KPMG LLP (U.S.)[1], KPMG Corporate Finance LLC, and KPMG US Tax Services (London) LLP (together "KPMG," “we,” “our,” and “us”), complies with the EU-U.S. Data Privacy Framework, the UK Extension to the EU-U.S. Data Privacy Framework, and the Swiss-U.S. Data Privacy Framework as set forth by the U.S. Department of Commerce. KPMG has certified to the U.S. Department of Commerce that it adheres to the EU-U.S. Data Privacy Framework Principles (“EU-U.S. DPF Principles”) with regard to the processing of Personal Data received from the European Union in reliance on the EU-U.S. DPF and from the United Kingdom (and Gibraltar) in reliance on the UK Extension to the EU-U.S. DPF. KPMG has certified to the U.S. Department of Commerce that it adheres to the Swiss-U.S. Data Privacy Framework Principles (“Swiss-U.S. DPF Principles”) with regard to the processing of Personal Data received from Switzerland in reliance on the Swiss-U.S. DPF. If there is any conflict between the terms in this Privacy Statement and the EU-U.S. DPF Principles and/or the Swiss-U.S. DPF Principles, the Principles shall govern. To learn more about the Data Privacy Framework (“DPF”) program, and to view our certification page, please visit https://www.dataprivacyframework.gov.

 

A.    DEFINITIONS

“Data Subject” means the individual to whom any given Personal Data covered by this DPF Policy refers.

“Personal Data” means any information relating to an individual residing in the European Union, European Economic Area, the United Kingdom (including Gibraltar), and Switzerland that can be used to identify that individual either on its own or in combination with other readily available date.

“Sensitive Personal Data” means Personal Data specifying medical or health conditions, racial or ethnic origin, political opinions, religious or philosophical beliefs, trade-union membership, or information specifying the sex life of an individual.

 

B.    SCOPE AND RESPONSIBILITIES

This DPF Policy applies to Personal Data transferred from member countries of the European Economic Area, the United Kingdom, and Switzerland to KPMG’s operations in the U.S. in reliance on the respective DPF and does not apply to Personal Data transferred under Standard Contractual Clauses or any approved derogation from the EU General Data Protection Regulation, the UK General Data Protection Regulation, and the Swiss Federal Data Protection Act.

Some types of Personal Data may be subject to other privacy-related requirements and policies. For example:

• Personal Data collected or processed through KPMG websites, web-based and mobile applications, or software are subject either to KPMG’s Privacy Statement or their own privacy policies as applicable.
• Personal Data regarding and/or received from a client is also subject to any specific agreement with, or notice to, the client, as well as additional applicable laws and professional standards.
• Personal Data regarding KPMG’s partners, principals, employees, directors, officers, interns, and individuals engaged with KPMG through a third party, including contractors and contingent workers (collectively, “Firm Personnel”), is subject to KPMG’s internal policy, the Firm Personnel Data Privacy Notice.

All employees of KPMG that have access in the U.S. to Personal Data covered by this DPF Policy are responsible for conducting themselves in accordance with this DPF Policy. Adherence by KPMG to this DPF Policy may be limited to the extent required to meet legal, regulatory, governmental, or national security obligations.

Firm Personnel responsible for engaging unaffiliated third parties are responsible for obtaining appropriate assurances that such third parties processing Personal Data subject to this DPF Policy have an obligation to conduct themselves in accordance with the applicable provisions of the EU-U.S. DPF Principles, including any applicable contractual assurances required by the DPF.

 

C.    DATA PRIVACY FRAMEWORK PRINCIPLES

KPMG commits to applying the DPF’s Principles to all Personal Data that KPMG in the U.S. receives from European Economic Area member countries, the United Kingdom, and Switzerland in reliance on the respective DPF. 

1.               Notice

In accordance with our Privacy Statement, KPMG notifies Data Subjects about its data practices regarding Personal Data received by KPMG in the U.S. from member countries of the European Economic Area, United Kingdom, and Switzerland in reliance on the respective DPF, including the types of Personal Data it collects about them, the purposes for which it collects and uses such Personal Data, the types of third parties to which it discloses such Personal Data and the purposes for which it does so, the rights of Data Subjects to access their Personal Data, the choices and means that KPMG offers for limiting its use and disclosure of such Personal Data, how KPMG’s obligations under the DPF are enforced, and how Data Subjects can contact KPMG with any inquiries or complaints.

2.               Choice

In accordance with the DPF, KPMG limits the use and disclosure of Personal Data of Data Subjects and Firm Personnel (residing in the EU and UK) Personal Data and provides an opt-in choice for Sensitive Personal Data collected. If Personal Data covered by this DPF Policy is to be used for a new purpose that is materially different from that for which the Personal Data was originally collected or subsequently authorized or is to be disclosed to a non-agent third party, KPMG will provide Data Subjects with an opportunity to choose whether to have their Personal Data so used or disclosed.

KPMG will obtain affirmative consent (i.e., opt-in) from Data Subjects before any Sensitive Personal Data is disclosed to a third party. If Sensitive Personal Data covered by this DPF Policy is (i) disclosed to a third party, or (ii) used for a new purpose that is different from that for which the Personal Data was originally collected or subsequently authorized, KPMG will obtain the Data Subject’s affirmative express consent (i.e., opt in) prior to such use or disclosure.

To opt out of such uses or disclosures of Personal Data or Sensitive Personal Data, Data Subjects may contact KPMG by either submitting a Data Privacy Request webform or e-mailing us-privacy@kpmg.com.

3.               Accountability for Onward Transfer

In the event we transfer Personal Data covered by this DPF Policy to a third party acting as a controller, we will do so consistent with any notice provided to Data Subjects, any consent they have given, and only if the third party has given us contractual assurances that it will (i) process the Personal Data for limited and specified purposes consistent with any consent provided by the Data Subjects, (ii) provide at least the same level of protection as is required by the DPF Principles and notify us if it makes a determination that it cannot do so; and (iii) cease processing of the Personal Data or take other reasonable and appropriate steps to remediate if it makes such a determination. If KPMG has knowledge that a third party acting as a controller is processing Personal Data covered by this DPF Policy in a way that is contrary to the DPF Principles, KPMG will take reasonable steps to prevent or stop such processing. 

With respect to our agents, including third parties acting on our behalf, we will transfer only the Personal Data covered by this DPF Policy needed for an agent to deliver to KPMG the requested product or service. Furthermore, we will (i) permit the agent to process such Personal Data only for limited and specified purposes; (ii) require the agent to provide at least the same level of privacy protection as is required by the DPF Principles; (iii) take reasonable and appropriate steps to ensure that the agent effectively processes the Personal Data transferred in a manner consistent with KPMG’s obligations under the DPF Principles; and (iv) require the agent to notify KPMG if it makes a determination that it can no longer meet its obligation to provide the same level of protection as is required by the DPF Principles. Upon receiving notice from an agent that it can no longer meet its obligation to provide the same level of protection as is required by the DPF Principles, we will take reasonable and appropriate steps to stop and remediate unauthorized processing.  

KPMG remains liable under the DPF Principles if an agent processes Personal Data covered by this DPF Policy in a manner inconsistent with the DPF Principles, except where KPMG is not responsible for the event giving rise to the damage.

4.               Security

KPMG takes reasonable and appropriate measures to protect Personal Data covered by this DPF Policy from loss, misuse, and unauthorized access, disclosure, alteration, and destruction, taking into account the risks involved in the processing and the nature of the Personal Data.

5.               Data Integrity and Purpose Limitation

KPMG limits the collection of Personal Data to information that is relevant for the purposes of processing. KPMG does not process such Personal Data in a way that is incompatible with the purposes for which it has been collected or subsequently authorized by the Data Subject.

KPMG takes reasonable steps to ensure that such Personal Data is reliable for its intended use, accurate, complete, and current. KPMG takes reasonable and appropriate measures to comply with the requirement under the DPF to retain Personal Data in identifiable form only for as long as it serves a purpose of processing. Specifically, Personal Data will be retained in accordance with our business purposes and our obligations to comply with legal requirements and professional standards, unless a longer retention period is otherwise permitted by law and its retention adheres to the DPF Principles. 

6.               Access

Data Subjects whose Personal Data is covered by this DPF Policy have the right to access such Personal Data and to correct, amend, or delete such Personal Data if it is inaccurate or has been processed in violation of the DPF Principles (except when the burden or expense of providing access, correction, amendment, or deletion would be disproportionate to the risks to the Data Subject’s privacy, or where the rights of persons other than the Data Subject would be violated). KPMG will make reasonable and practical efforts to comply with your request, so long as our doing so would be consistent with applicable law, KPMG’s contractual requirements, and/or the professional standards applicable to KPMG. To make a data access request, Data Subjects may contact KPMG by either submitting a Data Privacy Request webform or e-mailing us-privacy@kpmg.com.

7.               Recourse, Enforcement and Liability

The Federal Trade Commission has jurisdiction over KPMG’s compliance with the EU-U.S. DPF, the UK Extension to the EU-U.S. DPF, and the Swiss-U.S. DPF. In compliance with the DPF Principles, KPMG commits to resolve DPF Principles-related complaints about our collection or use of your Personal Data. Data Subjects with inquiries or complaints regarding our handling of Personal Data received in reliance on the DPF should first contact KPMG by either submitting a Data Privacy Request webform or e-mailing us-privacy@kpmg.com.

In compliance with the EU-U.S. DPF, the UK Extension to the EU-U.S. DPF, and the Swiss-U.S. DPF, KPMG commits to refer unresolved complaints concerning our handling of Personal Data received in reliance on the EU-U.S. DPF, the UK Extension to the EU-U.S. DPF, and the Swiss-U.S. DPF to the BBB NATIONAL PROGRAMS, an independent, alternative dispute resolution provider based in the U.S. If you do not receive timely acknowledgment of your DPF Principles-related complaint from us, or if we have not addressed your DPF Principles-related complaint to your satisfaction, please visit www.bbbprograms.org/dpf-complaints for more information or to file a complaint. The services of BBB NATIONAL PROGRAMS are provided at no cost to you.

If your DPF complaint cannot be resolved through the above channels, under certain conditions, you may be able to invoke binding arbitration for some residual claims not resolved by other redress mechanisms. See https://www.dataprivacyframework.gov/s/article/ANNEX-I-introduction-dpf for further information. 

KPMG agrees to periodically review and verify its compliance with the DPF Principles, and to remedy any issues arising out of failure to comply with the DPF Principles. KPMG acknowledges that its failure to provide an annual self-certification to the U.S. Department of Commerce will remove it from the Department’s list of DPF participants.

 

D.    CHANGES TO THIS DATA PRIVACY FRAMEWORK POLICY

This DPF Policy may be amended from time to time consistent with the requirements of the DPF. When we make changes to this DPF Policy, we will revise the “updated” date at the top of the page. We encourage you to periodically review this DPF Policy to be aware of updates to our practices.

E.    QUESTIONS AND COMMENTS

KPMG is committed to protecting the privacy of your Personal Data. If you have any questions or comments about this DPF Policy, please contact the U.S. Privacy Office by e-mailing us-privacy@kpmg.com.

[1] KPMG LLP, a Delaware limited liability partnership and the U.S. 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 and its related entities do not provide services to clients.