At KPMG, we are committed to conducting our business with integrity and to maintaining the highest ethical and quality standards. Our Code of Conduct expressly lays out the expectations of ethical behaviour for all our people and is built on the foundation of KPMG’s Values. Our Values encourage all our people to act as role models, to promote ethical behaviour, and to create an inclusive, safe and respectful workplace environment.

As part of our commitment to reinforcing and reflecting Our Values, we encourage anyone who has concerns about suspected wrongdoings or dangers at KPMG to speak up and report those concerns (also known as whistleblowing). Any third parties who have concerns about the conduct or behaviour of any of our people may report them using our Speak Up Hotline (operated by ClearView Strategic Partners).

KPMG takes a zero-tolerance approach to any retaliation against any individual (internal or external) who raises a complaint or concern.

You can access our Speak Up Hotline here, or if you would prefer not to make an online report you can:

• Call a toll-free number 0808 101 5341.
• Mail to Clearview Connects, P.O. Box 11017 Toronto, Ontario, M1E 1NO, Canada.

Further details on how to raise concerns and answers to FAQs can be found here.

Please do not raise formal complaints about the quality of KPMG services through the Whistle-blowing Hotline. Our standard complaints procedures as set our here and/or within engagement letters should be used in these instances.

If your report relates to a KPMG member firm other than KPMG UK, please contact the relevant member firm directly or use the KPMG International Hotline