Deloitte LLP is a US-based member firm of Deloitte Touche Tohmatsu, one of the big four global accounting firms. Deloitte LLP does not provide services to clients itself. Rather it does so through its operating subsidiaries, primarily Deloitte & Touche LLP, Deloitte Consulting LLP, Deloitte Financial Advisory Services LLP, and Deloitte Tax LLP. Those companies offer audit and enterprise risk, consulting, financial advisory, and tax preparation services. Industry specializations include automotive, banking, consumer products, life sciences, oil and gas, technology, and government. Deloitte LLP and its subsidiaries operate from more than 100 offices across the US, employing some 9,300 accountants.