Feedback and suggestions, complaints and misconduct

KPMG attaches great importance to the quality of its services. We expect everyone who works for KPMG, or on its behalf, to act professionally, ethically and with integrity. These standards are set out in our Global Code of Conduct and our internal KPMG Professional Code (together, the Code of Conduct). We welcome dialogue, whether you have feedback and suggestions for improving our services or, if you are not satisfied, wish to submit a complaint or report (suspected) misconduct. KPMG considers it important that signals are handled with due care and in an appropriate manner.

KPMG aims to provide its services with due care and to resolve matters as early as possible. If you wish to submit a complaint, please first raise it with your KPMG contact person, in accordance with the procedure set out in the engagement agreement. In many cases, this allows for a timely and appropriate resolution.

If it is not possible or appropriate to raise the matter with your KPMG contact person – for example, where it concerns (suspected) misconduct – KPMG offers additional independent and confidential channels for submitting a report:

• Feedback and suggestions to improve our services may be submitted through email.
• Complaints regarding our services should be submitted in accordance with the procedure set out in the engagement agreement. If this does not result in an appropriate resolution, the complaint may be escalated to the Internal Audit & Compliance Office by email.
• Reports of (suspected) misconduct, including whistleblowing reports, may be submitted confidentially and, if desired, anonymously, to the Internal Audit & Compliance Office by email or, for example, if the report involves another KPMG member firm, via the KPMG International hotline.

The full procedure for complaints and reports is set out in our Complaints and Reports Scheme (including whistleblowing). It explains in detail how we handle complaints and reports and the due care standards we apply.

KPMG publishes an annual Integrated Report, which explains how we handle complaints and reports regarding (suspected) misconduct. We also explain how we comply with statutory requirements relating to sustainability reporting (CSRD/ESRS).

If specialists are engaged to assess a complaint or report, they will receive only the information that is necessary for their review. It may be possible that your identity can be inferred from the information available. Please take this into account when submitting your complaint or report.

In the context of the procedures described above, KPMG processes personal data, such as contact details, data relating to the suggestion, complaint or report, data relating to the submitter and to any persons involved. KPMG uses this information for the purpose of handling the suggestion, complaint or report and monitoring its internal quality system. More information about KPMG’s processing of your personal data can be found on this page. For questions or requests regarding privacy, please contact privacy@kpmg.nl.