Utilize the input text as a context reference, choose the right relationship between Deloitte and consultancy from the options. Options: product/material produced, manufacturer, distributed by, industry, position held, original broadcaster, owned by, founded by, distribution format, headquarters location, stock exchange, currency, parent organization, chief executive officer, director/manager, owner of, operator, member of, employer, chairperson, platform, subsidiary, legal form, publisher, developer, brand, business division, location of formation, creator.

"The death of the annual performance review can't come soon enough," wrote another after management consultancy group Accenture , then local companies National Australia Bank and Deloitte announced they were following companies such as SEEK in ditching the much maligned reviews.

Answer: product_or_material_produced