Deloitte has extensive experience of  in and knowledge of the utilities sector. Through our work with clients and our involvement in industry organisations we are at the forefront of developments, enabling us to identify issues, risks and trends and advise our clients accordingly. In the UK, we are the regulatory reporter on 3 of the 4 independent gas distribution networks, 6 of 12 England and whales electricity distribution networks and also audit 2 of the 10 water and sewerage companies as well as 3 of the 10 water only companies. In addition, we are advisors to the UK regulators for gas, electricity and water.