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“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 Limited (DTTL), a UK private company limited by guarantee. 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. DTTL does not itself provide services to clients. DTTL and each DTTL member firm are separate and distinct legal entities, which cannot obligate each other.

DTTL and each DTTL member firm are liable only for their own acts or omissions and not those of each other. Each DTTL 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 its territory through subsidiaries, affiliates, and/or other entities.

In Portugal and Angola, Deloitte has offices in Lisbon, Porto and Luanda, and about 1,800 professionals that are committed to excellence on a daily basis. Deloitte provides audit, tax, consulting and corporate finance services through the following entities: Deloitte & Associados, SROC S.A. (audit, tax and enterprise risk management services), Deloitte Consultores, S.A. (consulting and corporate finance services), SGG – Serviços Gerais de Gestão, S.A. (outsourcing services) and Deloitte & Touche – Auditores Limitada (Angola) (audit, consulting and tax services).