Deloitte (R) Touche Tohmatsu, based in New York, is a Swiss Verein organization of member firms that provides clients across 140 countries with auditing, tax, consulting, and financial advisory services. Member firms operate as independent legal entities. Deloitte Touche Tohmatsu's Deloitte & Touche USA LLP member firm, through its Deloitte & Touche LLP, Deloitte Consulting LLP, Deloitte Financial Advisory Services LLP, and Deloitte Tax LLP subsidiaries, offers 30,000 clients in 80 U.S. cities tax, human capital management, and other professional consulting services. The Deloitte & Touche LLP subsidiary provides organizations with performance, privacy, risk, and data analysis services. It also handles regulatory compliance and merger and acquisition projects. The subsidiary includes Chinese, Japanese, and Korean services groups. Deloitte Consulting LLP handles strategy development, technology integration, outsourcing, and other consulting projects. The Deloitte Financial Advisory Services LLP subsidiary offers clients valuation, reorganization, and dispute management services. Deloitte Touche Tohmatsu has formed alliances with Agile Software Corporation, BEA Systems Incorporated, Hewlett-Packard, IBM, Oracle Corporation, SAP, SAS Institute, Salesforce.com, Vignette Corporation, and other companies. Deloitte & Touche USA LLP member firm has won recognition from 'BusinessWeek,' 'Working Mother,' 'Forbes,' 'Accounting Today,' and 'Workforce Management.'