KPMG LLP, the UK member firm, undertakes to investigate any complaints we receive promptly and do what we can to resolve the concerns of anyone making a complaint.

If you have a complaint or are not satisfied with any aspect of your dealings with KPMG LLP, you are invited to raise your concerns with a partner or a senior member of staff who is known to you. If you are not able to reach a satisfactory resolution in this way, please follow one of the courses of action: 

• If you have a complaint of any nature concerning KPMG or general legal queries, please contact John Bennett by email or by writing to him at KPMG LLP, 15 Canada Square, London, E14 5GL. 

If you are still not satisfied, you may be entitled to refer the matter to the Institute of Chartered Accountants in England & Wales.  

• If you are a client, and your complaint concerns FCA (formerly FSA) regulated activities undertaken by KPMG, please visit KPMG Complaint Handling Procedures for FCA Regulated Activities page.  
• If you are a client and your complaint concerns activities that are undertaken by KPMG and are either regulated by the Solicitors Regulation Authority (SRA) or are an activity which the Legal Ombudsman considers to be legal services, please visit KPMG Complaint Handling Procedures for SRA regulated activities and other legal services falling within the remit of the Legal Ombudsman. 
• If you wish to report possible illegal, unethical or improper conduct involving KPMG or any of its people in any capacity and do not wish to follow any of the previous courses of action, you may make use of our whistle-blowing hotline.