“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 and tax services to selected clients.  These firms are members of Deloitte Touche Tohmatsu, a Swiss Verein (“DTT”).  Each member firm provides services in a particular geographic area and is subject to the laws and professional regulations of the particular country or countries in which it operates.  DTT helps coordinate the activities of the member firms but does not itself provide services to clients.  DTT and the member firms are separate and distinct legal entities, which cannot obligate the other entities.  DTT and each DTT member firm are only liable for their own acts or omissions, and not those of each other.  Each DTT Member Firm is structured differently in accordance with national laws, regulations, customary practice and other factors, and may secure the provision of professional services in their territories through subsidiaries, affiliates and/or other entities.

In Guatemala, Lara, Aranky, Ramos & Asociados, S.C. is the member firm of Deloitte Touche Tohmatsu. Lara, Aranky, Ramos & Asociados, S.C. is among the nation's leading professional services firms, providing audit, tax, consulting, and financial advisory or corporate finance services through nearly 210 people.  

Known as an employer of choice for innovative human resources programs, it is dedicated to helping its clients and its people excel. For more information, please visit the Guatemala member firm’s website at www.deloitte.com/gt.