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      Transparency Report 2025/26 explains matters required by Articles 95 and 96 of the CPA Act Enforcement Regulations, as well as explains our quality control system in performing audit, based on the framework, efforts at KPMG AZSA to improve audit quality and KPMG network arrangements.

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      Transparency Report 2025/26


      Contents

      KPMG Values
      Message from the Country Senior Partner
      Audit quality
      1. Our system of quality management is foundational for audit and assurance quality
      2. Live our Values-driven culture
      3. Apply expertise and knowledge
      4. Embrace digital technology
      5. Nurture diverse skilled teams
      6. Associate with the right clients and engagements

      7. Be independent and ethical
      8. Perform quality engagements
      9. Assess risks to quality
      10. Monitor and remediate
      11. Communicate effectively
      12. Financial Information
      13. Partner remuneration
      14. Network arrangements
      15. Statement of effectiveness of the System of Quality Management of KPMG AZSA as at 30 September 2024