“Deloitte” is the brand under which tens of thousands of dedicated professionals in independent firms throughout the world collaborate to provide audit, consulting, financial advisory, risk management, tax, and related services to select clients. These firms are members of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee (“DTTL”). Each DTTL member firm provides services in particular geographic areas and is subject to the laws and professional regulations of the particular country or countries in which it operates.
Each DTTL member firm is structured in accordance with national laws, regulations, customary practice, and other factors, and may secure the provision of professional services in its territory through subsidiaries, affiliates, and other related entities. Not every DTTL member firm provides all services, and certain services may not be available to attest clients under the rules and regulations of public accounting.
DTTL and each DTTL member firm are legally separate and independent entities, which cannot obligate each other. DTTL and each DTTL member firm are liable only for their own acts and omissions, and not those of each other. DTTL (also referred to as “Deloitte Global”) does not provide services to clients.
In Albania, the services are provided by Deloitte Albania shpk, referred to as “Deloitte in Albania”, which is an affiliate of Deloitte Central Europe Holdings Limited. In Kosovo, the services are provided by Deloitte Kosova Shpk, referred to as “Deloitte in Kosovo”, which is also an affiliate of Deloitte Central Europe Holdings Limited. Deloitte Central Europe Holdings Limited is a DTTL member firm. Deloitte in Albania and Deloitte in Kosovo are referred to jointly as “Deloitte in Albania and Kosovo”.