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 audit and enterprise risk services. As part of its business, the firm provides clients with audits and financial statement reviews. Other services include financial reporting, regulatory updates, employee benefit audits, and venture capital services. Deloitte & Touche LLP has operations in about 90 US cities. Deloitte LLP also manages other US subsidiaries that offer tax, consulting, and financial advisory services.