Legal Statement

Information About Us

KPMG LLP (“KPMG”, “we” or “us”) is a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited (“KPMG International”), a private English company limited by guarantee. KPMG International provides no client services.

No Reliance on Information

The information contained and accessed on this site (the "Site") is provided for general information only. The information provided is not intended to replace or serve as substitute for any audit, advisory, tax or other professional advice, consultation or service. You should consult with a KPMG professional in the respective audit, advisory, tax or other professional area to obtain such services. Note, some or all of the services described within the Site may not be permissible for KPMG audit clients and their affiliates or related entities.

While we make reasonable efforts to update the information on the Site, we make no representations, warranties or guarantees, whether express or implied, that the content on the Site is accurate, complete or up-to-date.


By accessing the Site, you understand and agree that any personal information that you provide us may be processed pursuant to KPMG’s Privacy Statement. You also understand and agree that KPMG may monitor any information you transmit over the Site without restriction at any time.

Our Liability

Due to the nature of electronic communication processes, KPMG does not guarantee or warrant the Site will be uninterrupted, without delay, error-free, omission-free, or free of viruses. Therefore, the information is provided 'AS IS' without warranties of any kind, express or implied, including accuracy, timeliness and completeness. In no event shall KPMG, KPMG International, any other member firm affiliated with KPMG International, or any of their respective partners, principals, agents or employees, be liable for any direct, indirect, incidental, special, exemplary, punitive, consequential or other damages (including but not limited to, liability for loss of use, data or profits), without regard to the form of any action, including but not limited to, contract, negligence or other tortious actions, arising out of or in connection with the Site, any content on or accessed by use of the Site, or any copying, display or other use.

Intellectual Property Rights

KPMG is the owner or the licensee of all intellectual property rights on the Site and in the material published on the Site, including, but not limited to, any concepts, ideas, methods, procedures, processes, know-how, techniques, programs, publications, models, products templates, technologies, software, designs, artwork, graphics and information on or described in the Site. Any unauthorized use of any materials on the Site may violate copyright, trademark and other laws or applicable intellectual property or other rights.

You may print, download or distribute content on this Site, provided that:

  • Your use of the content is personal and non-commercial;
  • All copyright, trademark and similar notices are retained; and
  • The content is not used as or implies that KPMG, KPMG International or another KPMG member firm is providing a testimonial or endorsement of an organization, its products or services.

Materials on the Site may not be modified, reproduced, publicly displayed, performed, distributed or used for any public or commercial purposes without explicit written permission from KPMG and/or the appropriate content or material provider (including any third-party links). KPMG bears no risk, responsibility or liability if a user does not obtain such explicit written permission as advised by KPMG.

If you print, download or distribute any part of the Site in violation of these terms, your right to use the Site will cease immediately and you must return or destroy any copies of the materials you have made.

In addition, the Site may provide you opportunities to (i) access or subscribe to marketing materials (e.g., publications, webcasts, podcasts, email-based marketing and event invitations), (ii) participate in research conducted via polls and surveys, and (iii) upload user-generated content or comments. By participating, you understand and agree to the use and sharing (including across borders) of any information provided or posted in support of KPMG’s marketing activities and related service offerings.

If you wish to unsubscribe from receiving certain marketing materials or from all KPMG communications, please visit the subscription Preference Center.


The KPMG name and logo are registered trademarks or trademarks of KPMG International and other product and service names mentioned on the Site may be the registered trademarks or trademarks of KPMG, KPMG International or another KPMG member firm or their respective affiliates. Use of these marks requires express prior permission from, and a license agreement with, KPMG, KPMG International, or the respective KPMG member firm. Unauthorized use of these and any other of KPMG's portfolio of trademarks will be prohibited to the fullest extent of the law. To request approval, please submit a request through the Contact Us page.

Prohibited Uses

You are prohibited from using the Site:

  • In any way that may violate applicable laws and regulations;
  • To defame, abuse, harass, stalk, threaten or otherwise violate the legal rights of others;
  • To post, publish or disseminate any illegal, defamatory, inappropriate or profane information; 
  • To impersonate others or create a false identity associated with KPMG or its personnel;
  • To interfere or attempt to interfere with the proper working of the Site, the server on which its stored or any system or computer connected to the Site, including by denial-of-service or distributed denial-of service attacks;
  • To deploy any robot, spider, or other automated device, or manual process to monitor, scrape or copy the Site;
  • To interrupt, disrupt, alter, destroy, impair, restrict tamper, or otherwise affect the proper operation of the Site, including through the use of any malware or unauthorized code;
  • For gaining or attempting to gain unauthorized access to the Site by any means;
  • To reverse engineer, disassemble or decompile any of the Site’s code;
  • For transmitting or soliciting any advertising materials, promotions or unsolicited communications without KPMG’s prior written consent;
  • For harvesting or impermissibly collecting personal information; and/or
  • In any other manner that may violate these terms.

KPMG reserves the right in our sole discretion to revoke or deny your access to the Site as applicable at any time and without notice.

Linking to The Site

Any third-party links on the Site are provided for your convenience and should not be considered an endorsement of such sites. KPMG does not control and is not responsible for any of these sites or their content, security, or accuracy.

You are prohibited from establishing a link which:

  • suggests any form of KPMG’s association with approval by or endorsement of where none exists;
  • involves the unauthorized use of our name or logo;
  • contains any malware, unauthorized code, illegal, defamatory, inappropriate or profane information; and/or
  • disguises the URL and/or bypasses the homepage or sites containing the entity copyright, legal disclaimer and online policy statement.

KPMG reserves the right to withdraw linking permission or to request removal of any link to the Site at any time and without notice.