Reporting issues, complaints or tips
Our clients deserve high-quality service. We therefore never compromise on the quality of our work. We monitor our integrity and the quality of our services through sound measures and controls. Do you have complaints, suggestions or tips about our services or do you want to report (alleged) issues? The regular process of reporting complaints and suggestions takes place in the contact between the program leader on behalf of our client and the engagement partner of KPMG. If that does not suffice or is not appropriate for the situation, there are two other options for reporting suggestions, complaints and possible issues:
- Suggestions or complaints about our services regarding consultancy services and secondment can be reported via the LOKET or in the manner described in the engagement letter; or
- Reporting issues regarding KPMG(ers) and audit and assurance services can be done via the KPMG Whistle-blowing Hotline.
Both the LOKET and the Hotline are available to clients, suppliers and others who have a business relationship with KPMG and all KPMG employees. Below you will find more information about the LOKET (regarding consultancy assignments and secondment) and the KPMG Whistle-blowing Hotline (issues in relation to KPMG and its employees and all matters related to audit and assurance assignments).
LOKET (the ticket booth)
The LOKET facilitates the formal reporting of suggestions and complaints about the services provided by KPMG Advisory (consultancy services and secondment), in addition to the manner of action and communication described in the engagement letter for the above suggestions and complaints.
Method of reporting via the LOKET
When reporting suggestions and complaints an email can be send to the Quality and Risk Management department of KPMG.
The email must contain at least the following:
- Reporter name
- Business
- Contact details of or desired form of contact when following up the reporter (email address and/or telephone, only 1 is required)
- Assignment or issue to which the complaint relates (if you have a complaint about an assignment, please use the A number stated on the assignment letter)
- Engagement Director / Engagement Partner Name (these are synonyms for the same role), if applicable
- Description of the suggestion, complaint or issue addressed by the report
What happens to the notification?
Your report via the LOKET will be received and handled by the Quality and Risk Management department of KPMG. The reporter will receive a notification of receipt. We intend to handle the complaint within 10 working days, if it takes longer you will receive a notification of the progress within 10 working days. Reports that do not fall within the scope of the LOKET, for example because they relate to another KPMG firm, will be forwarded to the relevant firm, or to KPMG International. Even in cases where another KPMG firm or KPMG International takes care of the further processing of the report, this will take place on the basis of confidentiality and measures will be taken to protect the confidentiality and the legitimate interests of the reporter.
Whistle-blowing Hotline
The KPMG Whistle-blowing Hotline (referred to below simply as the Hotline) supports the reporting of possible illegal, unethical or otherwise unprofessional conduct if the normal channels of communication are not effective or difficult to access. The Hotline is available to all KPMG employees but also to clients, suppliers and others who have a business relationship with KPMG.
The complaints procedure is set out in more detail in the Procedure for Complaints by Third Parties (PDF 291 kB).
Which kinds of things can the Hotline be used for?
The Hotline is used for reporting concerns relating to the categories listed below:
- financial reporting (accounting);
- internal accounting controls;
- external accounting controls, including independence (auditing);
- banking crime;
- financial crime, including the misuse of KPMG resources;
- bribery, including gifts;
- compliance with legislation, professional and other obligations.
The use of the Hotline for reporting the issues listed above is intended for matters related to KPMG Netherlands, its employees or management.
The Hotline is not intended for formal reporting of complaints about KPMG's services by clients. For such complaints, the engagement letter for the service in question sets out the procedure to be followed.
If the complaint relates to a KPMG company other than KPMG Netherlands, we ask the client to contact the relevant firm directly or use the KPMG International Hotline.
Reporting method
There are three ways to access the Hotline:
- By phone on (020) 656 8676
- By e-mail to the Compliance Office
- By post to the following address:
KPMG N.V.
T.a.v. Compliance Office
Postbus 74500
1070 DB AMSTERDAM
The e-mail is always available, also outside office hours. The telephone contact number is only reachable during office hours. The method of gathering information is the same in all cases. All reports, including those received by post, are treated confidentially and in a manner consistent with the applicable legislation and regulations, for example with regard to the protection of personal data.
What happens to the report?
The report is received and handled by the Compliance Office. If necessary, the Compliance Office coordinates with the Country Risk Management Partner and General Counsel of KPMG Netherlands.
If the report relates to a member of the Compliance Office, it is passed directly to the Country Risk Management Partner and General Counsel of KPMG, who then discusses how it should be handled further with the chair of the Executive Board.
Reports that do not fall within the scope of the Hotline, for example because they relate to another KPMG firm, are passed to the relevant firm, or to KPMG International. Where a report is passed to a different KPMG firm or KPMG International, it will likewise be dealt with on the basis of confidentiality and measures will be taken to protect the confidentiality and legitimate interests of the reporting party.