Advisory - KPMG Korea

<!DOCTYPE html> <html lang="en-US"> <head> <meta http-equiv="content-type" content="text/html; charset=UTF-8"/> <meta http-equiv="date" content="Mon, 03 Feb 2020 02:22:28 GMT"> <meta http-equiv="content-language" content="en-US"/> <meta http-equiv="content-encoding" content="text/html"/> <meta name="description" content="Advisory works with the world’s leading organizations to create and protect the sustainable value of their business."/> <meta charset="utf-8"/> <meta http-equiv="X-UA-Compatible" content="IE=edge,chrome=1"/> <link rel="preconnect" href="https://assets.kpmg.com" crossorigin> <link rel="preconnect" href="https://scripts.demandbase.com" crossorigin> <link rel="preload" as="font" type="font/woff2" href="/etc/clientlibs/kpmgpublic/fonts/openSans/OpenSans-VariableFont_wdth,wght.woff2" crossorigin> <link rel="preload" href='//assets.adobedtm.com/c5009cf2993d2402c89c2ae42e47f61897f82891/satelliteLib-8a974e2324210e133a0919e634748a6d88ed3ccc.js' as="script"> <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/kr/en/home/services/advisory.html"/> <meta property="og:image" content="https://assets.kpmg.com/is/image/kpmg/kpmg-enterance:cq5dam.web.1200.600"/> <meta name="twitter:card" content="summary_large_image"/> <meta property="og:site_name" content="KPMG"/> <meta property="og:description" content="Advisory works with the world’s leading organizations to create and protect..."/> <meta name="twitter:creator" content="@KPMG"/> <meta name="robots" content="index, follow"/> <meta property="og:locale" content="en_GLOBAL"/> <meta name="twitter:image" content="https://assets.kpmg.com/is/image/kpmg/kpmg-enterance:cq5dam.web.1200.600"/> <meta http-equiv="last-modified" content="Mon, 03 Feb 2020 02:22:13 GMT"/> <meta name="DC.Description" content="Advisory works with the world’s leading organizations to create and protect the sustainable value of their business."/> <meta name="twitter:site" content="@KPMG"/> <meta name="DC.Format" content="text/html"/> <meta property="og:type" content="website"/> <meta name="twitter:title" content="Advisory"/> <meta property="og:title" content="Advisory"/> <meta name="DC.Title" content="Advisory - KPMG Korea"/> <meta name="twitter:description" content="Advisory works with the world’s leading organizations to create and protect..."/> <meta name="DC.Language" content="en-US"/> <meta name="DC.Date" content="2020-02-03"/> <meta property="og:url" content="https://kpmg.com/kr/en/home/services/advisory.html"/> <script type="text/javascript">var kpmgMetaData={"KPMG_HTML_Title_Suffix":"Advisory","KPMG_Business_Owner":"Shin, Kyung Sup","KPMG_Short_Desc":"We provide professional advisory services that support sustainable growth and...","KPMG_Change_Frequency":"daily","KPMG_Template":"/apps/kpmgpublic/templates/servicelanding-r-template","KPMG_Geographic_Origin_ID":"KR","KPMG_Article_ReadTime":"","KPMG_URL":"/kr/en/home/services/advisory.html","KPMG_Image_Alt":"graph","KPMG_BANNER_FLAG":"false","KPMG_Media_Typ_Path":"Media formats/Image","KPMG_Description":"Advisory works with the world’s leading organizations to create and protect the sustainable value of their business.","KPMG_Persona_Path":"Personas/Clients,Personas/Potential Clients,Personas/Stage,Personas/Stage/Client Experience","KPMG_Cont_Type_Path":"Content type/Landing Pages,Content type/Landing Pages/Landing Pages Services","KPMG_Persona_ID":"59205189396461572826360,60541426764903813537507,196175102134805164790110101676283,102547922694176873239967","KPMG_Business_Owner_Group":"EN – KR – Advisory","KPMG_Title":"Advisory","KPMG_Tab_Type":"Generic","KPMG_HTML_LOCALE":"en_GLOBAL","KPMG_Analytics_PageName":"kr:en:home:services:advisory","KPMG_Med_For_Type_ID":"139530417022481105394120","KPMG_Document_Id":"OC01N1420036664361","KPMG_Content_Type_ID":"3106375685003788737198,24389756546209108049251","KPMG_Live_Copy":"false","KPMG_Short_Title":"Advisory","KPMG_FONT":"false","KPMG_HTML_Title":"Advisory","KPMG_Canonical_URL":"https://kpmg.com/kr/en/home/services/advisory.html","KPMG_Seo_Priority":"0.5","KPMG_Template_Type":"servicelanding-r-template","KPMG_last_mod_rank":"1580696533221","KPMG_Image":"/content/dam/kpmg/xx/images/2019/12/advisory-service-image.jpg","KPMG_Blog_Topics":"",}</script> <script type="text/javascript">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',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"]},dateFormatProperties={"showMeridiem":true,"transformations":{"dayType":"dd","monthType":"mm","hourType":"hh","monthCase":"cc","yearType":"y"},"timeSeparator":":","fields":[{"item1":"year"},{"item2":"month"},{"item3":"day"}],"separators":[{"item1":"-"},{"item2":"-"},{"item3":""}]};var kpmgDateFormat='yyyy-mm-dd:International Standards Organization' var kpmgDateSeperator1='-' var kpmgDateSeperator2='-' var kpmgDateSeperator3='' var KPMG=KPMG||{};KPMG.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"> {"itemListElement":[{"item":{"image":"https://assets.kpmg.com/content/dam/kpmg/images/2015/01/kpmg-enterance.jpg/jcr:content/renditions/original","name":"Home","@id":"https://kpmg.com/kr/en/home.html"},"@type":"ListItem","position":1},{"item":{"image":"https://assets.kpmg.com/content/dam/kpmg/images/2015/01/kpmg-enterance.jpg/jcr:content/renditions/original","name":"Sevices","@id":"https://kpmg.com/kr/en/home/services.html"},"@type":"ListItem","position":2},{"item":{"image":"https://assets.kpmg.com/content/dam/kpmg/xx/images/2019/12/advisory-service-image.jpg/jcr:content/renditions/original","name":"Advisory","@id":"https://kpmg.com/kr/en/home/services/advisory.html"},"@type":"ListItem","position":3}],"@type":"BreadcrumbList","@context":"http://schema.org/"} </script> <script type="application/ld+json"> {"serviceType":"Advisory","provider":{"@type":"Organization","name":"KPMG"},"@type":"Service","@context":"http://schema.org/","url":"https://kpmg.com/kr/en/home/services/advisory.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-D5LslW_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:"kr"||"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-case, 1 lower-case 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-case, 1 lower-case 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-mail 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're sorry",gigya_account_disabled_error_title:"We're 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-party cookies are currently disabled in your browser. We use third-party cookies to provide the best browsing experience. Please check your browser settings and enable third-party 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't 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've 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've sent another confirmation message to:",verifyemaillabel:"Verify Email",resendconfirmation:"Resend verification email",logoutinfo:"You've logged out",logoutdescription:"You've 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 - 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:"Enter Location Here",searchResultsCopyOne:"Results",singleCharacterIsNotAllowed:"Single character is not allowed",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:".html",addtolib:".html",feedback:".html",fgeCongrats:".html",fgeError:".html",resetPassword:".html",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-services-landing-r/css/tmpl-services-landing-r-9a056f.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>Advisory - KPMG Korea</title> <link rel="stylesheet" type="text/css" href="/content/dam/kpmg/others/css/privacy_fix.css"/> <script type="text/javascript" src='/etc/clientlibs/kpmgpublic/global/js/updateLoadedPartialHeader-322c7b.js'></script> </head>   <body>   <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-home", "linkURL": "/content/kpmgpublic/kr/en/home.html" }'> </div>   <div id="navigation-v2-data-navbar-nav" data-navbar-nav='{ "insights": { "id": "insights-flyout", "i18nLabel": " Insights ", "linkURL" : "/content/kpmgpublic/kr/en/home/insights.html" }, "industries": { "id": "industries-flyout", "i18nLabel": " Industries ", "linkURL" : "/content/kpmgpublic/kr/en/home/industries.html" }, "services": { "id": "services-flyout", "i18nLabel": " Services ", "linkURL": "/content/kpmgpublic/kr/en/home/services.html" }, "optional": { "id": "optional-flyout", "i18nLabel": "Events", "linkURL": "/content/kpmgpublic/kr/en/home/events.html", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" }, "optional1": { "id": "optional2-flyout", "i18nLabel": "Careers", "linkURL": "/content/kpmgpublic/kr/en/home/careers.html", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" }, "optional2": { "id": "optional3-flyout", "i18nLabel": "About", "linkURL": "/content/kpmgpublic/kr/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/kr/en/home/services/advisory/jcr:content/navigation-v2/insights" data-nav-flyout='{ "cell1":{ "type": "nav-list", "links":[ { "label": "K-SOX Newsletter", "url": "/kr/en/home/insights/2018/11/k-sox.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Tax Newsletter", "url": "/kr/en/home/insights/2021/04/tax-newsletter.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Samjong INSIGHT", "url": "/kr/en/home/insights/2023/01/samjong-insight.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Issue Monitor", "url": "/kr/en/home/insights/2023/01/issue-monitor.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "IFRS Brief", "url": "/content/kpmgpublic/kr/en/home/insights/2016/06/ifrs-brief.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/content/kpmgpublic/kr/en/home/insights.html", "label": "All Insights", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } } }' data-cell1='{ "type": "nav-list", "links":[ { "label": "K-SOX Newsletter", "url": "/kr/en/home/insights/2018/11/k-sox.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Tax Newsletter", "url": "/kr/en/home/insights/2021/04/tax-newsletter.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Samjong INSIGHT", "url": "/kr/en/home/insights/2023/01/samjong-insight.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Issue Monitor", "url": "/kr/en/home/insights/2023/01/issue-monitor.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "IFRS Brief", "url": "/content/kpmgpublic/kr/en/home/insights/2016/06/ifrs-brief.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/content/kpmgpublic/kr/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": "Geopolitics", "linkUrl": "/content/kpmgpublic/xx/en/home/campaigns/2017/11/geopolitics.html", "description": "Browse some of our recent geopolitical methodologies and thought leadership, and contact our global experts for more insights.", "altText": "Geopolitics", "imgUrl": "/is/image/kpmg/TaxAustria_Sozialversicherungsrecht", "internalLinkFlag": "false", "newTabAllow": "Open in new tab or window", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "false" }' data-cell3='{ "type": "card-link", "title": "SAMJONG KPMG Newsletter 2025 February", "linkUrl": "/kr/ko/home/newsletter-channel/202502.html", "description": "Samjong KPMG issues ‘Channel’ newsletter to provide updated news of the group and information related to its Audit, Tax, and information related to Audit, Tax and Advisory Service...", "altText": "SAMJONG KPMG Newsletter", "imgUrl": "/is/image/kpmg/cover-7", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "true" }'> </div> </li> <li id="navigation-v2-author-industries-flyout-editor"> <div class="nav-flyout-component-data" data-path="/content/kpmgpublic/kr/en/home/services/advisory/jcr:content/navigation-v2/industries" data-nav-flyout='{ "cell1":{ "type": "nav-list", "links":[ { "label": "Consumer Markets", "url": "/content/kpmgpublic/kr/en/home/industries/consumer-markets.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Financial Services", "url": "/content/kpmgpublic/kr/en/home/industries/financial-services.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Industrial Markets", "url": "/content/kpmgpublic/kr/en/home/industries/industrial-markets.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Technology, Media & Telecommunication", "url": "/content/kpmgpublic/kr/en/home/industries/telecommunications.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Infrastructure, Government & Healthcare", "url": "/content/kpmgpublic/kr/en/home/industries/infrastructure.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/content/kpmgpublic/kr/en/home/industries.html", "label": "All Industries", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } } }' data-cell1='{ "type": "nav-list", "links":[ { "label": "Consumer Markets", "url": "/content/kpmgpublic/kr/en/home/industries/consumer-markets.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Financial Services", "url": "/content/kpmgpublic/kr/en/home/industries/financial-services.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Industrial Markets", "url": "/content/kpmgpublic/kr/en/home/industries/industrial-markets.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Technology, Media & Telecommunication", "url": "/content/kpmgpublic/kr/en/home/industries/telecommunications.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Infrastructure, Government & Healthcare", "url": "/content/kpmgpublic/kr/en/home/industries/infrastructure.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/content/kpmgpublic/kr/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": "Retail", "linkUrl": "/content/kpmgpublic/kr/en/home/industries/consumer-markets/retail.html", "description": "Samjong KPMG Retail team supports client’s sustainable growth and globalization by diagnosing major issues of the relevant business environment.", "altText": "", "imgUrl": "/is/image/kpmg/retail-matters-new", "internalLinkFlag": "false", "newTabAllow": "Open in new tab or window", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "false" }' data-cell3='{ "type": "card-link", "title": "Financial Services", "linkUrl": "/content/kpmgpublic/kr/en/home/industries/financial-services.html", "description": "Through its experience and knowledge, Samjong KPMG supports its member firms’ clients enhance value and achieve sustainable growth.", "altText": "", "imgUrl": "/is/image/kpmg/pen-pointing-at-graph-1", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "true" }'> </div> </li> <li id="navigation-v2-author-services-flyout-editor"> <div class="nav-flyout-component-data" data-path="/content/kpmgpublic/kr/en/home/services/advisory/jcr:content/navigation-v2/services" data-nav-flyout='{ "cell1":{ "type": "nav-list", "links":[ { "label": "Audit & Assurance", "url": "/content/kpmgpublic/kr/en/home/services/audit.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Tax", "url": "/content/kpmgpublic/kr/en/home/services/tax.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Advisory", "url": "/content/kpmgpublic/kr/en/home/services/advisory.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Special Service", "url": "/content/kpmgpublic/kr/en/home/services/special-service.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Audit Committee Institute", "url": "/content/kpmgpublic/kr/en/home/services/aci.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/content/kpmgpublic/kr/en/home/services.html", "label": "All Services", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } } }' data-cell1='{ "type": "nav-list", "links":[ { "label": "Audit & Assurance", "url": "/content/kpmgpublic/kr/en/home/services/audit.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Tax", "url": "/content/kpmgpublic/kr/en/home/services/tax.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Advisory", "url": "/content/kpmgpublic/kr/en/home/services/advisory.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Special Service", "url": "/content/kpmgpublic/kr/en/home/services/special-service.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Audit Committee Institute", "url": "/content/kpmgpublic/kr/en/home/services/aci.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/content/kpmgpublic/kr/en/home/services.html", "label": "All Services", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } }' data-featured-variation="true" data-cell2='{ "type": "card-link", "title": "ACI", "linkUrl": "/content/kpmgpublic/kr/en/home/services/aci.html", "description": "Samjong KPMG ACI supports the audit committees and auditors to define their roles to emphasize the importance of oversight of financial reporting...", "altText": "", "imgUrl": "/is/image/kpmg/audit-events", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "false" }' data-cell3='{ "type": "card-link", "title": "Transaction Services", "linkUrl": "/kr/en/home/services/advisory/deal-advisory/transaction-services.html", "description": "Samjong KPMG’s Transaction Services division is a trusted partner in our client’s path to success in domestic and overseas M&A transactions.", "altText": "", "imgUrl": "/is/image/kpmg/coastal-city-tall-buildings-at-night", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "true" }'> </div> </li> <li id="navigation-v2-author-optional-flyout-editor"> <div class="nav-flyout-component-data" data-path="/content/kpmgpublic/kr/en/home/services/advisory/jcr:content/navigation-v2/optional" data-nav-flyout='{ "cell1":{ "type": "nav-list", "links":[ { "label": "Industry 4.0, IoT and the Energy sector scenario in Brazil", "url": "/content/kpmgpublic/kr/en/home/events/2018/05/industry-4-0-iot-and-the-energy-sector-scenario-in-brazil.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Cybersecurity in industrial control systems in Latin American countries", "url": "/content/kpmgpublic/kr/en/home/events/2018/06/cybersecurity-in-industrial-control-systems-latin-american-countries-discussion-of-a-case-in-argentina.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Chemistry 4.0: Reinventing the chemical company with digital transformation", "url": "/content/kpmgpublic/kr/en/home/events/2018/05/chemistry-4-0-reinventing-the-chemical-company-with-digital-transformation.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/content/kpmgpublic/kr/en/home/events.html", "label": "All Events", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } } }' data-cell1='{ "type": "nav-list", "links":[ { "label": "Industry 4.0, IoT and the Energy sector scenario in Brazil", "url": "/content/kpmgpublic/kr/en/home/events/2018/05/industry-4-0-iot-and-the-energy-sector-scenario-in-brazil.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Cybersecurity in industrial control systems in Latin American countries", "url": "/content/kpmgpublic/kr/en/home/events/2018/06/cybersecurity-in-industrial-control-systems-latin-american-countries-discussion-of-a-case-in-argentina.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Chemistry 4.0: Reinventing the chemical company with digital transformation", "url": "/content/kpmgpublic/kr/en/home/events/2018/05/chemistry-4-0-reinventing-the-chemical-company-with-digital-transformation.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/content/kpmgpublic/kr/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": "KPMG and Enactus inspire the next generation", "linkUrl": "/content/kpmgpublic/kr/en/home/events/2017/12/kpmg-and-enactus-drive-lifelong-learning-positive-and-change.html", "description": "KPMG and Enactus drive lifelong learning and positive change worldwide.", "altText": "", "imgUrl": "/is/image/kpmg/fr-enactus-logo-petit", "internalLinkFlag": "false", "newTabAllow": "Open in new tab or window", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "false" }' data-cell3='{ "type": "card-link", "title": "Projection model of prices and investment opportunities", "linkUrl": "/content/kpmgpublic/kr/en/home/events/2018/06/electric-sector-pricing-model-in-mexico-webcast-in-spanish.html", "description": "Brought to you by the KPMG Global Energy Institute.", "altText": "", "imgUrl": "/is/image/kpmg/tr-energyandresources", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "false" }'> </div> </li> <li id="navigation-v2-author-optional2-flyout-editor"> <div class="nav-flyout-component-data" data-path="/content/kpmgpublic/kr/en/home/services/advisory/jcr:content/navigation-v2/optional1" data-nav-flyout='{ "cell1":{ "type": "nav-list", "links":[ { "label": "Why Samjong KPMG?", "url": "/content/kpmgpublic/kr/en/home/careers/why-_kpmg-.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Career Development", "url": "/content/kpmgpublic/kr/en/home/careers/career-development.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Great Work Place", "url": "/content/kpmgpublic/kr/en/home/careers/great-work-place.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Learning & Development", "url": "/content/kpmgpublic/kr/en/home/careers/learning---development--.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Global Opportunities", "url": "/content/kpmgpublic/kr/en/home/about/global-opportunities.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/content/kpmgpublic/kr/en/home/careers.html", "label": "All Careers", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } } }' data-cell1='{ "type": "nav-list", "links":[ { "label": "Why Samjong KPMG?", "url": "/content/kpmgpublic/kr/en/home/careers/why-_kpmg-.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Career Development", "url": "/content/kpmgpublic/kr/en/home/careers/career-development.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Great Work Place", "url": "/content/kpmgpublic/kr/en/home/careers/great-work-place.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Learning & Development", "url": "/content/kpmgpublic/kr/en/home/careers/learning---development--.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Global Opportunities", "url": "/content/kpmgpublic/kr/en/home/about/global-opportunities.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/content/kpmgpublic/kr/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": "Employment Guide and Job Application", "linkUrl": "/content/kpmgpublic/kr/en/home/careers/careers.html", "description": "Samjong KPMG endeavors to employ outstanding individuals such as newly certified accountants and advisory consultants through recruitment programs.", "altText": "", "imgUrl": "/is/image/kpmg/careers", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "false" }' data-cell3='{ "type": "card-link", "title": "Grow with us", "linkUrl": "/content/kpmgpublic/kr/en/home/careers/grow-with-us.html", "description": "We are waiting for you to join us; a bright future awaits.", "altText": "", "imgUrl": "/is/image/kpmg/grow-with-us", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "false" }'> </div> </li> <li id="navigation-v2-author-optional3-flyout-editor"> <div class="nav-flyout-component-data" data-path="/content/kpmgpublic/kr/en/home/services/advisory/jcr:content/navigation-v2/optional2" data-nav-flyout='{ "cell1":{ "type": "nav-list", "links":[ { "label": "Samjong KPMG Overview", "url": "/content/kpmgpublic/kr/en/home/about/overview.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Leadership", "url": "/kr/en/home/about/leadership.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Value and Corperate Culture", "url": "/content/kpmgpublic/kr/en/home/about/values-and-culture.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/content/kpmgpublic/kr/en/home/about.html", "label": "All About", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } } }' data-cell1='{ "type": "nav-list", "links":[ { "label": "Samjong KPMG Overview", "url": "/content/kpmgpublic/kr/en/home/about/overview.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Leadership", "url": "/kr/en/home/about/leadership.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Value and Corperate Culture", "url": "/content/kpmgpublic/kr/en/home/about/values-and-culture.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/content/kpmgpublic/kr/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": "Tomorrow’s experience, today.", "linkUrl": "/content/kpmgpublic/xx/en/home/campaigns/2018/06/tomorrows-experience-today-harnessing-a-customer-first-approach-in-a-changing-world.html", "description": "Find out what customers expect from their next experience and how you can deliver it.", "altText": "", "imgUrl": "/is/image/kpmg/green-glass-globe-in-hand", "internalLinkFlag": "false", "newTabAllow": "Open in new tab or window", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "false" }' data-cell3='{ "type": "card-link", "title": "Healthcare Review", "linkUrl": "/content/kpmgpublic/xx/en/home/campaigns/2018/05/healthcare-review.html", "description": "For leaders who want to think about the common challenges shaping the present and future of healthcare.", "altText": "", "imgUrl": "/is/image/kpmg/doctor-with-mobile-phone", "internalLinkFlag": "false", "newTabAllow": "Open in new tab or window", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "false" }'> </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": "Korea (EN)", "link": "/kr/en/home/services/advisory.html" }, { "selected": false, "countryLocale": "Korea (KO)", "link": "/kr/ko/home/services/advisory.html" } ], "global": { "selected": false, "link": "/xx/en/home.html", "countryLocale": "Global (EN)" } , "allCountries": { "link": "/kr/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": "Belarus ", "locale": "en", "link": "/by/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": "960005767508670564878878291156", "prefix_results": "200", "language": "en_us", "lang": "en_us", "service": "PREFIX", "TBDB": "disp_taxonomy", "template": "service.json", "FILTER": "ATN=kr" } }, "config": { "searchResultsPath": "/kr/en/home/misc/search.html", "typeaheadWait": "250", "placeholder": "Search" } }' data-query-params='{ "sesPrefixResultsLimit" :200, "commonModelId" : "97508671404166678130047", "localCountryModelId":"960005767508670564878878291156", "searchResultPath":"/kr/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="/content/kpmgpublic/kr/en/home.html"> <img class="" src="https://assets.kpmg.com/is/image/kpmg/kpmg-logo-1" alt="kpmg-home"> </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="/content/kpmgpublic/kr/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="/content/kpmgpublic/kr/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="/content/kpmgpublic/kr/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="/content/kpmgpublic/kr/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="/content/kpmgpublic/kr/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="/content/kpmgpublic/kr/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="/content/kpmgpublic/kr/en/home.html"> <img class="" src="https://assets.kpmg.com/is/image/kpmg/kpmg-logo-1" alt="kpmg-home"> </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-services-landing-r"> <div class="row visible-sm-block visible-md-block visible-lg-block"> <div class="col-md-12 bread-crumb-full"> <div class="inner-container"> <section class="module-breadcrumb component "> <ul id="breadCrumbNav"> <li><a href="/kr/en/home.html" data-title="Home">Home</a> <span>›</span> </li> <li><a href="/kr/en/home/services.html" data-title="Sevices">Sevices</a> <span>›</span> </li> <li class="currentPage">Advisory</li> </ul> </section> </div> </div> </div> <div class="row tmpl-row"> <div class="col-md-12 full-page-title" data-desktop-cell="1" data-mobile-cell="1"> <div class="inner-container"> <div class="col-md-12"> <section class="module-basicpagetitle component"> <div class="pagetitle-wrapper"> <h1 class="basic-title desktop-only">Advisory</h1> <h1 class="basic-title mobile-only">Advisory</h1> <div class="share-desktop"> <script type="text/javascript">var gigyaPageProperties={"shareUrl":"","shareSiteName":"KPMG","shareLanguage":"en_GLOBAL","shareImage":"","shareOperationMode":"simpleShare","shareEnabledProviders":"","shareTarget":"btnShare","twitterDefaultText":""};</script> <section class="module-share component self-contained clearfix" data-sharetitle="Advisory" data-sharedescription="Advisory works with the world’s leading organizations to create and protect..."> <button class="share-component" id="btnShare" data-title="Share"> <span class="icon-share"></span> <span class="component-link">Share</span> </button> </section> </div> <p class="basic-desc desktop-only">Advisory works with the world’s leading organizations to create and protect the sustainable value of their business.</p> <p class="basic-desc mobile-only">We provide professional advisory services that support sustainable growth and...</p> </div> </section> </div> </div> </div> </div> <div class="inner-container"> <div class="row"> <div class="col-md-12" data-desktop-cell="2" data-mobile-cell="2"> <section class="module-shortcarousel component self-contained" data-prevslidetext="Previous slide" data-nextslidetext="Next slide"> <div class="carousel has-slides"> <ul class="slides owl-carousel"> <a href="/kr/en/home/insights/2016/05/issue-monitor-_52----------1.html" title="Read more"> <li class="slide" data-slideno="0" title="Read more "> <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/kr-cloud-server-1:cq5dam.web.640.490" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/kr-cloud-server-1:cq5dam.web.1082.378" media="screen and (min-width: 641px) and (max-width: 9440px)">  <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/kr-cloud-server-1:cq5dam.web.1082.378" data-title="Read more" alt="Read more"> </picture> <div class="mobile-silver variant_1"> </div> <div class="caption-wrapper left variant_1"> <div class="caption"> <h2 class="slide-header mobile-only line-clamp line-clamp-2">Issue analysis regarding adoption of cloud</h2> <h2 class="slide-header desktop-only line-clamp line-clamp-2">Issue analysis regarding adoption of cloud</h2> <div class="shortcarousel-content"> <div class="short-carousel-description"> <p class="mobile-only variant_1 line-clamp line-clamp-3"> This report addresses the main issues regarding cloud adoption and benchmarks foreign cases to seek implementation strategies suitable for Korea.</p> <p class="desktop-only variant_1 line-clamp line-clamp-3"> This report addresses the main issues regarding cloud adoption and benchmarks foreign cases to seek implementation strategies suitable for Korea.</p> </div> </div> </div> </div> </li> </a> </ul> </div> </section> </div> </div> <div class="row"> <div class="row-same-height row-full-height"> <div class="col-md-3 col-md-height col-full-height col-top col-transparent" data-desktop-cell="3" data-mobile-cell="12"> <section class="module-subnavigation component clearfix"> <nav> <div class="col-md-12 bg-white subnavigation-accordianblock"> <h3 class="alt-secondary-head tertiary-trapezoid-bg image-title"><span>Sevices</span></h3> <div class="subnavigation-list-group-item first-list"> <div class="link-button-wrap"> <a href="/kr/en/home/services/advisory.html" id="sub-title" class="sub-title current-true">Advisory</a> <button class="icomoon pull-right icon-expand-open" id="main-sub" aria-label="Advisory" aria-expanded="true"></button> </div> </div> <ul class="subnavigation-list-group first-menu"> <li class="subnavigation-list-group-item"> <div class="link-button-wrap"> <a href="/kr/en/home/services/advisory/deal-advisory.html" class="subnavigation-link current-false">Deal Advisory</a> <button class="icomoon subnavigation-accordiantrigger pull-right icon-expand-closed" aria-label="Deal Advisory" aria-expanded="false"></button> </div> <div class="subnavigation-accordiancontainer"> <ul class="subnavigation-list-group subnavigation-level"> <li class="subnavigation-list-group-item"> <div class="link-button-wrap"> <a class="subnavigation-accordian_trigger current-false" href="/kr/en/home/services/advisory/deal-advisory/corporate-finance-and-deal.html"> Corporate Finance/Deal </a> </div> <div class="subnavigation-accordiancontainer-sublevels"> <ul class="subnavigation-list-group subnavigation-level"> </ul> </div> </li> <li class="subnavigation-list-group-item"> <div class="link-button-wrap"> <a class="subnavigation-accordian_trigger current-false" href="/kr/en/home/services/advisory/deal-advisory/corporate-finance-and-valuation.html"> Corporate Finance/Valuation </a> </div> <div class="subnavigation-accordiancontainer-sublevels"> <ul class="subnavigation-list-group subnavigation-level"> </ul> </div> </li> <li class="subnavigation-list-group-item"> <div class="link-button-wrap"> <a class="subnavigation-accordian_trigger current-false" href="/kr/en/home/services/advisory/deal-advisory/restructuring.html"> Restructuring </a> </div> <div class="subnavigation-accordiancontainer-sublevels"> <ul class="subnavigation-list-group subnavigation-level"> </ul> </div> </li> <li class="subnavigation-list-group-item"> <div class="link-button-wrap"> <a class="subnavigation-accordian_trigger current-false" href="/kr/en/home/services/advisory/deal-advisory/non-performing-loan.html"> Non Performing Loan (NPL) </a> </div> <div class="subnavigation-accordiancontainer-sublevels"> <ul class="subnavigation-list-group subnavigation-level"> </ul> </div> </li> <li class="subnavigation-list-group-item"> <div class="link-button-wrap"> <a class="subnavigation-accordian_trigger current-false" href="/kr/en/home/services/advisory/deal-advisory/real-estate.html"> Real Estate </a> </div> <div class="subnavigation-accordiancontainer-sublevels"> <ul class="subnavigation-list-group subnavigation-level"> </ul> </div> </li> <li class="subnavigation-list-group-item"> <div class="link-button-wrap"> <a class="subnavigation-accordian_trigger current-false" href="/kr/en/home/services/advisory/deal-advisory/transaction-services.html"> Transaction Services </a> </div> <div class="subnavigation-accordiancontainer-sublevels"> <ul class="subnavigation-list-group subnavigation-level"> </ul> </div> </li> <li class="subnavigation-list-group-item"> <div class="link-button-wrap"> <a class="subnavigation-accordian_trigger current-false" href="/kr/en/home/services/advisory/deal-advisory/investment-advisory.html"> Investment Advisory </a> </div> <div class="subnavigation-accordiancontainer-sublevels"> <ul class="subnavigation-list-group subnavigation-level"> </ul> </div> </li> </ul> </div> </li> <li class="subnavigation-list-group-item"> <div class="link-button-wrap"> <a href="/kr/en/home/services/advisory/management-consulting.html" class="subnavigation-link current-false">Management consulting</a> <button class="icomoon subnavigation-accordiantrigger pull-right icon-expand-closed" aria-label="Management consulting" aria-expanded="false"></button> </div> <div class="subnavigation-accordiancontainer"> <ul class="subnavigation-list-group subnavigation-level"> <li class="subnavigation-list-group-item"> <div class="link-button-wrap"> <a class="subnavigation-accordian_trigger current-false" href="/kr/en/home/services/advisory/management-consulting/financial-management-services.html"> Financial Management Services </a> </div> <div class="subnavigation-accordiancontainer-sublevels"> <ul class="subnavigation-list-group subnavigation-level"> </ul> </div> </li> <li class="subnavigation-list-group-item"> <div class="link-button-wrap"> <a class="subnavigation-accordian_trigger current-false" href="/kr/en/home/services/advisory/management-consulting/process-innovation-services.html"> Process Innovation Services </a> </div> <div class="subnavigation-accordiancontainer-sublevels"> <ul class="subnavigation-list-group subnavigation-level"> </ul> </div> </li> <li class="subnavigation-list-group-item"> <div class="link-button-wrap"> <a class="subnavigation-accordian_trigger current-false" href="/kr/en/home/services/advisory/management-consulting/erp.html"> ERP </a> </div> <div class="subnavigation-accordiancontainer-sublevels"> <ul class="subnavigation-list-group subnavigation-level"> </ul> </div> </li> <li class="subnavigation-list-group-item"> <div class="link-button-wrap"> <a class="subnavigation-accordian_trigger current-false" href="/kr/en/home/services/advisory/management-consulting/it-advisory-services-.html"> IT Advisory Services </a> </div> <div class="subnavigation-accordiancontainer-sublevels"> <ul class="subnavigation-list-group subnavigation-level"> </ul> </div> </li> <li class="subnavigation-list-group-item"> <div class="link-button-wrap"> <a class="subnavigation-accordian_trigger current-false" href="/kr/en/home/services/advisory/management-consulting/itc.html"> International trade </a> </div> <div class="subnavigation-accordiancontainer-sublevels"> <ul class="subnavigation-list-group subnavigation-level"> </ul> </div> </li> <li class="subnavigation-list-group-item"> <div class="link-button-wrap"> <a class="subnavigation-accordian_trigger current-false" href="/kr/en/home/services/advisory/management-consulting/digital-transformation.html"> Digital Transformation </a> </div> <div class="subnavigation-accordiancontainer-sublevels"> <ul class="subnavigation-list-group subnavigation-level"> </ul> </div> </li> <li class="subnavigation-list-group-item"> <div class="link-button-wrap"> <a class="subnavigation-accordian_trigger current-false" href="/kr/en/home/services/advisory/management-consulting/financial-management.html"> Financial management </a> </div> <div class="subnavigation-accordiancontainer-sublevels"> <ul class="subnavigation-list-group subnavigation-level"> </ul> </div> </li> <li class="subnavigation-list-group-item"> <div class="link-button-wrap"> <a class="subnavigation-accordian_trigger current-false" href="/kr/en/home/services/advisory/management-consulting/strategy-consulting-group.html"> Strategy Consulting Group </a> </div> <div class="subnavigation-accordiancontainer-sublevels"> <ul class="subnavigation-list-group subnavigation-level"> </ul> </div> </li> <li class="subnavigation-list-group-item"> <div class="link-button-wrap"> <a class="subnavigation-accordian_trigger current-false" href="/kr/en/home/services/advisory/management-consulting/kpmg-connected-enterprise.html"> KPMG Connected Enterprise </a> </div> <div class="subnavigation-accordiancontainer-sublevels"> <ul class="subnavigation-list-group subnavigation-level"> </ul> </div> </li> </ul> </div> </li> <li class="subnavigation-list-group-item"> <div class="link-button-wrap"> <a href="/kr/en/home/services/advisory/risk-consulting.html" class="subnavigation-link current-false">Risk consulting</a> <button class="icomoon subnavigation-accordiantrigger pull-right icon-expand-closed" aria-label="Risk consulting" aria-expanded="false"></button> </div> <div class="subnavigation-accordiancontainer"> <ul class="subnavigation-list-group subnavigation-level"> <li class="subnavigation-list-group-item"> <div class="link-button-wrap"> <a class="subnavigation-accordian_trigger current-false" href="/kr/en/home/services/advisory/risk-consulting/financial-risk-services.html"> Financial Risk Services </a> </div> <div class="subnavigation-accordiancontainer-sublevels"> <ul class="subnavigation-list-group subnavigation-level"> </ul> </div> </li> <li class="subnavigation-list-group-item"> <div class="link-button-wrap"> <a class="subnavigation-accordian_trigger current-false" href="/kr/en/home/services/advisory/risk-consulting/governance--risk---compliance-services.html"> Governance, Risk & Compliance Services </a> </div> <div class="subnavigation-accordiancontainer-sublevels"> <ul class="subnavigation-list-group subnavigation-level"> </ul> </div> </li> <li class="subnavigation-list-group-item"> <div class="link-button-wrap"> <a class="subnavigation-accordian_trigger current-false" href="/kr/en/home/services/advisory/risk-consulting/information-protection---business-resilience.html"> Information Protection & Business Resilience </a> </div> <div class="subnavigation-accordiancontainer-sublevels"> <ul class="subnavigation-list-group subnavigation-level"> </ul> </div> </li> <li class="subnavigation-list-group-item"> <div class="link-button-wrap"> <a class="subnavigation-accordian_trigger current-false" href="/kr/en/home/services/advisory/risk-consulting/internal-audit--risk-consulting--.html"> Internal audit & Risk Compliance Service </a> </div> <div class="subnavigation-accordiancontainer-sublevels"> <ul class="subnavigation-list-group subnavigation-level"> </ul> </div> </li> <li class="subnavigation-list-group-item"> <div class="link-button-wrap"> <a class="subnavigation-accordian_trigger current-false" href="/kr/en/home/services/advisory/risk-consulting/forensic1.html"> Forensic </a> </div> <div class="subnavigation-accordiancontainer-sublevels"> <ul class="subnavigation-list-group subnavigation-level"> </ul> </div> </li> </ul> </div> </li> </ul> </div> <div class="col-md-12 bg-white subnavigation-industblock"> <div class="link-nav-wrap"> <button aria-expanded="false" class="subnavigation-industriesexpand"> All Sevices <span class="icomoon pull-right icon-dots" id="allindustries"></span> </button> </div> <ul class="subNavigation-list-group" id="subnavigation-industrieslist"> <li class="subnavigation-list-group-item"> <a href="/kr/en/home/services/audit.html"> Audit and Assurance</a> </li> <li class="subnavigation-list-group-item"> <a href="/kr/en/home/services/tax.html"> Tax</a> </li> <li class="subnavigation-list-group-item"> <a href="/kr/en/home/services/advisory.html"> Advisory</a> </li> <li class="subnavigation-list-group-item"> <a href="/kr/en/home/services/special-service.html"> Special Service</a> </li> <li class="subnavigation-list-group-item"> <a href="/kr/en/home/services/aci.html"> ACI</a> </li> <li class="subnavigation-list-group-item"> <a href="/kr/en/home/services/eri.html"> ERI</a> </li> <li class="subnavigation-list-group-item"> <a href="/kr/en/home/services/actuaries.html"> Actuaries</a> </li> </ul> </div> </nav> </section> </div> <div class="col-md-9 col-md-height col-full-height col-top col-nested"> <div class="row-same-height row-full-height"> <div class="col-md-8 col-md-height col-full-height col-top" data-desktop-cell="4" data-mobile-cell="3"> <section class="module-bodytext component bg-white clearfix"> <div class="bodytext-data"> <p>The companies today face unprecedented challenges in the highly uncertain domestic and global market conditions. To achieve sustainable growth in such an environment, the companies must not only precisely identify the current status, problems and corresponding solutions but also holistically devise new strategies for the great leap forward.</p> <p>In response to such client needs, Samjong KPMG Consulting division globally operates professional teams for each service and helps clients create company value.</p> <p style="margin-left: 40px;"> </p> <ul> <li>Deal Advisory </li> </ul> <p>Samjong KPMG’s Deal Advisory provides unmatched, best-in-industry financial advisory services based on accumulation of our diverse experience. We work intimately with our clients to create value and achieve business success.</p> <p> </p> <ul> <li>Management Consulting</li> </ul> <p>Samjong KPMG’s Management Consulting Team leverages the global KPMG network and database for professional service to enable success and sustainable growth of clients.</p> <p>Business areas: Strategy, Process Innovation, IT service, Digital Transformation, Smart Factory and Data Analytics. </p> <p> </p> <ul> <li>Risk Consulting</li> </ul> <p>Samjong KPMG Risk Consulting Team supports client companies grow by implementing enterprise risk management systems.</p> <p>Business areas: Financial Risk Management, Internal Control, Anti-Money Laundering, Data Privacy Protection and Cyber Security, Internal Audit and forensics.</p> <p> </p> <ul> <li>Business Consulting Service</li> </ul> <p>integrated services of Strategy, HR, Innovation, Healthcare, CCS services for large conglomerates, mid-sized enterprises, public institutions and major Healthcare Industry.<br></p> </div> </section> </div> <div class="col-md-4 col-md-height col-full-height col-top" data-desktop-cell="5" data-mobile-cell="4"> <section class="module-connectandrfp component clearfix"> <h3 class="primary-head"> Connect with us </h3> <ul class="list-group"> <li class="list-group-item"> <a class="connectandrfp-connect-custom-padding" href="/kr/en/home/about/offices.html" data-title="Find office locations"> Find office locations </a> <span class="visually-hidden">kpmg.findOfficeLocations</span> </li> <li class="list-group-item contact-modal db-form"> <button id="contact-form-modal" class="email-data-link connectandrfp-connect-custom-padding btn-modal" data-modal-url="/etc/partials/kpmgpublic/contact-form/contact-form.html" data-bs-toggle="modal" data-bs-target="#kpmgModal" data-bs-backdrop="static" data-bs-keyboard="false" data-bs-remote="/kr/en/home/misc/contact-form.html" data-title="Email us"> Email us </button> <span class="visually-hidden">kpmg.emailUs</span> </li> <li class="list-group-item"> <a class="connectandrfp-connect-custom-padding" href="/content/kpmgpublic/xx/en/home/social" data-title="Social media @ KPMG"> Social media @ KPMG </a> <span class="visually-hidden">kpmg.socialMedia</span> </li> <li class="list-group-item"> <button class="rfp-modal component-data-link btn-modal" data-bs-remote="/kr/en/home/services/rfp-form.html" data-title="Submit"> Request for proposal </button> </li> </ul> </section> </div> </div> <div class="row-same-height row-full-height"> <div class="col-md-4 col-md-height col-full-height col-top" data-desktop-cell="6" data-mobile-cell="7">  <div class="parsys-row clearfix"> <section class="module-promotionala component component-trackable" data-article="false"> <div class="bg-white "> <div class="promotionala-relative"> <a title="Management consulting" href="/kr/en/home/services/advisory/management-consulting.html"> <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/data-word-in-form-of-stacked-blocks:cq5dam.web.512.341" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/data-word-in-form-of-stacked-blocks:cq5dam.web.512.341" media="screen and (min-width: 641px) and (max-width: 9440px)">  <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/data-word-in-form-of-stacked-blocks:cq5dam.web.512.341" alt="data-text-wood-cubes"> </picture> <h3 class="tertiary-head line-clamp line-clamp-3"> Management consulting</h3> <p class="tertiary-desc line-clamp line-clamp-5"> Samjong KPMG’s Management Consulting Team leverages its abundant professional experience and the KPMG global network to provide the best professional service.</p> </a> </div> </div> <div> </div> </section> </div> </div> <div class="col-md-8 col-md-height col-full-height col-top" data-desktop-cell="7" data-mobile-cell="5"> <section class="module-promotionale component component-trackable" personalize="true" no-of-results-required="1" data-article="false" hidden="true"> <div class="clearfix "> <div class="promotionale-container"> <div class="promo-content"> <a data-title="Deal advisory" href="/kr/en/home/services/advisory/deal-advisory.html"> <div class="promotionale-imgcont"> <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/tr-deal-advisory-ma-tax-services:cq5dam.web.512.341" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/tr-deal-advisory-ma-tax-services:cq5dam.web.512.341" media="screen and (min-width: 641px) and (max-width: 9440px)">  <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/tr-deal-advisory-ma-tax-services:cq5dam.web.512.341" alt="hand"> </picture> <div class="promotionale-rectangle visible-lg-promoE"></div> </div> <h2 class="title visible-lg-promoE ">Deal advisory</h2> <h2 class="title visible-sm-promoE">Deal advisory</h2> <p class="promotional-content">The finance organization of the future needs to become a provider of intelligence...</p> </a> </div> </div> </div> </section> </div> </div> <div class="row-same-height row-full-height"> <div class="col-md-8 col-md-height col-full-height col-top" data-desktop-cell="8" data-mobile-cell="6">  <div class="parsys-row clearfix"> <section class="module-promotionale component component-trackable" data-article="false"> <div class="clearfix "> <div class="promotionale-container"> <div class="promo-content"> <a data-title="Business Consulting Services" href="/content/kpmgpublic/kr/en/home/services/advisory/business-consulting-services"> <div class="promotionale-imgcont"> <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/global-pulse-survey-aci-1500x1000:cq5dam.web.512.341" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/global-pulse-survey-aci-1500x1000:cq5dam.web.512.341" media="screen and (min-width: 641px) and (max-width: 9440px)">  <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/global-pulse-survey-aci-1500x1000:cq5dam.web.512.341" alt="global-pulse-survey"> </picture> <div class="promotionale-rectangle visible-lg-promoE"></div> </div> <h2 class="title visible-lg-promoE ">Business Consulting Services</h2> <h2 class="title visible-sm-promoE">Business Consulting Services</h2> <p class="promotional-content">Through its accumulated experience and Global Network, Samjong KPMG supports its member firms’ clients create new value.</p> </a> </div> </div> </div> </section> </div> </div> <div class="col-md-4 col-md-height col-full-height col-top" data-desktop-cell="9" data-mobile-cell="8"> <section class="module-promotionala component component-trackable" personalize="true" no-of-results-required="1" data-article="false" hidden="true"> <div class="bg-white "> <div class="promotionala-relative"> <a title="Risk consulting" href="/kr/en/home/services/advisory/risk-consulting.html"> <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/lu-en-strategy-deal-advisory:cq5dam.web.512.341" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/lu-en-strategy-deal-advisory:cq5dam.web.512.341" media="screen and (min-width: 641px) and (max-width: 9440px)">  <img class="img-responsive decorative-img" src="https://assets.kpmg.com/is/image/kpmg/lu-en-strategy-deal-advisory:cq5dam.web.512.341" alt="strategy-advisory"> </picture> <h3 class="tertiary-head line-clamp line-clamp-3"> Risk consulting</h3> <p class="tertiary-desc line-clamp line-clamp-5"> With growing uncertainty in the business environment, the importance of risk management is increasing as well. Samjong KPMG’s Risk Consulting Team...</p> </a> </div> </div> <div> </div> </section> </div> </div> <div class="row-same-height row-full-height"> <div class="col-md-4 col-md-height col-full-height col-top" data-desktop-cell="10" data-mobile-cell="9"> </div> <div class="col-md-4 col-md-height col-full-height col-top" data-desktop-cell="11" data-mobile-cell="10"> </div> <div class="col-md-4 col-md-height col-full-height col-top" data-desktop-cell="12" data-mobile-cell="11"> </div> </div> <div class="row"> <div class="col-md-12" data-desktop-cell="15" data-mobile-cell="15"> </div> </div> </div> </div> </div> </div> </section> </div> <script type="text/javascript">var privacyJSON={"options":[{"buttonText":{"en":"Close"},"checkbox":true,"value":"unchecked","distinctPrivacyPolicy":"3","label":{"en":"I agree"}}],"countries":[{"country":"kr","languages":["en"],"active":true,"cookieVersion":3,"option":1,"links":[{"text":"KPMG's online privacy statement","anchor":"/kr/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="kr:en:home:services:advisory";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:"11/01/2030",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:"kr",pageTitle:document.title,server:"kpmg.com",pageType:robot},category:{primaryCategory:"home",subCategory1:"services",subCategory2:"advisory",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 src="//assets.adobedtm.com/c5009cf2993d2402c89c2ae42e47f61897f82891/satelliteLib-8a974e2324210e133a0919e634748a6d88ed3ccc.js"></script> <div class="global-footer"> <script type="text/javascript">var privacyJSON={"options":[{"buttonText":{"en":"Close"},"checkbox":true,"value":"unchecked","distinctPrivacyPolicy":"3","label":{"en":"I agree"}}],"countries":[{"country":"kr","languages":["en"],"active":true,"cookieVersion":3,"option":1,"links":[{"text":"KPMG's online privacy statement","anchor":"/kr/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="/content/kpmgpublic/kr/en/home/misc/legal.html"> Legal </a> </li> <li class="footer-padding"> <a href="/content/kpmgpublic/kr/en/home/misc/privacy.html"> Privacy </a> </li> <li> <a href="/content/kpmgpublic/kr/en/home/misc/accessibility.html"> Accessibility </a> </li> <li class="footer-padding"> <a href="/content/kpmgpublic/kr/en/home/misc/sitemap.html"> Sitemap </a> </li> <li> <a href="/content/kpmgpublic/kr/en/home/misc/help.html"> Help </a> </li> <li> <a href="/content/kpmgpublic/kr/en/home/misc/glossary.html"> Glossary </a> </li> <li class="footer-padding"> <a href="/content/kpmgpublic/kr/en/home/events.html"> Events </a> </li> </ul> <ul class="links mobile-only"> <li> <a href="/content/kpmgpublic/kr/en/home/misc/legal.html"> Legal </a> </li> <li> <a href="/content/kpmgpublic/kr/en/home/misc/privacy.html"> Privacy </a> </li> <li> <a href="/content/kpmgpublic/kr/en/home/misc/accessibility.html"> Accessibility </a> </li> <li> <a href="/content/kpmgpublic/kr/en/home/misc/sitemap.html"> Sitemap </a> </li> <li> <a href="/content/kpmgpublic/kr/en/home/misc/help.html"> Help </a> </li> <li class=""> <a href="/content/kpmgpublic/kr/en/home/misc/glossary.html"> Glossary </a> </li> <li class=""> <a href="/content/kpmgpublic/kr/en/home/events.html"> Events </a> </li> <li> <a href="/content/kpmgpublic/kr/en/home/misc/Contact.html"> Contact </a> </li> <li> <a href="/kr/en/home/about/offices.html"> Locations </a> </li> <li> <a href="/content/kpmgpublic/kr/en/home/media.html"> Media </a> </li> <li> <a href="/kr/en/home/insights/2021/11/newsletter-channel.html"> Newsletter, Channel </a> </li> <li> <a href="/kr/en/home/insights/2021/04/tax-newsletter.html"> Tax Newsletter </a> </li> <li> <a href="/content/kpmgpublic/kr/en/home/alumni.html"> Alumni </a> </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/samjong-kpmg/" 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.youtube.com/c/kpmgkorea" 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://twitter.com/kpmg" rel="noopener noreferrer" target="_blank" data-title="twitter"> <span class="icon-twitter icon-rounded-twitter"></span> <span class="sr-only">twitter. Opens in a new window</span> </a> </li> <li> <a href="https://www.facebook.com/KPMG" 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> </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="/content/kpmgpublic/kr/en/home/misc/Contact.html"> Contact </a> </li> <li class="org-submenu"> <a href="/kr/en/home/about/offices.html"> Locations </a> </li> </ul> </div> <div class="col-md-4"> <ul> <li class="org-header"> <a href="/content/kpmgpublic/kr/en/home/media.html"> Media </a> </li> <li class="org-submenu"> <a href="/kr/en/home/insights/2021/11/newsletter-channel.html"> Newsletter, Channel </a> </li> <li class="org-submenu"> <a href="/kr/en/home/insights/2021/04/tax-newsletter.html"> Tax Newsletter </a> </li> </ul> </div> <div class="col-md-4"> <ul> <li class="org-header"> <a href="/content/kpmgpublic/kr/en/home/alumni.html"> Alumni </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="/kr/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>© 2025 KPMG Samjong Accounting Corp., a Korea Limited Liability 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> </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>.<br/> </p> </body></html> </div> </div> </footer> </div> </div> <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.1e687ad3c17022943a95.js"},"":{"html":"/etc/scripts/index.html"},"privacypreferences":{"js":"/etc/scripts/privacypreferences.74688767d44491d0330c.js"},"stickybar":{"js":"/etc/scripts/stickybar.e81a4d18fd103babc06e.js"},"contacttabsaccordion":{"js":"/etc/scripts/contacttabsaccordion.725962fe301df5cdaada.js"},"genericcontactform":{"js":"/etc/scripts/genericcontactform.409fbb7a8c6a67019345.js"},"kpmgtoppicks":{"js":"/etc/scripts/kpmgtoppicks.378ba5fbeb69ecd0129f.js"},"librarylistmanagement":{"js":"/etc/scripts/librarylistmanagement.85746a288321a8529e49.js"},"dashboardbanner":{"js":"/etc/scripts/dashboardbanner.b5f3429d131c7e4e2183.js"},"fgeformbuilder":{"js":"/etc/scripts/fgeformbuilder.5ef18bd9c72d76e6c689.js"},"vendor":{"js":"/etc/scripts/vendor.d7f6aeef0146e51696b6.js"},"rfpformsubmit":{"js":"/etc/scripts/rfpformsubmit.98646a4c331200b29a8c.js"},"touchblogauthorlist":{"js":"/etc/scripts/touchblogauthorlist.d397a043296a2c4837e3.js"},"dashboardarticle":{"js":"/etc/scripts/dashboardarticle.9aa153de19b60f88fc22.js"},"partnerlocator":{"js":"/etc/scripts/partnerlocator.cdcb7514099d6a626738.js"},"searchresults":{"js":"/etc/scripts/searchresults.01033d8a8d82beb0545e.js"},"fgecta":{"js":"/etc/scripts/fgecta.392cb426323d60f7837b.js"},"profile":{"js":"/etc/scripts/profile.00ca10d89f1df979fdb1.js"},"runtime":{"js":"/etc/scripts/runtime.55a5f70aa307043b899d.js"},"logictreeintereststags":{"js":"/etc/scripts/logictreeintereststags.0f47c85e52f8afd45369.js"},"touchsupportingcontent":{"js":"/etc/scripts/touchsupportingcontent.03390c94bc49df2619ae.js"},"communicationpreferences":{"js":"/etc/scripts/communicationpreferences.29216b11773a7b088772.js"},"librarylist":{"js":"/etc/scripts/librarylist.dbc04c2462204b05d60c.js"},"peoplecontactpopup":{"js":"/etc/scripts/peoplecontactpopup.d6fa4a6e575319b033b5.js"},"widedashboardarticle":{"js":"/etc/scripts/widedashboardarticle.9c51947be525eae9bd38.js"},"kpmggatedcontentarticles":{"js":"/etc/scripts/kpmggatedcontentarticles.a1b43ee8d0a29266cb71.js"},"relatedcontent":{"js":"/etc/scripts/relatedcontent.9067167cb1a10b7acae1.js"},"articlequery":{"js":"/etc/scripts/articlequery.5aff677d3a913c831477.js"},"oppmodal":{"js":"/etc/scripts/oppmodal.b2bfb7d1d118150692af.js"},"touchpopularposts":{"js":"/etc/scripts/touchpopularposts.febe113b08b2e56ce9cd.js"},"touchrecentposts":{"js":"/etc/scripts/touchrecentposts.cc76962fbd12484085cb.js"},"trendinglistnew":{"js":"/etc/scripts/trendinglistnew.89259adf9e1ba1825b5b.js"},"kpmgdashboardarticles":{"js":"/etc/scripts/kpmgdashboardarticles.de79b1e7a58b647fad9d.js"},"interests":{"js":"/etc/scripts/interests.41d094b97c4b59d7029f.js"},"dynamicsubnavigation":{"js":"/etc/scripts/dynamicsubnavigation.101665f9852b6f7a0261.js"},"touchrelatedpost":{"js":"/etc/scripts/touchrelatedpost.3213038ac284e1c59721.js"},"resultlistingb":{"js":"/etc/scripts/resultlistingb.ffee3a88231f8f37b8f3.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_GLOBAL","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/pages/tmpl-services-landing-r.min-f1dd7a.js'],function(){});}</script> <script src="https://scripts.demandbase.com/adobeanalytics/pZy5a2F8.min.js"></script> <script 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

Advisory - KPMG Korea