U.S.

Editorial Style Guide

Achieving consistency
2011
Editorial Style Guide | Revised August 2011
This Editorial Style Guide was prepared by U.S. Communications to achieve consistency for punctuation,
capitalization, spelling, and word usage in print and electronic communications created by and for Deloitte.

The guide is divided into three sections:
Punctuation ................................................................................................. page 1
Style and Usage .......................................................................................... page 3
Editorial Style Quick Reference Guide ........................................................ page 17

No style guide can cover every situation, so if you dont find what you are looking for here, refer to The
Associated Press (AP) Stylebook, The Chicago Manual of Style, or Merriam-Websters Collegiate
Dictionary.
Launched in April 2007 on DeloitteNet, this editorial style guide will be updated periodically.
To propose content or ask questions, email USStyleGuide@deloitte.com.

Resources:
The Associated Press (AP) Stylebook
Brand Space (via Deloitte Resources) Note: Select the U.S. site
The Chicago Manual of Style (published by the University of Chicago)
Masterbrand Guidelines for function-specific subsidiaries (FSSs) via DeloitteNet
Merriam-Webster Dictionary













As used in this document, Deloitte means Deloitte LLP and its subsidiaries. Please see www.deloitte.com/us/about for a detailed description of the legal
structure of Deloitte LLP and its subsidiaries. Certain services may not be available to attest clients under the rules and regulations of public accounting.

Editorial Style Guide | Punctuation | Revised August 2011 1
Punctuation
ampersand
If part of an official name (e.g., Deloitte & Touche,
Mergers & Acquisitions, Diversity & Inclusion
Initiative), use the & symbol. Otherwise, spell out
the word and.
colon
Use to introduce information. The first word
following a colon should be capitalized if it begins a
full sentence or question and lowercase if it begins
a partial thought. There should be one space after
a colon. To indicate greater separation of two
complete thoughts, consider using a semicolon.
(See also semicolon.)
Examples:
There was one fact to consider: The former
donors have no money.
The board is facing a number of issues: Is
there enough time left?
A number of issues remain: the cost of oil,
unrest at home, and poverty.
comma
Use the serial comma; that is, a comma before the
final and and or in sentences listing a series of
things. (The flag is red, white, and blue.) Also,
commas go inside quotation marks.
Exception: News stories (e.g., DeloitteNet or
Deloitte.com content) may omit the final comma in
a series, consistent with journalistic style. (See also
dates.)
dash
Use an em dash ( ) with spaces around it to set
off a phrase within or at the end of a sentence. Use
an en dash () for compound adjectives that
already have a hyphen or consist of two words.
Also use the en dash to represent ranges. Note: It
is acceptable to use the smaller en dash in place of
an em dash if your software applications
automatically default to that size. Also, when
writing for online purposes (e.g., DeloitteNet), it is
acceptable to use double hyphens with spaces
around them, because HTML doesnt present
coding for dashes consistently. (See also hyphen.)
Examples of em dash:
Members of the committee Jonathan
Smith, Susan Wood, Tim White, and
Margaret Black agreed that the proposal
was sound.
We had few relationships and little
experience with the company but that
didnt stop us.
Examples of en dash:
The relevant material was on pages 27.
He took the New YorkBoston train.
It was a quasi-publicquasi-judicial matter.
The report covered the preGulf War years.
ellipsis
If an ellipsis indicating a deletion or a pause
appears in the middle of a sentence, put spaces
around it. (We will try to maintain the same
position.) No spaces are necessary if an ellipsis
follows one word or is a hyperlink (e.g., More). If
an ellipsis ends a sentence or precedes a
capitalized word, use four dots (with the first one
acting as a period); use three dots if lowercase
follows. (Nothing is for certain. At the same
time, lets hope we win.)
exclamation point
Should be used rarely, if ever, in business writing.
hyphen
In general, hyphenate all compound modifiers that
precede a noun (e.g., dial-in number, long-term
goals, off-balance-sheet reporting, 21st-century
ideas, two-and-a-half-day conference, a well-
dressed person). The modifier should be two
separate words when following a noun. (The
person is well dressed.) Dont use hyphens after
ly modifiers (e.g., wholly owned subsidiary, newly
appointed director). No hyphens are needed for
Asian American, African American, Italian
American, etc., unless used as a modifier (e.g.,
Asian-American woman). (See also co, ex, and
prefixes.)
Exception: Never hyphenate Latin American and
French Canadian.

Editorial Style Guide | Punctuation | Revised August 2011 2
period with other punctuation
Periods should be placed within quotation marks.
When parentheses or brackets enclose a sentence,
the period goes inside the closing parenthesis. If
the words in parentheses are actually part of the
sentence, the period goes outside.
Examples:
The leader of the panel said, This is a new
direction for our company.
They were forced to rewrite all of it. (Doing
that was not easy.)
They had to rewrite all of it (which was not
easy).
quotation marks
Periods and commas always go inside quotation
marks. Semicolons, dashes, question marks, and
exclamation points go outside, unless they
originate in the quoted matter. Use italics instead of
quotation marks when referring to magazines,
newspapers, books, newsletters, etc., but use
quotation marks for articles. In addition, whenever
possible and when applications or fonts allow it,
use curly quotation marks (also known as smart or
typographers quotes) rather than straight ones.
Examples:
He was named one of the 100 Most
Influential People.
The leader asked, Would you stay if there
were no flexible work arrangements?
People recognize the importance of
working virtually; however, they have their
own idea of what that means.
semicolon
Use semicolons in a series that already has
commas, to indicate greater separation of thought,
or in place of and or but. Also, semicolons go
outside quotation marks.
Examples:
The first two phases of the strategy are
complete; we are on track for the next
phase.
She was scheduled to arrive last night; her
flight was delayed.
The meetings were held in Westport, CT;
Plano, TX; and Hollywood, FL.
slash
Use sparingly and do not put spaces around
slashes (e.g., and/or, partner/director).
space following punctuation
Use one space, not two, following all punctuation,
including at the end of a sentence.







Editorial Style Guide | Style and Usage | Revised August 2011 3
Style and Usage
A
abbreviations/acronyms/initialisms
Spell out the full phrase on first reference and put
the abbreviation in parentheses, unless it is
commonly known to your specific internal audience
(e.g., AERS). If there is no second reference, no
need to use an acronym. When acronyms or
abbreviations are placed in parentheses, quotation
marks are not necessary, except when using
shorthand terms that will replace another term,
usually language required for legal purposes, e.g.,
Deloitte FAS. (Consult acronym glossary on
DeloitteNet for specific references.)
Examples:
Acronym: The Financial Accounting
Standards Board (FASB) is the
organization responsible for establishing
the standards for financial accounting and
reporting in the United States.
Initialism: Pacific Gas & Electric (PG&E)
was one of the recent client wins.
Abbreviation: They invested in XYZ Cash
Management Fund (the Fund).
academic degrees
Periods are not necessary for abbreviations of
degrees (e.g., BA, JD, MBA, PhD). Capitalize the
names of degrees if spelled out fully (e.g., Bachelor
of Arts). When referred to in a generic sense,
lowercase them. (He has a masters degree. She
has a doctorate in physics.) When PhD is used
after a name, set it off with commas. (Jay Wilson,
PhD, spoke at the meeting.) Unlike bachelors
degree and masters degree the term associate
degree is not possessive.
adviser/advisor
The preferred spelling is adviser.
affect/effect/impact
Affect as a verb means to influence; effect as a
noun means result; effect as a verb means to
bring about. Impact as a noun is similar to effect
but shouldnt be used as a verb when affect can be
used.
Examples:
The Womens Initiative positively affected
[not impacted] her career development.
The unstable economy had an adverse
effect on stock prices.
In his new role, he will effect many
changes.
ages (of people)
In general, spell out ages one through nine; use
figures for 10 and above (e.g., six-year-old child;
32-year-old man). (See also numbers.)
airport
Capitalize as part of an airports official name.
alliance
Term should only be used to describe relationships
with organizations in Deloittes portfolio of alliance
relationships.
Always One Step Ahead (AOSA)
Phrase used to describe Deloittes global brand
positioning. When referring specifically to the brand
positioning internally, it should be written with initial
caps, and AOSA can be used on second
reference. AOSA is not to be used as a slogan or
attached to the Deloitte logo. For internal and
external communications purposes, the phrase
always one step ahead or parts thereof can be
used in a sentence, in lowercase, if it is not
referring directly to the brand positioning. (The
document demonstrated how we were one step
ahead of our competitors.)
annual
An event cannot be described as annual until it has
been held at least once. Do not use the term first
annual.
annual report
Should be lowercase, unless it is the formal title of
a document.
anti
When used as a prefix, most combinations are a
single word, but some are not. (Consult Websters
for examples, such as antigrowth, antitrust, and
anti-inflation.)
app
Short for application. A program that runs inside
A B C D E F G H I J K L M N O P Q R S T U V W X Y Z


Editorial Style Guide | Style and Usage | Revised August 2011 4
another service. Many cell phones allow apps to be
downloaded to expand their functions.
As One
When referring to the As One strategy, use initial
caps for As One. Do not use quotation marks or
italics. When using as one as an adverb
(e.g., "behaving as one or acting as one, use
lowercase).
at a glance
Hyphenate when used as an adjective, not when it
stands alone. (I plan to provide an at-a-glance look
at the revenue stream. The seminar will cover the
economic outlook at a glance.)
attest
Should be lowercase, even when used with a client
name (e.g., attest client XYZ). Do not hyphenate
nonattest.
awards/prizes
In general, the formal names of awards and prizes
should be capitalized (e.g., Pulitzer Prize, Heisman
Trophy), but generic awards should be lowercase
(e.g., first prize, blue ribbon).
B
baby boom/baby boomer
Should not be capitalized or hyphenated.
backup/back up
As a noun or an adjective, it is one word; as a verb,
it is two words. (You can use that as a backup
copy. There was a traffic backup. Its time to
back up your files.)
Bay Area
This proper name for the area around San
Francisco Bay should be capitalized.
best-seller/best-selling
Should be hyphenated.
biannual
One word.
Big Four
Spell out Four and use initial caps.
billion
Use figures for numbers that precede billion:
2 billion people, 5 billion years, $10 billion. For
headlines and charts, it is acceptable to abbreviate
with a capital B next to the number without a
space (e.g., $7B). (See also million and numbers.)
biweekly/semiweekly
One word. Biweekly means every two weeks;
semiweekly means twice a week.
board of directors/the board
In general, lowercase when referring to boards of
organizations, including clients. Capitalize when
referring to the Deloitte LLP Board of Directors, but
lowercase the board on subsequent references.
book titles
Book titles should be italicized. (See also italics.)
bottom line
As a noun, it is two words; as an adjective, it is
hyphenated. (He was concerned with the bottom
line. She took a bottom-line approach.)
breakout/break out
As a noun or adjective, it is one word; as a verb, it
is two words. (My group participated in the
breakout. There are three breakout sessions.
Break out the data into separate files.)
bulleted lists
Start each item with a capital letter and avoid using
punctuation, unless the items listed are complete
sentences or of a length for which punctuation aids
reading. Items in such lists should be
grammatically parallel (i.e., nouns, verbs, and
thoughts are in a similar form and sentence
structure). Above all, aim for consistency, and if
one bullet point requires punctuation, they all
should be punctuated.
Examples:
The booklet is intended to:
Ensure consistency
Provide style guidance
Suggest resource material
Their research revealed the following:
Women make up the majority of accounting
graduates; they also more often want
flexible work schedules.
Gen Xers were born between the years
1965 and 1980. They enjoy work, but are
more concerned about work/life balance.
A B C D E F G H I J K L M N O P Q R S T U V W X Y Z


Editorial Style Guide | Style and Usage | Revised August 2011 5
More career options have tipped the scales
in favor of knowledge workers, creating a
sellers market.
C
C-Suite
This term used (as an adjective or as a noun) to
represent senior-level executives should be written
with an uppercase C and S.
canceled/cancellation
The preferred spelling for canceled is with one l.
The preferred spelling for cancellation is with two
ls.
capitalization
Capitalization should be reserved for proper names
(e.g., Center for Banking Solutions) and for Deloitte
departments and businesses, including the
services, industries, and methodologies of the
function-specific subsidiaries. Avoid capitalizing
concepts, ideas, issues, etc. (Unnecessary
capitalization would be: Our Values and Strategy
create a foundation for success. He talked about
the Mission and Vision.) Dont capitalize generic
words such as practice, team, group, and
department (e.g., Marketing department, HR group,
Tax practice), but do capitalize if part of a title.
Capitalize the full names of agencies, associations,
committees, etc., on first reference, but lowercase
the generic term on second reference (e.g., U.S.
Department of Labor, the department; National
Mentoring Committee, the committee). The proper
names of individual courses and conferences
should be capitalized but not placed in quotation
marks.
(See also individual entries throughout, such as
headlines and titles of people, for further
capitalization guidance.)
captions for photographs
The main objective is clarity, using the simplest
method and being consistent throughout (e.g., left
to right; Joe Jones, at left; Clockwise from upper
left; Joe Jones, standing; Joe Jones, on roof;
Joe Jones, in white shirt).
CEO
Stands for chief executive officer; may be used on
first reference without spelling it out. (See also titles
of people.)
city names
For well-known U.S. cities with large populations,
state names are not necessary. (They will meet in
Dallas and Los Angeles; from there they will travel
to Greenville, SC.) Outside the United States,
country names for capital cities or other places that
are well known (e.g., Berlin, London, Rome) are
not needed. (See also state names.)
click here
Do not use this term, because it prevents readers
from scanning the text and can be a trigger for
some spam filters. Make the relevant content the
hot link. (Access the style guide, instead of Click
here to access the style guide.) (See also
hyperlinks.)
client names
All client names mentioned in Deloitte
communications must be approved by the relevant
lead client service partner.
co
Most combinations formed with the prefix co are
one word, but some are not. (Consult Websters for
examples, such as coleader, comember, copartner,
cosponsor, coworker, co-brand, and co-owner.)
complement/compliment
Complement means to complete, supplement, or fill
in; compliment means to praise or commend.
These words are not interchangeable. (Online
learning tools complemented classroom training.
The director complimented his team for doing a
great job.)
compound words
See prefixes or individual entries throughout.
(Consult Websters for guidance on compound
words and prefixes.)
comprise
The phrase comprised of is considered
ungrammatical. Substitute made up of,
composed of, consists of, comprises, or
comprising, whichever seems most appropriate.
(The team comprises only MBAs.)
conferences
See meetings.
A B C D E F G H I J K L M N O P Q R S T U V W X Y Z


Editorial Style Guide | Style and Usage | Revised August 2011 6
continental
Capitalize only when used as a synonym for
Europe or European (e.g., Continental cuisine,
Continental breakfast, continental shelf, and
continental Europe).
continual/continuous
Continual means frequent recurrence; continuous
means without stopping. (The phones ring
continually. The electricity is a continuous source
of energy.)
cost-effective
Should be hyphenated.
council/counsel
Council is an advisory group; counsel is advice or
those who provide advice.
course names
Proper names of individual courses should be
capitalized.
cross-sell/cross-selling
Should be hyphenated.
cyber
Generally, close up this prefix with root words (e.g.,
cyberspace, cybersecurity). Check Websters
online dictionary to verify.
D
D Street
One space after the letter D and capitalize
Street.
database
One word.
dates
Use a comma in full calendar dates, including a
comma after the year. (July 4, 2006, was
celebrated with a parade and fireworks.) Do not
use a comma for month and year only (e.g., July
2006). Avoid the word on in formulations such as
The conference was held on July 10-14 because
a range of dates is not on. Avoid using st, nd, or th
with dates: January 26, not January 26th. In informal
references use slashes (e.g., 3/20/08). It is generally
unnecessary to include a day of the week with a date.
Dbriefs
The name of this external webcast series is one
word, plural, no spaces, with an uppercase D and
a lowercase b.
decades
Use figures for decades (e.g., 1990s or 90s) and
ages of people (Hes in his 30s.); spell out and
capitalize address decades. (They live in the
East Seventies.) (See also plurals.)
decision maker/decision-making
Hyphenate the modifier, not the noun. (She is the
main decision maker. His decision-making
abilities are beyond compare.)
Deloitte
Deloitte is an abbreviation for the Deloitte U.S.
Firms masterbrand and refers to Deloitte LLP and
its subsidiaries. In the United States, Deloitte LLP
is the member firm of Deloitte Touche Tohmatsu
Limited (DTTL). Like DTTL, Deloitte LLP does not
provide services to clients. Instead, services are
primarily provided by the subsidiaries of
Deloitte LLP, including: Deloitte & Touche LLP,
Deloitte Tax LLP, Deloitte Consulting LLP, and
Deloitte Financial Advisory Services LLP.
Deloitte may be used to refer to Deloitte LLP or a
specific function-specific subsidiary (FSS) or
several FSSs as long as the proper footnote is
used. When someone uses Deloitte in a quote that
appears in written text, it is necessary to use the
footnote at the bottom of the first page on which it
is mentioned.
For more information on how and when to use
Deloitte, refer to Guidance on using the
Deloitte masterbrand found on DeloitteNet or visit
www.deloitte.com/us/about for a detailed
description of the legal structure of Deloitte LLP
and its subsidiaries.
[the] Deloitte U.S. Firms
In formal communications to clients and Deloitte
professionals, this is one of the acceptable
shorthand terms for the collective reference to
Deloitte LLP and its subsidiaries. Deloitte U.S.
Entities is also an acceptable term. Capitalize the
F in Firms. Refer to the U.S. Legal Structure
FAQs for more information.
Note: The term Deloitte U.S. Firms is plural.
(The Deloitte U.S. Firms are pleased to announce
changes to benefits.)
A B C D E F G H I J K L M N O P Q R S T U V W X Y Z


Editorial Style Guide | Style and Usage | Revised August 2011 7
[the] Deloitte Experience
Terminology used to describe Deloittes unique and
differentiating value proposition; includes The
Deloitte Client Experience and The Deloitte Talent
Experience.
Use initial caps, including the word The on the first
reference, and lowercase the on subsequent
references. Also, on subsequent references,
Deloitte may be deleted (i.e., the Client
Experience and/or the Talent Experience). Never
abbreviate as DCE, TDCE, DTE, TDTE, or any
other derivative. Use the term The Deloitte
Experience only as an umbrella term, referring to
both The Deloitte Client Experience and The
Deloitte Talent Experience and not either
individually. Do not use The Experience in any
instance.
DeloitteNet
In acknowledging the differences between print and
online writing, various entries in this guide list
modifications that are acceptable for publishing on
DeloitteNet and other sites. (See also intranet.)
Deloitte Touche Tohmatsu Limited (DTTL)
Refer to the Deloitte Touche Tohmatsu Limited
language and style guide for details on using DTT
language in a legal context.
From a marketing, communications, and brand
perspective, please be aware that the standard
legal description that appears on all materials
produced for internal or external distribution was
revised in 2010. This new Deloitte refers to
language now references DTTL is as follows:
Deloitte refers to one or more of Deloitte Touche
Tohmatsu Limited, a UK private company limited
by guarantee, and its network of member firms,
each of which is a legally separate and
independent entity. Please see
www.deloitte.com/about for a detailed description
of the legal structure of Deloitte Touche Tohmatsu
Limited and its member firms. Please see
www.deloitte.com/us/about for a detailed
description of the legal structure of Deloitte LLP
and its subsidiaries. Certain services may not be
available to attest clients under the rules and
regulations of public accounting.
drop-down
This reference for an online list or pull-down menu
of options should be hyphenated (e.g., drop-down
menu).

E
e-business/e-commerce
Should be hyphenated, with lowercase e, except
when it begins a sentence.
e.g.
Means for example; do not confuse with i.e.,
which means that is. Should be set off by
commas. Do not use etc. at the end of a series of
things that begins with e.g.
elect
Hyphenate president-elect, treasurer-elect,
CEO-elect, etc.
email
One word, lowercase with no hyphen. (See
also e-business/e-commerce.)
eRoom
One word, with a lowercase e and uppercase R.
etc.
Should be set off by commas. (The company
manufactures nails, bolts, wire, etc., in its offshore
factory.) Do not use with such as, for example
or e.g. When etc. ends a sentence, no need to
add another period.
events/meetings
The official names of events, meetings,
conferences, programs, symposiums, panel
discussions, etc., should appear in initial caps
(e.g., 2008 Oil & Gas Conference). Generic names
should be lowercase. (The leaders held a
marketing meeting.) (See also meetings.)
ex
As a prefix, ex is usually followed by a hyphen
(e.g., ex-president). It is preferable to use former in
most cases, such as former CEO or former
managing director.
expert/expertise
Avoid using these words, which have legal
meanings (e.g., expert legal testimony) that create
higher standards of performance and thus increase
potential liability. (See also forbidden words.)
A B C D E F G H I J K L M N O P Q R S T U V W X Y Z


Editorial Style Guide | Style and Usage | Revised August 2011 8
F
FAQs
Abbreviation for frequently asked questions.
Lowercase s is used to indicate plural form.
farther/further
While these words are often used interchangeably,
farther refers to physical advancement in distance,
while further indicates nonphysical or abstract
advancement, such as to a greater degree or
extent of time.
Examples:
Its not that much farther to the gas station.
She went back to school to further her
education.
The farther we travel down this road, the
further behind schedule we get.
federal
Lowercase, except when it is used in a proper
name (e.g., Federal Bureau of Investigation) or to
Deloittes Federal practice.
fewer/less
Use fewer for individual items, less for quantity or
bulk. (Fewer than 10 people applied for the job.
There were fewer rainy days last winter. We had
less than $30 between us. He had fewer than five
$20 bills left.)
first-come, first-served
Should be hyphenated.
fiscal year/FY
Any formulation is acceptable fiscal year 2007,
fiscal 07 (lowercase), FY 07, or FY07 as long
as it is consistent throughout a document.
fold
Do not use a hyphen in threefold, fourfold, etc., but
do hyphenate 10-fold and above.
follow-up/follow up
As a noun or an adjective, it is hyphenated; as a
verb, it is two words. (They did a follow-up to the
previous teams survey. The team conducted a
follow-up survey. Please follow up on that
request.)
footnote
Footnotes are required when using the Deloitte
brand name in marketing internal and external
materials. The footnote is customized based on the
services referenced. (See also Deloitte and
function-specific subsidiary.)

Example:
In a proposal for M&A services involving several
FSSs, the footnote would read, As used in this
document, Deloitte means Deloitte & Touche LLP,
which provides audit services; Deloitte Consulting
LLP, which provides consulting services; and
Deloitte Tax LLP, which provides tax services.
These entities are separate subsidiaries of
Deloitte LLP. Please see
www.deloitte.com/us/about for a detailed
description of the legal structure of Deloitte LLP
and its subsidiaries.
forbidden words
Certain words and phrases cannot be used in
external communications vehicles because they
indicate legally binding language. (Consult
Forbidden Words Checklist on DeloitteNet for
specific references.)
foreign words
Italicize foreign words or phrases and place a
translation or description in parentheses or
quotation marks. Do not italicize foreign words and
terms if they appear in Websters (e.g., pro bono,
de facto). Do not italicize foreign proper names
(e.g., Oficina del Perrero).
Examples:
The instructions stated to contact the
gerente de oficina (office manager) in the
Madrid office.

OR

The instructions stated to contact the
gerente de oficina, office manager, in the
Madrid office.
fractions
Spell out fractions and use hyphens in text
(e.g., one-third of the people, two-and-a-half times).
A B C D E F G H I J K L M N O P Q R S T U V W X Y Z


Editorial Style Guide | Style and Usage | Revised August 2011 9
function-specific subsidiary (FSS)
Hyphenate function-specific. And although FSS is
in all caps consistent with acronym style, the
phrase should be lowercase when spelled out.
When writing about individuals of the Deloitte U.S.
Firms, include their FSS designation only if their
titles are also mentioned (e.g., Milo Smith, regional
managing partner, Deloitte & Touche LLP). The
general principle is to be more precise in formal
written communications with clients, such as
engagement contracts, and more flexible and less
formal in communications, such as proposals,
marketing materials, and internal communications.
(See also Deloitte, [the] Deloitte U.S. Firms,
footnote, and titles of people.)
It is preferable to simply use Deloitte, unless
naming a business unit, in which case it is
necessary to avoid confusion, when referencing the
type of services provided or listing an individuals
title. Refer to the U.S. Legal Structure FAQs for
more information.
Note: Avoid using the plural form for the
abbreviation FSS. If necessary, use FSSs.
fund-raiser/fund-raising
Should be hyphenated.
G
gender-neutral language
Avoid using his as the pronoun of choice; instead
use his or her, he/she, or reword the sentence
using plurals (e.g., individuals, people,
professionals).
Generation X/Y
Should be capitalized. Abbreviations such as
Gen X and Gen Y are acceptable. Members of
Generation Y are also known as Millennials.
Great Recession
The recession that began in December 2007 and
became the longest and deepest since the Great
Depression of the 1930s.
Green Dot
An element of the Deloitte logo; also refers to a
Deloitte advertising campaign. It is a proper noun
and should be written with initial caps.
groundbreaking
One word.
H
half
Some words beginning with half are hyphenated,
some are two words, and some one word. (Consult
Websters for examples, such as half-dollar, half
shell, and halftone.)
hard copy
Two words.
hashtag
One word. The use of a number sign (#) on a social
networking site to indicate the subject a user is
writing about so that it can be indexed and
accessed in other users feeds. If someone is
writing about the Super Bowl, for example
#superbowl would be an appropriate hashtag. No
space is used between the hashtag and the
accompanying search term.
headcount
One word.
headlines
Sentence case is the global standard and
recommended in all instances, except when its use
may be awkward (e.g., in a series of proper names
or for page titles). In sentence case, only the first
word of the headline is capitalized; all other words
are lowercase. For initial cap style, all words are
capitalized, except prepositions (e.g., of, with),
articles (e.g., a, an, the), and conjunctions
(e.g., and, or). The most important thing is to be
consistent throughout a document, series of slides,
intranet pages, etc. (See also capitalization.)
Examples of sentence case headlines:
A team of great individuals claims success
Creating clarity for the global brand
Examples of acceptable initial cap headlines:
Joe Smith Attends Annual World Meeting
Philadelphia Wins Best Place to Work
Award
In addition, when publishing on DeloitteNet, single
quotation marks in headlines are acceptable
(e.g., ABC World News Features Deloitte).
health care
Two words.
A B C D E F G H I J K L M N O P Q R S T U V W X Y Z



Editorial Style Guide | Style and Usage | Revised August 2011 10
high-tech
Should be hyphenated.
historical periods
Capitalize Bronze Age, the Great Depression, the
Gilded Age (but golden age of capitalism), the
Industrial Revolution, Middle Ages, Renaissance
(but a renaissance in automaking), and the
Roaring 20s. Lowercase colonial period, gold rush,
nuclear age, and space age.
home page
Two words.
hotel
Capitalize as part of a hotels official name.
hotline
One word.
hyperlinks
When creating links, make the relevant content the
hot link. (For more information, visit the My Time
Off area of DeloitteNet instead of Go to My Time
Off. Download the report instead of The report is
available for download here.) (See also click here.)
I
i.e.
Means that is; do not confuse with e.g., which
means for example. Should be set off by
commas.
IM
Shorthand for instant message or instant
messaging, acceptable on second reference.
Sometimes used as a verb, with apostrophe:
IMing, IMd. (See also
abbreviations/acronyms/initialisms.)
imply/infer
Imply is to suggest; infer is to deduce or conclude.
Writers or speakers imply something in their words;
readers or listeners infer something from the words.
(Farming implies early rising. Since he was a
farmer, we inferred that he woke up early.)
Inc.
In general, use a comma before and after Inc.,
unless the companys style is to omit it. (The
president of company XYZ, Inc., was the first
speaker.)
industries
Capitalize the names of Deloitte industry groups
and industry sectors, but lowercase the words
industry, group, and sector. Do not use the term
industry practice in relation to the industry
program.
Examples:
The Technology, Media &
Telecommunications industry group was a
leading sponsor of the Digital Media
Conference.
The Life Sciences sector serves many of
the leading pharmaceutical, biotechnology,
and medical products companies.
in-house
Should be hyphenated. (We have in-house
capabilities. They decided to keep the resources
in-house.)
Integrated Market Offerings (IMO)
Capitalize the formal name and the abbreviation
IMO, as well as the names of specific IMOs.
inter
Most combinations with inter as a prefix are one
word. (Consult Websters for examples, such as
interdepartmental and interorganizational.)
into/in to
into is a preposition used to indicate movement
toward the inside of a place; in to is the adverb in
followed by the preposition to. (Sheila put her
laptop into its case. Roger turned his report in to
his manager.
Internet
Should be capitalized. (See also paths, Web, and
website.)
intranet
Should be lowercase. When referring to intranet
sites (such as those on DeloitteNet), refrain from
referring to them as websites. (Visit the Health &
Fitness site on DeloitteNet.) (See also paths and
website.)
A B C D E F G H I J K L M N O P Q R S T U V W X Y Z



Editorial Style Guide | Style and Usage | Revised August 2011 11
italics
Use italics for titles of magazines, newspapers,
books, newsletters, reports, and other publications.
Use italics for television programs, but put
individual segments or episodes in quotation
marks. Italics are optional for initiatives or key
phrases, such as Easier to do business or To be
the standard of excellence. (See also magazine
titles.)
its/its/their
Its is the possessive of it; its is the contraction for
both it is and it has. For singular entities, use its,
not their. (The company published its annual
report.)
J
Jr./Sr./II
It is not necessary to set off Jr., Sr., II, and the
like with commas. (John Jones Jr. attended the
meeting. Gregory P. Davis II was the speaker.)
Jump to
This phrase pertains to DeloitteNet search
keywords. It should have an uppercase J, a
lowercase t, and quotes around the relevant
material. (For more information, Jump to U.S.
offices on DeloitteNet.)
L

LCSP
Stands for lead client service partner or principal.
Generally advisable to spell out on first reference.
Do not capitalize when used in a generic sense.
Capitalize preceding a name (See also titles of
people and abbreviations/acronyms/initialisms.)

Lead from the Front
A framework for making decisions related to
strategic priorities, business objectives, and
operating practices. It is the foundation used to
focus our organization on what matters most.
Capitalize and italicize the phrase only when
referring to the actual framework, and "LFF" can be
used on second reference. The phrase lead from
the front can be used in a sentence, in lowercase,
if it is not referring directly to the framework. ("The
Town Hall meeting offered a robust discussion
about how Deloitte will lead from the front.") Avoid
the use of bolding, quotations marks, etc. on the
term Lead from the Front within text.
legal entities
Deloitte is the masterbrand but there are several
subsidiaries. Deloitte & Touche USA LLP was
changed to Deloitte LLP. Visit the Legal Entities
section on DeloitteNet for more information. (See
also function-specific subsidiary.)
log in/login/log on/log out/logout
As verbs, they are two words; as nouns or
adjectives, they are one word. (We were unable to
log on to the system. Use the following login
script. The logout screen appeared.)
long
Most combinations with long as a suffix are one
word; if the word is hyphenated in the dictionary or
does not appear in the dictionary, it should be
hyphenated (e.g., daylong, weeklong, monthlong,
yearlong, hour-long).
long-term/long term
Hyphenate only when used as a compound
modifier. (He has a long-term assignment. We
will win in the long term.)
M
macroeconomics
One word.
magazine titles
Italicize them, but do not put the word magazine
in italics if its not part of the publications proper
name (e.g., Deloitte Life magazine, not Deloitte Life
magazine). Use quotation marks for names of
magazine articles and sections. (See also italics.)
meetings/events
The official names of events, meetings,
conferences, programs, symposiums, panel
discussions, etc., should appear in initial caps with
no italics (e.g., 2006 Oil & Gas Conference).
Generic names should be lowercase. (The leaders
held a marketing meeting.) (See also events.)
member firms
When referring to the member firms of Deloitte
Touche Tohmatsu Limited, use DTTL member
A B C D E F G H I J K L M N O P Q R S T U V W X Y Z



Editorial Style Guide | Style and Usage | Revised August 2011 12
firms to avoid confusion with the Deloitte brand in
the United States.
You may use Deloitte [COUNTRY] (e.g., Deloitte
China) rather than the full legal entity name.
microblog
One word. A verb meaning to post short status
updates about yourself or about an event using a
social networking service. The noun and adjective
forms are written as microblogging. (See also
hashtag.)
mid
Some combinations with mid as a prefix are one
word; others are hyphenated. (Consult Websters
for examples, such as mid-Atlantic, mid-30s,
midyear, midcentury, midcareer, midterm, Mideast,
mid-July, mid-1990s or mid-90s, midsize, and
mid-20th century.)
midyear
One word with no hyphen as noun or adjective.
million
Use figures for numbers that precede million:
3 million people, 5 million years, $10 million. For
headlines and charts, it is acceptable to abbreviate
with a capital M next to the number without a
space (e.g., $7M). (See also billion and numbers.)
money
With whole-dollar amounts, do not include the
zeros for cents: $5, not $5.00.
multi
When used as a prefix, most resulting
combinations are one word. (Consult Websters
for examples, such as multifunctional,
multidisciplinary, and multinational.)
N
No. 1
The recommended treatment is the No. 1 team or
we are No. 3 on the list, not number one, #1,
or some other variant.
non
Use one word for most combinations formed with
the prefix non (nonattest, noncash,
noncompliance, noncurrent, nonlocal,
nonregulated), unless a capitalized word follows
(non-Indian).
numbers
The basic rule is to spell out numbers one through
nine; use figures for 10 and above, except when a
number begins a sentence, in which case it should
be spelled out. It is acceptable to mix numerals and
spelled out numbers in the same sentence.
Exceptions: Use figures when referring to credits.
(You will earn 3 credits.) In general, use figures
for percentages e.g., 1 percent, 3 percent
and for billions/millions. (See also ages, billion,
million, percent.)
O
office
Capitalize office when it is part of an agency or
departments formal name (e.g., Office of
Information Management).
off-line/online
Off-line is hyphenated; online is one word.
our/we
The use of our, we, and similar pronouns is
generally acceptable provided that the context is
clear that such words refer to the legal entity or
group of entities that have been clearly defined.
over/more than
Use more than instead of over when referring to
numbers or quantity. (The company has more than
80,000 employees. The company generated more
than $7 billion in revenue.)
A B C D E F G H I J K L M N O P Q R S T U V W X Y Z



Editorial Style Guide | Style and Usage | Revised August 2011 13
P
partner/partnering/partnership
Avoid using these terms when referring to clients or
entities with which the organization might have a
strategic alliance. The word partner has a specific
legal meaning, and we cannot partner with clients
without impairing our independence. Alternatives
(for nonattest clients only) include teamed with
and collaborated with.
paths
Use > with spaces around it to indicate an online
menu navigation path, also known as breadcrumbs
(e.g., DeloitteNet > About Deloitte > Facts &
Figures). (See also Internet, intranet, and website.)
PDA
Abbreviation for personal digital assistant (e.g.,
smart phones). Acceptable in all references,
including first reference.
percent
Spell out the word percent, but it is acceptable to
use a % sign in charts as well as in documents
that contain many references to percentages.
phone numbers
In accordance with the global standard, use spaces
as separators, not hyphens or periods and +1 for
phone numbers in the United States
(e.g., +1 212 674 0000).
plurals
To form plurals of figures, use s without an
apostrophe (e.g., 6s and 7s, 747s). For plurals of
single letters, add s (e.g., mind your ps and qs).
For plurals made up of two or more capital letters,
add s only (e.g., ABCs, FAQs).
podcast
One word beginning with a lowercase p unless it
begins a sentence or is part of a proper name.
prefixes
Many combinations beginning with prefixes are one
word. (Consult Websters for examples, such as
antebellum, antihero, coauthor, coeditor,
cyberstore, infrastructure, microeconomics,
multifunctional, nonviolent, overmagnified,
postmodern, prewar [but pre-engagement,
post-engagement], reunify, semiannual,
socioeconomic, substandard, and underemployed.)
professional(s)
The preferred term to refer to people who work at
Deloitte member firms. Avoid the words staff,
employees, and personnel.

program
Capitalize program when its part of a formal name
(e.g., the Global Mobility Program or Emerging
Leaders Development Program) but lowercase
when used generally (e.g., changes to the
program include).
Q
Q&A
Capitalize both letters and dont use a space
around the ampersand.
R
re
Most combinations formed with the prefix re are
one word. (Consult Websters for examples, such
as reincorporate and reprivatize.)
recordkeeping
One word.
regard/regards
Use with regard to or in regard to when
referencing a topic (as within the text of a business
letter). Regards means friendly greeting (e.g.,
Regards, Stephanie [at the close of a message]).
region
Lowercase the word in formulations such as the
Northeast region.
A B C D E F G H I J K L M N O P Q R S T U V W X Y Z



Editorial Style Guide | Style and Usage | Revised August 2011 14
relationship
Should be lowercase, even when used with a client
name (e.g., relationship client XYZ). Do not
hyphenate nonrelationship.
revenue/revenues
It is preferable to use revenue. Note: Defer to client
preferences when appropriate.
rollout/roll out
As a noun, it is one word; as a verb, it is two words.
(The rollout was originally planned for October.
We will roll out the new strategy in August.)
rollover/roll over
As a noun, it is one word; as a verb, it is two words.
(He decided that an IRA rollover was the best
option. They recommend that you roll over your
retirement plan money to another type of fund.)
roundup/round up
As a noun, it is one word; as a verb, it is two words.
(The ranch held a cattle roundup. The cowboys
left to round up the cattle.)
RSS
Shorthand for Really Simple Syndication. A
protocol for subscribing to and distributing feeds
that notify people of new entries on news sites,
blogs, podcasts, or other online information
sources. RSS or RSS feed are acceptable in all
references.
RSVP
Use capital letters, and avoid writing please
RSVP because this French abbreviation means
please reply.
S
seasons
Should be lowercase fall, winter, spring,
summer. (The new project will begin in the
spring.)
Securities and Exchange Commission
Spell out and; do not use an ampersand. The
initialism SEC is acceptable on second reference if
spelled out on the first reference. (See also
abbreviations/acronyms/initialisms.)
service areas/service lines
Capitalize the names of Deloitte service areas and
service lines (e.g., Corporate Governance, Human
Capital, Merger & Acquisition Services, Transfer
Pricing, Valuation Services).
SharePoint
A family of software products developed by
Microsoft. Written as one word with a capital P.
smart phone
An advanced cell phone that allows for email, Web
browsing, and downloadable applications.
social media
Online tools that people use to connect with one
another, including social networks.
spin-off/spin off
As a noun, it is hyphenated; as a verb, it is two
words. (The company negotiated a spin-off of its
subsidiaries. We plan to spin off the company.)
state names
Spell out state names when they stand alone.
When a state name follows a city name, use the
U.S. Postal Service abbreviations (CA, IL).
Capitalize State when referring to an entity (e.g.,
the laws of the State of Illinois). Lowercase when
referring to a location. (In the state of New York,
Buffalo is the second-largest city.) (See also city
names.)
Exception: Unless followed by a ZIP code, spell out
state names in AERS documents to eliminate risk
of noncompliance with SEC filing rules.
strategy
Capitalize when referring to U.S. Strategy 2010,
but lowercase in all other uses (e.g., people
strategy, tax strategy). The strategy elements
such as vision, values, strategic choices, statement
of strategy, and strategic objectives should not
be capitalized, except in headlines or slide titles.
surveys
Lowercase generic names of surveys, but
capitalize formal names. (The results of the
companywide people survey look favorable. More
people completed the 2007 Talent Survey.)
A B C D E F G H I J K L M N O P Q R S T U V W X Y Z


Editorial Style Guide | Style and Usage | Revised August 2011 15
T
that/which
That is used with essential clauses: The project
that he worked on was completed on time. Which
introduces a nonessential clause that adds
information without changing the meaning; which
clauses are preceded by a comma or set off by
commas The project, which was very complex,
was completed on time.
time of day
In general, use the style 2 p.m., 4:30 p.m., etc.
Avoid the use of 12 noon or 12 midnight; midnight
or noon will suffice.
time zones
Abbreviations of time zones are acceptable on first
reference (e.g., EDT, PST, IST). When spelled out,
time zones should be capitalized (e.g., Eastern
Daylight Time, Pacific Standard Time, Central
Daylight Time, India Standard Time). Lowercase all
but the region in short forms (e.g., Eastern time
zone, Eastern time).
titles of people
Capitalize proper titles when they precede a name
in text; lowercase them following a name
(e.g., Chief Financial Officer Blair Johnson; Blair
Johnson, chief financial officer; Regional Managing
Partner John Smith; John Smith, regional
managing partner).
Note: If it is preferable to capitalize a title, move the
title to the front of the persons name.
For business materials (e.g., business cards and
personalized letterhead), titles may be capitalized.
Exception: Do not capitalize references to levels or
roles such as partner, principal, director, senior
manager, or manager before or after a name
(e.g., Denver partner Jane Smith; Jane Smith,
partner in the Denver office). (See also Deloitte and
function-specific subsidiaries.)
toll-free number
Should be hyphenated.
toward
The preferred usage is toward, not towards.
traveled/travelled
The preferred spelling is with one l.
Twitter
Proper noun referring to a message-distribution
system that allows users to post messages of up to
140 characters and/or photos. A Twitter message
is known as a tweet. The verb is to tweet, tweeted.
U
un
Websters has a list of approximately 1,000 words
that begin with the prefix un. From unabraded to
unyoung, all are unhyphenated.
under
Most combinations formed with the prefix under are
one word. (Consult Websters for examples, such
as underemployed, underpaid, and
underregulated.)
underscore
Avoid using an underscore for emphasis, especially
in online writing; there are other typographical ways
to emphasize (such as bold or italics), and
underlining usually indicates a hypertext link.
under way
Two words when used as an adverb. (The United
Way campaign is under way.)
United Kingdom/UK
Do not use periods for UK.
United States/U.S./USA
While it is preferable to spell out United States in
the first usage, a mix of these formulations is
acceptable. When used as a noun, spell out United
States; when used as an adjective, abbreviate U.S.
and use periods; do not use periods for USA.
Examples:
She works at one of the leading
professional services organizations in the
United States.
He is collecting information on U.S.
demographics.
More tourists come to the USA every year.
A B C D E F G H I J K L M N O P Q R S T U V W X Y Z


Editorial Style Guide | Style and Usage | Revised August 2011 16
up
In general, no hyphens are used when up is a
prefix, but sometimes they are when up is a
suffix. (Consult Websters for examples, such as
upend, upgrade, upstate, uptown, checkup,
cleanup, close-up, mock-up, push-up, roundup,
and shape-up.)
upward
The preferred usage is upward, not upwards.
use/utilize
The preferred word is use. (Hundreds of
employees use flexible work arrangements.)
V
values
Lowercase the values of the U.S. Firms. (They
demonstrated the value of integrity.)
vision
Lowercase. (The global vision is to be the
standard of excellence.)
voicemail
One word.
W
Web
This is short for World Wide Web, which should
have initial caps. (See also Internet.)
webcast/webinar
One word, lowercase w.
Web conference
Two words, uppercase W.
website
One word, lowercase w. (See also Internet,
intranet, paths, and Web.)
who/whom
Who is used when referring to the subject of a
sentence; whom is used when referring to the
object or when governed by a preposition. (I wish I
knew who wrote it. Whom should I see when I
arrive? We know whom to approach to help us
find the answer.)
whos/whose
Whos is a contraction; whose indicates
possession. If you can replace the word with who
is or who has, use whos. If not, use whose.
(Whos going to the meeting? Whos already
left? They dont know whose computer that is.
Whose team are you on?)
work
Many combinations formed with the prefix work
are one word, but some are two words or
hyphenated. (Consult Websters for examples,
such as workforce, work flow, workplace, work
papers, and work-around.)
world-class
Should be hyphenated when used as an adjective
(e.g., a world-class team).
Y
year-end
Hyphenate as a noun or adjective. (Results will be
ready at year-end. Year-end results are in.) See
also midyear.)
YouTube
One word. Note interior capitalization in this Google
trademark.
Z
ZIP code
Use all caps for ZIP; lowercase the word code.

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z



Editorial Style Guide | Quick Reference Guide | Revised August 2011 17
Editorial Style Quick Reference Guide
This quick reference guide contains excerpts from the U.S. Editorial Style Guide that focus specifically on
some of the most common style and usage questions in communications for Deloitte.
abbreviations/acronyms/initialisms
Spell out the full phrase on first reference and put
the abbreviation in parentheses, unless it is
commonly known to your specific audience
(e.g., AERS). If there is no second reference, no
need to use an acronym. When acronyms or
abbreviations are placed in parentheses, quotation
marks are not necessary, except when using
shorthand terms that will replace another term,
usually language required for legal purposes, e.g.,
Deloitte FAS. (Consult acronym glossary on
DeloitteNet for specific references.)
Examples:
Acronym: The Financial Accounting
Standards Board (FASB) is the
organization responsible for establishing
the standards for financial accounting and
reporting in the United States.
Initialism: Pacific Gas & Electric (PG&E)
was one of the recent client wins.
Abbreviation: They invested in XYZ Cash
Management Fund (the Fund).
capitalization
Capitalization should be reserved for proper names
(e.g., The Deloitte Film Festival) and for Deloitte
departments and businesses, including the
services, industries, and methodologies of the
function-specific subsidiaries. Avoid capitalizing
concepts, ideas, issues, etc. (Unnecessary
capitalization would be: Our Values and Strategy
create a foundation for success. He talked about
the Mission and Vision.) Dont capitalize generic
words such as practice, team, group, and
department (e.g., Marketing department, HR group,
Tax practice), but do capitalize if part of a title.
Capitalize the full names of agencies, associations,
committees, etc., on first reference, but lowercase
the generic term on second reference (e.g., U.S.
Department of Labor, the department; National
Mentoring Committee, the committee). The proper
names of individual courses and conferences
should be capitalized but not placed in quotation
marks.
(See also individual entries throughout, such as
headlines and titles of people, for further
capitalization guidance.)
events/meetings
The official names of events, meetings,
conferences, programs, symposiums, panel
discussions, etc., should appear in initial caps
(e.g., 2007 Oil & Gas Conference). Generic names
should be lowercase. (The leaders held a
marketing meeting.)
headlines
Sentence case is the global standard and
recommended in all instances, except when its use
may be awkward (e.g., in a series of proper names
or for page titles). In sentence case, only the first
word of the headline is capitalized; all other words
are lowercase. For initial cap style, all words are
capitalized, except prepositions (e.g., of, with),
articles (e.g., a, an, the), and conjunctions
(e.g., and, or). The most important thing is to be
consistent throughout a document, series of slides,
intranet pages, etc.
Examples of sentence case headlines:
A team of great individuals claims success
Creating clarity for the global brand

Examples of acceptable initial cap headlines:
Joe Smith Attends Annual World Meeting
Philadelphia Wins Best Place to Work
Award
In addition, when publishing on DeloitteNet, single
quotation marks in headlines are acceptable
(e.g., ABC World News Features Deloitte).
industries
Capitalize the names of Deloitte industry groups
and industry sectors, but lowercase the words
industry, group, and sector. Do not use the term
industry practice in relation to the industry
program.
Examples:
The Technology, Media &
Telecommunications industry group was a
leading sponsor of the Digital Media
Conference.
The Life Sciences sector serves many of
the leading pharmaceutical, biotechnology,
and medical products companies.


Editorial Style Guide | Quick Reference Guide | Revised August 2011 18
region
Lowercase the word in formulations such as the
Northeast region.
service areas/service lines
Capitalize the names of Deloitte service areas and
service lines (e.g., Corporate Governance, Human
Capital, Merger & Acquisition Services, Transfer
Pricing, Valuation Services).
strategy
Capitalize when referring to U.S. Strategy 2010,
but lowercase in all other uses (e.g., people
strategy, tax strategy). The strategy elements
such as vision, values, strategic choices, statement
of strategy, and strategic objectives should not
be capitalized, except in headlines/slide titles.
titles of people
Capitalize proper titles when they precede a name
in text; lowercase them following a name
(e.g., Chief Financial Officer Blair Johnson; Blair
Johnson, chief financial officer; Regional Managing
Partner John Smith; John Smith, regional
managing partner).
Note: If it is preferable to capitalize a title, move the
title to the front of the persons name.
For business materials (e.g., business cards and
personalized letterhead), titles may be capitalized.
Exception: Do not capitalize references to levels or
roles such as partner, principal, director, senior
manager, or manager before or after a name
(e.g., Denver partner Jane Smith; Jane Smith,
partner in the Denver office). (See also Deloitte,
firm, function-specific subsidiaries.)

Deloitte
Deloitte is an abbreviation for the Deloitte U.S.
Firms masterbrand and refers to Deloitte LLP and
its subsidiaries. In the United States, Deloitte LLP
is the member firm of Deloitte Touche Tohmatsu
Limited (DTTL). Like DTTL, Deloitte LLP does not
provide services to clients. Instead, services are
primarily provided by the subsidiaries of Deloitte
LLP, including: Deloitte & Touche LLP, Deloitte Tax
LLP, Deloitte Consulting LLP, and Deloitte
Financial Advisory Services LLP.
Deloitte may be used to refer to Deloitte LLP or a
specific function-specific subsidiary (FSS) or
several FSSs as long as the proper footnote is
used. When someone uses Deloitte in a quote that
appears in written text, it is necessary to use the
footnote at the bottom of the first page on which it
is mentioned.
For more information on how and when to use
Deloitte, refer to Guidance on using the
Deloitte masterbrand found on DeloitteNet or visit
www.deloitte.com/us/about for a detailed
description of the legal structure of Deloitte LLP
and its subsidiaries.

Deloitte Touche Tohmatsu Limited (DTTL)
Refer to the Deloitte Touche Tohmatsu Limited
language and style guide for details on using DTTL
language in a legal context.
From a marketing, communications, and brand
perspective, please be aware that the standard
legal description that appears on all materials
produced for internal or external distribution was
revised in 2010. This new "Deloitte refers to"
language now references DTTL is as follows:
Deloitte refers to one or more of Deloitte Touche
Tohmatsu Limited, a UK private company limited
by guarantee, and its network of member firms,
each of which is a legally separate and
independent entity. Please see
www.deloitte.com/about for a detailed description
of the legal structure of Deloitte Touche Tohmatsu
Limited and its member firms. Please see
www.deloitte.com/us/about for a detailed
description of the legal structure of Deloitte LLP
and its subsidiaries. Certain services may not be
available to attest clients under the rules and
regulations of public accounting.
[the] Deloitte U.S. Firms
In formal communications to clients and Deloitte
professionals, this is one of the acceptable
shorthand terms for the collective reference to
Deloitte LLP and its subsidiaries. Deloitte U.S.
Entities is also an acceptable term. Capitalize the
F in Firms. Refer to the U.S. Legal Structure
FAQs for more information on shorthand terms.
Note: The term Deloitte U.S. Firms is plural.
(The Deloitte U.S. Firms are pleased to announce
changes to benefits.)

Editorial Style Guide | Quick Reference Guide | Revised August 2011 19
footnote
Footnotes are required when using the Deloitte
brand name in marketing internal and external
materials. The footnote is customized based on the
services referenced.
function-specific subsidiary (FSS)
Hyphenate function-specific, and although FSS is
in all caps, consistent with acronym style, the
phrase should be lowercase when spelled out.
When writing about individuals of the Deloitte U.S.
Firms, include their FSS designation only if their
titles are also mentioned (e.g., Milo Smith, regional
managing partner, Deloitte & Touche LLP). The
general principle is to be more precise in formal
written communications with clients, such as
engagement contracts, and more flexible and less
formal in communications such as proposals,
marketing materials, and internal communications.
It is preferable to simply use Deloitte unless
naming a business unit in which case it is
necessary to avoid confusion, when referencing the
type of services provided or listing an individuals
title. Refer to the U.S. Legal Structure FAQs for
more information.
Note: Avoid using the plural form for the
abbreviation FSS. If necessary, use FSSs.
our/we
The use of our, we, and similar pronouns is
generally acceptable provided that the context is
clear that such words refer to the legal entity or
group of entities that have been clearly defined.

Note: For more information on these terms and
other matters relating to the Deloitte brand (e.g.
footnote), visit the Brand and Reputation pages of
DeloitteNet.



























About Deloitte
Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network of member rms,
each of which is a legally separate and independent entity. Please see www.deloitte.com/about for a detailed description of the legal structure of
Deloitte Touche Tohmatsu Limited and its member rms. Please see www.deloitte.com/us/about for a detailed description of the legal structure of
Deloitte LLP and its subsidiaries. Certain services may not be available to attest clients under the rules and regulations of public accounting.
Copyright 2011Deloitte Development LLC. All rights reserved.
Member of Deloitte Touche Tohmatsu Limited