1. Corporate Learning in 2016
Ten trends
shaping the
future
Josh Bersin
Principal, Bersin by Deloitte
February, 2016

2. Corporate Learning in 2016
The ten trends shaping learning for 2016
The New World of Work: Learning at the Center
1. Economics: The Learning Curve is the Earning Curve
2. Growth of Corporate L&D: Faster than Ever
3. Shift in the Learning Mix: Content and Curation as King
4. Managing Content: Today’s New Challenge
5. Design Thinking: Triumph of Experience over Instruction
6. 21st Century Career Management: A New Opportunity
7. Leadership Rewired: Rethink Leadership Strategy
8. Modernizing L&D: Transformation of the Function
9. Training Measurement: Shift toward People Analytics
10. The New CLO: Chief Culture, Change, and Career Officer

3. Culture and engagement
Leadership gaps
Learning and development
HR Skills and capability
87%
86%
86%
80%
Workforce capability
Performance management
HR and people analytics
Simplifying work
Machines as talent
People data everywhere
71%
57%
52%
80%
75%
75%
% VERY
IMPORTANT
50%
51%
40%
39%
35%
34%
29%
26%
20%
14%
2015 Deloitte Human Capital Trends
Importance of trends to business

4. “Our candidates
today are not looking
for a career…
They’re looking for
an experience.”
Careers have changed and so have people

5. Surveyed Millennials also …
60% think
7 months of work
means they’re “loyal”
2/3 want to be “creative”
at work in their job
80% want to give
performance
appraisals to the boss
Their “team mates”
are the most important
people at work
Expect feedback
weekly and
progression
annually

6. Average
3.1
What are these
companies doing?
Glassdoor ratings of employer recommendations — 200,000+ respondents
Engagement appears to be a global challenge

7. Culture, value, leadership, and career (The Big Four)
The issues that matter to employees
0.00
0.12
0.13
0.22
0.28
0.30
0.00 0.05 0.10 0.15 0.20 0.25 0.30 0.35
Year founded (age)
Compensation & benefits
Work life balance
Career opportunities
Senior leadership
Culture and values
Correlation of employment factors to glassdoor recommendations as place to work
Culture and leadership are 3X more important
than salary in your employment brand.
Career development and learning are almost
2X more important than comp, benefits,
and work environment.

8. Training is key to Millennial engagement
Millennials are desperate for development
6%
6%
8%
14%
19%
22%
0% 5% 10% 15% 20% 25%
Greater vacation allowance
Retirement funding
Free private healthcare
Cash bonuses
Flexible working hours
Training and development
The alliance: Millennials in the workforce
For Millennials, “Training and development” is the most coveted job benefit
Source: KPCB
Percent indicating job benefit in first place

9. Sources: Deloitte Human Capital Trends 2014 and 2015
The overwhelmed employee
The “average” US worker now
spends 25% of their day
reading or answering emails
Fewer than 16% of companies have
a program to “simplify work” or help
employees deal with stress.
More than 80% of all
companies rate their business
“highly complex” or “complex”
for employees.
The average mobile
phone user checks their
device 150 times a day.
The “average” US worker works
47 hours and 49% work 50 hours
or more per week, with 20% at
60+ hours per week
40% of the US population believes
it is impossible to succeed at work
and have a balanced family life.

10. Productivity is suffering — is technology helping?
US productivity last ten years
1 billion
smartphones
i-Phone
launched
100 million
Twitter users

11. Performance management
The process is broken
Only 12% of companies believe their
existing performance management
process is “worth the time put into it.”
— Deloitte Human Capital Trends 2015

12. We are here
The industrial
corporation
Hierarchical
leadership
Collaborative
management
Networks
of teams
<1950s 1960s-80s Today1990s
Andrew Carnegie
Henry Ford
Netflix, Google,
Facebook, Amazon
Jack Welch
Peter Drucker
Howard Schulz
Steve Jobs
Profit, growth,
financial engineering
Customer service,
employees as leaders
Mission, purpose,
sustainability
Operational
efficiency
2020
Purpose,meaning,
andempowerment?
Industrial age
people as workers
Management by
objective
Servant leadership
work together
Empower the
team
The corporation
is king
The executives
are king
The teams and
team leaders are kings
The people are
king(s)
Historic perspective on performance and management
The evolution of management thinking

13. Trend 1: Economics
The learning curve is the
earning curve

14. Why skills matter so much
Shift to a service and IP-based economy

15. The economics of learning
Income inequality drives demand
Top 1%
8% of wealth
Bottom
50%
18% of wealth
US economy in 1980
Levelofearnings
Top 1%
20% of wealth
Bottom
50%
12% of wealth
US economy in 2012
Levelofearnings

16. “Over 300 years of economic history,
the principal and most enduring
mechanism for distribution of wealth
and reduction in inequality is the
diffusion of skills and knowledge.”
Why learning is so important to employees
The learning curve is the earning curve

17. 1975 2014
“In 2015, only 50 percent of college graduates were
working in the field they studied and over a third
indicated they would have chosen a different major.
Nearly 40 percent of college graduates believed that
their school did not prepare them well for employment.”
— GSV 2020 Report
“By 2020, India is expected to have more college
graduates (200 million) than the entire US Workforce.”
—GSV 2020 Report
Education leads to employment
US education falling short

18. Trend 2: Growth of
Corporate L&D
Faster than ever

19. L&D spending has grown in double digits for
four years in a row
Leadership development spending grew by
14% YTY in 2014, highest growth in decade
Learning technology (LMS) spending grew by
21% in 2014, representing a major “technology
replacement” cycle beginning
More than $6.4 billion of financing invested in
education and training companies in 2015 (up
from 3.2 Billion in 2011)
The corporate learning market
A hot growth marketplace

20. Consumerization of education has arrived
MOOCs are explosive
400+ universities. 2,400+ courses.
16-18 million students.
Harvard has an in-house course production studio with over 50 staff, including
specialists in instructional design, production, research, technical operations,
and program support

21. 35 Million people have enrolled in
MOOCs in the last four years, with 2015
enrollments doubling 2014
Self-authored video (ie. Snapchat) is now
>55% of all internet traffic (KP Internet
Trends 12/2015)
India alone is estimated to be a $3-4 billion
market for corporate learning and MOOCs
Expert and user authored video is taking over
Explosive growth in video content

22. 12%
6%
26%
13%
Using MOOCs Advanced media (video, gaming,
mobile)
2015 2016
110%
Growth 130%
Growth
Companies rapidly maturing their approaches
(% of companies rating their practices “excellent”)
Source: Deloitte Global Human Capital Trends 2016, n=7,000
Digital content everywhere
Companies are adopting MOOCs and video

23. Trend 3: Shift in the
learning mix
Content and curation
as king

24. 77%
53%
32%
4%
6%
13%
10%
15%
26%
4%
14%
15%
5%
10%
13%
2009
2012
2015
ILT
Virtual ILT
Online self-study
On the Job
Collaboration
ILT shrinking in volume,
growing in importance
Online and collaborative
learning Is finally working
OTJ and apprenticeship
is growing rapidly
Today only 16% of L&D spending is allocated to instructor
delivery, vs. 21% in 2011 and 33% in 2006”
Bersin Corporate Learning Factbook® 2015
Shifting resources away from ILT, toward online and on the job
Huge shift in content strategy

25. 3%
4%
8%
14%
28%
33%
36%
60%
0% 10% 20% 30% 40% 50% 60% 70%
Corporate documentation
User generated materials
Formal training - outside provider
Peers, friends, personal networks
Formal training - company provided
Coaching by supervisor
On the job mentoring, projects, rotation
On the job experience
Which learning approaches drive the greatest business value in your organization?
Informal learning
Managers expect on-the-job learning
© Bersin & Associates, High-Impact Learning Practices® n=1,100, www.bersin.com/hilp

26. Cheesecake Factory
Video expert authored learning

27. Adaptive learning platforms
Emergence of adaptive learning

28. Spaced learning, gaming, and adaptive learning
Game based safety training
Walmart associates log into the system daily and spend a
couple of minutes receiving safety culture content, often in
the form of questions.
The system provides instant feedback, so associates know
which questions they get right and where they need
improvement.
The system also shows associates how they measure up
against their peers.
The next time associates log in, the system remembers their
responses and asks questions to reinforce information they
know, to ensure learning progresses, behaviors improve and
associates don’t forget what they learned previously.
58% improvement in safety measures in the first year.

29. # Top 22 best practices Impact Area
1 Coaching: formal or well established coaching programs for employees. 48% Performance management
2 Consolidating staffing requirements across the organization 42% Sourcing and recruiting
3 Ability of current workforce planning process to identify current and future talent gaps 38% Workforce planning
4 Competencies maintained through annual maintenance process 34% Competency management
5 Staffing metrics: measuring time to hire, cost to hire, and quality of hire 33% Sourcing and recruiting
6 Cascading goals: aligning goals to manager or corporate goals 33% Performance management
7 Development planning: creating consistent development plans across the organization 33% Performance management
8 Establishing goals: establishing clear and measurable goals for all employees in organization 32% Performance management
9 Job functional competencies well established and used throughout the organization 32% Competency management
10 Competencies used in recruiting process for assessment and interviewing 32% Competency management
11 Managed recruiting process: carefully monitoring and tracking interview process 31% Sourcing and recruiting
12 Assessing performance: delivering an annual performance appraisal and evaluation 30% Performance management
13 Internal sourcing: internal job postings, career planning, and promotion to recruit from within 29% Sourcing and recruiting
14 Leadership competencies well established and used across the organization 29% Competency management
15 Performance based compensation: consistently linking compensation to performance ratings 27% Performance management
16 Competencies used in performance management for assessment, review, and development 27% Performance management
17 Developmental training: training tied to developmental goals of individuals & organization 27% Learning and development
18 Competencies used in leadership development programs for training 24% Competency management
19 Pre-hire assessment: assessing candidates against competencies for a position 23% Competency management
20 Employer brand: using web, collateral, and marketing to position well for recruiting 22% Sourcing and recruiting
21 University recruiting: working with educational institutions to obtain qualified candidates 22% Sourcing and recruiting
22 Maturity level of leadership development: Strategic Leadership Development (level 4) 21% Leadership development
Bersin & Associates
High-Impact Talent
Management, 2007
Coaching is the process most
highly correlated with impact.
Coaching and development model
Data proves coaching pays off

30. Many companies are desperately looking for ways to build
leaders from Millennials
Mentors and mentor programs are often among the
hottest programs to build new leadership
When asked “how would you like to learn to lead,” more
than 60% of Millennials surveyed say “I’d like a mentor.”
Salesforce found that 95% of leaders who have mentors
were promoted within 18 months
What millennials likely want (and need)
The mentor next door

31. 12%
15%
26%
24%
Collaboration with educational
institutions
Apprenticeship programs
2015 2016
60%
growth
120%
growth
Rapid rise in programs to build new career skills (Nursing, Technology, IT)
Need for new career management
Apprenticeship programs

32. Money + videp = today
Mobile, video learning changing LMS market

33. Trend 4: Managing Content
Today’s new challenge

34. Blogs
Ratings
Mentoring
Wiki’s
Video
Podcasts
Discussion
boards
Social networking
Tagging
Micro-blogs
Virtual worlds
Stretch assignments
Communities
of practice
Collaboration
Search
Simulations
Surveys
Whitepapers
Case studies
Articles
Visual aids
Presentations
Books
Corp websites
Manuals
Performance support
Product
demonstrations
Instructions
Observations
Journaling
Standard
operating
procedures Newsletters
Corporate
communications
Marketing
collateral
Business process
documentation
Programs
Role playing
Classroom Conferences
eLearning
Coaching
Webinars
Lunch ‘n learns
Chalk talks
Onboarding
Debates
Consulting
Lectures
Experiments
Labs
Teaching
Courses
Workshops
Interviews
Feedback
Mistakes
Successes
Job rotations
Peers
Project post-mortems
Meetings
Role models
Job shadows
After action
reviews
Customer data
Goals
Play
Conversations
Dialogue
Reports Memos
Appraisals
Business performance data
CRM records
Proposals
Content explosion

35. 80% of utilization use 1% of the
learning programs
The “Long Tail” of content usage in training
People cannot absorb all we give them
Typical learning portfolio: Lots of waste

37. Run the business WIN in the market
Custom
to you
Off the
shelf
IT Training
Desktop Skills
General Management Skills
Project Management
Sales Techniques
Customer Service Techniques
ERP Rollout
Call Center Application Training
Product Introduction
Your secret sauce
Business critical
Skills, competencies,
and processes for
your company
40%
10% 20%
30%
Focus here
Outsource
Training Investment Model®
“The Blended Learning Book,” by Josh Bersin
Training investment model
Need for portfolio analysis

38. Dell-EMC
A modern learning architecture

39. Emergence of “self-discovery” platforms
for learning
New platforms to curate content
Let the learners decide

40. Trend 5: Design thinking
Triumph of experience over
instruction

41. Design thinking comes to HR

42. Learning and engagement merge
Telstra, Nike, Bank of America, Decker’s Brands

43. CommonWealth Bank of Australia — Sidekick Project

44. Trend 6: 21st Century
career management
A new opportunity

45. Careers today are different
21st Century careers: No longer for life
People change jobs: average tenure at work is <4 years
Part time and contingent: “Uberization of Work:
• 55 Million people (32%) in the US work part-time, contingent, or as
contractors
Skilled workers in high demand:
• 30% of Tech workers believe they could get a better job within 60 days if
they looked (Dice)
This means:
• Without a facilitated talent mobility strategy good people will likely leave
• Alumni networks, external mentoring, job rotation inside and outside the
company are all important today

46. Career development means
upward progression
Career development means
growth through new experiences
New positions
are offered to me when I am ready
I seek out and assess myself
against new positions and jobs
Development funding focuses
on senior leaders
Development funding is applied to
all roles and functions
My manager decides
when I am ready for a new position
I decide when I’m ready to move, with
support from the organization.
My manager helps me with career
when he or she has time
My manager, mentor, and others
help me find job opportunities
Taking a new assignment can be risky if I
fail or the project fails
Moving to new positions is respected and
considered key to everyone’s growth
Career management today
Building the new career

47. Desired
competencies
(knowledge,
behavior,
skills)
Open positions &
opportunities
Individual
needs/desires
Vision
Strategic
initiatives
Desired
business
outcomes
Values
Mission
Organization
needs
Mobility
Strengths
Development
needs
Career
aspirations
Annual goals
Succession
management
Career
development
Individual
Development
Plan (IDP)
Strategic
competencies
Workforce
planning
Performance
management
Development
planning
A method for bringing the talent system together
The talent mobility formula

48. Back office, operational, contingent employees
Top
Management
Senior management
First line management
SMES
(Consultants)
Senior specialists
Functional specialists/front-line employees
Middle management
Career management
The traditional view

49. Back office, operational, contingent employees
Top
Management
Senior management
First line management
SMES
(Consultants)
Senior specialists
Functional specialists/front-line employees
Middle management
Career management
The reality
Contract
hire
Job
intern
Developmental
assignment
Lateral
promotion
Stretch
assignment
External
assignment
Upward
promotion
Lateral
assignment
New
assignment
Part time
loan
New
candidate
New
leader
Exec
succession

50. Open job descriptions,
levels, and job demands
Job assessments online
for self-assessment and
development
Professional career
counselors in HR
Career explorer tools
are available for all
employees
Wide variety of online
learning for technical,
professional, and
managerial growth
Apprenticeship model
adopted internally
Cross functional
projects are valued as
development
Line / Staff / Line / Staff
transitions are valued
and managed carefully
Development includes
industry, company, and
functional training
Career Resource
Center available
All external positions
are posted internally
Internal candidates
given fair or preference
to external
“Job rotation” programs
into and out of
functions are valued
Specialist roles are
valued, rewarded,
celebrated
Storytelling celebrating
career paths of varied
types
“HIPO” programs are
not sacrosanct as the
only way to get ahead
Clear and agile goal
setting
Managers rewarded for
“talent production” not only
“talent consumption”
Managers measured by
engagement and
progression of team
Learning funded and
valued by top
management
Tolerance of failure
without blaming the
people
“Career Advisor” or
“sponsor” separate
from manager
Return guaranteed
for risky
assignments
Network building
rewarded for
progression and
leadership
Managers rewarded for
coaching and
development
Design thinking about
lifecycle of employee in
a role for first 2 years
Onboarding and
performance support
valued part of manager
and L&D role
Professional Ladder
separate from
Management Ladder
Rewards for New
Assignments and
stretch assignments
Inclusive culture
enables anyone to take
any job
Making mistakes is
valued as learning and
discussed openly
Tolerance of staff who are
“incompetent” and
new at job
Promotions and Salary
Increases for Non-
Management Jobs
Meritocracy as culture
of reward and growth
PM process focuses on
development and
coaching
All jobs defined
around similar
competency model
Active mentoring
program with internal
and external mentors
Mentoring is valued,
institutionalized, rewarded,
and mentor development
programs exist
Multi-year management
or career development
programs exist and are
honored
Social and video
sharing tools are used
for learning
Job Seeking Career Advice Management Culture
L&D and Talent Mgt. Job Transition Culture and Reward Systems
Career management in the digital age
New culture of management

51. • Identify career
goals
• Maintain profiles
• Demonstrate
values
• Socialize
interests
• Create internal
network
• Share
specializations
Employee
• Define job
profiles
• Provide
coaching
• Assess potential
• Identify
development
opportunities
• Provide candid
feedback
• Share talent
openly
Manager
• Provide tools &
resources
• Develop career
models
• Facilitate
process
• Offer career
coaching
• Offer Career
development
training
• Integrate with
talent mgmt
HR
• Develop
Infrastructure —
process,
technology,
people
• Create culture
of mobility
• Communicate
expectations
• Create
transparent
marketplace
Company
Only 11% of companies surveyed have a clear strategy for career development
Talent mobility takes a complete commitment

52. Career explorer
Career portal
Employee profile
Job assessments
Improve employee mobility
New tools and approaches

53. Fuel50
Example of career management solution
Results
After a 3 month program, the following
was achieved:
50% reduction in voluntary attrition
46% strongly agree with Transcom
cares about my career (compared to
29% in April)
16% reduction in involuntary attrition
Absenteeism decreased from 16.12%
to 12.13%
93% would recommend Transcom as
employer (an increase from 86.6%)
76% have had a career conversation
with their team leader within the last
week (compared to 43% in April)

54. Innovative approach to development
Pushing employees to learn

55. Trend 7: Leadership
Rewired
Rethink leadership strategy

56. Percent of companies rating
leadership “important” jumped
from 87% in 2015 to 89% in
2016.
Percent of companies rating the
problem “urgent” jumped from
51% to 57% from 2015 to 2016.
The problem is getting more urgent Yet progress is uneven and inconsistent
61% of companies are revamping
or just revamped their leadership
program in the last year and 30%
are doing it this year.
Yet 38% have no plans and 21%
have no leadership development
programs at all.
Deloitte Global Human Capital Trends
Leadership trends in 2016
Deloitte 2016 Human Capital Trends n=7,000

57. Inconsistent Management Training
Content Available • No Development Process • Benefit to Employees
Level 1
Structured Leadership Training
Core Competencies • Well-Defined Curriculum • Developing Individuals
Level 2
Focused Leadership Development
Culture-Setting • Future-Focused • Developing Organization
Level 3
Strategic Leadership Development
Championed by Executives • Talent Management Integration
Level 4
BersinbyDeloitte
25%
38%
28%
10%
Leadership rewired
Why is the leadership market so broken?

58. Inconsistent investment
Level 4 companies spend 4X level 1

59. 8%
15%
9%
6%
13%
20%
15%
7%
Global skills and experiences in leadership
program
Leadership programs for all levels (new, mid-
level, senior)
Experiential leadership programs
Targeted Millennial leadership programs
2016 2015
Maturity growth in global and experiential programs,
but not enough focus on Millennials
(% companies who are “excellent” at these areas)
Deloitte Global Human Capital Trends 2016, n=7,000
70%
of Millennials
tell us they are
receiving no
leadership
development
at all.
Focus areas
Weakest area seems to be Millennial programs

60. New model for leaders
Creativity, not planning
Quick decision-making
Getting closer to customers
Globalization, diversity
Continuous change
Manage unexpectedness
Agility, not control
“We have to push young
professionals into
leadership positions
before they’re ready.”
Global Pharma
The concept of a HIPO
or “readiness” has now
become obsolete.”
Global Tech Company
21st Century leadership models
Leading in a network of teams

62. Training
solutions only
play here
Leadership rewired
Leadership as a “system”

63. Essential Talent Activities
Standalone disconnected staffing, training, and performance practices
Level 1
Critical Talent Growth
Critical talent segments, focus on hiring, training, performance
Level 2
Managed Talent Relationships
Workforce planning, development planning, leadership development integrated
into talent strategy
Level 3
Inclusive Talent System
Talent strategies integrated with inclusion, diversity, and culture
Level 4
BersinbyDeloitte
10%
19%
59%
12%
The New Bersin by Deloitte Talent Management Maturity Model
Source: Bersin by Deloitte, 2015.
Talent management has changed
Inclusion and diversity are key

64. Trend 8: Modernizing L&D
Transformation of the function

65. Level 1: Incidental Training
Source of Ad-hoc Job Support | Mentoring & Apprenticeship | Emerging Need for Professional Training | SME Focused
Level 2: Training & Development Excellence
Source of Designed Instruction | Evolving Governance & Operations
Improving L&D Core Processes | Program Focused
Level 3: Talent & Performance Improvement
Source of Talent Development & Performance. Consulting | Integrated with HR/TM
Development Planning | Career Models | Leadership vs. Professional
Level 4: Organizational Capability
Source of Business Performance Capability & Learning Agility
Executive Driven | Cultural & Systemic Focus
Utilitarian
Training &
Job Shadowing
Formal Design,
Architecture
Talent Driven
Learning
Cultural
Continuous
Career
High-Impact Learning Organization® Maturity Model
Evolution of the L&D Function

66. The “full stack” L&D professionalLMS
Design Thinking
X-API
Employee Engagement
Analytics
Learning experience
design
Video
Social systems
MOOCs
Performance SupportContent tools
Product Management
Professional Development
Coaching
Content Management GamificationMetadata Taxonomies
UI Design
Instructional design
Mobile app design
Career
management
Adaptive Learning
Spaced learning
Culture
Neuroscience
Digital HR hits L&D
The new skills and roles for L&D

67. Design thinking and product management for learning
The need for learning product management

68. Trend 9: Training
measurement
Shift toward
people analytics

70. Learning measurement is business measurement
Rethink what you measure

71. Recruiting &
Workforce
Planning
Comp and
Benefits,
Rewards
Performance
Succession
Engagement
Learning &
Leadership
HRMS
Employee
Data
Engagement &
Assessment
+
Sales Revenue
Productivity
Customer
Retention
Product Mix
Accidents,
Errors, and Fraud
Quality
Downtime
Losses
Groundbreaking new insights and tools for
managers to make better decisions (not HR)
Data management, Analytics, IT,
and Business Consulting Expertise
+
=
Location,
Travel,
Meeting Time
Organizational
Network Analysis
Sentiment, Heart
rate, Voice
+
This is NOT HR ANALYTICS!
The new world of people analytics

72. Operational reporting
Reactive reporting of operational & compliance measures •
Focus on data accuracy, consistency & timeliness
Level 1
Advanced reporting
Proactive reporting for decision-making • Analysis of trends
& benchmarks • Customizable, self-service dashboards
Level 2
Advanced analytics
Statistical analysis to help solve business problems • Identification of
issues
& actionable solutions • Centralized staffing & integrated data
Level 3
Predictive analytics
Development of predictive models • Scenario planning • Integration
with business & workforce planning • Data governance model
Level 4BersinbyDeloitte
56%
30%
10%
4%
What our research discovered
Bersin by Deloitte Talent Analytics Maturity Model

73. What will reduce fraud?

74. How do we improve client retention?

75. How do we develop leaders in China?

76. How to manage unplanned absences?

77. Trend 10: The New CLO

78. The Chief Learning Officer
is also…
The Chief Capability Officer
The Chief Culture Officer
The Chief Change Officer
The Chief Engagement Officer
The Chief Career Officer
You:
The bold CLO

79. Be bold

80. 2016 Global Human Capital Trends
The new organization: Different by design
www.deloitte.com/hctrends

81. This publication contains general information only and Deloitte is not, by means of this publication, rendering accounting, business, financial, investment, legal, tax, or other professional advice or services.
This publication is not a substitute for such professional advice or services, nor should it be used as a basis for any decision or action that may affect your business. Before making any decision or taking
any action that may affect your business, you should consult a qualified professional advisor.
Deloitte shall not be responsible for any loss sustained by any person who relies on this publication.
As used in this document, "Deloitte" means Deloitte Consulting LLP, a subsidiary of Deloitte LLP. 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 © 2016 Deloitte Development LLC. All rights reserved.
Member of Deloitte Touche Tohmatsu Limited