longstanding client of the Canadian arm, which a US administrative court found created a conflict despite the fact that the two arms were operationally separate. As of 2014, there are six major law firms structured as Swiss vereins, each averaging 3,100 attorneys and 46 offices in 33 countries (Dentons being the largest law firm worldwide by lawyer headcount): Baker & McKenzie (numerous national partnerships) Dentons (Canadian, Chinese, European, UK and US partnerships) DLA Piper (US and international partnerships) King & Wood Mallesons (Australian, Chinese, Hong Kong and European partnerships—though the European branch collapsed in 2017) Norton Rose Fulbright (US and international partnerships) Squire Patton Boggs (US, UK and Australian partnerships) The model is also used by some smaller international firms such as the employment law specialist Littler Mendelson or full service law firms as GRATA International The Anglo-Canadian law firm Gowling WLG, formed by a merger in February 2016, uses a variant of the Swiss Verein structure in which the firm's two partnerships are members of an English company limited by guarantee. Accounting firms Accounting firms structured as Swiss associations include: Crowe Horwath International Deloitte (until July 31, 2010) KPMG See also Société coopérative References Law of Switzerland Legal entities de:Verein#Schweiz