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Deloitte U.S. Firms – Includes the following: Deloitte & Touche USA LLP, Deloitte & Touche LLP, Deloitte Tax LLP, Deloitte Financial Advisory Services LLP, Deloitte Consulting LLP, and their affiliates

Independence – Integrity, professional skepticism, intellectual honesty, objectivity, free from conflicts of interest both in fact and appearance

Restricted entity – Any attest (audit) client and its affiliates including non-client affiliates of the attest client

Spousal equivalent – Someone who resides continuously in the same residence as you and shares a committed and mutually dependent relationship with you that is similar to a married couple, but you and the cohabitant have either chosen not to marry or cannot legally marry

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