Deloitte LLP (formerly Deloitte & Touche USA) is the All-American branch of one of the world's largest accounting firms. The US member firm of Deloitte Touche Tohmatsu does business through four affiliates: Deloitte & Touche LLP, Deloitte Consulting, Deloitte Financial Advisory Services, and Deloitte Tax. The group offers audit and enterprise risk services; consulting; tax advice and preparation; and financial advisory services. Its industry specializations include automotive, banking, consumer products, life sciences, oil and gas, public sector, and technology. The company has 100 offices in about 90 US cities, employing some 8,700 CPAs. Deloitte's first US office dates back to New York City in 1900.