Tohmatsu Evaluation and Certification Organization (TECO), a Deloitte Japan subsidiary, was accredited as a Designated Operational Entity (DOE), at the 24th CDM Executive Board on 11 May 2006. With this accreditation, TECO serves clients throughout the globe by conducting validations under the Clean Development Mechanism (CDM) of the United Nations Framework Convention on Climate Change (UNFCCC).

TECO was originally formed as an International Organization for Standardization (ISO) certification entity. Combining its expertise in auditing ISO management systems with the financial auditing capabilities of Deloitte member firms has allowed TECO to develop a credible and efficient auditing method for the CDM validation practice.