Crowe Global is a leading international network of separate and independent accounting and consulting firms that may be licensed to use "Crowe," "Crowe Horwath" or "Horwath" in connection with the provision of accounting, auditing, tax, consulting or other professional services to their clients. Crowe Global itself is a non-practising entity and does not provide professional services in its own right. Neither Crowe Global nor any member is liable or responsible for the professional services performed by any other member.