Disclosure

“Crowe” is the brand name under which Crowe LLP, Crowe Advisory LLC, and their respective subsidiary entities provide professional services. Crowe LLP and Crowe Advisory LLC (and their respective subsidiary entities) practice in an alternative practice structure in accordance with the AICPA Code of Professional Conduct and applicable laws, regulations, and professional standards. For advice regarding how this impacts you, please seek guidance specific to your organization from qualified advisers in your jurisdiction.

Crowe LLP, an Indiana limited liability partnership, is a licensed independent CPA firm that provides attest services to its clients.  Crowe LLP’s subsidiaries, which include Crowe Cayman Ltd., are not members of Crowe Global.

Crowe Advisory LLC, a Delaware limited liability company, and its subsidiary entities provide tax, advisory, consulting, and other nonattest services to its clients. Crowe Advisory LLC and its subsidiary entities are not licensed CPA firms. Crowe LLP and Crowe Advisory LLC are independent members of the Crowe Global network.

Crowe Global and its member firms, including Crowe LLP and Crowe Advisory LLC, are not a worldwide partnership. Crowe Global and each member firm are separate legal entities. Services are delivered by the member firms; Crowe Global is a Swiss organization and does not render professional services to clients and does not have an ownership interest in Crowe LLP, Crowe Advisory LLC, or any other member firm. Crowe Global 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.

Crowe Cayman Ltd.

Crowe Cayman Ltd. is a wholly owned subsidiary of Crowe LLP. Located in the Cayman Islands, Crowe Cayman Ltd. provides audit, accounting, and business advisory services to the Cayman financial community.

C3 India Delivery Centre LLP (formerly known as Crowe Horwath IT Services LLP)

C3 India Delivery Centre LLP, operating as Crowe Capabilities Center – India (formerly known as Crowe Horwath IT Services LLP), is located in New Delhi and Hyderabad, offering advisory, consultancy, and support services for Crowe Advisory LLC on matters pertaining to finance, tax, accounting, audit, technical, or nontechnical support services. C3 India Delivery Centre LLP (formerly known as Crowe Horwath IT Services LLP) is registered with limited liability (LLP Identification No. AAI-0813) with its registered office at 1105, Embassy Centre Nariman Point, Mumbai, Maharashtra – 400 021.

© 2026 Crowe Advisory LLC. All rights reserved. The Crowe name and logo are trademarks used under license from Crowe Global.