Our people in numbers
(1 Oct 24: 5,367)
(1 Oct 24: 1,938)
49% 1 Oct 25
(1 Oct 24: 48%)
32% Average FY25
(Average FY24: 30%)
(1 Oct 24: 43%)
(Average FY24: 12%)
(1 Oct 24: 9%)
(1 Oct 24: 6%)
(1 Oct 24: 4%)
(1 Oct 24: 17%)
(1 Oct 24: 682)
(1 Oct 24: 14)
(2024: 83%)
1Based on all partners in the audit practice. If this was based on equity partners only the percentages would be women partners FY25 31% (FY24 26%), and on ethnic minority partners FY25 11% (FY24 8%)
22025 Global People Survey data is based on 3,422 Audit colleague responses (2024: 3,882 Audit colleague responses)
Firm-wide culture
At KPMG we are guided by Our Values and doing great work that matters.
Our Values represent what we believe in and who we aspire to be. They are: Integrity, Excellence, Courage, Together and For Better.
Our Values bind us together, across our different backgrounds and cultures, and are common to each of us. They guide our behaviours day-to-day, informing how we act, the decisions we take, and how we work with each other.
We have set a bold ambition to become the most trusted and trustworthy professional services firm. To achieve that, we need to build our culture with trust at the core. Our Values are key to this.
We’re building a culture that is open, safe and inclusive, and that operates to the highest ethical and quality standards. A culture and environment that is continually listening, evolving and learning.
Our firm-wide Culture Plan has five pillars to help build the consistent culture we want across the whole of our firm:
- Values-led organisation
- Do work that matters
- Open, safe and inclusive
- High quality and ethical standards
- Listen, learn and evolve
You can find out more about our firm’s culture here.
Our risk management principles (see Quality Control and Risk Management Section) help us to ensure we manage risks that we take across the firm and act responsibly in line with our values.
In Audit, we have eight practical goals enabling us to embed our High Challenge, High Support culture. These goals are aligned to the five firm-wide Culture Plan pillars:
| Firm-wide Culture Plan pillar | Audit culture goal |
|---|---|
| Values-led organisation | 1. We lead with integrity |
| Do work that matters | 2. Do work that matters |
| Open, safe and inclusive | 3. We foster an open, safe and inclusive environment |
| High quality and ethical standards | 4. Uphold highest ethical and quality standards 5. Recognition, measurement and reporting 6. Culture of challenge 7. Quality coaching |
| Listen, learn and evolve | 8. We listen, learn and evolve |
We recognise that having the right culture drives a professional scepticism mindset and empowers our people to thrive with us and learn for a lifetime. Creating and nurturing the right culture improves audit quality and supports the effective delivery and growth of our business. We provide the right environment to support our people and give them opportunities to develop their skills and gain relevant experience.
Our culture programme activities are foundational to our strategy in Audit. This programme of work has matured, and we have built resources, local networks and mechanisms to constantly embed that culture, with leaders demonstrating the right behaviours.
The eight goals of our High Challenge, High Support culture in Audit
Our eight Audit culture goals enable us to have continuity with the whole firm culture approach, while also accommodating the specific needs and dynamics of the Audit environment.
- 1. We lead with integrity
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81% / of Audit colleagues feel our Partners demonstrate our Values in their everyday behaviour and actions. 2025 Global People Survey
(2024: 76%)Effective leadership is paramount in establishing and embodying our core values. Leaders are expected to be accessible and engaged with their colleagues. To facilitate this we provide regular platforms, such as open forums and informal events, for colleagues to share their perspectives with leadership.
Building on the success of previous years, our Global Values Week in May united all 275,000 KPMG colleagues across 138 countries to celebrate and explore our shared culture and behaviours. In the UK, each day of the week focused on one of our five Values: Integrity, Excellence, Courage, Together, and For Better. This was supported by a blend of virtual events and inspiring stories shared on Viva Engage and Connect. UK colleagues participated in a series of 'Ethical Avengers Challenges'. These challenges encouraged engagement in missions addressing various topics, including the ethical considerations of AI.
Continuing the positive momentum from prior years, 2025 saw the reintroduction of ‘Our Values in Action’ sessions, conducted between November 2024 and March 2025. These leader-led sessions were designed to equip individuals with a proven tool for effective collaboration, as utilised by our Ignition teams, and to foster discussions centred on our value of Together. Subsequent to these sessions, the GPS Pulse Survey 2025 results indicated a 5-point increase in effective collaboration. Within Audit, 92% of eligible colleagues attended an Our Values in Action session — an 8% increase from the previous year, demonstrating our strong cultural engagement.
Our Values are fundamental to our trust and growth strategy. In an era of rapid change and complex challenges, these values are critical to our firm's ability to make a meaningful difference for our clients and audited entities, our people, and society. For 2026, our objective is to transition from helping our colleagues fully understand our Values to helping them actively live them. This initiative will commence with our leaders, who we will help to demonstrate Our Values within the flow of work by utilising real-world examples – underpinned by clear behavioural expectations. Global Values Week in May 2026 will further provide all colleagues with an opportunity to engage with this important area.
- 2. Do Work that matters
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Our purpose is to support sustainability and resilience in our society by building investor trust. It has never been more vital to ensure a properly functioning audit market, as audit plays a pivotal role in the economy.
We participate in a number of public interest initiatives as well as running our Audit Committee Institute (also known as our Board Leadership Centre) and a wider investor engagement programme - see the Audit quality (External communication and engagement section) of this report for more details.
Improving social mobility in our local communities is another aspect of doing work that matters and is at the heart of our communities strategy. Through our flagship social mobility programme, Opening Doors to Opportunities, we aim to give one million young people the opportunity to develop their skills by 2030. In FY25 we have supported over 330,000 young people to develop the essential skills and workplace insights they will need to thrive in their careers, hosting over 7,000 of them in our offices.
In terms of our Strategic Philanthropy work, this year marks the first year of our National Charity Partnership with FareShare. One thousand, three hundred and forty-seven colleagues from Audit signed up to take part in our 2025 Big Walks, collectively raising more than £60,000, which equates to 250,000 meals for those who need them most. Two hundred and eighty-three colleagues from Audit also donated to our First Hour Appeal for FareShare, contributing £13,676 to an overall firm total of £124,000.
Overall, 2,575 Audit colleagues contributed 29,415 hours of fundraising and volunteering time in FY25.
- 3. We foster an open, safe and inclusive environment
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Inclusion, Diversity and Equity (IDE)
Our strategy to build trust and grow our firm is underpinned by an open, safe and inclusive culture - one where people are treated with dignity and respect and able to speak up whoever they are and wherever they’re from. This culture is crucial in supporting the inclusion, diversity and equity commitments and goals we have set out to 2030 in our IDE plan ‘Our KPMG: A Fairer Future for All’.
Within Audit we have many interventions and activities that promote a psychologically safe environment where colleagues feel confident to speak up and challenge when things don’t align with our Values. This continues to be reflected in our 2025 Global People Survey scores with 85% of colleagues believing they could report unethical practices without fear of negative impact.
Our leaders are committed to driving change and are held accountable, with set targets and action plans to 2030 for IDE which they’re measured against regularly. We also remain committed to being transparent about our remuneration and pay gaps. In 2021 we became one of the first UK businesses to publish our socio-economic background (SEB) pay gaps, and we continue to report on our pay gaps against several under-represented characteristics (our current and historical Pay Gap Reports can be found here).
Examples of our commitment to date include:
- Inclusive Leadership Board (ILB) – The ILB started in 2016 and is a collection of internal senior stakeholders and a number of external consultants who meet once a quarter to advise KPMG on our Talent strategy, specifically from an inclusion perspective. In October 2024, we launched our IDE Council to enhance our governance and bridge the gap between our ILB and internal capability and network leaders advocating for IDE.
- IDE training – Our mandatory training ‘Enhancing our Vision’ was launched in 2022 to all KPMG UK partners and employees and was refreshed for 2024. It is designed to engage colleagues, encouraging them to reflect on how their identities influence their experiences and how other people may experience things differently. The module covers the legal and regulatory landscape with specific reference to the Equality Act 2010 and protected characteristics. It outlines colleagues’ roles and responsibilities in helping the firm meet our obligations under the law and our own policies, including our firm-wide policy on Inclusion, Diversity and Equity. The training includes significant levels of user-generated content to drive engagement. In 2025 we have worked with our learning team to design innovative new content on inclusive leadership that will be embedded across multiple milestones and a pioneering series of bite-sized modules on neuro inclusion.
- Employee networks – In our bid to build an inclusive culture, we have 16 employee networks open to all, providing a sense of community and creating learning experiences for those who want to increase their own diversity awareness or become an ally. They deliver a calendar of events throughout the year to celebrate key moments, where people can voice their own lived experiences and provide vital feedback and insight to leadership.
We are proud to have been recognised externally as a Times Top 50 Employer for Gender Equality; as a Top 10 Outstanding employer in the Investing in Ethnicity Matrix; as a Disability Confident Leader; as a top 30 employer in the 2024 Stonewall Workplace Equality Index; and to have ranked in the top five in the Social Mobility Employer Index every year since its inception in 2017.
When considering our talent, we strive to attract people from all backgrounds at every stage of their career and empower them to reach their full potential. To help us access diverse talent pools we have engaged with specialist recruitment agencies such as My Plus who support our student recruitment team with training on disability inclusive recruitment and access to their talent pool. We also work with Gap Talent who help us reach and place Black Heritage hires. In addition, we continue to invest in programmes such as Access Accountancy where all our KPMG Discovery work experience places are for candidates from low socio-economic backgrounds. Our talent insight programmes for Black Heritage, disabled and neurodivergent and low SEB talent are removing barriers and making our student programmes more accessible.
In 2025 we launched our ‘Thrive Together’ Cross Company social mobility programme which alongside our Cross Company Allyship Programme (CCAP) opens up opportunities for KPMG and client mentors and mentees from low socio-economic backgrounds and of Black and/or Minority Ethnic heritage respectively, by gaining experience and access to networks from outside of their own organisations that supports with career development.
We also have several internal development Programmes to support colleagues from diverse backgrounds, including:
- Inspire and Elevate which seeks to support our IDE ambition of building an inclusive environment, accountable leaders and equitable experiences. The programme is available to all, with a focus on colleagues from historically under-represented groups.
- Reach, our targeted promotion readiness programme to support colleagues from lower and intermediate socio-economic backgrounds to progress. This programme was launched following the findings from our progression research that showed colleagues from low socio-economic backgrounds were progressing more slowly when compared to other characteristics.
- The Black Heritage Allyship Programme (BHAP) that has been running annually since July 2020 pairs mentees and mentors across KPMG for the purposes of reciprocal mentoring, coaching and sponsorship. Since 2020, we have successfully run five cohorts with over 1,000 people in KPMG signing up.
IT’s Her Future, which celebrated its 10th anniversary in October 2025 is a dedicated initiative at KPMG designed to address and mitigate the various challenges and disparities women face in the technology sector. Driven by a collaborative group of committed people, the initiative drives targeted actions to attract, recruit, retain and advance women in tech careers. When the programme launched in 2015, 26% of tech roles were held by women and this now stands at 42%.
Wellbeing
Our people are what make our firm a success. We recognise the importance of health and wellbeing in enabling our people to be at their best - so we make it a priority. We provide all our colleagues across Audit with extensive access to essential services, guidance and support networks, helping them thrive at work and at home. We have a network of wellbeing ambassadors who promote wellbeing at a local level, and we have successfully piloted Mental Health First Aiders in a Performance Group within Audit. We have provided training to HR Business Partners to expand the network.
We continue to provide specific leadership wellbeing initiatives to support our leaders, with the roll out of a leadership development programme for partners called “What Shadow Do You Cast”. The strong emphasis on wellbeing in this course supports leaders to self-reflect in a safe space and explore their impact. It focuses on providing the tools to help leaders share experiences and refine their leadership skills to form good relationships based on trust and build on our Audit culture of creating psychological safe spaces for colleagues to thrive. The course is being rolled out by trained partners for partners, with a pay it forward piece for our directors into 2026.
We are in the process of running upskilling sessions for our Performance Leaders and Performance Managers on mental health in the workplace to support them in having conversations with colleagues and enable them to signpost resources available.
We have arranged speakers on nutrition, the importance of community, and how to get better quality sleep. These sessions were well attended and received strong positive reviews. More recently, we rolled out an Audit-wide fitness challenge to encourage colleagues to keep walking after the firm-wide Big Walks during the summer. Approximately 200 colleagues participated in the step challenge, and the highest achievers were recognised for their efforts with KPMG branded merchandise.
Driving quality through fair opportunity
One of the key drivers of quality is making sure we assign people with the right level of skills and experience to the right engagements. Doing this requires a focus on the recruitment, development, promotion and retention of our people, and the development of robust capacity and resource management processes.
Key considerations include experience, accreditation, training and capacity in view of the size, complexity, industry and risk profile of the engagement and the type of support to be provided. This may include involving local specialists or those from other KPMG member firms.
We know that getting this right also has a huge impact on the opportunities and career development of our people from historically under-represented groups. We ensure that engagements and projects are allocated fairly.
Recruitment
To effectively attract talent and keep our business fit for the future, we ensure our KPMG brand and related external marketing content is relevant and impactful for a diverse, high calibre talent pool. This also helps us attract candidates globally to the UK practice.
To ensure we are identifying the best candidate, they follow a thorough selection process which, depending on the role, includes:
- Application screening
- Competency & Technical interviews
- Fit and proper checks
- Independent Panel Process (Director & Partner)
- Psychometric and ability testing
- Qualification and reference checks.
Upon joining the firm, qualified joiners take part in an induction programme which includes training in areas such as ethics and independence, quality and risk management, engagement management and people management procedures, with a particular focus on KPMG’s values and culture.
As part of our Audit people strategy, we have recently made a number of significant improvements to the way we onboard and welcome our qualified joiners, helping set them up for success in their new roles. Our induction programme now gives candidates a truly blended experience, learning new skills in a classroom environment and then immediately applying them through on-the-job experience from week one. New joiners receive dedicated support via an online portal and have access to an onboarding experience lead to help them with any early queries. We also recognise that joining from another country brings with it other challenges and therefore buddies are assigned to anyone joining from overseas from the moment an offer is accepted to provide additional support.
Throughout FY25 we have continued to revise our Core Audit Technical interview guide with updated technical questions relating to audit quality and sector/industry relevant topics, alongside our competency interview guide.
Accelerated Programme
For student attraction specifically, we have continued to build on our flagship graduate programme by launching our front-loaded Accelerated programme which first commenced for our Class of 2023, where students study towards the ACA qualification, and we have since launched two further cohorts in 2024 and 2025.
The programme is structured to allow graduates to focus on learning the ACA technical core curriculum and enhance their technical knowledge before fully joining the business. Those on the programme spend the first of three years learning and gaining the majority of their ACA qualification, with around 70% of this learning being delivered face-to-face. This gives our graduates more time and space to get up to speed before being allocated to an engagement, whilst also offering greater opportunity for them to build their professional networks and learn together. They will also have reconnection events where they will spend time in the business in their teams and connecting and learning with their colleagues.
Alongside the core curriculum covered as part of the ACA qualification, we also upskill on professional development and train new graduates in the big issues facing business, like ESG and technology. As part of the wider programme, graduates have the opportunity to participate in a Corporate Responsibility project as a way of helping KPMG give back to our local communities – three days, during their first year, are dedicated to this.
- 4. Uphold highest ethical and quality standards
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Firm-wide Ethics Programme
To help achieve our culture ambition of ensuring that we consistently operate to the highest ethical standards, in 2022 we developed a formal ethics programme, with the assistance of the Institute of Business Ethics (IBE), which operates across the whole of the firm. The programme is framed around the eight elements in the IBE’s Business Ethics Framework, with each element sponsored by a member of our Executive Committee. The programme, which is rolled forward on a semi-annual basis, is overseen by our firm’s Ethics Partner. The Executive and the Board are updated every six months on both the delivery of the programme and on what the key MI indicates about the firm’s ethical health. In both 2023 and 2024, we invited the IBE back to provide an independent perspective on the execution and impact of the programme.
Ethics and reporting
Where colleagues have any concerns about any ethical or conduct issue, they are encouraged to speak to their manager in the first instance if they feel comfortable to do so – but a number of other routes are available. This includes our whistleblowing hotline which is overseen by an external ombudsman and is completely confidential. We also have a network of Ethics Champions – colleagues based at each of our UK offices who are available should colleagues wish to discuss any ethical concerns. In the year to 30 September 2025, there were over 100 Ethics Champions (2024: over 100) nationwide who helped colleagues with 145 concerns they wished to raise (2024: 194). We are pleased to see that our colleagues also continue to use the Speak Up hotline where 56 separate matters were reported (2024: 66). Members of the Audit Board also meet with people around the business several times a year as an important part of taking a temperature check on culture.
Putting quality at the core of performance evaluation and remuneration
86% / of Audit colleagues feel the review of their performance places a significant emphasis on their contribution to audit quality. 2025 Global People Survey2
(2024: 85%)To effectively manage our talent and support the development and progression of our colleagues, we embed a number of key approaches in performance evaluation, remuneration and personal development. These ensure that our business is fit for the future and that we are building our internal talent pool sustainably with a future-ready focus.
In FY25, we launched a firm-wide Director Balanced Scorecard1, building on the FY24 introduction of the Partner Balanced Scorecard for both Equity and Salaried Partners. As with the Partner model, Director goals are aligned to the firm’s strategic pillars to ensure consistency and transparency in performance evaluation.
For both Partners and colleagues, audit quality is the primary factor for assessing performance of Audit partners and professionals which has a direct impact on reward. The Quality and Performance Matrix we use to assess an individual’s performance looks at quality and how it interacts with other factors. An individual’s overall rating depends on the interaction of both.
The quality monitoring report is used to collate objective evidence of an auditor’s performance in relation to quality. The report is delivered digitally and includes evidence such as indicators from reviews and inspections, and feedback on the auditor’s engagement with the quality process.
The Chief Auditor and Audit Risk Management Partner contribute to the assessment of performance in respect of risk and quality matters, and this assessment is factored into the remuneration discussions for Audit partners. The governance of this process is overseen by the Audit Board.
Auditors must be independent to do their jobs effectively. As such, no one in the Audit practice, nor staff from other areas of the firm that contribute to audits, is evaluated, promoted or remunerated for the selling of non-audit services to entities we audit. There are no incentives for auditors to do this.
In 2025, 99% of people between Partner and Manager level were awarded a quality rating consistent with no, or only limited, performance improvements necessary. The remaining 1% of individuals, where more significant performance improvements were identified, were provided with targeted improvement plans and goals.
Personal development and performance evaluation
We continue to place a strong emphasis on the personal development, performance management and fair reward of all people within the Audit practice with audit quality being a fundamental element of these processes.
We have reward and promotion policies that are clear, simple and linked to performance evaluation processes so that our people know what is expected of them and what they can expect to receive in return. There is a clear focus on setting stretching goals. Encouragingly, our annual GPS shows an increase of 2 percentage points for colleagues understanding how their performance, goals and objectives are linked to KPMG’s strategy. Furthermore, our Open Performance Development framework ensures we invest in annual performance reviews that help identify high performers with the potential to take on more senior or complex roles to support colleague career aspiration and personal development. This is reflected in our GPS survey which saw a 1 percentage point increase in colleagues’ understanding of the internal opportunities that they have in order to take on new roles and grow in their careers.
Average Partner and colleague turnover
FY25 FY24 Partners and Directors 6% 7% Senior Managers and Managers 12% 16% Qualified colleagues 33% 30% Non-qualified colleagues 12% 14% The increase in average turnover for qualified colleagues is primarily due to an increase in the number of qualified colleagues transferring to other parts of the firm in FY25 compared to FY24.
Colleagues can now identify such opportunities for themselves in our Audit Career Journeys tool. High performers are further developed through rotation opportunities, internal and global secondments, and talent programmes.
It is a constant balance between retaining colleagues and recruiting new joiners who may bring new ideas to benefit the audit business. Having consistent teams assists with improving audit quality and maintaining professional knowledge.
Our average partner and colleague’s turnover identifies voluntary and involuntary leavers, retirements and people who have left the Audit business but remain at KPMG. The level of turnover is a measure of the consistency of our audit engagement teams.
Partner admissions
Our process for admission to the partnership is rigorous and thorough for both internal promotes and external hires. This includes a business and personal case for the individual candidate as well as an independent psychometric assessment. Our key criteria for admission to Partner (both Equity and Salaried) reflect our commitment to professionalism and integrity, delivering high-quality audits and being the best choice for the entities we audit and our people.
Basis of partner and director performance and remuneration
Our remuneration model drives and rewards behaviour consistent with our strategy and values, reflecting an individual’s performance over time as well as current in-year performance against their goals. The Partner Balanced Scorecard is a key element of our performance process. We cascade partner goals based on Leadership priorities against the four pillars of the firm’s strategy: Building Trust, Driving Sustainable Growth, Developing our People and Operating our Business. This is used for all Equity, Salaried and Associate Partners, with performance against these pillars determined based on metrics, feedback and other relevant inputs. For FY261, the scorecard has been rolled out across our Director population.
In Audit, the primary indicator of performance for all partners is Audit Quality and this underpins the Partner Balanced Scorecard. Caps are applied to performance ratings where quality issues are identified. For FY25, bonuses for all colleagues are based on firm-wide, Capability and individual performance ratings.
The Salaried Partner Pathway profit share bonus is calculated using a percentage of salary, firm profitability, a capability modifier and an individual performance zone modifier.
For our Equity Partners, there are five Partner Bands, Band A through to E. Band B is the entry point and descriptions exist within each band showing the impact and scale of sustainable contribution expected at each band. Within each band there are a fixed number of pay steps, each associated with a unit allocation.
At the beginning of the financial year, each Equity Partner is allocated units based on their role and the value they bring to the Group. The total number of units allocated is tightly managed to ensure that the unit value is not diluted. Each Equity Partner is allocated units based on an “on-target” performance of which 75% are base units and 25% are bonus units. The base units are fixed whereas the number of bonus units can vary with performance. Unit value is calculated by dividing the total profit available to Equity Partners by the number of allocated units.
Equity Partner performance is assessed against the expectation for their band and units and increases or decreases in unit allocation will be made based on sustained over- or under-performance in a two-to-three-year timeframe. The rating system provides recognition for in-year performance. There are four ratings from 1 to 4, with 1 being the highest.
1The Director Balanced Scorecard was introduced in FY25 and Directors have used this to set their FY26 goal
22025 Global People Survey data is based on 3,422 Audit colleague responses (2024: 3,882 Audit colleague responses)
- 5. Recognition, measurement and reporting
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Recognising our success
We continue to see many excellent examples of individuals and teams living our Values and reaching the highest standards of professionalism and quality through our Audit Quality and Culture Awards.
These awards, which run twice a year, recognise and celebrate those individuals and teams who champion audit quality and demonstrate our expected behaviours. The winning nominations are judged by an expert panel, and gold and silver medallists are chosen for each category, with medallists winning a significant financial reward. In FY25 we had over 2,500 nominations and good news stories linked to our culture goals. These stories continue to be used across Audit to further embed our culture ambition and drive good practices.
Spring 2025 Audit Quality and Culture Awards – Delivering Quality winner
Grace, Audit Assistant Manager, delivered exceptional performance on a complex global audit engagement spanning 100 countries. Demonstrating leadership from day one, Grace confidently led her team and facilitated meetings with senior stakeholders, including the CFO. This engagement was among the first to implement the revised ISA600R standard in her local department, and Grace produced a high-quality group scoping paper by following relevant and appropriate internal guidance. She also spearheaded the deployment of Mindbridge AI Transaction Scoring across 11 components, ensuring robust testing for revenue and management override of controls. By coordinating with KPMG’s Clara Technical teams and swiftly addressing challenges, Grace drove seamless integration of AI technology. Her perseverance and professionalism not only enhanced audit quality but showcased KPMG’s commitment to delivering quality, innovation and excellence.
- 6. Culture of challenge
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Our culture of challenge narrative is disseminated and reinforced among Audit colleagues through mandatory audit training. For 2025, content has been specifically curated around the theme of accountability, aligning with our cultural ambition of High Challenge, High Support. Key areas of focus include:
- An in-depth exploration of the meaning and significance of accountability.
- An examination of the four stages of psychological safety within high-performing teams.
- Heightened awareness of expected behaviours and strategies for their encouragement, with particular emphasis on addressing assumed knowledge, confirmation bias, fostering critical thinking, and mitigating over-reliance on group reporting.
Audit culture themes remain woven throughout KPMG Audit University (KAU), an annual residential program for auditors and IT auditors, to ensure that our themes of Accountability, and High Challenge, High Support, stay central to our strategic focus.
Our robust network of over 200 Culture Ambassadors continues to champion positive messaging regarding the demonstration of a culture of challenge. They actively share our ‘Spotlight on Behaviours’ packs at a local level, which serve to reinforce the High Challenge, High Support culture for audit teams, outlining expected behaviours from colleagues and what they should expect from one another.
83% / of Audit colleagues feel they receive sufficient training and development to enable them to deliver high quality audits. 2025 Global People Survey1
(2024: 81%)85% / of Audit colleagues feel they are encouraged and supported by audit engagement partners to deliver high quality audits. 2025 Global People Survey1
(2024: 85%)85%2 / of Audit colleagues feel they have sufficient time and resources to deliver high quality audits. 2025 Global People Survey1
(2024: 83%3)Spring 2025 Audit Quality and Culture Awards - Empowering People, through Accountability winner
Herbie, Audit Manager, exemplifies KPMG’s values by leading with integrity and empowering his team. He shares his technical expertise through training sessions, hot reviews, and weekly bitesize meetings that keep the team informed on industry developments and enhance audit quality. Herbie champions accountability and purpose, introducing a mentorship programme that pairs senior and junior colleagues to foster collaboration and accelerate growth. He also prioritises continuous feedback through regular one-to-one catch-ups and recognises achievements, creating a motivating environment. His dedication to developing talent and driving excellence makes him an outstanding leader and an inspiration across the team.
12025 Global People Survey data is based on 3,422 Audit colleague responses (2024: 3,882 Audit colleague responses).
2Responses includes both favourable (62%) and neutral (23%) responses.
3Responses includes both favourable (59%) and neutral (24%) responses.
- 7. Quality coaching
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To invest in building the skills and capabilities of our professionals, we continue to adopt a continuous learning environment. We support a coaching culture throughout KPMG as part of enabling colleagues to achieve their full potential.
Our Coaching for Quality programme, which was developed with the support of external behavioural psychologists, gives colleagues the tools they need for productive coaching conversations.
New engagement leaders are also provided with an experienced mentor to support their transition into this critical role.
Colleagues learn from the experience and knowledge of the senior team members on an audit engagement. Our average Partners and Director Responsible Individual (RI) hours charged on audit engagements (as a percentage of total hours charged to an engagement) is 6% for all audits (FY24: 6%) and 7% for PIE audits (FY24: 6%). This metric will vary on individual audit engagements, with a higher percentage of senior team hours being charged where the audit engagement is more complex to ensure audit quality is maintained.
In addition, the ratio of colleagues to Partners and Directors in Audit is 15:1 (FY24: 16.3:1). This indicates the capacity of Partners and Directors to supervise and coach audit colleagues and also the level of professional support on which the Partner and Director team can rely. This ratio includes all Directors across the audit business, i.e. both Directors who are RIs and also Directors who lead our central teams, such as quality teams, risk teams, technology teams etc. If only Directors who are RIs where included the ratio would be 19.2:1 (FY24: 20.5:1).
Across the FY25 Audit Quality Culture Awards, we had 304 winners who demonstrated quality coaching. These stories feature individuals who exemplified our culture by investing heavily in coaching their teams and developing junior team members.
Spring 2025 Audit Quality Culture Awards - Expected Behaviours winner
Nisha, Audit Manager, has made outstanding contributions as lead delivery manager across Solutions and AI. She fosters a culture of trust and openness, empowering team members to speak up and collaborate effectively. This environment has been embedded across AI squads, promoting cohesion and innovation.
She consistently upholds KPMG values, proactively addressing behaviours misaligned with our standards (e.g. SAT policy compliance) and encouraging growth through learning opportunities. Her commitment to high standards in agile development sets a benchmark for others.
Nisha exemplifies our "High Challenge, High Support" culture by constructively challenging the status quo to strengthen team effectiveness. Her proactive leadership has driven success and strategic alignment; her impact is clear through her consistent demonstration of expected behaviours and a growth mindset. Nisha is an indispensable asset to the Clara team and KPMG.
- 8. We listen, learn and evolve
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Our commitment to fostering cultural transformation is demonstrated through the provision of practical tools and resources. By consistently embedding our Culture Ambition, we enable colleagues to comprehend, adopt, and apply our values in their daily professional activities. Our achievements in FY25 include:
- Culture Assessments: We executed seven comprehensive culture assessments, engaging colleagues through 38 focus groups and 16 individual interviews. These activities provided critical insights into cultural and behavioural drivers, allowing us to pinpoint areas for enhancement within our teams.
- Culture Ambassador Network and Engagement: Our Culture Ambassadors are instrumental in driving local cultural change. Their sustained dedication and enthusiasm has led to a consistently high level of culture-related activities, delivered in alignment with our culture plan. Quarterly calls with the Ambassadors further serve as a vital platform for disseminating best practices, cascading key messages, and gathering invaluable input and feedback on our ongoing cultural initiatives and materials.
- Speaker Series Events: Our regular speaker series, held quarterly, has explored pertinent themes such as navigating a multi-generational workforce, cultivating inclusion, understanding risk and decision making, enhancing high performance, and promoting coaching and accountability across teams.
- Behavioural Spotlight Packs: We have distributed concise behavioural spotlight packs to our Culture Ambassadors, empowering them to facilitate team sessions and reinforce our desired culture.
- Guidance for Local Listening Sessions: We have developed and provided guidance documents to support local listening sessions. These informal sessions, created in collaboration with our Culture Ambassadors, offer a valuable opportunity for teams to share successes, address challenges, and discuss ideas for continuous improvement.
- Audit Culture Hub Launch: The Audit Culture Hub has been launched as a comprehensive toolkit, designed to further support the development and enhancement of our workplace culture and ensuring alignment with KPMG’s values and ethical standards.
Collectively, these initiatives underscore our dedication to continuous listening, learning and organisational evolution, thereby ensuring our culture remains resilient, inclusive and aligned with our strategic objectives.
Management information and how we use it
Continuing to measure our progress is key to success. We baseline and measure our culture on a holistic basis, using a variety of sources of management information including our firm-wide Culture Dashboard, our culture assessments, and through consultation with our Audit Evolution Board.The sources of management information we use include:
- Our Global People Survey which gives colleagues from KPMG member firms an opportunity to express their views on a range of topics about life at KPMG. We use the responses to gather insight and identify issues that affect colleagues both locally and globally. We regularly update Audit colleagues on the progress we are making against the focus areas in a newsletter called ‘You Said, We Did’.
- Our mid-year Pulse survey which is a temperature check to measure progress against our firm-wide priority areas.
- Our Audit Listening Programme which gathers views from the entities we audit.
- Culture assessments where we provide opportunities to effectively listen to and support audit teams, departments and offices in understanding the level of embeddedness of our values and Culture Ambition.
- Reports to our Speak Up hotline.
- Coaching surveys.
- Audit leaver feedback.
- Root Cause Analysis outcomes.
- We continue to use Culture Amp, an employee experience platform, which provides detailed, real-time analysis of colleague sentiment, enabling us to identify areas of focus and take action sooner than we’ve previously been able to. We have been able to give partners and local leaders direct access to the analysis for their teams so they can make meaningful impact, quickly.
Working with the Root Cause Analysis team, we also continue to measure our culture through focus groups where we deep dive into the behaviours we need to focus on, to understand how well embedded our High Challenge, High Support culture is, and what we need to do to strengthen it. We held over 12 focus groups with 77 attendees in 2025. These inputs are helping us target our actions where they will have the greatest impact.
Learning
71% / of Audit colleagues feel their leaders take an active role in their learning and development. 2025 Global People Survey1
(2024: 70%)In our Audit practice, a comprehensive range of technical and non-technical learning opportunities is available in a variety of formats, such as face-to-face, live virtual and informal learning. Graduates gain formative skills via the Audit Foundations programme over two years, covering all elements of a KPMG audit, including our methodology, workflow and technology, as well as business skills to perform effectively. Following this, graduates attend our flagship programme, KPMG Audit University (KAU), alongside more experienced auditors. More information on the KAU is included in the Audit Quality section of this report. For Qualified New Joiners, we ensure that a significant part of their learning is carried out face-to-face. This learning is also complemented by an on-the-job experience passport, worked through whilst being mentored on their initial engagements, to enable them to apply their learning more effectively and be set up for success in their new roles.
For Directors, our This is Leadership blended programme is designed to augment leadership skills that are critical in leading effective audit teams. This year we have also introduced the PowerUp leadership programme for our Senior Managers to further their skills through practical application. This virtual programme spans five months with up to 80 participants, learning in the flow of work and split across teams leveraging collaboration and psychological safety. In addition, all colleagues are supported for lifelong careers within Audit through our Audit Career Journeys interactive tool, created to map potential paths, required skills and learning solutions to get there. Further, as part of our commitment to inclusion and diversity, a range of highly interactive English Language Resources are in place to support non-native speaker colleagues.
In 2025 the Complex Conversations programme was launched, to help Audit colleagues explore techniques and mindsets to courageously initiate challenging or conflict-based conversations with confidence. This supports the existing ‘Leader As Coach’ programme available to develop outcomes-focused coaching conversation skills.
Across the firm, our Milestone programmes support newly promoted Assistant Managers, Managers, Senior Managers and Directors to transition effectively and step up into their new roles. The Milestones are supported by a comprehensive follow-on leadership development curriculum focusing on future-ready leadership skills. We also offer targeted programmes for our Partner promotes and a follow-on curriculum for Established Partners. Alongside our pioneering strategy, we are offering additional development opportunities on ESG, artificial intelligence and more.
One notable development across the firm in 2025 is Spark – KPMG UK’s AI-powered learning assistant. Working natively within existing software, Spark remembers learning preferences and profiles, and provides learning resources, suggestions and development offerings and tips that are most relevant to each colleague. This investment into cutting edge technology is a testament to our commitment to support colleagues to learn for a lifetime and benefit from continuous learning in a uniquely tailored manner.
Audit Career Journeys
KPMG Audit Career Journeys is a strategic initiative designed to empower individuals to take control of their career development and explore exciting new opportunities within the firm.
Through Audit Career Journeys, individuals can:
- Explore diverse career paths: Discover and explore potential career paths that align with their interests and aspirations.
- Understand skill requirements: Gain insights into the specific skills and qualifications needed for each role, enabling them to identify areas of focus and development.
- Access tailored learning resources: Leverage bespoke learning resources designed to support their development in their current or desired role.
- Take charge of their career: Empower themselves to take ownership of their career journey, explore new opportunities, and reach their full potential at KPMG.
Fostering a culture of continuous learning, Audit Career Journeys is part of KPMG's commitment to employee development and personal growth. It empowers colleagues to shape their own career paths and contribute to the firm's overall success.
Our Audit Evolution Board
As our audit landscape changes and the role of the auditor transforms, it becomes increasingly important for leadership to listen to the views of those closer to audit delivery and impacted by key decisions made across the UK Audit practice. For this reason, the Audit Evolution Board (‘AEB’) was formed in 2020.
The AEB's role is to provide challenge, diversity of thought, new insight and recommendations to matters discussed across our strategic pillars by the Audit Executive and Audit Board, and to play a part in improving the culture of trust and quality within the Audit business. There are 12 members from across the performance groups within our UK Audit practice. By connecting with engagement teams across the Audit business, the AEB brings a wide range of opinions, experience and perspectives to help shape the key decisions made by the Audit Executive and the Audit Board. Monthly meetings are attended by AEB members, the Chair (who is a member of our Audit Executive), and presenters to focus the AEB on key matters aligned to the Audit Executive agenda.
The AEB has impacted multiple pillar initiatives throughout 2025, through attendance and contribution at steering committees including the Audit Quality Council, participation in judging panels including the Spring Audit Quality and Culture Awards, and more specific actions targeted to support the delivery of our audit strategy.
12025 Global People Survey data is based on 3,422 Audit colleague responses (2024: 3,882 Audit colleague responses).
People and culture priorities for FY26
People
We will:
- Continue to prioritise leadership development at all levels including the roll out of ‘What Shadow You Cast’ training.
- Expand and embed our Balanced Scorecard approach across our Partner and Director population.
- Further build our focus on talent succession and visibility to build a diverse leadership pipeline for the future.
- Focus on enabling our employees to perform at their best through our investment in learning, wellbeing and technology.
Culture
We will continue to:
- Sustain and enhance local engagement through our established Culture Ambassador network, thereby further embedding our High Challenge, High Support cultural framework.
- Develop additional resources to foster trust and psychological safety within teams, cultivating an environment where individuals feel empowered to voice concerns when necessary.
- Continue to identify and celebrate cultural and behavioural success stories through our Audit Quality Culture Awards. These awards are specifically designed to acknowledge behaviours that are fundamental to our Audit Quality and Culture strategy and objectives.
- Evaluate cultural progress, generating actionable insights via our culture assessment programme.
- Integrate culture-focused learning into the 2026 KPMG Audit University syllabus and our Auditor Update training programme.
- Broaden perspectives and stimulate innovation through our internal and external speaker series, which aims to introduce diverse and relevant viewpoints.
