Member firms carry the Grant Thornton name, either exclusively or as part of their national practice names and provide assurance, tax and advisory services to their clients. Member firms have a number of rights and obligations as a result of their membership of Grant Thornton International Ltd (GTIL). GTIL and the member firms are not a worldwide partnership. GTIL and each member firm is a separate legal entity. Services are delivered by the member firms. GTIL does not provide services to clients. GTIL and its member firms are not agents of, and do not obligate, one another and are not liable for one another’s acts or omissions.
Correspondent firms are allowed to identify themselves as a 'Correspondent firm of Grant Thornton International Ltd'. They are not member firms of Grant Thornton International Ltd (GTIL) and have very limited rights and obligations. They are not allowed to use the Grant Thornton name and are not permitted to use audit software or other intellectual property developed by GTIL.
