CINXE.COM

<!DOCTYPE html> <html lang="en"> <head> <script defer="defer" type="text/javascript" src="https://rum.hlx.page/.rum/@adobe/helix-rum-js@%5E2/dist/rum-standalone.js" data-routing="program=81902,environment=706305,tier=publish"></script> <script src="https://cdn.cookielaw.org/scripttemplates/otSDKStub.js" type="text/javascript" charset="UTF-8" data-domain-script="05cc1c98-9a90-453d-b31c-5db16f3c0bc8"></script> <script type="text/javascript"> function OptanonWrapper() { } </script>  <script> (function (w, d, s, l, i) { w[l] = w[l] || []; w[l].push({ "gtm.start": new Date().getTime(), event: "gtm.js" }); var f = d.getElementsByTagName(s)[0], j = d.createElement(s), dl = l != "dataLayer" ? "&l=" + l : ""; j.async = true; j.src = "https://www.googletagmanager.com/gtm.js?id=" + i + dl; f.parentNode.insertBefore(j, f); })(window, document, "script", "dataLayer", "GTM\u002DKMRPZWG"); </script>  <meta charset="UTF-8"/> <title>The power of transparency</title> <meta name="description" content="Helping an energy delivery company transform its rate-case function for the demands of a robust capital investment"/> <link rel="alternate" hreflang="en-us" href="https://kpmg.com/us/en/how-we-work/client-stories/power-of-transparency.html"/> <link rel="alternate" hreflang="x-default" href="https://kpmg.com/us/en/how-we-work/client-stories/power-of-transparency.html"/> <meta name="template" content="client-story-template"/> <meta name="viewport" content="width=device-width, initial-scale=1"/> <meta name="keywords" content="Client story| Energy| Risk| Regulation| and Compliance"/> <meta name="domain" content="kpmg"/> <meta name="publishDate" content="September 05, 2024"/> <meta name="lastModified" content="20240905"/> <meta name="sortDate" content="2024-09-05T13:10:00.000+0000"/> <meta prefix="og: https://ogp.me/ns#" property="og:site_name" name="site_name" content="KPMG"/> <meta prefix="og: https://ogp.me/ns#" property="og:url" name="url" content="https://kpmg.com/us/en/how-we-work/client-stories/power-of-transparency.html"/> <meta prefix="og: https://ogp.me/ns#" property="og:type" name="type" content="website"/> <meta prefix="og: https://ogp.me/ns#" property="og:title" name="title" content="The power of transparency"/> <meta prefix="og: https://ogp.me/ns#" property="og:description" name="description" content="Helping an energy delivery company transform its rate-case function for the demands of a robust capital investment"/> <meta prefix="og: https://ogp.me/ns#" property="og:image" name="image" content="https://kpmg.com/kpmg-us/content/dam/kpmg/client-story-hero/2024/pole-man-working-sky-climb.jpg"/> <meta name="twitter:card" content="summary_large_image"/> <meta name="twitter:image" content="https://kpmg.com/kpmg-us/content/dam/kpmg/client-story-hero/2024/pole-man-working-sky-climb.jpg"/> <meta name="cardTitle" content="The power of transparency"/> <meta name="cardDescription" content="Helping an energy delivery company transform its rate-case function for the demands of a robust capital investment"/> <meta name="cardImage" content="https://kpmg.com/kpmg-us/content/dam/kpmg/client-story-hero/2024/pole-man-working-sky-climb.jpg"/> <meta name="icon" content="client-story-icon"/> <meta name="ctaLabel" content="Read more"/> <meta name="dateTime" content="20240905"/> <meta name="displayDate" content="September 05, 2024"/> <meta name="tags" content="Client story|Energy|Risk, Regulation, and Compliance"/> <meta name="allTags" content="Advisory|Client story|Energy|Risk, Regulation, and Compliance|Energy"/> <meta name="lineOfBusiness" content="Advisory"/> <meta name="category" content="Client Story"/> <meta name="topics" content="Risk, Regulation, and Compliance"/> <meta name="industries" content="Energy"/> <meta name="contentTypes" content="Client story"/> <meta name="marketingTactic" content="C-9999999"/> <meta name="marketingTheme" content="Non-Thematic"/> <meta name="marketingCampaign" content="-"/> <meta name="marketingSubCampaign" content="-"/>  <link rel="icon" href="/kpmg-us/etc.clientlibs/kpmg/clientlibs/clientlib-site/resources/images/icons/favicons/favicon.ico"/> <link rel="shortcut icon" href="/kpmg-us/etc.clientlibs/kpmg/clientlibs/clientlib-site/resources/images/icons/favicons/favicon.ico"/> <link rel="canonical" href="https://kpmg.com/us/en/how-we-work/client-stories/power-of-transparency.html"/>  <script src="https://www.google.com/recaptcha/api.js?render=6LcwWqIcAAAAAN49UFgtPmTJTHGw8N_gASYxXhDk"></script> <link rel="stylesheet" href="/kpmg-us/etc.clientlibs/kpmg/clientlibs/clientlib-base.lc-70267407c54bfd3d524dbb8e5bf56862-lc.min.css" type="text/css"> <script src="/kpmg-us/etc.clientlibs/kpmg/clientlibs/clientlib-dependencies.lc-d41d8cd98f00b204e9800998ecf8427e-lc.min.js"></script> <link rel="stylesheet" href="/kpmg-us/etc.clientlibs/kpmg/clientlibs/clientlib-dependencies.lc-d41d8cd98f00b204e9800998ecf8427e-lc.min.css" type="text/css"> <link rel="stylesheet" href="/kpmg-us/etc.clientlibs/kpmg/clientlibs/clientlib-site.lc-64bcbe4f815173359d0f5aa9e5879440-lc.min.css" type="text/css"> <script src="/kpmg-us/etc.clientlibs/kpmg/clientlibs/clientlib-site/resources/js/powerbi.min.js"></script> </head> <body class="page basicpage" id="page-50027b90ac" data-cmp-data-layer-enabled> <script> window.adobeDataLayer = window.adobeDataLayer || []; adobeDataLayer.push({ page: JSON.parse("{\x22page\u002D50027b90ac\x22:{\x22@type\x22:\x22kpmg\/components\/page\x22,\x22repo:modifyDate\x22:\x222024\u002D09\u002D05T10:47:19Z\x22,\x22dc:title\x22:\x22The power of transparency\x22,\x22dc:description\x22:\x22Helping an energy delivery company transform its rate\u002Dcase function for the demands of a robust capital investment\x22,\x22xdm:template\x22:\x22\/conf\/kpmg\/settings\/wcm\/templates\/client\u002Dstory\u002Dtemplate\x22,\x22xdm:language\x22:\x22en\x22,\x22xdm:tags\x22:[\x22Client story\x22,\x22Energy\x22,\x22Risk, Regulation, and Compliance\x22],\x22repo:path\x22:\x22\/content\/kpmg\/us\/en\/how\u002Dwe\u002Dwork\/client\u002Dstories\/power\u002Dof\u002Dtransparency.html\x22}}"), event: "cmp:show", eventInfo: { path: 'page.page\u002D50027b90ac', }, }); </script> <noscript><iframe title="Google Tag Manager" src="https://www.googletagmanager.com/ns.html?id=GTM\u002DKMRPZWG" height="0" width="0" style="display: none; visibility: hidden"></iframe></noscript> <div class="root container responsivegrid"> <div id="container-31d2809dec" class="cmp-container"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <header class="experiencefragment aem-GridColumn aem-GridColumn--default--12"> <div id="experiencefragment-b8d36c010e" class="cmp-experiencefragment cmp-experiencefragment--header"> <div id="container-7732a34934" class="cmp-container"> <div class="header container responsivegrid"> <div class="cmp-header"> <div class="cmp-header__bar"> <div class="cmp-header__logo"> <a class="cmp-header__logo-link" href="/us/en.html" aria-label="Logo"> <svg width="173" height="68" viewBox="0 0 173 68" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M133.967 0.384766V33.9082L133.531 34.2615L133.096 34.6147L132.679 34.9856L132.28 35.3565L131.899 35.7275L131.518 36.116L131.155 36.5046L130.792 36.8932V0.384766H92.6438V30.9056H89.4874V0.384766H51.339V30.9586H48.1826V0.384766H10.0342V35.2329L0.292969 66.8311H8.85506L13.1542 52.8424H14.3878L21.4986 66.8311H31.8385L24.9452 52.8424H40.5819L36.2465 66.8311H45.5886L49.8696 52.8778H51.9376V52.8424H54.8763H55.1121H72.7623L68.6264 66.7958H78.0592L82.0681 52.8424H86.3129L86.4217 66.7958H94.3307L103.419 52.8424H109.369L106.285 66.7958H115.573L118.602 52.8424H123.971L123.935 53.6372L123.954 54.4496L123.991 55.2268L124.063 56.0039L124.118 56.3748L124.172 56.7458L124.244 57.1167L124.317 57.4876L124.408 57.8585L124.498 58.2118L124.607 58.565L124.716 58.9183L124.843 59.2715L124.97 59.6071L125.115 59.9427L125.26 60.2606L125.423 60.5962L125.587 60.9141L125.768 61.2144L125.95 61.5323L126.149 61.8326L126.367 62.1152L126.585 62.4154L126.821 62.6804L127.056 62.963L127.292 63.2279L127.564 63.4929L127.836 63.7401L128.181 64.0227L128.526 64.3053L128.888 64.5703L129.269 64.8175L129.65 65.0648L130.031 65.2944L130.43 65.4886L130.848 65.7006L131.247 65.8772L131.664 66.0538L132.081 66.2128L132.516 66.3718L132.952 66.5132L133.387 66.6368L133.823 66.7604L134.258 66.8664L135.129 67.0606L136.018 67.202L136.888 67.3256L137.759 67.4316L138.612 67.5022L139.446 67.5376L140.262 67.573H141.042L142.094 67.5562L143.147 67.5395L144.217 67.4865L145.287 67.4335L146.357 67.3451L147.428 67.2567L148.498 67.1507L149.568 67.0271L150.656 66.8857L151.745 66.7267L152.833 66.5501L153.922 66.3735L155.01 66.1793L156.098 65.9673L157.187 65.7554L158.293 65.5081L161.522 52.8441H172.116V0.3864H133.968L133.967 0.384766ZM13.5715 51.5354L13.6258 51.3412L13.7529 51.5354H13.5715ZM46.804 32.7425L46.2598 34.5264L41.1806 50.9526L40.981 51.5354H24.2922L23.0042 48.8507L40.981 30.9586H29.4258L15.3673 45.7068L19.9204 30.9586H11.3946V1.70947H46.8039V32.7425H46.804ZM56.654 46.6252L56.3819 46.642L56.1279 46.6587L55.8558 46.6755H55.5656H55.1847H54.8581L54.5497 46.6923H54.2595L51.992 46.6755L53.0441 42.8957L53.5339 41.0235L54.7311 36.6255H55.1121H55.5112L55.8921 36.6088H56.2549H58.0145L59.0848 36.6255L60.0643 36.6609L60.4997 36.6777L60.9169 36.7131L61.316 36.7661L61.6788 36.8191L62.0053 36.8721L62.3137 36.9605L62.6039 37.0489L62.8579 37.1549L63.0755 37.2609L63.2751 37.4023L63.4566 37.5437L63.6016 37.7204L63.6922 37.8618L63.7647 38.0032L63.8372 38.1622L63.8916 38.3388L63.9279 38.533L63.9471 38.7272V38.9391V39.1687L63.9279 39.416L63.9108 39.6633L63.8564 39.9459L63.8021 40.2285L63.6387 40.829L63.4391 41.5002L63.2395 42.0654L63.0218 42.6129L62.786 43.1251L62.5321 43.602L62.405 43.814L62.2779 44.0259L62.1327 44.2379L61.9693 44.432L61.806 44.6262L61.6426 44.8029L61.4612 44.9795L61.2797 45.1385L61.0801 45.2799L60.8805 45.4389L60.6628 45.5625L60.427 45.7039L60.1912 45.8275L59.9372 45.9335L59.6833 46.0395L59.4112 46.1279L59.1209 46.2339L58.8125 46.3045L58.486 46.3751L58.1595 46.4457L57.7967 46.4987L57.4339 46.5517L57.053 46.5871L56.6539 46.6225L56.654 46.6252ZM82.4491 51.5354L86.1678 38.6418L86.313 51.5354H82.4492H82.4491ZM88.1088 30.9056H79.2564L73.1614 51.5354H63.7649L64.2002 51.3588L64.6356 51.1822L65.0528 51.0056L65.47 50.8114L65.8691 50.6172L66.25 50.3876L66.631 50.1756L66.9938 49.946L67.3566 49.6988L67.7012 49.4515L68.0278 49.2042L68.3543 48.9216L68.6627 48.6567L68.9529 48.3564L69.2432 48.0738L69.5153 47.7559L69.7874 47.4556L70.0413 47.12L70.2771 46.8021L70.513 46.4488L70.7306 46.0956L70.9302 45.7424L71.1298 45.3714L71.3113 44.9829L71.4928 44.5943L71.6561 44.2057L71.8011 43.7995L71.9463 43.3756L72.0551 42.9517L72.1822 42.5278L72.2728 42.0685L72.3634 41.627L72.4905 40.9205L72.5993 40.2493L72.6718 39.6135L72.7262 39.0129L72.7454 38.4124L72.7262 37.8649L72.7091 37.3173L72.6366 36.8051L72.5641 36.3282L72.437 35.8513L72.3099 35.4098L72.1284 34.9859L71.9288 34.5796L71.7112 34.1734L71.4572 33.8025L71.167 33.4492L70.9311 33.202L70.6953 32.9547L70.4414 32.7427L70.1693 32.5485L69.879 32.3543L69.5888 32.1777L69.2804 32.0187L68.972 31.8773L68.6455 31.7359L68.319 31.6299L67.9743 31.5239L67.6297 31.4179L67.2669 31.3295L66.9041 31.2589L66.5413 31.1883L66.1603 31.1353L65.3803 31.0293L64.6003 30.9763L63.8021 30.9233L62.9858 30.9065H61.3532H59.7388H59.2308H58.3238H57.1992H55.9475H54.7321H53.6981H52.9725H52.7004V1.71041H88.1097V30.9065L88.1088 30.9056ZM109.623 51.5354H104.308L112.362 39.1716L109.623 51.5354ZM129.414 31.4884L129.394 38.6418L128.941 39.26L128.524 39.8958L128.106 40.5317L127.726 41.1675L127.363 41.8034L127 42.4569L126.692 43.0927L126.383 43.7286L126.093 44.3468L125.839 44.9826L125.585 45.6008L125.367 46.2013L125.168 46.8018L124.986 47.3847L124.823 47.9499L124.678 48.5151L124.587 48.886L124.496 49.2746L124.406 49.6455L124.333 50.0341L124.261 50.405L124.206 50.7759L124.152 51.1468L124.116 51.5354H118.91L123.354 30.9586L108.37 30.9418L94.9648 51.5363H93.9852V1.71037H129.413V31.4893L129.414 31.4884ZM149.839 59.9604L149.095 60.084L148.334 60.19L147.572 60.296L146.828 60.3844L146.084 60.455L145.34 60.508L144.615 60.5434H143.889H143.418L142.946 60.5267L142.493 60.4913L142.039 60.4383L141.604 60.3677L141.186 60.2971L140.769 60.2087L140.37 60.1027L139.989 59.9791L139.608 59.8555L139.245 59.6965L138.901 59.5375L138.556 59.3433L138.23 59.1491L137.921 58.9371L137.631 58.7252L137.341 58.4779L137.087 58.2129L136.833 57.948L136.597 57.6477L136.379 57.3475L136.18 57.0119L135.998 56.6763L135.817 56.3231L135.672 55.9522L135.544 55.5459L135.436 55.1397L135.327 54.7158L135.254 54.2742L135.2 53.815L135.164 53.3381L135.145 52.8435H151.652L149.838 59.9615L149.839 59.9604ZM170.773 51.5354H161.848L163.317 45.7774H145.431L143.962 51.5354H135.309V50.352L135.418 49.8575L135.508 49.3629L135.617 48.833L135.726 48.3032L135.889 47.7203L136.053 47.1375L136.234 46.5546L136.434 45.9894L136.651 45.4242L136.887 44.859L137.141 44.3114L137.395 43.7639L137.685 43.2164L137.976 42.7042L138.284 42.1743L138.629 41.6797L138.973 41.1852L139.318 40.7083L139.699 40.2491L140.098 39.8075L140.515 39.3836L140.932 38.995L141.386 38.6065L141.839 38.2355L142.311 37.8999L142.819 37.582L143.327 37.2994L143.853 37.0345L144.397 36.7872L144.96 36.5753L145.54 36.3987L146.139 36.2573L146.755 36.1337L147.39 36.0452L148.043 35.9923L148.715 35.9755L149.241 35.9923L149.767 36.0277L150.293 36.0983L150.801 36.2043L151.055 36.2749L151.29 36.3455L151.526 36.4161L151.744 36.5221L151.962 36.6105L152.179 36.7341L152.379 36.8577L152.578 36.9813L152.76 37.1403L152.941 37.2993L153.105 37.4583L153.268 37.6525L153.413 37.8291L153.54 38.041L153.649 38.2706L153.758 38.5002L153.849 38.7475L153.921 39.0125L153.975 39.2774L154.03 39.5777L154.049 39.8779V40.1959V40.5314L154.013 40.8847H164.679L164.842 40.1605L164.988 39.3304L165.06 38.8888L165.096 38.4119L165.133 37.935V37.4405L165.116 36.9283L165.061 36.3984L165.007 36.1511L164.971 35.8862L164.898 35.6213L164.826 35.3563L164.735 35.0737L164.644 34.8088L164.536 34.5438L164.408 34.2789L164.281 34.014L164.118 33.749L163.955 33.4841L163.773 33.2191L163.555 32.9366L163.32 32.6716L163.084 32.4067L162.83 32.1594L162.558 31.9121L162.268 31.6825L161.977 31.4706L161.669 31.2586L161.342 31.0467L161.016 30.8701L160.671 30.6935L160.308 30.5169L159.946 30.3579L159.565 30.1989L159.166 30.0574L158.767 29.916L158.367 29.7924L157.932 29.6864L157.515 29.5804L157.061 29.4744L156.608 29.386L156.154 29.2976L155.683 29.227L155.193 29.174L154.195 29.068L153.179 28.9796L152.109 28.9442L151.021 28.9274L150.204 28.9442L149.352 28.961L148.463 29.014L147.538 29.0846L146.576 29.1906L145.597 29.3142L144.599 29.4732L143.583 29.6851L143.075 29.7911L142.549 29.9147L142.041 30.0561L141.515 30.1975L140.989 30.3565L140.463 30.5331L139.937 30.7097L139.429 30.9039L138.903 31.1159L138.377 31.3455L137.869 31.5751L137.343 31.8224L136.835 32.0873L136.327 32.3699L135.819 32.6525L135.312 32.9705V1.70781H170.775V51.5338L170.773 51.5354Z" fill="white"/> </svg> </a> </div> <div class="shortstack"> <span></span> <span></span> </div> </div> <div class="cmp-header__nav-wrapper"> <div class="utilitynavigation"><div class="cmp-utilitynavigation" id="utilitynavigation-d15b2f202b"> <div class="cmp-utilitynavigation__content"> <div class="cmp-utilitynavigation__logo"> <a class="cmp-utilitynavigation__logo-link" href="/us/en.html" aria-label="Logo"> <svg width="173" height="68" viewBox="0 0 173 68" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M133.967 0.384766V33.9082L133.531 34.2615L133.096 34.6147L132.679 34.9856L132.28 35.3565L131.899 35.7275L131.518 36.116L131.155 36.5046L130.792 36.8932V0.384766H92.6438V30.9056H89.4874V0.384766H51.339V30.9586H48.1826V0.384766H10.0342V35.2329L0.292969 66.8311H8.85506L13.1542 52.8424H14.3878L21.4986 66.8311H31.8385L24.9452 52.8424H40.5819L36.2465 66.8311H45.5886L49.8696 52.8778H51.9376V52.8424H54.8763H55.1121H72.7623L68.6264 66.7958H78.0592L82.0681 52.8424H86.3129L86.4217 66.7958H94.3307L103.419 52.8424H109.369L106.285 66.7958H115.573L118.602 52.8424H123.971L123.935 53.6372L123.954 54.4496L123.991 55.2268L124.063 56.0039L124.118 56.3748L124.172 56.7458L124.244 57.1167L124.317 57.4876L124.408 57.8585L124.498 58.2118L124.607 58.565L124.716 58.9183L124.843 59.2715L124.97 59.6071L125.115 59.9427L125.26 60.2606L125.423 60.5962L125.587 60.9141L125.768 61.2144L125.95 61.5323L126.149 61.8326L126.367 62.1152L126.585 62.4154L126.821 62.6804L127.056 62.963L127.292 63.2279L127.564 63.4929L127.836 63.7401L128.181 64.0227L128.526 64.3053L128.888 64.5703L129.269 64.8175L129.65 65.0648L130.031 65.2944L130.43 65.4886L130.848 65.7006L131.247 65.8772L131.664 66.0538L132.081 66.2128L132.516 66.3718L132.952 66.5132L133.387 66.6368L133.823 66.7604L134.258 66.8664L135.129 67.0606L136.018 67.202L136.888 67.3256L137.759 67.4316L138.612 67.5022L139.446 67.5376L140.262 67.573H141.042L142.094 67.5562L143.147 67.5395L144.217 67.4865L145.287 67.4335L146.357 67.3451L147.428 67.2567L148.498 67.1507L149.568 67.0271L150.656 66.8857L151.745 66.7267L152.833 66.5501L153.922 66.3735L155.01 66.1793L156.098 65.9673L157.187 65.7554L158.293 65.5081L161.522 52.8441H172.116V0.3864H133.968L133.967 0.384766ZM13.5715 51.5354L13.6258 51.3412L13.7529 51.5354H13.5715ZM46.804 32.7425L46.2598 34.5264L41.1806 50.9526L40.981 51.5354H24.2922L23.0042 48.8507L40.981 30.9586H29.4258L15.3673 45.7068L19.9204 30.9586H11.3946V1.70947H46.8039V32.7425H46.804ZM56.654 46.6252L56.3819 46.642L56.1279 46.6587L55.8558 46.6755H55.5656H55.1847H54.8581L54.5497 46.6923H54.2595L51.992 46.6755L53.0441 42.8957L53.5339 41.0235L54.7311 36.6255H55.1121H55.5112L55.8921 36.6088H56.2549H58.0145L59.0848 36.6255L60.0643 36.6609L60.4997 36.6777L60.9169 36.7131L61.316 36.7661L61.6788 36.8191L62.0053 36.8721L62.3137 36.9605L62.6039 37.0489L62.8579 37.1549L63.0755 37.2609L63.2751 37.4023L63.4566 37.5437L63.6016 37.7204L63.6922 37.8618L63.7647 38.0032L63.8372 38.1622L63.8916 38.3388L63.9279 38.533L63.9471 38.7272V38.9391V39.1687L63.9279 39.416L63.9108 39.6633L63.8564 39.9459L63.8021 40.2285L63.6387 40.829L63.4391 41.5002L63.2395 42.0654L63.0218 42.6129L62.786 43.1251L62.5321 43.602L62.405 43.814L62.2779 44.0259L62.1327 44.2379L61.9693 44.432L61.806 44.6262L61.6426 44.8029L61.4612 44.9795L61.2797 45.1385L61.0801 45.2799L60.8805 45.4389L60.6628 45.5625L60.427 45.7039L60.1912 45.8275L59.9372 45.9335L59.6833 46.0395L59.4112 46.1279L59.1209 46.2339L58.8125 46.3045L58.486 46.3751L58.1595 46.4457L57.7967 46.4987L57.4339 46.5517L57.053 46.5871L56.6539 46.6225L56.654 46.6252ZM82.4491 51.5354L86.1678 38.6418L86.313 51.5354H82.4492H82.4491ZM88.1088 30.9056H79.2564L73.1614 51.5354H63.7649L64.2002 51.3588L64.6356 51.1822L65.0528 51.0056L65.47 50.8114L65.8691 50.6172L66.25 50.3876L66.631 50.1756L66.9938 49.946L67.3566 49.6988L67.7012 49.4515L68.0278 49.2042L68.3543 48.9216L68.6627 48.6567L68.9529 48.3564L69.2432 48.0738L69.5153 47.7559L69.7874 47.4556L70.0413 47.12L70.2771 46.8021L70.513 46.4488L70.7306 46.0956L70.9302 45.7424L71.1298 45.3714L71.3113 44.9829L71.4928 44.5943L71.6561 44.2057L71.8011 43.7995L71.9463 43.3756L72.0551 42.9517L72.1822 42.5278L72.2728 42.0685L72.3634 41.627L72.4905 40.9205L72.5993 40.2493L72.6718 39.6135L72.7262 39.0129L72.7454 38.4124L72.7262 37.8649L72.7091 37.3173L72.6366 36.8051L72.5641 36.3282L72.437 35.8513L72.3099 35.4098L72.1284 34.9859L71.9288 34.5796L71.7112 34.1734L71.4572 33.8025L71.167 33.4492L70.9311 33.202L70.6953 32.9547L70.4414 32.7427L70.1693 32.5485L69.879 32.3543L69.5888 32.1777L69.2804 32.0187L68.972 31.8773L68.6455 31.7359L68.319 31.6299L67.9743 31.5239L67.6297 31.4179L67.2669 31.3295L66.9041 31.2589L66.5413 31.1883L66.1603 31.1353L65.3803 31.0293L64.6003 30.9763L63.8021 30.9233L62.9858 30.9065H61.3532H59.7388H59.2308H58.3238H57.1992H55.9475H54.7321H53.6981H52.9725H52.7004V1.71041H88.1097V30.9065L88.1088 30.9056ZM109.623 51.5354H104.308L112.362 39.1716L109.623 51.5354ZM129.414 31.4884L129.394 38.6418L128.941 39.26L128.524 39.8958L128.106 40.5317L127.726 41.1675L127.363 41.8034L127 42.4569L126.692 43.0927L126.383 43.7286L126.093 44.3468L125.839 44.9826L125.585 45.6008L125.367 46.2013L125.168 46.8018L124.986 47.3847L124.823 47.9499L124.678 48.5151L124.587 48.886L124.496 49.2746L124.406 49.6455L124.333 50.0341L124.261 50.405L124.206 50.7759L124.152 51.1468L124.116 51.5354H118.91L123.354 30.9586L108.37 30.9418L94.9648 51.5363H93.9852V1.71037H129.413V31.4893L129.414 31.4884ZM149.839 59.9604L149.095 60.084L148.334 60.19L147.572 60.296L146.828 60.3844L146.084 60.455L145.34 60.508L144.615 60.5434H143.889H143.418L142.946 60.5267L142.493 60.4913L142.039 60.4383L141.604 60.3677L141.186 60.2971L140.769 60.2087L140.37 60.1027L139.989 59.9791L139.608 59.8555L139.245 59.6965L138.901 59.5375L138.556 59.3433L138.23 59.1491L137.921 58.9371L137.631 58.7252L137.341 58.4779L137.087 58.2129L136.833 57.948L136.597 57.6477L136.379 57.3475L136.18 57.0119L135.998 56.6763L135.817 56.3231L135.672 55.9522L135.544 55.5459L135.436 55.1397L135.327 54.7158L135.254 54.2742L135.2 53.815L135.164 53.3381L135.145 52.8435H151.652L149.838 59.9615L149.839 59.9604ZM170.773 51.5354H161.848L163.317 45.7774H145.431L143.962 51.5354H135.309V50.352L135.418 49.8575L135.508 49.3629L135.617 48.833L135.726 48.3032L135.889 47.7203L136.053 47.1375L136.234 46.5546L136.434 45.9894L136.651 45.4242L136.887 44.859L137.141 44.3114L137.395 43.7639L137.685 43.2164L137.976 42.7042L138.284 42.1743L138.629 41.6797L138.973 41.1852L139.318 40.7083L139.699 40.2491L140.098 39.8075L140.515 39.3836L140.932 38.995L141.386 38.6065L141.839 38.2355L142.311 37.8999L142.819 37.582L143.327 37.2994L143.853 37.0345L144.397 36.7872L144.96 36.5753L145.54 36.3987L146.139 36.2573L146.755 36.1337L147.39 36.0452L148.043 35.9923L148.715 35.9755L149.241 35.9923L149.767 36.0277L150.293 36.0983L150.801 36.2043L151.055 36.2749L151.29 36.3455L151.526 36.4161L151.744 36.5221L151.962 36.6105L152.179 36.7341L152.379 36.8577L152.578 36.9813L152.76 37.1403L152.941 37.2993L153.105 37.4583L153.268 37.6525L153.413 37.8291L153.54 38.041L153.649 38.2706L153.758 38.5002L153.849 38.7475L153.921 39.0125L153.975 39.2774L154.03 39.5777L154.049 39.8779V40.1959V40.5314L154.013 40.8847H164.679L164.842 40.1605L164.988 39.3304L165.06 38.8888L165.096 38.4119L165.133 37.935V37.4405L165.116 36.9283L165.061 36.3984L165.007 36.1511L164.971 35.8862L164.898 35.6213L164.826 35.3563L164.735 35.0737L164.644 34.8088L164.536 34.5438L164.408 34.2789L164.281 34.014L164.118 33.749L163.955 33.4841L163.773 33.2191L163.555 32.9366L163.32 32.6716L163.084 32.4067L162.83 32.1594L162.558 31.9121L162.268 31.6825L161.977 31.4706L161.669 31.2586L161.342 31.0467L161.016 30.8701L160.671 30.6935L160.308 30.5169L159.946 30.3579L159.565 30.1989L159.166 30.0574L158.767 29.916L158.367 29.7924L157.932 29.6864L157.515 29.5804L157.061 29.4744L156.608 29.386L156.154 29.2976L155.683 29.227L155.193 29.174L154.195 29.068L153.179 28.9796L152.109 28.9442L151.021 28.9274L150.204 28.9442L149.352 28.961L148.463 29.014L147.538 29.0846L146.576 29.1906L145.597 29.3142L144.599 29.4732L143.583 29.6851L143.075 29.7911L142.549 29.9147L142.041 30.0561L141.515 30.1975L140.989 30.3565L140.463 30.5331L139.937 30.7097L139.429 30.9039L138.903 31.1159L138.377 31.3455L137.869 31.5751L137.343 31.8224L136.835 32.0873L136.327 32.3699L135.819 32.6525L135.312 32.9705V1.70781H170.775V51.5338L170.773 51.5354Z" fill="white"/> </svg> </a> </div> <ul class="cmp-utilitynavigation__list"> <li class="cmp-utilitynavigation__item"> <div class="cmp-utilitynavigation__language cmp-utilitynavigation__wrapper"> <div class="cmp-utilitynavigation__toggle">  <svg version="1.1" id="Layer_1" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink" x="0px" y="0px" viewBox="0 0 20 20" style="enable-background: new 0 0 20 20" xml:space="preserve"> <style type="text/css"> .st0 { fill: #f0f0f0; } .st1 { fill: #c80027; } .st2 { fill: #0052a4; } </style> <path class="st0" d="M20,10c0,5.5-4.5,10-10,10C4.5,20,0,15.5,0,10C0,4.5,4.5,0,10,0C15.5,0,20,4.5,20,10L20,10z M20,10"/> <g> <path class="st1" d="M19.7,7.4H9.6V10H20C20,9.1,19.9,8.2,19.7,7.4z"/> <path class="st1" d="M16.2,2.2H9.6v2.6h9C17.9,3.8,17.1,2.9,16.2,2.2z"/> <path class="st1" d="M10,20c2.4,0,4.5-0.8,6.2-2.2H3.8C5.5,19.2,7.6,20,10,20z"/> <path class="st1" d="M1.5,15.2h17.1c0.5-0.8,0.9-1.7,1.1-2.6H0.3C0.6,13.5,1,14.4,1.5,15.2z"/> </g> <path class="st2" d="M4.6,1.6h0.9L4.7,2.2l0.3,1L4.2,2.6L3.3,3.2l0.3-0.9C2.9,2.9,2.2,3.7,1.7,4.5H2L1.4,4.9C1.3,5,1.3,5.1,1.2,5.3 l0.3,0.8L1,5.7C0.8,6,0.7,6.2,0.6,6.5l0.3,0.9h1L1.1,8l0.3,1L0.6,8.4L0.1,8.8C0,9.2,0,9.6,0,10h10V0C8,0,6.2,0.6,4.6,1.6L4.6,1.6z M5,9L4.2,8.4L3.3,9l0.3-1L2.8,7.4h1l0.3-1l0.3,1h1L4.7,8L5,9z M4.7,5.1l0.3,1L4.2,5.5L3.3,6.1l0.3-1L2.8,4.5h1l0.3-1l0.3,1h1 L4.7,5.1z M8.6,9L7.8,8.4L6.9,9l0.3-1L6.4,7.4h1l0.3-1l0.3,1h1L8.3,8L8.6,9z M8.3,5.1l0.3,1L7.8,5.5L6.9,6.1l0.3-1L6.4,4.5h1l0.3-1 l0.3,1h1L8.3,5.1z M8.3,2.2l0.3,1L7.8,2.6L6.9,3.2l0.3-1L6.4,1.6h1l0.3-1l0.3,1h1L8.3,2.2z M8.3,2.2"/> </svg> <span class="cmp-utilitynavigation__language--label">KPMG Global</span> </div> <div class="cmp-utilitynavigation__language--section"> <button class="cmp-utilitynavigation__back button button--white button-bold"> Back to menu </button> <ul> <li> <a href="/xx/en/home.html" title="Global (EN)" target="_blank" rel="noopener noreferrer">Global (EN)</a> </li> <li> <a href="/al/en/home.html" title="Albania (EN)" target="_blank" rel="noopener noreferrer">Albania <span>(en)</span></a> </li> <li> <a href="/dz/fr/home.html" title="Algeria (FR)" target="_blank" rel="noopener noreferrer">Algeria <span>(fr)</span></a> </li> <li> <a href="/ar/es/home.html" title="Argentina (ES)" target="_blank" rel="noopener noreferrer">Argentina <span>(es)</span></a> </li> <li> <a href="/am/en/home.html" title="Armenia (EN)" target="_blank" rel="noopener noreferrer">Armenia <span>(en)</span></a> </li> <li> <a href="/au/en/home.html" title="Australia (EN)" target="_blank" rel="noopener noreferrer">Australia <span>(en)</span></a> </li> <li> <a href="/at/de/home.html" title="Austria (DE)" target="_blank" rel="noopener noreferrer">Austria <span>(de)</span></a> </li> <li> <a href="/at/en/home.html" title="Austria (EN)" target="_blank" rel="noopener noreferrer">Austria <span>(en)</span></a> </li> <li> <a href="/az/en/home.html" title="Azerbaijan (EN)" target="_blank" rel="noopener noreferrer">Azerbaijan <span>(en)</span></a> </li> <li> <a href="/bs/en/home.html" title="Bahamas (EN)" target="_blank" rel="noopener noreferrer">Bahamas <span>(en)</span></a> </li> <li> <a href="/bh/en/home.html" title="Bahrain (EN)" target="_blank" rel="noopener noreferrer">Bahrain <span>(en)</span></a> </li> <li> <a href="/bd/en/home.html" title="Bangladesh (EN)" target="_blank" rel="noopener noreferrer">Bangladesh <span>(en)</span></a> </li> <li> <a href="/bb/en/home.html" title="Barbados (EN)" target="_blank" rel="noopener noreferrer">Barbados <span>(en)</span></a> </li> <li> <a href="/be/en/home.html" title="Belgium (EN)" target="_blank" rel="noopener noreferrer">Belgium <span>(en)</span></a> </li> <li> <a href="/be/nl/home.html" title="Belgium (NL)" target="_blank" rel="noopener noreferrer">Belgium <span>(nl)</span></a> </li> <li> <a href="/bm/en/home.html" title="Bermuda (EN)" target="_blank" rel="noopener noreferrer">Bermuda <span>(en)</span></a> </li> <li> <a href="/ba/en/home.html" title="Bosnia and Herzegovina (EN)" target="_blank" rel="noopener noreferrer">Bosnia and Herzegovina <span>(en)</span></a> </li> <li> <a href="/br/pt/home.html" title="Brasil (PT)" target="_blank" rel="noopener noreferrer">Brasil <span>(pt)</span></a> </li> <li> <a href="/br/en/home.html" title="Brazil (EN)" target="_blank" rel="noopener noreferrer">Brazil <span>(en)</span></a> </li> <li> <a href="/vg/en/home.html" title="British Virgin Islands (EN)" target="_blank" rel="noopener noreferrer">British Virgin Islands <span>(en)</span></a> </li> <li> <a href="/bg/en/home.html" title="Bulgaria (EN)" target="_blank" rel="noopener noreferrer">Bulgaria <span>(en)</span></a> </li> <li> <a href="/kh/en/home.html" title="Cambodia (EN)" target="_blank" rel="noopener noreferrer">Cambodia <span>(en)</span></a> </li> <li> <a href="/cm/fr/home.html" title="Cameroon (FR)" target="_blank" rel="noopener noreferrer">Cameroon <span>(fr)</span></a> </li> <li> <a href="/ca/en/home.html" title="Canada (EN)" target="_blank" rel="noopener noreferrer">Canada <span>(en)</span></a> </li> <li> <a href="/ca/fr/home.html" title="Canada (FR)" target="_blank" rel="noopener noreferrer">Canada <span>(fr)</span></a> </li> <li> <a href="/ky/en/home.html" title="Cayman Islands (EN)" target="_blank" rel="noopener noreferrer">Cayman Islands <span>(en)</span></a> </li> <li> <a href="/qm/en/home.html" title="Channel Islands (EN)" target="_blank" rel="noopener noreferrer">Channel Islands <span>(en)</span></a> </li> <li> <a href="/cl/es/home.html" title="Chile (ES)" target="_blank" rel="noopener noreferrer">Chile <span>(es)</span></a> </li> <li> <a href="/cn/en/home.html" title="China (EN)" target="_blank" rel="noopener noreferrer">China <span>(en)</span></a> </li> <li> <a href="/cn/zh/home.html" title="China (ZH)" target="_blank" rel="noopener noreferrer">China <span>(zh)</span></a> </li> <li> <a href="/co/es/home.html" title="Colombia (ES)" target="_blank" rel="noopener noreferrer">Colombia <span>(es)</span></a> </li> <li> <a href="/cr/es/home.html" title="Costa Rica (ES)" target="_blank" rel="noopener noreferrer">Costa Rica <span>(es)</span></a> </li> <li> <a href="/hr/en/home.html" title="Croatia (EN)" target="_blank" rel="noopener noreferrer">Croatia <span>(en)</span></a> </li> <li> <a href="/cy/en/home.html" title="Cyprus (EN)" target="_blank" rel="noopener noreferrer">Cyprus <span>(en)</span></a> </li> <li> <a href="/cz/cs/home.html" title="Czech Republic (CS)" target="_blank" rel="noopener noreferrer">Czech Republic <span>(cs)</span></a> </li> <li> <a href="/cz/en/home.html" title="Czech Republic (EN)" target="_blank" rel="noopener noreferrer">Czech Republic <span>(en)</span></a> </li> <li> <a href="/cd/fr/home.html" title="DR Congo (FR)" target="_blank" rel="noopener noreferrer">DR Congo <span>(fr)</span></a> </li> <li> <a href="/dk/da/home.html" title="Denmark (DA)" target="_blank" rel="noopener noreferrer">Denmark <span>(da)</span></a> </li> <li> <a href="/dk/en/home.html" title="Denmark (EN)" target="_blank" rel="noopener noreferrer">Denmark <span>(en)</span></a> </li> <li> <a href="/ec/es/home.html" title="Ecuador (ES)" target="_blank" rel="noopener noreferrer">Ecuador <span>(es)</span></a> </li> <li> <a href="/eg/en/home.html" title="Egypt (EN)" target="_blank" rel="noopener noreferrer">Egypt <span>(en)</span></a> </li> <li> <a href="/ee/en/home.html" title="Estonia (EN)" target="_blank" rel="noopener noreferrer">Estonia <span>(en)</span></a> </li> <li> <a href="/ee/et/home.html" title="Estonia (ET)" target="_blank" rel="noopener noreferrer">Estonia <span>(et)</span></a> </li> <li> <a href="/fi/fi/home.html" title="Finland (FI)" target="_blank" rel="noopener noreferrer">Finland <span>(fi)</span></a> </li> <li> <a href="/fr/fr/home.html" title="France (FR)" target="_blank" rel="noopener noreferrer">France <span>(fr)</span></a> </li> <li> <a href="/ge/en/home.html" title="Georgia (EN)" target="_blank" rel="noopener noreferrer">Georgia <span>(en)</span></a> </li> <li> <a href="/de/de/home.html" title="Germany (DE)" target="_blank" rel="noopener noreferrer">Germany <span>(de)</span></a> </li> <li> <a href="/de/en/home.html" title="Germany (EN)" target="_blank" rel="noopener noreferrer">Germany <span>(en)</span></a> </li> <li> <a href="/gh/en/home.html" title="Ghana (EN)" target="_blank" rel="noopener noreferrer">Ghana <span>(en)</span></a> </li> <li> <a href="/gi/en/home.html" title="Gibraltar (EN)" target="_blank" rel="noopener noreferrer">Gibraltar <span>(en)</span></a> </li> <li> <a href="/gr/el/home.html" title="Greece (EL)" target="_blank" rel="noopener noreferrer">Greece <span>(el)</span></a> </li> <li> <a href="/gr/en/home.html" title="Greece (EN)" target="_blank" rel="noopener noreferrer">Greece <span>(en)</span></a> </li> <li> <a href="/cn/en/home.html" title="Hong Kong SAR (EN)" target="_blank" rel="noopener noreferrer">Hong Kong SAR <span>(en)</span></a> </li> <li> <a href="/hu/en/home.html" title="Hungary (EN)" target="_blank" rel="noopener noreferrer">Hungary <span>(en)</span></a> </li> <li> <a href="/hu/hu/home.html" title="Hungary (HU)" target="_blank" rel="noopener noreferrer">Hungary <span>(hu)</span></a> </li> <li> <a href="/is/is/home.html" title="Iceland (IS)" target="_blank" rel="noopener noreferrer">Iceland <span>(is)</span></a> </li> <li> <a href="/in/en/home.html" title="India (EN)" target="_blank" rel="noopener noreferrer">India <span>(en)</span></a> </li> <li> <a href="/id/en/home.html" title="Indonesia (EN)" target="_blank" rel="noopener noreferrer">Indonesia <span>(en)</span></a> </li> <li> <a href="/ie/en/home.html" title="Ireland (EN)" target="_blank" rel="noopener noreferrer">Ireland <span>(en)</span></a> </li> <li> <a href="/im/en/home.html" title="Isle of Man (EN)" target="_blank" rel="noopener noreferrer">Isle of Man <span>(en)</span></a> </li> <li> <a href="/il/en/home.html" title="Israel (EN)" target="_blank" rel="noopener noreferrer">Israel <span>(en)</span></a> </li> <li> <a href="/it/it/home.html" title="Italy (IT)" target="_blank" rel="noopener noreferrer">Italy <span>(it)</span></a> </li> <li> <a href="/ci/fr/home.html" title="Ivory Coast (FR)" target="_blank" rel="noopener noreferrer">Ivory Coast <span>(fr)</span></a> </li> <li> <a href="/jm/en/home.html" title="Jamaica (EN)" target="_blank" rel="noopener noreferrer">Jamaica <span>(en)</span></a> </li> <li> <a href="/jp/en/home.html" title="Japan (EN)" target="_blank" rel="noopener noreferrer">Japan <span>(en)</span></a> </li> <li> <a href="/jp/ja/home.html" title="Japan (JA)" target="_blank" rel="noopener noreferrer">Japan <span>(ja)</span></a> </li> <li> <a href="/jo/en/home.html" title="Jordan (EN)" target="_blank" rel="noopener noreferrer">Jordan <span>(en)</span></a> </li> <li> <a href="/kz/en/home.html" title="Kazakhstan (EN)" target="_blank" rel="noopener noreferrer">Kazakhstan <span>(en)</span></a> </li> <li> <a href="/kz/kk/home.html" title="Kazakhstan (KK)" target="_blank" rel="noopener noreferrer">Kazakhstan <span>(kk)</span></a> </li> <li> <a href="/kz/ru/home.html" title="Kazakhstan (RU)" target="_blank" rel="noopener noreferrer">Kazakhstan <span>(ru)</span></a> </li> <li> <a href="/ke/en/home.html" title="Kenya (EN)" target="_blank" rel="noopener noreferrer">Kenya <span>(en)</span></a> </li> <li> <a href="/kr/en/home.html" title="Korea (EN)" target="_blank" rel="noopener noreferrer">Korea <span>(en)</span></a> </li> <li> <a href="/kr/ko/home.html" title="Korea (KO)" target="_blank" rel="noopener noreferrer">Korea <span>(ko)</span></a> </li> <li> <a href="/kw/en/home.html" title="Kuwait (EN)" target="_blank" rel="noopener noreferrer">Kuwait <span>(en)</span></a> </li> <li> <a href="/la/en/home.html" title="Laos (EN)" target="_blank" rel="noopener noreferrer">Laos <span>(en)</span></a> </li> <li> <a href="/lv/en/home.html" title="Latvia (EN)" target="_blank" rel="noopener noreferrer">Latvia <span>(en)</span></a> </li> <li> <a href="/lv/lv/home.html" title="Latvia (LV)" target="_blank" rel="noopener noreferrer">Latvia <span>(lv)</span></a> </li> <li> <a href="/lb/en/home.html" title="Lebanon (EN)" target="_blank" rel="noopener noreferrer">Lebanon <span>(en)</span></a> </li> <li> <a href="/lt/en/home.html" title="Lithuania (EN)" target="_blank" rel="noopener noreferrer">Lithuania <span>(en)</span></a> </li> <li> <a href="/lt/lt/home.html" title="Lithuania (LT)" target="_blank" rel="noopener noreferrer">Lithuania <span>(lt)</span></a> </li> <li> <a href="/lu/en/home.html" title="Luxembourg (EN)" target="_blank" rel="noopener noreferrer">Luxembourg <span>(en)</span></a> </li> <li> <a href="/cn/en/home.html" title="Macau SAR (EN)" target="_blank" rel="noopener noreferrer">Macau SAR <span>(en)</span></a> </li> <li> <a href="/my/en/home.html" title="Malaysia (EN)" target="_blank" rel="noopener noreferrer">Malaysia <span>(en)</span></a> </li> <li> <a href="/mt/en/home.html" title="Malta (EN)" target="_blank" rel="noopener noreferrer">Malta <span>(en)</span></a> </li> <li> <a href="/mu/en/home.html" title="Mauritius (EN)" target="_blank" rel="noopener noreferrer">Mauritius <span>(en)</span></a> </li> <li> <a href="/mx/es/home.html" title="Mexico (ES)" target="_blank" rel="noopener noreferrer">Mexico <span>(es)</span></a> </li> <li> <a href="/md/en/home.html" title="Moldova (EN)" target="_blank" rel="noopener noreferrer">Moldova <span>(en)</span></a> </li> <li> <a href="/mc/en/home.html" title="Monaco (EN)" target="_blank" rel="noopener noreferrer">Monaco <span>(en)</span></a> </li> <li> <a href="/mc/fr/home.html" title="Monaco (FR)" target="_blank" rel="noopener noreferrer">Monaco <span>(fr)</span></a> </li> <li> <a href="/mn/en/home.html" title="Mongolia (EN)" target="_blank" rel="noopener noreferrer">Mongolia <span>(en)</span></a> </li> <li> <a href="/me/en/home.html" title="Montenegro (EN)" target="_blank" rel="noopener noreferrer">Montenegro <span>(en)</span></a> </li> <li> <a href="/mz/en/home.html" title="Mozambique (EN)" target="_blank" rel="noopener noreferrer">Mozambique <span>(en)</span></a> </li> <li> <a href="/mm/en/home.html" title="Myanmar (EN)" target="_blank" rel="noopener noreferrer">Myanmar <span>(en)</span></a> </li> <li> <a href="/na/en/home.html" title="Namibia (EN)" target="_blank" rel="noopener noreferrer">Namibia <span>(en)</span></a> </li> <li> <a href="/nl/en/home.html" title="Netherlands (EN)" target="_blank" rel="noopener noreferrer">Netherlands <span>(en)</span></a> </li> <li> <a href="/nl/nl/home.html" title="Netherlands (NL)" target="_blank" rel="noopener noreferrer">Netherlands <span>(nl)</span></a> </li> <li> <a href="/nz/en/home.html" title="New Zealand (EN)" target="_blank" rel="noopener noreferrer">New Zealand <span>(en)</span></a> </li> <li> <a href="/ng/en/home.html" title="Nigeria (EN)" target="_blank" rel="noopener noreferrer">Nigeria <span>(en)</span></a> </li> <li> <a href="/mk/en/home.html" title="North Macedonia (EN)" target="_blank" rel="noopener noreferrer">North Macedonia <span>(en)</span></a> </li> <li> <a href="/no/nb/home.html" title="Norway (NB)" target="_blank" rel="noopener noreferrer">Norway <span>(nb)</span></a> </li> <li> <a href="/om/en/home.html" title="Oman (EN)" target="_blank" rel="noopener noreferrer">Oman <span>(en)</span></a> </li> <li> <a href="/pk/en/home.html" title="Pakistan (EN)" target="_blank" rel="noopener noreferrer">Pakistan <span>(en)</span></a> </li> <li> <a href="/pa/es/home.html" title="Panama (ES)" target="_blank" rel="noopener noreferrer">Panama <span>(es)</span></a> </li> <li> <a href="/pe/es/home.html" title="Peru (ES)" target="_blank" rel="noopener noreferrer">Peru <span>(es)</span></a> </li> <li> <a href="/ph/en/home.html" title="Philippines (EN)" target="_blank" rel="noopener noreferrer">Philippines <span>(en)</span></a> </li> <li> <a href="/pl/en/home.html" title="Poland (EN)" target="_blank" rel="noopener noreferrer">Poland <span>(en)</span></a> </li> <li> <a href="/pl/pl/home.html" title="Poland (PL)" target="_blank" rel="noopener noreferrer">Poland <span>(pl)</span></a> </li> <li> <a href="/pt/en/home.html" title="Portugal (EN)" target="_blank" rel="noopener noreferrer">Portugal <span>(en)</span></a> </li> <li> <a href="/pt/pt/home.html" title="Portugal (PT)" target="_blank" rel="noopener noreferrer">Portugal <span>(pt)</span></a> </li> <li> <a href="/qa/en/home.html" title="Qatar (EN)" target="_blank" rel="noopener noreferrer">Qatar <span>(en)</span></a> </li> <li> <a href="/ro/en/home.html" title="Romania (EN)" target="_blank" rel="noopener noreferrer">Romania <span>(en)</span></a> </li> <li> <a href="/ro/ro/home.html" title="Romania (RO)" target="_blank" rel="noopener noreferrer">Romania <span>(ro)</span></a> </li> <li> <a href="/sa/en/home.html" title="Saudi Arabia (EN)" target="_blank" rel="noopener noreferrer">Saudi Arabia <span>(en)</span></a> </li> <li> <a href="/rs/en/home.html" title="Serbia (EN)" target="_blank" rel="noopener noreferrer">Serbia <span>(en)</span></a> </li> <li> <a href="/sg/en/home.html" title="Singapore (EN)" target="_blank" rel="noopener noreferrer">Singapore <span>(en)</span></a> </li> <li> <a href="/sk/en/home.html" title="Slovakia (EN)" target="_blank" rel="noopener noreferrer">Slovakia <span>(en)</span></a> </li> <li> <a href="/sk/sk/home.html" title="Slovakia (SK)" target="_blank" rel="noopener noreferrer">Slovakia <span>(sk)</span></a> </li> <li> <a href="/si/en/home.html" title="Slovenia (EN)" target="_blank" rel="noopener noreferrer">Slovenia <span>(en)</span></a> </li> <li> <a href="/za/en/home.html" title="South Africa (EN)" target="_blank" rel="noopener noreferrer">South Africa <span>(en)</span></a> </li> <li> <a href="/es/es/home.html" title="Spain (ES)" target="_blank" rel="noopener noreferrer">Spain <span>(es)</span></a> </li> <li> <a href="/lk/en/home.html" title="Sri Lanka (EN)" target="_blank" rel="noopener noreferrer">Sri Lanka <span>(en)</span></a> </li> <li> <a href="/se/sv/home.html" title="Sweden (SV)" target="_blank" rel="noopener noreferrer">Sweden <span>(sv)</span></a> </li> <li> <a href="/ch/de/home.html" title="Switzerland (DE)" target="_blank" rel="noopener noreferrer">Switzerland <span>(de)</span></a> </li> <li> <a href="/ch/en/home.html" title="Switzerland (EN)" target="_blank" rel="noopener noreferrer">Switzerland <span>(en)</span></a> </li> <li> <a href="/ch/fr/home.html" title="Switzerland (FR)" target="_blank" rel="noopener noreferrer">Switzerland <span>(fr)</span></a> </li> <li> <a href="/tw/en/home.html" title="Taiwan (EN)" target="_blank" rel="noopener noreferrer">Taiwan <span>(en)</span></a> </li> <li> <a href="/tw/zh/home.html" title="Taiwan (ZH)" target="_blank" rel="noopener noreferrer">Taiwan <span>(zh)</span></a> </li> <li> <a href="/th/en/home.html" title="Thailand (EN)" target="_blank" rel="noopener noreferrer">Thailand <span>(en)</span></a> </li> <li> <a href="/tg/fr/home.html" title="Togo (FR)" target="_blank" rel="noopener noreferrer">Togo <span>(fr)</span></a> </li> <li> <a href="/tt/en/home.html" title="Trinidad and Tobago (EN)" target="_blank" rel="noopener noreferrer">Trinidad and Tobago <span>(en)</span></a> </li> <li> <a href="/tn/en/home.html" title="Tunisia (EN)" target="_blank" rel="noopener noreferrer">Tunisia <span>(en)</span></a> </li> <li> <a href="/tn/fr/home.html" title="Tunisia (FR)" target="_blank" rel="noopener noreferrer">Tunisia <span>(fr)</span></a> </li> <li> <a href="/tr/en/home.html" title="Turkey (EN)" target="_blank" rel="noopener noreferrer">Turkey <span>(en)</span></a> </li> <li> <a href="/tr/tr/home.html" title="Turkey (TR)" target="_blank" rel="noopener noreferrer">Turkey <span>(tr)</span></a> </li> <li> <a href="/ua/en/home.html" title="Ukraine (EN)" target="_blank" rel="noopener noreferrer">Ukraine <span>(en)</span></a> </li> <li> <a href="/ua/ru/home.html" title="Ukraine (RU)" target="_blank" rel="noopener noreferrer">Ukraine <span>(ru)</span></a> </li> <li> <a href="/ua/uk/home.html" title="Ukraine (UK)" target="_blank" rel="noopener noreferrer">Ukraine <span>(uk)</span></a> </li> <li> <a href="/ae/en/home.html" title="United Arab Emirates (EN)" target="_blank" rel="noopener noreferrer">United Arab Emirates <span>(en)</span></a> </li> <li> <a href="/uk/en/home.html" title="United Kingdom (EN)" target="_blank" rel="noopener noreferrer">United Kingdom <span>(en)</span></a> </li> <li> <a href="/us/en/home.html" title="United States (EN)" target="_blank" rel="noopener noreferrer">United States <span>(en)</span></a> </li> <li> <a href="/uy/es/home.html" title="Uruguay (ES)" target="_blank" rel="noopener noreferrer">Uruguay <span>(es)</span></a> </li> <li> <a href="/uz/en/home.html" title="Uzbekistan (EN)" target="_blank" rel="noopener noreferrer">Uzbekistan <span>(en)</span></a> </li> <li> <a href="/uz/ru/home.html" title="Uzbekistan (RU)" target="_blank" rel="noopener noreferrer">Uzbekistan <span>(ru)</span></a> </li> <li> <a href="/ve/es/home.html" title="Venezuela (ES)" target="_blank" rel="noopener noreferrer">Venezuela <span>(es)</span></a> </li> <li> <a href="/vn/en/home.html" title="Vietnam (EN)" target="_blank" rel="noopener noreferrer">Vietnam <span>(en)</span></a> </li> <li> <a href="/vn/vi/home.html" title="Vietnam (VI)" target="_blank" rel="noopener noreferrer">Vietnam <span>(vi)</span></a> </li> <li> <a href="/zm/en/home.html" title="Zambia (EN)" target="_blank" rel="noopener noreferrer">Zambia <span>(en)</span></a> </li> <li> <a href="/zw/en/home.html" title="Zimbabwe (EN)" target="_blank" rel="noopener noreferrer">Zimbabwe <span>(en)</span></a> </li> </ul> </div> </div> </li> <li class="cmp-utilitynavigation__item"> <div class="cmp-utilitynavigation__us cmp-utilitynavigation__wrapper"> <div class="cmp-utilitynavigation__toggle"> <a href="#" class="cmp-utilitynavigation__us--label-desktop">Resources</a> <span class="cmp-utilitynavigation__us--label">Resources</span> </div> <div class="cmp-utilitynavigation__us--section"> <button class="cmp-utilitynavigation__back button button--white button-bold"> Back to menu </button> <ul> <li><a href="/us/en/frv.html" target="_self">Financial Reporting View</a></li> <li><a href="/us/en/sports-sponsorships.html" target="_self">Golf</a></li> <li><a href="https://corporatefinance.kpmg.com/us/en.html" target="_self">Corporate Finance</a></li> <li><a href="/us/en/board-leadership.html" target="_self">Board Leadership</a></li> <li><a href="https://www.execed.kpmg.com/" target="_blank" rel="noopener noreferrer">Executive Education</a></li> </ul> </div> </div> </li> <li class="cmp-utilitynavigation__item"> <a class="cmp-utilitynavigation__alumni" href="https://kpmgconnect.us.kpmg.com/login/kpmg" target="_blank" rel="noopener noreferrer"> Alumni </a> </li> <li class="cmp-utilitynavigation__item"> <a class="cmp-utilitynavigation__media" href="/us/en/media.html" target="_self"> Media </a> </li> <li class="cmp-utilitynavigation__item"> <a class="cmp-utilitynavigation__subscribe" href="/us/en/subscription.html" target="_self"> Subscribe </a> </li> <li class="cmp-utilitynavigation__item"> <a class="cmp-utilitynavigation__contact button-bold" href="#contactusnav" target="_self"> <span>Contact Us</span> </a> </li> </ul> </div> <div class="cmp-utilitynavigation__overlay"></div> </div> </div> <div class="primarynavigation"><div class="cmp-primary-navigation"> <div class="cmp-primary-navigation__list-container"> <nav class="cmp-primary-navigation__list"> <a href="/us/en/insights-and-resources.html" class="cmp-primary-navigation__item" data-nav-index="0" data-text="Insights">Insights</a> <a href="/us/en/capabilities-services.html" class="cmp-primary-navigation__item" data-nav-index="1" data-text="Services">Services</a> <a href="/us/en/industries.html" class="cmp-primary-navigation__item" data-nav-index="2" data-text="Industries">Industries</a> <a href="/us/en/how-we-work.html" class="cmp-primary-navigation__item" data-nav-index="3" data-text="How We Work">How We Work</a> <a href="/us/en/careers-and-culture.html" class="cmp-primary-navigation__item" data-nav-index="4" data-text="Careers & Culture">Careers & Culture</a> </nav> <div class="cmp-primary-navigation__overlay hidden"></div> <div class="cmp-primary-navigation__dropdown-container"> <div class="cmp-primary-navigation__dropdown-content" data-nav="navDropdown"> <div class="cmp-dropdown"> <div class="cmp-dropdown__top-bar"> <button class="cmp-dropdown__back button button--white button-bold">Back to menu</button> </div> <div class="cmp-dropdown__content-wrapper"> <div class="cmp-dropdown__header-block"> <h2 class="cmp-dropdown__header-block-title display-md">Insights</h2> <p class="cmp-dropdown__header-block-body body-reg-md">Fresh thinking and actionable insights that address critical issues your organization faces.</p> <a href="/us/en/insights-and-resources.html" class="cmp-dropdown__header-block-cta button button--white button--chevron-right-white button--chevron">Learn more</a> </div> <div class="cmp-dropdown__tabs-section featured"> <div class="close cmp-dropdown__close"> <svg width="16" height="16" viewBox="0 0 16 16" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M16 1.4L14.6 0L8 6.6L1.4 0L0 1.4L6.6 8L0 14.6L1.4 16L8 9.4L14.6 16L16 14.6L9.4 8L16 1.4Z" fill="currentColor"/> </svg> </div> <div><div id="dropdowntabs-9d0fb45b17" class="cmp-tabs" data-cmp-is="tabs" data-cmp-data-layer="{"dropdowntabs-9d0fb45b17":{"shownItems":["dropdowntabs-9d0fb45b17-item-9c2c943af6"],"@type":"kpmg/components/primarynavigation/dropdowntabs","repo:modifyDate":"2023-07-20T14:32:14Z"}}" data-placeholder-text="false"> <div class="modulelayeringblock--left"></div> <div> <ol role="tablist" class="cmp-tabs__tablist" aria-multiselectable="false"> <li role="tab" id="dropdowntabs-9d0fb45b17-item-9c2c943af6-tab" class="cmp-tabs__tab cmp-tabs__tab--active" aria-controls="dropdowntabs-9d0fb45b17-item-9c2c943af6-tabpanel" tabindex="0" data-cmp-hook-tabs="tab">Insights by Industry</li> <li role="tab" id="dropdowntabs-9d0fb45b17-item-a06401e509-tab" class="cmp-tabs__tab" aria-controls="dropdowntabs-9d0fb45b17-item-a06401e509-tabpanel" tabindex="-1" data-cmp-hook-tabs="tab">Insights by Topic</li> </ol> <div id="dropdowntabs-9d0fb45b17-item-9c2c943af6-tabpanel" role="tabpanel" aria-labelledby="dropdowntabs-9d0fb45b17-item-9c2c943af6-tab" tabindex="0" class="cmp-tabs__tabpanel cmp-tabs__tabpanel--active" data-cmp-hook-tabs="tabpanel" data-cmp-data-layer="{"dropdowntabs-9d0fb45b17-item-9c2c943af6":{"@type":"kpmg/components/primarynavigation/dropdowntabs/item","repo:modifyDate":"2022-11-10T21:17:41Z","dc:title":"Insights by Industry"}}"><div class="container responsivegrid"> <div id="container-50e92f1f15" class="cmp-container"> <div class="linklist"><div class="cmp-linklist"> <nav class="cmp-linklist__container"> <a href="/us/en/insights-by-industry/insights-alternative-investments.html" class="cmp-linklist__link button button--medium" target="_self">Alternative Investments<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/insights-by-industry/insights-asset-management.html" class="cmp-linklist__link button button--medium" target="_self">Asset Management<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/insights-by-industry/insights-banking-capital-markets.html" class="cmp-linklist__link button button--medium" target="_self">Banking and Capital Markets<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/insights-by-industry/insights-consumer-goods-retail.html" class="cmp-linklist__link button button--medium" target="_self">Consumer Goods and Retail<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/insights-by-industry/insights-energy-chemicals.html" class="cmp-linklist__link button button--medium" target="_self">Energy and Chemicals<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/insights-by-industry/insights-financial-services.html" class="cmp-linklist__link button button--medium" target="_self">Financial Services<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/insights-by-industry/insights-government-public-sector.html" class="cmp-linklist__link button button--medium" target="_self">Government and Public Sector<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/insights-by-industry/insights-healthcare-life-sciences.html" class="cmp-linklist__link button button--medium" target="_self">Healthcare and Life Sciences<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/insights-by-industry/insights-industrial-manufacturing.html" class="cmp-linklist__link button button--medium" target="_self">Industrial Manufacturing<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/insights-by-industry/insights-insurance.html" class="cmp-linklist__link button button--medium" target="_self">Insurance<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/insights-by-industry/private-enterprise.html" class="cmp-linklist__link button button--medium" target="_self">Private Enterprise<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/insights-by-industry/insights-private-equity.html" class="cmp-linklist__link button button--medium" target="_self">Private Equity<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/insights-by-industry/insights-technology-media-telecom.html" class="cmp-linklist__link button button--medium" target="_self">Technology Media and Telecom<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> </nav> </div> </div> <div class="textcta"><a href="/us/en/insights-by-industry.html" class="cmp-dropdowncta button button-bold button--large button--chevron-right-blue" target="_self">View all Industry Insights</a> </div> </div> </div> </div> <div id="dropdowntabs-9d0fb45b17-item-a06401e509-tabpanel" role="tabpanel" aria-labelledby="dropdowntabs-9d0fb45b17-item-a06401e509-tab" tabindex="0" class="cmp-tabs__tabpanel" data-cmp-hook-tabs="tabpanel" data-cmp-data-layer="{"dropdowntabs-9d0fb45b17-item-a06401e509":{"@type":"kpmg/components/primarynavigation/dropdowntabs/item","repo:modifyDate":"2022-11-10T21:17:38Z","dc:title":"Insights by Topic"}}"><div class="container responsivegrid"> <div id="container-016dadb326" class="cmp-container"> <div class="linklist"><div class="cmp-linklist"> <nav class="cmp-linklist__container"> <a href="/us/en/insights-by-topic/transformation-insights.html" class="cmp-linklist__link button button--medium" target="_self">Business Transformation<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/insights-by-topic/insights-by-topic-sustainability.html" class="cmp-linklist__link button button--medium" target="_self">Sustainability<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/articles/2023/innovation-insights.html" class="cmp-linklist__link button button--medium" target="_self">Innovation<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/insights-by-topic/risk-regulatory.html" class="cmp-linklist__link button button--medium" target="_self">Risk and Regulatory <svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/insights-by-topic/technology.html" class="cmp-linklist__link button button--medium" target="_self">Technology<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/insights-by-topic/transactions.html" class="cmp-linklist__link button button--medium" target="_self">Transactions<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/insights-by-topic/advisory.html" class="cmp-linklist__link button button--medium" target="_self">Advisory Insights<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/insights-by-topic/audit.html" class="cmp-linklist__link button button--medium" target="_self">Audit Insights<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/insights-by-topic/tax.html" class="cmp-linklist__link button button--medium" target="_self">Tax Insights<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/insights-by-topic/public-policy-regulatory-change.html" class="cmp-linklist__link button button--medium" target="_self">Public Policy in Motion<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> </nav> </div> </div> <div class="textcta"><a href="/us/en/insights-by-topic.html" class="cmp-dropdowncta button button-bold button--large button--chevron-right-blue" target="_self">View all Insights by Topic</a> </div> </div> </div> </div> </div> </div> </div> </div>  </div> <div class="cmp-dropdown__secondary-nav variationB"> <div class="cmp-dropdown__secondary-nav-content cmp-dropdown__secondary-linklist"> <div class="cmp-linklist"> <p class="cmp-linklist__header">Resources</p> <nav class="cmp-linklist__container"> <a href="/us/en/articles/kpmg-economics.html" class="cmp-linklist__link button button--medium" target="_self">KPMG Economics<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/articles/2023/regulatory-insights.html" class="cmp-linklist__link button button--medium" target="_self">Regulatory<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/taxnewsflash/united-states.html" class="cmp-linklist__link button button--medium" target="_self">TaxNewsFlash<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/board-leadership.html" class="cmp-linklist__link button button--medium" target="_self">Board Leadership<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/frv.html" class="cmp-linklist__link button button--medium" target="_self">Financial Reporting View<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/events.html" class="cmp-linklist__link button button--medium" target="_self">Events and webcasts<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> </nav> </div> </div> </div> </div> </div> <div class="cmp-primary-navigation__dropdown-content" data-nav="navDropdown"> <div class="cmp-dropdown"> <div class="cmp-dropdown__top-bar"> <button class="cmp-dropdown__back button button--white button-bold">Back to menu</button> </div> <div class="cmp-dropdown__content-wrapper"> <div class="cmp-dropdown__header-block"> <h2 class="cmp-dropdown__header-block-title display-md">Services</h2> <p class="cmp-dropdown__header-block-body body-reg-md">KPMG's multi-disciplinary approach and deep, practical industry knowledge help clients meet challenges and respond to opportunities.</p> </div> <div class="cmp-dropdown__tabs-section "> <div class="close cmp-dropdown__close"> <svg width="16" height="16" viewBox="0 0 16 16" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M16 1.4L14.6 0L8 6.6L1.4 0L0 1.4L6.6 8L0 14.6L1.4 16L8 9.4L14.6 16L16 14.6L9.4 8L16 1.4Z" fill="currentColor"/> </svg> </div> <div><div id="dropdowntabs-19a972ac26" class="cmp-tabs" data-cmp-is="tabs" data-cmp-data-layer="{"dropdowntabs-19a972ac26":{"shownItems":["dropdowntabs-19a972ac26-item-16c8c7c855"],"@type":"kpmg/components/primarynavigation/dropdowntabs","repo:modifyDate":"2023-03-14T22:42:22Z"}}" data-placeholder-text="false"> <div class="modulelayeringblock--left"></div> <div> <ol role="tablist" class="cmp-tabs__tablist" aria-multiselectable="false"> <li role="tab" id="dropdowntabs-19a972ac26-item-16c8c7c855-tab" class="cmp-tabs__tab cmp-tabs__tab--active" aria-controls="dropdowntabs-19a972ac26-item-16c8c7c855-tabpanel" tabindex="0" data-cmp-hook-tabs="tab">Advisory Services</li> <li role="tab" id="dropdowntabs-19a972ac26-item-b28e13efef-tab" class="cmp-tabs__tab" aria-controls="dropdowntabs-19a972ac26-item-b28e13efef-tabpanel" tabindex="-1" data-cmp-hook-tabs="tab">Audit Services</li> <li role="tab" id="dropdowntabs-19a972ac26-item-35335970bf-tab" class="cmp-tabs__tab" aria-controls="dropdowntabs-19a972ac26-item-35335970bf-tabpanel" tabindex="-1" data-cmp-hook-tabs="tab">Tax Services</li> </ol> <div id="dropdowntabs-19a972ac26-item-16c8c7c855-tabpanel" role="tabpanel" aria-labelledby="dropdowntabs-19a972ac26-item-16c8c7c855-tab" tabindex="0" class="cmp-tabs__tabpanel cmp-tabs__tabpanel--active" data-cmp-hook-tabs="tabpanel" data-cmp-data-layer="{"dropdowntabs-19a972ac26-item-16c8c7c855":{"@type":"kpmg/components/primarynavigation/dropdowntabs/item","repo:modifyDate":"2022-11-10T21:21:39Z","dc:title":"Advisory Services"}}"><div class="container responsivegrid"> <div id="container-8c0ea25327" class="cmp-container"> <div class="linklist"><div class="cmp-linklist"> <nav class="cmp-linklist__container"> <a href="/us/en/capabilities-services/advisory-services/accounting-advisory-services.html" class="cmp-linklist__link button button--medium" target="_self">Accounting Advisory<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/capabilities-services/advisory-services/business-transformation.html" class="cmp-linklist__link button button--medium" target="_self">Business Transformation<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/capabilities-services/advisory-services/capital-advisory.html" class="cmp-linklist__link button button--medium" target="_self">Capital Advisory<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/capabilities-services/advisory-services/service-groups/consulting/customer-and-operations.html" class="cmp-linklist__link button button--medium" target="_self">Customer and Operations<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/capabilities-services/advisory-services/cyber-security-services.html" class="cmp-linklist__link button button--medium" target="_self">Cyber Security<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/capabilities-services/advisory-services/data-analytics-ai.html" class="cmp-linklist__link button button--medium" target="_self">Data, AI and Analytics<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/capabilities-services/advisory-services/finance-accounting.html" class="cmp-linklist__link button button--medium" target="_self">Finance Transformation<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/capabilities-services/advisory-services/human-capital-advisory.html" class="cmp-linklist__link button button--medium" target="_self">Human Capital<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/capabilities-services/advisory-services/kpmg-managed-services.html" class="cmp-linklist__link button button--medium" target="_self">Managed Services<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/capabilities-services/technology.html" class="cmp-linklist__link button button--medium" target="_self">Modern Technology<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/capabilities-services/advisory-services/procurement.html" class="cmp-linklist__link button button--medium" target="_self">Procurement and Outsourcing<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/capabilities-services/advisory-services/service-groups/consulting/risk.html" class="cmp-linklist__link button button--medium" target="_self">Risk Services<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/capabilities-services/advisory-services/strategy.html" class="cmp-linklist__link button button--medium" target="_self">Strategy<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/capabilities-services/advisory-services/supply-chain-operations.html" class="cmp-linklist__link button button--medium" target="_self">Supply Chain<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/capabilities-services/advisory-services/service-groups/deal-strategy.html" class="cmp-linklist__link button button--medium" target="_self">Transactions (Deal Advisory)<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> </nav> </div> </div> <div class="textcta"><a href="/us/en/capabilities-services/advisory-services.html" class="cmp-dropdowncta button button-bold button--large button--chevron-right-blue" target="_self">View all Advisory Services</a> </div> </div> </div> </div> <div id="dropdowntabs-19a972ac26-item-b28e13efef-tabpanel" role="tabpanel" aria-labelledby="dropdowntabs-19a972ac26-item-b28e13efef-tab" tabindex="0" class="cmp-tabs__tabpanel" data-cmp-hook-tabs="tabpanel" data-cmp-data-layer="{"dropdowntabs-19a972ac26-item-b28e13efef":{"@type":"kpmg/components/primarynavigation/dropdowntabs/item","repo:modifyDate":"2022-11-10T21:20:58Z","dc:title":"Audit Services"}}"><div class="container responsivegrid"> <div id="container-ff09e353b5" class="cmp-container"> <div class="linklist"><div class="cmp-linklist"> <nav class="cmp-linklist__container"> <a href="/us/en/capabilities-services/audit-services/financial-statement-audit.html" class="cmp-linklist__link button button--medium" target="_self">Financial Statement Audit<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/capabilities-services/audit-services/technology-assurance.html" class="cmp-linklist__link button button--medium" target="_self">Technology Assurance<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/capabilities-services/audit-services/private-enterprise.html" class="cmp-linklist__link button button--medium" target="_self">Private Audit Services<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/capabilities-services/audit-services/esg.html" class="cmp-linklist__link button button--medium" target="_self">Sustainability Reporting & Assurance <svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> </nav> </div> </div> <div class="textcta"><a href="/us/en/capabilities-services/audit-services.html" class="cmp-dropdowncta button button-bold button--large button--chevron-right-blue" target="_self">View all Audit Services</a> </div> </div> </div> </div> <div id="dropdowntabs-19a972ac26-item-35335970bf-tabpanel" role="tabpanel" aria-labelledby="dropdowntabs-19a972ac26-item-35335970bf-tab" tabindex="0" class="cmp-tabs__tabpanel" data-cmp-hook-tabs="tabpanel" data-cmp-data-layer="{"dropdowntabs-19a972ac26-item-35335970bf":{"@type":"kpmg/components/primarynavigation/dropdowntabs/item","repo:modifyDate":"2022-11-10T21:21:39Z","dc:title":"Tax Services"}}"><div class="container responsivegrid"> <div id="container-38f83e70b7" class="cmp-container"> <div class="linklist"><div class="cmp-linklist"> <nav class="cmp-linklist__container"> <a href="/us/en/capabilities-services/tax-services/indirect-tax.html" class="cmp-linklist__link button button--medium" target="_self">Indirect tax and other non-income tax<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/capabilities-services/tax-services/international-tax-trade-and-transfer-pricing.html" class="cmp-linklist__link button button--medium" target="_self">International tax, transfer pricing, and trade<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/capabilities-services/tax-services/mergers-acquisitions-tax-and-valuations.html" class="cmp-linklist__link button button--medium" target="_self">Mergers & acquisitions tax and valuations<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/capabilities-services/tax-services/state-local-tax.html" class="cmp-linklist__link button button--medium" target="_self">State and local income tax<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/capabilities-services/tax-services/tax-accounting-compliance-and-reporting.html" class="cmp-linklist__link button button--medium" target="_self">Tax accounting, compliance, and reporting<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/capabilities-services/tax-services/tax-function-transformation-technology-and-innovation.html" class="cmp-linklist__link button button--medium" target="_self">Tax function transformation, technology and innovation<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/capabilities-services/tax-services/tax-policy-legislation-and-controversy.html" class="cmp-linklist__link button button--medium" target="_self">Tax policy, legislation and controversy<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/capabilities-services/tax-services/workforce-mobility-and-employment-tax.html" class="cmp-linklist__link button button--medium" target="_self">Workforce mobility and employment tax<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> </nav> </div> </div> <div class="textcta"><a href="/us/en/capabilities-services/tax-services.html" class="cmp-dropdowncta button button-bold button--large button--chevron-right-blue" target="_self">View all Tax Services</a> </div> </div> </div> </div> </div> </div> </div> </div>  </div> <div class="cmp-dropdown__secondary-nav variationD"> <div class="cmp-dropdown__secondary-nav-content cmp-dropdown__secondary-content-linklist cmp-dropdown__servicelist"> <div class="linklist"><div class="cmp-linklist"> <p class="cmp-linklist__header">Services to meet your business goals</p> <nav class="cmp-linklist__container"> <a href="/us/en/board-leadership.html" class="cmp-linklist__link button button--medium" target="_blank" rel="noopener noreferrer">Board Governance<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/capabilities-services/continuous-transformation-sustained-advantage.html" class="cmp-linklist__link button button--medium" target="_self">Business Transformation<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/capabilities-services/drive-innovation.html" class="cmp-linklist__link button button--medium" target="_self">Innovation<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/insights-by-topic/public-policy-regulatory-change.html" class="cmp-linklist__link button button--medium" target="_self">Public Policy in Motion<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/regulatory.html" class="cmp-linklist__link button button--medium" target="_self">Risk and Regulatory <svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/capabilities-services/technology.html" class="cmp-linklist__link button button--medium" target="_self">Technology<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/transactions.html" class="cmp-linklist__link button button--medium" target="_self">Transactions<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/ai.html" class="cmp-linklist__link button button--medium" target="_self">Generative AI<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/capabilities-services/value-creation.html" class="cmp-linklist__link button button--medium" target="_self">Value Creation<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> </nav> </div> </div> <div class="titletextlink"><div class="cmp-titletextlink"> <p class="cmp-titletextlink__eyebrow">Technology Alliances</p> <p class="cmp-titletextlink__body body-reg-sm">KPMG has market-leading alliances with many of the world's leading software and services vendors.</p> <a href="/us/en/capabilities-services/alliances.html" class="cmp-titletextlink__cta button button--blue button--chevron-right-blue button--large-chevron"> View all Alliances </a> </div> </div> </div> </div> </div> </div> <div class="cmp-primary-navigation__dropdown-content" data-nav="navDropdown"> <div class="cmp-dropdown"> <div class="cmp-dropdown__top-bar"> <button class="cmp-dropdown__back button button--white button-bold">Back to menu</button> </div> <div class="cmp-dropdown__content-wrapper"> <div class="cmp-dropdown__header-block"> <h2 class="cmp-dropdown__header-block-title display-md">Industries</h2> <p class="cmp-dropdown__header-block-body body-reg-md">Helping clients meet their business challenges begins with an in-depth understanding of the industries in which they work. That’s why KPMG LLP established its industry-driven structure. In fact, KPMG LLP was the first of the Big Four firms to organize itself along the same industry lines as clients.</p> </div> <div class="cmp-dropdown__tabs-section "> <div class="close cmp-dropdown__close"> <svg width="16" height="16" viewBox="0 0 16 16" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M16 1.4L14.6 0L8 6.6L1.4 0L0 1.4L6.6 8L0 14.6L1.4 16L8 9.4L14.6 16L16 14.6L9.4 8L16 1.4Z" fill="currentColor"/> </svg> </div> <div><div id="dropdowntabs-bee59c4c56" class="cmp-tabs" data-cmp-is="tabs" data-cmp-data-layer="{"dropdowntabs-bee59c4c56":{"shownItems":["dropdowntabs-bee59c4c56-item-503a9623c9"],"@type":"kpmg/components/primarynavigation/dropdowntabs","repo:modifyDate":"2022-11-10T21:52:19Z"}}" data-placeholder-text="false"> <div class="modulelayeringblock--left"></div> <div> <ol role="tablist" class="cmp-tabs__tablist" aria-multiselectable="false"> <li role="tab" id="dropdowntabs-bee59c4c56-item-503a9623c9-tab" class="cmp-tabs__tab cmp-tabs__tab--active" aria-controls="dropdowntabs-bee59c4c56-item-503a9623c9-tabpanel" tabindex="0" data-cmp-hook-tabs="tab">Our Industries</li> </ol> <div id="dropdowntabs-bee59c4c56-item-503a9623c9-tabpanel" role="tabpanel" aria-labelledby="dropdowntabs-bee59c4c56-item-503a9623c9-tab" tabindex="0" class="cmp-tabs__tabpanel cmp-tabs__tabpanel--active" data-cmp-hook-tabs="tabpanel" data-cmp-data-layer="{"dropdowntabs-bee59c4c56-item-503a9623c9":{"@type":"kpmg/components/primarynavigation/dropdowntabs/item","repo:modifyDate":"2022-11-10T21:52:08Z","dc:title":"Our Industries"}}"><div class="container responsivegrid"> <div id="container-d4979ffcc7" class="cmp-container"> <div class="linklist"><div class="cmp-linklist"> <nav class="cmp-linklist__container"> <a href="/us/en/industries/financial-services/asset-management.html" class="cmp-linklist__link button button--medium" target="_self">Asset Management<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/industries/financial-services/banking-capital-market.html" class="cmp-linklist__link button button--medium" target="_self">Banking and Capital Markets<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/industries/consumer-retail.html" class="cmp-linklist__link button button--medium" target="_self">Consumer and Retail<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/industries/energy.html" class="cmp-linklist__link button button--medium" target="_self">Energy and Chemicals<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/industries/financial-services.html" class="cmp-linklist__link button button--medium" target="_self">Financial Services<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/industries/government-public-sector.html" class="cmp-linklist__link button button--medium" target="_self">Government<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/industries/healthcare.html" class="cmp-linklist__link button button--medium" target="_self">Healthcare and Life Sciences<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/industries/industrial-manufacturing.html" class="cmp-linklist__link button button--medium" target="_self">Industrial Manufacturing<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/industries/financial-services/insurance.html" class="cmp-linklist__link button button--medium" target="_self">Insurance<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/industries/high-growth-markets.html" class="cmp-linklist__link button button--medium" target="_self">U.S. International Corridors<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/industries/private-enterprise.html" class="cmp-linklist__link button button--medium" target="_self">Private Enterprise<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/industries/private-equity.html" class="cmp-linklist__link button button--medium" target="_self">Private Equity<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/industries/sports.html" class="cmp-linklist__link button button--medium" target="_self">Sports<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/industries/media-telecommunication.html" class="cmp-linklist__link button button--medium" target="_self">Technology, Media and Telecom<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/industries/japanese-practice.html" class="cmp-linklist__link button button--medium" target="_self">U.S. Japanese Practice<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> </nav> </div> </div> <div class="textcta"><a href="/us/en/industries.html" class="cmp-dropdowncta button button-bold button--large button--chevron-right-blue" target="_self">View all Industries</a> </div> </div> </div> </div> </div> </div> </div> </div>  </div> </div> </div> <div class="cmp-primary-navigation__dropdown-content" data-nav="navDropdown"> <div class="cmp-dropdown"> <div class="cmp-dropdown__top-bar"> <button class="cmp-dropdown__back button button--white button-bold">Back to menu</button> </div> <div class="cmp-dropdown__content-wrapper"> <div class="cmp-dropdown__header-block"> <h2 class="cmp-dropdown__header-block-title display-md">How We Work</h2> <p class="cmp-dropdown__header-block-body body-reg-md">We bring together passionate problem-solvers, innovative technologies, and full-service capabilities to create opportunity with every insight.</p> <a href="/us/en/how-we-work.html" class="cmp-dropdown__header-block-cta button button--white button--chevron-right-white button--chevron">Learn more</a> </div> <div class="cmp-dropdown__tabs-section "> <div class="close cmp-dropdown__close"> <svg width="16" height="16" viewBox="0 0 16 16" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M16 1.4L14.6 0L8 6.6L1.4 0L0 1.4L6.6 8L0 14.6L1.4 16L8 9.4L14.6 16L16 14.6L9.4 8L16 1.4Z" fill="currentColor"/> </svg> </div> <div><div id="dropdowntabs-44ac55b6e2" class="cmp-tabs" data-cmp-is="tabs" data-cmp-data-layer="{"dropdowntabs-44ac55b6e2":{"shownItems":["dropdowntabs-44ac55b6e2-item-5d5e6b7c0a"],"@type":"kpmg/components/primarynavigation/dropdowntabs","repo:modifyDate":"2023-07-25T16:32:29Z"}}" data-placeholder-text="false"> <div class="modulelayeringblock--left"></div> <div> <ol role="tablist" class="cmp-tabs__tablist" aria-multiselectable="false"> <li role="tab" id="dropdowntabs-44ac55b6e2-item-5d5e6b7c0a-tab" class="cmp-tabs__tab cmp-tabs__tab--active" aria-controls="dropdowntabs-44ac55b6e2-item-5d5e6b7c0a-tabpanel" tabindex="0" data-cmp-hook-tabs="tab">What sets us apart</li> </ol> <div id="dropdowntabs-44ac55b6e2-item-5d5e6b7c0a-tabpanel" role="tabpanel" aria-labelledby="dropdowntabs-44ac55b6e2-item-5d5e6b7c0a-tab" tabindex="0" class="cmp-tabs__tabpanel cmp-tabs__tabpanel--active" data-cmp-hook-tabs="tabpanel" data-cmp-data-layer="{"dropdowntabs-44ac55b6e2-item-5d5e6b7c0a":{"@type":"kpmg/components/primarynavigation/dropdowntabs/item","repo:modifyDate":"2022-11-10T21:55:20Z","dc:title":"What sets us apart"}}"><div class="container responsivegrid"> <div id="container-791ef3c115" class="cmp-container"> <div class="linklist"><div class="cmp-linklist"> <nav class="cmp-linklist__container"> <a href="/us/en/capabilities-services/alliances.html" class="cmp-linklist__link button button--medium" target="_self">Market-leading alliances<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/capabilities-services/drive-innovation.html" class="cmp-linklist__link button button--medium" target="_self">Innovation that works<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/how-we-work/client-stories.html" class="cmp-linklist__link button button--medium" target="_self">Client stories<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/capabilities-services/kpmg-innovation-services/kpmg-ignition.html" class="cmp-linklist__link button button--medium" target="_self">KPMG Ignition<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> </nav> </div> </div> </div> </div> </div> </div> </div> </div> </div>  </div> </div> </div> <div class="cmp-primary-navigation__dropdown-content" data-nav="navDropdown"> <div class="cmp-dropdown"> <div class="cmp-dropdown__top-bar"> <button class="cmp-dropdown__back button button--white button-bold">Back to menu</button> </div> <div class="cmp-dropdown__content-wrapper"> <div class="cmp-dropdown__header-block"> <h2 class="cmp-dropdown__header-block-title display-md">Careers & Culture</h2> <p class="cmp-dropdown__header-block-body body-reg-md">What is culture? Culture is how we do things around here. It is the combination of a predominant mindset, actions (both big and small) that we all commit to every day, and the underlying processes, programs and systems supporting how work gets done.</p> <a href="/us/en/careers-and-culture.html" class="cmp-dropdown__header-block-cta button button--white button--chevron-right-white button--chevron">Learn more</a> </div> <div class="cmp-dropdown__tabs-section featured"> <div class="close cmp-dropdown__close"> <svg width="16" height="16" viewBox="0 0 16 16" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M16 1.4L14.6 0L8 6.6L1.4 0L0 1.4L6.6 8L0 14.6L1.4 16L8 9.4L14.6 16L16 14.6L9.4 8L16 1.4Z" fill="currentColor"/> </svg> </div> <div><div id="dropdowntabs-da2016b737" class="cmp-tabs" data-cmp-is="tabs" data-cmp-data-layer="{"dropdowntabs-da2016b737":{"shownItems":["dropdowntabs-da2016b737-item-a3634f1ef5"],"@type":"kpmg/components/primarynavigation/dropdowntabs","repo:modifyDate":"2024-03-25T16:58:50Z"}}" data-placeholder-text="false"> <div class="modulelayeringblock--left"></div> <div> <ol role="tablist" class="cmp-tabs__tablist" aria-multiselectable="false"> <li role="tab" id="dropdowntabs-da2016b737-item-a3634f1ef5-tab" class="cmp-tabs__tab cmp-tabs__tab--active" aria-controls="dropdowntabs-da2016b737-item-a3634f1ef5-tabpanel" tabindex="0" data-cmp-hook-tabs="tab">Careers</li> <li role="tab" id="dropdowntabs-da2016b737-item-f3309d35e7-tab" class="cmp-tabs__tab" aria-controls="dropdowntabs-da2016b737-item-f3309d35e7-tabpanel" tabindex="-1" data-cmp-hook-tabs="tab">Culture</li> </ol> <div id="dropdowntabs-da2016b737-item-a3634f1ef5-tabpanel" role="tabpanel" aria-labelledby="dropdowntabs-da2016b737-item-a3634f1ef5-tab" tabindex="0" class="cmp-tabs__tabpanel cmp-tabs__tabpanel--active" data-cmp-hook-tabs="tabpanel" data-cmp-data-layer="{"dropdowntabs-da2016b737-item-a3634f1ef5":{"@type":"kpmg/components/primarynavigation/dropdowntabs/item","repo:modifyDate":"2022-11-10T22:00:11Z","dc:title":"Careers"}}"><div class="container responsivegrid"> <div id="container-e3b7fb76c5" class="cmp-container"> <div class="linklist"><div class="cmp-linklist"> <nav class="cmp-linklist__container"> <a href="https://www.kpmguscareers.com/executive/" class="cmp-linklist__link button button--medium" target="_blank" rel="noopener noreferrer">Executives<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="https://www.kpmguscareers.com/experienced/" class="cmp-linklist__link button button--medium" target="_blank" rel="noopener noreferrer">Experienced Hires<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="https://www.kpmguscareers.com/early-career/" class="cmp-linklist__link button button--medium" target="_blank" rel="noopener noreferrer">Students<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="https://www.kpmguscareers.com/contractor/" class="cmp-linklist__link button button--medium" target="_blank" rel="noopener noreferrer">Contractors<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/how-we-work/locations.html" class="cmp-linklist__link button button--medium" target="_self">US Locations<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> </nav> </div> </div> <div class="textcta"><a href="https://www.kpmguscareers.com/" class="cmp-dropdowncta button button-bold button--large button--chevron-right-blue" target="_blank" rel="noopener noreferrer">View all Careers</a> </div> </div> </div> </div> <div id="dropdowntabs-da2016b737-item-f3309d35e7-tabpanel" role="tabpanel" aria-labelledby="dropdowntabs-da2016b737-item-f3309d35e7-tab" tabindex="0" class="cmp-tabs__tabpanel" data-cmp-hook-tabs="tabpanel" data-cmp-data-layer="{"dropdowntabs-da2016b737-item-f3309d35e7":{"@type":"kpmg/components/primarynavigation/dropdowntabs/item","repo:modifyDate":"2022-11-10T22:00:06Z","dc:title":"Culture"}}"><div class="container responsivegrid"> <div id="container-402c3f583a" class="cmp-container"> <div class="linklist"><div class="cmp-linklist"> <nav class="cmp-linklist__container"> <a href="/us/en/capabilities-services/drive-innovation.html" class="cmp-linklist__link button button--medium" target="_self">Innovation<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="https://info.kpmg.us/kpmg-lakehouse/lakehouse.html" class="cmp-linklist__link button button--medium" target="_blank" rel="noopener noreferrer">KPMG Lakehouse<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> <a href="/us/en/careers-and-culture/ethics-and-compliance.html" class="cmp-linklist__link button button--medium" target="_self">KPMG Ethics and Compliance<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> </nav> </div> </div> </div> </div> </div> </div> </div> </div> </div>  </div> </div> </div> </div> </div> <div class="searchbar"> <div class="cmp-searchbar"> <form id="cmp-searchbar__form" action="" method="get" autocomplete="on"> <button class="cmp-searchbar__toggle" type="button" aria-label="Open Search"> <span class="cmp-searchbar__text">Search</span> </button> <div class="cmp-searchbar__container"> <div class="cmp-searchbar__controls"> <span class="cmp-searchbar__icon"></span> <input type="search" title="Search Input" placeholder="Enter keywords..." class="cmp-searchbar__input" name="fulltext" value=""/> <button type="button" class="cmp-searchbar__close"> <span class="visuallyhidden">Close Search</span> </button> </div> <div class="cmp-searchbar__content"> <span class="cmp-searchbar__loading-icon" aria-label="loading spinner icon"></span> <div class="cmp-searchbar__results"> <h6 class="cmp-searchbar__results-title active">Relevant Results</h6> <h6 class="cmp-searchbar__results-error">Sorry, there are no results matching your search.</h6> <ul class="cmp-searchbar__results-list" role="listbox" aria-describedby="autocomplete_hint"> </ul> <span class="visuallyhidden" id="autocomplete_hint" aria-hidden="false" aria-atomic="true" role="status" aria-live="polite"> Autocomplete suggestions are available. Use up and down arrows to review and enter to select. </span> <div class="cmp-searchbar__results-footer"> <a href="/us/en/search.html" class="cmp-searchbar__results-link button button-bold"> <span>See more results</span> </a> </div> </div> </div> </div> </form> </div> </div> </div> </div> </div> </div>  </div> </div> </div> </header> <div class="container responsivegrid aem-GridColumn aem-GridColumn--default--12"> <div id="container-f16b52c455" class="cmp-container"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="clientstoryhero aem-GridColumn aem-GridColumn--default--12"><div class="cmp-clientstoryhero font-color-light background-purple has-background-image"> <img src="/kpmg-us/content/dam/kpmg/client-story-hero/2024/pole-man-working-sky-climb.jpg" class="cmp-clientstoryhero__background-image" alt=""/> <div class="modulelayeringblock--left"></div> <div class="cmp-clientstoryhero__body"> <nav aria-label="Breadcrumbs" class="cmp-breadcrumb"> <ul class="cmp-breadcrumb--list cmp-breadcrumb--list-topic"> <li class="cmp-breadcrumb--item solid"> <a class="is-disabled">Advisory</a> </li> <li class="cmp-breadcrumb--item solid"> <a class="is-disabled">Client Story</a> </li> <li class="cmp-breadcrumb--item outline"> <a class="cmp-breadcrumb--items-menu" href="/us/en/search.html?term=Energy&bc=true"> Energy<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M6.00078 5L1.00078 10L0.300781 9.3L4.60078 5L0.300781 0.7L1.00078 0L6.00078 5Z" fill="#BFC1C7"/> </svg> </a> </li> <li class="cmp-breadcrumb--item outline">  <a class="cmp-breadcrumb--items-menu" href="/us/en/search.html?term=Risk,%20Regulation,%20and%20Compliance&bc=true"> Risk, Regulation, and Compliance<svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M6.00078 5L1.00078 10L0.300781 9.3L4.60078 5L0.300781 0.7L1.00078 0L6.00078 5Z" fill="#BFC1C7"/> </svg> </a> </li> </ul> </nav> <div class="cmp-clientstoryhero__text-content-container"> <h1 class="cmp-clientstoryhero__header">The power of transparency</h1> <p class="cmp-clientstoryhero__description">Helping an energy delivery company transform its rate-case function for the demands of a robust capital investment</p> </div> <div class="cmp-clientstoryhero__info-cards-container three-card"> <div class="cmp-clientstoryhero__info-card background-spectrum-blue padded-card"> <p class="info-card-eyebrow">Client</p> <p class="info-card-description">A leading energy delivery company</p> </div> <div class="cmp-clientstoryhero__info-card background-spectrum-blue padded-card"> <p class="info-card-eyebrow">Industry and Sector</p> <p class="info-card-description">Industrial manufacturing | Energy and chemicals</p> </div> <div class="cmp-clientstoryhero__info-card background-spectrum-blue padded-card"> <p class="info-card-eyebrow">Primary goal</p> <p class="info-card-description">To establish a rate-case management function within IT</p> </div> </div> <div class="cmp-clientstoryhero__lower-mod-blocks background-purple"></div> </div> <div class="modulelayeringblock--right background-purple"></div> </div> </div> <div class="listicle aem-GridColumn--default--hide aem-GridColumn aem-GridColumn--default--12 aem-GridColumn--offset--default--0"><div class="cmp-listicle background-white is-number-list is-cropped "> <div class="modulelayeringblock--left background-gray-100"> <div class="modulelayeringblock--top background-gray-100"></div> <div class="modulelayeringblock--bottom background-cobalt-blue"></div> </div> <div class="cmp-listicle__container"> <h3 class="cmp-listicle__heading">test</h3> <div class="cmp-listicle__description"><p>When an acquisition doubles your revenue in your largest market, there are some big numbers at play—especially when you’re a $48 billion CPG company. And the bigger the numbers, the bigger the impact of every strategic and tactical decision you make. You can’t afford to have your visibility clouded and your decision-making hampered by having two disparate financial operations functions each with its own systems, software, and people. So, when a global CPG company found itself in this situation, it called on KPMG to drive fast, smooth, cost-efficient integration of financial operations.</p> <h2>Key outcomes</h2> </div> <div class="cmp-listicle__list"> <div class="cmp-listicle__item"> <div class="cmp-listicle__circle"> <p class="cmp-listicle__number">1</p> <img alt class="cmp-listicle__icon"/> </div> <div class="cmp-listicle__data global-richtext"><h3>Increased engagement </h3> <p>and global alignment between cross-functional teams<br /> </p> </div> </div> <div class="cmp-listicle__item"> <div class="cmp-listicle__circle"> <p class="cmp-listicle__number">2</p> <img alt class="cmp-listicle__icon"/> </div> <div class="cmp-listicle__data global-richtext"><h3>Greater visibility</h3> <p> into consolidated spend driving meaningful insights and more proactive decisions<br /> </p> </div> </div> <div class="cmp-listicle__item"> <div class="cmp-listicle__circle"> <p class="cmp-listicle__number">3</p> <img alt class="cmp-listicle__icon"/> </div> <div class="cmp-listicle__data global-richtext"><h3>Days shaved off</h3> <p>the monthly close cycle</p> </div> </div> <div class="cmp-listicle__item"> <div class="cmp-listicle__circle"> <p class="cmp-listicle__number">4</p> <img alt class="cmp-listicle__icon"/> </div> <div class="cmp-listicle__data global-richtext"><h3>More accurate</h3> <p>revenue and sales forecasting<br /> </p> </div> </div> </div> </div> <div class="modulelayeringblock--right"> <div class="modulelayeringblock--top background-white"></div> <div class="modulelayeringblock--bottom background-cobalt-blue"></div> </div> </div> </div> <div class="structuredtext aem-GridColumn aem-GridColumn--default--12"><div class="cmp-structuredtext is-cropped "> <div class="modulelayeringblock--left"> <div class="modulelayeringblock--top background-white"></div> <div class="modulelayeringblock--middle background-white"></div> <div class="modulelayeringblock--bottom background-white"></div> </div> <div class="cmp-structuredtext__container background-white body-text "> <div class="cmp-structuredtext__header"> </div> <div class="cmp-structuredtext__content short-form"> <p><span class="subhead-sm">Rate case development is no simple matter for any utility. For our client, responding to the demands of “rate cases,” or the process of seeking rate approvals from regulators and other parties—was about to become significantly more challenging due to a planned capital investment in the tens of billions. Responding to requests from regulatory commissions would put an especially heavy strain on information technology (IT). Knowing the importance of effective rate-case processes in helping to avoid disallowances, our client decided to transform its capabilities. It wanted to respond to regulators efficiently and consistently across its large territory, and position itself as a leader providing transparent, accurate information to stakeholders. To answer critical questions about everything from workflow processes and management models to preparing for an effective launch and promoting full-on engagement, this energy leader turned to KPMG. </span></p> </div> </div> <div class="modulelayeringblock--right"> <div class="modulelayeringblock--top background-purple"></div> <div class="modulelayeringblock--middle background-white"></div> <div class="modulelayeringblock--bottom background-white"></div> </div> </div> </div> <div class="structuredtext aem-GridColumn aem-GridColumn--default--12"><div class="cmp-structuredtext "> <div class="modulelayeringblock--left"> <div class="modulelayeringblock--top background-white"></div> <div class="modulelayeringblock--middle background-white"></div> <div class="modulelayeringblock--bottom background-white"></div> </div> <div class="cmp-structuredtext__container background-kpmg-blue body-text "> <div class="cmp-structuredtext__header"> <span class="cmp-structuredtext__eyebrow"> KEY OUTCOMES </span> <h2 class="cmp-structuredtext__headline no-margins"> Making a measurable difference </h2> </div> <div class="cmp-structuredtext__content short-form"> <ul><li><span class="body-bold-lg">Consistent IT rate-case management across regions</span></li><li><span class="body-bold-lg">Smooth collaboration between IT, OpCos, and rate-case managers</span></li><li><span class="body-bold-lg">More accurate, trustworthy data</span></li><li><span class="body-bold-lg">Lower risk of disallowances</span></li></ul> </div> </div> <div class="modulelayeringblock--right"> <div class="modulelayeringblock--top background-kpmg-blue"></div> <div class="modulelayeringblock--middle background-kpmg-blue"></div> <div class="modulelayeringblock--bottom background-kpmg-blue"></div> </div> </div> </div> <div class="infogramdata aem-GridColumn aem-GridColumn--default--12"><div class="infogram-module functional background-white "> <div class="modulelayeringblock--left"> <div class="modulelayeringblock--top background-white"></div> <div class="modulelayeringblock--bottom background-white"></div> </div> <div class="infogram-module__container"> <div class="infogram-module__left"> <p class="infogram-module__heading">Client transformation journey</p> <div class="infogram-module__description"> Click on each part of the journey to learn more about our client’s transformation. </div> </div> <div class="infogram-module__right"> <div class="infogram-module__embed"><div style='position: relative;width: auto;padding: 0 0 93.33%;height: 0;top: 0;left: 0;bottom: 0;right: 0;margin: 0;border: 0 none' id="experience-66978c4d3178f" data-aspectratio="1.07142857" data-tablet-aspectratio="0.82051282" data-mobile-aspectratio="0.16102684"><iframe allowfullscreen src='https://view.ceros.com/kpmg-templates/power-of-transparency' style='position: absolute;top: 0;left: 0;bottom: 0;right: 0;margin: 0;padding: 0;border: 0 none;height: 1px;width: 1px;min-height: 100%;min-width: 100%' frameborder='0' class='ceros-experience' title='The power of transparency' scrolling='no'></iframe></div><script type="text/javascript" src="https://view.ceros.com/scroll-proxy.min.js" data-ceros-origin-domains="view.ceros.com"></script></div> </div> </div> <div class="modulelayeringblock--right"> <div class="modulelayeringblock--top background-white"></div> <div class="modulelayeringblock--bottom background-white"></div> </div> <div class="infogram-module__mobile-block background-gray-100"></div> </div> </div> <div class="supportpackage aem-GridColumn--default--hide aem-GridColumn aem-GridColumn--default--12 aem-GridColumn--offset--default--0"><section class="cmp-supportpackage background-cobalt-blue"> <div class="modulelayeringblock--left"> <div class="modulelayeringblock--top background-cobalt-blue"></div> <div class="modulelayeringblock--middle"></div> <div class="modulelayeringblock--bottom background-cobalt-blue"></div> </div> <div class="cmp-supportpackage__container"> <h3 class="cmp-supportpackage__title">Client transformation journey</h3> <div class="cmp-supportpackage__items three-columns"> <div class="cmp-supportpackage__item"> <div class="cmp-supportpackage__item-wrapper"> <div class="cmp-supportpackage__item-header"> <span class="cmp-supportpackage__item-icon"> </span> <div class="cmp-supportpackage__item-content"> <span class="cmp-supportpackage__item-title">Before</span> <div class="cmp-supportpackage__item-body"> <h3>Poor visibility threatened business objectives.<br /> </h3> <p>Acquiring a large organic food and beverage business helped a global CPG company expand its operations and nearly double its revenue in the U.S. However, as with most mergers, the integration posed some challenges. Two disparate IT environments with different accounting and reporting models, separate enterprise resource planning (ERP) systems, and multiple business intelligence (BI) tools required extensive manual intervention and offline data manipulation, preventing uniform reporting and analysis. Data was trapped in silos. Visibility was insufficient. A new CFO and the finance and accounting teams lacked the insight to support effective forecasting and both strategic and tactical decision-making. In a sector as competitive and fast-changing as food products, this company needed to increase visibility quickly.</p> </div> </div> <span class="cmp-supportpackage__item-toggle"> <svg width="10" height="6" viewBox="0 0 10 6" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5 6.00005L0 1.00005L0.7 0.300049L5 4.60005L9.3 0.300049L10 1.00005L5 6.00005Z" fill="white"/> </svg> </span> </div> <div class="cmp-supportpackage__item-panel collapsed"> <div> <h3>Poor visibility threatened business objectives.<br /> </h3> <p>Acquiring a large organic food and beverage business helped a global CPG company expand its operations and nearly double its revenue in the U.S. However, as with most mergers, the integration posed some challenges. Two disparate IT environments with different accounting and reporting models, separate enterprise resource planning (ERP) systems, and multiple business intelligence (BI) tools required extensive manual intervention and offline data manipulation, preventing uniform reporting and analysis. Data was trapped in silos. Visibility was insufficient. A new CFO and the finance and accounting teams lacked the insight to support effective forecasting and both strategic and tactical decision-making. In a sector as competitive and fast-changing as food products, this company needed to increase visibility quickly.</p> </div> </div> </div> </div> <div class="cmp-supportpackage__item"> <div class="cmp-supportpackage__item-wrapper"> <div class="cmp-supportpackage__item-header"> <span class="cmp-supportpackage__item-icon"> </span> <div class="cmp-supportpackage__item-content"> <span class="cmp-supportpackage__item-title">After</span> <div class="cmp-supportpackage__item-body"> <h3>Unified financial operations support global success.</h3> <p>While this CPG company’s business is spread across two continents (and originates from a number of acquired companies), its financial operations are now centralized and unified. A cloud-based platform extracts and loads data from numerous global sources, then configures and stores it in a central location. Accounting staff across multiple back offices work within a single governance structure and with a single set of streamlined processes, enabling effective reporting and supporting a swift, accurate close. Across the enterprise, visibility is excellent, and insights are at the ready, because analysts can perform real-time calculations and drill down swiftly to the meaning behind the numbers. Unified financial operations helps this $48 billion player predict accurately, plan effectively, and act swiftly—all crucial in a sector where windows of opportunity close as suddenly as they open.</p> </div> </div> <span class="cmp-supportpackage__item-toggle"> <svg width="10" height="6" viewBox="0 0 10 6" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5 6.00005L0 1.00005L0.7 0.300049L5 4.60005L9.3 0.300049L10 1.00005L5 6.00005Z" fill="white"/> </svg> </span> </div> <div class="cmp-supportpackage__item-panel collapsed"> <div> <h3>Unified financial operations support global success.</h3> <p>While this CPG company’s business is spread across two continents (and originates from a number of acquired companies), its financial operations are now centralized and unified. A cloud-based platform extracts and loads data from numerous global sources, then configures and stores it in a central location. Accounting staff across multiple back offices work within a single governance structure and with a single set of streamlined processes, enabling effective reporting and supporting a swift, accurate close. Across the enterprise, visibility is excellent, and insights are at the ready, because analysts can perform real-time calculations and drill down swiftly to the meaning behind the numbers. Unified financial operations helps this $48 billion player predict accurately, plan effectively, and act swiftly—all crucial in a sector where windows of opportunity close as suddenly as they open.</p> </div> </div> </div> </div> <div class="cmp-supportpackage__item"> <div class="cmp-supportpackage__item-wrapper"> <div class="cmp-supportpackage__item-header"> <span class="cmp-supportpackage__item-icon"> </span> <div class="cmp-supportpackage__item-content"> <span class="cmp-supportpackage__item-title">Future</span> <div class="cmp-supportpackage__item-body"> <h3>A strong foundation that can keep pace with continued growth.</h3> <p>There will be more acquisition targets in the company’s future. And with a cloud-based platform, governance framework, and standardized processes in place, integrating financial operations will be a swift, sure process. A successful integration inspired the CFO and global finance team to consider other areas for transformation. From evolving multiple layers of the target operating model within Finance, to jump-starting transformation across other functional areas, a powerful ripple effect began and continues across the enterprise. Having the right tools and processes to support a grander vision driven by meaningful insights will continue to empower positive change.</p> </div> </div> <span class="cmp-supportpackage__item-toggle"> <svg width="10" height="6" viewBox="0 0 10 6" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5 6.00005L0 1.00005L0.7 0.300049L5 4.60005L9.3 0.300049L10 1.00005L5 6.00005Z" fill="white"/> </svg> </span> </div> <div class="cmp-supportpackage__item-panel collapsed"> <div> <h3>A strong foundation that can keep pace with continued growth.</h3> <p>There will be more acquisition targets in the company’s future. And with a cloud-based platform, governance framework, and standardized processes in place, integrating financial operations will be a swift, sure process. A successful integration inspired the CFO and global finance team to consider other areas for transformation. From evolving multiple layers of the target operating model within Finance, to jump-starting transformation across other functional areas, a powerful ripple effect began and continues across the enterprise. Having the right tools and processes to support a grander vision driven by meaningful insights will continue to empower positive change.</p> </div> </div> </div> </div> </div> </div> <div class="modulelayeringblock--right"> <div class="modulelayeringblock--top background-cobalt-blue"></div> <div class="modulelayeringblock--middle"></div> <div class="modulelayeringblock--bottom background-cobalt-blue"></div> </div> </section> </div> <div class="accordioncomponent aem-GridColumn--default--hide aem-GridColumn aem-GridColumn--default--12 aem-GridColumn--offset--default--0"><div class="accordian background-white "> <div class="modulelayeringblock--left"> <div class="modulelayeringblock--top background-kpmg-blue"></div> <div class="modulelayeringblock--bottom background-kpmg-blue"></div> </div> <div class="accordian__container"> <article class="accordian__content" data-actab-group="0" data-actab-id="0"> <div class="accordian__heading"> <h4>Before</h4> <span class="accordian__toggle"><svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </span> </div> <div class="accordian__content-container"> <div class="accordian__content-left"><h3>Poor visibility threatened business objectives.</h3> <p>Acquiring a large organic food and beverage business helped a global CPG company expand its operations and nearly double its revenue in the U.S. However, as with most mergers, the integration posed some challenges. Two disparate IT environments with different accounting and reporting models, separate enterprise resource planning (ERP) systems, and multiple business intelligence (BI) tools required extensive manual intervention and offline data manipulation, preventing uniform reporting and analysis. Data was trapped in silos. Visibility was insufficient. A new CFO and the finance and accounting teams lacked the insight to support effective forecasting and both strategic and tactical decision-making. In a sector as competitive and fast-changing as food products, this company needed to increase visibility quickly.</p> </div> </div> </article> <article class="accordian__content" data-actab-group="0" data-actab-id="1"> <div class="accordian__heading"> <h4>After</h4> <span class="accordian__toggle"><svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </span> </div> <div class="accordian__content-container"> <div class="accordian__content-left"><h3>Unified financial operations support global success.</h3> <p>While this CPG company’s business is spread across two continents (and originates from a number of acquired companies), its financial operations are now centralized and unified. A cloud-based platform extracts and loads data from numerous global sources, then configures and stores it in a central location. Accounting staff across multiple back offices work within a single governance structure and with a single set of streamlined processes, enabling effective reporting and supporting a swift, accurate close. Across the enterprise, visibility is excellent, and insights are at the ready, because analysts can perform real-time calculations and drill down swiftly to the meaning behind the numbers. Unified financial operations helps this $48 billion player predict accurately, plan effectively, and act swiftly—all crucial in a sector where windows of opportunity close as suddenly as they open.</p> </div> </div> </article> <article class="accordian__content" data-actab-group="0" data-actab-id="2"> <div class="accordian__heading"> <h4>Future</h4> <span class="accordian__toggle"><svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </span> </div> <div class="accordian__content-container"> <div class="accordian__content-left"><h3>A strong foundation that can keep pace with continued growth.</h3> <p>There will be more acquisition targets in the company’s future. And with a cloud-based platform, governance framework, and standardized processes in place, integrating financial operations will be a swift, sure process. A successful integration inspired the CFO and global finance team to consider other areas for transformation. From evolving multiple layers of the target operating model within Finance, to jump-starting transformation across other functional areas, a powerful ripple effect began and continues across the enterprise. Having the right tools and processes to support a grander vision driven by meaningful insights will continue to empower positive change.</p> </div> </div> </article> </div> <div class="modulelayeringblock--right"> <div class="modulelayeringblock--top background-kpmg-blue"></div> <div class="modulelayeringblock--bottom background-kpmg-blue"></div> </div> </div> </div> <div class="keytakeaways aem-GridColumn--default--hide aem-GridColumn aem-GridColumn--default--12 aem-GridColumn--offset--default--0"><section class="cmp-keytakeaways key-takeaways background-cobalt-blue "> <div class="cmp-keytakeaways__container"> <div class="cmp-keytakeaways__header"> <h2 class="cmp-keytakeaways__headline">Client transformation journey</h2> </div> <div class="cmp-keytakeaways__content background-gray-100"> <ul class="cmp-keytakeaways__list"> <li class="cmp-keytakeaways__item" data-value="1"> <h2><b>Before</b></h2> <p><b>Poor visibility threatened business objectives.</b></p> <p>Acquiring a large organic food and beverage business helped a global CPG company expand its operations and nearly double its revenue in the U.S. However, as with most mergers, the integration posed some challenges. Two disparate IT environments with different accounting and reporting models, separate enterprise resource planning (ERP) systems, and multiple business intelligence (BI) tools required extensive manual intervention and offline data manipulation, preventing uniform reporting and analysis. Data was trapped in silos. Visibility was insufficient. A new CFO and the finance and accounting teams lacked the insight to support effective forecasting and both strategic and tactical decision-making. In a sector as competitive and fast-changing as food products, this company needed to increase visibility quickly.The preconfigured assets and technology accelerators delivered by KPMG Powered Enterprise let ambitious leadership teams take advantage of embedded leading practices to speed up the decision-making process while instilling confidence.</p> </li> <li class="cmp-keytakeaways__item" data-value="2"> <h2>After</h2> <p><b>Unified financial operations support global success.</b></p> <p>While this CPG company’s business is spread across two continents (and originates from a number of acquired companies), its financial operations are now centralized and unified. A cloud-based platform extracts and loads data from numerous global sources, then configures and stores it in a central location. Accounting staff across multiple back offices work within a single governance structure and with a single set of streamlined processes, enabling effective reporting and supporting a swift, accurate close. Across the enterprise, visibility is excellent, and insights are at the ready, because analysts can perform real-time calculations and drill down swiftly to the meaning behind the numbers. Unified financial operations helps this $48 billion player predict accurately, plan effectively, and act swiftly—all crucial in a sector where windows of opportunity close as suddenly as they open.</p> </li> <li class="cmp-keytakeaways__item" data-value="3"> <h2>Future</h2> <p><b>A strong foundation that can keep pace with continued growth.</b></p> <p>There will be more acquisition targets in the company’s future. And with a cloud-based platform, governance framework, and standardized processes in place, integrating financial operations will be a swift, sure process. A successful integration inspired the CFO and global finance team to consider other areas for transformation. From evolving multiple layers of the target operating model within Finance, to jump-starting transformation across other functional areas, a powerful ripple effect began and continues across the enterprise. Having the right tools and processes to support a grander vision driven by meaningful insights will continue to empower positive change.</p> </li> </ul> <div class="cmp-keytakeaways__extension background-gray-100"></div> </div> </div> </section> </div> <div class="pullquote aem-GridColumn aem-GridColumn--default--12"><div class="cmp-pullquote background-kpmg-blue "> <div class="modulelayeringblock--left"> <div class="modulelayeringblock--top"></div> <div class="modulelayeringblock--middle"></div> <div class="modulelayeringblock--bottom background-kpmg-blue"></div> </div> <div class="cmp-pullquote__container"> <div class="cmp-pullquote__icon background-kpmg-blue"> <svg viewBox="0 0 315 269" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M239.183 143.166L239.228 143.616L239.68 143.616L314.5 143.616L314.5 268.5L178.773 268.5L178.773 168.005C178.773 119.58 190.427 81.7364 213.675 54.4115C237.145 27.1987 269.94 9.25759 312.101 0.612201L312.101 49.41C279.886 59.3569 258.124 77.2728 246.9 103.183C240.474 116.969 237.893 130.299 239.183 143.166ZM68.1474 102.226L68.1458 102.229C62.3612 115.375 59.5354 128.902 60.5012 143.034L60.533 143.5L61 143.5L136.5 143.5L136.5 268.5L0.499977 268.5L0.499985 168.005C0.499989 120.218 11.8349 82.53 34.4476 54.8839C57.282 27.356 90.0673 9.2544 133.5 0.608613L133.5 49.633C100.973 59.8898 79.3739 77.2638 68.1474 102.226Z" stroke="currentColor"/> </svg> </div> <div class="cmp-pullquote__content-wrapper"> <div class="cmp-pullquote__content"><p>We helped our client not only improve their RCMF, but also transform how they think about projects and reporting. We brought in leading practices from across the utility industry and from other industries, and we empowered the client to adopt a more agile and innovative mindset. We delivered more than a technical solution--we delivered lasting change that will build the regulators’ trust in their rate cases.</p> </div> </div> <div class="cmp-pullquote__feature"> <div class="cmp-pullquote__feature-content"> <p class="cmp-pullquote__feature-name"> Kyle McNamara </p> <p class="cmp-pullquotet__feature-title"> Managing Director, KPMG LLP </p> </div> </div> <div class="cmp-pullquote__image"> <img src="/kpmg-us/content/dam/kpmg/pull-quote/2024/balls-abstract-3d.jpg" alt/> <div class="cmp-pullquote__entry-mask"></div> </div> <div class="cmp-pullquote__block background-kpmg-blue"></div> </div> <div class="modulelayeringblock--right"> <div class="modulelayeringblock--top background-white"></div> <div class="modulelayeringblock--middle background-white"></div> <div class="modulelayeringblock--bottom background-white"></div> </div> </div> </div> <div class="pullquote aem-GridColumn--default--hide aem-GridColumn aem-GridColumn--default--12 aem-GridColumn--offset--default--0"><div class="cmp-pullquote background-kpmg-blue "> <div class="modulelayeringblock--left"> <div class="modulelayeringblock--top"></div> <div class="modulelayeringblock--middle"></div> <div class="modulelayeringblock--bottom background-kpmg-blue"></div> </div> <div class="cmp-pullquote__container"> <div class="cmp-pullquote__icon background-kpmg-blue"> <svg viewBox="0 0 315 269" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M239.183 143.166L239.228 143.616L239.68 143.616L314.5 143.616L314.5 268.5L178.773 268.5L178.773 168.005C178.773 119.58 190.427 81.7364 213.675 54.4115C237.145 27.1987 269.94 9.25759 312.101 0.612201L312.101 49.41C279.886 59.3569 258.124 77.2728 246.9 103.183C240.474 116.969 237.893 130.299 239.183 143.166ZM68.1474 102.226L68.1458 102.229C62.3612 115.375 59.5354 128.902 60.5012 143.034L60.533 143.5L61 143.5L136.5 143.5L136.5 268.5L0.499977 268.5L0.499985 168.005C0.499989 120.218 11.8349 82.53 34.4476 54.8839C57.282 27.356 90.0673 9.2544 133.5 0.608613L133.5 49.633C100.973 59.8898 79.3739 77.2638 68.1474 102.226Z" stroke="currentColor"/> </svg> </div> <div class="cmp-pullquote__content-wrapper"> <div class="cmp-pullquote__content"><p>When you work with KPMG, you expect access to a lot of expertise, and we definitely saw that, both in the depth and breadth of what they brought, with extensive project experience, a playbook, and best practices. One of the things, though, that I really appreciated about KPMG was they were willing to push—appropriately—with our teams, offering suggestions or ideas or another point of view to how we were thinking about things, all in the spirit of helping us get to a better solution and outcome.</p> </div> </div> <div class="cmp-pullquote__feature"> <div class="cmp-pullquote__feature-content"> <p class="cmp-pullquote__feature-name"> Coley O’Brien </p> <p class="cmp-pullquotet__feature-title"> Chief People Officer, The Wendy’s Company </p> </div> </div> <div class="cmp-pullquote__image"> <img src="/kpmg-us/content/dam/kpmg/pull-quote/2024/purple-cobalt-blocks.jpg" alt/> <div class="cmp-pullquote__entry-mask"></div> </div> <div class="cmp-pullquote__block background-kpmg-blue"></div> </div> <div class="modulelayeringblock--right"> <div class="modulelayeringblock--top background-white"></div> <div class="modulelayeringblock--middle background-white"></div> <div class="modulelayeringblock--bottom background-white"></div> </div> </div> </div> <div class="structuredtext aem-GridColumn aem-GridColumn--default--12"><div class="cmp-structuredtext is-cropped "> <div class="modulelayeringblock--left"> <div class="modulelayeringblock--top background-white"></div> <div class="modulelayeringblock--middle background-white"></div> <div class="modulelayeringblock--bottom background-white"></div> </div> <div class="cmp-structuredtext__container background-cobalt-blue body-text "> <div class="cmp-structuredtext__header"> </div> <div class="cmp-structuredtext__content short-form"> <h2>KPMG worked with IT to help our client adopt new ways of looking at rate-case management.</h2> <p>Every utility has its own unique challenges when it comes to meeting the demands of the rate-making process. But there is also much to be learned from how other companies manage similar demands. KPMG assembled a team of specialists in finance, technology, risk, and the utility industry to provide a multidisciplinary perspective on how our client could maximize the value from transformation. Then we used a phased approach to help turn vision into reality. <a id="design"></a><a></a></p> </div> </div> <div class="modulelayeringblock--right"> <div class="modulelayeringblock--top background-cobalt-blue"></div> <div class="modulelayeringblock--middle background-cobalt-blue"></div> <div class="modulelayeringblock--bottom background-cobalt-blue"></div> </div> </div> </div> <div class="withinpagenavigation aem-GridColumn aem-GridColumn--default--12"><div class="cmp-withinpagenavigation"> <nav> <div class="cmp-withinpagenavigation__activeitem"> <span></span> <span> <svg width="10" height="6" viewBox="0 0 10 6" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5 5.99999L0 0.999988L0.7 0.299988L5 4.59999L9.3 0.299988L10 0.999988L5 5.99999Z" fill="white"/> </svg> </span> </div> <ul> <li><a href="#design">Design Phase</a></li> <li><a href="#implement">Implement phase</a></li> <li><a href="#deploy">Deploy/go-live phase </a></li> <li><a href="#enhance">Enhance and sustain phases</a></li> </ul> </nav> </div> </div> <div class="structuredtext aem-GridColumn aem-GridColumn--default--12"><div class="cmp-structuredtext is-cropped "> <div class="modulelayeringblock--left"> <div class="modulelayeringblock--top background-white"></div> <div class="modulelayeringblock--middle background-white"></div> <div class="modulelayeringblock--bottom background-white"></div> </div> <div class="cmp-structuredtext__container background-cobalt-blue body-text "> <div class="cmp-structuredtext__header"> </div> <div class="cmp-structuredtext__content short-form"> <h3><span class="display-sm">Design phase: Defining the future state of IT rate-case management </span></h3> <p>The KPMG team began with a thorough assessment of the current state. We looked at functional processes, team bandwidth, cooperation between functions, service delivery methods, technology, performance data, pain points, risks, and governance.</p> <p>By fostering collaboration between our client’s IT, Finance, and Regulatory teams, we gained key insights that informed the development of a future-state operating model, a business-case architecture, and a detailed implementation roadmap for establishing a new rate-case function managed by a dedicated group of resources.</p> <p>Along the way, we outlined their intake process, created their SharePoint page and folder structure, and identified opportunities to standardize responses. <a href="#implement"></a><a id="implement"></a><br /> </p> </div> </div> <div class="modulelayeringblock--right"> <div class="modulelayeringblock--top background-cobalt-blue"></div> <div class="modulelayeringblock--middle background-cobalt-blue"></div> <div class="modulelayeringblock--bottom background-cobalt-blue"></div> </div> </div> </div> <div class="structuredtext aem-GridColumn aem-GridColumn--default--12"><div class="cmp-structuredtext is-cropped "> <div class="modulelayeringblock--left"> <div class="modulelayeringblock--top background-white"></div> <div class="modulelayeringblock--middle background-white"></div> <div class="modulelayeringblock--bottom background-white"></div> </div> <div class="cmp-structuredtext__container background-spectrum-blue body-text "> <div class="cmp-structuredtext__header"> </div> <div class="cmp-structuredtext__content short-form"> <h3><span class="display-sm">Implement phase: An iterative approach to implementation promotes fine-tuning</span></h3> <p>As we began to implement the new function and outline management models for the new team, we validated and challenged our initial assumptions recommended in the design phase. Working closely with our client’s core team and socializing the new rate-case program across IT, we uncovered insights and made refinements—without sacrificing speed—that resulted in a set of fine-tuned leading practices and guidelines. Within a few months, we delivered IT rate-case management models, launch and engagement plans, an intake-system gap analysis, and a robust transition plan.<a id="deploy"></a><a></a><a href="#deploy"></a><a></a></p> </div> </div> <div class="modulelayeringblock--right"> <div class="modulelayeringblock--top background-spectrum-blue"></div> <div class="modulelayeringblock--middle background-spectrum-blue"></div> <div class="modulelayeringblock--bottom background-spectrum-blue"></div> </div> </div> </div> <div class="structuredtext aem-GridColumn aem-GridColumn--default--12"><div class="cmp-structuredtext is-cropped "> <div class="modulelayeringblock--left"> <div class="modulelayeringblock--top background-white"></div> <div class="modulelayeringblock--middle background-white"></div> <div class="modulelayeringblock--bottom background-white"></div> </div> <div class="cmp-structuredtext__container background-cobalt-blue body-text "> <div class="cmp-structuredtext__header"> </div> <div class="cmp-structuredtext__content short-form"> <h3><span class="display-sm">Deploy/go-live phase: Early engagement leads to successful deployment and widespread adoption</span></h3> <p>Asking teams across multiple operating companies to make numerous changes to the way they manage rate cases was ambitious. For example, we knew that requesting OpCos to fill out a structured intake form—rather than putting requests in their preferred format—could be met with resistance. However, because the form had been widely socialized and refined during the design phase, adoption was nearly immediate and widespread. These and other communication and socialization efforts across IT and the wider enterprise helped set the stage for a successful launch, with key stakeholders at each OpCo preparing to work with the new rate case function and looking forward to this new resource.</p> <p>Other tools and processes that KPMG provided and that quickly proved helpful included:</p> <ul><li>Automated request ticketing system</li><li>Consolidated data repository</li><li>Standardized response documents</li><li>Onboarding and training materials</li><li>Engagement communications</li><li>Change-management communications</li><li>Dashboards and reporting capabilities</li><li>Execution support.<a id="enhance"></a><a></a><a></a></li></ul> </div> </div> <div class="modulelayeringblock--right"> <div class="modulelayeringblock--top background-cobalt-blue"></div> <div class="modulelayeringblock--middle background-cobalt-blue"></div> <div class="modulelayeringblock--bottom background-cobalt-blue"></div> </div> </div> </div> <div class="structuredtext aem-GridColumn aem-GridColumn--default--12"><div class="cmp-structuredtext is-cropped "> <div class="modulelayeringblock--left"> <div class="modulelayeringblock--top background-white"></div> <div class="modulelayeringblock--middle background-white"></div> <div class="modulelayeringblock--bottom background-white"></div> </div> <div class="cmp-structuredtext__container background-spectrum-blue body-text "> <div class="cmp-structuredtext__header"> </div> <div class="cmp-structuredtext__content short-form"> <h3><span class="display-sm">Enhance and sustain phases: Lending support where it’s needed and preparing for a successful transition</span></h3> <p>KPMG provided interim support to the company’s RCMF as they hired, onboarded, and trained their permanent team members. In addition to onboarding, we helped to manage workflows and implement processes that would be sustainable for the client team.</p> <p>We remain flexible in providing any additional support needed, while empowering our client to take the reins and pursue activities that will improve the efficiency and effectiveness of the rate case function, including:</p> <ul><li>Perform a workflow gap analysis</li><li>Prioritize process improvements by OpCo</li><li>Provide execution support</li><li>Clean up IT project data</li><li>Refine intake response benchmarks</li><li>Initiate financial and operational key performance indicators (KPIs) reporting</li><li>Report on continuous feedback results</li><li>Establish tiered intake-response benchmarks</li><li>Improve financial and operational KPIs.</li></ul> </div> </div> <div class="modulelayeringblock--right"> <div class="modulelayeringblock--top background-spectrum-blue"></div> <div class="modulelayeringblock--middle background-spectrum-blue"></div> <div class="modulelayeringblock--bottom background-spectrum-blue"></div> </div> </div> </div> <div class="ctabreaker aem-GridColumn aem-GridColumn--default--12"><div class="cmp-ctabreaker background-purple light-text "> <div class="cmp-ctabreaker__wrapper"> <div class="cmp-ctabreaker__eyebox"> </div> <div class="cmp-ctabreaker__wrapper-databox"> <div class="cmp-ctabreaker__left"> <h2 class="cmp-ctabreaker__header">Preparing to meet future demands with the power of GenAI</h2> </div> <div class="cmp-ctabreaker__right"> <div class="cmp-ctabreaker__text"><p>The energy industry is embracing GenAI as a rate-case management solution for everything from data and document management to response generation. When envisioned, configured, and implemented wisely, natural language processing and computer vision can:</p> <ul><li>Scan and analyze a wide range of records, reports, market studies, and filings</li><li>Create and modify models for cost and revenue, demand and supply, and reliability and environmental use cases</li><li>Read and respond to requests from regulators and intervenors</li><li>Identify emerging regulatory issues and trends so that companies can manage and proactively mitigate risks or capitalize on opportunities and better address regulatory lag</li><li>Learn and self-improve over time.</li></ul> <p>Whether your company, like this client, needs to first modernize your data platform before embarking on a GenAI journey, or you’re ready to start designing and implementing GenAI tools, KPMG can help. We make the difference between new rate case tools and total rate case transformation. <br /> </p> </div> <div class="cmp-ctabreaker__ctas"> <a href="/us/en/ai.html" target="_self" class="cmp-ctabreaker__ctas-primary">Explore more</a> </div> </div> </div> </div> <div class="cmp-ctabreaker__entry-mask"></div> </div> </div> <div class="theteam aem-GridColumn aem-GridColumn--default--12"><div class="cmp-theteam background-gray-100 cmp-theteam--3-card no-callout using-carousel"> <div class="modulelayeringblock--left"> <div class="modulelayeringblock--top background-gray-100"></div> <div class="modulelayeringblock--middle"></div> <div class="modulelayeringblock--bottom background-gray-100"></div> </div> <div class="cmp-theteam__content"> <div class="cmp-theteam__header"> <h2 class="cmp-theteam__header-headline display-md">Meet the team that can make the difference when it comes to rate-case management</h2> <h3 class="cmp-theteam__header-subheader subhead-sm"></h3> <p class="cmp-theteam__header-body-text body-reg-md">If you’re looking to respond more quickly and consistently to rate-case requests and lessen the strain on other functions, let’s start a conversation. KPMG. Make the Difference.</p> <div class="cmp-theteam__header-buttons"> <div> <a class="cmp-theteam__header-contact button" href="#contactusnav">Contact Us</a> </div> </div> </div> <div class="cmp-theteam__list desktop"> <div class="cmp-theteam__list-item"> <div class="cmp-theteam__list-item-image"> <img src="/kpmg-us/content/dam/headshots/m/mcnamara-kyle.jpg" alt="Image of Kyle McNamara"/> </div> <div class="cmp-theteam__list-item-content"> <div class="cmp-theteam__list-item-name">Kyle McNamara</div> <div class="cmp-theteam__list-item-title">Managing Director Advisory, Finance Transformation, KPMG US</div> <div class="cmp-theteam__list-item-buttons"> <a href="https://www.linkedin.com/in/kylemcnamara/" rel="noopener noreferrer nofollow" target="_blank" class="cmp-theteam__list-item-contact cmp-theteam__list-item-linkedin button" aria-label="LinkedIn Profile"> <svg width="12" height="12" viewBox="0 0 12 12" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M10.6667 0C11.0203 0 11.3594 0.140476 11.6095 0.390524C11.8595 0.640573 12 0.979711 12 1.33333V10.6667C12 11.0203 11.8595 11.3594 11.6095 11.6095C11.3594 11.8595 11.0203 12 10.6667 12H1.33333C0.979711 12 0.640573 11.8595 0.390524 11.6095C0.140476 11.3594 0 11.0203 0 10.6667V1.33333C0 0.979711 0.140476 0.640573 0.390524 0.390524C0.640573 0.140476 0.979711 0 1.33333 0H10.6667ZM10.3333 10.3333V6.8C10.3333 6.2236 10.1044 5.6708 9.69678 5.26322C9.2892 4.85564 8.7364 4.62667 8.16 4.62667C7.59333 4.62667 6.93333 4.97333 6.61333 5.49333V4.75333H4.75333V10.3333H6.61333V7.04667C6.61333 6.53333 7.02667 6.11333 7.54 6.11333C7.78754 6.11333 8.02493 6.21167 8.19997 6.3867C8.375 6.56173 8.47333 6.79913 8.47333 7.04667V10.3333H10.3333ZM2.58667 3.70667C2.88371 3.70667 3.16859 3.58867 3.37863 3.37863C3.58867 3.16859 3.70667 2.88371 3.70667 2.58667C3.70667 1.96667 3.20667 1.46 2.58667 1.46C2.28786 1.46 2.00128 1.5787 1.78999 1.78999C1.5787 2.00128 1.46 2.28786 1.46 2.58667C1.46 3.20667 1.96667 3.70667 2.58667 3.70667ZM3.51333 10.3333V4.75333H1.66667V10.3333H3.51333Z" fill="#1E49E2"/> </svg> </a> <a class="cmp-theteam__list-item-bio button" href="/us/en/how-we-work/people/m/mcnamara-kyle.html" data-bio-name="Kyle McNamara"> Read bio </a> </div> </div> </div> <div class="cmp-theteam__list-item"> <div class="cmp-theteam__list-item-image"> <img src="/kpmg-us/content/dam/headshots/p/peterson-thomas.jpg" alt="Image of Thomas Peterson"/> </div> <div class="cmp-theteam__list-item-content"> <div class="cmp-theteam__list-item-name">Thomas Peterson</div> <div class="cmp-theteam__list-item-title">Managing Director, Financial Management, KPMG US</div> <div class="cmp-theteam__list-item-buttons"> <a href="https://www.linkedin.com/in/thomas-peterson-6a2858/" rel="noopener noreferrer nofollow" target="_blank" class="cmp-theteam__list-item-contact cmp-theteam__list-item-linkedin button" aria-label="LinkedIn Profile"> <svg width="12" height="12" viewBox="0 0 12 12" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M10.6667 0C11.0203 0 11.3594 0.140476 11.6095 0.390524C11.8595 0.640573 12 0.979711 12 1.33333V10.6667C12 11.0203 11.8595 11.3594 11.6095 11.6095C11.3594 11.8595 11.0203 12 10.6667 12H1.33333C0.979711 12 0.640573 11.8595 0.390524 11.6095C0.140476 11.3594 0 11.0203 0 10.6667V1.33333C0 0.979711 0.140476 0.640573 0.390524 0.390524C0.640573 0.140476 0.979711 0 1.33333 0H10.6667ZM10.3333 10.3333V6.8C10.3333 6.2236 10.1044 5.6708 9.69678 5.26322C9.2892 4.85564 8.7364 4.62667 8.16 4.62667C7.59333 4.62667 6.93333 4.97333 6.61333 5.49333V4.75333H4.75333V10.3333H6.61333V7.04667C6.61333 6.53333 7.02667 6.11333 7.54 6.11333C7.78754 6.11333 8.02493 6.21167 8.19997 6.3867C8.375 6.56173 8.47333 6.79913 8.47333 7.04667V10.3333H10.3333ZM2.58667 3.70667C2.88371 3.70667 3.16859 3.58867 3.37863 3.37863C3.58867 3.16859 3.70667 2.88371 3.70667 2.58667C3.70667 1.96667 3.20667 1.46 2.58667 1.46C2.28786 1.46 2.00128 1.5787 1.78999 1.78999C1.5787 2.00128 1.46 2.28786 1.46 2.58667C1.46 3.20667 1.96667 3.70667 2.58667 3.70667ZM3.51333 10.3333V4.75333H1.66667V10.3333H3.51333Z" fill="#1E49E2"/> </svg> </a> <a class="cmp-theteam__list-item-bio button" href="/us/en/how-we-work/people/p/peterson-thomas.html" data-bio-name="Thomas Peterson"> Read bio </a> </div> </div> </div> <div class="cmp-theteam__list-item"> <div class="cmp-theteam__list-item-image"> <img src="/kpmg-us/content/dam/headshots/l/lauer-nicole.png" alt="Image of Nicole Lauer"/> </div> <div class="cmp-theteam__list-item-content"> <div class="cmp-theteam__list-item-name">Nicole Lauer</div> <div class="cmp-theteam__list-item-title">Principal, Technology Risk Management, KPMG US</div> <div class="cmp-theteam__list-item-buttons"> <a href="https://www.linkedin.com/in/nicole-lauer-b87ab57" rel="noopener noreferrer nofollow" target="_blank" class="cmp-theteam__list-item-contact cmp-theteam__list-item-linkedin button" aria-label="LinkedIn Profile"> <svg width="12" height="12" viewBox="0 0 12 12" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M10.6667 0C11.0203 0 11.3594 0.140476 11.6095 0.390524C11.8595 0.640573 12 0.979711 12 1.33333V10.6667C12 11.0203 11.8595 11.3594 11.6095 11.6095C11.3594 11.8595 11.0203 12 10.6667 12H1.33333C0.979711 12 0.640573 11.8595 0.390524 11.6095C0.140476 11.3594 0 11.0203 0 10.6667V1.33333C0 0.979711 0.140476 0.640573 0.390524 0.390524C0.640573 0.140476 0.979711 0 1.33333 0H10.6667ZM10.3333 10.3333V6.8C10.3333 6.2236 10.1044 5.6708 9.69678 5.26322C9.2892 4.85564 8.7364 4.62667 8.16 4.62667C7.59333 4.62667 6.93333 4.97333 6.61333 5.49333V4.75333H4.75333V10.3333H6.61333V7.04667C6.61333 6.53333 7.02667 6.11333 7.54 6.11333C7.78754 6.11333 8.02493 6.21167 8.19997 6.3867C8.375 6.56173 8.47333 6.79913 8.47333 7.04667V10.3333H10.3333ZM2.58667 3.70667C2.88371 3.70667 3.16859 3.58867 3.37863 3.37863C3.58867 3.16859 3.70667 2.88371 3.70667 2.58667C3.70667 1.96667 3.20667 1.46 2.58667 1.46C2.28786 1.46 2.00128 1.5787 1.78999 1.78999C1.5787 2.00128 1.46 2.28786 1.46 2.58667C1.46 3.20667 1.96667 3.70667 2.58667 3.70667ZM3.51333 10.3333V4.75333H1.66667V10.3333H3.51333Z" fill="#1E49E2"/> </svg> </a> <a class="cmp-theteam__list-item-bio button" href="/us/en/how-we-work/people/l/lauer-nicole.html" data-bio-name="Nicole Lauer"> Read bio </a> </div> </div> </div> </div> <div class="cmp-theteam__spacer background-gray-100"> </div> </div> <div class="carousel-wrapper"> <div class="swiper mySwiper"> <div class="swiper-wrapper"> <div class="cmp-theteam__list-item swiper-slide"> <div class="cmp-theteam__list-item-image"> <img src="/kpmg-us/content/dam/headshots/m/mcnamara-kyle.jpg" alt="Image of Kyle McNamara"/> </div> <div class="cmp-theteam__list-item-content"> <div class="cmp-theteam__list-item-content-wrapper"> <div class="cmp-theteam__list-item-name">Kyle McNamara</div> <div class="cmp-theteam__list-item-title">Managing Director Advisory, Finance Transformation, KPMG US</div> </div> <div class="cmp-theteam__list-item-buttons"> <a href="https://www.linkedin.com/in/kylemcnamara/" rel="noopener noreferrer nofollow" target="_blank" class="cmp-theteam__list-item-contact cmp-theteam__list-item-linkedin button" aria-label="LinkedIn Profile"> <svg width="12" height="12" viewBox="0 0 12 12" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M10.6667 0C11.0203 0 11.3594 0.140476 11.6095 0.390524C11.8595 0.640573 12 0.979711 12 1.33333V10.6667C12 11.0203 11.8595 11.3594 11.6095 11.6095C11.3594 11.8595 11.0203 12 10.6667 12H1.33333C0.979711 12 0.640573 11.8595 0.390524 11.6095C0.140476 11.3594 0 11.0203 0 10.6667V1.33333C0 0.979711 0.140476 0.640573 0.390524 0.390524C0.640573 0.140476 0.979711 0 1.33333 0H10.6667ZM10.3333 10.3333V6.8C10.3333 6.2236 10.1044 5.6708 9.69678 5.26322C9.2892 4.85564 8.7364 4.62667 8.16 4.62667C7.59333 4.62667 6.93333 4.97333 6.61333 5.49333V4.75333H4.75333V10.3333H6.61333V7.04667C6.61333 6.53333 7.02667 6.11333 7.54 6.11333C7.78754 6.11333 8.02493 6.21167 8.19997 6.3867C8.375 6.56173 8.47333 6.79913 8.47333 7.04667V10.3333H10.3333ZM2.58667 3.70667C2.88371 3.70667 3.16859 3.58867 3.37863 3.37863C3.58867 3.16859 3.70667 2.88371 3.70667 2.58667C3.70667 1.96667 3.20667 1.46 2.58667 1.46C2.28786 1.46 2.00128 1.5787 1.78999 1.78999C1.5787 2.00128 1.46 2.28786 1.46 2.58667C1.46 3.20667 1.96667 3.70667 2.58667 3.70667ZM3.51333 10.3333V4.75333H1.66667V10.3333H3.51333Z" fill="#1E49E2"/> </svg> </a> <a class="cmp-theteam__list-item-bio button" href="/us/en/how-we-work/people/m/mcnamara-kyle.html" data-bio-name="Kyle McNamara"> Read bio </a> </div> </div> </div> <div class="cmp-theteam__list-item swiper-slide"> <div class="cmp-theteam__list-item-image"> <img src="/kpmg-us/content/dam/headshots/p/peterson-thomas.jpg" alt="Image of Thomas Peterson"/> </div> <div class="cmp-theteam__list-item-content"> <div class="cmp-theteam__list-item-content-wrapper"> <div class="cmp-theteam__list-item-name">Thomas Peterson</div> <div class="cmp-theteam__list-item-title">Managing Director, Financial Management, KPMG US</div> </div> <div class="cmp-theteam__list-item-buttons"> <a href="https://www.linkedin.com/in/thomas-peterson-6a2858/" rel="noopener noreferrer nofollow" target="_blank" class="cmp-theteam__list-item-contact cmp-theteam__list-item-linkedin button" aria-label="LinkedIn Profile"> <svg width="12" height="12" viewBox="0 0 12 12" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M10.6667 0C11.0203 0 11.3594 0.140476 11.6095 0.390524C11.8595 0.640573 12 0.979711 12 1.33333V10.6667C12 11.0203 11.8595 11.3594 11.6095 11.6095C11.3594 11.8595 11.0203 12 10.6667 12H1.33333C0.979711 12 0.640573 11.8595 0.390524 11.6095C0.140476 11.3594 0 11.0203 0 10.6667V1.33333C0 0.979711 0.140476 0.640573 0.390524 0.390524C0.640573 0.140476 0.979711 0 1.33333 0H10.6667ZM10.3333 10.3333V6.8C10.3333 6.2236 10.1044 5.6708 9.69678 5.26322C9.2892 4.85564 8.7364 4.62667 8.16 4.62667C7.59333 4.62667 6.93333 4.97333 6.61333 5.49333V4.75333H4.75333V10.3333H6.61333V7.04667C6.61333 6.53333 7.02667 6.11333 7.54 6.11333C7.78754 6.11333 8.02493 6.21167 8.19997 6.3867C8.375 6.56173 8.47333 6.79913 8.47333 7.04667V10.3333H10.3333ZM2.58667 3.70667C2.88371 3.70667 3.16859 3.58867 3.37863 3.37863C3.58867 3.16859 3.70667 2.88371 3.70667 2.58667C3.70667 1.96667 3.20667 1.46 2.58667 1.46C2.28786 1.46 2.00128 1.5787 1.78999 1.78999C1.5787 2.00128 1.46 2.28786 1.46 2.58667C1.46 3.20667 1.96667 3.70667 2.58667 3.70667ZM3.51333 10.3333V4.75333H1.66667V10.3333H3.51333Z" fill="#1E49E2"/> </svg> </a> <a class="cmp-theteam__list-item-bio button" href="/us/en/how-we-work/people/p/peterson-thomas.html" data-bio-name="Thomas Peterson"> Read bio </a> </div> </div> </div> <div class="cmp-theteam__list-item swiper-slide"> <div class="cmp-theteam__list-item-image"> <img src="/kpmg-us/content/dam/headshots/l/lauer-nicole.png" alt="Image of Nicole Lauer"/> </div> <div class="cmp-theteam__list-item-content"> <div class="cmp-theteam__list-item-content-wrapper"> <div class="cmp-theteam__list-item-name">Nicole Lauer</div> <div class="cmp-theteam__list-item-title">Principal, Technology Risk Management, KPMG US</div> </div> <div class="cmp-theteam__list-item-buttons"> <a href="https://www.linkedin.com/in/nicole-lauer-b87ab57" rel="noopener noreferrer nofollow" target="_blank" class="cmp-theteam__list-item-contact cmp-theteam__list-item-linkedin button" aria-label="LinkedIn Profile"> <svg width="12" height="12" viewBox="0 0 12 12" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M10.6667 0C11.0203 0 11.3594 0.140476 11.6095 0.390524C11.8595 0.640573 12 0.979711 12 1.33333V10.6667C12 11.0203 11.8595 11.3594 11.6095 11.6095C11.3594 11.8595 11.0203 12 10.6667 12H1.33333C0.979711 12 0.640573 11.8595 0.390524 11.6095C0.140476 11.3594 0 11.0203 0 10.6667V1.33333C0 0.979711 0.140476 0.640573 0.390524 0.390524C0.640573 0.140476 0.979711 0 1.33333 0H10.6667ZM10.3333 10.3333V6.8C10.3333 6.2236 10.1044 5.6708 9.69678 5.26322C9.2892 4.85564 8.7364 4.62667 8.16 4.62667C7.59333 4.62667 6.93333 4.97333 6.61333 5.49333V4.75333H4.75333V10.3333H6.61333V7.04667C6.61333 6.53333 7.02667 6.11333 7.54 6.11333C7.78754 6.11333 8.02493 6.21167 8.19997 6.3867C8.375 6.56173 8.47333 6.79913 8.47333 7.04667V10.3333H10.3333ZM2.58667 3.70667C2.88371 3.70667 3.16859 3.58867 3.37863 3.37863C3.58867 3.16859 3.70667 2.88371 3.70667 2.58667C3.70667 1.96667 3.20667 1.46 2.58667 1.46C2.28786 1.46 2.00128 1.5787 1.78999 1.78999C1.5787 2.00128 1.46 2.28786 1.46 2.58667C1.46 3.20667 1.96667 3.70667 2.58667 3.70667ZM3.51333 10.3333V4.75333H1.66667V10.3333H3.51333Z" fill="#1E49E2"/> </svg> </a> <a class="cmp-theteam__list-item-bio button" href="/us/en/how-we-work/people/l/lauer-nicole.html" data-bio-name="Nicole Lauer"> Read bio </a> </div> </div> </div> </div> <div class="carousel-navigation-wrapper"> <div class="cmp-theteam__carousel-navigation"> <div class="swiper-button-prev" aria-label="Previous"></div> <div class="swiper-pagination"></div> <div class="swiper-button-next" aria-label="Next"></div> </div> </div> </div> </div> <div class="modulelayeringblock--right"> <div class="modulelayeringblock--top background-purple"></div> <div class="modulelayeringblock--middle"></div> <div class="modulelayeringblock--bottom background-cobalt-blue"></div> </div> </div> </div> <div class="insightsshowcase aem-GridColumn aem-GridColumn--default--12"><section data-component="insightsshowcase" class="cmp-insightsshowcase background-cobalt-blue " data-type="authored" data-cmppath="/kpmg-us/content/kpmg/us/en/how-we-work/client-stories/power-of-transparency/jcr:content/root/container/insightsshowcase" data-resultclass=".cmp-minimalrecirc__card"> <div class="modulelayeringblock--left"> <div class="modulelayeringblock--top background-cobalt-blue"></div> <div class="modulelayeringblock--middle-left"></div> <div class="modulelayeringblock--bottom background-cobalt-blue"></div> </div> <div class="cmp-insightsshowcase__container"> <div class="cmp-insightsshowcase__header"> <h2 class="cmp-insightsshowcase__title">Explore more insights</h2> <div class="cmp-insightsshowcase__navigation"> <button class="cmp-insightsshowcase__prev" aria-label="Previous"> <svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </button> <div class="cmp-insightsshowcase__pagination"></div> <button class="cmp-insightsshowcase__next" aria-label="Next"> <svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </button> </div> </div> <div class="cmp-insightsshowcase__carousel-overflow"> <div class="cmp-insightsshowcase__carousel-wrapper"> <div class="cmp-insightsshowcase__carousel"> <div class="swiper-wrapper"> <div class="cmp-card cmp-card--insight " data-sorttime="2023-08-21T11:30:07.099+0000"> <div class="cmp-card__media"> <img src="/kpmg-us/content/dam/kpmg/basic-hero/2023/rb-wave-ocean.jpg" alt/> </div> <div class="cmp-card__content background-white"> <div class="card-content-container"> <div class="cmp-card__icon-tag-date"> <div class="cmp-card__icon-tag"> <img class="cmp-card__icon" src="/kpmg-us/etc.clientlibs/kpmg/clientlibs/clientlib-site/resources/images/icons/insight-icon.svg" alt/> <span class="cmp-card__content-tag">Insight</span> </div> <span class="cmp-card__event-label cmp-card__event-label--webcast-replay"><span>Webcast</span> Replay</span> <span class="cmp-card__event-label cmp-card__event-label--webcast-upcoming"><span>Webcast</span> Upcoming</span> <span class="cmp-card__event-label cmp-card__event-label--podcast-replay"><span>Listen</span> Now</span> </div> <p class="cmp-card__header">CFO Real Insights</p> <p class="cmp-card__description">Data, analysis and events to keep CFOs informed and focused.</p> <div class="cmp-card__cta-container"> <a class="cmp-card__cta" href="/us/en/insights-by-role/cfo-real-insights.html"> Read more <svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> </div> </div> <div class="cmp-insightsshowcase__entry-mask"></div> </div> </div> <div class="cmp-card cmp-card--insight " data-sorttime="2023-01-27T17:39:00.000Z"> <div class="cmp-card__media"> <img src="/kpmg-us/content/dam/kpmg/category-hero/2023/future-of-finance-2000x1125-h.jpg" alt="Future of finance"/> </div> <div class="cmp-card__content background-white"> <div class="card-content-container"> <div class="cmp-card__icon-tag-date"> <div class="cmp-card__icon-tag"> <img class="cmp-card__icon" src="/kpmg-us/etc.clientlibs/kpmg/clientlibs/clientlib-site/resources/images/icons/insight-icon.svg" alt/> <span class="cmp-card__content-tag">Insight</span> </div> <span class="cmp-card__event-label cmp-card__event-label--webcast-replay"><span>Webcast</span> Replay</span> <span class="cmp-card__event-label cmp-card__event-label--webcast-upcoming"><span>Webcast</span> Upcoming</span> <span class="cmp-card__event-label cmp-card__event-label--podcast-replay"><span>Listen</span> Now</span> </div> <p class="cmp-card__header">Future of finance</p> <p class="cmp-card__description">The CFO agenda for elevating finance</p> <div class="cmp-card__cta-container"> <a class="cmp-card__cta" href="/us/en/articles/2023/future-of-finance.html"> Read more <svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </a> </div> </div> <div class="cmp-insightsshowcase__entry-mask"></div> </div> </div> </div> </div> </div> </div> </div> <div class="modulelayeringblock--right"> <div class="modulelayeringblock--top background-cobalt-blue"></div> <div class="modulelayeringblock--middle-left"></div> <div class="modulelayeringblock--bottom background-cobalt-blue"></div> </div> </section> </div> <div class="minimalrecirc aem-GridColumn aem-GridColumn--default--12"> <div data-type="authored" class="cmp-minimalrecirc background-kpmg-blue " data-resultclass=".cmp-minimalrecirc__card"> <div class="modulelayeringblock--left"> <div class="modulelayeringblock--top background-kpmg-blue"></div> <div class="modulelayeringblock--middle-left"></div> <div class="modulelayeringblock--bottom background-kpmg-blue"></div> </div> <div class="cmp-minimalrecirc__container"> <div class="cmp-minimalrecirc__header"> <p class="cmp-minimalrecirc__eyebrow"></p> <h2 class="cmp-minimalrecirc__title">Explore services tailored to your business</h2> <div class="cmp-minimalrecirc__buttons"> <div class="cmp-minimalrecirc__navigation"> <button class="cmp-minimalrecirc__prev" aria-label="Previous"> <svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </button> <button class="cmp-minimalrecirc__next" aria-label="Next"> <svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="currentColor"/> </svg> </button> </div> </div> </div> <div class="cmp-minimalrecirc__carousel-overflow"> <div class="cmp-minimalrecirc__carousel-wrapper"> <div class="cmp-minimalrecirc__carousel"> <div class="swiper-wrapper"> <div class="cmp-minimalrecirc__card swiper-slide" data-sorttime="2023-07-05T21:25:39.808+0000"> <div class="cmp-minimalrecirc__card--eyebrow"> <svg viewBox="0 0 13 14" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M3.383 11.471L5 12.3335V13.467L2.912 12.3535C2.03163 11.8852 1.29542 11.186 0.782392 10.3309C0.269363 9.47583 -0.00111083 8.49717 3.42891e-06 7.5V1C0.000268167 0.734865 0.10571 0.480665 0.293189 0.293186C0.480668 0.105707 0.734868 0.000264738 1 0H11C11.2651 0.000264738 11.5193 0.105707 11.7068 0.293186C11.8943 0.480665 11.9997 0.734865 12 1V6H11V1H1V7.5C0.999228 8.31589 1.22063 9.11659 1.64046 9.81618C2.06028 10.5158 2.66268 11.0878 3.383 11.471Z" fill="currentColor"/> <path fill-rule="evenodd" clip-rule="evenodd" d="M11.9495 10H13V11H11.9495C11.885 11.313 11.7607 11.6106 11.5835 11.8765L12.3285 12.6215L11.6215 13.3285L10.8765 12.5835C10.6106 12.7607 10.313 12.885 10 12.9495V14H9V12.9495C8.68701 12.885 8.3894 12.7607 8.1235 12.5835L7.3785 13.3285L6.6715 12.6215L7.4165 11.8765C7.23926 11.6106 7.11498 11.313 7.0505 11H6V10H7.0505C7.11498 9.68701 7.23926 9.3894 7.4165 9.1235L6.6715 8.3785L7.3785 7.6715L8.1235 8.4165C8.3894 8.23926 8.68701 8.11498 9 8.0505V7H10V8.0505C10.313 8.11498 10.6106 8.23926 10.8765 8.4165L11.6215 7.6715L12.3285 8.3785L11.5835 9.1235C11.7607 9.3894 11.885 9.68701 11.9495 10ZM8.66665 11.7472C8.91332 11.912 9.20333 12 9.5 12C9.8977 11.9996 10.279 11.8414 10.5602 11.5602C10.8414 11.279 10.9996 10.8977 11 10.5C11 10.2033 10.912 9.91332 10.7472 9.66665C10.5824 9.41997 10.3481 9.22771 10.074 9.11418C9.79994 9.00065 9.49834 8.97094 9.20736 9.02882C8.91639 9.0867 8.64912 9.22956 8.43934 9.43934C8.22956 9.64912 8.0867 9.91639 8.02882 10.2074C7.97094 10.4983 8.00065 10.7999 8.11418 11.074C8.22771 11.3481 8.41997 11.5824 8.66665 11.7472Z" fill="currentColor"/> </svg> <span class="cmp-minimalrecirc__card--eyebrow-title">Service</span>  </div> <div class="cmp-minimalrecirc__card--heading">Finance and Accounting</div> <a href="/us/en/capabilities-services/advisory-services/finance-accounting.html" class="cmp-minimalrecirc__card--cta"> Read more </a> </div> </div> </div> </div> </div> <div class="cmp-minimalrecirc__bottom"></div> </div> <div class="modulelayeringblock--right"> <div class="modulelayeringblock--top background-kpmg-blue"></div> <div class="modulelayeringblock--middle-left"></div> <div class="modulelayeringblock--bottom background-kpmg-blue"></div> </div> </div>  </div> </div> </div> </div> <div class="experiencefragment aem-GridColumn aem-GridColumn--default--12"> <div id="experiencefragment-101918b05b" class="cmp-experiencefragment cmp-experiencefragment--footer"> <div id="container-b75efddbe6" class="cmp-container"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="footer2 aem-GridColumn aem-GridColumn--default--12"> <footer class="cmp-footer2"> <div class="cmp-footer2__general"> <div class="cmp-footer2__container-top"> <div class="cmp-footer2__logo"> <a aria-label="KPMG Home" href="/us/en.html" target="_self"> <svg width="173" height="68" viewBox="0 0 173 68" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M133.967 0.384766V33.9082L133.531 34.2615L133.096 34.6147L132.679 34.9856L132.28 35.3565L131.899 35.7275L131.518 36.116L131.155 36.5046L130.792 36.8932V0.384766H92.6438V30.9056H89.4874V0.384766H51.339V30.9586H48.1826V0.384766H10.0342V35.2329L0.292969 66.8311H8.85506L13.1542 52.8424H14.3878L21.4986 66.8311H31.8385L24.9452 52.8424H40.5819L36.2465 66.8311H45.5886L49.8696 52.8778H51.9376V52.8424H54.8763H55.1121H72.7623L68.6264 66.7958H78.0592L82.0681 52.8424H86.3129L86.4217 66.7958H94.3307L103.419 52.8424H109.369L106.285 66.7958H115.573L118.602 52.8424H123.971L123.935 53.6372L123.954 54.4496L123.991 55.2268L124.063 56.0039L124.118 56.3748L124.172 56.7458L124.244 57.1167L124.317 57.4876L124.408 57.8585L124.498 58.2118L124.607 58.565L124.716 58.9183L124.843 59.2715L124.97 59.6071L125.115 59.9427L125.26 60.2606L125.423 60.5962L125.587 60.9141L125.768 61.2144L125.95 61.5323L126.149 61.8326L126.367 62.1152L126.585 62.4154L126.821 62.6804L127.056 62.963L127.292 63.2279L127.564 63.4929L127.836 63.7401L128.181 64.0227L128.526 64.3053L128.888 64.5703L129.269 64.8175L129.65 65.0648L130.031 65.2944L130.43 65.4886L130.848 65.7006L131.247 65.8772L131.664 66.0538L132.081 66.2128L132.516 66.3718L132.952 66.5132L133.387 66.6368L133.823 66.7604L134.258 66.8664L135.129 67.0606L136.018 67.202L136.888 67.3256L137.759 67.4316L138.612 67.5022L139.446 67.5376L140.262 67.573H141.042L142.094 67.5562L143.147 67.5395L144.217 67.4865L145.287 67.4335L146.357 67.3451L147.428 67.2567L148.498 67.1507L149.568 67.0271L150.656 66.8857L151.745 66.7267L152.833 66.5501L153.922 66.3735L155.01 66.1793L156.098 65.9673L157.187 65.7554L158.293 65.5081L161.522 52.8441H172.116V0.3864H133.968L133.967 0.384766ZM13.5715 51.5354L13.6258 51.3412L13.7529 51.5354H13.5715ZM46.804 32.7425L46.2598 34.5264L41.1806 50.9526L40.981 51.5354H24.2922L23.0042 48.8507L40.981 30.9586H29.4258L15.3673 45.7068L19.9204 30.9586H11.3946V1.70947H46.8039V32.7425H46.804ZM56.654 46.6252L56.3819 46.642L56.1279 46.6587L55.8558 46.6755H55.5656H55.1847H54.8581L54.5497 46.6923H54.2595L51.992 46.6755L53.0441 42.8957L53.5339 41.0235L54.7311 36.6255H55.1121H55.5112L55.8921 36.6088H56.2549H58.0145L59.0848 36.6255L60.0643 36.6609L60.4997 36.6777L60.9169 36.7131L61.316 36.7661L61.6788 36.8191L62.0053 36.8721L62.3137 36.9605L62.6039 37.0489L62.8579 37.1549L63.0755 37.2609L63.2751 37.4023L63.4566 37.5437L63.6016 37.7204L63.6922 37.8618L63.7647 38.0032L63.8372 38.1622L63.8916 38.3388L63.9279 38.533L63.9471 38.7272V38.9391V39.1687L63.9279 39.416L63.9108 39.6633L63.8564 39.9459L63.8021 40.2285L63.6387 40.829L63.4391 41.5002L63.2395 42.0654L63.0218 42.6129L62.786 43.1251L62.5321 43.602L62.405 43.814L62.2779 44.0259L62.1327 44.2379L61.9693 44.432L61.806 44.6262L61.6426 44.8029L61.4612 44.9795L61.2797 45.1385L61.0801 45.2799L60.8805 45.4389L60.6628 45.5625L60.427 45.7039L60.1912 45.8275L59.9372 45.9335L59.6833 46.0395L59.4112 46.1279L59.1209 46.2339L58.8125 46.3045L58.486 46.3751L58.1595 46.4457L57.7967 46.4987L57.4339 46.5517L57.053 46.5871L56.6539 46.6225L56.654 46.6252ZM82.4491 51.5354L86.1678 38.6418L86.313 51.5354H82.4492H82.4491ZM88.1088 30.9056H79.2564L73.1614 51.5354H63.7649L64.2002 51.3588L64.6356 51.1822L65.0528 51.0056L65.47 50.8114L65.8691 50.6172L66.25 50.3876L66.631 50.1756L66.9938 49.946L67.3566 49.6988L67.7012 49.4515L68.0278 49.2042L68.3543 48.9216L68.6627 48.6567L68.9529 48.3564L69.2432 48.0738L69.5153 47.7559L69.7874 47.4556L70.0413 47.12L70.2771 46.8021L70.513 46.4488L70.7306 46.0956L70.9302 45.7424L71.1298 45.3714L71.3113 44.9829L71.4928 44.5943L71.6561 44.2057L71.8011 43.7995L71.9463 43.3756L72.0551 42.9517L72.1822 42.5278L72.2728 42.0685L72.3634 41.627L72.4905 40.9205L72.5993 40.2493L72.6718 39.6135L72.7262 39.0129L72.7454 38.4124L72.7262 37.8649L72.7091 37.3173L72.6366 36.8051L72.5641 36.3282L72.437 35.8513L72.3099 35.4098L72.1284 34.9859L71.9288 34.5796L71.7112 34.1734L71.4572 33.8025L71.167 33.4492L70.9311 33.202L70.6953 32.9547L70.4414 32.7427L70.1693 32.5485L69.879 32.3543L69.5888 32.1777L69.2804 32.0187L68.972 31.8773L68.6455 31.7359L68.319 31.6299L67.9743 31.5239L67.6297 31.4179L67.2669 31.3295L66.9041 31.2589L66.5413 31.1883L66.1603 31.1353L65.3803 31.0293L64.6003 30.9763L63.8021 30.9233L62.9858 30.9065H61.3532H59.7388H59.2308H58.3238H57.1992H55.9475H54.7321H53.6981H52.9725H52.7004V1.71041H88.1097V30.9065L88.1088 30.9056ZM109.623 51.5354H104.308L112.362 39.1716L109.623 51.5354ZM129.414 31.4884L129.394 38.6418L128.941 39.26L128.524 39.8958L128.106 40.5317L127.726 41.1675L127.363 41.8034L127 42.4569L126.692 43.0927L126.383 43.7286L126.093 44.3468L125.839 44.9826L125.585 45.6008L125.367 46.2013L125.168 46.8018L124.986 47.3847L124.823 47.9499L124.678 48.5151L124.587 48.886L124.496 49.2746L124.406 49.6455L124.333 50.0341L124.261 50.405L124.206 50.7759L124.152 51.1468L124.116 51.5354H118.91L123.354 30.9586L108.37 30.9418L94.9648 51.5363H93.9852V1.71037H129.413V31.4893L129.414 31.4884ZM149.839 59.9604L149.095 60.084L148.334 60.19L147.572 60.296L146.828 60.3844L146.084 60.455L145.34 60.508L144.615 60.5434H143.889H143.418L142.946 60.5267L142.493 60.4913L142.039 60.4383L141.604 60.3677L141.186 60.2971L140.769 60.2087L140.37 60.1027L139.989 59.9791L139.608 59.8555L139.245 59.6965L138.901 59.5375L138.556 59.3433L138.23 59.1491L137.921 58.9371L137.631 58.7252L137.341 58.4779L137.087 58.2129L136.833 57.948L136.597 57.6477L136.379 57.3475L136.18 57.0119L135.998 56.6763L135.817 56.3231L135.672 55.9522L135.544 55.5459L135.436 55.1397L135.327 54.7158L135.254 54.2742L135.2 53.815L135.164 53.3381L135.145 52.8435H151.652L149.838 59.9615L149.839 59.9604ZM170.773 51.5354H161.848L163.317 45.7774H145.431L143.962 51.5354H135.309V50.352L135.418 49.8575L135.508 49.3629L135.617 48.833L135.726 48.3032L135.889 47.7203L136.053 47.1375L136.234 46.5546L136.434 45.9894L136.651 45.4242L136.887 44.859L137.141 44.3114L137.395 43.7639L137.685 43.2164L137.976 42.7042L138.284 42.1743L138.629 41.6797L138.973 41.1852L139.318 40.7083L139.699 40.2491L140.098 39.8075L140.515 39.3836L140.932 38.995L141.386 38.6065L141.839 38.2355L142.311 37.8999L142.819 37.582L143.327 37.2994L143.853 37.0345L144.397 36.7872L144.96 36.5753L145.54 36.3987L146.139 36.2573L146.755 36.1337L147.39 36.0452L148.043 35.9923L148.715 35.9755L149.241 35.9923L149.767 36.0277L150.293 36.0983L150.801 36.2043L151.055 36.2749L151.29 36.3455L151.526 36.4161L151.744 36.5221L151.962 36.6105L152.179 36.7341L152.379 36.8577L152.578 36.9813L152.76 37.1403L152.941 37.2993L153.105 37.4583L153.268 37.6525L153.413 37.8291L153.54 38.041L153.649 38.2706L153.758 38.5002L153.849 38.7475L153.921 39.0125L153.975 39.2774L154.03 39.5777L154.049 39.8779V40.1959V40.5314L154.013 40.8847H164.679L164.842 40.1605L164.988 39.3304L165.06 38.8888L165.096 38.4119L165.133 37.935V37.4405L165.116 36.9283L165.061 36.3984L165.007 36.1511L164.971 35.8862L164.898 35.6213L164.826 35.3563L164.735 35.0737L164.644 34.8088L164.536 34.5438L164.408 34.2789L164.281 34.014L164.118 33.749L163.955 33.4841L163.773 33.2191L163.555 32.9366L163.32 32.6716L163.084 32.4067L162.83 32.1594L162.558 31.9121L162.268 31.6825L161.977 31.4706L161.669 31.2586L161.342 31.0467L161.016 30.8701L160.671 30.6935L160.308 30.5169L159.946 30.3579L159.565 30.1989L159.166 30.0574L158.767 29.916L158.367 29.7924L157.932 29.6864L157.515 29.5804L157.061 29.4744L156.608 29.386L156.154 29.2976L155.683 29.227L155.193 29.174L154.195 29.068L153.179 28.9796L152.109 28.9442L151.021 28.9274L150.204 28.9442L149.352 28.961L148.463 29.014L147.538 29.0846L146.576 29.1906L145.597 29.3142L144.599 29.4732L143.583 29.6851L143.075 29.7911L142.549 29.9147L142.041 30.0561L141.515 30.1975L140.989 30.3565L140.463 30.5331L139.937 30.7097L139.429 30.9039L138.903 31.1159L138.377 31.3455L137.869 31.5751L137.343 31.8224L136.835 32.0873L136.327 32.3699L135.819 32.6525L135.312 32.9705V1.70781H170.775V51.5338L170.773 51.5354Z" fill="white"/> </svg> </a> <div class="cmp-footer2__social"> <div class="cmp-footer2__linkedin"> Learn about us: <a href="https://www.linkedin.com/company/kpmg-us" title="Linkedin Share" target="_self" rel="noopener noreferrer"> <svg viewBox="0 0 12 12" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M10.6667 0C11.0203 0 11.3594 0.140476 11.6095 0.390524C11.8595 0.640573 12 0.979711 12 1.33333V10.6667C12 11.0203 11.8595 11.3594 11.6095 11.6095C11.3594 11.8595 11.0203 12 10.6667 12H1.33333C0.979711 12 0.640573 11.8595 0.390524 11.6095C0.140476 11.3594 0 11.0203 0 10.6667V1.33333C0 0.979711 0.140476 0.640573 0.390524 0.390524C0.640573 0.140476 0.979711 0 1.33333 0H10.6667ZM10.3333 10.3333V6.8C10.3333 6.2236 10.1044 5.6708 9.69678 5.26322C9.2892 4.85564 8.7364 4.62667 8.16 4.62667C7.59333 4.62667 6.93333 4.97333 6.61333 5.49333V4.75333H4.75333V10.3333H6.61333V7.04667C6.61333 6.53333 7.02667 6.11333 7.54 6.11333C7.78754 6.11333 8.02493 6.21167 8.19997 6.3867C8.375 6.56173 8.47333 6.79913 8.47333 7.04667V10.3333H10.3333ZM2.58667 3.70667C2.88371 3.70667 3.16859 3.58867 3.37863 3.37863C3.58867 3.16859 3.70667 2.88371 3.70667 2.58667C3.70667 1.96667 3.20667 1.46 2.58667 1.46C2.28786 1.46 2.00128 1.5787 1.78999 1.78999C1.5787 2.00128 1.46 2.28786 1.46 2.58667C1.46 3.20667 1.96667 3.70667 2.58667 3.70667ZM3.51333 10.3333V4.75333H1.66667V10.3333H3.51333Z" fill="currentColor"/> </svg> </a> </div> <a class="cmp-footer2__subscribe" href="https://kpmg.com/us/en/subscription.html" title="Subscribe" target="_self"> <svg version="1.1" id="samples" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink" x="0px" y="0px" viewBox="0 0 32 28.3" style="enable-background:new 0 0 32 28.3;" xml:space="preserve"> <style type="text/css"> .st0{fill:#FFFFFF;} </style> <path class="st0" d="M12.9,25.3c-1,0-1.8-0.1-1.9-0.2c-3.3-0.5-6.3-2.2-8.3-4.9c-2.1-2.7-3-6-2.5-9.3C1.1,4,7.6-0.9,14.5,0.1 c6.2,1,10.9,6.2,10.9,12.3h-2c0-5.1-3.9-9.5-9.1-10.3C8.4,1.3,3,5.3,2.1,11.2C1.7,14,2.4,16.8,4.2,19s4.2,3.7,7.1,4.1 c0.7,0.1,2.8,0.3,3.8-0.3l1.1,1.7C15.2,25.1,13.9,25.3,12.9,25.3L12.9,25.3z"/> <path class="st0" d="M11.3,19.2c-3.9-0.6-6.3-3.8-5.8-7.9C5.8,9.6,6.8,8,8.3,6.9s3.3-1.6,5.1-1.3c2.9,0.1,5.3,2.8,5.8,5.3l-2,0.4 c-0.4-1.7-2.2-3.7-4-3.7c-0.1,0-0.1,0-0.1,0c-1.2-0.2-2.6,0.2-3.7,0.9c-1.1,0.8-1.8,1.9-2,3.1c-0.4,3,1.3,5.2,4.1,5.6L11.3,19.2 L11.3,19.2z"/> <path class="st0" d="M28.7,28.3c-0.2,0-0.4-0.1-0.6-0.2l-5.8-4.3l-1.3,3c-0.1,0.4-0.5,0.6-0.9,0.6s-0.7-0.2-0.9-0.5l-7.7-14 c-0.2-0.3-0.2-0.8,0.1-1.1c0.2-0.3,0.6-0.5,1-0.4l16,3.6c0.4,0.1,0.7,0.4,0.8,0.8s-0.1,0.8-0.4,1l-2.6,2l5.3,4.1 c0.4,0.3,0.5,0.9,0.2,1.3l-2.3,3.7c-0.1,0.2-0.4,0.4-0.7,0.5C28.8,28.3,28.8,28.3,28.7,28.3L28.7,28.3z M21.9,21.3 c0.2,0,0.4,0.1,0.6,0.2l5.9,4.4l1.2-2L24,19.5c-0.2-0.2-0.4-0.5-0.4-0.8s0.1-0.6,0.4-0.8l1.9-1.5l-11.7-2.6L20,24.2l1-2.3 c0.1-0.3,0.4-0.5,0.7-0.6C21.7,21.3,21.8,21.3,21.9,21.3L21.9,21.3z"/> </svg> Subscribe </a> </div> </div> <div class="cmp-footer2__tagline"> <p>KPMG. Make the Difference.</p> </div> <div class="cmp-footer2__nav"> <nav> <ul> <li> <a href="https://home.kpmg/us/en/home/misc/legal.html" target="_blank" rel="noopener noreferrer">Legal</a> </li> <li> <a href="/us/en/how-we-work/privacy.html" target="_self">Privacy</a> </li> <li> <a href="https://home.kpmg/us/en/home/misc/accessibility.html" target="_self">Accessibility</a> </li> <li> <a class="optanon-show-settings" href="#" target="_self">Cookie Preferences</a> </li> <li> <a href="/us/en/how-we-work/data-privacy.html" target="_self">Do Not Sell or Share My Personal Information</a> </li> </ul> </nav> </div> </div> </div> <div class="cmp-footer2__legal cmp-footer2__container"><p><br /> Some or all of the services described herein may not be permissible for KPMG audit clients and their affiliates or related entities.<br /> <br /> The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act upon such information without appropriate professional advice after a thorough examination of the particular situation. KPMG LLP does not provide legal services.</p> <p>The information contained herein is not intended to be “written advice concerning one or more Federal tax matters” subject to the requirements of section 10.37(a)(2) of Treasury Department Circular 230.</p> <p>© 2025 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.</p> <p>For more detail about the structure of the KPMG global organization please visit <a href="https://home.kpmg/xx/en/home/misc/governance.html" title="KPMG Governance">https://home.kpmg/governance</a>.</p> </div> </footer>  </div> </div> </div> </div> </div> <div class="container responsivegrid aem-GridColumn aem-GridColumn--default--12"> <div id="container-1f3897d03d" class="cmp-container"> <div class="experiencefragment"> <div id="experiencefragment-6064323626" class="cmp-experiencefragment cmp-experiencefragment--sitewide-contact-us"> <div id="container-21dd35b4d4" class="cmp-container"> <div class="aem-Grid aem-Grid--12 aem-Grid--default--12 "> <div class="contactrfpmodal aem-GridColumn aem-GridColumn--default--12"> <dialog id="contactusnav" class="cmp-contactrfpmodal background-cobalt-blue"> <div class="cmp-contactrfpmodal__thankyou"> <svg width="64" height="64" viewBox="0 0 64 64" fill="none" xmlns="http://www.w3.org/2000/svg"> <circle cx="32" cy="32" r="31.5" stroke="white"/> <path d="M29.75 38L23 31.25L24.0605 30.1895L29.75 35.8782L39.9395 25.6895L41 26.75L29.75 38Z" fill="white"/> </svg> <p class="cmp-contactrfpmodal__thankyou--headline">Thank you!</p> <div class="cmp-contactrfpmodal__thankyou--subheadline"> <p>Thank you for contacting KPMG. We will respond to you as soon as possible.</p> </div> </div> <div class="cmp-contactrfpmodal__header"> <h2 class="cmp-contactrfpmodal__headline">Contact KPMG</h2> </div> <div class="cmp-contactrfpmodal__form-header">Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.</div> <form action="/kpmg-us/content/experience-fragments/kpmg/us/en/site/sitewide-contact-us/master/_jcr_content/root/contactrfpmodal_copy.submit.json" autocomplete="on" class="cmp-form cmp-contactrfpmodal__form" method="POST" target="target" data-validate="true" data-recaptcha="6LcwWqIcAAAAAN49UFgtPmTJTHGw8N_gASYxXhDk"> <div class="cmp-form__field cmp-form__field--select cmp-form__field--inquirytype"> <div class="cmp-form__field--select-wrapper"> <label for="contactusnav-inquiry-type">Inquiry Type *</label> <select id="contactusnav-inquiry-type" name="Inquiry_Type" data-validation="required"> <option value="">Request Type *</option> <option value="Request for Services">Request for Services / Proposal</option> <option value="Careers">Careers</option> <option value="CPE Inquiries">CPE Inquiries</option> <option value="Press / Media">Press / Media</option> <option value="KPMG Alumni">KPMG Alumni</option> <option value="Accounts Payable / W9 Requests">Accounts Payable / W9 Requests</option> <option value="Employment Verification">Employment Verification</option> <option value="Vendor / Supplier Inquiries">Vendor / Supplier Inquiries</option> <option value="Other">Other</option> </select> </div> <span class="cmp-form__error"></span> </div> <div class="cmp-form__field cmp-form__field--select cmp-form__field--function hidden"> <div class="cmp-form__field--select-wrapper"> <label for="contactusnav-function">Function *</label> <select id="contactusnav-function" name="Function" data-validation="required"> <option value="">What can we help you with? *</option> <option value="Advisory">Advisory</option> <option value="Tax">Tax</option> <option value="Audit">Audit</option> <option value="Other/Not Sure">I'm not sure / Other</option> </select> </div> <span class="cmp-form__error"></span> </div> <div class="cmp-form__field cmp-form__field--text cmp-form__field--emailaddress"> <label for="contactusnav-email-address">Email Address *</label> <input id="contactusnav-email-address" maxlength="254" name="EmailAddress" type="text" placeholder="Email Address *" data-validation="required|email|max:254"/> <span class="cmp-form__error"></span> </div> <div class="cmp-form__field cmp-form__field--text cmp-form__field--busphone"> <label for="contactusnav-bus-phone">Phone Number</label> <input id="contactusnav-bus-phone" maxlength="50" name="busPhone" type="text" placeholder="Phone Number" data-validation="phone"/> <span class="cmp-form__error"></span> </div> <div class="cmp-form__field cmp-form__field--text cmp-form__field--firstname"> <label for="contactusnav-first-name">First Name *</label> <input id="contactusnav-first-name" maxlength="100" name="FirstName" type="text" placeholder="First Name *" data-validation="required|string|max:100"/> <span class="cmp-form__error"></span> </div> <div class="cmp-form__field cmp-form__field--text cmp-form__field--lastname"> <label for="contactusnav-last-name">Last Name *</label> <input id="contactusnav-last-name" maxlength="100" name="LastName" type="text" placeholder="Last Name *" data-validation="required|string|max:100"/> <span class="cmp-form__error"></span> </div> <div class="cmp-form__field cmp-form__field--text cmp-form__field--jobtitle"> <label for="contactusnav-job-title">Title *</label> <input id="contactusnav-job-title" maxlength="100" name="Title" type="text" placeholder="Title *" data-validation="required|string|max:100"/> <span class="cmp-form__error"></span> </div> <div class="cmp-form__field cmp-form__field--text cmp-form__field--company"> <label for="contactusnav-company">Company *</label> <input id="contactusnav-company" maxlength="250" name="Company" type="text" placeholder="Company *" data-validation="required|string|max:250"/> <span class="cmp-form__error"></span> </div> <div class="cmp-form__field cmp-form__field--select cmp-form__field--country"> <div class="cmp-form__field--select-wrapper"> <label for="contactusnav-country">Country</label> <select id="contactusnav-country" name="country"> <option value="">Country</option> <option value="AF">Afghanistan</option> <option value="AX">Aland Islands</option> <option value="AL">Albania</option> <option value="DZ">Algeria</option> <option value="AS">American Samoa</option> <option value="AD">Andorra</option> <option value="AO">Angola</option> <option value="AI">Anguilla</option> <option value="AQ">Antarctica</option> <option value="AG">Antigua and Barbuda</option> <option value="AR">Argentina</option> <option value="AM">Armenia</option> <option value="AW">Aruba</option> <option value="AU">Australia</option> <option value="AT">Austria</option> <option value="AZ">Azerbaijan</option> <option value="BS">Bahamas</option> <option value="BH">Bahrain</option> <option value="BD">Bangladesh</option> <option value="BB">Barbados</option> <option value="BY">Belarus</option> <option value="BE">Belgium</option> <option value="BZ">Belize</option> <option value="BJ">Benin</option> <option value="BM">Bermuda</option> <option value="BT">Bhutan</option> <option value="BO">Bolivia</option> <option value="BQ">Bonaire, Sint Eustatius and Saba</option> <option value="BA">Bosnia and Herzegovina</option> <option value="BW">Botswana</option> <option value="BV">Bouvet Island</option> <option value="BR">Brazil</option> <option value="IO">British Indian Ocean Territory</option> <option value="BN">Brunei Darussalam</option> <option value="BG">Bulgaria</option> <option value="BF">Burkina Faso</option> <option value="BI">Burundi</option> <option value="KH">Cambodia</option> <option value="CM">Cameroon</option> <option value="CA">Canada</option> <option value="CV">Cabo Verde</option> <option value="KY">Cayman Islands</option> <option value="CF">Central African Republic</option> <option value="TD">Chad</option> <option value="CL">Chile</option> <option value="CN">China</option> <option value="CX">Christmas Island</option> <option value="CC">Cocos (Keeling) Islands</option> <option value="CO">Colombia</option> <option value="KM">Comoros</option> <option value="CG">Congo</option> <option value="CD">Congo (Democratic Republic of the)</option> <option value="CK">Cook Islands</option> <option value="CR">Costa Rica</option> <option value="CI">Ivory Coast</option> <option value="HR">Croatia</option> <option value="CU">Cuba</option> <option value="CW">Curacao</option> <option value="CY">Cyprus</option> <option value="CZ">Czech Republic</option> <option value="DK">Denmark</option> <option value="DJ">Djibouti</option> <option value="DM">Dominica</option> <option value="DO">Dominican Republic</option> <option value="EC">Ecuador</option> <option value="EG">Egypt</option> <option value="SV">El Salvador</option> <option value="GQ">Equatorial Guinea</option> <option value="ER">Eritrea</option> <option value="EE">Estonia</option> <option value="ET">Ethiopia</option> <option value="FK">Falkland Islands (Malvinas)</option> <option value="FO">Faroe Islands</option> <option value="FJ">Fiji</option> <option value="FI">Finland</option> <option value="FR">France</option> <option value="GF">French Guiana</option> <option value="PF">French Polynesia</option> <option value="TF">French Southern Territories</option> <option value="GA">Gabon</option> <option value="GM">Gambia</option> <option value="GE">Georgia</option> <option value="DE">Germany</option> <option value="GH">Ghana</option> <option value="GI">Gibraltar</option> <option value="GR">Greece</option> <option value="GL">Greenland</option> <option value="GD">Grenada</option> <option value="GP">Guadeloupe</option> <option value="GU">Guam</option> <option value="GT">Guatemala</option> <option value="GG">Guernsey</option> <option value="GN">Guinea</option> <option value="GW">Guinea-Bissau</option> <option value="GY">Guyana</option> <option value="HT">Haiti</option> <option value="HM">Heard Island and McDonald Islands</option> <option value="HN">Honduras</option> <option value="HK">Hong Kong</option> <option value="HU">Hungary</option> <option value="IS">Iceland</option> <option value="IN">India</option> <option value="ID">Indonesia</option> <option value="IR">Iran</option> <option value="IQ">Iraq</option> <option value="IE">Ireland</option> <option value="IM">Isle of Man</option> <option value="IL">Israel</option> <option value="IT">Italy</option> <option value="JM">Jamaica</option> <option value="JP">Japan</option> <option value="JE">Jersey</option> <option value="JO">Jordan</option> <option value="KZ">Kazakhstan</option> <option value="KE">Kenya</option> <option value="KI">Kiribati</option> <option value="KP">North Korea</option> <option value="KR">South Korea</option> <option value="KW">Kuwait</option> <option value="KG">Kyrgyzstan</option> <option value="LA">Laos</option> <option value="LV">Latvia</option> <option value="LB">Lebanon</option> <option value="LS">Lesotho</option> <option value="LR">Liberia</option> <option value="LY">Libya</option> <option value="LI">Liechtenstein</option> <option value="LT">Lithuania</option> <option value="LU">Luxembourg</option> <option value="MO">Macau</option> <option value="MK">Macedonia</option> <option value="MG">Madagascar</option> <option value="MW">Malawi</option> <option value="MY">Malaysia</option> <option value="MV">Maldives</option> <option value="ML">Mali</option> <option value="MT">Malta</option> <option value="MH">Marshall Islands</option> <option value="MQ">Martinique</option> <option value="MR">Mauritania</option> <option value="MU">Mauritius</option> <option value="YT">Mayotte</option> <option value="MX">Mexico</option> <option value="FM">Micronesia</option> <option value="MD">Moldova</option> <option value="MC">Monaco</option> <option value="MN">Mongolia</option> <option value="ME">Montenegro</option> <option value="MS">Montserrat</option> <option value="MA">Morocco</option> <option value="MZ">Mozambique</option> <option value="MM">Myanmar</option> <option value="NA">Namibia</option> <option value="NR">Nauru</option> <option value="NP">Nepal</option> <option value="NL">Netherlands</option> <option value="NC">New Caledonia</option> <option value="NZ">New Zealand</option> <option value="NI">Nicaragua</option> <option value="NE">Niger</option> <option value="NG">Nigeria</option> <option value="NU">Niue</option> <option value="NF">Norfolk Island</option> <option value="MP">Northern Mariana Islands</option> <option value="NO">Norway</option> <option value="OM">Oman</option> <option value="PK">Pakistan</option> <option value="PW">Palau</option> <option value="PS">Palestine</option> <option value="PA">Panama</option> <option value="PG">Papua New Guinea</option> <option value="PY">Paraguay</option> <option value="PE">Peru</option> <option value="PH">Philippines</option> <option value="PN">Pitcairn</option> <option value="PL">Poland</option> <option value="PT">Portugal</option> <option value="PR">Puerto Rico</option> <option value="QA">Qatar</option> <option value="RE">Reunion</option> <option value="RO">Romania</option> <option value="RU">Russian Federation</option> <option value="RW">Rwanda</option> <option value="BL">Saint Barthelemy</option> <option value="KN">Saint Kitts and Nevis</option> <option value="LC">Saint Lucia</option> <option value="SX">Saint Maarten (Dutch part)</option> <option value="MF">Saint Martin (French part)</option> <option value="WS">Samoa</option> <option value="SM">San Marino</option> <option value="ST">Sao Tome/Principe</option> <option value="SA">Saudi Arabia</option> <option value="SN">Senegal</option> <option value="RS">Serbia</option> <option value="SC">Seychelles</option> <option value="SL">Sierra Leone</option> <option value="SG">Singapore</option> <option value="SK">Slovak Republic</option> <option value="SI">Slovenia</option> <option value="SB">Solomon Islands</option> <option value="SO">Somalia</option> <option value="ZA">South Africa</option> <option value="GS">South Georgia and the South Sandwich Islands</option> <option value="SS">South Sudan</option> <option value="ES">Spain</option> <option value="LK">Sri Lanka</option> <option value="SH">St. Helena</option> <option value="PM">St. Pierre and Miquelon</option> <option value="VC">St. Vincent and Grenadines</option> <option value="SD">Sudan</option> <option value="SR">Suriname</option> <option value="SJ">Svalbard/Jan Mayen Isls.</option> <option value="SZ">Swaziland</option> <option value="SE">Sweden</option> <option value="CH">Switzerland</option> <option value="SY">Syria</option> <option value="TW">Taiwan</option> <option value="TJ">Tajikistan</option> <option value="TZ">Tanzania</option> <option value="TH">Thailand</option> <option value="TL">Timor-Leste</option> <option value="TG">Togo</option> <option value="TK">Tokelau</option> <option value="TO">Tonga</option> <option value="TT">Trinidad and Tobago</option> <option value="TN">Tunisia</option> <option value="TR">Turkey</option> <option value="TM">Turkmenistan</option> <option value="TC">Turks/Caicos Isls.</option> <option value="TV">Tuvalu</option> <option value="UG">Uganda</option> <option value="UA">Ukraine</option> <option value="AE">United Arab Emirates</option> <option value="GB">United Kingdom</option> <option value="US">United States</option> <option value="UM">US Minor Outlying Is.</option> <option value="UY">Uruguay</option> <option value="UZ">Uzbekistan</option> <option value="VU">Vanuatu</option> <option value="VA">Vatican City</option> <option value="VE">Venezuela</option> <option value="VN">Vietnam</option> <option value="VG">Virgin Islands (British)</option> <option value="VI">Virgin Islands (U.S.)</option> <option value="WF">Wallis/Futuna Isls.</option> <option value="EH">Western Sahara</option> <option value="YE">Yemen</option> <option value="ZM">Zambia</option> <option value="ZW">Zimbabwe</option> </select> </div> <span class="cmp-form__error"></span> </div> <div class="cmp-form__field cmp-form__field--text cmp-form__field--message"> <label for="contactusnav-message">Message *</label> <input id="contactusnav-message" maxlength="4000" name="Message" type="text" placeholder="Message *" data-validation="required|string|max:4000"/> <span class="cmp-form__error"></span> </div> <div class="cmp-form__field cmp-form__field--text special-instructions"> <label for="special-instructions">Special Instructions</label> <input id="special-instructions" type="text" name="special-instructions" placeholder="Special Instructions"/> </div> <input type="text" name="pageURL" value="/content/kpmg/us/en/how-we-work/client-stories/power-of-transparency.html" class="hidden"/> <input type="text" name="Full_Page_URL" value="/content/kpmg/us/en/how-we-work/client-stories/power-of-transparency.html" class="hidden"/> <input type="text" name="ogurl" value="/content/kpmg/us/en/how-we-work/client-stories/power-of-transparency.html" class="hidden"/> <input type="text" name="campaign" class="hidden"/> <input type="text" name="content" class="hidden"/> <input type="text" name="medium" class="hidden"/> <input type="text" name="source" class="hidden"/> <input type="text" name="term" class="hidden"/> <input type="text" name="formName" value="contactusnav" class="hidden"/> <input type="text" name="confirmationPage" value="/content/kpmg/us/en/how-we-work/client-stories/power-of-transparency" class="hidden"/> <input type="text" name="conditionalProcessing" class="hidden"/> <input type="text" name="formNotificationEmail" class="hidden"/> <input type="text" name="Lead_Source" value="Native Web Form" class="hidden"/> <input type="text" name="Lead_Source_Detail" value="Subscription / Preference" class="hidden"/> <input type="text" name="tacticid" class="hidden"/> <input type="text" name="marketingTheme" value="Non-Thematic" class="hidden"/> <input type="text" name="marketingCampaign" value="-" class="hidden"/> <input type="text" name="marketingSubCampaign" value="-" class="hidden"/> <input type="text" name="db_annual_sales" class="hidden"/> <input type="text" name="db_city" class="hidden"/> <input type="text" name="db_company_name" class="hidden"/> <input type="text" name="db_country_name" class="hidden"/> <input type="text" name="db_employee_count" class="hidden"/> <input type="text" name="db_industry" class="hidden"/> <input type="text" name="db_primary_naics" class="hidden"/> <input type="text" name="db_primary_sic" class="hidden"/> <input type="text" name="db_state" class="hidden"/> <input type="text" name="db_street_address" class="hidden"/> <input type="text" name="db_sub_industry" class="hidden"/> <input type="text" name="db_web_site" class="hidden"/> <input type="text" name="db_zip" class="hidden"/> <input type="hidden" name="submitURL"/> <div class="cmp-form__field cmp-form__field--privacy"> <p>  By submitting, you agree that KPMG LLP may process any personal information you provide pursuant to KPMG LLP's <a href="https://home.kpmg/us/en/home/misc/privacy.html" target="_blank" rel="noopener noreferrer">Privacy Statement</a>. </p> <span class="cmp-form__error"></span> </div> <div class="cmp-form__field cmp-form__field--submit"> <button type="submit" value="submit">Submit</button> <span class="cmp-form__error cmp-form__error--general">An error occurred. Please contact customer support.</span> </div> </form> <div class="cmp-contactrfpmodal__pathing background-kpmg-blue"> <div class="cmp-contactrfpmodal__pathing-item"> <div class="cmp-contactrfpmodal__pathing-icon"> <img src="/kpmg-us/content/dam/kpmg/icons/careers-on-dark.svg" alt/> </div> <div class="cmp-contactrfpmodal__pathing-content"> <p class="cmp-contactrfpmodal__pathing-title">Job seekers</p> <p class="cmp-contactrfpmodal__pathing-subheader">Visit our careers section or search our jobs database.</p> <div class="cmp-contactrfpmodal__pathing-cta"> <a href="https://us-jobs.kpmg.com/" target="_blank" rel="noopener noreferrer"> Search now! <svg width="6" height="10" viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="white"/> </svg> </a> </div> </div> </div> <div class="cmp-contactrfpmodal__pathing-item"> <div class="cmp-contactrfpmodal__pathing-icon"> <img src="/kpmg-us/content/dam/kpmg/icons/Web_mail-on-dark.svg" alt/> </div> <div class="cmp-contactrfpmodal__pathing-content"> <p class="cmp-contactrfpmodal__pathing-title">Submit RFP</p> <p class="cmp-contactrfpmodal__pathing-subheader">Use the RFP submission form to detail the services KPMG can help assist you with.</p> <div class="cmp-contactrfpmodal__pathing-cta"> <a href="https://home.kpmg/us/en/home/services/rfp-form.html" target="_blank" rel="noopener noreferrer"> Submit <svg width="6" height="10" viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="white"/> </svg> </a> </div> </div> </div> <div class="cmp-contactrfpmodal__pathing-item"> <div class="cmp-contactrfpmodal__pathing-icon"> <img src="/kpmg-us/content/dam/kpmg/icons/Web_location-on-dark.svg" alt/> </div> <div class="cmp-contactrfpmodal__pathing-content"> <p class="cmp-contactrfpmodal__pathing-title">Office locations</p> <p class="cmp-contactrfpmodal__pathing-subheader"></p> <div class="cmp-contactrfpmodal__pathing-cta"> <a href="/us/en/how-we-work/locations.html" target="_self"> View locations <svg width="6" height="10" viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="white"/> </svg> </a> </div> </div> </div> <div class="cmp-contactrfpmodal__pathing-item"> <div class="cmp-contactrfpmodal__pathing-icon"> <img src="/kpmg-us/content/dam/kpmg/icons/Web_hotline-on-dark.svg" alt/> </div> <div class="cmp-contactrfpmodal__pathing-content"> <p class="cmp-contactrfpmodal__pathing-title">International hotline</p> <p class="cmp-contactrfpmodal__pathing-subheader">You can confidentially report concerns to the KPMG International hotline</p> <div class="cmp-contactrfpmodal__pathing-cta"> <a href="https://home.kpmg/us/en/home/misc/international-hotline.html" target="_blank" rel="noopener noreferrer"> Learn more <svg width="6" height="10" viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="white"/> </svg> </a> </div> </div> </div> <div class="cmp-contactrfpmodal__pathing-item"> <div class="cmp-contactrfpmodal__pathing-icon"> <img src="/kpmg-us/content/dam/kpmg/icons/Web_media-hub-on-dark.svg" alt/> </div> <div class="cmp-contactrfpmodal__pathing-content"> <p class="cmp-contactrfpmodal__pathing-title">Press contacts</p> <p class="cmp-contactrfpmodal__pathing-subheader">Do you need to speak with our Press Office? Here's how to get in touch.</p> <div class="cmp-contactrfpmodal__pathing-cta"> <a href="https://home.kpmg/us/en/home/media.html" target="_blank" rel="noopener noreferrer"> Contact <svg width="6" height="10" viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M5.9998 5L0.999804 10L0.299805 9.3L4.5998 5L0.299805 0.7L0.999804 0L5.9998 5Z" fill="white"/> </svg> </a> </div> </div> </div> </div> <a class="close cmp-contactrfpmodal__close" aria-label="Close" tabindex="0"> <svg width="16" height="16" viewBox="0 0 16 16" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M16 1.4L14.6 0L8 6.6L1.4 0L0 1.4L6.6 8L0 14.6L1.4 16L8 9.4L14.6 16L16 14.6L9.4 8L16 1.4Z" fill="white"/> </svg> </a> </dialog>  </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> <div class="cmp-expertiseannotation expertise-annotation__card background-cobalt-blue" data-show="false"> <div class="cmp-expertiseannotation__close"> <svg width="16" height="16" viewBox="0 0 16 16" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M16 1.4L14.6 0L8 6.6L1.4 0L0 1.4L6.6 8L0 14.6L1.4 16L8 9.4L14.6 16L16 14.6L9.4 8L16 1.4Z" fill="currentColor"/> </svg> </div> <h3 class="cmp-expertiseannotation__headline">Headline</h3> <div class="cmp-expertiseannotation__author"></div> <div class="cmp-expertiseannotation__author-title"></div> <div class="cmp-expertiseannotation__body"></div> <a class="cmp-expertiseannotation__cta"> <span class="cmp-expertiseannotation__cta-label"></span> <svg viewBox="0 0 6 10" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M6.00078 5L1.00078 10L0.300781 9.3L4.60078 5L0.300781 0.7L1.00078 0L6.00078 5Z" fill="#BFC1C7"/> </svg> </a> </div> <div class="cmp-expertiseannotation__overlay" data-state="inactive"></div> <script src="/kpmg-us/etc.clientlibs/kpmg/clientlibs/clientlib-site.lc-0ee5055c03104633a6a94c2172b9afc3-lc.min.js"></script> <script src="/kpmg-us/etc.clientlibs/core/wcm/components/commons/site/clientlibs/container.lc-0a6aff292f5cc42142779cde92054524-lc.min.js"></script> <script src="/kpmg-us/etc.clientlibs/kpmg/clientlibs/clientlib-base.lc-9a7c5c4c30740ce53f09786411afe541-lc.min.js"></script> <script src="/kpmg-us/etc.clientlibs/clientlibs/granite/jquery/granite/csrf.lc-56934e461ff6c436f962a5990541a527-lc.min.js"></script> <script type="text/javascript"> let url = new URL(location); if (url.searchParams.has('bc')) { url.searchParams.delete('bc'); window.history.replaceState({}, document.title, url); } (function(c, l, u, d, o){ var ele = document.createElement('script'); m = document.getElementsByTagName('script')[0]; ele.async = 1; ele.src = 'https://customer.cludo.com/scripts/bundles/analytics/1.0.3/cludo-statistics.app.js';; ele.onload = function() { CludoSearch.initialize(c, l, u); }; m.parentNode.insertBefore(ele, m); window.CludoSearch = { eq: [], trackQuery: function() { return this.eq.push({ a: arguments, e: 'q' }) - 1; }, trackClicks: function() { return this.eq.push({ a: arguments, e: 'c' }) - 1; }, }; })("10001125", "10002428", true); </script> </body> </html>