KPMG is the brand under which the member firms of KPMG International Limited (KPMG International) operate and provide professional services. Each firm is a separate legal entity and together they form the KPMG global organization. “KPMG” is used to refer to individual KPMG firms within the KPMG organization or to one or more KPMG firms collectively.
In many parts of the world, regulated businesses (such as audit and legal firms) are required by law to be locally owned and independent. KPMG firms do not, and cannot, operate as a corporate multinational. KPMG firms are generally locally owned and managed. Each KPMG firm is responsible for its own obligations and liabilities.
Member firms in the KPMG organization are members in, or have other legal connections to, KPMG International, an English private company limited by guarantee. KPMG International acts as the coordinating entity for the overall benefit of the KPMG member firms but does not provide professional services to clients. Professional services to clients are exclusively provided by member firms.
Our structure is designed to support consistency of service quality and adherence to agreed values wherever in the world KPMG member firms operate. KPMG member firms commit to conduct their operations in compliance with a common set of values, standards and service quality expectations. Partners and employees within those firms commit to act with integrity and consistently with our Code of Conduct at all times.
Member firms are located in 147 countries and territories. Collectively, they employ 219,000 people.
Each KPMG member firm takes responsibility for its management and the quality of its work. Partners and professionals within those firms commit to act with integrity at all times.
Unless otherwise indicated, references in this website to a 'member firm' or 'member firms' are references to member firms of KPMG International and those entities owned, managed, and controlled by them.
KPMG refers to the global organization or to one or more of the member firms of KPMG International Limited (KPMG International), each of which is a separate legal entity. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients.
The Global Board is the principal governance and oversight body of KPMG International. Its key responsibilities include approving strategy, protecting and enhancing the KPMG brand and approving policies and regulations. It includes the Global Chairman & CEO, the Chairman of each of our three regions (the Americas, Asia Pacific, and Europe, the Middle East and Africa) and a number of Senior Partners of KPMG’s member firms.
The Global Management Team works under oversight of the Global Board, and with other leadership groups, on key priorities including developing global strategy and driving alignment between KPMG member firms, functions and sectors.
The Global Council of KPMG International focuses on high-level governance tasks and facilitates discussion with and between the member firms. It includes representation from 56 member firms.
More information about KPMG's approach to governance and audit quality can be found in our Transparency Report.