Legal structure and ownership

Grant Thornton International Ltd (“Grant Thornton International”) is a not-for-profit, nonpractising, international umbrella membership entity organised as a private company limited by guarantee not having a share capital incorporated in England and Wales. Grant Thornton International is one of the world’s leading organisations of independently owned and managed accounting and consulting firms.

Services are delivered independently by the member and correspondent firms within Grant Thornton International. These firms provide assurance, tax and specialist advisory services to privately held businesses, public interest entities and public sector entities.

The primary purpose of Grant Thornton International is to facilitate the provision of a high quality international capability for the member firms so that, in their principal markets, they can satisfy the needs of their current and potential clients. Grant Thornton International has no partners or employees; each of its personnel is seconded from a member firm. The costs associated with the secondment are reimbursed by Grant Thornton International to the member firm. Grant Thornton International does not deliver services in its own name or otherwise. Grant Thornton International and the member firms are not a worldwide partnership.

Each member and correspondent firm within Grant Thornton International is a separate national firm. These firms are not members of one international partnership or otherwise legal partners with each other (with the exception of certain limited instances), nor does membership within Grant Thornton International thereby make any firm responsible for the services or activities of any other. Each firm governs itself and handles its administrative matters on a local basis. Although many of the member firms carry the Grant Thornton name, either exclusively or in their national practice names, there is no common ownership among the firms (with the exception of certain limited instances) or by Grant Thornton International.

For equivalent information from some of the member firms within Grant Thornton International please choose a country:

• Canada
• France
• United Kingdom
• United States