KPMG Singapore - KPMG Singapore

<!DOCTYPE html> <html lang="en-US"> <head> <meta http-equiv="content-type" content="text/html" charset="UTF-8"/> <meta http-equiv="date" content="Fri, 15 Nov 2024 05:19:32 GMT"/> <meta http-equiv="content-language" content="en-US"/> <meta http-equiv="content-encoding" content="text/html"/> <meta name="description" content="KPMG is a global network of professional firms providing Audit, Tax and Advisory services to MNCs, governments and nonprofit organizations."/> <meta charset="utf-8"/> <meta http-equiv="X-UA-Compatible" content="IE=edge,chrome=1"/> <link rel="preload" as="font" type="font/woff2" href="/etc/clientlibs/kpmgpublic/fonts/openSans/OpenSans-VariableFont_wdth,wght.woff2" crossorigin /> <link rel="preconnect" href="https://assets.kpmg.com" crossorigin /> <link rel="preconnect" href="https://scripts.demandbase.com" crossorigin /> <link rel="preload" href='/etc/clientlibs/kpmgpublic/pages/global.min-1fa80e.js' as="script"/> <link rel="apple-touch-icon" sizes="180x180" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-180x180-precomposed.png"/> <link rel="apple-touch-icon" sizes="167x167" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-167x167-precomposed.png"/> <link rel="apple-touch-icon" sizes="152x152" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-152x152-precomposed.png"/> <link rel="apple-touch-icon" sizes="120x120" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-120x120-precomposed.png"/> <link rel="apple-touch-icon" sizes="76x76" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-76x76-precomposed.png"/> <link rel="apple-touch-icon" sizes="60x60" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-60x60-precomposed.png"/> <link rel="apple-touch-icon" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-precomposed.png"/> <link rel="icon" type="image/png" href="/etc/designs/default/kpmg/favicons/favicon-32x32.png" sizes="32x32"/> <link rel="icon" type="image/png" href="/etc/designs/default/kpmg/favicons/android-chrome-192x192.png" sizes="192x192"/> <link rel="icon" type="image/png" href="/etc/designs/default/kpmg/favicons/favicon-96x96.png" sizes="96x96"/> <link rel="icon" type="image/png" href="/etc/designs/default/kpmg/favicons/favicon-16x16.png" sizes="16x16"/> <link rel="manifest" href="/etc/designs/default/kpmg/favicons/manifest.json"/> <link rel="mask-icon" href="/etc/designs/default/kpmg/favicons/safari-pinned-tab.svg" color="#00338D"/> <link rel="shortcut icon" href="/etc/designs/default/kpmg/favicon.ico"/> <link rel="canonical" href="https://kpmg.com/sg/en/home.html"/> <meta name="twitter:card" content="summary_large_image"/> <meta name="twitter:title" content="KPMG in Singapore"/> <meta name="DC.Title" content="Home - KPMG Singapore"/> <meta name="twitter:creator" content="@KPMG"/> <meta name="twitter:image" content="https://assets.kpmg.com/is/image/kpmg/singapore-budget-2024-nologo:cq5dam.web.1200.600"/> <meta http-equiv="last-modified" content="Fri, 15 Nov 2024 05:18:20 GMT"/> <meta name="DC.Description" content="KPMG is a global network of professional firms providing Audit, Tax and Advisory services to MNCs, governments and nonprofit organizations."/> <meta name="twitter:site" content="@KPMG"/> <meta name="twitter:description" content="KPMG is a global network of professional firms providing Audit, Tax & Advisory services."/> <meta name="DC.Language" content="en-US"/> <meta name="DC.Date" content="2024-11-15"/> <meta name="DC.Format" content="text/html"/> <meta name="robots" content="index, follow"/> <meta property="og:image" content="https://assets.kpmg.com/is/image/kpmg/singapore-budget-2024-nologo:cq5dam.web.1200.600"/> <meta property="og:type" content="website"/> <meta property="og:site_name" content="KPMG"/> <meta property="og:title" content="KPMG in Singapore"/> <meta property="og:locale" content="en"/> <meta property="og:url" content="https://kpmg.com/sg/en/home.html"/> <meta property="og:description" content="KPMG is a global network of professional firms providing Audit, Tax & Advisory services."/> <script type="text/javascript">var kpmgMetaData={"KPMG_Business_Owner":"Global Digital Marketing","KPMG_Short_Desc":"KPMG is a global network of professional firms providing Audit, Tax and Advisory services.","KPMG_Service_Path":"Services/Advisory","KPMG_Change_Frequency":"hourly","KPMG_Template":"/conf/kpmgpublic/settings/wcm/templates/dynamic-homepage-template","KPMG_Service_ID_Loc":"139451683369905992286273","KPMG_Geographic_Origin_ID":"SG","KPMG_Service_ID":"139451683369905992286273","KPMG_Article_ReadTime":"","KPMG_URL":"/sg/en/home.html","KPMG_Image_Alt":"KPMG Entrance","KPMG_BANNER_FLAG":"false","KPMG_Media_Typ_Path":"Media formats/Image","KPMG_Description":"KPMG is a global network of professional firms providing Audit, Tax and Advisory services to MNCs, governments and nonprofit organizations.","KPMG_Persona_Path":"Personas/Clients,Personas/Potential Clients","KPMG_Cont_Type_Path":"Content type/Landing Pages","KPMG_Persona_ID":"59205189396461572826360,60541426764903813537507","KPMG_Business_Owner_Group":"EN – SG – Digital","KPMG_Service_Pth_Loc":"Services/Advisory","KPMG_Title":"Home","KPMG_Tab_Type":"Generic","KPMG_Analytics_PageName":"sg:en:home","KPMG_Med_For_Type_ID":"139530417022481105394120","KPMG_Document_Id":"OC01M1422619058747","KPMG_Content_Type_ID":"3106375685003788737198","KPMG_Topic_Path":"Insights/Innovation,Insights/Tech Innovation,Insights/Tech Innovation/Social media","KPMG_Live_Source":"https://kpmg.com/master/en/home.html","KPMG_Live_Copy":"true","KPMG_Short_Title":"KPMG Singapore","KPMG_FONT":"false","KPMG_HTML_Title":"KPMG Singapore","KPMG_Canonical_URL":"https://kpmg.com/sg/en/home.html","KPMG_Seo_Priority":"1.0","KPMG_Template_Type":"dynamic-homepage-template","KPMG_last_mod_rank":"1731647900907","KPMG_Topic_ID":"205456179048973755163353,168453272748332272260548934883794,701091301587749670332366588473476","KPMG_Image":"/content/dam/kpmg/sg/images/2024/02/singapore-budget-2024-nologo.jpg","KPMG_Blog_Topics":""};var appSearchConfigs={"pagination":{"page":{"current":2,"size":5}},"sortParamsMapping":{"trending":"kpmg_page_views_trending","KPMG_MOST_PLR":"kpmg_avg_time_spent","mostviewed":"kpmg_page_views","KPMG_Filter_Date":"kpmg_filter_date","relavance":"_score"},"fieldsMapping":{"contacttabs":[{"kpmg_image":{"raw":{}},"kpmg_article_date_time":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_article_readtime":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"partnerlocator":[{"kpmg_contact_fn":{"raw":{}},"kpmg_contact_ln":{"raw":{}},"kpmg_contact_job_ttl":{"raw":{}},"kpmg_url":{"raw":{}}}],"toppicks":[{"kpmg_image":{"raw":{}},"kpmg_template":{"raw":{}},"kpmg_primary_tag":{"raw":{}},"kpmg_short_title":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_article_type":{"raw":{}},"kpmg_article_primary_format":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_article_readtime":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"blog":[{"kpmg_image":{"raw":{}},"kpmg_description":{"raw":{}},"kpmg_blog_topics":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_blog_date":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_article_readtime":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"relatedcontent":[{"kpmg_image":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_article_type":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}},"kpmg_template_type":{"raw":{}}}],"contactcarousel":[{"kpmg_image":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_cont_mem_firm":{"raw":{}},"kpmg_contact_job_ttl":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_contact_fn":{"raw":{}},"kpmg_suffix":{"raw":{}},"kpmg_contact_ln":{"raw":{}},"kpmg_contact_mn":{"raw":{}},"kpmg_contact_city":{"raw":{}},"kpmg_salutation":{"raw":{}},"kpmg_state":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"articlecarousel":[{"kpmg_image":{"raw":{}},"kpmg_contact_fn":{"raw":{}},"kpmg_contact_ln":{"raw":{}},"kpmg_short_title":{"raw":{}},"kpmg_article_date_time":{"raw":{}},"kpmg_contact_country":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"articlequery":[{"kpmg_image":{"raw":{}},"kpmg_description":{"raw":{}},"kpmg_filter_date":{"raw":{}},"kpmg_banner_flag":{"raw":{}},"kpmg_primary_tag":{"raw":{}},"kpmg_article_date":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_article_readtime":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_article_date_time":{"raw":{}},"kpmg_page_views":{"raw":{}},"kpmg_tab_type":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_avg_time_spent":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_article_primary_format":{"raw":{}},"kpmg_article_type":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}},"kpmg_template_type":{"raw":{}},"kpmg_sl_gl_id":{"raw":{}}}],"trendinglistnew":[{"kpmg_image":{"raw":{}},"kpmg_description":{"raw":{}},"kpmg_article_date_time":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"latestthinking":[{"kpmg_image":{"raw":{}},"kpmg_description":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"broader":[{"kpmg_description":{"raw":{}},"kpmg_banner_flag":{"raw":{}},"kpmg_primary_tag":{"raw":{}},"kpmg_article_date":{"raw":{}},"kpmg_contact_job_ttl":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_contact_city":{"raw":{}},"kpmg_event_start_time":{"raw":{}},"kpmg_article_date_time":{"raw":{}},"kpmg_tab_type":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}},"kpmg_template_type":{"raw":{}},"kpmg_image":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_article_readtime":{"raw":{}},"kpmg_contact_fn":{"raw":{}},"kpmg_contact_ln":{"raw":{}},"kpmg_event_type":{"raw":{}},"kpmg_contact_country":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_article_primary_format":{"raw":{}},"kpmg_article_type":{"raw":{}},"kpmg_event_startdate":{"raw":{}}}],"listing":[{"kpmg_title":{"raw":{}},"kpmg_url":{"raw":{}}}],"shorter":[{"kpmg_image":{"raw":{}},"kpmg_description":{"raw":{}},"kpmg_banner_flag":{"raw":{}},"kpmg_primary_tag":{"raw":{}},"kpmg_article_date":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_article_primary_format":{"raw":{}},"kpmg_article_type":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}},"kpmg_template_type":{"raw":{}}}]},"facets":{"All_Global":["kpmg_topic_path_facet","kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet"],"Insights_Global":["kpmg_filter_year","kpmg_ind_path_facet","kpmg_service_path_facet","kpmg_topic_path_facet","kpmg_geo_rel_path_facet"],"People_Local":["kpmg_filter_year","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet","kpmg_topic_path_facet","kpmg_cont_mem_firm"],"All_Local":["kpmg_topic_path_facet","kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet"],"Insights_Local":["kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet","kpmg_topic_path_facet"],"Events_Local":["kpmg_filter_year","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet","kpmg_topic_path_facet","kpmg_geo_rel_path_facet"],"PressReleases_Global":["kpmg_filter_year","kpmg_ind_path_facet","kpmg_service_path_facet","kpmg_topic_path_facet","kpmg_geo_rel_path_facet"],"PressReleases_Local":["kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet","kpmg_topic_path_facet"],"People_Global":["kpmg_filter_year","kpmg_cont_mem_firm","kpmg_ind_path_facet","kpmg_service_path_facet","kpmg_topic_path_facet"],"Events_Global":["kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_ind_path_facet","kpmg_service_path_facet","kpmg_topic_path_facet"],"Blogs_Global":["kpmg_blog_topics","kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_topic_path_facet","kpmg_ind_path_facet","kpmg_service_path_facet"],"Blogs_Local":["kpmg_blog_topics","kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet","kpmg_topic_path_facet"]}};var appSearchClientEnv="";var isadmactive="true";var kpmgAssetDomain="https:\/\/assets.kpmg.com";var calanderProperties={"longMonths":["January","February","March","April","May","June","July","August","September","October","November","December"],"shortMonths":["Jan","Feb","Mar","Apr","May","Jun","Jul","Aug","Sep","Oct","Nov","Dec"],"timeMeridiems":["AM","PM"]};var dateFormatProperties={"showMeridiem":true,"transformations":{"dayType":"d","monthType":"mmmm","hourType":"hh","monthCase":"cc","yearType":"y"},"timeSeparator":":","fields":[{"item1":"day"},{"item2":"month"},{"item3":"year"}],"separators":[{"item1":" "},{"item2":" "},{"item3":""}]};var kpmgDateFormat="d [full month] yyyy:Day Month Year";var kpmgDateSeperator1=' ';var kpmgDateSeperator2=' ';var kpmgDateSeperator3='';var KPMG=KPMG||{};var isAuthor=false;var searchFacetsFlag=true;if(navigator.userAgent.match(/iPad/i)===null){var meta;meta=document.createElement('meta');meta.name="viewport";meta.id='kpmgViewport';meta.content="width=device-width, initial-scale=1.0, user-scalable=1.0";document.getElementsByTagName("head")[0].appendChild(meta);} if(navigator.userAgent.match(/iPhone/i)){var meta;meta=document.createElement('meta');meta.name="viewport";meta.id='kpmgViewport';meta.content="width=device-width, initial-scale=1.0, user-scalable=no";document.getElementsByTagName("head")[0].appendChild(meta);}</script> <script type="application/ld+json"> {"@type":"Consortium","name":"KPMG","logo":"https://assets.kpmg.com/content/dam/kpmg/xx/images/2018/07/kpmg-logo.jpg/jcr:content/renditions/original","@context":"http://schema.org","url":"https://kpmg.com/sg/en/home.html","sameAs":["https://www.linkedin.com/company/kpmg-singapore","https://www.facebook.com/kpmgsg","https://www.youtube.com/user/KPMGinSingapore/videos","https://www.instagram.com/kpmgsingapore/?hl=en"]}{"@type":"WebSite","potentialAction":{"query-input":"required name=search_term_string","@type":"SearchAction","target":"https://kpmg.com/sg/en/home/misc/search.html?sp_p=any&q={search_term_string}"},"name":"KPMG","@context":"http://schema.org/","url":"https://kpmg.com/sg/en/home.html"} </script> <script type="text/javascript">window.regexValues=window.regexValues||{nameJs:"[0\u002D9|\x22~`!@#$%^\x26()_={}[\\]:;\x27,.<>+*\\\/\\\\?]"?new RegExp("[0\u002D9|\x22~`!@#$%^\x26()_={}[\\]:;\x27,.<>+*\\\/\\\\?]"):"",cityJs:""?new RegExp(""):"",emailJs:"^([a\u002DzA\u002DZ0\u002D9.+_\u002D]*@([0\u002D9a\u002DzA\u002DZ][\u002D\\w]*[0\u002D9a\u002DzA\u002DZ]\\.)+[a\u002DzA\u002DZ]{2,9})$"?new RegExp("^([a\u002DzA\u002DZ0\u002D9.+_\u002D]*@([0\u002D9a\u002DzA\u002DZ][\u002D\\w]*[0\u002D9a\u002DzA\u002DZ]\\.)+[a\u002DzA\u002DZ]{2,9})$"):"",phoneJs:""?new RegExp(""):"",cnameJs:""?new RegExp(""):"",roleJs:""?new RegExp(""):"",messageJs:"^[^%{}<>]+$"?new RegExp("^[^%{}<>]+$"):"",};</script> <link rel="stylesheet" href='/etc/clientlibs/kpmgpublic/global/css/global-9d6fcf.css'/> <script type="text/javascript">window.kpmgPath=window.location.pathname.toLowerCase();var preferredSite='';function getCookie(cname){var name=cname+"=";var cArray=document.cookie.split(';');for(var i=0;i<cArray.length;i++){var c=cArray[i];while(c.charAt(0)==' '){c=c.substring(1);} if(c.indexOf(name)==0){preferredSite=c.substring(name.length,c.length);preferredSite=preferredSite.indexOf(".html")>-1?preferredSite:"";return true;}}} if(window.kpmgPath==="/xx/en/home.html"&&document.referrer===""){getCookie("p_source");if(preferredSite.length>0&&preferredSite!=="/xx/en/home.html"){var geoUserSite=encodeURI(preferredSite) window.location=geoUserSite;}} window.kpmgPersonalize=window.kpmgPersonalize||{hideLogicTree:false,displayNameFormat:"",isPersonalize:false,isSitePersonalize:false,isPageTagsFlagEnabled:false,isContentRefreshEnabled:false,isPPC:false,firstnameLastnameSwitch:false,isBlog:false,blogHomePage:"",blogPath:""||"blogs",blogResultCount:"90"||"0",userAccInfoExpiry:24,fetchDataAndPersonalize:null,getCaptchaKey:"6LfauzAUAAAAAKtLWpawmB\u002DD5LslW_V5ul7Q_dUM",isCaptchaEnabled:"true",downloadDataExpiryWindow:24,resendVerifyEmailDefaultTime:"60",db:{CDCWrapper:null,data:null,},mapping:{url:""},snp:{url:"",timeout:0,data:null,params:{languageCode:"en"||"en",countryCode:"sg"||"xx",sortType:"",sortTypeKey:"",tagCategory:"",timeBoxParameter:""}},registrationPromoOverlay:{revisitCounter:"3",returnWindowInMinutes:"30",returnWindowInDays:"14"},misc:{isAuthor:false,ageVerificationReq:false,isSitePersonalizeAndRhfEnabled:""||false,dashboardLimitNo:0,triggerRefreshFeedback:0,triggerHideFeedback:0,cellLevelCombinedHideRefresh:0,rejectedListLimit:0,locationNavigatorPage:"",RfpFormLocationSelector:""},i18n:{gigyaMsgs:{kpmg_sign_up_header:"Sign up with an existing account",kpmg_sign_up_text:"Get started by using an existing social media account or fill in the fields below to gain access to articles, research and resources.",kpmg_already_have_an_account:"Already have an account?",kpmg_log_in:"Log in",kpmg_learn_more:"Learn more",kpmg_create_an_account:"Create an account",kpmg_required:"Required",kpmg_info_email:"This email address will be used when logging into your KPMG account.",kpmg_info_password:"Password must contain at least 8 characters including 1 number, 1 upper\u002Dcase, 1 lower\u002Dcase letter.",kpmg_privacy_statement_text:"I acknowledge that I have read and understood the terms stated in the",kpmg_privacy_statement_link_text:"KPMG Online Privacy Statement",kpmg_captcha_text:"Please confirm your registration by entering the two words in the field below, separated by a space.",kpmg_cancel:"Cancel",kpmg_continue:"Continue",kpmg_social_sign_in_header:"Signed in with",kpmg_social_sign_in_text:"You are signed in with the social account that you registered with",kpmg_cancel_registration_header:"Cancel Registration?",kpmg_cancel_registration_text:"Are you sure you want to cancel your registration?",kpmg_go_back:"Go Back",kpmg_registration_done_header:"Thank You For Registering.",kpmg_thank_you_text:"Thank you for registering. You can explore your dashboard or you can return to the article you just saved.",kpmg_go_to_mykpmg:"Go to dashboard",kpmg_return_to_my_article:"Return to my article",kpmg_error_tc_authored_msg_tc1:"Please provide acknowledgement for the online privacy statement",kpmg_error_tc_authored_msg_tc2:"Please select this checkbox to continue.",kpmg_error_tc_authored_msg_tc3:"Please select this checkbox to continue.",kpmg_privacy_acceptance_error_msg_tc1:"Please provide acknowledgement for the online privacy statement",kpmg_welcome_back:"Welcome back, ",kpmg_sign_in_header:"Sign in with an existing account",kpmg_not_yet_registered:"Not yet registered?",kpmg_use_your_kpmg_login_credentials:"Use your KPMG login credentials",kpmg_i_forgot_my_password:"I forgot my password",kpmg_keep_me_signed_in:"Keep me signed in",kpmg_forgot_password_header:"Please enter your email address to reset your password.",kpmg_forgot_password_text:"Please enter your email address to reset your password.",kpmg_reset_password:"Reset Password",kpmg_forgot_password_thank_you_text:"Thank you. If the email address provided is registered with KPMG, we will send an email containing a link to reset your password.",kpmg_return_to_login:"Return to login",kpmg_info_password_first:"Password must contain at least:",kpmg_info_password_second:"8 characters including 1 number, 1 upper\u002Dcase, 1 lower\u002Dcase letter and must be different from the previous 5 passwords.",kpmg_reset_password_thank_you_text:"Thank you. Your password has been reset.",kpmg_too_many_failed_attempts_header:"Too Many Failed Attempts",kpmg_too_many_failed_attempts_text:"Your account has been locked for 24 hours. You may wish to reset your password.",account_is_disabled:"Account is disabled",account_temporarily_locked_out:"Account temporarily locked out",and:"and",available:"Available",checking:"Checking",choose_file:"Choose File",email_address_is_invalid:"E\u002Dmail address is invalid.",email_already_exists:"Email already exists",fair:"Fair",invalid_fieldname:"Invalid %fieldname",invalid_login_or_password:"Invalid login or password",invalid_username_or_password:"Invalid username or password",login_identifier_exists:"Login identifier exists",maximum_size_of_3mb:"Maximum size of 3MB.",no_file_chosen:"No file chosen",not_available:"Not available",num_characters_total:"%num characters",num_of_the_following_groups:"%num of the following: An uppercase letter, a lowercase letter, a number, a special symbol",password_does_not_meet_complexity_requirements:"Password does not meet complexity requirements",password_must_contain_at_least:"Password must contain at least",password_strength_colon:"Password must contain at least:",passwords_do_not_match:"Passwords do not match",old_password_cannot_be_the_same_as_new_password:"New Password should be different than previous 5 passwords",please_enter_a_valid_fieldname:"Please enter a valid %fieldname",please_enter_fieldname:"Please enter %fieldname",profilePhoto_fileSizeError:"Photo format: JPG\/GIF\/PNG. Size: up to 3MB.",sorry_we_are_not_able_to_process_your_registration:"Sorry, we are not able to process your registration",strong:"Strong",there_are_errors_in_your_form_please_try_again:"There are errors in your form, please try again",there_is_no_user_with_that_username_or_email:"There is no user with that username or email",these_passwords_do_not_match:"These passwords do not match",this_field_is_required:"This field is required",too_weak:"Too weak",unique_identifier_exists:"Unique identifier exists",username_already_exists:"Username already exists",very_strong:"Very strong",weak:"Weak",wrong_password:"Wrong password",your_age_does_not_meet_the_minimal_age_requirement:"Your age does not meet the minimal age requirement (13+) for this site",kpmg_salutation:"Salutation",managesubscriptions:"To manage your subscriptions, click here"},customMsgs:{gigya_error_primary_action:"OK",gigya_error_title:"We\x27re sorry",gigya_account_disabled_error_title:"We\x27re sorry",gigya_account_disabled_error_primary_action:"OK",gigya_error_description:"Service is temporarily unavailable. Our engineers are working to resolve the issue.",gigya_account_disabled_error_description:"This account is disabled",gigya_cookies_disabled_error_description:"We cannot complete your request because third\u002Dparty cookies are currently disabled in your browser. We use third\u002Dparty cookies to provide the best browsing experience. Please check your browser settings and enable third\u002Dparty cookies to perform this action.",gigya_name_validation_error_message:"Special characters and numbers are not supported.",kpmg_error_numbervalidation:"Only numbers are supported",kpmg_placeholder_first_name:"First Name",kpmg_placeholder_last_name:"Last Name",kpmg_placeholder_email:"Email",kpmg_placeholder_password:"Password",kpmg_placeholder_confirm_password:"Confirm Password",kpmg_placeholder_company_optional:"Company (Optional)",kpmg_placeholder_select_country:"Select Country \/ Location",toppicksfor:"Top picks for",you:"you",items:"items",remove:"Remove",yes:"Yes",no:"No",organization:"Organization",quicksavedlist:"Quick Saved List",urllink:"URL Link",verify_email_err_title:"Email already sent",verify_email_err_desc:"Verification email already sent. Please check your mail.",verify_email_congrats_title:"Congratulations",verify_email_congrats_desc:"Your email has been verified. Now you can enjoy all personalized content kpmg.com has to offer.",office_locator_geolocation_error:"Error finding the Geo location",office_locator_nocities_error:"No Cities Found for the region\/location selected",office_locator_noresults_error:"No results found for the search performed",showanotherarticle:"Show me another article",dontshowarticleagain:"Don\x27t show this article again",updatemypreferences:"Update my preferences",addtolibrary:"Add to library",refreshcontent:"Refresh content",share:"Share",readMore:"Read more",or_divider_text:"OR",cross_site_error_title:"Error subscribing for newsletter",cross_site_error_description:"This subscription does not belong to the original country you are registered with.",deleteThisList:"Delete this list",editYourListName:"Edit your list name",shareThisList:"Share this list",move:"Move",delete:"Delete",placeholdertextforfiltersubscriptions:"Filter subscriptions based on your interests",selectedinterestslist:"Selected interests:",onboardingbasedsubscriptiontitle:"Subscriptions you are interested in:",interestsbasedsubscriptiontitle:"Subscriptions related to your interests:",subscriptionsinterestedintitle:"Subscriptions you may also be interested in:",registrationPromoTitle:"Want the latest KPMG {tag_name} content?",registrationPromoDescription:"Register now and set up your personalized dashboard around {tag_name} and all the other topics that interest you.",noArticleErrorTitle:"error",noArticleErrorMessage:"The articles in this list are no longer available for viewing.",noArticleErrorDetail:"Please use the following link to",noArticleErrorDetail1:"return to home page,",noArticleErrorDetail2:"or use the sites search feature.",searchLabel:"search",searchLibList:"Search list of libraries",libraryListDeleteThisArticle:"Delete this article",libraryListDeleteThisArticleDescription:"Are you sure you want to delete this article?",libraryListSuccessDescription:"delete successful.",libraryListDeleteIt:"Yes, delete",libraryListNotlongeravailable:"Articles no longer available for viewing",libraryListArticlenolongeravailabledescription:"An article was no longer available for viewing.",kpmgLibraryListArticleWasRemovedFromLabel:"Was removed from",libraryListMobilenolongeravlbl:"is no longer available for viewing.",libraryListArtitwasremovedfrom:"It was removed from",libraryListArticlesnolongeravailabledescription:"The following articles are no longer available for viewing",libraryListShareThisListDescription:"Copy and paste this url to share it.",libraryListCopy:"Copy",libraryListCancel:"Cancel",libraryListMovearticle:"Move this article to another list",libraryListInstrutiontext:"You can save this article to your library or you can save it to a specific list in your library.",libraryListAlreadysaved:"Already Saved",libraryListAlreadysavedarticle:"You\x27ve already saved this article to",libraryListChoosealist:"Choose a list",libraryListCreatealist:"Create a list",libraryListThatNameIsTaken:"List Name Already Exists",libraryListEmpty:"Invalid list name",libraryListSave:"Save",libraryListEnternewlist:"Enter new list name",libraryListAddtolibraryoverlayCancel:"Cancel",libraryListCancel1:"Cancel",createAList:"Create a list",createsuccessdescription:"List created successfully",listmanagementsave:"Save",deleteThisListDescription:"If you delete this list, you will lose all the articles saved in it. Are you sure you want to delete this list?",keepIt:"No, keep it",editsuccessdescriptionmobile:"The name change was successful.",namechanges:"Name changed",listnamechanged:"The list name has been successfully changed",copySuccessDescription:"URL copied to clipboard.",copyFailedClipboardAccessDenied:"Could not copy url. Allow webpage to access clipboard.",formbuilderCongratsTitle:"Thank you",formbuilderCongratsDescription:"You have successfully registered.",formbuilderCongratsClose:"Close",expiredtokenmodaltitle:"Your token has been expired",expiredtokenmodaldescription:"The token has expired. Please complete registration to gain access to the content.",expiredtokenmodalclosebutton:"Close",addMoreInterestsTitle:"Add more interests to your profile",addTagToInterests:"Add tag to Profile Interests",saveInterestTitle:"Want to save this interest?",search:"Search",close:"Close",resentemail:"We\x27ve sent another confirmation message to:",verifyemaillabel:"Verify Email",resendconfirmation:"Resend verification email",logoutinfo:"You\x27ve logged out",logoutdescription:"You\x27ve successfully logged out. You will now be taken to the Home Page.",verifyemail:"Please verify your email address to continue accessing your account.",interestsSearchPlaceholder:"enter your interest terms here",interestsAlreadySelected:"already selected \u002D manage your interests to remove",interestsSave:"Save",verifyEmailClose:"Close",profileChangesSaved:"Change saved",profileChangesSavedSuccessfully:"Your changes have been successfully saved.",minReadTime:"READ_TIME min read",minsReadTime:"READ_TIME min read",officeLocationFax:"Fax",officeLocationTel:"Tel",officeLocationNoResults:"No matching results found for",officeLocationsSearchTerm:"",searchResultsCopyOne:"",agreeLabel:"I agree to KPMG online privacy statement",expand:"expand",collapse:"collapse",addedtolibrary:"Added to Library",articleposteddate:"Article Posted date",relatedarticles:"Related Articles",moreoptions:"More Options",closeyourrecommendations:"Close your recommendations",wasaddedtothelistoflists:"was added to the list of lists",removedfromthelist:"Removed from the list",sectionfilters:"Section Filters",closeandreturntohomepage:"Close and return to home page",current:"current",completed:"completed",returntohomepage:"and return to the home page",belowsubscriptions:"once it is checked the below subscriptions will be available.",suggestthesubscriptions:"On selection of a suggestion the subscriptions list present below will be filtered.",openinanewwindow:"Opens in a new window",blogposts:"blog posts",category:"category",enableordisable:"enable or disable",articles:"articles",country:"Country",selected:"this post is interesting. selected",deselected:"this post is interesting. deselected",profileprogress:"Your profile is <%> complete",profilecompleted:"Congratulations, your profile is now complete!",completeprofile:"Complete your profile",addinterests:"Add interests",addsubscriptions:"Add subscriptions",starticon:"Gated content exclusive to KPMG members",yourinterests:"Your Interests",suggestmorecta:"Suggest More",alertmessage1:"Delete interest",alertdescription1:"Pinned articles will be removed once deleted",alertmessage2:"A maximum of 5 pinned articles allowed",alertmessagetitle:"Maximum Pins Reached",viewgatedcontentcta:"View Gated Content",nonewcontent:"No new content at this time.",viewallsubscriptionscta:"View All Subscriptions",gcsectiontitle:"Gated Content Section: Title",gcsectiondescription:"Gated Content Section: Description",hidegatedcontent:"Hide Gated Content",emptygatedcontentdescription:"It appears you have not yet subscribed to any such gated content.",articlesTwoFour:"articles",articlesFive:"articles",listsTwoFour:"Lists",listsFive:"Lists"}},pagesInfo:{interests:{isActive:false,reqLogin:true,redirectTo:"../user/login.html"},myaccount:{isActive:false,reqLogin:true,redirectTo:"../user/login.html"},dashboard:{isActive:false,reqLogin:true,redirectTo:"/user/login.html"},library:{isActive:false,reqLogin:true,redirectTo:"../user/login.html"},communicationpreference:{isActive:false,reqLogin:true,redirectTo:"../../user/login.html"},privacypreference:{isActive:false,reqLogin:true,redirectTo:"../../user/login.html"}},urlmapping:{learnMore:"",addtolib:"",feedback:"",fgeCongrats:"",fgeError:"",resetPassword:"",isUserRegistrationOverlayExists:"false"}};window.kpmgPersonalize.db.CDCWrapper=function(dbData){var eventObj=null;window.kpmgPersonalize.db.data=dbData;Dmdbase_CDC.callback(dbData);if(digitalData){digitalData.user.ipAddress=dbData.ip;} try{eventObj=new Event("dbData.received");} catch(error){eventObj=document.createEvent("Event");eventObj.initEvent("dbData.received",false,false);} document.dispatchEvent(eventObj);};window.__gigyaConf=window.__gigyaConf||{};window.__gigyaConf.customLang=window.kpmgPersonalize.i18n.gigyaMsgs;</script> <link rel="stylesheet" href='/etc/clientlibs/kpmgpublic/tmpl-home-new/css/tmpl-home-new-27d630.css'/> <meta name="msapplication-TileColor" content="#00338D"/> <meta name="msapplication-TileImage" content="/etc/designs/default/kpmg/favicons/mstile-144x144.png"/> <meta name="msapplication-config" content="/etc/designs/default/kpmg/favicons/browserconfig.xml"/> <meta name="theme-color" content="#00338D"/> <title>KPMG Singapore - KPMG Singapore</title> <link rel="stylesheet" type="text/css" href="/content/dam/kpmg/others/css/privacy_fix.css"/>  <script>(function(w,d,s,l,i){w[l]=w[l]||[];w[l].push({'gtm.start':new Date().getTime(),event:'gtm.js'});var f=d.getElementsByTagName(s)[0],j=d.createElement(s),dl=l!='dataLayer'?'&l='+l:'';j.async=true;j.src='https://www.googletagmanager.com/gtm.js?id='+i+dl;f.parentNode.insertBefore(j,f);})(window,document,'script','dataLayer','GTM-N7HJWHV');</script>  <script type="text/javascript" src='/etc/clientlibs/kpmgpublic/global/js/updateLoadedPartialHeader-322c7b.js'></script> <meta name="template" content="dynamic-homepage-template"/> <meta name="viewport" content="width=device-width, initial-scale=1"/> </head> <body class="base-editable-template-page page basicpage"> <div class="template"> <div id="gig_showSimpleShareUI" class="gig-simpleShareUI fixed-and-off-page"> <div class="gig-simpleShareUI-inner"> <span class="icon-gig-simpleShareUI-closeButton"> <span class="sr-only">close</span> </span> <div class="gig-simpleShareUI-caption"> <div class="gig-simpleShareUI-caption-text">Share with your friends</div> </div> <div id="show-share-bar-container" class="gig-simpleShareUI-content"> </div> </div> </div> <header class="global-navigation"> <div id="navigation-v2-data" class="bs5" style="position:fixed" data-site-info='{ "assetsDomain": "https://assets.kpmg.com", "isAuthor": false, "isPersonalized": false, "isTemplatePersonalized": false, "isBlog": false }'>  <div id="navigation-v2-data-logo" data-logo='{ "imgURL": "/is/image/kpmg/kpmg-logo-1", "altText": "KPMG logo", "linkURL": "/sg/en/home.html" }'> </div>   <div id="navigation-v2-data-navbar-nav" data-navbar-nav='{ "insights": { "id": "insights-flyout", "i18nLabel": " Insights ", "linkURL" : "/sg/en/home/insights.html" }, "industries": { "id": "industries-flyout", "i18nLabel": " Industries ", "linkURL" : "/sg/en/home/industries.html" }, "services": { "id": "services-flyout", "i18nLabel": " Services ", "linkURL": "/sg/en/home/services.html" }, "optional": { "id": "optional-flyout", "i18nLabel": "Careers", "linkURL": "/sg/en/home/careers.html", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" }, "optional1": { "id": "optional2-flyout", "i18nLabel": "Events", "linkURL": "/sg/en/home/events.html", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" }, "optional2": { "id": "optional3-flyout", "i18nLabel": "About", "linkURL": "/sg/en/home/about.html", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } }'> </div> <div id="navigation-v2-data-secondary-nav" data-secondary-nav='[ { "id": "careers", "label": " Careers ", "linkURL": "" }, { "id": "alumni", "label": " Alumni ", "linkURL": "" }, { "id": "media", "label": " Media ", "linkURL": "" }, { "id": "social", "label": " Social ", "linkURL": "" }, { "id": "about", "label": " About ", "linkURL": "" } ]'></div> <ul id="navigation-v2-data-nav-flyout"> <li id="navigation-v2-author-insights-flyout-editor"> <div class="nav-flyout-component-data" data-path="/content/kpmgpublic/sg/en/home/jcr:content/navigation-v2/insights" data-nav-flyout='{ "cell1":{ "type": "nav-list", "links":[ { "label": "KPMG in Singapore: Our Impact Plan", "url": "/sg/en/home/insights/2022/03/kpmg-our-impact-plan.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "KPMG Board & Governance Institute", "url": "/sg/en/home/misc/board-leadership.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Transparency Reports", "url": "/sg/en/home/insights/2022/04/transparency-reports.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Budget 2024", "url": "/sg/en/home/campaigns/2024/01/kpmg-singapore-budget-2024.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/sg/en/home/insights.html", "label": "All Insights", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } } }' data-cell1='{ "type": "nav-list", "links":[ { "label": "KPMG in Singapore: Our Impact Plan", "url": "/sg/en/home/insights/2022/03/kpmg-our-impact-plan.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "KPMG Board & Governance Institute", "url": "/sg/en/home/misc/board-leadership.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Transparency Reports", "url": "/sg/en/home/insights/2022/04/transparency-reports.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Budget 2024", "url": "/sg/en/home/campaigns/2024/01/kpmg-singapore-budget-2024.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/sg/en/home/insights.html", "label": "All Insights", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } }' data-featured-variation="true" data-cell2='{ "type": "card-link", "title": "KPMG Financial Performance Index (FPI) Q2 2024", "linkUrl": "/sg/en/home/insights/2024/10/fpi-report.html", "description": "An indicator of corporate health for companies across Singapore", "altText": "", "imgUrl": "/is/image/kpmg/waterfront-shot-of-singapore-harbour", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "Singapore", "isVideo" : "Page", "isRenditionOptimized" : "true" }' data-cell3='{ "type": "card-link", "title": "KPMG ESG", "linkUrl": "/sg/en/home/insights/2022/10/kpmg-esg.html", "description": "Unlock the power of ESG to transform your business", "altText": "", "imgUrl": "/is/image/kpmg/esg-forest-ai-meta", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "Sustainability", "isVideo" : "Page", "isRenditionOptimized" : "true" }'> </div> </li> <li id="navigation-v2-author-industries-flyout-editor"> <div class="nav-flyout-component-data" data-path="/content/kpmgpublic/sg/en/home/jcr:content/navigation-v2/industries" data-nav-flyout='{ "cell1":{ "type": "nav-list", "links":[ { "label": "Financial Services", "url": "/sg/en/home/industries/financial-services.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Infrastructure, government & healthcare", "url": "/sg/en/home/industries/infrastructure-government-healthcare.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": " Energy & natural resources", "url": "/sg/en/home/industries/energy-natural-resources.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": " Real estate", "url": "/sg/en/home/industries/real-estate.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Consumer markets", "url": "/sg/en/home/industries/consumer-markets.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/sg/en/home/industries.html", "label": "All industries", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } } }' data-cell1='{ "type": "nav-list", "links":[ { "label": "Financial Services", "url": "/sg/en/home/industries/financial-services.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Infrastructure, government & healthcare", "url": "/sg/en/home/industries/infrastructure-government-healthcare.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": " Energy & natural resources", "url": "/sg/en/home/industries/energy-natural-resources.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": " Real estate", "url": "/sg/en/home/industries/real-estate.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Consumer markets", "url": "/sg/en/home/industries/consumer-markets.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/sg/en/home/industries.html", "label": "All industries", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } }' data-featured-variation="true" data-cell2='{ "type": "card-link", "title": "Embedded Finance Hub", "linkUrl": "/sg/en/home/campaigns/2022/10/embedded-finance-hub.html", "description": "Explore new opportunities in financial services", "altText": "", "imgUrl": "/is/image/kpmg/embedded-finance-hub-banner2", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "Financial Services", "isVideo" : "Page", "isRenditionOptimized" : "false" }' data-cell3='{ "type": "card-link", "title": "Financial services, meet the future", "linkUrl": "/sg/en/home/insights/2023/08/where-financial-services-meet-the-future.html", "description": "Disruptive forces are reshaping the industry landscape. Are you prepared?", "altText": "", "imgUrl": "/is/image/kpmg/abstract-cubic-banner", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "Financial Services", "isVideo" : "Page", "isRenditionOptimized" : "true" }'> </div> </li> <li id="navigation-v2-author-services-flyout-editor"> <div class="nav-flyout-component-data" data-path="/content/kpmgpublic/sg/en/home/jcr:content/navigation-v2/services" data-nav-flyout='{ "cell1":{ "type": "nav-list", "links":[ { "label": "Audit", "url": "/sg/en/home/services/audit.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Tax", "url": "/sg/en/home/services/tax.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Advisory", "url": "/sg/en/home/services/advisory.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Enterprise", "url": "/sg/en/home/services/enterprise.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Connected Enterprise", "url": "/sg/en/home/services/advisory/consulting/management-consulting/kpmg-connected-enterprise.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/sg/en/home/services.html", "label": "All Services", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } } }' data-cell1='{ "type": "nav-list", "links":[ { "label": "Audit", "url": "/sg/en/home/services/audit.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Tax", "url": "/sg/en/home/services/tax.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Advisory", "url": "/sg/en/home/services/advisory.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Enterprise", "url": "/sg/en/home/services/enterprise.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Connected Enterprise", "url": "/sg/en/home/services/advisory/consulting/management-consulting/kpmg-connected-enterprise.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/sg/en/home/services.html", "label": "All Services", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } }' data-list-variation="true" data-cell2='{ "type": "nav-list", "links":[ { "label": "Technology Consulting", "url": "/sg/en/home/services/advisory/management-consulting/technology-consulting.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Management Consulting", "url": "/sg/en/home/services/advisory/management-consulting.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Risk Consulting", "url": "/sg/en/home/services/advisory/risk-consulting.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Deal Advisory", "url": "/sg/en/home/services/advisory/deal-advisory.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Powered Enterprise", "url": "/sg/en/home/services/advisory/kpmg-powered-enterprise.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] }' data-cell3='{ "type": "nav-list", "links":[ { "label": "Cyber Services", "url": "/sg/en/home/services/advisory/risk-consulting/cyber-security-services.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "ESG", "url": "/sg/en/home/insights/2022/10/kpmg-esg.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Forensic", "url": "/sg/en/home/services/advisory/risk-consulting/forensic-services.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Digital Village", "url": "/sg/en/home/services/digital-village.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Embedded Finance Hub", "url": "/sg/en/home/campaigns/2022/10/embedded-finance-hub.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] }'> </div> </li> <li id="navigation-v2-author-optional-flyout-editor"> <div class="nav-flyout-component-data" data-path="/content/kpmgpublic/sg/en/home/jcr:content/navigation-v2/optional" data-nav-flyout='{ "cell1":{ "type": "nav-list", "links":[ { "label": "Graduates", "url": "/sg/en/home/careers/graduates.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Internships", "url": "/sg/en/home/careers/internships.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Experienced hires", "url": "/sg/en/home/careers/experienced-hires.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Our people & culture", "url": "/sg/en/home/careers/our-people-and-culture.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Join our talent community", "url": "https://forms.office.com/e/pYzvaa9k6W", "internalFlag": "false", "newTabAllow": "Open in new tab or window" } , { "label": "Download our career recruitment brochure", "url": "https://assets.kpmg.com/content/dam/kpmg/sg/pdf/2024/11/kpmg-in-singapore-recruitment-brochure-2024.pdf", "internalFlag": "false", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/sg/en/home/careers.html", "label": "All Careers", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } } }' data-cell1='{ "type": "nav-list", "links":[ { "label": "Graduates", "url": "/sg/en/home/careers/graduates.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Internships", "url": "/sg/en/home/careers/internships.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Experienced hires", "url": "/sg/en/home/careers/experienced-hires.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Our people & culture", "url": "/sg/en/home/careers/our-people-and-culture.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Join our talent community", "url": "https://forms.office.com/e/pYzvaa9k6W", "internalFlag": "false", "newTabAllow": "Open in new tab or window" } , { "label": "Download our career recruitment brochure", "url": "https://assets.kpmg.com/content/dam/kpmg/sg/pdf/2024/11/kpmg-in-singapore-recruitment-brochure-2024.pdf", "internalFlag": "false", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/sg/en/home/careers.html", "label": "All Careers", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } }' data-featured-variation="true" data-cell2='{ "type": "card-link", "title": "Careers at KPMG", "linkUrl": "/sg/en/home/careers.html", "description": "Get started on your journey with KPMG today", "altText": "people walking on walkway", "imgUrl": "/is/image/kpmg/careers-walking", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "false" }' data-cell3='{ "type": "card-link", "title": "Graduates", "linkUrl": "/sg/en/home/careers/graduates.html", "description": "Kickstart your career with KPMG", "altText": "", "imgUrl": "/is/image/kpmg/kpmg-singapore-graduates-meta", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "true" }'> </div> </li> <li id="navigation-v2-author-optional2-flyout-editor"> <div class="nav-flyout-component-data" data-path="/content/kpmgpublic/sg/en/home/jcr:content/navigation-v2/optional1" data-nav-flyout='{ "cell1":{ "type": "nav-list", "links":[ { "label": "Unlocking tax opportunities: latest insights for financial services", "url": "/sg/en/home/events/2024/04/unlocking-tax-opportunities-latest-insights-for-financial-services.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Evolving Perspectives: Pillar Two in Review", "url": "/sg/en/home/events/2024/04/evolving-perspectives-pillar-two-in-review.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Spotlight on Funds: Recent Trends in Digital Assets", "url": "/sg/en/home/events/2024/04/spotlight-on-funds-recent-trends-in-digital-assets.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/sg/en/home/events.html", "label": "All Events", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } } }' data-cell1='{ "type": "nav-list", "links":[ { "label": "Unlocking tax opportunities: latest insights for financial services", "url": "/sg/en/home/events/2024/04/unlocking-tax-opportunities-latest-insights-for-financial-services.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Evolving Perspectives: Pillar Two in Review", "url": "/sg/en/home/events/2024/04/evolving-perspectives-pillar-two-in-review.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Spotlight on Funds: Recent Trends in Digital Assets", "url": "/sg/en/home/events/2024/04/spotlight-on-funds-recent-trends-in-digital-assets.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/sg/en/home/events.html", "label": "All Events", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } }' data-featured-variation="true" data-cell2='{ "type": "card-link", "title": "Unlocking supply chain transformation: navigating the tax & legal terrain", "linkUrl": "/sg/en/home/events/2024/05/unlocking-supply-chain-transformation.html", "description": "Gain insights into tax and legal aspects of supply chain management, and how to manage complexities of operating in changing times", "altText": "", "imgUrl": "/is/image/kpmg/singapore-city-skyline-meta", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "", "isVideo" : "Page", "isRenditionOptimized" : "true" }' data-cell3='{ "type": "card-link", "title": "Navigating the Singapore tax landscape for multinational enterprises", "linkUrl": "/sg/en/home/events/2024/05/navigating-the-singapore-tax-landscape-for-multinational-enterprises..html", "description": "Learn about key tax benefits available in Singapore and discover why it's a favoured location for multinational enterprises seeking to grow", "altText": "", "imgUrl": "/is/image/kpmg/waves-purple-blue-abstract", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "true" }'> </div> </li> <li id="navigation-v2-author-optional3-flyout-editor"> <div class="nav-flyout-component-data" data-path="/content/kpmgpublic/sg/en/home/jcr:content/navigation-v2/optional2" data-nav-flyout='{ "cell1":{ "type": "nav-list", "links":[ { "label": "Overview", "url": "/sg/en/home/about/overview.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Organization", "url": "/sg/en/home/about/overview/Organisation.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "History", "url": "/sg/en/home/about/overview/history.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Impact and Inclusion", "url": "/sg/en/home/about/impact-and-inclusion.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Media Room", "url": "/sg/en/home/media.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Transparency Reports", "url": "/sg/en/home/insights/2022/04/transparency-reports.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/sg/en/home/about.html", "label": "All About", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } } }' data-cell1='{ "type": "nav-list", "links":[ { "label": "Overview", "url": "/sg/en/home/about/overview.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Organization", "url": "/sg/en/home/about/overview/Organisation.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "History", "url": "/sg/en/home/about/overview/history.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Impact and Inclusion", "url": "/sg/en/home/about/impact-and-inclusion.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Media Room", "url": "/sg/en/home/media.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Transparency Reports", "url": "/sg/en/home/insights/2022/04/transparency-reports.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/sg/en/home/about.html", "label": "All About", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } }' data-featured-variation="true" data-cell2='{ "type": "card-link", "title": "Awards and Rankings", "linkUrl": "/sg/en/home/about/awards-and-rankings.html", "description": "Local and international awards recognizing KPMG’s outstanding Audit, Tax and Advisory services.", "altText": "", "imgUrl": "/is/image/kpmg/bottom-view-of-glass-building", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "true" }' data-cell3='{ "type": "card-link", "title": "Our Impact Plan", "linkUrl": "/sg/en/home/insights/2022/03/kpmg-our-impact-plan.html", "description": "Empowering our future leaders to drive impactful change", "altText": "", "imgUrl": "/is/image/kpmg/oip-2024-meta", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "Singapore", "isVideo" : "Page", "isRenditionOptimized" : "true" }'> </div> </li> </ul>  <div id="navigation-v2-author-site-selector-editor"> <div id="navigation-v2-data-site-selector" style="min-height:0.5px;" data-mobile-tab='{ "id": "language-locale", "icon": "icon-site-selector", "closeTabLabel": "Close site selector" }' data-site-selector='{ "iconStyle": "icon-site-selector", "isVisible": true, "id": "site-selector", "title": "Site Selector" , "flyout": { "cell1": { "type": "site-selector-menu", "heading": "Select KPMG member firm site and language" , "sites":[ { "selected": true, "countryLocale": "Singapore (EN)", "link": "/sg/en/home.html" } ], "global": { "selected": false, "link": "/xx/en/home.html", "countryLocale": "Global (EN)" } , "allCountries": { "link": "/sg/en/home/misc/site-selector.html", "i18nLabel": "View all KPMG sites and languages" }, "countrySiteData": { "countryList":[ { "country": "Albania ", "locale": "en", "link": "/al/en/home.html" }, { "country": "Algeria ", "locale": "fr", "link": "/dz/fr/home.html" }, { "country": "Argentina ", "locale": "es", "link": "/ar/es/home.html" }, { "country": "Armenia ", "locale": "en", "link": "/am/en/home.html" }, { "country": "Australia ", "locale": "en", "link": "/au/en/home.html" }, { "country": "Austria ", "locale": "de", "link": "/at/de/home.html" }, { "country": "Austria ", "locale": "en", "link": "/at/en/home.html" }, { "country": "Azerbaijan ", "locale": "en", "link": "/az/en/home.html" }, { "country": "Bahamas ", "locale": "en", "link": "/bs/en/home.html" }, { "country": "Bahrain ", "locale": "en", "link": "/bh/en/home.html" }, { "country": "Bangladesh ", "locale": "en", "link": "/bd/en/home.html" }, { "country": "Barbados ", "locale": "en", "link": "/bb/en/home.html" }, { "country": "Belgium ", "locale": "en", "link": "/be/en/home.html" }, { "country": "Belgium ", "locale": "nl", "link": "/be/nl/home.html" }, { "country": "Bermuda ", "locale": "en", "link": "/bm/en/home.html" }, { "country": "Bosnia and Herzegovina ", "locale": "en", "link": "/ba/en/home.html" }, { "country": "Brasil ", "locale": "pt", "link": "/br/pt/home.html" }, { "country": "Brazil ", "locale": "en", "link": "/br/en/home.html" }, { "country": "British Virgin Islands ", "locale": "en", "link": "/vg/en/home.html" }, { "country": "Bulgaria ", "locale": "en", "link": "/bg/en/home.html" }, { "country": "Cambodia ", "locale": "en", "link": "/kh/en/home.html" }, { "country": "Cameroon ", "locale": "fr", "link": "/cm/fr/home.html" }, { "country": "Canada ", "locale": "en", "link": "/ca/en/home.html" }, { "country": "Canada ", "locale": "fr", "link": "/ca/fr/home.html" }, { "country": "Cayman Islands ", "locale": "en", "link": "/ky/en/home.html" }, { "country": "Channel Islands ", "locale": "en", "link": "/qm/en/home.html" }, { "country": "Chile ", "locale": "es", "link": "/cl/es/home.html" }, { "country": "China ", "locale": "en", "link": "/cn/en/home.html" }, { "country": "China ", "locale": "zh", "link": "/cn/zh/home.html" }, { "country": "Colombia ", "locale": "es", "link": "/co/es/home.html" }, { "country": "Costa Rica ", "locale": "es", "link": "/cr/es/home.html" }, { "country": "Croatia ", "locale": "en", "link": "/hr/en/home.html" }, { "country": "Cyprus ", "locale": "en", "link": "/cy/en/home.html" }, { "country": "Czech Republic ", "locale": "cs", "link": "/cz/cs/home.html" }, { "country": "Czech Republic ", "locale": "en", "link": "/cz/en/home.html" }, { "country": "DR Congo ", "locale": "fr", "link": "/cd/fr/home.html" }, { "country": "Denmark ", "locale": "da", "link": "/dk/da/home.html" }, { "country": "Denmark ", "locale": "en", "link": "/dk/en/home.html" }, { "country": "Egypt ", "locale": "en", "link": "/eg/en/home.html" }, { "country": "Estonia ", "locale": "en", "link": "/ee/en/home.html" }, { "country": "Estonia ", "locale": "et", "link": "/ee/et/home.html" }, { "country": "Finland ", "locale": "fi", "link": "/fi/fi/home.html" }, { "country": "France ", "locale": "fr", "link": "/fr/fr/home.html" }, { "country": "Georgia ", "locale": "en", "link": "/ge/en/home.html" }, { "country": "Germany ", "locale": "de", "link": "/de/de/home.html" }, { "country": "Germany ", "locale": "en", "link": "/de/en/home.html" }, { "country": "Ghana ", "locale": "en", "link": "/gh/en/home.html" }, { "country": "Gibraltar ", "locale": "en", "link": "/gi/en/home.html" }, { "country": "Greece ", "locale": "el", "link": "/gr/el/home.html" }, { "country": "Greece ", "locale": "en", "link": "/gr/en/home.html" }, { "country": "Hong Kong SAR ", "locale": "en", "link": "/cn/en/home.html" }, { "country": "Hungary ", "locale": "en", "link": "/hu/en/home.html" }, { "country": "Hungary ", "locale": "hu", "link": "/hu/hu/home.html" }, { "country": "Iceland ", "locale": "is", "link": "/is/is/home.html" }, { "country": "India ", "locale": "en", "link": "/in/en/home.html" }, { "country": "Indonesia ", "locale": "en", "link": "/id/en/home.html" }, { "country": "Ireland ", "locale": "en", "link": "/ie/en/home.html" }, { "country": "Isle of Man ", "locale": "en", "link": "/im/en/home.html" }, { "country": "Israel ", "locale": "en", "link": "/il/en/home.html" }, { "country": "Italy ", "locale": "it", "link": "/it/it/home.html" }, { "country": "Ivory Coast ", "locale": "fr", "link": "/ci/fr/home.html" }, { "country": "Jamaica ", "locale": "en", "link": "/jm/en/home.html" }, { "country": "Japan ", "locale": "en", "link": "/jp/en/home.html" }, { "country": "Japan ", "locale": "ja", "link": "/jp/ja/home.html" }, { "country": "Jordan ", "locale": "en", "link": "/jo/en/home.html" }, { "country": "Kazakhstan ", "locale": "en", "link": "/kz/en/home.html" }, { "country": "Kazakhstan ", "locale": "kk", "link": "/kz/kk/home.html" }, { "country": "Kazakhstan ", "locale": "ru", "link": "/kz/ru/home.html" }, { "country": "Kenya ", "locale": "en", "link": "/ke/en/home.html" }, { "country": "Korea ", "locale": "en", "link": "/kr/en/home.html" }, { "country": "Korea ", "locale": "ko", "link": "/kr/ko/home.html" }, { "country": "Kuwait ", "locale": "en", "link": "/kw/en/home.html" }, { "country": "Laos ", "locale": "en", "link": "/la/en/home.html" }, { "country": "Latvia ", "locale": "en", "link": "/lv/en/home.html" }, { "country": "Latvia ", "locale": "lv", "link": "/lv/lv/home.html" }, { "country": "Lebanon ", "locale": "en", "link": "/lb/en/home.html" }, { "country": "Lithuania ", "locale": "en", "link": "/lt/en/home.html" }, { "country": "Lithuania ", "locale": "lt", "link": "/lt/lt/home.html" }, { "country": "Luxembourg ", "locale": "en", "link": "/lu/en/home.html" }, { "country": "Macau SAR ", "locale": "en", "link": "/cn/en/home.html" }, { "country": "Malaysia ", "locale": "en", "link": "/my/en/home.html" }, { "country": "Malta ", "locale": "en", "link": "/mt/en/home.html" }, { "country": "Mauritius ", "locale": "en", "link": "/mu/en/home.html" }, { "country": "Mexico ", "locale": "es", "link": "/mx/es/home.html" }, { "country": "Moldova ", "locale": "en", "link": "/md/en/home.html" }, { "country": "Monaco ", "locale": "en", "link": "/mc/en/home.html" }, { "country": "Monaco ", "locale": "fr", "link": "/mc/fr/home.html" }, { "country": "Mongolia ", "locale": "en", "link": "/mn/en/home.html" }, { "country": "Montenegro ", "locale": "en", "link": "/me/en/home.html" }, { "country": "Mozambique ", "locale": "en", "link": "/mz/en/home.html" }, { "country": "Myanmar ", "locale": "en", "link": "/mm/en/home.html" }, { "country": "Namibia ", "locale": "en", "link": "/na/en/home.html" }, { "country": "Netherlands ", "locale": "en", "link": "/nl/en/home.html" }, { "country": "Netherlands ", "locale": "nl", "link": "/nl/nl/home.html" }, { "country": "New Zealand ", "locale": "en", "link": "/nz/en/home.html" }, { "country": "Nigeria ", "locale": "en", "link": "/ng/en/home.html" }, { "country": "North Macedonia ", "locale": "en", "link": "/mk/en/home.html" }, { "country": "Norway ", "locale": "nb", "link": "/no/nb/home.html" }, { "country": "Oman ", "locale": "en", "link": "/om/en/home.html" }, { "country": "Pakistan ", "locale": "en", "link": "/pk/en/home.html" }, { "country": "Panama ", "locale": "es", "link": "/pa/es/home.html" }, { "country": "Peru ", "locale": "es", "link": "/pe/es/home.html" }, { "country": "Philippines ", "locale": "en", "link": "/ph/en/home.html" }, { "country": "Poland ", "locale": "en", "link": "/pl/en/home.html" }, { "country": "Poland ", "locale": "pl", "link": "/pl/pl/home.html" }, { "country": "Portugal ", "locale": "en", "link": "/pt/en/home.html" }, { "country": "Portugal ", "locale": "pt", "link": "/pt/pt/home.html" }, { "country": "Qatar ", "locale": "en", "link": "/qa/en/home.html" }, { "country": "Romania ", "locale": "en", "link": "/ro/en/home.html" }, { "country": "Romania ", "locale": "ro", "link": "/ro/ro/home.html" }, { "country": "Saudi Arabia ", "locale": "en", "link": "/sa/en/home.html" }, { "country": "Serbia ", "locale": "en", "link": "/rs/en/home.html" }, { "country": "Singapore ", "locale": "en", "link": "/sg/en/home.html" }, { "country": "Slovakia ", "locale": "en", "link": "/sk/en/home.html" }, { "country": "Slovakia ", "locale": "sk", "link": "/sk/sk/home.html" }, { "country": "Slovenia ", "locale": "en", "link": "/si/en/home.html" }, { "country": "South Africa ", "locale": "en", "link": "/za/en/home.html" }, { "country": "Spain ", "locale": "es", "link": "/es/es/home.html" }, { "country": "Sri Lanka ", "locale": "en", "link": "/lk/en/home.html" }, { "country": "Sweden ", "locale": "sv", "link": "/se/sv/home.html" }, { "country": "Switzerland ", "locale": "de", "link": "/ch/de/home.html" }, { "country": "Switzerland ", "locale": "en", "link": "/ch/en/home.html" }, { "country": "Switzerland ", "locale": "fr", "link": "/ch/fr/home.html" }, { "country": "Taiwan ", "locale": "en", "link": "/tw/en/home.html" }, { "country": "Taiwan ", "locale": "zh", "link": "/tw/zh/home.html" }, { "country": "Thailand ", "locale": "en", "link": "/th/en/home.html" }, { "country": "Togo ", "locale": "fr", "link": "/tg/fr/home.html" }, { "country": "Trinidad and Tobago ", "locale": "en", "link": "/tt/en/home.html" }, { "country": "Tunisia ", "locale": "en", "link": "/tn/en/home.html" }, { "country": "Tunisia ", "locale": "fr", "link": "/tn/fr/home.html" }, { "country": "Turkey ", "locale": "en", "link": "/tr/en/home.html" }, { "country": "Turkey ", "locale": "tr", "link": "/tr/tr/home.html" }, { "country": "Ukraine ", "locale": "en", "link": "/ua/en/home.html" }, { "country": "Ukraine ", "locale": "ru", "link": "/ua/ru/home.html" }, { "country": "Ukraine ", "locale": "uk", "link": "/ua/uk/home.html" }, { "country": "United Arab Emirates ", "locale": "en", "link": "/ae/en/home.html" }, { "country": "United Kingdom ", "locale": "en", "link": "/uk/en/home.html" }, { "country": "United States ", "locale": "en", "link": "/us/en/home.html" }, { "country": "Uruguay ", "locale": "es", "link": "/uy/es/home.html" }, { "country": "Uzbekistan ", "locale": "en", "link": "/uz/en/home.html" }, { "country": "Uzbekistan ", "locale": "ru", "link": "/uz/ru/home.html" }, { "country": "Venezuela ", "locale": "es", "link": "/ve/es/home.html" }, { "country": "Vietnam ", "locale": "en", "link": "/vn/en/home.html" }, { "country": "Vietnam ", "locale": "vi", "link": "/vn/vi/home.html" }, { "country": "Zambia ", "locale": "en", "link": "/zm/en/home.html" }, { "country": "Zimbabwe ", "locale": "en", "link": "/zw/en/home.html" } ], "i18nLabel" : { "selectOtherLocation": "Select other location", "enterCountry": "Enter location", "errorMessage": "No results found", "site": "site" } } } } }'> </div> </div>  <div id="navigation-v2-author-my-account-flyout-editor"> <div id="navigation-v2-data-my-account-flyout" style="min-height:10px;" data-mobile-tab='{ "id": "user-profile", "icon": "icon-user", "closeTabLabel": "Close MyAccount Menu" }' data-interest-summary-threshold="25" data-my-account-flyout='{ "iconStyle": "icon-logged-out", "id": "my-account-flyout", "title": "Account Flyout" , "closeTabLabel": "Close MyAccount Menu" , "type": "nav-list", "loggedOutLinks": [ { "url": "", "label": "Register" , "dataName": "register", "key": "kpmg.personalization.homepage.mykpmgflyout.register" }, { "url": "", "label": "Login" , "dataName": "login", "key": "kpmg.personalization.homepage.mykpmgflyout.login" }, { "url": "", "label": "Learn more" , "dataName": "learnmore", "key": "kpmg.personalization.homepage.mykpmgflyout.learnMore" } ], "loggedInLinks": [ { "url": "", "label": "Dashboard", "key": "kpmg.personalization.homepage.mykpmgflyout.dashboard" }, { "url": "", "label": "Profile", "key": "kpmg.personalization.homepage.mykpmgflyout.profile" }, { "url": "?tab=communication_preferences_container", "label": "Subscriptions", "key": "kpmg.personalization.homepage.mykpmgflyout.subscriptions" }, { "url": "", "label": "Interests", "key": "kpmg.personalization.homepage.mykpmgflyout.interests" }, { "url": "", "label": "Library", "key": "kpmg.personalization.homepage.mykpmgflyout.library" }, { "url": "#", "label": "Logout", "key": "kpmg.personalization.homepage.mykpmgflyout.logout" }, { "isLastItem": true } ], "flyout": { "cell1": { "type": "nav-list", "links": [] }, "cell2": { "type": "card-link", "title": "", "linkUrl": "", "description": "", "altText": "", "imgUrl": "", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "false" }, "cell3": { "type": "card-link", "title": "", "linkUrl": "", "description": "", "altText": "", "imgUrl": "", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "false" } } }'> </div> </div>  <div id="navigation-v2-data-search" data-mobile-tab='{ "id": "search", "icon": "icon-search", "closeTabLabel": "Close search" }' data-search='{ "title": "Search" }' data-server-data='{ "queryParams":{ "typeahead": { "FILTER": "DE=97508671404166678130047", "DE": "1062406382709593246227224120481", "prefix_results": "200", "language": "en_us", "lang": "en_us", "service": "PREFIX", "TBDB": "disp_taxonomy", "template": "service.json", "FILTER": "ATN=sg" } }, "config": { "searchResultsPath": "/sg/en/home/misc/search.html", "typeaheadWait": "250", "placeholder": "Search" } }' data-query-params='{ "sesPrefixResultsLimit" :200, "commonModelId" : "97508671404166678130047", "localCountryModelId":"1062406382709593246227224120481", "searchResultPath":"/sg/en/home/misc/search.html", "searchLanguage":"en_us", "yourRecentSearchCopy":"Your recent searches" }' data-i18n-labels='{ "search": "Search" }'> </div>   <div id="navigation-v2-data-i18n-labels" data-i18n-labels='{ "interestSummary": { "title": "Personalize your content", "description": "Click here to go to your interest page and select the specific industries, topics, services, and countries to tailor the content you see.", "title": "Personalize your content", "yourInterests": "Your interests include", "industry": "Industries", "topic": "Topics", "service": "Services", "country": "Countries", "lastUpdated": "Last updated", "selectedInterests": "Select interests" }, "promotional": { "welcome": "Welcome ", "myKpmgProfile": "Stay up to date with what matters to you", "newUser1": "Browse articles, ", "unknownUser": "Gain access to personalized content based on your interests by signing up today", "newUser2": "set up your interests", "newUser3": ", or ", "newUser4": "Learn more", "myProfileCTA":"Dashboard", "oldUser": "You've been a member since" }, "siteSelector": { "title": "Experience KPMG Personalisation", "description": "Browse content specific to your interests across all of our KPMG sites and languages, all on your personal dashboard." } }'></div> </div> <div id="navigation-v2-preloader" class="bs5">  <section class="navbar-component vue-component navbar-wrapper" style="position:absolute;width:100%;"> <div class="px-0 "> <nav class="desktop-navbar-component vue-component navbar navbar-expand bg-white position-static rounded-0 d-none d-xl-flex pb-2"> <div class="container"> <a class="logo-image-component vue-component navbar-brand p-0 " href="/sg/en/home.html"> <img class="" src="https://assets.kpmg.com/is/image/kpmg/kpmg-logo-1" alt="KPMG logo"> </a> <ul class="navbar-nav-component vue-component navbar-nav mx-auto "> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/sg/en/home/insights.html"> Insights </a> </li> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/sg/en/home/industries.html"> Industries </a> </li> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/sg/en/home/services.html"> Services </a> </li> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/sg/en/home/careers.html"> Careers </a> </li> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/sg/en/home/events.html"> Events </a> </li> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/sg/en/home/about.html"> About </a> </li> </ul> <div class="navbar-ikon-menu-component vue-component mt-2 "> <div class="ikon-trigger-with-animated-search-bar-component vue-component d-inline-block position-relative"> <span class="icon icon-search icon-fw px-2 py-1 text-kpmg-blue cursor-pointer" title="Search"></span> </div> <div class="ikon-trigger-with-navflyout-dropdown-component vue-component dropdown d-inline-block position-static chrome"> <span class="px-0 py-3 text-kpmg-blue icon icon-fw nav-dropdown-toggle cursor-pointer dropdown-trigger icon-site-selector chrome" title="Site Selector"></span> </div> </div> </div> </nav> </div> <div class="mobile-navbar-component vue-component d-xl-none"> <nav class="navbar fixed-top bg-white py-1 px-1"> <div class="container"> <div class="navBackdrop bg-white"></div> <div class="mobile-menu-toggle-and-menu-component vue-component mt-3"> <span class="mobile-slide-menu-toggle-trigger-component vue-component ms-4 mt-1 icon-list-view text-kpmg-blue"> <span class='mobile_menu_icon' tabindex="0" role="button" aria-label="Hamburger Menu" aria-expanded="false"> <svg class="hamburger js-navicon closed" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink" x="0px" y="0px" viewBox="0 0 40 40" style="enable-background:new 0 0 40 40;" xml:space="preserve"> <line x1="3" y1="0" x2="37" y2="0" class="hamburger__line animation__top"></line> <line x1="3" y1="15" x2="37" y2="15" class="hamburger__line animation__middle"></line> <line x1="3" y1="30" x2="37" y2="30" class="hamburger__line animation__bottom"></line> </svg> </span> </span> </div> <a class="logo-image-component vue-component navbar-brand p-0 mt-1" href="/sg/en/home.html"> <img class="" src="https://assets.kpmg.com/is/image/kpmg/kpmg-logo-1" alt="KPMG logo"> </a> </div> </nav> </div> </section>  </div> <div id="navigation-v2" class="bs5 hide-from-print">  <navbar :vm="$store.state.data.navigation"></navbar> </div>  <script type="text/x-template" id="navbar-component-template"> <div class=" navbar-component vue-component navbar-wrapper position-relative " v-if="vm" >  <div class=" px-0 " v-dev="{isDev: $root.isDev, variant: 'default'}" > <desktop-navbar class=" d-none d-xl-flex pb-2 " :vm="vm" ></desktop-navbar> </div>  <mobile-navbar :vm="vm" > </mobile-navbar>  <blogs-navbar :vm="vm.blogHeader" v-if="$store.state.data.siteInfo.isBlog"></blogs-navbar> </div> </script>   <script type="text/x-template" id="legacy-nav-list-item-component-template"> <div class=" legacy-nav-list-item-component vue-component nav-list-link-container " > <legacy-learn-more-trigger :vm="vm" class=" nav-link text-kpmg-blue p-0 border border-top-0 border-left-0 border-right-0 " ></legacy-learn-more-trigger> </div> </script>  <script type="text/x-template" id="legacy-logout-link-component-template"> <div class="nav-list-link-container"> <a class=" legacy-logout-link-component vue-component btn-link text-kpmg-blue p-2 border border-top-0 border-left-0 border-right-0 " href="#" @click.stop.prevent="logoutUser();" > {{vm.label}} </a> </div> </script>  <script type="text/x-template" id="legacy-learn-more-trigger-component-template"> <a class=" legacy-learn-more-trigger-component vue-component " :data-uri="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url : '/content/kpmgpublic' + vm.url" :href="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url.substr(19) : vm.url" :data-modal-url="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url.substr(19) : vm.url" :data-bs-remote="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url.substr(19) : vm.url" data-name="learnmore" data-bs-target="#kpmgModal" data-bs-toggle="modal" data-bs-backdrop="static" oncontextmenu="return false" > {{ vm.label }} </a> </script>   <script type="text/x-template" id="navbar-typeahead-component-template"> <type-ahead class=" navbar-typeahead-component vue-component d-inline " :src="url" :getresponse="getResponse" :delaytime="parseInt($store.state.data.search.serverData.config.typeaheadDelayTime)" :selectfirst="false" :onhit="onHit" :placeholder="$store.state.data.search.serverData.config.placeholder" @keyup.enter="onEnter" v-model="inputValue" @typeaheadkeyupenter="onEnter" ></type-ahead> </script>  <script type="text/x-template" id="type-ahead-component-template"> <div class=" type-ahead-component vue-component input-group " :class="[classes]" > <div class="input-wrapper mobile"> <label class="sr-only" for="mobile-search" v-html="placeholder"></label> <input type="text" id="mobile-search" :title="placeholder" class="type-ahead-select taller" :placeholder="placeholder" autocomplete="off" v-model="query" @keydown.down="down" @keydown.up="up" @keydown.enter.prevent="hit" @keydown.esc="reset('escape')" @input="update($event)" @keyup.enter="onKeyUpEnter" @keyup.right = "right" /> </div> <label class="sr-only" for="desktop-search" v-html="placeholder"></label> <input type="text" id="desktop-search" class="type-ahead-select desktop" :placeholder="placeholder" autocomplete="off" v-model="query" @keydown.down="down" @keydown.up="up" role="combobox" aria-haspopup="true" aria-expanded="false" autocomplete="off" aria-autocomplete="list" aria-controls="dropdownMenu" aria-owns="dropdownMenu" @keydown.enter.prevent="hit" @keydown.esc="reset('escape')" @input="update($event)" @keyup.enter="onKeyUpEnter" @keyup.right = "right" /> <div class="sr-only results-count-sr" aria-live="polite" role="status"></div> <div class="sr-only selection-count-sr" aria-live="polite" role="status"></div> <div v-show="hasItems" class="dropdown-menu-list dropdown-menu" :class="{hasItems: hasItems}" > <ul id="dropdownMenu" role="listbox" > <li role="option" v-for="(item , index) in items" :class="{active:activeClass(index)}" :id="'typeahead-option-'+index" v-bind:key="index + '-typeahead'" @mousedown="hit" @mousemove="setActive(index)"> <a v-html="highlighting(item, vue)"></a> </li> </ul> <ul v-if="showSearchingFlag" v-show="!hasItems&&!isEmpty" class="dropdown-menu" role="menu" > <li class="active" @mousemove="setActive(index)" v-if="!loading"> <a> <span v-html="NoResultText"></span> </a> </li> <li class="active" @mousemove="setActive(index)" v-else> <a> <span v-html="SearchingText"></span> </a> </li> </ul> </div> </div> </script>  <script type="text/x-template" id="logo-image-component-template">  <div class="logo-image-container"> <a class="logo-image-component vue-component navbar-brand p-0 " v-process-url="vm.linkURL" v-if="vm" >  <img :src="$store.state.data.siteInfo.assetsDomain + vm.imgURL" :alt="vm.altText" /> </a> <a class="skip-nav" href="#page-content">Skip to content</a> </div> </script>  <script type="text/x-template" id="blogs-navbar-component-template"> <div class="blogs-navbar-component vue-component"> <ul class="blog-header-list"> <li> <a :href="vm.home.linkURL" class="list-item"> {{ vm.home.label }} </a> <span class="separator">|</span> </li> <li> <a :href="vm.topics.linkURL" class="list-item"> {{ vm.topics.label }} </a> <span class="separator">|</span> </li> <li> <a :href="vm.authors.linkURL" class="list-item"> {{ vm.authors.label }} </a> </li> </ul> </div> </script>  <script type="text/x-template" id="country-site-selector-search-component-template"> <div class="country-site-selector-search-component vue-component h-100" v-on:click="stopParentEvent" > <div class="country-site-selector-search-wrap"> <p class="search-text">{{vm.i18nLabel.selectOtherLocation}}</p> <label class="sr-only" for="country-site-selector-search"> {{vm.i18nLabel.enterCountry}} </label> <input type="text" id="country-site-selector-search" class="input-country-site-selector-search" autocomplete="off" :placeholder="vm.i18nLabel.enterCountry" v-on:keyup="onKeyUpEnter" > <div class="sr-only results-count-cs" aria-live="polite" role="status"></div> </div> <div class="result-container"> <div class="country-site-selector-noresults"> {{vm.i18nLabel.errorMessage}} </div> <div class="country-site-selector-result-container"> <ul class="country-site-selector-list-group" > <li> <a href="/xx/en/home.html" title="Global (EN)">Global (EN) </a> </li> <li v-for="list in vm.countryList"> <a v-bind:href="list.link" :title="list.country+' ('+list.locale.toUpperCase()+')'">{{list.country}} <span class="locale-lang">({{list.locale}})</span> </a> </li> </ul> </div> </div> </div> </script>  <script type="text/x-template" id="desktop-navbar-component-template">  <nav class=" desktop-navbar-component vue-component navbar navbar-expand bg-white position-static rounded-0 " v-dev="{isDev: $root.isDev, show: true }" v-if="vm && vm.logo && vm.navbarNav" >  <logo-image v-dev="{isDev: $root.isDev, show:true, color: 'deeppink' }" v-if="vm.logo" :vm="vm.logo" ></logo-image>  <navbar-nav class="mx-auto" v-if="vm.navbarNav && isDesktop" :vm="vm.navbarNav" ></navbar-nav>  <navbar-ikon-menu :vm="vm" v-if="isDesktop" ></navbar-ikon-menu> </nav> </script>    <script type="text/x-template" id="interest-summary-component-template">  <a class=" interest-summary-component vue-component d-flex h-100 " :href="vm.linkUrl" v-dev="{isDev: $root.isDev, variant: 'danger' }" v-if="vm" >  <div class=" d-flex flex-column text-white bg-cobalt-blue p-4 h-100 ">  <h2 class="mb-0 font-kpmg pb-2" > {{vm.title}} </h2> <span class="threshold-value">25</span>  <p class=" text-white interest-exists my-3 " > {{vm.includesText}} </p> <div class="summary interest-exists"> <p class=" font-kpmg text-white my-0 py-0 " v-for="(item, idx) in vm.summaryList" :key=" idx + '-summary-list'" > {{item}} </p> </div> <p class=" text-white my-3 pb-3 " > {{vm.selectText}} </p>  <p class="text-right mt-auto pt-3"> <link-label-with-chevron :vm='{ "label": vm.label, "linkUrl": "vm.linkUrl" }' :classes='{ "label": ["text-white text-center"], "chevron": ["text-white font-2-rem"] }' ></link-label-with-chevron> </p> </div> </a> </script>  <script type="text/x-template" id="navbar-nav-component-template"> <ul class="navbar-nav-component vue-component navbar-nav" v-if="vm" > <navbar-nav-list-item v-for="(link, index) in vm" v-bind:key="index + 'navbar-nav-list-item' " v-if="link" :vm="link" v-dev="{isDev: $root.isDev, color: 'lightgreen', show: true}" ></navbar-nav-list-item> </ul> </script>  <script type="text/x-template" id="navbar-ikon-menu-component-template">  <div class="navbar-ikon-menu-component vue-component mt-2" v-dev="{ isDev: $root.isDev, variant: 'success' }" v-if="vm" >  <ikon-trigger-with-navflyout-dropdown class="d-inline-block position-static" v-if="vm.accountActionList" :vm="vm.accountActionList" v-dev="{isDev: $root.isDev, color: 'mediumspringgreen', show: true}" > </ikon-trigger-with-navflyout-dropdown>  <ikon-trigger-with-animated-search-bar v-dev="{isDev: $root.isDev, color: 'mediumspringgreen', show: true}" :vm="vm.search" > </ikon-trigger-with-animated-search-bar>  <ikon-trigger-with-navflyout-dropdown class="d-inline-block position-static" v-if="vm.siteSelectorList" :vm="vm.siteSelectorList" v-dev="{isDev: $root.isDev, color: 'mediumspringgreen', show: true}" ></ikon-trigger-with-navflyout-dropdown> </div> </script>   <script type="text/x-template" id="ikon-trigger-with-navflyout-dropdown-component-template"> <div class="ikon-trigger-with-navflyout-dropdown-component vue-component dropdown" v-dev="{isDev: $root.isDev, variant: 'primary' }" v-if="vm && vm.isVisible" >  <button class=" px-0 py-3 text-kpmg-blue icon icon-fw cursor-pointer dropdown-trigger " data-bs-toggle="dropdown" v-on:keyup.enter="showDropdown" v-if="vm && vm.iconStyle" :class="vm.iconStyle" :aria-label="vm.title" @focus="closeNavigationDropdownOnTabFocus" @click="clampLines" > <span class="notVerified icon-notVerified" v-if="vm.iconStyle === 'icon-person1'"> </span> </button>  <nav-flyout-fullbleed v-if="vm.flyout" :vm="vm.flyout" class="dropdown-menu"></nav-flyout-fullbleed> </div> </script>  <script type="text/x-template" id="ikon-trigger-with-animated-search-bar-component-template"> <div class="ikon-trigger-with-animated-search-bar-component vue-component d-inline-block position-relative" v-dev="{isDev: $root.isDev, variant: 'warning' }" >  <animated-search-bar class="d-none"></animated-search-bar>  <button class="icon icon-search icon-fw px-2 py-1 text-kpmg-blue cursor-pointer" aria-expanded="false" :aria-label="vm.title" @keyup.enter="$children[0].showSearchBar();" @click="$children[0].showSearchBar();"></button> </div> </script>   <script type="text/x-template" id="navbar-nav-list-item-component-template"> <li class=" navbar-nav-list-item-component vue-component nav-item d-inline-block dropdown position-static " v-if="vm" > <a rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" class=" nav-link text-kpmg-blue nav-dropdown-toggle pt-3 " v-process-url="vm.linkURL " v-if="vm.linkURL && vm.internalLinkFlag == 'false'" data-bs-toggle="dropdown" aria-expanded="false" @click.prevent="addActiveClassOnTabFocus" > {{vm.i18nLabel}} <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a class=" nav-link text-kpmg-blue nav-dropdown-toggle pt-3 " v-process-url="vm.linkURL " v-else-if="vm.linkURL" data-bs-toggle="dropdown" aria-expanded="false" role="button" @click.prevent="addActiveClassOnTabFocus" > {{vm.i18nLabel}} </a>  <nav-flyout-fullbleed :vm="vm.flyout" class="d-none"></nav-flyout-fullbleed> </li> </script>  <script type="text/x-template" id="nav-flyout-fullbleed-component-template">  <div class="dropdown-menu nav-flyout-fullbleed-component vue-component position-absolute py-2 rounded-0 psd-fullbleed-padding" v-bind:class="{'site-selector-menu':vm.cell1.type==='site-selector-menu', 'w-100 bg-gray-96':vm.cell1.type !== 'site-selector-menu'}" v-dev="{isDev: $root.isDev, variant: 'info'}" v-if="vm && showFlyout" >  <div class="container">  <div class="row mx-auto px-0 justify-content-center">  <nav-flyout-cell v-if="vm.cell1" :vm="vm.cell1" ></nav-flyout-cell>  <nav-flyout-cell v-if="vm.cell2" :vm="vm.cell2" ></nav-flyout-cell>  <nav-flyout-cell v-if="vm.cell3" :vm="vm.cell3" ></nav-flyout-cell> </div> </div> </div> </script>  <script type="text/x-template" id="animated-search-bar-component-template"> <div class="animated-search-bar-component vue-component position-absolute d-none" >  <span class="icon icon-search" v-dev="{isDev: $root.isDev, variant: 'kpmg-blue'}" ></span>  <navbar-typeahead></navbar-typeahead>  <span class="icon icon-close text-kpmg-light-purple" @click="hideSearchBar();" v-on:keyup.enter="hideSearchBar" v-dev="{isDev: $root.isDev, variant: 'danger'}" aria-label="Close search" tabindex="0" role="button" ></span> </div> </script>   <script type="text/x-template" id="nav-flyout-cell-component-template"> <div class="nav-flyout-cell-component vue-component col" v-if="vm && vm.type" :class="{'static-position':vm.type === 'nav-list', 'col-lg-4 col-xl-4':vm.type !== 'site-selector-menu', 'col-lg-12 col-xl-12':vm.type === 'site-selector-menu'}" v-dev="{isDev: $root.isDev, show: true, color: 'firebrick' }" >  <card-link v-if="vm.type && vm.type === 'card-link'" :vm="vm" v-dev="{isDev: $root.isDev, color: 'Chartreuse', show: true }" ></card-link>  <promotional v-else-if="vm.type && vm.type === 'promotional' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'darkviolet', show: true }" ></promotional>  <interest-summary v-else-if="vm.type && vm.type === 'interest-summary' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'darkviolet', show: true }" ></interest-summary>  <site-selector-list v-else-if="vm.type && vm.type === 'site-selector-menu' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'mediumblue', show: true }" ></site-selector-list> <nav-list v-else-if="vm.type && vm.type === 'nav-list' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'orangered', show: true }" ></nav-list> </div> </script>  <script type="text/x-template" id="promotional-component-template">  <div v-if="vm" class="promotional-component vue-component h-100 d-flex " :title="vm.linkUrl" v-dev="{isDev: $root.isDev, variant: 'danger' }" >  <div class=" d-flex flex-column text-white bg-kpmg-blue p-4 h-100 w-100 ">  <h2 class="mb-0 font-kpmg" > {{ vm.welcomeLabel.trim() }}, <br> {{ vm.userName }} </h2>  <p v-if="nonNewUser" class=" text-white mt-3 nonNewUser " > {{ vm.text }} </p> <p v-else-if="newUser" class="text-white mt-3 new-user"> {{vm.newUser1}} <a class="text-white" :href="vm.interestUrl" :title="vm.interestUrl" style="font-size:14px !important;"> {{vm.newUser2}} </a> {{vm.newUser3}} <a style="font-size:14px !important;" class="text-white" :title="vm.learnMoreUrl" :data-uri="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl : '/content/kpmgpublic' + vm.learnMoreUrl" :href="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl.substr(19) : vm.learnMoreUrl" :data-modal-url="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl.substr(19) : vm.learnMoreUrl" :data-bs-remote="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl.substr(19) : vm.learnMoreUrl" data-name="learnmore" data-bs-target="#kpmgModal" data-bs-toggle="modal" data-bs-backdrop="static" oncontextmenu="return false" v-if="vm.learnMoreUrl" > {{vm.newUser4}} </a> </p> <p v-else="unKnownUser" class=" text-white mt-3 " > {{ vm.unknownUser }} </p>  <div class="sprite-icon-tag my-3 mr-auto ml-0"></div> <p class="text-right mt-auto" v-if="!loggedIn"> <link-label-with-chevron :vm='{ "label": vm.label, "linkURL": vm.linkUrl }' :classes='{ "label": ["text-white text-center"], "chevron": ["text-white font-2-rem"] }' ></link-label-with-chevron> </p> </div> </div> </script> <script type="text/x-template" id="nav-list-component-template"> <nav class="nav-list-component vue-component d-flex flex-column h-100" v-dev="{ isDev: $root.isDev, variant: 'kpmg-blue' }" v-if="vm" >  <template v-for="(item, idx) in vm.links" v-if="item.label" >  <legacy-nav-list-item v-if=" (item.key === 'kpmg.personalization.homepage.mykpmgflyout.aboutMyKpmg') || (item.key === 'kpmg.personalization.homepage.mykpmgflyout.learnMore') " :vm="item" :key=" (idx + '-legacy-nav-list-item') " > </legacy-nav-list-item>  <legacy-logout-link v-else-if="(item.key === 'kpmg.personalization.homepage.mykpmgflyout.logout')" :vm="item" :key=" idx + '-legacy-logout-link' " ></legacy-logout-link>  <div v-else class="nav-list-link-container"> <a class=" text-kpmg-blue line-clamp line-clamp-3 border border-top-0 border-left-0 border-right-0 " :key="idx + '-nav-list-item'" v-process-url="item.url" v-if="item.internalFlag == 'false' && item.url" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > {{ item.label }} <span class="sr-only"> {{ item.newTabAllow }} </span> </a> <a class=" text-kpmg-blue line-clamp line-clamp-3 border border-top-0 border-left-0 border-right-0 " :key="idx + '-nav-list-item'" v-process-url="item.url" v-else-if = "item.url" > {{ item.label }} </a> </div> </template>  <span class="pr-2 pb-2 d-block mt-auto mr-0 last-link" v-if="vm && vm.viewAll" >  <a class=" line-clamp line-clamp-3 " v-if="vm.viewAll.linkURL && vm.viewAll.internalLinkFlag == 'false'" v-process-url="vm.viewAll.linkURL" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > {{ vm.viewAll.label }} <span class="sr-only"> {{ vm.viewAll.newTabAllow }} </span> </a> <a class=" line-clamp line-clamp-3 " v-else-if = "vm.viewAll.linkURL" v-process-url="vm.viewAll.linkURL" > {{ vm.viewAll.label }} </a> </span> </nav> </script> <script type="text/x-template" id="card-link-component-template"> <a class=" card-link-component vue-component card rounded-0 " v-process-url="vm.linkUrl" v-if="vm.linkUrl && vm.internalLinkFlag == 'false'" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" v-dev="{ isDev: $root.isDev, variant: 'warning' }" :title="vm.title" > <div v-if="vm.isVideo=='Video'" class="video-icon-container"> <span class="icon-video-play"></span> <span class="sr-only">Video Icon</span> </div>  <div class="img-container object-fit-img-container crop-image"> <img class="card-img-top rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > <div class="kpmg-gradient-blurred"></div> <img class="card-img-top img-below rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > </div>  <div class="card-body border-0" v-dev="{ isDev: $root.isDev, variant: 'warning' }" > <div class="card-info"> <div class="primary-tag"> <span class="icon-primaryTag" v-if="vm.primaryTag"></span> {{ vm.primaryTag }} </div>  <h4 class="card-title line-clamp line-clamp-2" > {{ vm.title }} </h4>  <div class="card-text line-clamp line-clamp-3" > {{ vm.description }} </div> </div> </div> <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a class=" card-link-component vue-component card rounded-0 " v-process-url="vm.linkUrl" v-else-if="vm.linkUrl" v-dev="{ isDev: $root.isDev, variant: 'warning' }" :title="vm.title" > <div v-if="vm.isVideo=='Video'" class="video-icon-container"> <span class="icon-video-play"></span> <span class="sr-only">Video Icon</span> </div>  <div class="img-container object-fit-img-container crop-image"> <img class="card-img-top rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > <div class="kpmg-gradient-blurred"></div> <img class="card-img-top img-below rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > </div>  <div class="card-body border-0" v-dev="{ isDev: $root.isDev, variant: 'warning' }" > <div class="card-info"> <div class="primary-tag"> <span class="icon-primaryTag" v-if="vm.primaryTag"></span> {{ vm.primaryTag }} </div>  <h4 class="card-title line-clamp line-clamp-2" > {{ vm.title }} </h4>  <div class="card-text line-clamp line-clamp-3" > {{ vm.description }} </div> </div> </div> </a> </script> <script type="text/x-template" id="site-selector-list-component-template"> <div class="site-selector-list-component vue-component h-100" v-dev="{isDev: $root.isDev, variant: 'kpmg-blue'}">  <ul class="country-site" v-if="vm.sites"> <li class="country-site-list" :title="site.countryLocale" v-if="vm.sites" v-for="(site, index) in vm.sites" v-bind:key="index + 'site-selector-sites' " :class="{'selected-site': site.selected}" > <a class="d-inline site-selector-font py-1" :disabled="site.selected" v-process-url="site.link" :tabindex="site.selected ? -1 : 0" v-on:click="trackAnalytics"> <span v-if="site.selected">{{vm.countrySiteData.i18nLabel.site}}: </span>{{site.countryLocale}} </a> </li> </ul>  <ul class="country-site" v-if="vm.global.selected" > <li class="country-site-list" :class="{'selected-site': vm.global.selected }" > <a class="d-inline site-selector-font py-1" :disabled="vm.global.selected" v-process-url="vm.global.link" :tabindex="vm.global.selected ? -1 : 0" v-on:click="trackAnalytics" > <span v-if="vm.global.selected">{{vm.countrySiteData.i18nLabel.site}}: </span>{{vm.global.countryLocale}} </a> </li> </ul> <country-site-selector-search v-if="vm.countrySiteData.countryList.length>0" :vm = vm.countrySiteData ></country-site-selector-search> </div> </script> <script type="text/x-template" id="site-selector-card-component-template"> <a class=" site-selector-card-component vue-component card p-3 h-100 rounded-0 " v-process-url="vm.linkUrl" v-if="vm && vm.linkUrl" v-dev="{ isDev: $root.isDev, variant: 'warning' }" >  <h3 class="card-title text-white" > {{ vm.title }} </h3>  <div class="card-text text-white" > {{ vm.description }} </div>  <div class="sprite-card-img rounded-0"></div> </a> </script>  <script type="text/x-template" id="mobile-navbar-component-template"> <div class="mobile-navbar-component vue-component d-xl-none" v-if="vm" > <nav class="navbar fixed-top bg-white py-1 px-1" v-dev="{isDev: $root.isDev, variant: 'danger'}" >  <div class="navBackdrop bg-white"></div>  <mobile-menu-toggle-and-menu :vm="vm" ></mobile-menu-toggle-and-menu>  <logo-image v-dev="{isDev: $root.isDev, variant: 'primary' }" :vm="vm.logo" v-if="vm.logo" class="mt-1" ></logo-image>  <div id="user-profile-icon" v-if="vm.accountActionList.isVisible" :vm="vm.accountActionList" role="button" class="btn border-0 p-0 mt-1 mr-4" aria-expanded="false" tabindex="0"> <em class="icon" v-if="vm && vm.accountActionList.iconStyle" :class="vm.accountActionList.iconStyle" :title="vm.accountActionList.title"> <span class="path1 icon"></span> <span class="path2 icon"></span> <span class="sr-only">{{ vm.accountActionList.title }}</span> </em> <span class="notVerified icon-notVerified"></span> </div>  <mobile-nav-user-profile-tab-content id="userprofiledata" v-if="vm.accountActionList.isVisible" :vm="vm.accountActionList"> </mobile-nav-user-profile-tab-content> </nav> </div> </script>   <script type="text/x-template" id="radio-label-component-template"> <label class=" h4 text-kpmg-blue radio-label-component " > <input type="radio" :checked="vm.checked" /> {{ vm.label }} </label> </script>  <script type="text/x-template" id="link-label-with-chevron-component-template"> <span class="link-label-with-chevron-component vue-component" > <a v-process-url="vm.linkURL" class=" d-inline " :class="[(classes && classes.label) ? classes.label : '']" > <span> {{ vm.label }} </span> <span class="icon icon-chevron-thin-right" :class="[(classes && classes.chevron) ? classes.chevron : '']" ></span> </a> </span> </script> <script type="text/x-template" id="sub-list-item-component-template"> <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm" >  <legacy-learn-more-trigger v-if=" (vm.key === 'kpmg.personalization.homepage.mykpmgflyout.aboutMyKpmg') || (vm.key === 'kpmg.personalization.homepage.mykpmgflyout.learnMore')" :vm="vm" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " @click="openLearnMoreModal();" ></legacy-learn-more-trigger>  <a v-else-if="(vm.key === 'kpmg.personalization.homepage.mykpmgflyout.logout')" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block logoutuser " href="#" @click.stop.prevent="logoutUser();" > {{vm.label}} </a>  <a v-else-if = "vm.url && vm.internalFlag == 'false'" v-process-url="vm.url" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > {{ vm.label }} <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a v-else-if = "vm.url" v-process-url="vm.url" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " > {{ vm.label }} </a> </li> </script>  <script type="text/x-template" id="mobile-menu-toggle-and-menu-component-template"> <div class="mobile-menu-toggle-and-menu-component vue-component mt-3" v-dev="{ isDev: $root.isDev, variant:'success' }" v-if="vm" >  <mobile-slide-menu-toggle-trigger></mobile-slide-menu-toggle-trigger>   <mobile-nav-slide-menu v-if="isMobile" :vm="vm"></mobile-nav-slide-menu>  <div class="mobile-menu-backdrop collapse"></div> </div> </script>  <script type="text/x-template" id="mobile-nav-slide-menu-component-template">  <div id="kpmg-mobile-nav-dropdown-menu" class=" mobile-nav-slide-menu-component vue-component position-absolute animated text-left collapse slideOutTop " v-dev="{isDev: $root.isDev, variant:'success'}" >  <ul class="list-unstyled mb-0 bg-gray-87">  <li> <mobile-nav-search-tab-content ></mobile-nav-search-tab-content> </li>  <mobile-nav-menu-tabs :vm="vm"></mobile-nav-menu-tabs>  <mobile-primary-nav-list v-for="(item, index) in vm.navbarNav" v-bind:key="index + '-primary-nav-item' " :vm="item" > </mobile-primary-nav-list>  <li class="my-1" v-if="vm.secondaryNav" v-for="(listItem, idx) in vm.secondaryNav" v-bind:key="idx + '-mobile-primary-nav-list'" > <mobile-secondary-nav-list :vm="listItem" ></mobile-secondary-nav-list> </li> </ul> <div class="mobile-menu-icon-last-trap"></div> </div> </script>  <script type="text/x-template" id="mobile-slide-menu-toggle-trigger-component-template"> <span class="mobile-slide-menu-toggle-trigger-component vue-component " :class="{'ml-4 mt-1 icon-list-view text-kpmg-blue': !$parent.isMenuVisible, 'ml-4 mt-1 icon-close text-kpmg-light-purple': $parent.isMenuVisible }" @click="toggleMenu();" @keyup.enter="toggleMenu();" @keyup.space="toggleMenu();" v-dev="{isDev: $root.isDev, variant: 'danger'}" > <div class="mobile-menu-icon-first-trap"></div> <span class='mobile_menu_icon' tabindex="0" role="button" aria-label="Hamburger Menu" :aria-expanded="$parent.isMenuVisible ? 'true' : 'false'"> <svg class="hamburger js-navicon" version="1.1" id="Layer_1" :class="{'closed': !$parent.isMenuVisible, 'open': $parent.isMenuVisible, 'animation' : !$parent.isFirstTime }" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink" x="0px" y="0px" viewBox="0 0 40 40" style="enable-background:new 0 0 40 40;" xml:space="preserve"> <line x1="3" y1="0" x2="37" y2="0" class="hamburger__line animation__top"></line> <line x1="3" y1="15" x2="37" y2="15" class="hamburger__line animation__middle"></line> <line x1="3" y1="30" x2="37" y2="30" class="hamburger__line animation__bottom"></line> </svg> </span> </span> </script>  <script type="text/x-template" id="mobile-nav-menu-tabs-component-template"> <li class=" mobile-nav-menu-tabs-component vue-component bg-gray-99 ">  <mobile-nav-tab-collapse-triggers :vm="vm"></mobile-nav-tab-collapse-triggers>  <mobile-nav-tab-menu :vm="vm"></mobile-nav-tab-menu> </li> </script>  <script type="text/x-template" id="mobile-nav-tab-menu-component-template"> <div class=" mobile-nav-tab-menu-component vue-component position-relative " v-if="vm.mobileTabs" >  <mobile-nav-tab v-for="(tab, index) in vm.mobileTabs" v-bind:key=" index + '-mobile-nav-tab'" :vm="tab" data-bs-parent="#kpmg-mobile-nav-dropdown-menu" >  <mobile-nav-language-locale-tab-content v-if="(tab.id === 'language-locale')" :vm="vm.siteSelectorList.flyout.cell1" ></mobile-nav-language-locale-tab-content> </mobile-nav-tab> </div> </script>  <script type="text/x-template" id="mobile-nav-tab-collapse-triggers-component-template"> <ul class="mobile-nav-tab-collapse-triggers-component vue-component row p-0 m-0 " v-dev="{ isDev: $root.isDev, variant: 'kpmg-blue' }" > <button class=" tab-list-item col d-block btn rounded-0 collapsed border-0 " :class="{'mx-0': index === 'userProfile','py-2':index !== 'languageLocale', 'mr-2 ml-2': index === 'search'}" v-for="(navLink, index) in vm.mobileTabs" v-bind:key="index + '-mobile-nav-tablist'" v-dev="{ isDev: $root.isDev, variant: 'warning' }" data-bs-toggle="collapse" :data-bs-target=" '#' + navLink.id " v-if="navLink.isVisible && index === 'languageLocale'" v-on:click="onMobileCollapse" @keyup.enter="onMobileCollapseAccess" aria-expanded="false" >  <span class="icon-text default sites" v-if="vm.siteSelectorList.flyout.cell1.sites && site.selected" v-for="(site, index) in vm.siteSelectorList.flyout.cell1.sites" v-bind:key=" index + 'site-selector-sites' " >{{vm.siteSelectorList.flyout.cell1.countrySiteData.i18nLabel.site}}: {{ site.countryLocale }} </span>  <span class="icon-text default global" v-if="vm.siteSelectorList.flyout.cell1.global && vm.siteSelectorList.flyout.cell1.global.selected"> {{vm.siteSelectorList.flyout.cell1.countrySiteData.i18nLabel.site}}: {{ vm.siteSelectorList.flyout.cell1.global.countryLocale }} </span> <span class="icon-country-selector pull-right"></span> </button> </ul> </script>  <script type="text/x-template" id="mobile-nav-tab-component-template">  <div class=" collapse position-absolute bg-white w-100 " v-if="vm" :id="vm.id" :aria-labelledby="vm.id" >  <slot></slot> <collapse-cancel-trigger :vm="vm" v-if = "vm.id !== 'language-locale'" > </collapse-cancel-trigger> </div> </script>  <script type="text/x-template" id="mobile-nav-user-profile-tab-content-component-template"> <div class=" mobile-nav-user-profile-tab-content-component vue-component collapse " v-if="vm" >  <ul class="text-left"> <sub-list-item v-for="(item, key) in vm.flyout.cell1.links" v-bind:key=" key + 'account-list-sublist-item' " :vm="item" v-if="item.label" ></sub-list-item> </ul> <collapse-cancel-trigger :vm="vm" > </collapse-cancel-trigger> </div> </script>  <script type="text/x-template" id="mobile-nav-search-tab-content-component-template"> <div class=" mobile-nav-search-tab-content-component vue-component position-relative py-4 " > <div class=" text-center position-relative " > <navbar-typeahead class="d-inline-block" ></navbar-typeahead> </div> </div> </script>  <script type="text/x-template" id="mobile-nav-language-locale-tab-content-component-template"> <div class=" mobile-nav-language-locale-tab-content-component vue-component " v-if="vm" > <ul class="text-left">  <li class=" sub-list-item-component list-unstyled px-0" v-if="vm.sites" v-for="(site, index) in vm.sites" v-bind:key=" index + 'site-selector-sites' " :class="{ hide: site.selected }" > <a class="sub-list-item-component-text-color rounded-0 p-4 bg-white d-block" :class="{ active: site.selected }" :href="site.link" v-on:click="trackSiteAnalytics"> {{site.countryLocale}} </a> </li> </ul> <country-site-selector-search v-if="vm.countrySiteData.countryList.length" :vm = vm.countrySiteData ></country-site-selector-search> </div> </script>  <script type="text/x-template" id="collapse-cancel-trigger-component-template"> <button class=" collapse-cancel-trigger-component vue-component text-right py-4-1 p-4 " @click="closeCollapse" @keyup.enter="closeCollapseAccess" v-dev="{ isDev: $root.isDev, variant: 'light-purple' }" v-if="vm" tabindex="0" role="button" :aria-label="vm.closeTabLabel" > <span class="text-kpmg-violet"> {{ vm.closeTabLabel }} </span> </button> </script>  <script type="text/x-template" id="mobile-nav-sub-list-group-component-template">  <ul class=" mobile-nav-sub-list-group-component vue-component px-0 mb-0 collapse rounded-0 bg-gray-99 " role="tabpanel" v-if="vm.flyout && vm.flyout.cell1 && vm.flyout.cell1.links && vm.flyout.cell1.links.length" :id="vm.id.split(' ').join('-')" data-bs-parent="#kpmg-mobile-nav-dropdown-menu" >  <sub-list-item v-for="(item, key) in vm.flyout.cell1.links" v-bind:key=" key + 'primary-nav-sublist-item' " :vm="{url: item.url, label: item.label, internalFlag: item.internalFlag, newTabAllow: item.newTabAllow}" ></sub-list-item>  <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm && vm.flyout.cell2.type === 'card-link'" >  <span>  <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-if="vm.flyout.cell2.linkUrl && vm.flyout.cell2.internalLinkFlag == 'false'" v-process-url="vm.flyout.cell2.linkUrl" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > <span class="extra-link"> {{ vm.flyout.cell2.title }} </span> <span class="sr-only"> {{ vm.flyout.cell2.newTabAllow }} </span> </a> <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-else-if = "vm.flyout.cell2.linkUrl" v-process-url="vm.flyout.cell2.linkUrl" > <span class="extra-link"> {{ vm.flyout.cell2.title }} </span> </a> </span> </li>  <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm && vm.flyout.cell3.type === 'card-link'" >  <span>  <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-if="vm.flyout.cell3.linkUrl && vm.flyout.cell3.internalLinkFlag == 'false'" v-process-url="vm.flyout.cell3.linkUrl" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > <span class="extra-link"> {{ vm.flyout.cell3.title }} </span> <span class="sr-only"> {{ vm.flyout.cell3.newTabAllow }} </span> </a> <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-else-if = "vm.flyout.cell3.linkUrl" v-process-url="vm.flyout.cell3.linkUrl" > <span class="extra-link"> {{ vm.flyout.cell3.title }} </span> </a> </span> </li>  <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm && vm.flyout.cell1.viewAll" >  <span>  <a class=" text-kpmg-violet bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block font-weight-bold " v-if="vm.flyout.cell1.viewAll.linkURL && vm.flyout.cell1.viewAll.internalLinkFlag == 'false'" v-process-url="vm.flyout.cell1.viewAll.linkURL" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > <span class="extra-link"> {{ vm.flyout.cell1.viewAll.label }} </span> <span class="sr-only"> {{ vm.flyout.cell1.viewAll.newTabAllow }} </span> </a> <a class=" text-kpmg-violet bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block font-weight-bold " v-else-if = "vm.flyout.cell1.viewAll.linkURL" v-process-url="vm.flyout.cell1.viewAll.linkURL" > <span class="extra-link"> {{ vm.flyout.cell1.viewAll.label }} </span> </a> </span> </li> </ul> </script>  <script type="text/x-template" id="mobile-nav-collapse-trigger-component-template">  <div class=" mobile-nav-collapse-trigger-component vue-component bg-white w-100 d-table " v-if="vm && vm.id" >  <div class="d-table-cell" > <a class=" h6 p-4 m-0 text-gray20 d-block py-4-1 " rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" v-if="vm.linkURL && vm.internalLinkFlag == 'false'" v-process-url="vm.linkURL" > {{ vm.i18nLabel }} <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a class=" h6 p-4 m-0 text-gray20 d-block py-4-1 " v-else-if="vm.linkURL" v-process-url="vm.linkURL" > {{ vm.i18nLabel }} </a> </div>  <div class=" collapsed d-table-cell text-center px-3 collapse-trigger-area " data-bs-toggle="collapse" tabindex="0" role="tab" v-if="vm.flyout && vm.flyout.cell1 && vm.flyout.cell1.links && vm.flyout.cell1.links.length" :data-bs-target="'#' + vm.id" aria-expanded="false" @keyup.enter="onMobileNavCollapseAccess" > <span class="sr-only"> {{ vm.i18nLabel }} </span> <span class="icon"></span> </div> </div> </script>  <script type="text/x-template" id="mobile-primary-nav-list-component-template"> <li class="mobile-primary-nav-list-component vue-component bg-gray-99 list-unstyled" v-if="(vm.flyout.cell1.type === 'nav-list')" >  <mobile-nav-collapse-trigger :vm="vm" > </mobile-nav-collapse-trigger>  <mobile-nav-sub-list-group :vm="vm" ></mobile-nav-sub-list-group> </li> </script> <section class="wrapper-stickybar react-component" data-message="Please note that your account has not been verified - unverified account will be deleted 48 hours after initial registration. Click anywhere on the bar, to resend verification email."> </section> </header>  <section class="module-registration-promo-overlay component hidden"> <div class="modal fade registration-promo-overlay" role="dialog" tabindex="0" aria-labelledby="registration-promo-overlay-title"> <div class="modal-dialog"> <div class="modal-content"> <div class="modal-header"> <h2 class="title" id="registration-promo-overlay-title"> KPMG Personalization </h2> <button class="icon-close btn-close close chrome" data-bs-dismiss="modal" aria-label="Close"></button> </div> <div class="overlay-container"> <div class="overlay-image"> </div> <div class="overlay-content"> <div class="overlay-description"> Get the latest KPMG thought leadership directly to your individual personalized dashboard </div> <div class="modal-footer"> <div class="btn-wrapper"> <button class="btn register-btn" data-bs-dismiss="modal"> <span> Register now </span> </button> <button class="btn login-btn" data-bs-dismiss="modal"> <span> Login </span> </button> </div> </div> </div> </div> </div> </div> </div> </section>  <div class="wrapper-oppmodal react-component" id="oppmodal" data-gm-close-link="Close" data-gm-hi-title="Notice of updates" data-gm-title="Notice of updates" data-gm-text="Since the last time you logged in our privacy statement has been updated. We want to ensure that you are kept up to date with any changes and as such would ask that you take a moment to review the changes. You will not continue to receive KPMG subscriptions until you accept the changes." data-gm-continue="Continue" data-rsm-close-link="Close" data-rsm-hi-title="Hi" data-rsm-title="Hi" data-rsm-text-one="Our privacy policy has been updated since the last time you logged in" data-rsm-text-two="We want to make sure you're kept up to date. Please take a moment to review these changes. You will not receive KPMG subscription messages until you agree to the new policy." data-rsm-ignore-and-logout="Ignore and log out" data-rsm-continue="Continue" data-ssm-close-link="Close" data-ssm-hi-title="Hi" data-ssm-title="Hi" data-ssm-continue="Continue"> </div> <div class="loading-spinner"></div> <div class="container" id="page-content" tabindex="-1" role="main"> <section class="module-tmpl-home-new"> <div class="root responsivegrid"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="responsivegrid aem-GridColumn aem-GridColumn--default--12"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="home-page-banner parbase aem-GridColumn aem-GridColumn--default--12"> <div class="module-homepagebanner component bs5"> <div class=" banner-themed background-color-white text-color-kpmg-blue"> <div class="homepagebanner-link text-color-kpmg-blue"> <div class="banner-media object-fit-img-container crop-image crop-right-top mobile-video-image "> <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/esg-background-ai:cq5dam.web.800.600" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/esg-background-ai:cq5dam.web.2000.1200" media="screen and (min-width: 641px) and (max-width: 9440px)">  <img class="img-responsive hidden-xs decorative-img" src="https://assets.kpmg.com/is/image/kpmg/esg-background-ai:cq5dam.web.2000.1200" alt> <img class="img-responsive visible-xs decorative-img" src="https://assets.kpmg.com/is/image/kpmg/esg-background-ai:cq5dam.web.2000.1200" alt> </picture> </div> <div class="gradient gradient-color-white"> </div> <div class="banner-info"> <div class="container"> <div class="row"> <div class="col-xl-6 col-lg-6"> <h1 class="banner-title line-clamp line-clamp-2"> Unlock the power of ESG to transform your business </h1> <div class="hidden-xs"> <p class="banner-description line-clamp line-clamp-3"> Walk the ESG talk </p> </div> <div class="visible-xs"> <p class="banner-description line-clamp line-clamp-3"> Walk the ESG talk </p> </div> <div class="banner-cta-block"> <a href="https://kpmg.com/sg/en/home/insights/2022/10/kpmg-esg.html?cid=int-refn_hpb_all_sg_2024_esg_0" data-title="Unlock the power of ESG to transform your business" class="cobalt banner-btn"> <span class="banner-cta"> Discover more</span> <span class="icon-chevron-thin-right"></span> </a> </div> </div> </div> </div> </div> </div> <div class="banner-promos"> <div class="container"> <div class="row"> <div class="col-xl-4 col-lg-4"> <section data-addtolibrary="Add to library" class="module-dynamicpromotional component component-trackable bannerpromo-three-column " personalize="false" no-of-results-required="1"> <a class="inner-section" data-title="This is no longer a choice." href="https://kpmg.com/sg/en/home/insights/2022/10/kpmg-esg.html?cid=int-refn_hpb_all_sg_2024_esg_0"> <div class="img-container object-fit-img-container crop-image crop-centre-centre"> <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/esg-sharad-meta2:cq5dam.web.700.280" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/esg-sharad-meta2:cq5dam.web.510.340" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/esg-sharad-meta2:cq5dam.web.510.340" media="screen and (min-width: 1101px) and (max-width: 9440px)">  <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/esg-sharad-meta2:cq5dam.web.510.340" alt> </picture>   <div class="kpmg-gradient-blurred"></div> <picture class="img-below"> <source srcset="https://assets.kpmg.com/is/image/kpmg/esg-sharad-meta2:cq5dam.web.700.280" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/esg-sharad-meta2:cq5dam.web.510.340" media="screen and (min-width: 641px) and (max-width: 9440px)"> <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/esg-sharad-meta2:cq5dam.web.510.340" alt> </picture> </div> <div class="content col-md-6 col-xs-12"> <div class="text-container"> <div class="primary-tag line-clamp line-clamp-1"> </div> <div class="hidden-xs"> <strong class="title line-clamp line-clamp-3 "> This is no longer a choice. </strong> </div> <div class="visible-xs"> <strong class="title line-clamp line-clamp-3"> This is no longer a choice. </strong> </div> <div class="hidden-xs"> <p class="desc line-clamp line-clamp-3 "> This is a business imperative. </p> </div> <div class="visible-xs"> <p class="desc line-clamp line-clamp-3"> This is a business imperative. </p> </div> </div> </div> </a> </section> </div> <div class="col-xl-4 col-lg-4"> <section data-addtolibrary="Add to library" class="module-dynamicpromotional component component-trackable bannerpromo-three-column " personalize="false" no-of-results-required="1"> <a class="inner-section" data-title="This is not just 'going green'." href="https://kpmg.com/sg/en/home/insights/2022/10/kpmg-esg.html?cid=int-refn_hpb_all_sg_2024_esg_0"> <div class="img-container object-fit-img-container crop-image crop-centre-centre"> <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/esg-cherine-meta2:cq5dam.web.700.280" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/esg-cherine-meta2:cq5dam.web.510.340" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/esg-cherine-meta2:cq5dam.web.510.340" media="screen and (min-width: 1101px) and (max-width: 9440px)">  <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/esg-cherine-meta2:cq5dam.web.510.340" alt> </picture>   <div class="kpmg-gradient-blurred"></div> <picture class="img-below"> <source srcset="https://assets.kpmg.com/is/image/kpmg/esg-cherine-meta2:cq5dam.web.700.280" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/esg-cherine-meta2:cq5dam.web.510.340" media="screen and (min-width: 641px) and (max-width: 9440px)"> <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/esg-cherine-meta2:cq5dam.web.510.340" alt> </picture> </div> <div class="content col-md-6 col-xs-12"> <div class="text-container"> <div class="primary-tag line-clamp line-clamp-1"> </div> <div class="hidden-xs"> <strong class="title line-clamp line-clamp-3 "> This is not just 'going green'. </strong> </div> <div class="visible-xs"> <strong class="title line-clamp line-clamp-3"> This is not just 'going green'. </strong> </div> <div class="hidden-xs"> <p class="desc line-clamp line-clamp-3 "> This is protecting critical biodiversity. </p> </div> <div class="visible-xs"> <p class="desc line-clamp line-clamp-3"> This is protecting critical biodiversity. </p> </div> </div> </div> </a> </section> </div> <div class="col-xl-4 col-lg-4"> <section data-addtolibrary="Add to library" class="module-dynamicpromotional component component-trackable bannerpromo-three-column " personalize="false" no-of-results-required="1"> <a class="inner-section" data-title="This is not just sustainability." href="https://kpmg.com/sg/en/home/insights/2022/10/kpmg-esg.html?cid=int-refn_hpb_all_sg_2024_esg_0"> <div class="img-container object-fit-img-container crop-image crop-centre-centre"> <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/esg-lsy-meta2:cq5dam.web.700.280" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/esg-lsy-meta2:cq5dam.web.510.340" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/esg-lsy-meta2:cq5dam.web.510.340" media="screen and (min-width: 1101px) and (max-width: 9440px)">  <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/esg-lsy-meta2:cq5dam.web.510.340" alt="birds"> </picture>   <div class="kpmg-gradient-blurred"></div> <picture class="img-below"> <source srcset="https://assets.kpmg.com/is/image/kpmg/esg-lsy-meta2:cq5dam.web.700.280" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/esg-lsy-meta2:cq5dam.web.510.340" media="screen and (min-width: 641px) and (max-width: 9440px)"> <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/esg-lsy-meta2:cq5dam.web.510.340" alt="birds"> </picture> </div> <div class="content col-md-6 col-xs-12"> <div class="text-container"> <div class="primary-tag line-clamp line-clamp-1"> </div> <div class="hidden-xs"> <strong class="title line-clamp line-clamp-3 "> This is not just sustainability. </strong> </div> <div class="visible-xs"> <strong class="title line-clamp line-clamp-3"> This is not just sustainability. </strong> </div> <div class="hidden-xs"> <p class="desc line-clamp line-clamp-3 "> This is building a lasting legacy. </p> </div> <div class="visible-xs"> <p class="desc line-clamp line-clamp-3"> This is building a lasting legacy. </p> </div> </div> </div> </a> </section> </div> </div> </div> </div> </div> </div> </div> </div></div> <div class="responsivegrid aem-GridColumn aem-GridColumn--default--12"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="columncontrol parbase aem-GridColumn aem-GridColumn--default--12"> <section class="module-touch-columncontrol component home-page-columncontrol bs5 "> <div class="container"> <div class="row"> <div class="col-xl-3 col-lg-6">  <div class="parsys-row clearfix"> <section data-addtolibrary="Add to library" class="module-dynamicpromotional component component-trackable promo-four-column " personalize="false" no-of-results-required="1"> <a class="inner-section" data-title="Our Impact Plan " href="/sg/en/home/insights/2022/03/kpmg-our-impact-plan.html"> <div class="img-container object-fit-img-container crop-image crop-centre-centre"> <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/oip-2024-meta:cq5dam.web.510.340" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/oip-2024-meta:cq5dam.web.510.340" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/oip-2024-meta:cq5dam.web.510.340" media="screen and (min-width: 1101px) and (max-width: 9440px)">  <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/oip-2024-meta:cq5dam.web.510.340" alt> </picture>   <div class="dynamicpromo-visible-tablet-only"> <div class="kpmg-gradient-blurred"></div> <picture class="img-below"> <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/oip-2024-meta:cq5dam.web.510.340" alt> </picture> </div> </div> <div class="content col-md-6 col-xs-12"> <div class="text-container"> <div class="primary-tag line-clamp line-clamp-1"> <span class="icon-primaryTag"></span> Singapore <span class="sr-only"> category </span> </div> <div class="visible-desktop"> <strong class="title line-clamp line-clamp-3"> Our Impact Plan </strong> </div> <div class="visible-tablet"> <strong class="title line-clamp line-clamp-2"> Our Impact Plan </strong> </div> <div class="visible-xs"> <strong class="title line-clamp line-clamp-3"> Our Impact Plan </strong> </div> <div class="visible-desktop"> <p class="desc line-clamp line-clamp-3"> Singapore 2024 update: ESG as the watermark underpinning everything we do </p> </div> <div class="visible-tablet"> <p class="desc line-clamp line-clamp-2"> Singapore 2024 update: ESG as the watermark underpinning everything we do </p> </div> <div class="visible-xs"> <p class="desc line-clamp line-clamp-3"> Singapore 2024 update: ESG as the watermark underpinning everything we do </p> </div> </div> </div> </a> <div class="library-btn "> <div class="module-addtolibrary component self-contained clearfix" data-description="Singapore 2024 update: ESG as the watermark underpinning everything we do" data-shortdescription="Singapore 2024 update: ESG as the watermark underpinning everything we do" data-href="/sg/en/home/insights/2022/03/kpmg-our-impact-plan.html" data-image="/is/image/kpmg/oip-2024-meta" data-title="Our Impact Plan " data-shorttitle="Our Impact Plan " data-article="true" style="display:none;"> <button class="addtolibrary-cta" data-bs-backdrop="static" data-bs-keyboard="false" data-modal-url="" data-bs-remote="" id="addToLibrary" aria-label="Add to library Our Impact Plan " aria-haspopup="true"> <span class="icon-bookmark-unselected"></span> </button> </div> </div> </section> </div> </div> <div class="col-xl-3 col-lg-6">  <div class="parsys-row clearfix"> <section data-addtolibrary="Add to library" class="module-dynamicpromotional component component-trackable promo-four-column " personalize="false" no-of-results-required="1"> <a class="inner-section" data-title="Unravelling the voluntary carbon market in Southeast Asia" href="/sg/en/home/insights/2024/11/unravelling-the-voluntary-carbon-market-in-sea.html"> <div class="img-container object-fit-img-container crop-image crop-centre-centre"> <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/plants-carbon-ai-meta:cq5dam.web.510.340" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/plants-carbon-ai-meta:cq5dam.web.510.340" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/plants-carbon-ai-meta:cq5dam.web.510.340" media="screen and (min-width: 1101px) and (max-width: 9440px)">  <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/plants-carbon-ai-meta:cq5dam.web.510.340" alt> </picture>   <div class="dynamicpromo-visible-tablet-only"> <div class="kpmg-gradient-blurred"></div> <picture class="img-below"> <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/plants-carbon-ai-meta:cq5dam.web.510.340" alt> </picture> </div> </div> <div class="content col-md-6 col-xs-12"> <div class="text-container"> <div class="primary-tag line-clamp line-clamp-1"> <span class="icon-primaryTag"></span> Sustainability <span class="sr-only"> category </span> </div> <div class="visible-desktop"> <strong class="title line-clamp line-clamp-3"> Unravelling the voluntary carbon market in Southeast Asia </strong> </div> <div class="visible-tablet"> <strong class="title line-clamp line-clamp-2"> Unravelling the voluntary carbon market in Southeast Asia </strong> </div> <div class="visible-xs"> <strong class="title line-clamp line-clamp-3"> Unravelling the voluntary carbon market in Southeast Asia </strong> </div> <div class="visible-desktop"> <p class="desc line-clamp line-clamp-3"> Challenges and paths forward </p> </div> <div class="visible-tablet"> <p class="desc line-clamp line-clamp-2"> Challenges and paths forward </p> </div> <div class="visible-xs"> <p class="desc line-clamp line-clamp-3"> Challenges and paths forward </p> </div> </div> </div> </a> <div class="library-btn "> <div class="module-addtolibrary component self-contained clearfix" data-description="Challenges and paths forward" data-shortdescription="Challenges and paths forward" data-href="/sg/en/home/insights/2024/11/unravelling-the-voluntary-carbon-market-in-sea.html" data-image="/is/image/kpmg/plants-carbon-ai-meta" data-title="Unravelling the voluntary carbon market in Southeast Asia" data-shorttitle="Unravelling the voluntary carbon market in Southeast Asia" data-article="true" style="display:none;"> <button class="addtolibrary-cta" data-bs-backdrop="static" data-bs-keyboard="false" data-modal-url="" data-bs-remote="" id="addToLibrary" aria-label="Add to library Unravelling the voluntary carbon market in Southeast Asia" aria-haspopup="true"> <span class="icon-bookmark-unselected"></span> </button> </div> </div> </section> </div> </div> <div class="col-xl-3 col-lg-6">  <div class="parsys-row clearfix"> <section data-addtolibrary="Add to library" class="module-dynamicpromotional component component-trackable promo-four-column " personalize="false" no-of-results-required="1"> <a class="inner-section" data-title="Exploring transition credits for early phase-out of fossil fuel power plants" href="/sg/en/home/insights/2024/10/exploring-transition-credits-for-early-phaseout-of-fossil-fuel-power-plants.html"> <div class="img-container object-fit-img-container crop-image crop-centre-centre"> <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/webpage-meta-banner-coal-fired-power-plant-1500x1000:cq5dam.web.510.340" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/webpage-meta-banner-coal-fired-power-plant-1500x1000:cq5dam.web.510.340" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/webpage-meta-banner-coal-fired-power-plant-1500x1000:cq5dam.web.510.340" media="screen and (min-width: 1101px) and (max-width: 9440px)">  <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/webpage-meta-banner-coal-fired-power-plant-1500x1000:cq5dam.web.510.340" alt> </picture>   <div class="dynamicpromo-visible-tablet-only"> <div class="kpmg-gradient-blurred"></div> <picture class="img-below"> <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/webpage-meta-banner-coal-fired-power-plant-1500x1000:cq5dam.web.510.340" alt> </picture> </div> </div> <div class="content col-md-6 col-xs-12"> <div class="text-container"> <div class="primary-tag line-clamp line-clamp-1"> <span class="icon-primaryTag"></span> Energy and Natural Resources <span class="sr-only"> category </span> </div> <div class="visible-desktop"> <strong class="title line-clamp line-clamp-3"> Exploring transition credits for early phase-out of fossil fuel power plants </strong> </div> <div class="visible-tablet"> <strong class="title line-clamp line-clamp-2"> Exploring transition credits for early phase-out of fossil fuel power plants </strong> </div> <div class="visible-xs"> <strong class="title line-clamp line-clamp-3"> Exploring transition credits for early phase-out of fossil fuel power plants </strong> </div> <div class="visible-desktop"> <p class="desc line-clamp line-clamp-3"> Key imperatives and challenges in energy transition </p> </div> <div class="visible-tablet"> <p class="desc line-clamp line-clamp-2"> Key imperatives and challenges in energy transition </p> </div> <div class="visible-xs"> <p class="desc line-clamp line-clamp-3"> Key imperatives and challenges in energy transition </p> </div> </div> </div> </a> <div class="library-btn "> <div class="module-addtolibrary component self-contained clearfix" data-description="Key imperatives and challenges in energy transition" data-shortdescription="Key imperatives and challenges in energy transition" data-href="/sg/en/home/insights/2024/10/exploring-transition-credits-for-early-phaseout-of-fossil-fuel-power-plants.html" data-image="/is/image/kpmg/webpage-meta-banner-coal-fired-power-plant-1500x1000" data-title="Exploring transition credits for early phase-out of fossil fuel power plants" data-shorttitle="Exploring transition credits for early phase-out of fossil fuel power plants" data-article="true" style="display:none;"> <button class="addtolibrary-cta" data-bs-backdrop="static" data-bs-keyboard="false" data-modal-url="" data-bs-remote="" id="addToLibrary" aria-label="Add to library Exploring transition credits for early phase-out of fossil fuel power plants" aria-haspopup="true"> <span class="icon-bookmark-unselected"></span> </button> </div> </div> </section> </div>  <div class="parsys-row clearfix"></div> </div> <div class="col-xl-3 col-lg-6">  <div class="parsys-row clearfix"> <section data-addtolibrary="Add to library" class="module-dynamicpromotional component component-trackable promo-four-column " personalize="false" no-of-results-required="1"> <a class="inner-section" data-title="Asia Pacific’s energy transition" href="/sg/en/home/insights/2024/11/asia-pacifics-energy-transition-how-fast-and-how-far-can-it-go.html"> <div class="img-container object-fit-img-container crop-image crop-centre-centre"> <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/solar-panels-windmills-against-mountains-1:cq5dam.web.510.340" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/solar-panels-windmills-against-mountains-1:cq5dam.web.510.340" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/solar-panels-windmills-against-mountains-1:cq5dam.web.510.340" media="screen and (min-width: 1101px) and (max-width: 9440px)">  <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/solar-panels-windmills-against-mountains-1:cq5dam.web.510.340" alt="solar panel windmills against mountains"> </picture>   <div class="dynamicpromo-visible-tablet-only"> <div class="kpmg-gradient-blurred"></div> <picture class="img-below"> <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/solar-panels-windmills-against-mountains-1:cq5dam.web.510.340" alt="solar panel windmills against mountains"> </picture> </div> </div> <div class="content col-md-6 col-xs-12"> <div class="text-container"> <div class="primary-tag line-clamp line-clamp-1"> <span class="icon-primaryTag"></span> Energy and Natural Resources <span class="sr-only"> category </span> </div> <div class="visible-desktop"> <strong class="title line-clamp line-clamp-3"> Asia Pacific’s energy transition </strong> </div> <div class="visible-tablet"> <strong class="title line-clamp line-clamp-2"> Asia Pacific’s energy transition </strong> </div> <div class="visible-xs"> <strong class="title line-clamp line-clamp-3"> Asia Pacific’s energy transition </strong> </div> <div class="visible-desktop"> <p class="desc line-clamp line-clamp-3"> How fast—and how far—can it go? </p> </div> <div class="visible-tablet"> <p class="desc line-clamp line-clamp-2"> How fast—and how far—can it go? </p> </div> <div class="visible-xs"> <p class="desc line-clamp line-clamp-3"> How fast—and how far—can it go? </p> </div> </div> </div> </a> <div class="library-btn "> <div class="module-addtolibrary component self-contained clearfix" data-description="How fast—and how far—can it go?" data-shortdescription="How fast—and how far—can it go?" data-href="/sg/en/home/insights/2024/11/asia-pacifics-energy-transition-how-fast-and-how-far-can-it-go.html" data-image="/is/image/kpmg/solar-panels-windmills-against-mountains-1" data-title="Asia Pacific’s energy transition" data-shorttitle="Asia Pacific’s energy transition" data-article="true" style="display:none;"> <button class="addtolibrary-cta" data-bs-backdrop="static" data-bs-keyboard="false" data-modal-url="" data-bs-remote="" id="addToLibrary" aria-label="Add to library Asia Pacific’s energy transition" aria-haspopup="true"> <span class="icon-bookmark-unselected"></span> </button> </div> </div> </section> </div> </div> </div> </div> </section> </div> </div></div> <div class="responsivegrid toppicks-container aem-GridColumn aem-GridColumn--default--12"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="toppicks parbase aem-GridColumn aem-GridColumn--default--12">  <section id="kpmgtoppicks" class="wrapper-kpmgtoppicks react-component bs5 pst" data-name-format="" data-current-page="/sg/en/home.html" data-campaign-template="false" data-elasticsearch-query="{"query":"","filters":{"all":[{"kpmg_template":["/apps/kpmgpublic/templates/touch-blog-post-template","/apps/kpmgpublic/templates/campaigns-flexible-template","/apps/kpmgpublic/templates/industries-flexible-template","/apps/kpmgpublic/templates/services-flexible-template","/apps/kpmgpublic/templates/insights-flexible-template","/apps/kpmgpublic/templates/article-details-template","/apps/kpmgpublic/templates/html-template","/conf/kpmgpublic/settings/wcm/templates/event-registration-template","/conf/kpmgpublic/settings/wcm/templates/fast-subscription-template","/conf/kpmgpublic/settings/wcm/templates/gated-content-template","/conf/kpmgpublic/settings/wcm/templates/editable-flex-template","/conf/kpmgpublic/settings/wcm/templates/editable-campaign-template"]},{"kpmg_banner_flag":"false"},{"kpmg_article_type":"Article-General"},{"kpmg_filter_date":{"from":"NOW-90","to":"NOW"}}],"none":[{"kpmg_url":["<CurrentPage>"]}]},"sort":[{"kpmg_filter_date":"desc"}]}" data-name-switch="false" style="display:none;"> </section>  </div> </div></div> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="dynamicpromotionalcomponent parbase aem-GridColumn aem-GridColumn--default--12"> <section data-addtolibrary="Add to library" class="module-dynamicpromotional component component-trackable promo-one-column " personalize="false" no-of-results-required="1"> </section> </div> <div class="columncontrol parbase aem-GridColumn aem-GridColumn--default--12"> <section class="module-touch-columncontrol component home-page-columncontrol bs5 "> <div class="container"> <div class="row"> <div class="col-lg-6">  <div class="parsys-row clearfix"> <section data-addtolibrary="Add to library" class="module-dynamicpromotional component component-trackable promo-two-column " personalize="false" no-of-results-required="1"> <a class="inner-section" data-title="KPMG Financial Performance Index (FPI) Q2 2024" href="/sg/en/home/insights/2024/10/fpi-report.html"> <div class="img-container object-fit-img-container crop-image crop-centre-centre"> <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/waterfront-shot-of-singapore-harbour-banner:cq5dam.web.510.340" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/waterfront-shot-of-singapore-harbour-banner:cq5dam.web.510.340" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/waterfront-shot-of-singapore-harbour-banner:cq5dam.web.700.280" media="screen and (min-width: 1101px) and (max-width: 9440px)">  <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/waterfront-shot-of-singapore-harbour-banner:cq5dam.web.700.280" alt> </picture>   <div class="hidden-xs"> <div class="kpmg-gradient-blurred"></div> <picture class="img-below"> <source srcset="https://assets.kpmg.com/is/image/kpmg/waterfront-shot-of-singapore-harbour-banner:cq5dam.web.510.340" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/waterfront-shot-of-singapore-harbour-banner:cq5dam.web.700.280" media="screen and (min-width: 1101px) and (max-width: 9440px)"> <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/waterfront-shot-of-singapore-harbour-banner:cq5dam.web.700.280" alt> </picture> </div> </div> <div class="content col-md-6 col-xs-12"> <div class="text-container"> <div class="primary-tag line-clamp line-clamp-1"> <span class="icon-primaryTag"></span> Singapore <span class="sr-only"> category </span> </div> <div class="hidden-xs"> <strong class="title line-clamp line-clamp-2 custom-dp-lc-title "> KPMG Financial Performance Index (FPI) Q2 2024 </strong> </div> <div class="visible-xs"> <strong class="title line-clamp line-clamp-3"> KPMG Financial Performance Index (FPI) Q2 2024 </strong> </div> <div class="hidden-xs"> <p class="desc line-clamp line-clamp-2 custom-dp-lc-desc "> An indicator of corporate health for companies across Singapore </p> </div> <div class="visible-xs"> <p class="desc line-clamp line-clamp-3"> An indicator of corporate health for companies across Singapore </p> </div> </div> </div> </a> <div class="library-btn "> <div class="module-addtolibrary component self-contained clearfix" data-description="An indicator of corporate health for companies across Singapore" data-shortdescription="An indicator of corporate health for companies across Singapore" data-href="/sg/en/home/insights/2024/10/fpi-report.html" data-image="/is/image/kpmg/waterfront-shot-of-singapore-harbour-banner" data-title="KPMG Financial Performance Index (FPI) Q2 2024" data-shorttitle="KPMG Financial Performance Index (FPI) Q2 2024" data-article="true" style="display:none;"> <button class="addtolibrary-cta" data-bs-backdrop="static" data-bs-keyboard="false" data-modal-url="" data-bs-remote="" id="addToLibrary" aria-label="Add to library KPMG Financial Performance Index (FPI) Q2 2024" aria-haspopup="true"> <span class="icon-bookmark-unselected"></span> </button> </div> </div> </section> </div> </div> <div class="col-lg-6">  <div class="parsys-row clearfix"> <section data-addtolibrary="Add to library" class="module-dynamicpromotional component component-trackable promo-two-column " personalize="false" no-of-results-required="1"> <a class="inner-section" data-title="KPMG and ACCA launch pioneering ESG programme" href="/sg/en/home/media/press-releases/2024/10/kpmg-acca-launch-pionerring-esg-programme.html"> <div class="img-container object-fit-img-container crop-image crop-centre-centre"> <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/angular-building-banner:cq5dam.web.510.340" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/angular-building-banner:cq5dam.web.510.340" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/angular-building-banner:cq5dam.web.700.280" media="screen and (min-width: 1101px) and (max-width: 9440px)">  <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/angular-building-banner:cq5dam.web.700.280" alt> </picture>   <div class="hidden-xs"> <div class="kpmg-gradient-blurred"></div> <picture class="img-below"> <source srcset="https://assets.kpmg.com/is/image/kpmg/angular-building-banner:cq5dam.web.510.340" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/angular-building-banner:cq5dam.web.700.280" media="screen and (min-width: 1101px) and (max-width: 9440px)"> <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/angular-building-banner:cq5dam.web.700.280" alt> </picture> </div> </div> <div class="content col-md-6 col-xs-12"> <div class="text-container"> <div class="primary-tag line-clamp line-clamp-1"> </div> <div class="hidden-xs"> <strong class="title line-clamp line-clamp-2 custom-dp-lc-title "> KPMG and ACCA launch pioneering ESG programme </strong> </div> <div class="visible-xs"> <strong class="title line-clamp line-clamp-3"> KPMG and ACCA launch pioneering ESG programme </strong> </div> <div class="hidden-xs"> <p class="desc line-clamp line-clamp-2 custom-dp-lc-desc "> Designed to transform accountancy for future business needs </p> </div> <div class="visible-xs"> <p class="desc line-clamp line-clamp-3"> Designed to transform accountancy for future business needs </p> </div> </div> </div> </a> <div class="library-btn "> <div class="module-addtolibrary component self-contained clearfix" data-description="Designed to transform accountancy for future business needs" data-shortdescription="Designed to transform accountancy for future business needs" data-href="/sg/en/home/media/press-releases/2024/10/kpmg-acca-launch-pionerring-esg-programme.html" data-image="/is/image/kpmg/angular-building-banner" data-title="KPMG and ACCA launch pioneering ESG programme" data-shorttitle="KPMG and ACCA launch pioneering ESG programme" data-article="true" style="display:none;"> <button class="addtolibrary-cta" data-bs-backdrop="static" data-bs-keyboard="false" data-modal-url="" data-bs-remote="" id="addToLibrary" aria-label="Add to library KPMG and ACCA launch pioneering ESG programme" aria-haspopup="true"> <span class="icon-bookmark-unselected"></span> </button> </div> </div> </section> </div> </div> </div> </div> </section> </div> </div><div class="responsivegrid aem-GridColumn aem-GridColumn--default--12"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="industries-grid-component parbase aem-GridColumn aem-GridColumn--default--newline aem-GridColumn--default--12 aem-GridColumn--offset--default--0"> <section class="module-industriesgrid component bs5"> <div class="container industries-container "> <h2 class="maintitle"> Industries </h2> <div class="row"> <div class="col-xl-4 col-lg-6 industries-content"> <a class="industries-block" data-article-date="10/29/2024" href="/sg/en/home/industries/consumer-markets.html" data-title="Consumer Markets"> <div class="industries-image sprite-https://kpmg.com/content/dam/kpmg/au/other/html-components/shared-resources/icons/industries/dress-retail-industries-dark-blue.svg"></div> <p class="industries-title line-clamp line-clamp-3"> Consumer Markets </p> <p class="industries-description line-clamp line-clamp-5">We help leverage opportunities presented by the constantly changing business environment.</p> </a> </div> <div class="col-xl-4 col-lg-6 industries-content"> <a class="industries-block" data-article-date="11/14/2024" href="/sg/en/home/industries/energy-natural-resources.html" data-title="Energy and natural resources"> <div class="industries-image sprite-energy"></div> <p class="industries-title line-clamp line-clamp-3"> Energy and natural resources </p> <p class="industries-description line-clamp line-clamp-5">Our global energy network responds to business issues and trends.</p> </a> </div> <div class="col-xl-4 col-lg-6 industries-content"> <a class="industries-block" data-article-date="08/07/2024" href="/sg/en/home/industries/financial-services.html" data-title="Financial Services"> <div class="industries-image sprite-financialservices"></div> <p class="industries-title line-clamp line-clamp-3"> Financial Services </p> <p class="industries-description line-clamp line-clamp-5">Financial services continue to recover from crisis...</p> </a> </div> <div class="col-xl-4 col-lg-6 industries-content"> <a class="industries-block" data-article-date="05/21/2024" href="/sg/en/home/industries/industrial-manufacturing.html" data-title="Industrial Manufacturing"> <div class="industries-image sprite-industrialmanufacturing"></div> <p class="industries-title line-clamp line-clamp-3"> Industrial Manufacturing </p> <p class="industries-description line-clamp line-clamp-5">We focus on the industrial and automotive, chemicals and pharmaceuticals, energy </p> </a> </div> <div class="col-xl-4 col-lg-6 industries-content"> <a class="industries-block" data-article-date="05/21/2024" href="/sg/en/home/industries/infrastructure-government-healthcare.html" data-title="Infrastructure, Government & Healthcare"> <div class="industries-image sprite-government"></div> <p class="industries-title line-clamp line-clamp-3"> Infrastructure, Government & Healthcare </p> <p class="industries-description line-clamp line-clamp-5">We help address challenges faced by the infrastructure, public and healthcare sectors.</p> </a> </div> <div class="col-xl-4 col-lg-6 industries-content"> <a class="industries-block" data-article-date="11/11/2024" href="/sg/en/home/industries/life-sciences.html" data-title="Life Sciences"> <div class="industries-image sprite-lifesciences"></div> <p class="industries-title line-clamp line-clamp-3"> Life Sciences </p> <p class="industries-description line-clamp line-clamp-5">Dedicated to assisting biotechnology start-ups to multinational pharmaceutical companies.</p> </a> </div> </div> <div class="cta-container"> <div> </div> <a class="btn-primary-cta btn-primary-outlined" data-title="All Industries" href="/sg/en/home/industries.html"> All Industries </a> </div> </div> </section> </div> </div></div> <div class="responsivegrid aem-GridColumn aem-GridColumn--default--12"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="service-grid-component parbase aem-GridColumn aem-GridColumn--default--newline aem-GridColumn--default--12 aem-GridColumn--offset--default--0"> <div class="module-servicesgrid component bs5"> <div class="container services-container "> <h2 class="maintitle"> Services </h2> <div class="row"> <div class="col-xl-3 col-lg-6 services-content"> <a class="services-block" data-article-date="11/07/2024" href="/sg/en/home/services/audit.html" data-title="Audit and assurance"> <div class="services-image object-fit-img-container crop-image"> <picture> <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/texture-96:cq5dam.web.424.424" data-title="Audit & Assurance" alt="Audit & Assurance"> </picture> </div> <p class="services-title line-clamp line-clamp-3"> Audit and assurance </p> <p class="services-description line-clamp line-clamp-5">Independent quality audit services that deliver assurance for investors and capital markets </p> </a> </div> <div class="col-xl-3 col-lg-6 services-content"> <a class="services-block" data-article-date="02/06/2024" href="/sg/en/home/services/tax.html" data-title="Tax"> <div class="services-image object-fit-img-container crop-image"> <picture> <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/kpmg-global-banner-glass-building:cq5dam.web.424.424" data-title="Tax" alt="Tax"> </picture> </div> <p class="services-title line-clamp line-clamp-3"> Tax </p> <p class="services-description line-clamp line-clamp-5">In-depth technical knowledge to support clients across a wide spectrum of tax areas </p> </a> </div> <div class="col-xl-3 col-lg-6 services-content"> <a class="services-block" data-article-date="08/23/2024" href="/sg/en/home/services/advisory.html" data-title="Advisory"> <div class="services-image object-fit-img-container crop-image"> <picture> <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/aerial-view-of-road:cq5dam.web.424.424" alt> </picture> </div> <p class="services-title line-clamp line-clamp-3"> Advisory </p> <p class="services-description line-clamp line-clamp-5">A global network to help you work smarter, grow faster and compete stronger </p> </a> </div> <div class="col-xl-3 col-lg-6 services-content"> <a class="services-block" data-article-date="08/01/2023" href="/sg/en/home/services/enterprise.html" data-title="Enterprise"> <div class="services-image object-fit-img-container crop-image"> <picture> <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/enterprise-service-image:cq5dam.web.424.424" data-title="Enterprise" alt="Enterprise"> </picture> </div> <p class="services-title line-clamp line-clamp-3"> Enterprise </p> <p class="services-description line-clamp line-clamp-5">Expertise to take your business where you want it, no matter the stage of your business lifecycle </p> </a> </div> </div> <div class="cta-container"> <div> </div> <a class="btn-primary-cta btn-primary-outlined" data-title="All Services" href="/sg/en/home/services.html"> All Services </a> </div> </div> </div> </div> </div></div> <div class="responsivegrid aem-GridColumn aem-GridColumn--default--12"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="columncontrol parbase aem-GridColumn aem-GridColumn--default--12"> <section class="module-touch-columncontrol component home-page-columncontrol bs5 "> <div class="container"> <div class="row "> <div class="col-lg-12 ">  <div class="parsys-row clearfix"> <section class="module-touch-columncontrol component home-page-columncontrol bs5 "> </section> </div>  <div class="parsys-row clearfix"> <section data-addtolibrary="Add to library" class="module-dynamicpromotional component component-trackable promo-one-column " personalize="false" no-of-results-required="1"> <a class="inner-section" data-title="KPMG Trusted AI" href="/sg/en/home/services/advisory/management-consulting/technology-consulting/data-ai-and-emerging-technologies/kpmg-trusted-ai.html"> <div class="img-container object-fit-img-container crop-image crop-centre-centre"> <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/ai-orb-banner:cq5dam.web.510.340" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/ai-orb-banner:cq5dam.web.2100.700" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/ai-orb-banner:cq5dam.web.2100.700" media="screen and (min-width: 1101px) and (max-width: 9440px)">  <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/ai-orb-banner:cq5dam.web.2100.700" alt="ai-orb"> </picture>  <div class="kpmg-nogradient-blurred"></div> </div> <div class="content col-md-6 col-xs-12"> <div class="text-container"> <div class="primary-tag line-clamp line-clamp-1"> </div> <div class="hidden-xs"> <strong class="title line-clamp line-clamp-2 "> KPMG Trusted AI </strong> </div> <div class="visible-xs"> <strong class="title line-clamp line-clamp-3"> KPMG Trusted AI </strong> </div> <div class="hidden-xs"> <p class="desc line-clamp line-clamp-9 "> Accelerating the power of AI with confidence </p> </div> <div class="visible-xs"> <p class="desc line-clamp line-clamp-3"> Accelerating the power of AI with confidence </p> </div> </div> </div> </a> </section> </div> </div> </div> </div> </section> </div> </div></div> <div class="placeholder aem-GridColumn aem-GridColumn--default--12"> </div> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> </div> </div></div> </section> </div> <script type="text/javascript">var privacyJSON={"options":[{"buttonText":{"en":"kpmg.privacyPolicy.buttontext.5"},"checkbox":false,"value":"unchecked","distinctPrivacyPolicy":"5","label":{"en":"kpmg.privacyPolicy.checkboxtext.5"}}],"countries":[{"country":"sg","languages":["en"],"active":true,"cookieVersion":1,"option":1,"links":[{"text":"KPMG's online privacy statement","anchor":"/sg/en/home/misc/privacy.html"}],"text":{"en":"This website uses cookies to provide necessary site functionality and improve your online experience. By using this website, you agree to the use of cookies as outlined in KPMG's online privacy statement."}}],"cookiesToDelete":""};</script> <script type="text/javascript">var cookie;if(document.cookie.indexOf('sat_track')==-1){document.cookie="sat_track=false; path=/";} var kpmgPath=window.location.pathname.toLowerCase(),countryCode=(kpmgPath&&kpmgPath.indexOf('content/kpmgpublic')===-1)?kpmgPath.split('/')[1]:kpmgPath.split('/')[3],langCode=(kpmgPath&&kpmgPath.indexOf('content/kpmgpublic')===-1)?kpmgPath.split('/')[2]:kpmgPath.split('/')[4];if(window.kpmgPersonalize&&window.kpmgPersonalize.isBlog){countryCode=window.kpmgPersonalize.snp.params.countryCode;langCode=window.kpmgPersonalize.snp.params.languageCode;} var setSatTrack=getCountryInfo();function getCountryInfo(){var readCookies=decodeURIComponent(document.cookie);if(typeof privacyJSON!=='undefined'&&!!privacyJSON&&!!privacyJSON.countries){var isFound=false,isInactive=false;for(var i=0,len=privacyJSON.countries.length;i<len;i++){if(privacyJSON.countries[i].country===countryCode&&privacyJSON.countries[i].active){var languages=privacyJSON.countries[i].languages;for(var j=0,lensub=languages.length;j<lensub;j++){if(languages[j]===langCode){cookie=readCookies.indexOf("KPMG_privacyCookie_")>-1?readCookies.split("KPMG_privacyCookie_"+countryCode+"_ver:"+privacyJSON.countries[i].cookieVersion+"=")[1].split(";")[0]:undefined;createPrivacy_analytics(privacyJSON.options[privacyJSON.countries[i].option-1],privacyJSON.countries[i].functionOptions);isFound=true;}}} else if(privacyJSON.countries[i].country===countryCode&&!privacyJSON.countries[i].active){isInactive=true;}} if(!isFound&&!isInactive){document.cookie="sat_track=true; path=/";}}} function createPrivacy_analytics(option,customFunction){if(option.distinctPrivacyPolicy==="5"){}else if(!cookie){if(!option.checkbox){if(customFunction){document.cookie="sat_track=true; path=/";}else if(option.distinctPrivacyPolicy==="4"&&document.referrer.length===0){document.cookie="sat_track=false; path=/";}else{document.cookie="sat_track=true; path=/";}}else{document.cookie="sat_track=false; path=/";}}else if(cookie.choice){document.cookie="sat_track=true; path=/";}} try{var digitalData=(function(){function formatDate(d){date=new Date(d) var dd=date.getDate();var mm=date.getMonth()+1;var yyyy=date.getFullYear();if(dd<10){dd='0'+dd} if(mm<10){mm='0'+mm};return d=mm+'/'+dd+'/'+yyyy;} function getMetaContent(query){var ele=document.querySelector(query),c="";if(ele!==null&&ele.getAttribute("content")!==null){c=ele.getAttribute("content");} return c;} var author1=window.kpmgMetaData.KPMG_Business_Owner||'',publisher=window.kpmgMetaData.KPMG_Business_Owner_Group||'',docType=getMetaContent('meta[http-equiv=content-type]'),topic=window.kpmgMetaData.KPMG_Topic_Path||'',cType=window.kpmgMetaData.KPMG_Cont_Type_Path||'',mfType=window.kpmgMetaData.KPMG_Media_Typ_Path||'',persona=window.kpmgMetaData.KPMG_Persona_Path||'',gOrigin=window.kpmgMetaData.KPMG_Geographic_Origin_ID||'',service=window.kpmgMetaData.KPMG_Service_Path||'',industry=window.kpmgMetaData.KPMG_Ind_Path||'',market=window.kpmgMetaData.KPMG_Market_Path||'',modifiedDate=formatDate(getMetaContent('meta[http-equiv=last-modified]')),robot=window.kpmgMetaData.KPMG_Robots||'',artDetails=window.kpmgMetaData.KPMG_Template_Type||'',articleDetails="",url=window.kpmgMetaData.KPMG_URL||'',pageType="",errCode="",visitorID="",pTag=window.kpmgMetaData.KPMG_Primary_Tag||'',pTagID=window.kpmgMetaData.KPMG_Primary_Tag_ID||'';if(document.cookie){try{visitorID=document.cookie.match(new RegExp('s_fid'+'=([^;]+)'))[1]||document.cookie.match(new RegExp('s_fid'+'%3D([^;]+)'))[1]||"";}catch(e){visitorID="";}} if((robot.indexOf("noindex")>=0)&&(robot.indexOf("nofollow")>=0)){robot="hidden";}else{robot="public"} if(artDetails.indexOf("article-details-template")>=0){articleDetails=document.title;} if(url.indexOf('404')>=0){pageType="errorPage";errCode="404";} else if(url.indexOf('403')>=0){pageType="errorPage";errCode="403";} else if(url.indexOf('500')>=0){pageType="errorPage";errCode="500";} var pageName="sg:en:home";if(pageName.indexOf('404')>=0||pageName.indexOf('403')>=0||pageName.indexOf('500')>=0){pageName="";} function storageAvailable(){var storage;try{storage=window["localStorage"];var x='__storage_test__';storage.setItem(x,x);storage.removeItem(x);return true;} catch(e){return false;}} var data=storageAvailable()&&localStorage.getItem("accountInfo")!==null&&JSON.parse(localStorage.getItem("accountInfo")),userAPIkey='';if(data&&document.cookie){try{userAPIkey=document.cookie.match(new RegExp('glt_'+data.requestParams.APIKey+''+'=([^;]+)'))[1];}catch(e){userAPIkey='';}} var isLogin=data&&data.requestParams.APIKey&&!!userAPIkey,loginStatus='';if(data===false||isLogin===false){var cookieForLogin='';if(document.cookie){try{cookieForLogin=document.cookie.match(new RegExp('userReg'+'=([^;]+)'))[1];}catch(e){cookieForLogin='';}} if(cookieForLogin==='registered'){loginStatus='logged-out';} else if(cookieForLogin!='registered'){loginStatus='anonymous';}} if(isLogin===true){loginStatus='logged-in';} var digitalData={page:{pageInfo:{pageName:pageName,destinationURL:document.location.href,author:author1,publisher:publisher,issueDate:"",expiryDate:"12/30/2050",effectiveDate:"",lastModifiedDate:modifiedDate,documentType:docType,topicPath:topic,cTypePath:cType,mfTypePath:mfType,personaPath:persona,gOriginPath:gOrigin,servicePath:service,industryPath:industry,marketPath:market,templateName:artDetails,primaryTag:pTag,primaryTagID:pTagID},article:{articleDetails:articleDetails},attributes:{language:"en",country:"sg",pageTitle:document.title,server:"kpmg.com",pageType:robot},category:{primaryCategory:"home",subCategory1:"",subCategory2:"",subCategory3:""},error:{pageType:pageType,code:errCode}},user:{attributes:{userAgent:navigator.userAgent,visitorID:visitorID}},TemplateType:artDetails,login:{newLoginStatus:loginStatus}};return digitalData;})();}catch(e){console.log('Failed to initialize digital data',e);}</script> <script type="text/javascript">var analyticsURL="//assets.adobedtm.com/c5009cf2993d2402c89c2ae42e47f61897f82891/satelliteLib-8a974e2324210e133a0919e634748a6d88ed3ccc.js";</script> <script type="text/javascript">var podBeanCategoryId="";</script> <div class="global-footer"> <script type="text/javascript">var privacyJSON={"options":[{"buttonText":{"en":"kpmg.privacyPolicy.buttontext.5"},"checkbox":false,"value":"unchecked","distinctPrivacyPolicy":"5","label":{"en":"kpmg.privacyPolicy.checkboxtext.5"}}],"countries":[{"country":"sg","languages":["en"],"active":true,"cookieVersion":1,"option":1,"links":[{"text":"KPMG's online privacy statement","anchor":"/sg/en/home/misc/privacy.html"}],"text":{"en":"This website uses cookies to provide necessary site functionality and improve your online experience. By using this website, you agree to the use of cookies as outlined in KPMG's online privacy statement."}}],"cookiesToDelete":""};</script> <footer class="module-footer-v2 bg-white"> <div class="row footer-and-social-links"> <div class="row-container"> <div class="col-md-10 col-xs-12 footer-Links"> <ul class="links desktop-only"> <li> <a href="/sg/en/home/misc/legal.html"> Legal </a> </li> <li class="footer-padding"> <a href="/sg/en/home/misc/privacy.html"> Privacy </a> </li> <li> <a href="/sg/en/home/misc/accessibility.html"> Accessibility </a> </li> <li class="footer-padding"> <a href="/sg/en/home/misc/sitemap.html"> Sitemap </a> </li> <li> <a href="/sg/en/home/misc/help.html"> Help </a> </li> <li> <a href="/sg/en/home/misc/glossary.html"> Glossary </a> </li> <li class="footer-padding"> <a href="/xx/en/home/events.html"> </a> </li> <li class="footer-padding ot-sdk-footer-link"> <button id="ot-sdk-btn" class="ot-sdk-show-settings"> </button> </li> </ul> <ul class="links mobile-only"> <li> <a href="/sg/en/home/misc/legal.html"> Legal </a> </li> <li> <a href="/sg/en/home/misc/privacy.html"> Privacy </a> </li> <li> <a href="/sg/en/home/misc/accessibility.html"> Accessibility </a> </li> <li> <a href="/sg/en/home/misc/sitemap.html"> Sitemap </a> </li> <li> <a href="/sg/en/home/misc/help.html"> Help </a> </li> <li class=""> <a href="/sg/en/home/misc/glossary.html"> Glossary </a> </li> <li class=""> <a href="/xx/en/home/events.html"> </a> </li> <li> <a href="/sg/en/home/misc/contact-kpmg.html"> Contact </a> </li> <li> <a href="/sg/en/home/media.html"> Press Contact </a> </li> <li> <a href="/sg/en/home/about/offices/singapore-2.html"> Office Location </a> </li> <li> <a href="/sg/en/home/media.html"> Media </a> </li> <li> <a href="/sg/en/home/media/press-contributions.html"> Press Contributions </a> </li> <li> <a href="/sg/en/home/media/press-releases.html"> Press Releases </a> </li> <li> <a href="/sg/en/home/alumni.html"> Alumni </a> </li> <li> <a href="https://customervoice.microsoft.com/Pages/ResponsePage.aspx?id=uyT_3okgAESMjvceaAN4srJh0_JDW3xAoS_J7apUiNNUOTJWN1BSRk9WOFRCM0dFUTU2WEcxVkpFTy4u" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip"> Join our alumni <span class="sr-only"></span> </a> </li> <li> <a href="https://www.linkedin.com/groups/5001521" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip"> Alumni Linkedin Group <span class="sr-only"></span> </a> </li> <li> <span class="ontrust-button"></span> </li> </ul> </div> <div class="col-md-2 col-xs-12 footer-socialchannelLinks"> <section class="module-socialchannels"> <ul class="socialchannel-links"> <li> <a href="https://www.linkedin.com/company/kpmg-singapore" rel="noopener noreferrer" target="_blank" data-title="linkedin"> <span class="icon-linkedin icon-rounded-linkedin"></span> <span class="sr-only">linkedin. Opens in a new window</span> </a> </li> <li> <a href="https://www.facebook.com/kpmgsg" rel="noopener noreferrer" target="_blank" data-title="facebook"> <span class="icon-facebook icon-rounded-facebook"></span> <span class="sr-only">facebook. Opens in a new window</span> </a> </li> <li> <a href="https://www.youtube.com/user/KPMGinSingapore/videos" rel="noopener noreferrer" target="_blank" data-title="youtube"> <span class="icon-youtube icon-rounded-youtube"></span> <span class="sr-only">youtube. Opens in a new window</span> </a> </li> <li> <a href="https://www.instagram.com/kpmgsingapore/?hl=en" rel="noopener noreferrer" target="_blank" data-title="instagram"> <span class="icon-instagram icon-rounded-instagram"></span> <span class="sr-only">instagram. Opens in a new window</span> </a> </li> </ul> </section> </div> </div>  <div class="col-md-6 organizational-footer-links desktop-only"> <div class="col-md-4"> <ul> <li class="org-header"> <a href="/sg/en/home/misc/contact-kpmg.html"> Contact </a> </li> <li class="org-submenu"> <a href="/sg/en/home/media.html"> Press Contact </a> </li> <li class="org-submenu"> <a href="/sg/en/home/about/offices/singapore-2.html"> Office Location </a> </li> </ul> </div> <div class="col-md-4"> <ul> <li class="org-header"> <a href="/sg/en/home/media.html"> Media </a> </li> <li class="org-submenu"> <a href="/sg/en/home/media/press-contributions.html"> Press Contributions </a> </li> <li class="org-submenu"> <a href="/sg/en/home/media/press-releases.html"> Press Releases </a> </li> </ul> </div> <div class="col-md-4"> <ul> <li class="org-header"> <a href="/sg/en/home/alumni.html"> Alumni </a> </li> <li class="org-submenu"> <a href="https://customervoice.microsoft.com/Pages/ResponsePage.aspx?id=uyT_3okgAESMjvceaAN4srJh0_JDW3xAoS_J7apUiNNUOTJWN1BSRk9WOFRCM0dFUTU2WEcxVkpFTy4u" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip"> Join our alumni <span class="sr-only"></span> </a> </li> <li class="org-submenu"> <a href="https://www.linkedin.com/groups/5001521" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip"> Alumni Linkedin Group <span class="sr-only"></span> </a> </li> </ul> </div> </div>  <div class="col-md-6 col-xs-12 footer-footersubscriptionrfp"> <script type="text/javascript">window.footersubscriptioncalloutval="rfp";</script> <section class="module-footersubscriptionrfp component"> <div class="col-md-12 col-xs-12 footersubscriptionrfpInnerContainer"> <div class="col-md-8 col-md-offset-4 col-xs-12 rfpCompoent"> <div class="footer_subscripton_inline_flex_wrapper"> <h2 class="footer_submit_title visible-lg"> Request for proposal </h2> <button class="submitRfp rfp-process-modal" data-bs-remote="/sg/en/home/services/rfp-form.html" data-title="Submit RFP " data-bs-backdrop="static"> <span class="visible-lg"> Submit RFP </span> <span class="hidden-lg"> Submit RFP <span class="icon-chevron-thin-right"></span> </span> </button> </div> </div> <div class="col-md-8 col-md-offset-4 col-xs-12 authenticatedState"> <h2 class="footer_submit_title visible-lg"> Subscription </h2> <button class="loggedIn" tabindex="0" data-title="Subscription"> <span class="visible-lg"> Subscribe Now </span> <span class="hidden-lg"> Subscribe to KPMG Insights <span class="icon-chevron-thin-right"></span> </span> </button> </div> <div class="col-md-8 col-md-offset-4 col-xs-12 annonymousState" tabindex="0" data-title="Subscription"> <button class="hidden-lg loggedOutSubscription"> Subscription <span class="icon-chevron-thin-right"></span> </button> <div class="footer_subscripton_flex_wrapper"> <h2 class="footer_submit_title visible-lg"> Subscription </h2> <div class="emailErrorMsg"> E-mail address is invalid. </div> <div class="bs5 footersubscribe-textbox"> <div class="input-group"> <label for="footerrfp-email" class="sr-only"> Email Address </label> <input type="email" name="email" class="form-control footersubscribe-email" id="footerrfp-email" placeholder="Email Address" autocomplete="off" maxlength="100"/> <div class="input-group-append"> <button class="btn footersubscribe-submit" id="footerrfp-submit" type="submit"> Submit </button> </div> </div> </div> </div> </div> </div> </section> </div> </div> <div class="footer-footerText"> <div class="footer-footerText-content"> <html> <head/> <body> <p>© 2024 KPMG Services Pte. Ltd. (Registration No: 200003956G), a Singapore incorporated company and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.</p> <p>For more detail about the structure of the KPMG global organization please visit <a href="https://kpmg.com/xx/en/home/misc/governance.html">https://kpmg.com/governance</a>.</p> </body></html> </div> </div> </footer>  <noscript><iframe src="https://www.googletagmanager.com/ns.html?id=GTM-N7HJWHV" height="0" width="0" style="display:none;visibility:hidden"></iframe></noscript>   <script type="text/javascript" src="https://d1b3llzbo1rqxo.cloudfront.net/attributer.js"></script>  </div> </div>  <script src="https://cdn.cookielaw.org/scripttemplates/otSDKStub.js" type="text/javascript" charset="UTF-8" data-domain-script="0582acda-1431-4009-b85b-b1f623846c06"></script> <script type="text/javascript">function OptanonWrapper(){}</script>  <script type="text/javascript">function OptanonWrapper(){var evt=document.createEvent("CustomEvent"),cookiesSettingsButton=document.getElementById('ot-sdk-btn');evt.initCustomEvent('oneTrustEvent',false,false,{activeGroups:OptanonActiveGroups,groups:Optanon.GetDomainData()});document.dispatchEvent(evt);window.oneTrustObj=window.oneTrustObj||{};window.oneTrustObj.isScriptLoaded=true;if(Optanon&&typeof Optanon.IsAlertBoxClosed==='function'&&Optanon.IsAlertBoxClosed()&&cookiesSettingsButton!==null){cookiesSettingsButton.style.display="block";}}</script> <script type="text/plain" class="recaptchaenable"> var languageCode = window.kpmgPersonalize.snp.params.languageCode || '', recapchaJSUrl = 'https://www.google.com/recaptcha/api.js?hl=' + languageCode, jsElm = document.createElement("script"); jsElm.type = "application/javascript"; jsElm.src = recapchaJSUrl; jsElm.setAttribute('async',''); jsElm.setAttribute('defer',''); document.body.appendChild(jsElm); </script> <script data-main="/etc/clientlibs/kpmgpublic/main" src="/etc/clientlibs/kpmgpublic/global/js/vendor/require.js"></script> <script type="text/javascript">window.reactBundles={"touchpopulartags":{"js":"/etc/scripts/touchpopulartags.ca2dcfff7d663adf153a.js"},"":{"html":"/etc/scripts/index.html"},"privacypreferences":{"js":"/etc/scripts/privacypreferences.0bfcd16c08efdf716e00.js"},"stickybar":{"js":"/etc/scripts/stickybar.bb855dcae7f656e3889d.js"},"contacttabsaccordion":{"js":"/etc/scripts/contacttabsaccordion.6328177dd4cf5393793b.js"},"genericcontactform":{"js":"/etc/scripts/genericcontactform.9b94e83e2309e3c7a941.js"},"kpmgtoppicks":{"js":"/etc/scripts/kpmgtoppicks.b8b8ae561c3f4ab8ed79.js"},"librarylistmanagement":{"js":"/etc/scripts/librarylistmanagement.413702c2609c5a698e86.js"},"dashboardbanner":{"js":"/etc/scripts/dashboardbanner.5b2b73a1a71eb8087471.js"},"fgeformbuilder":{"js":"/etc/scripts/fgeformbuilder.d76d95c7e8cdc457ebc8.js"},"vendor":{"js":"/etc/scripts/vendor.f4983eedc99222056c60.js"},"rfpformsubmit":{"js":"/etc/scripts/rfpformsubmit.722a7f3f99912095c270.js"},"touchblogauthorlist":{"js":"/etc/scripts/touchblogauthorlist.a896473da7abf0402602.js"},"dashboardarticle":{"js":"/etc/scripts/dashboardarticle.c8d9a17157970691b4f4.js"},"partnerlocator":{"js":"/etc/scripts/partnerlocator.4ce4aa7899ddafc69ba2.js"},"searchresults":{"js":"/etc/scripts/searchresults.088bd685d6b72114a68d.js"},"fgecta":{"js":"/etc/scripts/fgecta.c7a47c743bf76b15fcd6.js"},"profile":{"js":"/etc/scripts/profile.fb9a0cd9efd75683f521.js"},"runtime":{"js":"/etc/scripts/runtime.55a5f70aa307043b899d.js"},"logictreeintereststags":{"js":"/etc/scripts/logictreeintereststags.b86cf7d92bfc3ecd0804.js"},"touchsupportingcontent":{"js":"/etc/scripts/touchsupportingcontent.f026d764ce2f8099818a.js"},"communicationpreferences":{"js":"/etc/scripts/communicationpreferences.34c4f07aeed527675131.js"},"librarylist":{"js":"/etc/scripts/librarylist.0babae59eef557a72c77.js"},"peoplecontactpopup":{"js":"/etc/scripts/peoplecontactpopup.f6ad3fd5a177b42c97af.js"},"widedashboardarticle":{"js":"/etc/scripts/widedashboardarticle.f9d63567a05850c5da43.js"},"kpmggatedcontentarticles":{"js":"/etc/scripts/kpmggatedcontentarticles.640e22f74b993ab9ef01.js"},"relatedcontent":{"js":"/etc/scripts/relatedcontent.52bdc217fca28076be63.js"},"articlequery":{"js":"/etc/scripts/articlequery.375924db09f7ec57315f.js"},"oppmodal":{"js":"/etc/scripts/oppmodal.64108f7083e86d197ef9.js"},"touchpopularposts":{"js":"/etc/scripts/touchpopularposts.23ec3403677f6ba22dde.js"},"touchrecentposts":{"js":"/etc/scripts/touchrecentposts.a27339467257cf05a73a.js"},"trendinglistnew":{"js":"/etc/scripts/trendinglistnew.399a14d59683f3e8c162.js"},"kpmgdashboardarticles":{"js":"/etc/scripts/kpmgdashboardarticles.7a705cd3cd07a4efbbf0.js"},"interests":{"js":"/etc/scripts/interests.a57f93e4f47b709906da.js"},"dynamicsubnavigation":{"js":"/etc/scripts/dynamicsubnavigation.c883da6bef048bf84282.js"},"touchrelatedpost":{"js":"/etc/scripts/touchrelatedpost.b95aa0aa6e5bdd36ec6b.js"},"resultlistingb":{"js":"/etc/scripts/resultlistingb.59c1c1e3dca0979cac67.js"}};</script> <script language="javascript">if(typeof(UserAgentInfo)!='undefined'&&!window.addEventListener) {UserAgentInfo.strBrowser=1;} function storageAvailable(type){var storage;try{storage=window[type];var x='__storage_test__';storage.setItem(x,x);storage.removeItem(x);return true;} catch(e){return false;}} if(window.kpmgPersonalize.isSitePersonalize||(storageAvailable("localStorage")&&localStorage.getItem('accountInfo')!==null)){var loadGigya=function(){var url="https://cdns.gigya.com/js/gigya.js?apiKey=3_RaBrzznC_MTxoPM3J3haLwEejwsYEvWdirKz8LXidCo-n8jqk_56-otIPv13t3Bu";console.log("Share api url "+url);require.config({waitSeconds:120,'paths':{'gigyaUrl':url,'gigyaExt':'https://cdn.gigya-ext.com/screenset-validation.min'}});require(['gigyaUrl'],function(){console.log("Gigya js loaded!");require(["gigyaExt"],function(){console.log("Gigya screenset validation js loaded!");});});};window.onload=setTimeout(loadGigya);}</script>  <script type="text/javascript">function addReactScripts(file){if(file){var script=document.createElement('script');script.src=file;script.defer=true;document.head.appendChild(script);}} function checkForReactComponents(){var reactComponents=document.querySelectorAll(".react-component"),runtimeBundle=window.reactBundles&&window.reactBundles.runtime&&window.reactBundles.runtime.js,vendorBundle=window.reactBundles&&window.reactBundles.vendor&&window.reactBundles.vendor.js;if(reactComponents.length>0&&window.reactBundles){addReactScripts(runtimeBundle);addReactScripts(vendorBundle);reactComponents.forEach(function(node){var classList=node.className,file=classList.substring(8,classList.indexOf(" ")),componentBundle=file&&window.reactBundles[file]&&window.reactBundles[file].js;addReactScripts(componentBundle);});}} checkForReactComponents();</script> <script type="text/javascript">var shareProperties={"shareSiteName":"KPMG","shareLanguage":"en","twitterDefaultText":"","shareEnabledProviders":"twitter,linkedin,facebook,WhatsApp","socialChannelsList":"twitter,linkedin,facebook,email,whatsapp,xing,weibo,vk,qzone".split(','),"shareWithFriendsLabel":"Share with your friends"};var demandbaseAsyncURL="https://api.company-target.com/api/v2/ip.json?key=ayvX8Uwe2cyBesSxvt3tP0Il8VinNdyO0JGjawE7&callback=window.kpmgPersonalize.db.CDCWrapper";</script> <div class="modal fade" id="kpmgModal" tabindex="-1" role="dialog" aria-hidden="true"> <div class="modal-dialog container"> <a href="#" class="btn-close" data-bs-dismiss="modal"><span class="icon-close"><span class="sr-only">close</span></span></a> <div class="modal-content"></div> </div> </div> <script type="text/javascript">globalLoadCompleted=function(){require(["/etc/clientlibs/kpmgpublic/tmpl-home-new/js/tmpl-home-new-136af2.js"],function(){});}</script> <script src="https://scripts.demandbase.com/adobeanalytics/pZy5a2F8.min.js"></script> <script type="text/plain" class="optanon-category-C0004" async src="https://api.company-target.com/api/v2/ip.json?key=ayvX8Uwe2cyBesSxvt3tP0Il8VinNdyO0JGjawE7&callback=window.kpmgPersonalize.db.CDCWrapper"></script> <script type="text/javascript">require(["/etc/clientlibs/kpmgpublic/pages/global.min-1fa80e.js"],function(){try{require(['personalization'],function(){globalLoadCompleted();});}catch(error){console.error("Error occurred in fetching account info...\n\tMSG: ",error);globalLoadCompleted();}});</script> </body> </html>

CINXE.COM

KPMG Singapore - KPMG Singapore