Deloitte & Touche Zf Ltda. (Uruguay)

Deloitte & Touche S.A. is a professional services firm located in Montevideo, Uruguay. It is a member of Deloitte Touche Tohmatsu Limited, a private company limited by guarantee in the United Kingdom. The firm provides services in the areas of audit, consulting, financial advisory, risk advisory, tax, and related services to its select clients. Each member firm of Deloitte Touche Tohmatsu Limited operates in specific geographic areas and is subject to the professional laws and regulations of the country or countries in which it operates. The structure of each member firm is determined by national laws, regulations, practices, and other factors, and they must ensure the provision of professional services in their respective territories through subsidiaries, affiliates, and other related entities. Not all member firms provide all services, and certain services may not be available to clients depending on the rules and regulations of public accounting. Deloitte Touche Tohmatsu Limited and each member firm are legally separate and independent entities, not obligated to each other. They are responsible for their own acts and omissions, and not those of others. Deloitte Touche Tohmatsu Limited (also known as "Deloitte Global") does not provide services to clients. The firm has a code of ethics that must be applied in accordance with the laws and regulations of the country. The Board of Directors of Deloitte Touche Tohmatsu member firms in Uruguay has approved this code for the application of its partners and staff. The code is provided for informational purposes and is mandatory for specific firm policies, such as independence standards. It presents a series of ideas and concepts that should not be understood as an exhaustive list of procedures, but rather as a guide to establish ethical behavior. It is not a contract with Deloitte, and the firm reserves the right to modify, revise, or change the code as it sees fit at any time, without prior notice or consultation.