KPMG also performs reasonable assurance engagements or limited assurance engagements (ISAE 3000,) other than audits or reviews of historical financial information, in order to provide an assurance or limited assurance expression in the conclusion.

For example these reasonable and limited assurance engagements may include:

• Compliance with regulatory requirements e.g. financial services regulatory returns; 
• Compliance with contractual agreements e.g. compliance with the terms of a licensing agreement; 
• Compliance with a process or a methodology, for example a financial information forecasting process;