Whistle-blowing hotline

By setting high standards for ourselves, and our clients, our commitment to upholding KPMG's values is clear: there is never a situation when compromising our standards is either expected or acceptable. To support our culture of integrity, KPMG has developed a robust ethics program that includes a number of elements, including operating a whistle-blowing hotline.

The whistle-blowing hotline facilitates the reporting of possible illegal, unethical, or improper conduct when the normal channels of communication have proven ineffective or difficult. The Hotline is available to be used by all of our people, as well as clients, contractors, suppliers and others in a business relationship with KPMG in Hungary.
KPMG Hungary has established this confidential reporting system to be used solely for reporting serious matters relating to:

• Accounting, Auditing and Financial Reporting (Firm Record Keeping)
• Business Integrity
• Client/External Party Conduct (in relation to a client of KPMG, in so far as it affects KPMG or its people).
• Diversity, Equal Opportunity & Workspace Respect
• Environment, Health & Safety
• Firm/Client Assets, Resources and Data
• Human Relations, Administration & Compensation
• Potential Violation of Law
• Professional Practice.

It can be used for reporting instances where either personnel of KPMG Hungary or reports issued by them are not felt to comply with professional, regulatory or legal obligations. In particular, we encourage reporting of such issues if:
It relates to KPMG member firms in Hungary or its employees; or
It concerns senior leadership of the firm.

The whistle-blowing hotline offers three ways to report concerns:

• By calling a toll-free number +36 80 088 180 - Please note that calls from mobiles could be charged and calls from some payphones may not be possible; 
• By accessing a web-based reporting system Please enter the organization name as: KPMG Hungary
• By reporting, via surface mail, to the following address:

ClearView ConnectsTM

P.O. Box 11017

Toronto, Ontario

M1E 1N0

Canada

Both the website and the telephone options are available 24-hours-a-day, seven days a week, and follow the same format for gathering information. Whether reporting through the hotline telephone number, the web site, or by post, all reports are handled confidentially, to the extent permitted by law and consistent with KPMG in Hungary's requirement to investigate and address the reported conduct.
What will happen to your report?
Your report will initially be reviewed by both the member firm's Head of Risk management and Head of HR who will determine the appropriate initial action. However, if your report relates to a member of the KPMG quality and risk management team or HR team, then only the Senior Partner will receive the report.

Reports we receive which do not fall within the scope of this Hotline, for example because they relate to a different KPMG member firm, will either be referred to the appropriate firm or to KPMG International. Whether referred to another KPMG member firm or to KPMG International your report will be subject to appropriate confidentiality and a non-retaliation policy.

KPMG in Hungary is working with Canada-based ClearView Strategic Partners, a third party administrator of telephone and web-based hotline services, to operate the organisation's hotline. Using an external provider ensures confidentiality to anyone filing a report, and anonymity to those who choose to remain anonymous.

Notwithstanding this, you should be aware that in order to conduct an appropriate investigation into matters raised by you, it may be necessary for us to advise others of the substance of your report. As such, your identity may become apparent and you should consider this before submitting your report.
ClearView ConnectsTM is a registered trademark of ClearView Strategic Partners Inc.