Deloitte & Touche LLP touches on all aspects of accounting in the US. The firm is the accounting arm of Deloitte LLP, the US affiliate of international Big Four accounting firm Deloitte Touche Tohmatsu. Deloitte & Touche LLP offers auditing and management consulting services (the bulk of its revenues) and related services. Specialization areas include services for Asian businesses and mergers and acquisitions advisory services. Deloitte & Touche LLP has about 9,000 CPAs and operations in some 90 US cities. Deloitte LLP also manages other US subsidiaries that offer tax, consulting, and financial advisory services.