乐鱼（Leyu）体育官网 is a global organization of independent professional services firms providing Audit, Tax and Advisory services. 乐鱼（Leyu）体育官网 is the brand under which the member firms of 乐鱼（Leyu）体育官网 International Limited (鈥溊钟悖↙eyu）体育官网 International鈥�) operate and provide professional services. 鈥溊钟悖↙eyu）体育官网鈥� is used to refer to individual member firms within the 乐鱼（Leyu）体育官网 organization or to one or more member firms collectively.
乐鱼（Leyu）体育官网 firms operate in 144 countries and territories with more than 236,000 partners and employees working in member firms around the world. The legal firms of the 乐鱼（Leyu）体育官网 network currently operate in 77 jurisdictions with over 2,900 lawyers, increasing to 84 jurisdictions with close to 3,200 lawyers, with the agreement with the ZICO Law network.
Each 乐鱼（Leyu）体育官网 firm is a legally distinct and separate entity and describes itself as such. Each 乐鱼（Leyu）体育官网 member firm is responsible for its own obligations and liabilities. No member firm has any authority to obligate or bind 乐鱼（Leyu）体育官网 International Limited, any of its related entities or any other member firm vis-脿-vis third parties, nor does 乐鱼（Leyu）体育官网 International Limited or any of its related entities have any such authority to obligate or bind any member firm.
乐鱼（Leyu）体育官网 International Limited is a private English company limited by guarantee. 乐鱼（Leyu）体育官网 International Limited and its related entities do not provide services to clients. Professional services to clients are exclusively provided by member firms.
