KPMG

KPMG
KPMG

Type Industry Founded

Swiss Cooperative Professional services 1987; merger of Peat Marwick International and Klynveld Main Goerdeler

Headquarters Amstelveen, Netherlands (global)[1] Area served Key people Services Worldwide Timothy P. Flynn (Chairman) Audit Tax Advisory US$20.6 billion (2010) 138,000 [3] [4] [3] [2]

Revenue Employees Website

KPMG.com

KPMG is one of the largest professional services firms in the world and one of the Big Four auditors, along with Deloitte, Ernst & Young (EY) and PwC. Its global headquarters is located in Amstelveen, Netherlands.[1] KPMG employs 138,000 people[3] and has three lines of services: audit, tax, and advisory. Its advisory services are further divided into three main categories - Risk & Compliance, Performance & Technology, and Transaction & Restructuring services.

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History
Early years and mergers
The firm was established in 1870 when William Barclay Peat formed an accounting firm in London.[5] In 1877 accountancy firm Thomson McLintock opened an office in Glasgow[5] and in 1911 William Barclay Peat & Co. and Marwick Mitchell & Co. merged to form Peat Marwick Mitchell & Co, later known as Peat Marwick. Meanwhile in 1917 Piet Klijnveld opened his accounting-firm in Amsterdam. Later he merged with Kraayenhof to form Klynveld Kraayenhof & Co. In 1979 Klynveld Kraayenhof & Co. (Netherlands), Thomson McLintock (United States) and Deutsche Treuhandgesellschaft (Germany) formed KMG (Klynveld Main Goerdeler) as a grouping of independent national practices to create a strong European-based international firm.[5] Then in 1987 KMG and Peat Marwick joined forces in the first mega-merger of large accounting firms and formed a firm called KPMG in the US, and most of the rest of the world, and Peat Marwick McLintock in the UK.[5] In 1990 the two firms settled on the common name of KPMG Peat Marwick McLintock but in 1991 the firm was renamed KPMG Peat Marwick and in 1999 the name was reduced again to KPMG. In 1997 KPMG and Ernst & Young announced that they were to merge, in a manoeuvre largely seen as a spoiling tactic over the merger of Price Waterhouse and Coopers & Lybrand. However that merger, to form PricewaterhouseCoopers, was granted regulatory approval while the KPMG/Ernst & Young tie-up was later abandoned.[6]
Headquarters of KPMG LLP, the United States-based member firm of KPMG International, at 345 Park Avenue, New York City, New York.

Recent history
In 2001 KPMG divested its U.S. consulting firm through an initial public offering of KPMG Consulting Inc, which is now called BearingPoint, Inc.[7] In early 2009, BearingPoint filed for Chapter 11 bankruptcy protection and proceeded to sell portions of the firm to Deloitte, PricewaterhouseCoopers, and other parties.[8] The UK and Dutch consulting arms were sold to Atos Origin in 2002.[9] In 2003 KPMG divested itself of its legal arm, Klegal[10] and KPMG LLP sold its Dispute Advisory Services to FTI Consulting.[11] KPMG's member firms in the United Kingdom, Germany, Switzerland and Liechtenstein merged to form KPMG Europe LLP in October 2007. These member firms were followed by Spain, Belgium, the Netherlands, Luxembourg, CIS (Russia, Ukraine, Kyrgyzstan,

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Kazakhstan, Armenia and Georgia), Turkey, Norway, and Saudi Arabia.[12] They appointed joint Chairmen, John Griffith-Jones and Ralf Nonnenmacher.[5] The new headquarters were located in Frankfurt, Germany. It was announced in December 2008 that two of Tremont Groups Rye Select funds, audited by KPMG, had $2.37 billion invested with the Madoff "Ponzi scheme."[13] Class action suits were filed.[14]

Global structure
Each national KPMG firm is an independent legal entity and is a member of KPMG International Cooperative, a Swiss entity registered in the Swiss Canton of Zug. KPMG International changed its legal structure from a Swiss Verein to a co-operative under Swiss law in 2003.[15] KPMG International is led by:[16] Timothy P. Flynn, Chairman, KPMG International Michael Wareing, CEO, KPMG International John Griffith-Jones, Chairman, Europe, Middle East, Africa and India Region John Veihmeyer, Chairman, Americas Region Carlson Tong, Chairman, Asia Pacific Region D'Angelo G Groves Martinez, Australia Michael Andrew, Chairman of KPMG in Australia, will assume the Global Chairmanship in September 2011 and will be based in Hong Kong. This is the first time a Big Four accounting organisation has had its global leader based in Asia Pacific. [17]

The 34-story KPMG Tower on De Maisonneuve Boulevard in Montreal.

KPMG in China
KPMG in China has 13 offices (including KPMG Advisory (China) Limited) in Beijing, Shanghai, Shenyang, Nanjing, Hangzhou, Fuzhou, Xiamen, Qingdao, Guangzhou, Shenzhen, Chengdu, Hong Kong SAR and Macau SAR, with around 9,000 professionals.[18] [19] Stephen Yiu is now the Chairman of KPMG China.[20] [21]

KPMG offices at 150 West Jefferson in Detroit.

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Services
KPMG offers the following services:[22] Audit: 1. Financial Statement Audit 2. Regulatory Audit Tax: Business and Personal Tax services 1. China Tax services [23] 2. Asia Pacific Trade and Customs services[24] Advisory: KPMG's advisory services are organized into three themes (growth, governance and performance) and nine service lines: 1. 2. 3. 4. 5. 6. Accounting Advisory Services Business Performance Services Corporate Finance Financial Risk Management Services Forensic Internal Audit, Risk and Compliance Services (IARCS)

7. IT Advisory 8. Restructuring 9. Recruitment 10. Transaction Services (M&A and Strategy) Others: 1. Global China Practice [25]

Awards
2011 World's Best Outsourcing Advisors - in recognition of the firm's depth of experience, global reach and holistic approach. [26] International Tax Review Asia Tax Awards, 2008-2010 - in recognition of the accomplishments of KPMG's Tax Services and Global Transfer Pricing Services team. [27] KPMG China was awarded the 2010 Hong Kong Tax Firm of the Year and the 2010 China Transfer Pricing Firm of the Year at the International Tax Review's 2010 Asia Tax Awards ceremony in Singapore on 23 November 2010.[28] KPMG's global transfer pricing services in China and Hong Kong is headed by Chi Cheng.[29] [30] [31] Top 2 overall in Consultancy Rankings 2009 by OpRisk & Compliance - in recognition of KPMG's experience in risk management. [32] World's most attractive employers, 2010 - ranked Second, and First of the Big Four - in recognition of KPMG's efforts of being an Employer of Choice. [33]

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Name and branding

Roots for the name KPMG stem from the names of four partners who merged their own independent accounting firms: K stands for Klynveld, after Piet Klynveld, founder of the accounting firm Klynveld Kraayenhof & Co. in Amsterdam in 1917. P stands for Peat, after William Barclay Peat, founder of the accounting firm William Barclay Peat & Co. in London in 1870. M stands for Marwick, after James Marwick, co-founder of the accounting firm Marwick, Mitchell & Co. in New York City in 1897.
KPMG building in Kamloops, British Columbia.

G stands for Goerdeler, after Reinhard Goerdeler, chairman of the German accounting firm Deutsche Treuhand-Gesellschaft (DTG) and, later, chairman of KPMG.

International Publications
KPMG distributes a number of publications online and in print. The Corporate and Indirect Tax Rate Survey analyzes current rates incurred by international business and compares them with their equivalents of years past.[34] Similarly, the Individual Income Tax and Social Security Rate Survey compares rates with those of years past in jurisdictions around the world.[35] Competitive Alternatives is primarily focused on analyzing international business costs and acts as a guide to comparing international business site locations in North America, Europe, and Asia Pacific.[36] Exploring Global Frontiers - The New Emerging Destinations is a report focused on analyzing international locations for IT outsourcing.[37] KPMG in China produces many publications on industry trends in both English and Chinese and these can be found on the China firm website.[38]

Staff
The US branch of KPMG was rated one of the top 10 companies for working mothers.[39] It is also ranked No. 56 on Fortune Magazine's list of 100 Best Companies to Work For, voted for by employees.[40] KPMG ranks No. 5 out of 125 among companies with the best training programmes according to "Training Magazine".[41] KPMG was the preferred employer among the Big Four accounting firms according to College Grad.com.[42] It was also ranked No.4 on the list of "50 Best Places to Launch a Career" in 2009 according to BusinessWeek.[43] In 2008 KPMG in the UK was named the best big company to work for by The Times. This was the fourth consecutive year that KPMG has made the top three winning three times in that four years.[44] If a good position is obtained in the survey, staff receive an extra day's holiday, some have suggested that this could influence how staff fill in the survey thus putting the validity of the award in doubt. In 2009 in the UK, KPMG introduced programme known as 'Flexible Futures'. This allowed staff to volunteer to give the firm the option to either send them on a sabbatical at 30% pay for up to 12 weeks, or to reduce their working hours to 4 days a week. The option remains open to the firm until October 2010. This facility has been invoked by the firm in some departments. KPMG publicised this as innovative and an alternative approach to redundancies.[45] Reaction within the firm was generally positive, with over 75% of staff volunteering. However over 100 staff had been made redundant prior to this announcement, leading some to accuse KPMG of being hypocritical in the message that they were given.

KPMG In October 2010, for the 8th year in a row, KPMG was named one of "Canada's Top 100 Employers" by Mediacorp Canada Inc., and was featured in Maclean's newsmagazine. In November 2010 KPMG was also named one of Greater Toronto's Top Employers, which was announced by the Toronto Star newspaper.[46]

Criticisms
Rite Aid
In 2003, KPMG agreed to pay $125 million to settle a lawsuit stemming from the firm's audits of the drug chain Rite Aid.[47]

Lernout & Hauspie

In 2004, KPMG agreed to pay $115 million to settle lawsuits stemming from the collapse of software company Lernout & Hauspie Speech Products NV.[48]
KPMG in Leeds, West Yorkshire.

Tax shelter fraud

In early 2005, the United States member firm, KPMG LLP, was accused by the United States Department of Justice of fraud in marketing abusive tax shelters. KPMG LLP admitted criminal wrongdoing in creating fraudulent tax shelters to help wealthy clients avoid $2.5 billion in taxes and agreed to pay $456 million in penalties in exchange for a deferred prosecution agreement. KPMG LLP would not face criminal prosecution if it complied with the terms of its agreement with the government. On January 3, 2007, the criminal conspiracy charges against KPMG were dropped.[49] Before the settlement, the firm, on the advice of its counsel Skadden, Arps, Slate, Meagher & Flom LLP, removed several tax partners and admitted "unlawful conduct" by those partners. The firm agreed to cooperate with the U.S. Department of Justice's investigation and help prosecute former partners who had devised and sold the tax shelters. Additionally, the firm hired former U.S. district judge Sven Erik Holmes to monitor its legal and regulatory affairs.

Siemens
In February 2007, KPMG Germany was investigated for ignoring questionable payments in the Siemens bribery case.[50] In November 2008, the Siemens Supervisory Board recommended changing auditors from KPMG to Ernst & Young.[51]

Others
In 2006, Fannie Mae sued KPMG for malpractice for approving years of erroneous financial statements.[52] In March 2008 KPMG was accused of enabling improper and imprudent practices at New Century Financial, a failed mortgage company[53] and KPMG agreed to pay $80 million to settle suits from Xerox shareholders over manipulated earnings reports.[54] In August 2010 it was reported by the Swedish Financial Supervisory Authority to the Swedish accountancy regulator after HQ Bank was forced into involuntary liquidation after the Financial Supervisory Authority revoked all its licences for breach of banking regulations.[55]

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Sponsorship
The Swedish member firm was main sponsor for Swedish biathlete Magdalena Forsberg, six times world champion and twice olympic medalist. Forsberg was working as a tax consultant at the KPMG Sundsvall office parallel with her athletic career.[56] In February 2008, Phil Mickelson, ranked one of the best golfers in the world, signed a three-year global sponsorship deal with KPMG. As part of the agreement, Mickelson will wear the KPMG logo on his headwear during all golf related appearances.[57] The Canadian member firm sponsored Alexandre Bilodeau, who won the first gold medal for Canada on home-soil in the 2010 Vancouver Olympics. Alexandre's father is a tax partner in the Montreal office.[58] [59]

Notable former and current employees

Business
Margaret Jackson - chairwoman of Qantas (20002007) Syd Kessler - entrepreneur Michael O'Leary - CEO of Ryanair (1994present) Zarin Patel - CFO of the BBC Colin Sharman, Baron Sharman - chairman of Aviva (2006present) Sir Michael Rake - Chairman of BT (2007present)

Politics and public service

Steve Bracks - Premier of Victoria, Australia (19992007) Yvo de Boer - Executive Secretary United Nations Framework Convention on Climate Change (20062010) Jerry Finnell - Mayor of Del Mar, California (2004present) Nick Gibb - Member of the British Parliament (1997present) Mark Harper - Member of the British Parliament (2005present) Toby Harris, Baron Harris of Haringey - member of the London Assembly (200004); chairman of the Metropolitan Police Authority (200004) Michael Hirst - Member of the British Parliament (198387) Edmund Ho - Chief Executive of Macau (19992009) Hilbrand Nawijn - Dutch Minister for Integration (20022003) L. Glenn Perry - Chief Accountant United States Securities and Exchange Commission Enforcement Division (19821984)[60] Kevin Rudd - Australian Prime Minister (20072010) Rita Verdonk - Dutch Minister for Integration and Immigration (20032007) Salmaan Taseer - Governor of Punjab Province, Pakistan (20082011) Jacqui Smith - Home Secretary (2007-10) Wouter Bos - Dutch Minister of Finance (2007-10)

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Other
Leslie Ferrar - Treasurer to Charles, Prince of Wales Amr Khaled - Popular moderate Muslim preacher Bruce Marshall - Writer Michael Peat - Principal Private Secretary to Charles, Prince of Wales Nate Silver - Statistician/journalist, creator of PECOTA baseball projection system and the political blog FiveThirtyEight; named one of Time Magazine's "100 Most Influential People" in 2009. Paul Tisdale - Former football player Johan van der Walt - Forensic auditor Kateryna Yushchenko-Chumachenko - wife of Viktor Yushchenko, former President of Ukraine Bernard Avishai - Writer Paul Lieberstein - Screenwriter/Actor, The Office (US) Gibby Haynes - Lead singer, Butthole Surfers Barry Hearn - Sports entrepreneur Sir David Tweedie - Chairman of the International Accounting Standards Board

References
[1] KPMG International: HQ (http:/ / www. kpmg. com/ Global/ WhoWeAre/ Locations/ Global/ Pages/ default. aspx) [2] KPMG International names new Chairman (http:/ / business. timesonline. co. uk/ tol/ business/ industry_sectors/ banking_and_finance/ article1865547. ece) [3] "KPMG Reports 2010 revenues of US$20.6 billion" (http:/ / www. kpmg. com/ Global/ en/ IssuesAndInsights/ ArticlesPublications/ Press-releases/ Pages/ KPMG-Reports-2010-revenues. aspx). KPMG. . Retrieved 8 January 2011. [4] http:/ / www. kpmg. com/ [5] KPMG - History (http:/ / rd. kpmg. co. uk/ WhoWeAre/ 16532. htm) [6] Ernst & Young, KPMG merger to create US juggernaut (http:/ / findarticles. com/ p/ articles/ mi_m0EIN/ is_1997_Oct_20/ ai_19892580) [7] KPMG Consulting becomes Bearing Point (http:/ / www. itworld. com/ Man/ 3870/ 021002bearingpoint/ ) [8] BearingPoint Seeks Bankruptcy Protection (http:/ / www. washingtonpost. com/ wp-dyn/ content/ article/ 2009/ 02/ 18/ AR2009021801973. html) [9] French Atos buys two KPMG consulting units (http:/ / www. itworld. com/ Man/ 3870/ 020605atosoriginkpmg/ ) [10] Are they off their trollies? New Statesman article (http:/ / www. newstatesman. com/ pdf/ lawsupp2004. pdf) [11] FTI Consulting Completes Acquisition of Dispute Advisory Services Business Of KPMG (http:/ / www. fticonsulting. com/ web/ about/ pressreleases/ 10/ FTI_Consulting_Completes_Acquisition_of_Dispute_Advisory_Services_Business_Of_KPMG. html) [12] Norway and Saudi Arabia to join KPMG Europe LLP (http:/ / www. consultant-news. com/ article_display. aspx?p=adp& id=7325) [13] Accounting firms drawn into Madoff scandal (http:/ / www. ft. com/ cms/ s/ 0/ e8294d3c-ccef-11dd-9905-000077b07658,dwp_uuid=b7a8d610-caaf-11dd-87d7-000077b07658. html?nclick_check=1) [14] Madoff-related class action filed in SDNY against Tremont Group, KPMG, others (http:/ / www. securitiesdocket. com/ 2008/ 12/ 23/ madoff-related-class-action-filed-in-sdny-against-tremont-group-kpmg-others/ ) [15] Handelsregister des Kantons Zug (http:/ / hrazg. ch/ ) (Registration Number CH-020.6.900.276-5) [16] KPMG: Leadership (http:/ / www. kpmg. com/ Global/ WhoWeAre/ Organization/ Leadership/ Pages/ default. aspx) [17] Australia's Michael Andrew named KPMG's global chairman (http:/ / m. ibtimes. com/ australia-s-michael-andrew-named-kpmg-s-global-chairman-144581. html) [18] About KPMG China (http:/ / www. kpmg. com/ cn) [19] About KPMG (http:/ / www. kpmg. com) [20] KPMG China appoints chairman, IAB (http:/ / www. vrl-financial-news. com/ accounting/ intl-accounting-bulletin/ issues/ iab-2011/ iab-482/ kpmg-china-appoints-chairman. aspx) [21] KPMG China appoints Stephen Yiu as Chairmanm Hong Kong Business, Feb 2011 (http:/ / hongkongbusiness. hk/ professional-services/ people/ kpmg-china-appoints-stephen-yiu-chairman) [22] KPMG Global Services (http:/ / kpmg. com/ Services/ ) [23] China Tax services (http:/ / www. kpmg. com/ cn/ en/ WhatWeDo/ Tax/ China-Tax-Services/ ) [24] KPMG's Trade and Customs services (http:/ / www. KPMGAsiaTradeCustoms. com) [25] KPMGs Global China Practice (http:/ / www. kpmg. com/ cn/ en/ WhatWeDo/ Industries/ Global-China/ Pages/ default. aspx) [26] 2011 World's Best Outsourcing Advisors (http:/ / CN/ en/ WhoWeAre/ Awards-Rankings/ Pages/ World-Best-Outsourcing-Advisor-2011. aspx)

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[27] International Tax Review Asia Tax Awards, 2010 (http:/ / www. kpmg. com/ CN/ en/ WhoWeAre/ Awards-Rankings/ Pages/ ITR-Asia-Tax-Awards. aspx) [28] Retail in Asia article (http:/ / www. retailinasia. com/ article/ retail/ business-finance/ 2011/ 01/ kpmg-wins-international-tax-review-2010-awards) [29] KPMG China GTPS site (http:/ / kpmg. com/ CN/ en/ WhatWeDo/ Tax/ Global-Transfer-Pricing-Services/ Pages/ Contacts. aspx) [30] International Tax Review article (March 2011) (http:/ / www. internationaltaxreview. com/ Article/ 2792751/ Search/ China-How-China-has-developed-its-transfer-pricing-rules. html?Keywords=+ China+ Transfer+ Pricing+ Firm+ of+ the+ Year+ & PartialFields=(CATEGORYIDS:10329)& Brand=ITR) [31] http:/ / www. kpmg. com. cn/ gtps [32] Top 2 overall in Consultancy Rankings 2009 by OpRisk & Compliance (http:/ / kpmg. com/ CN/ en/ WhoWeAre/ Awards-Rankings/ Pages/ OpRisk-Compliance-Consultancy-Rankings. aspx) [33] World's most attractive employers, 2010 - ranked Second, and First of the Big Four (http:/ / kpmg. com/ cn/ en/ WhoWeAre/ Awards-Rankings/ Pages/ World-Most-Attractive-Employers-2010. aspx) [34] KPMG: Corporate & Indirect Tax Rate Survey (http:/ / www. kpmg. com/ LU/ en/ IssuesAndInsights/ Articlespublications/ Pages/ KPMG'sCorporateandIndirectTaxRateSurvey2010. aspx) [35] KPMG: Individual Income Tax and Social Security Rate Survey (http:/ / www. kpmg. com/ EE/ en/ IssuesAndInsights/ ArticlesPublications/ Pages/ Income-Tax-Survey-2010. aspx) [36] Competitive Alternatives: KPMG's Guide to International Business Location (http:/ / www. competitivealternatives. com) [37] KPMG: Exploring Global Frontiers - The New Emerging Destinations (http:/ / www. kpmg. com/ Ca/ en/ IssuesAndInsights/ ArticlesPublications/ Oi/ Pages/ ExploringGlobalFrontiers. aspx) [38] Issues and Insights produced by KPMG in China (http:/ / www. kpmg. com/ cn/ en/ IssuesAndInsights/ ) [39] Working Mother (http:/ / www. workingmother. com/ web?service=direct/ 1/ ViewArticlePage/ dlinkFullFeaturedArticle& sp=601& sp=94) [40] 100 Best Companies to work for (http:/ / money. cnn. com/ magazines/ fortune/ bestcompanies/ 2009/ full_list/ ) [41] Extract from Training Magazine (http:/ / www. kpmgcareers. com/ whoweare/ training. pdf) [42] College Grad.com (http:/ / www. collegegrad. com/ press/ big-four. shtml) [43] Best Places to Launch a Career (http:/ / bwnt. businessweek. com/ interactive_reports/ career_launch_2009/ ) [44] Best 100 Companies (http:/ / business. timesonline. co. uk/ tol/ business/ career_and_jobs/ best_100_companies/ article3477883. ece) [45] Four day week as work dries up: KPMG offers 11,000 staff dramatic cut in hours to save jobs (http:/ / www. dailymail. co. uk/ news/ article-1119431/ Four-day-week-As-work-dries-KPMG-offers-11-000-staff-dramatic-cut-hours-battle-save-jobs. html) [46] "Reasons for Selection, 2009 Canada's Top 100 Employers Competition" (http:/ / www. eluta. ca/ top-employer-kpmg). . [47] KPMG agrees to settle Rite Aid suit. (http:/ / goliath. ecnext. com/ coms2/ gi_0198-120108/ KPMG-agrees-to-settle-Rite. html) [48] KPMG Pays $115 Million to Settle Suit (http:/ / www. cfo. com/ article. cfm/ 3282683) [49] Charge Against KPMG Dropped (http:/ / www. washingtonpost. com/ wp-dyn/ content/ article/ 2007/ 01/ 03/ AR2007010301883. html) Carrie Johnson, January 4, 2007, Washington Post [50] KPMG Germany's Failure to Spot Siemens Problems Raises Questions (http:/ / online. wsj. com/ article/ SB117219374546016790-search. html?KEYWORDS=kpmg& COLLECTION=wsjie/ 6month) [51] Siemens Supervisory Board Proposes Ernst & Young As Auditors (http:/ / www. easybourse. com/ bourse-actualite/ marches/ siemens-supervisory-board-proposes-ernst-young-as-auditors-570387) [52] Fannie Sues KPMG for Approving Bad Numbers (http:/ / www. washingtonpost. com/ wp-dyn/ content/ article/ 2006/ 12/ 12/ AR2006121201386. html) [53] Report Assails Auditor for Work at Failed Home Lender (http:/ / www. nytimes. com/ 2008/ 03/ 26/ business/ 26cnd-account. html?_r=1& hp) [54] KPMG and Xerox Settle Securities Lawsuit (http:/ / www. webcpa. com/ article. cfm?articleid=27255) [55] HQ Bank accountant KPMG reported after flaws (http:/ / www. swedishwire. com/ component/ content/ article/ 1-companies/ 5977-hq-bank-auditor-kpmg-reported-after-flaws-) [56] Aftonbladet.se Frn skott till skatt, March 23 2002 (http:/ / www. aftonbladet. se/ sportbladet/ article64943. ab) [57] Mickelson signs agreement with KPMG LLP (http:/ / www. pgatour. com/ 2008/ tournaments/ r005/ 02/ 06/ mickelson_release/ index. html) [58] Bouw, Brenda (17 February 2010). "Golden boy Bilodeau weighs new offers" (http:/ / www. ctvolympics. ca/ freestyle-skiing/ news/ newsid=44879. html). The Globe and Mail. . Retrieved 16 March 2010. [59] Newquist, Caleb (18 February 2010). "Alexandre Bilodeau Is KPMG Canadas Phil Mickelson" (http:/ / goingconcern. com/ 2010/ 02/ alexandre-bilodeau-kpmg-canadas-phil-mickelson/ ). The Going Concern. . Retrieved 16 March 2010. [60] SEC News Digest, September 23, 1984 (http:/ / www. sec. gov/ news/ digest/ 1982/ dig092382. pdf)

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External links
Official international website (http://www.kpmg.com/) KPMG China website (http://www.kpmg.com/cn) Tax Me if You Can (http://www.pbs.org/wgbh/pages/frontline/shows/tax/) - documentary into corporate tax avoidance and its implications including the role of KPMG

Article Sources and Contributors

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Article Sources and Contributors

KPMG Source: http://en.wikipedia.org/w/index.php?oldid=437943862 Contributors: Abdullais4u, AdrianLebherz, After Midnight, Akbeancounter, Alansohn, Alexcaban, Alison9, Amdcin, Amitkinger, Ankur.chouragade, Armughan Ahmad, Asocall, Aspects, Astrotrain, Avdeluca, BIG4PAPA, Balagopal.k, Bassbonerocks, Bellemonde, Bellthorpe, Benditlikeoneill, Billdario, Bizguy84, BlueAzure, Bobo192, Boneyard, Brg153, Brio-En, Bunnyhop11, CDSJRCLS91, Can't sleep, clown will eat me, Capricorn42, Carrieann88, CecileGreeff, Cgperry, Chendy, Cherui1231, Choster, Cklwiki, Coagmano, Codf1977, Colfer2, CommonsDelinker, Cousteau69, Cryptonymius, Crysb, Crzrussian, DB Durham NC, DMCer, DMacks, Daswam, Dazza1979, Dbamforth, Dearsina, Djegan, DocWatson42, DocendoDiscimus, Dormskirk, DrJos, Dravecky, Dreadstar, Duckie, DuncanHill, E-Kartoffel, EECavazos, ERK, ESQ24, Edward321, Effeietsanders, Egfrank, Emerson7, EnWikinombre, Encyo, ErikNY, Eustress, Fayenatic london, Filpaul, Finley, Fraudy, Free Bear, Furorimpius, Gasheadsteve, Gator1999, GazMan7, Geo Swan, Georgeg, Gidonb, GnuDoyng, Gobonobo, Godmaza, GodotNor, Gogo Dodo, Gprince007, Greg.loutsenko, Grizzlybear777, Guat6, Gurt Posh, Gypsydoctor, Harro5, Hmains, Hooperbloob, Hyrden, Ideal gas equation, Inlumino, JNW, Jamcib, James Foster, Jerryseinfeld, Jezdog5986, Jhawkinson, Jihg, JimmySand9, Jlbakke, Jmcc150, Jni, Johnsmith09876543210, Jpoelma13, Js, Kalpol, Kbdank71, Ketiltrout, Kevin B12, Khalid bin waleed, Kkm010, Km2065, Koavf, Kpmg123, Kreegah, Kuru, LMB, Laedwards, Listsworker, Loco46, M.nelson, MPS, MTLskyline, Maarten van Vliet, Mack2, Maidenhead22, MantisEars, Mauls, Mcli7kg2, Mdanby, Mhockey, Mkrupnic, Mksce, Mmuuishikawa, Mr Stephen, Mtaylor848, Mukkakukaku, NHRHS2010, Nairobiny, Naive rm, Natalie Erin, Ncox, Neodbg, Nnatmc2007, Noclip, Noisy, Nouse4aname, Nstse, Nutcracker, OccamzRazor, Oliver Pereira, One, Orange Suede Sofa, Oscarthecat, PSUMark2006, PaulHanson, Pdsen, Pethan, Phantomsteve, Phenalot, Philparlock420, Poly poly-man, Porsche997SBS, Pouchkidium, Puttingpenguin, Quidam65, RandalSchwartz, RandomStringOfCharacters, Rapjo, Rd232, Redsuperted, Renata3, Revaluation, Rfritch, Rjwilmsi, SDC, Saans12, Sahrin, Salavat, Salilsabir, Schroedi, ScottJ, Sebastian scha., Sekicho, Sewuganda, Shanerp, Sherool, Shiskine, Siddhesh j, Simon-in-sagamihara, Sir192, SirIsaacBrock, Sivanesh, Smorter, Snowm, Soscarson, SpamMan, Special-T, Struway, T. Wong, THJames, TanyaNB, Tazmaniacs, The wub, Thehumpties, Thomas, Thomas Paine1776, Thunderwing, Tim1357, Tommy2010, Tupungato, Tzartzam, U2boy1979, UnitedStatesian, User At Work, Velella, Vorkje, Vrenator, WRK, Weavermiles, Welsh, Weregerbil, Wereon, Wesley1234, Wessel88, WillMcC, Woohookitty, Wormcast, Wpktsfs, Xnatedawgx, YSSYguy, Yaffley, Yamanam, Ymarko, Zoltuger, 693 anonymous edits

Image Sources, Licenses and Contributors

Image:KPMG.svg Source: http://en.wikipedia.org/w/index.php?title=File:KPMG.svg License: Public Domain Contributors: KPMG File:Increase2.svg Source: http://en.wikipedia.org/w/index.php?title=File:Increase2.svg License: unknown Contributors: Sarang File:345 park1.jpg Source: http://en.wikipedia.org/w/index.php?title=File:345_park1.jpg License: Public Domain Contributors: Johnsmith09876543210 (talk) File:Montral-Tour KPMG.JPG Source: http://en.wikipedia.org/w/index.php?title=File:Montral-Tour_KPMG.JPG License: GNU Free Documentation License Contributors: Qyd, Skeezix1000, Xnatedawgx File:150wjeff.jpg Source: http://en.wikipedia.org/w/index.php?title=File:150wjeff.jpg License: Public Domain Contributors: Original uploader was V8americanpower at en.wikipedia File:KPMG in Kamloops, Canada.jpg Source: http://en.wikipedia.org/w/index.php?title=File:KPMG_in_Kamloops,_Canada.jpg License: Creative Commons Attribution 2.5 Contributors: Marek lusarczyk (Tupungato) Photo gallery File:KPMG, Leeds.jpg Source: http://en.wikipedia.org/w/index.php?title=File:KPMG,_Leeds.jpg License: Creative Commons Attribution-Sharealike 3.0 Contributors: Mtaylor848

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