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Follow us on Twitter @GrantThorntonIN. Grant Thornton Bharat, a member of Grant Thornton International Ltd., is a premier professional services firm in India. With 13,000+ professionals across 19 offices, we provide assurance, consulting, tax, risk, and digital transformation services. As a truly Indian firm with global connections, we prioritise people over profit. Our focus is on client centricity, positive ecosystem impact, and driving meaningful change to foster growth and shape a Vibrant Bharat. www.grantthornton.in

At Grant Thornton, we go beyond business as usual to deliver a personalized, agile, and proactive experience for our clients. With a global network of 58,000 professionals across 130 countries, we provide comprehensive assurance, tax, and advisory services tailored to your unique needs. Whether you're expanding into new markets, managing risk and regulation, or maximizing stakeholder value, we're here to help you chart your path ahead.

P&A Grant Thornton is a leading professional services firm with a proven track record of high-quality work. We provide value-added services to clients through our client-caring team of outstanding audit, tax, and business professionals who utilize leading-edge systems and technology and are guided by the highest standards of quality, integrity, and competence. P&A Grant Thornton is a member firm within Grant Thornton International Ltd.

Grant Thornton is a global network of 68,000 people in member firms in over 140 markets with a common goal - to help clients realize their ambitions. Our network combines global scale and capability with local insights and understanding, providing assurance, tax, and advisory services with the quality clients expect. With unprecedented challenges facing businesses today, Grant Thornton's team of 68,000 professionals is dedicated to delivering a personalized, agile, and proactive experience for clients, leveraging global scale with local insight to provide practical and insightful solutions.

Grant Thornton Maroc est un cabinet d'audit et de conseil leader sur le marché marocain, membre du réseau Grant Thornton International. Notre vocation est de mettre nos compétences et notre expertise au service de l'entreprise, en l'accompagnant fidèlement à tous les stades de son développement, et quels que soient les besoins ressentis par ses dirigeants. Les membres de Grant Thornton International constituent l'une des principales organisations mondiales d'audit et de conseil. Chaque membre du réseau est indépendant aux plans financier, juridique et managérial.

In the US, Grant Thornton LLP and Grant Thornton Advisors LLC (and their respective subsidiary entities) practice as an alternative practice structure in accordance with the AICPA Code of Professional Conduct and applicable law, regulations and professional standards. Grant Thornton LLP is a licensed independent CPA firm that provides attest services to its clients, and Grant Thornton Advisors LLC and its subsidiary entities provide tax and business consulting services to their clients. Grant Thornton Advisors LLC and its subsidiary entities are not licensed CPA firms. With a unified, local presence across several countries – including the U.S., Ireland, and others, our platform represents a community of 18,000+ problem solvers, relationship builders, and quality-driven industry specialists. Serving clients across 16 distinct industries, we believe how we serve matters as much as what we do. Learn how we go beyond the expectations of business at GT.com.

When choosing an advisor, you could accept the usual compromises. Alternatively, you can find people that aren’t afraid to break with the norms to provide a more rewarding experience. With people that leave you feeling smart, not smarting. The UK member firms of Grant Thornton are part of a global network that employs over 76,000 people in 150 countries. We combine global scale with local insight and understanding to give you the assurance, tax, and advisory services you need to realise your ambitions. We go beyond business as usual, so you can too. We make business more personal by investing in building relationships. Whether you’re growing in one market or many, you consistently get a great service you can trust. We work at a pace that matters – yours – bringing both flexibility and rigour. We celebrate fresh thinking and diverse perspectives to bring you proactive insights and positive progress. Ready to go beyond? Visit our website for insight on what we can offer you. © 2025 Grant Thornton UK LLP and Grant Thornton UK Advisory & Tax LLP. All rights reserved. ‘Grant Thornton’ refers to the brand under which the Grant Thornton member firms provide assurance, tax and advisory services to their clients and/or refers to one or more member firms, as the context requires. Grant Thornton UK LLP and Grant Thornton Advisory & Tax LLP are member firms 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. This publication has been prepared only as a guide. No responsibility is accepted by us for loss occasioned to any person acting or refraining from acting as a result of any material in this publication.