The article profiles the business management of Deloitte & Touche USA LLP in New York City. The mission of the company's learning department is to optimize the power of learning to develop high-potential, high performing talent. It has implemented an organization-wide coaching initiative that offers every employee the opportunity to coach and be coached, and strives to make informal two-way coaching an everyday occurrence. The company has reevaluated and retooled its people strategy since 2005, forming a new corporate philosophy that holds lifelong employee learning as one of its four tenets.