Deloitte Financial Advisory Services LLP
Seamless delivery capabilities, deep financial and accounting acumen, and robust industry experience

Deloitte advises clients on managing business controversy and disputes, executing deals, and maintaining regulatory compliance. We provide services to companies throughout their lifecycle. Specifically, we help clients address serious business concerns involving fraud, forensic investigations, litigation and reorganization. We also advise businesses on valuation issues and other matters to help them in complying in today’s regulatory environment. Through our subsidiary, Deloitte Corporate Finance LLC, we assist clients with originating and executing transactions and strategic investments for mergers and acquisitions, divestitures, and capital planning.

Our dedicated Deloitte professionals bring vast experience, specialized skill sets and deep industry knowledge to our clients. This personalized level of service, combined with the market reach and technical resources of the Deloitte Touche Tohmatsu Limited (DTTL) member firms and their affiliates, enables us to respond to the complex and diverse needs of our clients around the world.

Deloitte services include:

• Analytic and Forensic Technology
• Anti-Fraud Consulting
• Anti-Money Laundering Consulting
• Business Intelligence Services
• Business Valuation
• Capital Projects
• Corporate Finance Advisory
• Corporate Investigations
• Corporate Restructuring
• Document Review Services
• Foreign Corrupt Practices Act Consulting
• Litigation and Dispute Consulting
• Real Estate Consulting
• Tangible Asset Valuation

Analytic and Forensic Technology
Commercial investigations and litigations increasingly rely on collecting, preserving and analyzing vast amounts of data to help tell the whole story. The key to managing such huge volumes is turning the array of data into meaningful information. 

To this end, our Analytic and Forensic Technology professionals combine forensic accounting and investigative skills with advanced technology to assist clients and their legal counsel.

Analytic and Forensic Technology services include:

• Computer forensics
• Data analytics
• Electronic discovery
• Discovery advisory

Anti-Fraud Consulting
Organizations can’t afford to not be concerned about the risk of corporate fraud. Directors and management have a fiduciary obligation and a corporate responsibility to take steps to deter, detect and prevent it. Our integrated approach to fraud control helps organizations to understand their susceptibility to fraud risk, identify high-risk fraud areas, develop a fraud control plan to address areas of critical fraud risk, monitor the ongoing effectiveness of fraud risk mitigation, and respond to actual instances of fraud.

Anti-Fraud services include:

• Audit Review Support — FAA and IAP
• Anti-Fraud Programs and Controls (AFPC) — which includes the Fraud Risk Assessment (FRA) Diagnostic, Fraud Response Management and Whistleblower Hotline

Anti-Money Laundering Consulting
The professionals in the Anti-Money Laundering Services (AML) practice of Deloitte have assisted clients with anti-money laundering issues for more than 20 years. We have studied the myriad ways money launderers work — smuggling, counterfeiting, corruption, third-party fraud or theft/diversion by insiders, etc. — and we have the skills and experience to help clients implement detection and compliance programs.

Working with the DTTL worldwide network of member firms, we have designed, reviewed, enhanced, implemented and monitored numerous anti-money laundering detection and compliance programs for clients around the world. Our work has included assessing AML risk at the enterprise and business unit level, drafting and enhancing policies and procedures, creating and delivering training modules, compliance assessments, forensic “look backs” pursuant to regulatory orders, internal controls assessments, selection and implementation of technology solutions, internal investigations and the creation of enterprise-wide private sector Financial Intelligence Units (FIUs).

Anti-Money Laundering services include:

• AML Compliance Program Assessments
• AML Due Diligence
• AML Know Your Customer Assessments
• AML Risk & Control Services
• AML Technology Consulting
• AML Training
• AML Transaction Analysis (Look Back)

Business Intelligence Services
The Business Intelligence Services practice at Deloitte consists of highly trained investigators and intelligence specialists with extensive experience in due diligence, litigation support, fraud and other investigations. Working with the member firms of DTTL, we can gather background information and business intelligence virtually anywhere in the world in a timely and cost-effective manner, including those jurisdictions where public records are sparse.

Businesses considering mergers, acquisitions, strategic relationships or investments need accurate information about entities and their executives and the potential risks that they may present. We provide corporations, financial services institutions and law firms with comprehensive reporting tailored to meet their specific requests and requirements, while maintaining a high degree of confidentiality and discretion. By performing effective due diligence, companies may help avoid serious legal complications. On each assignment, our professionals uncover, analyze and report relevant information to help clients make informed decisions. 

If fraud is suspected, companies often require in-depth background investigations to unravel the problem. Our team performs background investigations of parties suspected of wrongdoing, searches for conflicts of interest and undisclosed business affiliations, or looks into whether parties are living beyond their means. We seek to uncover direct and circumstantial evidence of fraud, as well as any prior financial, legal, regulatory or criminal problems, or links to organized crime. When appropriate, we apply link analysis software to visually demonstrate the relationships between subject individuals and entities, or the flow of misappropriated funds. 

As part of our litigation support services, we assist clients by investigating opposing parties and their experts; help find facts relevant to claims and defenses; and identify and locate witnesses. Information developed can expand the scope of the litigation as new critical information is developed.

Business Valuation
Our business valuation team performs valuations of business entities, intellectual property, intangible assets, common and preferred stock and other securities along with partnership interests, private debt instruments, options, warrants, and other derivative products. These services are provided to assist clients with mergers, acquisitions and dispositions; taxation planning and compliance; financial reporting; bankruptcy and reorganization; litigation and dispute resolution; and strategic planning. 

Consistent with our goal of becoming a trusted business advisor, we believe that the engagement consultation process needs to actively involve our clients. We bring a team of seasoned industry and technical specialists who are committed to providing responsive service.

We provide valuation services to assist in the following areas:

• Audit Review Support — Fair Value
• Book/Tax PPA Valuation
• Business Financial Modeling
• Federal Tax
• FIN 45/46R Valuation (Topics ASC 460/810)
• Financial Instrument Valuation
• International Tax
• Personal Tax
• Portfolio Valuation Services
• SFAS 123R Valuation (Topic ASC 718)
• SFAS 142/144 Valuation (Topics ASC350/360)
• Shareholder value optimization
• State/Local Tax

Capital Projects
Aging facilities can’t keep pace with modern requirements without extensive renovation. In many cases, new construction is the only solution, and that does not come cheaply or easily. Project budgets in the tens or even hundreds of millions of dollars are common and the risk of overruns is high. Delays, change orders and rework not only escalate costs, but also apply considerable pressure to already over-burdened administrators and project leads.

Our Corporate Finance Advisory offering consists of Investment Banking Advisory Services, offered in the U.S. through Deloitte Corporate Finance LLC (DCF)*.

DCF provides clients with responsive and sophisticated M&A advisory services as they pursue middle market transactions. Our engagement teams work closely with clients to assist them in identifying opportunities and risks. We are responsive, pay attention to detail and are dedicated to our clients. Through the corporate finance practices of DTTL member firms and their affiliates, DCF has access to vast relationships, knowledge and experience. Our integrated approach combines insight and innovation from multiple disciplines with business and industry knowledge to help our clients excel globally.

Capital Projects services include:

• Capital Project Oversight
• Capital Project Process Improvement
• Construction Cost and Project Control Assessments

Corporate Finance Advisory
Our Corporate Finance Advisory offering consists of Investment Banking Advisory Services, offered in the U.S. through Deloitte Corporate Finance LLC (DCF)*, as well as Fairness Opinions and Capital Efficiency services provided by Deloitte.

DCF provides clients with responsive and sophisticated M&A advisory services as they pursue middle market transactions. Our engagement teams work closely with clients to assist them in identifying opportunities and risks. We are responsive, pay attention to detail and are dedicated to our clients. Through the corporate finance practices of DTTL member firms and their affiliates, DCF has access to vast relationships, knowledge and experience. Our integrated approach combines insight and innovation from multiple disciplines with business and industry knowledge to help our clients excel globally.

Corporate Finance Advisory services include:

Buy Side Services*
Capital Efficiency
Capital Raising Services*
Corporate Development Advisory Services
Corporate Development Outplacement Services*
Fairness Opinions
Sell Side Services*

Deloitte Corporate Finance LLC (DCF), member FINRA, is a wholly-owned subsidiary of Deloitte Financial Advisory Services LLP. Investment banking products and services within the United States are offered exclusively through DCF.

Corporate Investigations
Companies facing whistleblower allegations, government inquiries or other allegations regarding possible improprieties must quickly conduct a thorough fact-finding investigation. To assess allegations enormous amounts of complex information must be distilled into a readily understandable form. Early action is crucial so that wrongdoing can be addressed, good ethics can be demonstrated and steps can be taken to protect shareholder value. 

Our Corporate Investigations practice is composed of professionals with the financial acumen, forensic accounting and investigatory skills, and technological know-how to conduct corporate investigations spanning many levels of complexity and breadth. We serve multinational entities, large national enterprises and fast-growing businesses, both public and private, across numerous industry lines. Our clients draw on our skills, both to help conduct independent internal investigations as well as to help counsel to defend
companies or individuals that are the subject of government investigations.

Corporate Investigations services include:
Corporate Investigations
Asset Tracing & Recovery
Asset Misappropriation Investigations

Corporate Restructuring
The Deloitte Corporate Restructuring Group (Deloitte CRG) is a nationally recognized team specializing in providing in-depth business and financial advisory services to companies, their creditors, their equity holders, the legal community, bank syndicates and other interested parties in both in-court and out-of-court reorganizations. With strong experience in nearly every major industry and the ability to leverage the national resources of the Deloitte U.S. Entities and the global resources of the member firms of Deloitte Touche Tohmatsu Limited (DTTL), we are able to serve the complex needs of our clients. Our experience also enables us to assist in bringing order to difficult situations and to help build the consensus necessary to achieve a final resolution.

Corporate Restructuring services include:

Bankruptcy Administration Services
Examiner Services
Creditor Advisory
Debtor Advisory
Fresh Start Accounting
Intermediary Advisory
Lender Advisory Services

Document Review Services
The Document Review professionals of Deloitte provide a strategic and cost effective option for law firms and their clients. The depth of our knowledge and the sophistication of our processes set us apart from others. We can assist through the entire process, from document identification and collection to processing, hosting, and document review — all designed to result in an efficient document production process. We offer a sophisticated review operation that leverages technology and follows client procedures intended to protect privilege, conceal trade secrets, and comply with privacy requirements. We have years of experience with review protocols, and our approach is focused on assisting clients to avoid sanctions while minimizing the costs of meeting production obligations. Since Deloitte does not engage in the practice of law, its services are provided under the direction and supervision of client’s legal counsel, who establish document review guidelines.

Foreign Corrupt Practices Act (FCPA) Consulting

Our FCPA Consulting practice helps organizations navigate FCPA risk and respond to potential violations. Utilizing the network of DTTL member firms and their affiliates including their forensic resources in the United States, Canada, Europe, Russia, Africa, Latin America and Asia, we have worked on a variety of FCPA engagements including investigations, acquisition due diligence and compliance program implementation and assessments in over fifty countries for some of the world’s leading companies. We collect and analyze accounting data and other hard copy and electronic documents, including email, to identify the “red flags” of potential FCPA violations and gaps in companies’ anti-corruption controls. We have also developed a secure and powerful web-enabled tool, FCPA Analytics, which simplifies the collection and analysis of large volumes of accounting data necessary to help identify the potential “red flags” of potentially corrupt activity.

FCPA Consulting services include:

• FCPA Investigations
• FCPA Due Diligence
• FCPA Programs & Controls

Litigation and Dispute Consulting
Corporations are faced with an ever increasing amount of litigation and complex business disputes. To prevail in this environment requires the skill and ability of experienced litigators supported by dispute consulting professionals who provide meaningful financial and economic analysis. Whether the dispute involves claims stemming from a capital construction project, a buy-sell dispute, intellectual property infringement, a securities litigation, or any other complex business dispute, our professionals can provide valuable financial insight and clarity to counsel, from case theory development and discovery to expert witness testimony. We can help assess risk and damages exposure, perform financial analyses and develop damages theories.

Litigation and Dispute Consulting services include:

• Arbitrator Services
• Business Insurance Claims Preparation
• Construction Litigation
• Dispute Consulting Services
• Economic & Statistical Consulting
• Environmental Consulting
• Expert Witness Services
• Intellectual Property Litigation
• Securities Litigation

Real Estate Consulting
The Real Estate Consulting practice of Deloitte helps companies make better real estate decisions. Through our extensive and diverse valuation and consulting experience, we have developed a thorough understanding of the interplay among asset valuation, capital markets and today’s changing real estate marketplace issues. The Real Estate Consulting team covers the full spectrum of real estate valuation services, ranging from evaluating large and diverse portfolios to performing single property analyses as well as the identification and valuation of tangible and intangible real estate related assets.

Real Estate Consulting services include:

• Lease Abstraction
• Lease Audit
• Real Estate Due Diligence
• Real Estate Highest & Best Use Studies
• Real Estate Impact Studies
• Real Estate Market Studies
• Real Estate Securitization

Tangible Asset Valuation
Informed investment decisions and complex problem solving necessitate independent and well-supported consulting related to fixed assets. Our professionals provide various services related to fixed assets to assist clients with compliance reporting, specialty tax transactions, and strategic business purposes. Our extensive experience allows us to provide clients with sophisticated analyses related to the following: cost segregation studies and construction tax planning that help clients to identify tax savings related to their fixed assets; pollution control certifications for federal tax purposes; valuing machinery and equipment for a variety of purposes including financial reporting, insurance, financing, federal tax, property tax; and assessing and improving fixed asset management processes.

Tangible Asset Valuation services include:

• Cost Segregation
• Fixed Asset Management
• Insurance Appraisals
• Financing Appraisals
• Property Tax Valuation

As used in this document, “Deloitte” means Deloitte Financial Advisory Services LLP, a subsidiary of Deloitte LLP. Please see www.deloitte.com/us/about for a detailed description of the legal structure of Deloitte LLP and its subsidiaries.
Copyright © 2012 Deloitte Development LLC. All rights reserved. Member of Deloitte Touche Tohmatsu Limited.

Last updated