KPMG is a global organization of independent professional services firms providing Audit, Tax and
Advisory services. KPMG is the brand under which the member firms of KPMG International Limited
(“KPMG International”) operate and provide professional services. “KPMG” is used to refer to individual
member firms within the KPMG organization or to one or more member firms collectively.
KPMG firms operate in 144 countries and territories with more than 236,000 partners and employees
working in member firms around the world. Each KPMG firm is a legally distinct and separate entity and
describes itself as such. Each KPMG member firm is responsible for its own obligations and liabilities.
KPMG International Limited is a private English company limited by guarantee. KPMG International
Limited and its related entities do not provide services to clients.