Governance

KPMG is a global organization of professional services firms providing audit, tax, and advisory services. KPMG is the name under which the member firms of KPMG International Limited (“KPMG International”) operate and provide professional services.

Each firm is a separate legal entity, and together they form the global KPMG organization. The term “KPMG” is used to refer either to the individual member firms within the KPMG organization or, collectively, to one or more member firms.

In many parts of the world, regulated entities (such as audit and law firms) are legally required to be locally owned and to operate independently.

KPMG member firms do not operate and cannot operate as a multinational corporation. KPMG member firms are generally locally owned and managed. Each KPMG member firm is responsible for its own obligations and liabilities.