Editing Deloitte (section)

==Legal structure==
For many years, the organization and its network of member firms were legally organized as a Swiss {{lang|de|[[Swiss association|Verein]]}} (the equivalent of an unincorporated association). As of 31 July 2010, members of the ''Verein'' became part of Deloitte Touche Tohmatsu Limited (DTTL), a UK private company limited by guarantee without share capital.<ref name="gov.uk"/> Each member firm in its global network remains a separate and independent legal entity, subject to the laws and [[professional regulation]]s of the particular country or countries in which it operates.<ref name=structure>{{cite news |url=https://www.theguardian.com/business/2010/sep/20/deloitte-touche-tohmatsu-legal-registration-london |title=Deloitte Touche Tohmatsu quits Swiss system to make UK its new legal home |author=Andrew Clark |work=The Guardian |date=20 September 2010 |access-date=20 September 2010}}</ref>

This structure is similar to other [[professional services networks]] which seek to limit vicarious liability for acts of other members. As separate and legal entities, DTTL and its member firms cannot obligate each other. Professional services continue to be provided by member firms only and not DTTL. With this structure, the members should not be liable for the negligence of other independent members. This structure also allows them to be members of the [[International Federation of Accountants|IFAC]] Forum of Firms.<ref>{{cite web|url=http://www.ifac.org/about-ifac/forum-firms/|title=IFAC Forum of Firms|publisher=IFAC|access-date=2 October 2014|archive-date=22 November 2014|archive-url=https://web.archive.org/web/20141122205046/http://www.ifac.org/about-ifac/forum-firms|url-status=dead}}</ref>

In 2019, the U.K. partners in the firm received average pay of £882,000.<ref>{{cite news |title=PwC partners set for bumper pay boost despite audit criticism |url=https://www.ft.com/content/e5fd21aa-d87d-11e9-8f9b-77216ebe1f17 |archive-url=https://ghostarchive.org/archive/20221210/https://www.ft.com/content/e5fd21aa-d87d-11e9-8f9b-77216ebe1f17 |archive-date=10 December 2022 |url-access=subscription |url-status=live |access-date=1 July 2020 |work=Financial Times|date=16 September 2019}}</ref> In 2023, the average income of Deloitte partners in the U.K. topped £1,000,000 for the third year in a row.<ref>{{Cite news |last=Makortoff |first=Kalyeena |last2= |first2= |date=2023-09-28 |title=Average income of Deloitte UK partners tops £1m for third year in a row |url=https://www.theguardian.com/business/2023/sep/29/average-income-of-deloitte-uk-partners-tops-1m-for-third-year-in-a-row |access-date=2024-08-14 |work=The Guardian |language=en-GB |issn=0261-3077}}</ref>