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No. L1 is meant for intra company transfer for special skilled employees
Intra company transfer means one must be elsewhere, not in the US
Special skilled means one must possess mastery in Deloitte’s own products tools frameworks methodologies etc so that the firm can make a case why they need you in the US and how others in this country cannot help
@D1, are you saying this from your experience or you know someone who experienced this?
The prerequisite for L1 is work experience at another office of the firm so that they can initiate the intra company transfer. You need to work for at least one year at another location outside the US.