“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.

We are Guam and Micronesia’s largest professional services firm. From offices in Guam, Majuro, Palau, Pohnpei and Saipan, our six partners and 100 staff offer our clients professional expertise in audit, tax and accounting. We are a member firm of Deloitte Touche Tohmatsu.

Guam
The largest island in Micronesia, Guam located south of Tokyo and east of Manila. As an unincorporated Territory of the United States, Guam is a U.S community.  Guam’s location and political status, coupled with its well developed transportation, accommodation and communication infrastructure, make it a natural crossroads for travel across the Pacific.

Micronesia
Micronesia is the collective name for over 2000 tropical islands spread over 3 million miles of the Pacific Ocean between the Philippines and Hawaii. From Palau at the western end to the Marshall Islands at the eastern end, Micronesia stretches for 2,040 nautical miles.

Micronesia is a collection of different countries, united by having formerly been the U.S. Trust Territory of Micronesia. Guam is a United States territory; the Republic of Palau and the Marshall islands are independent nations; the Marianas Islands are a commonwealth associated with the United States; and the islands of Pohnpei, Yap, Chuuk and Kosrae have combined as the Federated States of Micronesia, which exist in an agreement of free association with the United States.