You can use the KPMG International hotline to report instances where you believe that either personnel of one of the member firms of the KPMG network, or reports issued by them, do not to comply with professional, regulatory or legal obligations. In particular we encourage reporting of such issues using this hotline if it relates to:

• KPMG International ("KPMGI");
• any KPMG member firm; or
• it concerns senior leadership of the relevant member firm

Examples of the types of areas on which you can make a report:

• Audit Quality
• Quality of Service Delivery
• Independence or Conflicts of Interest
• Integrity of Financial Reporting, Accounting, Internal Controls
• Bribery, Corruption, Money Laundering, Fraud or other Illegal Acts
• Information Security or Privacy
• Ethics and Public Interest
• Discrimination, Bullying, Intimidation, Harassment, Victimisation or other inappropriate behaviour 
• Equality, Diversity and Inclusion
• Health & Safety

A more detailed description of the aforementioned categories will be available on the ClearView Connects system when you file a report.

Any abuse of the KPMG International hotline may result in action being taken against the perpetrators of the abuse. In the case of partners, employees or contractors of KPMG member firms, that action may include disciplinary action including dismissal. In the case of third parties this may include termination of commercial relationships and/or legal action. However, provided that you use the system in good faith, you will not face sanctions from us.