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EY is the global organization made up of the member firms of Ernst & Young Global Limited (EYG).
EY member firms have agreed to work together as a network under a common brand and are committed to global co-operation. They do this through the pursuit of the common objectives, strategy and policies (including common standards and methodologies) of EY.
EY member firms are committed to high-quality client service using the EY name/branding, and to conducting their professional practices in accordance with the applicable professional and ethical standards, including compliance with applicable law. This commitment to integrity and quality is underpinned by the EY Global Code of Conduct.
The legal structure of EY member firms in each country differs but, generally, EY member firms are organized as corporations, partnerships or other similar structures under local law. In some countries, there is a single EY member firm or several EY member firms that are under common control. However, in other countries, there are separately owned EY member firms that each have their own board/leadership team, which are responsible for managing such entity. EYG is the central coordinating entity in the EY network. It is a UK company limited by guarantee and has no financial operations. EYG does not provide services to clients and does not participate in client engagements. EYG is responsible for setting the objectives, strategy and policies of the EY network, and each EY member firm agrees to implement (and is solely responsible for implementing) such objectives, strategy and policies. EYG does not control, manage or hold any ownership interest in any EY member firms.
EY is not a single entity, partnership nor corporate structure. The member firms are not subsidiaries or branches of an ultimate global parent. Each member of the EY organization is a separate and distinct legal entity. Each member firm is solely responsible for its own acts and omissions.
Get more information on the structure of the EY network. Learn more.