZ$750 million.- Personal history :...

     - Founder of TradeMe
    TradeMe
    Trade Me is the largest Internet-auction website operating in New Zealand. Managed by Trade Me Ltd the site was founded in 1999 by New Zealand entrepreneurSam Morgan who sold it to Fairfax in 2006 for NZ$700 million...

  • Eugene Shvidler
    Eugene Shvidler
    Evgeny Markovich Shvidler , also Eugene Shvidler, is a Russian oil businessman. Although not often referred to as one of the prominent business oligarchs, he still made his fortune in Russia during the privatization of Russian industry....

     - President of Sibneft
    Gazprom Neft
    Gazprom Neft is the fifth largest oil producing and refining company in Russia. It's the oil arm of Gazprom, which owns 80% of Gazprom Neft's shares....

     (1998–2005)
  • Orin C. Smith
    Orin C. Smith
    Orin C. Smith was President and Chief Executive Officer of Starbucks Corporation from 2000 to 2005. He joined Starbucks as Vice President and Chief Financial Officer in 1990, became President and Chief Operating Officer in 1994, and became a director of Starbucks in 1996. Prior to joining...

     - CEO of Starbucks
    Starbucks
    Starbucks Corporation is an international coffee and coffeehouse chain based in Seattle, Washington. Starbucks is the largest coffeehouse company in the world, with 17,009 stores in 55 countries, including over 11,000 in the United States, over 1,000 in Canada, over 700 in the United Kingdom, and...

     (2000–05)

Politics and public service

  • Chloe Smith
    Chloe Smith
    Chloe Rebecca Smith is a British politician and the Conservative Member of Parliament for Norwich North. She was elected to the seat in a by-election on 23 July 2009 following the resignation of Labour MP Ian Gibson after the MPs' expenses scandal.-Early life:Born in Ashford, Kent, she was aged 3...

     - Member of the British Parliament (2009–)
  • Eric Forth
    Eric Forth
    Eric Forth was a British politician. He was the Conservative Member of the European Parliament for Birmingham North, then Member of Parliament for Mid Worcestershire and finally Bromley and Chislehurst at his death. He served as a junior minister in the governments of Margaret Thatcher and John...

     - Member of the British Parliament (1983–2006)
  • Vito Fossella
    Vito Fossella
    Vito John Fossella, Jr. is a U.S. Republican politician from the state of New York who formerly represented the state's 13th Congressional district in the U.S. House of Representatives for six terms, from 1997 to 2009 serving as the lone Republican from New York City. Fossella, a Staten Island...

     - Member of the U.S. House of Representatives
    United States Congress
    The United States Congress is the bicameral legislature of the federal government of the United States, consisting of the Senate and the House of Representatives. The Congress meets in the United States Capitol in Washington, D.C....

     (1997–2009)
  • Bill Owens - 40th Governor
    Governor of Colorado
    The Governor of Colorado is the head of the executive branch of Colorado's government and the commander-in-chief of the state's military forces. The governor has a duty to enforce state laws, and the power to either approve or veto bills passed by the Colorado General Assembly, to convene the...

     of Colorado
    Colorado
    Colorado is a U.S. state that encompasses much of the Rocky Mountains as well as the northeastern portion of the Colorado Plateau and the western edge of the Great Plains...

     (1999–2007)
  • Pierre Pettigrew
    Pierre Pettigrew
    Pierre Stewart Pettigrew, PC is a Canadian politician.Born in Quebec City, Pettigrew has a BA in Philosophy from the Université du Québec à Trois-Rivières and an M.Phil in International Relations from Oxford University...

     - Canadian
    Canada
    Canada is a North American country consisting of ten provinces and three territories. Located in the northern part of the continent, it extends from the Atlantic Ocean in the east to the Pacific Ocean in the west, and northward into the Arctic Ocean...

     Minister of Foreign Affairs
    Minister of Foreign Affairs (Canada)
    The Minister of Foreign Affairs is the Minister of the Crown in the Canadian Cabinet who is responsible for overseeing the federal government's international relations section of Foreign Affairs and International Trade Canada....

     (2004–06)
  • Tom Ridge
    Tom Ridge
    Thomas Joseph "Tom" Ridge is an American politician who served as a member of the United States House of Representatives , the 43rd Governor of Pennsylvania , Assistant to the President for Homeland Security , and the first United States Secretary of Homeland Security...

     - 45th Governor
    Governor
    A governor is a governing official, usually the executive of a non-sovereign level of government, ranking under the head of state...

     of Pennsylvania
    Pennsylvania
    The Commonwealth of Pennsylvania is a U.S. state that is located in the Northeastern and Mid-Atlantic regions of the United States. The state borders Delaware and Maryland to the south, West Virginia to the southwest, Ohio to the west, New York and Ontario, Canada, to the north, and New Jersey to...

     (1996–2001), - Assistant to the President for Homeland Security (2003–2005), - US Secretary of Homeland Security
    United States Department of Homeland Security
    The United States Department of Homeland Security is a cabinet department of the United States federal government, created in response to the September 11 attacks, and with the primary responsibilities of protecting the territory of the United States and protectorates from and responding to...

     (2003–2005)
  • Nicol Stephen
    Nicol Stephen
    Nicol Ross Stephen, Baron Stephen of Lower Deeside in the City of Aberdeen is a Scottish Liberal Democrat politician. He was the Member of the Scottish Parliament for Aberdeen South, and was leader of the Scottish Liberal Democrats from 2005 to 2008...

     - Deputy First Minister
    Deputy First Minister of Scotland
    The Deputy First Minister of Scotland is the deputy to the First Minister of Scotland.The post is not recognised in statute , and its holder is simply an ordinary member of the Scottish Government...

     of Scotland
    Scotland
    Scotland is a country that is part of the United Kingdom. Occupying the northern third of the island of Great Britain, it shares a border with England to the south and is bounded by the North Sea to the east, the Atlantic Ocean to the north and west, and the North Channel and Irish Sea to the...

     (2005–2007)
  • Bola Tinubu
    Bola Tinubu
    Bola Ahmed Tinubu was elected Senator for the Lagos West constituency in Lagos State, Nigeria in 1993, just before a military take-over in December 1993. After the return to democracy, he was elected governor of Lagos State, holding office from 29 May 1999 to 29 May 2007...

     - Governor of Lagos State
    Lagos State
    Lagos State is an administrative division of Nigeria, located in the southwestern part of the country. The smallest in area of Nigeria's states, Lagos State is the most populous state in Nigeria and arguably the most economically important state of the country and west Africa, containing Lagos, the...

     (1999–2007)
  • Wayne Goss
    Wayne Goss
    Wayne Keith Goss was Premier of Queensland from 7 December 1989 until 19 February 1996.-Early life:He was born at Mundubbera, Queensland and educated at Inala High School and the University of Queensland...

     - Premier
    Premiers of Queensland
    Before the 1890s, there was no developed party system in Queensland. Political affiliation labels before that time indicate a general tendency only. Before the end of the first decade of the twentieth century, political parties were more akin to parliamentary factions, and were fluid, informal and...

     of the State of Queensland
    Queensland
    Queensland is a state of Australia, occupying the north-eastern section of the mainland continent. It is bordered by the Northern Territory, South Australia and New South Wales to the west, south-west and south respectively. To the east, Queensland is bordered by the Coral Sea and Pacific Ocean...

    , Australia (1989–1996)
  • Peter Cosgrove
    Peter Cosgrove
    General Peter John Cosgrove AC, MC is a retired Australian Army officer. He was the Chief of the Defence Force from 3 July 2002 to 3 July 2005, when he retired from active service...

     - Chief of the Australian Defence Force
    Chief of the Defence Force (Australia)
    Chief of the Defence Force is the most senior appointment in the Australian Defence Force . The CDF commands the ADF under the direction of the Minister of Defence, in a coequal arrangement with the Secretary of Defence, the most senior public servant in the Department of Defence.The position is a...

     (2002–2005)
  • Thomas M. Davis
    Thomas M. Davis
    Thomas Milburn "Tom" Davis III was a Republican member of the United States House of Representatives, representing Virginia's 11th congressional district in Northern Virginia. Davis was considering a run for the U.S. Senate seat being vacated by five-term incumbent and fellow Republican John...

     - Former member of the U. S. House of Representatives

See also

  • Deloitte Fast 500
    Deloitte Fast 500
    The Deloitte Technology Fast 500 Awards are run and moderated by Deloitte Touche Tohmatsu Limited. They recognize the 500 fastest-growing technology companies in regions around the world...

  • Deloitte Football Money League
    Deloitte Football Money League
    The Deloitte Football Money League is a ranking of football clubs by revenue generated from football operations. It is produced annually by the accountancy firm Deloitte and released in early February of each year, describing the season most recently finished....

  • Sarbanes-Oxley Act
    Sarbanes-Oxley Act
    The Sarbanes–Oxley Act of 2002 , also known as the 'Public Company Accounting Reform and Investor Protection Act' and 'Corporate and Auditing Accountability and Responsibility Act' and commonly called Sarbanes–Oxley, Sarbox or SOX, is a United States federal law enacted on July 30, 2002, which...

  • Tax advisor
    Tax advisor
    A tax advisor is a financial expert specially trained in tax law. Some countries require tax advisors to verify the balance sheets of companies above a certain size...

  • Professional services networks
    Professional services networks
    Professional services networks are networks of independent firms who come together to cost-effectively provide services to clients through an organized framework. They are principally found in law and accounting. They may also be found in investment banking, insurance, real estate and architectural...

  • Accounting networks and associations
    Accounting networks and associations
    Accounting networks and associations are professional services networks whose principal purpose is to provide members resources to assist the clients around the world. The networks and associations operate independently of the independent members. The largest accounting networks are known as the...


External links

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