CINXE.COM

Legal: Guidelines on the use of our site & services - KPMG Ireland

<!DOCTYPE html> <html lang="en-GB"> <head> <meta http-equiv="content-type" content="text/html; charset=UTF-8"/> <meta http-equiv="date" content="Wed, 19 Jul 2023 11:30:14 GMT"> <meta http-equiv="content-language" content="en-GB"/> <meta http-equiv="content-encoding" content="text/html"/> <meta name="description" content="KPMG in Ireland are members in KPMG International Limited, an English private company limited by guarantee. "/> <meta charset="utf-8"/> <meta http-equiv="X-UA-Compatible" content="IE=edge,chrome=1"/> <link rel="preconnect" href="https://assets.kpmg.com" crossorigin> <link rel="preconnect" href="https://scripts.demandbase.com" crossorigin> <link rel="preconnect" href="https://cdns.gigya.com" crossorigin> <link rel="preload" as="font" type="font/woff2" href="/etc/clientlibs/kpmgpublic/fonts/openSans/OpenSans-VariableFont_wdth,wght.woff2" crossorigin> <link rel="preload" href='/etc/clientlibs/kpmgpublic/pages/global.min-1fa80e.js' as="script"> <link rel="apple-touch-icon" sizes="180x180" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-180x180-precomposed.png"> <link rel="apple-touch-icon" sizes="167x167" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-167x167-precomposed.png"> <link rel="apple-touch-icon" sizes="152x152" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-152x152-precomposed.png"> <link rel="apple-touch-icon" sizes="120x120" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-120x120-precomposed.png"> <link rel="apple-touch-icon" sizes="76x76" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-76x76-precomposed.png"> <link rel="apple-touch-icon" sizes="60x60" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-60x60-precomposed.png"> <link rel="apple-touch-icon" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-precomposed.png"> <link rel="icon" type="image/png" href="/etc/designs/default/kpmg/favicons/favicon-32x32.png" sizes="32x32"> <link rel="icon" type="image/png" href="/etc/designs/default/kpmg/favicons/android-chrome-192x192.png" sizes="192x192"> <link rel="icon" type="image/png" href="/etc/designs/default/kpmg/favicons/favicon-96x96.png" sizes="96x96"> <link rel="icon" type="image/png" href="/etc/designs/default/kpmg/favicons/favicon-16x16.png" sizes="16x16"> <link rel="manifest" href="/etc/designs/default/kpmg/favicons/manifest.json"> <link rel="mask-icon" href="/etc/designs/default/kpmg/favicons/safari-pinned-tab.svg" color="#00338D"> <link rel="shortcut icon" href="/etc/designs/default/kpmg/favicon.ico"> <link rel="canonical" href="https://kpmg.com/ie/en/home/misc/legal.html"/> <meta property="og:image" content="https://assets.kpmg.com/is/image/kpmg/kpmg-enterance:cq5dam.web.1200.600"/> <meta name="twitter:card" content="summary_large_image"/> <meta property="og:site_name" content="KPMG"/> <meta property="og:description" content="KPMG in Ireland are members in KPMG International Limited, an English private company limited by guarantee."/> <meta name="twitter:creator" content="@KPMG"/> <meta name="robots" content="index, follow"/> <meta property="og:locale" content="en_us"/> <meta name="twitter:image" content="https://assets.kpmg.com/is/image/kpmg/kpmg-enterance:cq5dam.web.1200.600"/> <meta http-equiv="last-modified" content="Wed, 19 Jul 2023 11:30:02 GMT"/> <meta name="DC.Description" content="KPMG in Ireland are members in KPMG International Limited, an English private company limited by guarantee."/> <meta name="twitter:site" content="@KPMG"/> <meta name="DC.Format" content="text/html"/> <meta property="og:type" content="website"/> <meta name="twitter:title" content="Legal"/> <meta property="og:title" content="Legal"/> <meta name="DC.Title" content="Legal - KPMG Ireland"/> <meta name="twitter:description" content="KPMG in Ireland are members in KPMG International Limited, an English private company limited by guarantee."/> <meta name="DC.Language" content="en-GB"/> <meta name="DC.Date" content="2023-07-19"/> <meta property="og:url" content="https://kpmg.com/ie/en/home/misc/legal.html"/> <script type="text/javascript">var kpmgMetaData={"KPMG_Business_Owner":"Global Digital Marketing","KPMG_Short_Desc":"KPMG in Ireland are members in KPMG International Limited.","KPMG_Change_Frequency":"monthly","KPMG_Template":"/apps/kpmgpublic/templates/boilerplate-template","KPMG_Geographic_Origin_ID":"XX","KPMG_Article_ReadTime":"","KPMG_URL":"/ie/en/home/misc/legal.html","KPMG_Image_Alt":"KPMG International","KPMG_BANNER_FLAG":"false","KPMG_Media_Typ_Path":"Media formats/Document/PDF,Media formats/Document","KPMG_Geo_RelevanceID":"145557537545191059688228,85384434987221914396953,204738940889497698734602,109696834004935164871543,69053108631100123876778","KPMG_Description":"KPMG in Ireland are members in KPMG International Limited, an English private company limited by guarantee.","KPMG_Persona_Path":"Personas/Audience,Personas/Clients,Personas/Potential Clients","KPMG_Cont_Type_Path":"Content type/System Pages/My Home Page,Content type/System Pages","KPMG_Persona_ID":"549916431768785771034065349584824,59205189396461572826360,60541426764903813537507","KPMG_Geo_Rel_Path":"Geography/Americas,Geography/Oceania,Geography/Europe,Geography/Africa,Geography/Asia","KPMG_Business_Owner_Group":"EN – Global – Online Properties","KPMG_Title":"Legal","KPMG_Geo_UNM49_Reg":"19,9,150,2,142","KPMG_Tab_Type":"Generic","KPMG_Analytics_PageName":"ie:en:home:misc:legal","KPMG_Med_For_Type_ID":"143236010378065923659239,150162736518618207282726","KPMG_Document_Id":"OC01N1421672918154","KPMG_Content_Type_ID":"80649788474266017984925,79679712788925532162634","KPMG_Short_Title":"Legal","KPMG_FONT":"false","KPMG_Live_Copy":"false","KPMG_HTML_Title":"Legal: Guidelines on the use of our site &amp; services","KPMG_Canonical_URL":"https://kpmg.com/ie/en/home/misc/legal.html","KPMG_Seo_Priority":"0.2","KPMG_Template_Type":"boilerplate-template","KPMG_last_mod_rank":"1689766202035","KPMG_Image":"/content/dam/kpmg/images/2015/01/kpmg-enterance.jpg","KPMG_Blog_Topics":"",}</script> <script type="text/javascript">var appSearchConfigs={"pagination":{"page":{"current":2,"size":5}},"sortParamsMapping":{"trending":"kpmg_page_views_trending","KPMG_MOST_PLR":"kpmg_avg_time_spent","mostviewed":"kpmg_page_views","KPMG_Filter_Date":"kpmg_filter_date","relavance":"_score"},"fieldsMapping":{"contacttabs":[{"kpmg_image":{"raw":{}},"kpmg_article_date_time":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_article_readtime":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"partnerlocator":[{"kpmg_contact_fn":{"raw":{}},"kpmg_contact_ln":{"raw":{}},"kpmg_contact_job_ttl":{"raw":{}},"kpmg_url":{"raw":{}}}],"toppicks":[{"kpmg_image":{"raw":{}},"kpmg_template":{"raw":{}},"kpmg_primary_tag":{"raw":{}},"kpmg_short_title":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_article_type":{"raw":{}},"kpmg_article_primary_format":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_article_readtime":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"blog":[{"kpmg_image":{"raw":{}},"kpmg_description":{"raw":{}},"kpmg_blog_topics":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_blog_date":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_article_readtime":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"relatedcontent":[{"kpmg_image":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_article_type":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}},"kpmg_template_type":{"raw":{}}}],"contactcarousel":[{"kpmg_image":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_cont_mem_firm":{"raw":{}},"kpmg_contact_job_ttl":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_contact_fn":{"raw":{}},"kpmg_suffix":{"raw":{}},"kpmg_contact_ln":{"raw":{}},"kpmg_contact_mn":{"raw":{}},"kpmg_contact_city":{"raw":{}},"kpmg_salutation":{"raw":{}},"kpmg_state":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"articlecarousel":[{"kpmg_image":{"raw":{}},"kpmg_contact_fn":{"raw":{}},"kpmg_contact_ln":{"raw":{}},"kpmg_short_title":{"raw":{}},"kpmg_article_date_time":{"raw":{}},"kpmg_contact_country":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"articlequery":[{"kpmg_image":{"raw":{}},"kpmg_description":{"raw":{}},"kpmg_filter_date":{"raw":{}},"kpmg_banner_flag":{"raw":{}},"kpmg_primary_tag":{"raw":{}},"kpmg_article_date":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_article_readtime":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_article_date_time":{"raw":{}},"kpmg_page_views":{"raw":{}},"kpmg_tab_type":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_avg_time_spent":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_article_primary_format":{"raw":{}},"kpmg_article_type":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}},"kpmg_template_type":{"raw":{}},"kpmg_sl_gl_id":{"raw":{}}}],"trendinglistnew":[{"kpmg_image":{"raw":{}},"kpmg_description":{"raw":{}},"kpmg_article_date_time":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"latestthinking":[{"kpmg_image":{"raw":{}},"kpmg_description":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"broader":[{"kpmg_description":{"raw":{}},"kpmg_banner_flag":{"raw":{}},"kpmg_primary_tag":{"raw":{}},"kpmg_article_date":{"raw":{}},"kpmg_contact_job_ttl":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_contact_city":{"raw":{}},"kpmg_event_start_time":{"raw":{}},"kpmg_article_date_time":{"raw":{}},"kpmg_tab_type":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}},"kpmg_template_type":{"raw":{}},"kpmg_image":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_article_readtime":{"raw":{}},"kpmg_contact_fn":{"raw":{}},"kpmg_contact_ln":{"raw":{}},"kpmg_event_type":{"raw":{}},"kpmg_contact_country":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_article_primary_format":{"raw":{}},"kpmg_article_type":{"raw":{}},"kpmg_event_startdate":{"raw":{}}}],"listing":[{"kpmg_title":{"raw":{}},"kpmg_url":{"raw":{}}}],"shorter":[{"kpmg_image":{"raw":{}},"kpmg_description":{"raw":{}},"kpmg_banner_flag":{"raw":{}},"kpmg_primary_tag":{"raw":{}},"kpmg_article_date":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_article_primary_format":{"raw":{}},"kpmg_article_type":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}},"kpmg_template_type":{"raw":{}}}]},"facets":{"All_Global":["kpmg_topic_path_facet","kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet"],"Insights_Global":["kpmg_filter_year","kpmg_ind_path_facet","kpmg_service_path_facet","kpmg_topic_path_facet","kpmg_geo_rel_path_facet"],"People_Local":["kpmg_filter_year","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet","kpmg_topic_path_facet","kpmg_cont_mem_firm"],"All_Local":["kpmg_topic_path_facet","kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet"],"Insights_Local":["kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet","kpmg_topic_path_facet"],"Events_Local":["kpmg_filter_year","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet","kpmg_topic_path_facet","kpmg_geo_rel_path_facet"],"PressReleases_Global":["kpmg_filter_year","kpmg_ind_path_facet","kpmg_service_path_facet","kpmg_topic_path_facet","kpmg_geo_rel_path_facet"],"PressReleases_Local":["kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet","kpmg_topic_path_facet"],"People_Global":["kpmg_filter_year","kpmg_cont_mem_firm","kpmg_ind_path_facet","kpmg_service_path_facet","kpmg_topic_path_facet"],"Events_Global":["kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_ind_path_facet","kpmg_service_path_facet","kpmg_topic_path_facet"],"Blogs_Global":["kpmg_blog_topics","kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_topic_path_facet","kpmg_ind_path_facet","kpmg_service_path_facet"],"Blogs_Local":["kpmg_blog_topics","kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet","kpmg_topic_path_facet"]}} var appSearchClientEnv='' var isadmactive='true' var kpmgAssetDomain='https://assets.kpmg.com',calanderProperties={"longMonths":["January","February","March","April","May","June","July","August","September","October","November","December"],"shortMonths":["Jan","Feb","Mar","Apr","May","Jun","Jul","Aug","Sep","Oct","Nov","Dec"],"timeMeridiems":["AM","PM"]},dateFormatProperties={"showMeridiem":true,"transformations":{"dayType":"d","monthType":"mmmm","hourType":"hh","monthCase":"cc","yearType":"y"},"timeSeparator":":","fields":[{"item1":"day"},{"item2":"month"},{"item3":"year"}],"separators":[{"item1":" "},{"item2":" "},{"item3":""}]};var kpmgDateFormat='d [full month] yyyy:Day Month Year' var kpmgDateSeperator1=' ' var kpmgDateSeperator2=' ' var kpmgDateSeperator3='' var KPMG=KPMG||{};KPMG.isAuthor=false;var searchFacetsFlag=true;if(navigator.userAgent.match(/iPad/i)===null){var meta;meta=document.createElement('meta');meta.name="viewport";meta.id='kpmgViewport';meta.content="width=device-width, initial-scale=1.0, user-scalable=1.0";document.getElementsByTagName("head")[0].appendChild(meta);} if(navigator.userAgent.match(/iPhone/i)){var meta;meta=document.createElement('meta');meta.name="viewport";meta.id='kpmgViewport';meta.content="width=device-width, initial-scale=1.0, user-scalable=no";document.getElementsByTagName("head")[0].appendChild(meta);}</script> <script type="text/javascript">window.regexValues=window.regexValues||{nameJs:"[0\u002D9|\x22~`!@#$%^\x26()_={}[\\]:;\x27,.<>+*\\\/\\\\?]"?new RegExp("[0\u002D9|\x22~`!@#$%^\x26()_={}[\\]:;\x27,.<>+*\\\/\\\\?]"):"",cityJs:""?new RegExp(""):"",emailJs:"^([a\u002DzA\u002DZ0\u002D9.+_\u002D]*@([0\u002D9a\u002DzA\u002DZ][\u002D\\w]*[0\u002D9a\u002DzA\u002DZ]\\.)+[a\u002DzA\u002DZ]{2,9})$"?new RegExp("^([a\u002DzA\u002DZ0\u002D9.+_\u002D]*@([0\u002D9a\u002DzA\u002DZ][\u002D\\w]*[0\u002D9a\u002DzA\u002DZ]\\.)+[a\u002DzA\u002DZ]{2,9})$"):"",phoneJs:""?new RegExp(""):"",cnameJs:""?new RegExp(""):"",roleJs:""?new RegExp(""):"",messageJs:"^[^%{}<>]+$"?new RegExp("^[^%{}<>]+$"):"",};</script> <link rel='stylesheet' href='/etc/clientlibs/kpmgpublic/global/css/global-9d6fcf.css'/> <script type="text/javascript">window.kpmgPath=window.location.pathname.toLowerCase();var preferredSite='';function getCookie(cname){var name=cname+"=";var cArray=document.cookie.split(';');for(var i=0;i<cArray.length;i++){var c=cArray[i];while(c.charAt(0)==' '){c=c.substring(1);} if(c.indexOf(name)==0){preferredSite=c.substring(name.length,c.length);preferredSite=preferredSite.indexOf(".html")>-1?preferredSite:"";return true;}}} if(window.kpmgPath==="/xx/en/home.html"&&document.referrer===""){getCookie("p_source");if(preferredSite.length>0&&preferredSite!=="/xx/en/home.html"){var geoUserSite=encodeURI(preferredSite) window.location=geoUserSite;}} window.kpmgPersonalize=window.kpmgPersonalize||{hideLogicTree:false,displayNameFormat:"Full Name",isPersonalize:false,isSitePersonalize:true,isPageTagsFlagEnabled:false,isContentRefreshEnabled:false,isPPC:false,firstnameLastnameSwitch:false,isBlog:false,blogHomePage:"",blogPath:""||"blogs",blogResultCount:"90"||"0",userAccInfoExpiry:24,fetchDataAndPersonalize:null,getCaptchaKey:"6LfauzAUAAAAAKtLWpawmB-D5LslW_V5ul7Q_dUM",isCaptchaEnabled:"true",downloadDataExpiryWindow:24,resendVerifyEmailDefaultTime:"60",db:{CDCWrapper:null,data:null,},mapping:{url:""},snp:{url:"",timeout:0,data:null,params:{languageCode:"en"||"en",countryCode:"ie"||"xx",sortType:"",sortTypeKey:"",tagCategory:"",timeBoxParameter:""}},registrationPromoOverlay:{revisitCounter:"3",returnWindowInMinutes:"30",returnWindowInDays:"14"},misc:{isAuthor:false,ageVerificationReq:false,isSitePersonalizeAndRhfEnabled:"true"||false,dashboardLimitNo:0,triggerRefreshFeedback:0,triggerHideFeedback:0,cellLevelCombinedHideRefresh:0,rejectedListLimit:0,locationNavigatorPage:"",RfpFormLocationSelector:""},i18n:{gigyaMsgs:{kpmg_sign_up_header:"Sign up with an existing account",kpmg_sign_up_text:"Please provide some personal information to set up your account. You can use a social media account, or you can manually enter your information.",kpmg_already_have_an_account:"Already have an account?",kpmg_log_in:"Log in",kpmg_learn_more:"Learn more",kpmg_create_an_account:"Create an account",kpmg_required:"Required",kpmg_info_email:"This email address will be used when logging into your KPMG account.",kpmg_info_password:"Password must contain at least 8 characters including 1 number, 1 upper-case, 1 lower-case letter.",kpmg_privacy_statement_text:"I acknowledge that I have read and understood the terms stated in the",kpmg_privacy_statement_link_text:"KPMG Online Privacy Statement",kpmg_captcha_text:"Please confirm your registration by entering the two words in the field below, separated by a space.",kpmg_cancel:"Cancel",kpmg_continue:"Continue",kpmg_social_sign_in_header:"Signed in with",kpmg_social_sign_in_text:"You are signed in with the social account that you registered with",kpmg_cancel_registration_header:"Cancel Registration?",kpmg_cancel_registration_text:"Are you sure you want to cancel your registration?",kpmg_go_back:"Go Back",kpmg_registration_done_header:"Thank You For Registering.",kpmg_thank_you_text:"Thank you for registering. You can explore your personalised dashboard or return to the page you have recently saved.",kpmg_go_to_mykpmg:"Go to dashboard",kpmg_return_to_my_article:"Return to my article",kpmg_error_tc_authored_msg_tc1:"Please provide acknowledgement for the online privacy statement",kpmg_error_tc_authored_msg_tc2:"Please select this checkbox to continue.",kpmg_error_tc_authored_msg_tc3:"Please select this checkbox to continue.",kpmg_privacy_acceptance_error_msg_tc1:"Please provide acknowledgement for the online privacy statement",kpmg_welcome_back:"Welcome back, ",kpmg_sign_in_header:"Sign in with an existing account",kpmg_not_yet_registered:"Not yet registered?",kpmg_use_your_kpmg_login_credentials:"Use your KPMG website login credentials",kpmg_i_forgot_my_password:"I forgot my password",kpmg_keep_me_signed_in:"Keep me signed in",kpmg_forgot_password_header:"Password reset",kpmg_forgot_password_text:"Please enter your email address to reset your password.",kpmg_reset_password:"Reset Password",kpmg_forgot_password_thank_you_text:"Thank you. If the email address provided is registered with KPMG, we will send an email containing a link to reset your password.",kpmg_return_to_login:"Return to login",kpmg_info_password_first:"Password must contain at least:",kpmg_info_password_second:"8 characters including 1 number, 1 upper-case, 1 lower-case letter.",kpmg_reset_password_thank_you_text:"Thank you. Your password has been reset.",kpmg_too_many_failed_attempts_header:"Too Many Failed Attempts",kpmg_too_many_failed_attempts_text:"Your account has been locked for 24 hours. You may wish to reset your password.",account_is_disabled:"Account is disabled",account_temporarily_locked_out:"Account temporarily locked out",and:"and",available:"Available",checking:"Checking",choose_file:"Choose File",email_address_is_invalid:"E-mail address is invalid.",email_already_exists:"Email already exists",fair:"Fair",invalid_fieldname:"Invalid %fieldname",invalid_login_or_password:"Invalid login or password",invalid_username_or_password:"Invalid username or password",login_identifier_exists:"Login identifier exists",maximum_size_of_3mb:"Maximum size of 3MB.",no_file_chosen:"No file chosen",not_available:"Not available",num_characters_total:"%num characters",num_of_the_following_groups:"%num of the following: An uppercase letter, a lowercase letter, a number, a special symbol",password_does_not_meet_complexity_requirements:"Password does not meet complexity requirements",password_must_contain_at_least:"Password must contain at least",password_strength_colon:"Password must contain at least:",passwords_do_not_match:"Passwords do not match",old_password_cannot_be_the_same_as_new_password:"New password should not be same as old password",please_enter_a_valid_fieldname:"Please enter a valid %fieldname",please_enter_fieldname:"Please enter %fieldname",profilePhoto_fileSizeError:"Photo format: JPG/GIF/PNG. Size: up to 3MB.",sorry_we_are_not_able_to_process_your_registration:"Sorry, we are not able to process your registration",strong:"Strong",there_are_errors_in_your_form_please_try_again:"There are errors in your form, please try again",there_is_no_user_with_that_username_or_email:"There is no user with that username or email",these_passwords_do_not_match:"These passwords do not match",this_field_is_required:"This field is required",too_weak:"Too weak",unique_identifier_exists:"Unique identifier exists",username_already_exists:"Username already exists",very_strong:"Very strong",weak:"Weak",wrong_password:"Wrong password",your_age_does_not_meet_the_minimal_age_requirement:"Your age does not meet the minimal age requirement (13+) for this site",kpmg_salutation:"Salutation",managesubscriptions:"To manage your subscriptions, click here"},customMsgs:{gigya_error_primary_action:"OK",gigya_error_title:"We're sorry",gigya_account_disabled_error_title:"We're sorry",gigya_account_disabled_error_primary_action:"OK",gigya_error_description:"Service is temporarily unavailable. Our engineers are working to resolve the issue.",gigya_account_disabled_error_description:"This account is disabled",gigya_cookies_disabled_error_description:"We cannot complete your request because third-party cookies are currently disabled in your browser. We use third-party cookies to provide the best browsing experience. Please check your browser settings and enable third-party cookies to perform this action.",gigya_name_validation_error_message:"Special characters and numbers are not supported.",kpmg_error_numbervalidation:"Only numbers are supported",kpmg_placeholder_first_name:"First name",kpmg_placeholder_last_name:"Last name",kpmg_placeholder_email:"Email",kpmg_placeholder_password:"Password",kpmg_placeholder_confirm_password:"Confirm Password",kpmg_placeholder_company_optional:"Company (Optional)",kpmg_placeholder_select_country:"Select Country / Location",toppicksfor:"Top picks for",you:"you",items:"items",remove:"Remove",yes:"Yes",no:"No",organization:"Organisation",quicksavedlist:"Quick Saved List",urllink:"URL Link",verify_email_err_title:"Email already sent",verify_email_err_desc:"Verification email already sent. Please check your mail.",verify_email_congrats_title:"Congratulations",verify_email_congrats_desc:"Thank you for verifiying your email address. Now you can enjoy a personalised experience on the KPMG website.",office_locator_geolocation_error:"Error finding the Geo location",office_locator_nocities_error:"No Cities Found for the region/location selected",office_locator_noresults_error:"No results found for the search performed",showanotherarticle:"Show me another article",dontshowarticleagain:"Don't show this article again",updatemypreferences:"Update my preferences",addtolibrary:"Add to library",refreshcontent:"Refresh content",share:"Share",readMore:"Quick view",or_divider_text:"OR",cross_site_error_title:"Error subscribing for newsletter",cross_site_error_description:"This subscription does not belong to the original country you are registered with.",deleteThisList:"Delete this list",editYourListName:"Edit your list name",shareThisList:"Share this list",move:"Move",delete:"Delete",placeholdertextforfiltersubscriptions:"Filter subscriptions based on your interests",selectedinterestslist:"Selected interests:",onboardingbasedsubscriptiontitle:"Subscriptions you are interested in:",interestsbasedsubscriptiontitle:"Subscriptions related to your interests:",subscriptionsinterestedintitle:"Subscriptions you may also be interested in:",registrationPromoTitle:"Want the latest KPMG {tag_name} content?",registrationPromoDescription:"Register now and set up your personalised dashboard around {tag_name} and all the other topics that interest you.",noArticleErrorTitle:"error",noArticleErrorMessage:"The articles in this list are no longer available for viewing.",noArticleErrorDetail:"Please use the following link to",noArticleErrorDetail1:"return to home page,",noArticleErrorDetail2:"or use the sites search feature.",searchLabel:"search",searchLibList:"Search list of libraries",libraryListDeleteThisArticle:"Delete this article",libraryListDeleteThisArticleDescription:"Are you sure you want to delete this article?",libraryListSuccessDescription:"delete successful.",libraryListDeleteIt:"Yes, delete",libraryListNotlongeravailable:"Articles no longer available for viewing",libraryListArticlenolongeravailabledescription:"An article was no longer available for viewing.",kpmgLibraryListArticleWasRemovedFromLabel:"Was removed from",libraryListMobilenolongeravlbl:"is no longer available for viewing.",libraryListArtitwasremovedfrom:"It was removed from",libraryListArticlesnolongeravailabledescription:"The following articles are no longer available for viewing",libraryListShareThisListDescription:"Copy and paste this url to share it.",libraryListCopy:"Copy",libraryListCancel:"Cancel",libraryListMovearticle:"Move this article to another list",libraryListInstrutiontext:"You can save this article to your library or you can save it to a specific list in your library.",libraryListAlreadysaved:"Already Saved",libraryListAlreadysavedarticle:"You've already saved this article to",libraryListChoosealist:"Choose a list",libraryListCreatealist:"Create a list",libraryListThatNameIsTaken:"List Name Already Exists",libraryListEmpty:"Invalid list name",libraryListSave:"Save",libraryListEnternewlist:"Enter new list name",libraryListAddtolibraryoverlayCancel:"Cancel",libraryListCancel1:"Cancel",createAList:"Create a list",createsuccessdescription:"List created successfully",listmanagementsave:"Save",deleteThisListDescription:"If you delete this list, you will lose all the articles saved in it. Are you sure you want to delete this list?",keepIt:"No, keep it",editsuccessdescriptionmobile:"The name change was successful.",namechanges:"Name changed",listnamechanged:"The list name has been successfully changed",copySuccessDescription:"URL copied to clipboard.",copyFailedClipboardAccessDenied:"Could not copy url. Allow webpage to access clipboard.",formbuilderCongratsTitle:"Thank you",formbuilderCongratsDescription:"You have successfully registered.",formbuilderCongratsClose:"Close",expiredtokenmodaltitle:"Your token has been expired",expiredtokenmodaldescription:"The token has expired. Please complete registration to gain access to the content.",expiredtokenmodalclosebutton:"Close",addMoreInterestsTitle:"Add more interests to your profile",addTagToInterests:"Add tag to Profile Interests",saveInterestTitle:"Want to save this interest?",search:"Search",close:"Close",resentemail:"We've sent another confirmation message to:",verifyemaillabel:"Verify Email",resendconfirmation:"Resend verification email",logoutinfo:"You've logged out",logoutdescription:"You've successfully logged out. You will now be taken to the Home Page.",verifyemail:"Please verify your email address to continue accessing your account.",interestsSearchPlaceholder:"enter your interest terms here",interestsAlreadySelected:"already selected - manage your interests to remove",interestsSave:"Save",verifyEmailClose:"Close",profileChangesSaved:"Change saved",profileChangesSavedSuccessfully:"Your changes have been successfully saved.",minReadTime:"READ_TIME min read",minsReadTime:"READ_TIME min read",officeLocationFax:"Fax",officeLocationTel:"Tel",officeLocationNoResults:"No matching results found for",officeLocationsSearchTerm:"Enter Location Here",searchResultsCopyOne:"Results",singleCharacterIsNotAllowed:"Single character is not allowed",agreeLabel:"I agree to KPMG online privacy statement",expand:"expand",collapse:"collapse",addedtolibrary:"Added to Library",articleposteddate:"Article Posted date",relatedarticles:"Related Articles",moreoptions:"More Options",closeyourrecommendations:"Close your recommendations",wasaddedtothelistoflists:"was added to the list of lists",removedfromthelist:"Removed from the list",sectionfilters:"Section Filters",closeandreturntohomepage:"Close and return to home page",current:"current",completed:"completed",returntohomepage:"and return to the home page",belowsubscriptions:"once it is checked the below subscriptions will be available.",suggestthesubscriptions:"On selection of a suggestion the subscriptions list present below will be filtered.",openinanewwindow:"Opens in a new window",blogposts:"blog posts",category:"category",enableordisable:"enable or disable",articles:"articles",country:"Country",selected:"this post is interesting. selected",deselected:"this post is interesting. deselected",profileprogress:"Your profile is <%> complete",profilecompleted:"Congratulations, your profile is now complete!",completeprofile:"Complete your profile",addinterests:"Add interests",addsubscriptions:"Add subscriptions",starticon:"Gated content exclusive to KPMG members",yourinterests:"Your Interests",suggestmorecta:"Suggest More",alertmessage1:"Delete interest",alertdescription1:"Pinned articles will be removed once deleted",alertmessage2:"A maximum of 5 pinned articles allowed",alertmessagetitle:"Maximum Pins Reached",viewgatedcontentcta:"View Gated Content",nonewcontent:"No new content at this time.",viewallsubscriptionscta:"View All Subscriptions",gcsectiontitle:"Gated Content Section: Title",gcsectiondescription:"Gated Content Section: Description",hidegatedcontent:"Hide Gated Content",emptygatedcontentdescription:"It appears you have not yet subscribed to any such gated content.",articlesTwoFour:"articles",articlesFive:"articles",listsTwoFour:"Lists",listsFive:"Lists"}},pagesInfo:{interests:{isActive:false,reqLogin:true,redirectTo:"../user/login.html"},myaccount:{isActive:false,reqLogin:true,redirectTo:"../user/login.html"},dashboard:{isActive:false,reqLogin:true,redirectTo:"/user/login.html"},library:{isActive:false,reqLogin:true,redirectTo:"../user/login.html"},communicationpreference:{isActive:false,reqLogin:true,redirectTo:"../../user/login.html"},privacypreference:{isActive:false,reqLogin:true,redirectTo:"../../user/login.html"}},urlmapping:{learnMore:"/content/kpmgpublic/ie/en/home/user/overlays/kpmglearnmore.html",addtolib:"/content/kpmgpublic/ie/en/home/user/overlays/addtolibraryoverlay.html",feedback:"/content/kpmgpublic/ie/en/home/user/overlays/contentrefreshfeedback.html",fgeCongrats:"/content/kpmgpublic/ie/en/home/user/overlays/fge-congrats-modal.html",fgeError:"/content/kpmgpublic/ie/en/home/user/overlays/fge-error-modal.html",resetPassword:"/content/kpmgpublic/ie/en/home/user/overlays/reset-password-modal.html",isUserRegistrationOverlayExists:"false"}};window.kpmgPersonalize.db.CDCWrapper=function(dbData){var eventObj=null;window.kpmgPersonalize.db.data=dbData;Dmdbase_CDC.callback(dbData);if(digitalData){digitalData.user.ipAddress=dbData.ip;} try{eventObj=new Event("dbData.received");} catch(error){eventObj=document.createEvent("Event");eventObj.initEvent("dbData.received",false,false);} document.dispatchEvent(eventObj);};window.__gigyaConf=window.__gigyaConf||{};window.__gigyaConf.customLang=window.kpmgPersonalize.i18n.gigyaMsgs;</script> <link rel="stylesheet" href='/etc/clientlibs/kpmgpublic/tmpl-boiler-plate/css/tmpl-boiler-plate-94b305.css'/> <meta name="msapplication-TileColor" content="#00338D"> <meta name="msapplication-TileImage" content="/etc/designs/default/kpmg/favicons/mstile-144x144.png"> <meta name="msapplication-config" content="/etc/designs/default/kpmg/favicons/browserconfig.xml"> <meta name="theme-color" content="#00338D"> <title>Legal: Guidelines on the use of our site &amp; services - KPMG Ireland</title> <link rel="stylesheet" type="text/css" href="/content/dam/kpmg/others/css/privacy_fix.css"/> <script type="text/javascript" src='/etc/clientlibs/kpmgpublic/global/js/updateLoadedPartialHeader-322c7b.js'></script> </head> <!--[if IE 9]> <body class="lt-ie10"> <![endif]--> <!--[if gt IE 9]><!--> <body> <!--<![endif]--> <!--<script type="text/javascript"> mboxCreate('myMbox'); </script> <!--<div class="mboxDefault"></div>--> <div class="template"> <div id="gig_showSimpleShareUI" class="gig-simpleShareUI fixed-and-off-page"> <div class="gig-simpleShareUI-inner"> <span class="icon-gig-simpleShareUI-closeButton"> <span class="sr-only">close</span> </span> <div class="gig-simpleShareUI-caption"> <div class="gig-simpleShareUI-caption-text">Share with your friends</div> </div> <div id="show-share-bar-container" class="gig-simpleShareUI-content"> </div> </div> </div> <header class="global-navigation"> <div id="navigation-v2-data" class="bs5" style="position:fixed" data-site-info='{ "assetsDomain": "https://assets.kpmg.com", "isAuthor": false, "isPersonalized": true, "isTemplatePersonalized": false, "isBlog": false }'> <!-- LOGO --> <div id="navigation-v2-data-logo" data-logo='{ "imgURL": "/is/image/kpmg/kpmg-logo-1", "altText": "KPMG logo", "linkURL": "/ie/en/home.html" }'> </div> <!-- Blog header data --> <!-- NABAR-NAV --> <div id="navigation-v2-data-navbar-nav" data-navbar-nav='{ "insights": { "id": "insights-flyout", "i18nLabel": " Insights ", "linkURL" : "/ie/en/home/insights.html" }, "industries": { "id": "industries-flyout", "i18nLabel": " Industries ", "linkURL" : "/ie/en/home/industries.html" }, "services": { "id": "services-flyout", "i18nLabel": " Services ", "linkURL": "/ie/en/home/services.html" }, "optional": { "id": "optional-flyout", "i18nLabel": "Careers", "linkURL": "/ie/en/home/careers.html", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" }, "optional1": { "id": "optional2-flyout", "i18nLabel": "Sponsorship", "linkURL": "/ie/en/home/insights/2020/01/sponsorships.html", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" }, "optional2": { "id": "optional3-flyout", "i18nLabel": "Get in touch", "linkURL": "/ie/en/home/misc/contact.html", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } }'> </div> <div id="navigation-v2-data-secondary-nav" data-secondary-nav='[ { "id": "careers", "label": " Careers ", "linkURL": "" }, { "id": "alumni", "label": " Alumni ", "linkURL": "" }, { "id": "media", "label": " Media ", "linkURL": "" }, { "id": "social", "label": " Social ", "linkURL": "" }, { "id": "about", "label": " About ", "linkURL": "" } ]'></div> <ul id="navigation-v2-data-nav-flyout"> <li id="navigation-v2-author-insights-flyout-editor"> <div class="nav-flyout-component-data" data-path="/content/kpmgpublic/ie/en/home/misc/legal/jcr:content/navigation-v2/insights" data-nav-flyout='{ "cell1":{ "type": "nav-list", "links":[ { "label": "Budget 2025", "url": "/ie/en/home/insights/2024/10/budget-2025-tax.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Environmental, Social &amp; Governance (ESG)", "url": "/ie/en/home/campaigns/2022/05/esg.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "CEO Outlook", "url": "/ie/en/home/insights/2024/09/ceo-outlook-2024-firmwide.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Enterprise Barometer", "url": "/ie/en/home/insights/2024/06/enterprise-barometer-2024-priv-ent.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Ireland delivers", "url": "/ie/en/home/insights/2024/03/ireland-delivers-tax.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "You can with AI", "url": "/ie/en/home/insights/2024/05/you-can-with-ai-art-int-firmwide.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/ie/en/home/insights.html", "label": "All insights", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } } }' data-cell1='{ "type": "nav-list", "links":[ { "label": "Budget 2025", "url": "/ie/en/home/insights/2024/10/budget-2025-tax.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Environmental, Social &amp; Governance (ESG)", "url": "/ie/en/home/campaigns/2022/05/esg.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "CEO Outlook", "url": "/ie/en/home/insights/2024/09/ceo-outlook-2024-firmwide.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Enterprise Barometer", "url": "/ie/en/home/insights/2024/06/enterprise-barometer-2024-priv-ent.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Ireland delivers", "url": "/ie/en/home/insights/2024/03/ireland-delivers-tax.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "You can with AI", "url": "/ie/en/home/insights/2024/05/you-can-with-ai-art-int-firmwide.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/ie/en/home/insights.html", "label": "All insights", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } }' data-featured-variation="true" data-cell2='{ "type": "card-link", "title": "AI in the boardroom", "linkUrl": "/ie/en/home/insights/2023/12/ai-in-the-boardroom-blc.html", "description": "Why the time is now for directors", "altText": "Woman wearing glasses with computer display reflected in lens", "imgUrl": "/is/image/kpmg/ie-menu-ai-woman-glasses", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "Board governance", "isVideo" : "Page", "isRenditionOptimized" : "true" }' data-cell3='{ "type": "card-link", "title": "Majority support for large energy projects", "linkUrl": "/ie/en/home/insights/2024/01/powering-tomorrow-cge-eut.html", "description": "Most Irish people in favour of energy projects if they provide jobs and support communities", "altText": "Woman and child looking at wind turbines", "imgUrl": "/is/image/kpmg/ie-powering-tomorrow", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "Energy and Natural Resources", "isVideo" : "Page", "isRenditionOptimized" : "true" }'> </div> </li> <li id="navigation-v2-author-industries-flyout-editor"> <div class="nav-flyout-component-data" data-path="/content/kpmgpublic/ie/en/home/misc/legal/jcr:content/navigation-v2/industries" data-nav-flyout='{ "cell1":{ "type": "nav-list", "links":[ { "label": "Asset Management", "url": "/ie/en/home/industries/asset-management.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Aviation Finance", "url": "/ie/en/home/industries/aviation-finance.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Banking", "url": "/ie/en/home/industries/banking.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Energy, Utilities &amp; Telecoms", "url": "/ie/en/home/industries/energy-utilities-telecoms.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Healthcare", "url": "/ie/en/home/industries/healthcare.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] } }' data-cell1='{ "type": "nav-list", "links":[ { "label": "Asset Management", "url": "/ie/en/home/industries/asset-management.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Aviation Finance", "url": "/ie/en/home/industries/aviation-finance.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Banking", "url": "/ie/en/home/industries/banking.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Energy, Utilities &amp; Telecoms", "url": "/ie/en/home/industries/energy-utilities-telecoms.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Healthcare", "url": "/ie/en/home/industries/healthcare.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] }' data-list-variation="true" data-cell2='{ "type": "nav-list", "links":[ { "label": "Financial Services", "url": "/ie/en/home/industries/financial-services.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "FinTech", "url": "/ie/en/home/industries/fintech.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Food &amp; Agribusiness", "url": "/ie/en/home/industries/food-agribusiness.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Infrastructure &amp; Government", "url": "/ie/en/home/industries/infrastructure-government.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Insurance", "url": "/ie/en/home/industries/insurance.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] }' data-cell3='{ "type": "nav-list", "links":[ { "label": "Life Sciences", "url": "/ie/en/home/industries/life-sciences.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Private Equity", "url": "/ie/en/home/industries/private-equity.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Real Estate", "url": "/ie/en/home/industries/real-estate.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Retail &amp; Manufacturing", "url": "/ie/en/home/industries/retail-manufacturing.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Technology &amp; Media", "url": "/ie/en/home/industries/technology-media.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/ie/en/home/industries.html", "label": "All industries", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } }'> </div> </li> <li id="navigation-v2-author-services-flyout-editor"> <div class="nav-flyout-component-data" data-path="/content/kpmgpublic/ie/en/home/misc/legal/jcr:content/navigation-v2/services" data-nav-flyout='{ "cell1":{ "type": "nav-list", "links":[ { "label": "Audit", "url": "/ie/en/home/services/audit.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Tax", "url": "/ie/en/home/services/tax.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Deal Advisory", "url": "/ie/en/home/services/deal-advisory.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Consulting", "url": "/ie/en/home/services/consulting.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Private Enterprise", "url": "/ie/en/home/services/enterprise.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] } }' data-cell1='{ "type": "nav-list", "links":[ { "label": "Audit", "url": "/ie/en/home/services/audit.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Tax", "url": "/ie/en/home/services/tax.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Deal Advisory", "url": "/ie/en/home/services/deal-advisory.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Consulting", "url": "/ie/en/home/services/consulting.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Private Enterprise", "url": "/ie/en/home/services/enterprise.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] }' data-list-variation="true" data-cell2='{ "type": "nav-list", "links":[ { "label": "Accounting Advisory", "url": "/ie/en/home/services/audit/accounting-advisory.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Corporate Finance", "url": "/ie/en/home/services/deal-advisory/corporate-finance.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "KPMG Construction Advisory", "url": "/ie/en/home/services/deal-advisory/kpmg-construction-advisory.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": " KPMG Future Analytics", "url": "/ie/en/home/services/deal-advisory/corporate-finance/future-analytics.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "KPMG Law LLP", "url": "https://kpmglaw.ie", "internalFlag": "false", "newTabAllow": "Open in new tab or window" } ] }' data-cell3='{ "type": "nav-list", "links":[ { "label": "Managed Services &amp; Solutions", "url": "/ie/en/home/services/deal-advisory/kpmg-managed-services-and-solutions.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Private Client", "url": "/ie/en/home/services/tax/private-client-practice.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "R&amp;D Incentives", "url": "/ie/en/home/services/tax/rd-tax-credits.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Strategy", "url": "/ie/en/home/services/deal-advisory/strategy.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Sustainable Futures", "url": "/ie/en/home/services/sustainable-futures.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/ie/en/home/services.html", "label": "All services", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } }'> </div> </li> <li id="navigation-v2-author-optional-flyout-editor"> <div class="nav-flyout-component-data" data-path="/content/kpmgpublic/ie/en/home/misc/legal/jcr:content/navigation-v2/optional" data-nav-flyout='{ "cell1":{ "type": "nav-list", "links":[ { "label": "Experienced professionals", "url": "/ie/en/home/careers/experienced.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Graduate programmes", "url": "/ie/en/home/careers/graduate.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Student programmes", "url": "/ie/en/home/careers/student.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Global mobility", "url": "https://kpmg.ie/globalopportunities/?utm_source&#x3D;kpmgie&amp;utm_medium&#x3D;dropdown&amp;utm_campaign&#x3D;gm", "internalFlag": "false", "newTabAllow": "Open in new tab or window" } , { "label": "Inclusion, diversity &amp; equity", "url": "/ie/en/home/about/inclusion-diversity-equity.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "KPMG life", "url": "/ie/en/home/careers/kpmg-life.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/ie/en/home/careers.html", "label": "Careers home", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } } }' data-cell1='{ "type": "nav-list", "links":[ { "label": "Experienced professionals", "url": "/ie/en/home/careers/experienced.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Graduate programmes", "url": "/ie/en/home/careers/graduate.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Student programmes", "url": "/ie/en/home/careers/student.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Global mobility", "url": "https://kpmg.ie/globalopportunities/?utm_source&#x3D;kpmgie&amp;utm_medium&#x3D;dropdown&amp;utm_campaign&#x3D;gm", "internalFlag": "false", "newTabAllow": "Open in new tab or window" } , { "label": "Inclusion, diversity &amp; equity", "url": "/ie/en/home/about/inclusion-diversity-equity.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "KPMG life", "url": "/ie/en/home/careers/kpmg-life.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/ie/en/home/careers.html", "label": "Careers home", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } }' data-featured-variation="true" data-cell2='{ "type": "card-link", "title": "Graduate opportunities", "linkUrl": "/ie/en/home/careers/graduate.html", "description": "Become a top-flight professional with real skills &amp; experience", "altText": "Cassie from Tax Consulting", "imgUrl": "/is/image/kpmg/ie-grad-programme-2025", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "Recruitment Services", "isVideo" : "", "isRenditionOptimized" : "true" }' data-cell3='{ "type": "card-link", "title": "Experienced professional opportunities", "linkUrl": "/ie/en/home/careers/experienced.html", "description": "If you are seeking continued growth and progression, and are looking for a new challenge, KPMG can help to match your ambition.", "altText": "Woman in office", "imgUrl": "/is/image/kpmg/ie-menu-eh-law-thumb", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "Recruitment Services", "isVideo" : "", "isRenditionOptimized" : "true" }'> </div> </li> <li id="navigation-v2-author-optional2-flyout-editor"> <div class="nav-flyout-component-data" data-path="/content/kpmgpublic/ie/en/home/misc/legal/jcr:content/navigation-v2/optional1" data-nav-flyout='{ "cell1":{ "type": "nav-list", "links":[ { "label": "KPMG Women&#x27;s Irish Open", "url": "/ie/en/home/insights/2024/08/kpmg-womens-irish-open-sponsorship.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Leona Maguire, Irish golfer", "url": "/ie/en/home/insights/2019/10/leona-maguire-kpmg-brand-ambassador.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Rachael Blackmore, Irish jockey", "url": "/ie/en/home/insights/2022/03/rachael-blackmore.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Rhasidat Adeleke, Irish athlete", "url": "/ie/en/home/insights/2024/03/rhasidat-adeleke-sponsorship.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "KPMG Children&#x27;s Books Ireland Awards", "url": "/ie/en/home/insights/2024/02/kpmg-childrens-book-ireland-awards-2024-sponsorship.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Inspiring the Future", "url": "/ie/en/home/insights/2024/05/inspiring-the-future-investing-in-talent-sponsorship.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/ie/en/home/insights/2020/01/sponsorships.html", "label": "All sponsorship", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } } }' data-cell1='{ "type": "nav-list", "links":[ { "label": "KPMG Women&#x27;s Irish Open", "url": "/ie/en/home/insights/2024/08/kpmg-womens-irish-open-sponsorship.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Leona Maguire, Irish golfer", "url": "/ie/en/home/insights/2019/10/leona-maguire-kpmg-brand-ambassador.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Rachael Blackmore, Irish jockey", "url": "/ie/en/home/insights/2022/03/rachael-blackmore.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Rhasidat Adeleke, Irish athlete", "url": "/ie/en/home/insights/2024/03/rhasidat-adeleke-sponsorship.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "KPMG Children&#x27;s Books Ireland Awards", "url": "/ie/en/home/insights/2024/02/kpmg-childrens-book-ireland-awards-2024-sponsorship.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Inspiring the Future", "url": "/ie/en/home/insights/2024/05/inspiring-the-future-investing-in-talent-sponsorship.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/ie/en/home/insights/2020/01/sponsorships.html", "label": "All sponsorship", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } }' data-featured-variation="true" data-cell2='{ "type": "card-link", "title": "KPMG Women&#x27;s Irish Open", "linkUrl": "/ie/en/home/insights/2024/08/kpmg-womens-irish-open-sponsorship.html", "description": "Extending our commitment to women’s golf in Ireland", "altText": "Leona Maguire professional golfer", "imgUrl": "/is/image/kpmg/ie-menu-kwio-banner-with-logo", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "Sponsorship", "isVideo" : "Page", "isRenditionOptimized" : "true" }' data-cell3='{ "type": "card-link", "title": "Business &amp; Finance Awards", "linkUrl": "/ie/en/home/insights/2024/05/business-and-finance-awards.html", "description": "Recognising excellence in Irish business", "altText": "Ian Hyland, President &amp; CEO of Business &amp; Finance Media Group, Seamus Hand, Managing Partner of KPMG Ireland, Frances Ruane, Chairperson of the Judging Panel and Terry Clune CEO, 2023 Business Person of the Year Winner.", "imgUrl": "/is/image/kpmg/ie-business-finance-awards-stokes", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "Sponsorship", "isVideo" : "Page", "isRenditionOptimized" : "true" }'> </div> </li> <li id="navigation-v2-author-optional3-flyout-editor"> <div class="nav-flyout-component-data" data-path="/content/kpmgpublic/ie/en/home/misc/legal/jcr:content/navigation-v2/optional2" data-nav-flyout='{ "cell1":{ "type": "nav-list", "links":[ { "label": "Contact KPMG", "url": "/ie/en/home/misc/contact.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Media &amp; press releases", "url": "/ie/en/home/media.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Meet our partners", "url": "/ie/en/home/about/our-partners.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Office locations", "url": "/ie/en/home/about/offices.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Alumni", "url": "/ie/en/home/alumni.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] } }' data-cell1='{ "type": "nav-list", "links":[ { "label": "Contact KPMG", "url": "/ie/en/home/misc/contact.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Media &amp; press releases", "url": "/ie/en/home/media.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Meet our partners", "url": "/ie/en/home/about/our-partners.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Office locations", "url": "/ie/en/home/about/offices.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Alumni", "url": "/ie/en/home/alumni.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] }' data-featured-variation="true" data-cell2='{ "type": "card-link", "title": "Meet our partners", "linkUrl": "/ie/en/home/about/our-partners.html", "description": "Get in touch with our people with experience and expertise in your sector", "altText": "Group of people in meeting seen from above", "imgUrl": "/is/image/kpmg/ie-menu-meet-our-partners", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "Ireland", "isVideo" : "", "isRenditionOptimized" : "true" }' data-cell3='{ "type": "card-link", "title": "Media &amp; press releases", "linkUrl": "/ie/en/home/media.html", "description": "Get in touch with our Communications team", "altText": "Group of people using phones and laptops", "imgUrl": "/is/image/kpmg/ie-menu-laptops-phones-group", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "Ireland", "isVideo" : "", "isRenditionOptimized" : "true" }'> </div> </li> </ul> <!-- SITE-SELECTOR --> <div id="navigation-v2-author-site-selector-editor"> <div id="navigation-v2-data-site-selector" style="min-height:0.5px;" data-mobile-tab='{ "id": "language-locale", "icon": "icon-site-selector", "closeTabLabel": "Close site selector" }' data-site-selector='{ "iconStyle": "icon-site-selector", "isVisible": true, "id": "site-selector", "title": "Site Selector" , "flyout": { "cell1": { "type": "site-selector-menu", "heading": "Select KPMG member firm site and language" , "sites":[ { "selected": true, "countryLocale": "Ireland (EN)", "link": "/ie/en/home/misc/legal.html" } ], "global": { "selected": false, "link": "/xx/en/home.html", "countryLocale": "Global (EN)" } , "allCountries": { "link": "/ie/en/home/misc/site-selector.html", "i18nLabel": "View all KPMG sites and languages" }, "countrySiteData": { "countryList":[ { "country": "Albania ", "locale": "en", "link": "/al/en/home.html" }, { "country": "Algeria ", "locale": "fr", "link": "/dz/fr/home.html" }, { "country": "Argentina ", "locale": "es", "link": "/ar/es/home.html" }, { "country": "Armenia ", "locale": "en", "link": "/am/en/home.html" }, { "country": "Australia ", "locale": "en", "link": "/au/en/home.html" }, { "country": "Austria ", "locale": "de", "link": "/at/de/home.html" }, { "country": "Austria ", "locale": "en", "link": "/at/en/home.html" }, { "country": "Azerbaijan ", "locale": "en", "link": "/az/en/home.html" }, { "country": "Bahamas ", "locale": "en", "link": "/bs/en/home.html" }, { "country": "Bahrain ", "locale": "en", "link": "/bh/en/home.html" }, { "country": "Bangladesh ", "locale": "en", "link": "/bd/en/home.html" }, { "country": "Barbados ", "locale": "en", "link": "/bb/en/home.html" }, { "country": "Belgium ", "locale": "en", "link": "/be/en/home.html" }, { "country": "Belgium ", "locale": "nl", "link": "/be/nl/home.html" }, { "country": "Bermuda ", "locale": "en", "link": "/bm/en/home.html" }, { "country": "Bosnia and Herzegovina ", "locale": "en", "link": "/ba/en/home.html" }, { "country": "Brasil ", "locale": "pt", "link": "/br/pt/home.html" }, { "country": "Brazil ", "locale": "en", "link": "/br/en/home.html" }, { "country": "British Virgin Islands ", "locale": "en", "link": "/vg/en/home.html" }, { "country": "Bulgaria ", "locale": "en", "link": "/bg/en/home.html" }, { "country": "Cambodia ", "locale": "en", "link": "/kh/en/home.html" }, { "country": "Cameroon ", "locale": "fr", "link": "/cm/fr/home.html" }, { "country": "Canada ", "locale": "en", "link": "/ca/en/home.html" }, { "country": "Canada ", "locale": "fr", "link": "/ca/fr/home.html" }, { "country": "Cayman Islands ", "locale": "en", "link": "/ky/en/home.html" }, { "country": "Channel Islands ", "locale": "en", "link": "/qm/en/home.html" }, { "country": "Chile ", "locale": "es", "link": "/cl/es/home.html" }, { "country": "China ", "locale": "en", "link": "/cn/en/home.html" }, { "country": "China ", "locale": "zh", "link": "/cn/zh/home.html" }, { "country": "Colombia ", "locale": "es", "link": "/co/es/home.html" }, { "country": "Costa Rica ", "locale": "es", "link": "/cr/es/home.html" }, { "country": "Croatia ", "locale": "en", "link": "/hr/en/home.html" }, { "country": "Cyprus ", "locale": "en", "link": "/cy/en/home.html" }, { "country": "Czech Republic ", "locale": "cs", "link": "/cz/cs/home.html" }, { "country": "Czech Republic ", "locale": "en", "link": "/cz/en/home.html" }, { "country": "DR Congo ", "locale": "fr", "link": "/cd/fr/home.html" }, { "country": "Denmark ", "locale": "da", "link": "/dk/da/home.html" }, { "country": "Denmark ", "locale": "en", "link": "/dk/en/home.html" }, { "country": "Egypt ", "locale": "en", "link": "/eg/en/home.html" }, { "country": "Estonia ", "locale": "en", "link": "/ee/en/home.html" }, { "country": "Estonia ", "locale": "et", "link": "/ee/et/home.html" }, { "country": "Finland ", "locale": "fi", "link": "/fi/fi/home.html" }, { "country": "France ", "locale": "fr", "link": "/fr/fr/home.html" }, { "country": "Georgia ", "locale": "en", "link": "/ge/en/home.html" }, { "country": "Germany ", "locale": "de", "link": "/de/de/home.html" }, { "country": "Germany ", "locale": "en", "link": "/de/en/home.html" }, { "country": "Ghana ", "locale": "en", "link": "/gh/en/home.html" }, { "country": "Gibraltar ", "locale": "en", "link": "/gi/en/home.html" }, { "country": "Greece ", "locale": "el", "link": "/gr/el/home.html" }, { "country": "Greece ", "locale": "en", "link": "/gr/en/home.html" }, { "country": "Hong Kong SAR ", "locale": "en", "link": "/cn/en/home.html" }, { "country": "Hungary ", "locale": "en", "link": "/hu/en/home.html" }, { "country": "Hungary ", "locale": "hu", "link": "/hu/hu/home.html" }, { "country": "Iceland ", "locale": "is", "link": "/is/is/home.html" }, { "country": "India ", "locale": "en", "link": "/in/en/home.html" }, { "country": "Indonesia ", "locale": "en", "link": "/id/en/home.html" }, { "country": "Ireland ", "locale": "en", "link": "/ie/en/home.html" }, { "country": "Isle of Man ", "locale": "en", "link": "/im/en/home.html" }, { "country": "Israel ", "locale": "en", "link": "/il/en/home.html" }, { "country": "Italy ", "locale": "it", "link": "/it/it/home.html" }, { "country": "Ivory Coast ", "locale": "fr", "link": "/ci/fr/home.html" }, { "country": "Jamaica ", "locale": "en", "link": "/jm/en/home.html" }, { "country": "Japan ", "locale": "en", "link": "/jp/en/home.html" }, { "country": "Japan ", "locale": "ja", "link": "/jp/ja/home.html" }, { "country": "Jordan ", "locale": "en", "link": "/jo/en/home.html" }, { "country": "Kazakhstan ", "locale": "en", "link": "/kz/en/home.html" }, { "country": "Kazakhstan ", "locale": "kk", "link": "/kz/kk/home.html" }, { "country": "Kazakhstan ", "locale": "ru", "link": "/kz/ru/home.html" }, { "country": "Kenya ", "locale": "en", "link": "/ke/en/home.html" }, { "country": "Korea ", "locale": "en", "link": "/kr/en/home.html" }, { "country": "Korea ", "locale": "ko", "link": "/kr/ko/home.html" }, { "country": "Kuwait ", "locale": "en", "link": "/kw/en/home.html" }, { "country": "Laos ", "locale": "en", "link": "/la/en/home.html" }, { "country": "Latvia ", "locale": "en", "link": "/lv/en/home.html" }, { "country": "Latvia ", "locale": "lv", "link": "/lv/lv/home.html" }, { "country": "Lebanon ", "locale": "en", "link": "/lb/en/home.html" }, { "country": "Lithuania ", "locale": "en", "link": "/lt/en/home.html" }, { "country": "Lithuania ", "locale": "lt", "link": "/lt/lt/home.html" }, { "country": "Luxembourg ", "locale": "en", "link": "/lu/en/home.html" }, { "country": "Macau SAR ", "locale": "en", "link": "/cn/en/home.html" }, { "country": "Malaysia ", "locale": "en", "link": "/my/en/home.html" }, { "country": "Malta ", "locale": "en", "link": "/mt/en/home.html" }, { "country": "Mauritius ", "locale": "en", "link": "/mu/en/home.html" }, { "country": "Mexico ", "locale": "es", "link": "/mx/es/home.html" }, { "country": "Moldova ", "locale": "en", "link": "/md/en/home.html" }, { "country": "Monaco ", "locale": "en", "link": "/mc/en/home.html" }, { "country": "Monaco ", "locale": "fr", "link": "/mc/fr/home.html" }, { "country": "Mongolia ", "locale": "en", "link": "/mn/en/home.html" }, { "country": "Montenegro ", "locale": "en", "link": "/me/en/home.html" }, { "country": "Mozambique ", "locale": "en", "link": "/mz/en/home.html" }, { "country": "Myanmar ", "locale": "en", "link": "/mm/en/home.html" }, { "country": "Namibia ", "locale": "en", "link": "/na/en/home.html" }, { "country": "Netherlands ", "locale": "en", "link": "/nl/en/home.html" }, { "country": "Netherlands ", "locale": "nl", "link": "/nl/nl/home.html" }, { "country": "New Zealand ", "locale": "en", "link": "/nz/en/home.html" }, { "country": "Nigeria ", "locale": "en", "link": "/ng/en/home.html" }, { "country": "North Macedonia ", "locale": "en", "link": "/mk/en/home.html" }, { "country": "Norway ", "locale": "nb", "link": "/no/nb/home.html" }, { "country": "Oman ", "locale": "en", "link": "/om/en/home.html" }, { "country": "Pakistan ", "locale": "en", "link": "/pk/en/home.html" }, { "country": "Panama ", "locale": "es", "link": "/pa/es/home.html" }, { "country": "Peru ", "locale": "es", "link": "/pe/es/home.html" }, { "country": "Philippines ", "locale": "en", "link": "/ph/en/home.html" }, { "country": "Poland ", "locale": "en", "link": "/pl/en/home.html" }, { "country": "Poland ", "locale": "pl", "link": "/pl/pl/home.html" }, { "country": "Portugal ", "locale": "en", "link": "/pt/en/home.html" }, { "country": "Portugal ", "locale": "pt", "link": "/pt/pt/home.html" }, { "country": "Qatar ", "locale": "en", "link": "/qa/en/home.html" }, { "country": "Romania ", "locale": "en", "link": "/ro/en/home.html" }, { "country": "Romania ", "locale": "ro", "link": "/ro/ro/home.html" }, { "country": "Saudi Arabia ", "locale": "en", "link": "/sa/en/home.html" }, { "country": "Serbia ", "locale": "en", "link": "/rs/en/home.html" }, { "country": "Singapore ", "locale": "en", "link": "/sg/en/home.html" }, { "country": "Slovakia ", "locale": "en", "link": "/sk/en/home.html" }, { "country": "Slovakia ", "locale": "sk", "link": "/sk/sk/home.html" }, { "country": "Slovenia ", "locale": "en", "link": "/si/en/home.html" }, { "country": "South Africa ", "locale": "en", "link": "/za/en/home.html" }, { "country": "Spain ", "locale": "es", "link": "/es/es/home.html" }, { "country": "Sri Lanka ", "locale": "en", "link": "/lk/en/home.html" }, { "country": "Sweden ", "locale": "sv", "link": "/se/sv/home.html" }, { "country": "Switzerland ", "locale": "de", "link": "/ch/de/home.html" }, { "country": "Switzerland ", "locale": "en", "link": "/ch/en/home.html" }, { "country": "Switzerland ", "locale": "fr", "link": "/ch/fr/home.html" }, { "country": "Taiwan ", "locale": "en", "link": "/tw/en/home.html" }, { "country": "Taiwan ", "locale": "zh", "link": "/tw/zh/home.html" }, { "country": "Thailand ", "locale": "en", "link": "/th/en/home.html" }, { "country": "Togo ", "locale": "fr", "link": "/tg/fr/home.html" }, { "country": "Trinidad and Tobago ", "locale": "en", "link": "/tt/en/home.html" }, { "country": "Tunisia ", "locale": "en", "link": "/tn/en/home.html" }, { "country": "Tunisia ", "locale": "fr", "link": "/tn/fr/home.html" }, { "country": "Turkey ", "locale": "en", "link": "/tr/en/home.html" }, { "country": "Turkey ", "locale": "tr", "link": "/tr/tr/home.html" }, { "country": "Ukraine ", "locale": "en", "link": "/ua/en/home.html" }, { "country": "Ukraine ", "locale": "ru", "link": "/ua/ru/home.html" }, { "country": "Ukraine ", "locale": "uk", "link": "/ua/uk/home.html" }, { "country": "United Arab Emirates ", "locale": "en", "link": "/ae/en/home.html" }, { "country": "United Kingdom ", "locale": "en", "link": "/uk/en/home.html" }, { "country": "United States ", "locale": "en", "link": "/us/en/home.html" }, { "country": "Uruguay ", "locale": "es", "link": "/uy/es/home.html" }, { "country": "Uzbekistan ", "locale": "en", "link": "/uz/en/home.html" }, { "country": "Uzbekistan ", "locale": "ru", "link": "/uz/ru/home.html" }, { "country": "Venezuela ", "locale": "es", "link": "/ve/es/home.html" }, { "country": "Vietnam ", "locale": "en", "link": "/vn/en/home.html" }, { "country": "Vietnam ", "locale": "vi", "link": "/vn/vi/home.html" }, { "country": "Zambia ", "locale": "en", "link": "/zm/en/home.html" }, { "country": "Zimbabwe ", "locale": "en", "link": "/zw/en/home.html" } ], "i18nLabel" : { "selectOtherLocation": "Select other location", "enterCountry": "Enter location", "errorMessage": "No results found", "site": "site" } } } } }'> </div> </div> <!--MY ACCOUNT FLYOUT --> <div id="navigation-v2-author-my-account-flyout-editor"> <div id="navigation-v2-data-my-account-flyout" style="min-height:10px;" data-mobile-tab='{ "id": "user-profile", "icon": "icon-user", "closeTabLabel": "Close MyAccount Menu" }' data-interest-summary-threshold="25" data-my-account-flyout='{ "iconStyle": "icon-logged-out", "id": "my-account-flyout", "title": "Account Flyout" , "closeTabLabel": "Close MyAccount Menu" , "type": "nav-list", "loggedOutLinks": [ { "url": "/ie/en/home/user/registration.html", "label": "Register" , "dataName": "register", "key": "kpmg.personalization.homepage.mykpmgflyout.register" }, { "url": "/ie/en/home/user/login.html", "label": "Login" , "dataName": "login", "key": "kpmg.personalization.homepage.mykpmgflyout.login" }, { "url": "/ie/en/home/user/overlays/kpmglearnmore.html", "label": "Learn more" , "dataName": "learnmore", "key": "kpmg.personalization.homepage.mykpmgflyout.learnMore" } ], "loggedInLinks": [ { "url": "/ie/en/home/dashboard.html", "label": "Dashboard", "key": "kpmg.personalization.homepage.mykpmgflyout.dashboard" }, { "url": "/ie/en/home/dashboard/myaccount.html", "label": "Profile", "key": "kpmg.personalization.homepage.mykpmgflyout.profile" }, { "url": "/ie/en/home/dashboard/myaccount.html?tab&#x3D;communication_preferences_container", "label": "Subscriptions", "key": "kpmg.personalization.homepage.mykpmgflyout.subscriptions" }, { "url": "/ie/en/home/dashboard/myinterests.html", "label": "Interests", "key": "kpmg.personalization.homepage.mykpmgflyout.interests" }, { "url": "/ie/en/home/dashboard/library.html", "label": "Library", "key": "kpmg.personalization.homepage.mykpmgflyout.library" }, { "url": "#", "label": "Logout", "key": "kpmg.personalization.homepage.mykpmgflyout.logout" }, { "isLastItem": true } ], "flyout": { "cell1": { "type": "nav-list", "links": [] }, "cell2": { "type": "card-link", "title": "CEO Outlook 2023", "linkUrl": "/ie/en/home/insights/2023/10/ceo-outlook-2023-firmwide.html", "description": "Leadership perspectives on tech, people and change", "altText": "Business woman staring into distance and smiling", "imgUrl": "/is/image/kpmg/ie-ceo-outlook-2023", "primaryTag" : "Economic and commercial", "isVideo" : "Page", "isRenditionOptimized" : "true" }, "cell3": { "type": "card-link", "title": "Environmental, Social &amp; Governance (ESG)", "linkUrl": "/ie/en/home/campaigns/2022/05/esg.html", "description": "Enhance your ESG approach, whatever your level of maturity", "altText": "A woman holding a leaf in the shape of a heart", "imgUrl": "/is/image/kpmg/ie-leaf-heart", "primaryTag" : "Environment", "isVideo" : "Page", "isRenditionOptimized" : "false" } } }'> </div> </div> <!--SEARCH DATA--> <div id="navigation-v2-data-search" data-mobile-tab='{ "id": "search", "icon": "icon-search", "closeTabLabel": "Close search" }' data-search='{ "title": "Search" }' data-server-data='{ "queryParams":{ "typeahead": { "FILTER": "DE=97508671404166678130047", "DE": "934405613708438044908743167166", "prefix_results": "200", "language": "en_gb", "lang": "en_gb", "service": "PREFIX", "TBDB": "disp_taxonomy", "template": "service.json", "FILTER": "ATN=ie" } }, "config": { "searchResultsPath": "/ie/en/home/misc/search.html", "typeaheadWait": "250", "placeholder": "Search" } }' data-query-params='{ "sesPrefixResultsLimit" :200, "commonModelId" : "97508671404166678130047", "localCountryModelId":"934405613708438044908743167166", "searchResultPath":"/ie/en/home/misc/search.html", "searchLanguage":"en_gb", "yourRecentSearchCopy":"Your recent searches" }' data-i18n-labels='{ "search": "Search" }'> </div> <!-- '{ "sesPrefixResultsLimit" :200, "commonModelId" : "97508671404166678130047", "localCountryModelId":"934405613708438044908743167166", "searchResultPath":"/ie/en/home/misc/search.html", "searchLanguage":"en_gb", "yourRecentSearchCopy":"Your recent searches" }' // for alt text, placeholder Search search // to close search tab --> <!-- I18N LABELS--> <div id="navigation-v2-data-i18n-labels" data-i18n-labels='{ "interestSummary": { "title": "Personalise your content", "description": "Click here to go to your interest page and select the specific industries, topics, services, and countries to tailor the content you see.", "title": "Personalise your content", "yourInterests": "Your interests include", "industry": "Industries", "topic": "Topics", "service": "Services", "country": "Countries", "lastUpdated": "Last updated", "selectedInterests": "Select interests" }, "promotional": { "welcome": "Welcome ", "myKpmgProfile": "Save, Curate and Share", "newUser1": "Browse articles, ", "unknownUser": "Save what resonates, curate a library of information, and share content with your network of contacts.", "newUser2": "set up your interests", "newUser3": ", or ", "newUser4": "Learn more", "myProfileCTA":"Dashboard", "oldUser": "You&#x27;ve been a member since" }, "siteSelector": { "title": "Experience the KPMG Preference Centre", "description": "Browse content specific to your interests across all of our KPMG sites and languages, all on your personal dashboard." } }'></div> </div> <div id="navigation-v2-preloader" class="bs5"> <!-- Preloader : Start --> <section class="navbar-component vue-component navbar-wrapper" style="position:absolute;width:100%;"> <div class="px-0 "> <nav class="desktop-navbar-component vue-component navbar navbar-expand bg-white position-static rounded-0 d-none d-xl-flex pb-2"> <div class="container"> <a class="logo-image-component vue-component navbar-brand p-0 " href="/ie/en/home.html"> <img class="" src="https://assets.kpmg.com/is/image/kpmg/kpmg-logo-1" alt="KPMG logo"> </a> <ul class="navbar-nav-component vue-component navbar-nav mx-auto "> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/ie/en/home/insights.html"> Insights </a> </li> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/ie/en/home/industries.html"> Industries </a> </li> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/ie/en/home/services.html"> Services </a> </li> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/ie/en/home/careers.html"> Careers </a> </li> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/ie/en/home/insights/2020/01/sponsorships.html"> Sponsorship </a> </li> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/ie/en/home/misc/contact.html"> Get in touch </a> </li> </ul> <div class="navbar-ikon-menu-component vue-component mt-2 "> <div class="ikon-trigger-with-navflyout-dropdown-component vue-component dropdown d-inline-block position-static "> <span class="px-0 py-3 text-kpmg-blue icon icon-fw nav-dropdown-toggle"></span> </div> <div class="ikon-trigger-with-animated-search-bar-component vue-component d-inline-block position-relative"> <span class="icon icon-search icon-fw px-2 py-1 text-kpmg-blue cursor-pointer" title="Search"></span> </div> <div class="ikon-trigger-with-navflyout-dropdown-component vue-component dropdown d-inline-block position-static chrome"> <span class="px-0 py-3 text-kpmg-blue icon icon-fw nav-dropdown-toggle cursor-pointer dropdown-trigger icon-site-selector chrome" title="Site Selector"></span> </div> </div> </div> </nav> </div> <div class="mobile-navbar-component vue-component d-xl-none"> <nav class="navbar fixed-top bg-white py-1 px-1"> <div class="container"> <div class="navBackdrop bg-white"></div> <div class="mobile-menu-toggle-and-menu-component vue-component mt-3"> <span class="mobile-slide-menu-toggle-trigger-component vue-component ms-4 mt-1 icon-list-view text-kpmg-blue"> <span class='mobile_menu_icon' tabindex="0" role="button" aria-label="Hamburger Menu" aria-expanded="false"> <svg class="hamburger js-navicon closed" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink" x="0px" y="0px" viewBox="0 0 40 40" style="enable-background:new 0 0 40 40;" xml:space="preserve"> <line x1="3" y1="0" x2="37" y2="0" class="hamburger__line animation__top"></line> <line x1="3" y1="15" x2="37" y2="15" class="hamburger__line animation__middle"></line> <line x1="3" y1="30" x2="37" y2="30" class="hamburger__line animation__bottom"></line> </svg> </span> </span> </div> <a class="logo-image-component vue-component navbar-brand p-0 mt-1" href="/ie/en/home.html"> <img class="" src="https://assets.kpmg.com/is/image/kpmg/kpmg-logo-1" alt="KPMG logo"> </a> </div> </nav> </div> </section> <!-- Preloader : End --> </div> <div id="navigation-v2" class="bs5 hide-from-print"> <!-- NAVBAR --> <navbar :vm="$store.state.data.navigation"></navbar> </div> <!-- INCLUDE VUE NAVBAR --> <script type="text/x-template" id="navbar-component-template"> <div class=" navbar-component vue-component navbar-wrapper position-relative " v-if="vm" > <!-- DESKTOP NAVBAR --> <div class=" px-0 " v-dev="{isDev: $root.isDev, variant: 'default'}" > <desktop-navbar class=" d-none d-xl-flex pb-2 " :vm="vm" ></desktop-navbar> </div> <!-- MOBILE NAVBAR --> <mobile-navbar :vm="vm" > </mobile-navbar> <!-- blogs blue header --> <blogs-navbar :vm="vm.blogHeader" v-if="$store.state.data.siteInfo.isBlog"></blogs-navbar> </div> </script> <!-- LEGACY COMPATIBILITY COMPONENTS--> <!-- LEGACY NAV LIST ITEM --> <script type="text/x-template" id="legacy-nav-list-item-component-template"> <div class=" legacy-nav-list-item-component vue-component nav-list-link-container " > <legacy-learn-more-trigger :vm="vm" class=" nav-link text-kpmg-blue p-0 border border-top-0 border-left-0 border-right-0 " ></legacy-learn-more-trigger> </div> </script> <!-- LEGACY LOGOUT LINK --> <script type="text/x-template" id="legacy-logout-link-component-template"> <div class="nav-list-link-container"> <a class=" legacy-logout-link-component vue-component btn-link text-kpmg-blue p-2 border border-top-0 border-left-0 border-right-0 " href="#" @click.stop.prevent="logoutUser();" > {{vm.label}} </a> </div> </script> <!-- LEGACY LEARN MORE TRIGGER --> <script type="text/x-template" id="legacy-learn-more-trigger-component-template"> <a class=" legacy-learn-more-trigger-component vue-component " :data-uri="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url : '/content/kpmgpublic' + vm.url" :href="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url.substr(19) : vm.url" :data-modal-url="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url.substr(19) : vm.url" :data-bs-remote="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url.substr(19) : vm.url" data-name="learnmore" data-bs-target="#kpmgModal" data-bs-toggle="modal" data-bs-backdrop="static" oncontextmenu="return false" > {{ vm.label }} </a> </script> <!-- SHARED COMPONENTS --> <!-- NAVBAR-TYPEAHEAD --> <script type="text/x-template" id="navbar-typeahead-component-template"> <type-ahead class=" navbar-typeahead-component vue-component d-inline " :src="url" :getresponse="getResponse" :delaytime="parseInt($store.state.data.search.serverData.config.typeaheadDelayTime)" :selectfirst="false" :onhit="onHit" :placeholder="$store.state.data.search.serverData.config.placeholder" @keyup.enter="onEnter" v-model="inputValue" @typeaheadkeyupenter="onEnter" ></type-ahead> </script> <!-- TypeAhead --> <script type="text/x-template" id="type-ahead-component-template"> <div class=" type-ahead-component vue-component input-group " :class="[classes]" > <div class="input-wrapper mobile"> <label class="sr-only" for="mobile-search" v-html="placeholder"></label> <input type="text" id="mobile-search" :title="placeholder" class="type-ahead-select taller" :placeholder="placeholder" autocomplete="off" v-model="query" @keydown.down="down" @keydown.up="up" @keydown.enter.prevent="hit" @keydown.esc="reset('escape')" @input="update($event)" @keyup.enter="onKeyUpEnter" @keyup.right = "right" /> </div> <label class="sr-only" for="desktop-search" v-html="placeholder"></label> <input type="text" id="desktop-search" class="type-ahead-select desktop" :placeholder="placeholder" autocomplete="off" v-model="query" @keydown.down="down" @keydown.up="up" role="combobox" aria-haspopup="true" aria-expanded="false" autocomplete="off" aria-autocomplete="list" aria-controls="dropdownMenu" aria-owns="dropdownMenu" @keydown.enter.prevent="hit" @keydown.esc="reset('escape')" @input="update($event)" @keyup.enter="onKeyUpEnter" @keyup.right = "right" /> <div class="sr-only results-count-sr" aria-live="polite" role="status"></div> <div class="sr-only selection-count-sr" aria-live="polite" role="status"></div> <div v-show="hasItems" class="dropdown-menu-list dropdown-menu" :class="{hasItems: hasItems}" > <ul id="dropdownMenu" role="listbox" > <li role="option" v-for="(item , index) in items" :class="{active:activeClass(index)}" :id="'typeahead-option-'+index" v-bind:key="index + '-typeahead'" @mousedown="hit" @mousemove="setActive(index)"> <a v-html="highlighting(item, vue)"></a> </li> </ul> <ul v-if="showSearchingFlag" v-show="!hasItems&&!isEmpty" class="dropdown-menu" role="menu" > <li class="active" @mousemove="setActive(index)" v-if="!loading"> <a> <span v-html="NoResultText"></span> </a> </li> <li class="active" @mousemove="setActive(index)" v-else> <a> <span v-html="SearchingText"></span> </a> </li> </ul> </div> </div> </script> <!-- LOGO-IMAGE--> <script type="text/x-template" id="logo-image-component-template"> <!-- LINK --> <div class="logo-image-container"> <a class="logo-image-component vue-component navbar-brand p-0 " v-process-url="vm.linkURL" v-if="vm" > <!-- LOGO IMAGE --> <img :src="$store.state.data.siteInfo.assetsDomain + vm.imgURL" :alt="vm.altText" /> </a> <a class="skip-nav" href="#page-content">Skip to content</a> </div> </script> <!-- BLOGS_NAVBAR--> <script type="text/x-template" id="blogs-navbar-component-template"> <div class="blogs-navbar-component vue-component"> <ul class="blog-header-list"> <li> <a :href="vm.home.linkURL" class="list-item"> {{ vm.home.label }} </a> <span class="separator">|</span> </li> <li> <a :href="vm.topics.linkURL" class="list-item"> {{ vm.topics.label }} </a> <span class="separator">|</span> </li> <li> <a :href="vm.authors.linkURL" class="list-item"> {{ vm.authors.label }} </a> </li> </ul> </div> </script> <!-- country-site-selector-search --> <script type="text/x-template" id="country-site-selector-search-component-template"> <div class="country-site-selector-search-component vue-component h-100" v-on:click="stopParentEvent" > <div class="country-site-selector-search-wrap"> <p class="search-text">{{vm.i18nLabel.selectOtherLocation}}</p> <label class="sr-only" for="country-site-selector-search"> {{vm.i18nLabel.enterCountry}} </label> <input type="text" id="country-site-selector-search" class="input-country-site-selector-search" autocomplete="off" :placeholder="vm.i18nLabel.enterCountry" v-on:keyup="onKeyUpEnter" > <div class="sr-only results-count-cs" aria-live="polite" role="status"></div> </div> <div class="result-container"> <div class="country-site-selector-noresults"> {{vm.i18nLabel.errorMessage}} </div> <div class="country-site-selector-result-container"> <ul class="country-site-selector-list-group" > <li> <a href="/xx/en/home.html" title="Global (EN)">Global (EN) </a> </li> <li v-for="list in vm.countryList"> <a v-bind:href="list.link" :title="list.country+' ('+list.locale.toUpperCase()+')'">{{list.country}} <span class="locale-lang">({{list.locale}})</span> </a> </li> </ul> </div> </div> </div> </script> <!-- DESKTOP NAVBAR --> <script type="text/x-template" id="desktop-navbar-component-template"> <!-- DESKTOP NAVBAR --> <nav class=" desktop-navbar-component vue-component navbar navbar-expand bg-white position-static rounded-0 " v-dev="{isDev: $root.isDev, show: true }" v-if="vm && vm.logo && vm.navbarNav" > <!-- NAVBAR BRAND --> <logo-image v-dev="{isDev: $root.isDev, show:true, color: 'deeppink' }" v-if="vm.logo" :vm="vm.logo" ></logo-image> <!--NAV LINKS--> <navbar-nav class="mx-auto" v-if="vm.navbarNav && isDesktop" :vm="vm.navbarNav" ></navbar-nav> <!-- NAVBAR ICON MENU --> <navbar-ikon-menu :vm="vm" v-if="isDesktop" ></navbar-ikon-menu> </nav> </script> <!-- DESKTOP NAVBAR PARTIALS --> <!-- DESKTOP NAVBAR PARTIALS --> <!-- NAVBAR-NAV --> <script type="text/x-template" id="interest-summary-component-template"> <!-- OUTER WRAPPER --> <a class=" interest-summary-component vue-component d-flex h-100 " :href="vm.linkUrl" v-dev="{isDev: $root.isDev, variant: 'danger' }" v-if="vm" > <!-- INNER WRAPPER --> <div class=" d-flex flex-column text-white bg-cobalt-blue p-4 h-100 "> <!-- TITLE --> <h2 class="mb-0 font-kpmg pb-2" > {{vm.title}} </h2> <span class="threshold-value">25</span> <!-- TEXT --> <p class=" text-white interest-exists my-3 " > {{vm.includesText}} </p> <div class="summary interest-exists"> <p class=" font-kpmg text-white my-0 py-0 " v-for="(item, idx) in vm.summaryList" :key=" idx + '-summary-list'" > {{item}} </p> </div> <p class=" text-white my-3 pb-3 " > {{vm.selectText}} </p> <!-- INTEREST SUMMARY IMAGE --> <p class="text-right mt-auto pt-3"> <link-label-with-chevron :vm='{ "label": vm.label, "linkUrl": "vm.linkUrl" }' :classes='{ "label": ["text-white text-center"], "chevron": ["text-white font-2-rem"] }' ></link-label-with-chevron> </p> </div> </a> </script> <!-- NAVBAR-NAV --> <script type="text/x-template" id="navbar-nav-component-template"> <ul class="navbar-nav-component vue-component navbar-nav" v-if="vm" > <navbar-nav-list-item v-for="(link, index) in vm" v-bind:key="index + 'navbar-nav-list-item' " v-if="link" :vm="link" v-dev="{isDev: $root.isDev, color: 'lightgreen', show: true}" ></navbar-nav-list-item> </ul> </script> <!-- NAVBAR-ICON-MENU --> <script type="text/x-template" id="navbar-ikon-menu-component-template"> <!-- NAVBAR ICON NAVIGATION --> <div class="navbar-ikon-menu-component vue-component mt-2" v-dev="{ isDev: $root.isDev, variant: 'success' }" v-if="vm" > <!-- PROFILE ICON WITH NAVFLYOUT DROPDOWN --> <ikon-trigger-with-navflyout-dropdown class="d-inline-block position-static" v-if="vm.accountActionList" :vm="vm.accountActionList" v-dev="{isDev: $root.isDev, color: 'mediumspringgreen', show: true}" > </ikon-trigger-with-navflyout-dropdown> <!-- SEARCH ICON WITH ANIMATED SEARCH BAR --> <ikon-trigger-with-animated-search-bar v-dev="{isDev: $root.isDev, color: 'mediumspringgreen', show: true}" :vm="vm.search" > </ikon-trigger-with-animated-search-bar> <!-- MAP-MARKER ICON WITH NAVFLYOUT DROPDOWN --> <ikon-trigger-with-navflyout-dropdown class="d-inline-block position-static" v-if="vm.siteSelectorList" :vm="vm.siteSelectorList" v-dev="{isDev: $root.isDev, color: 'mediumspringgreen', show: true}" ></ikon-trigger-with-navflyout-dropdown> </div> </script> <!-- LEVEL 2 --> <!-- ICON TRIGGER WITH NAV FLYOUT DROPDOWN --> <script type="text/x-template" id="ikon-trigger-with-navflyout-dropdown-component-template"> <div class="ikon-trigger-with-navflyout-dropdown-component vue-component dropdown" v-dev="{isDev: $root.isDev, variant: 'primary' }" v-if="vm && vm.isVisible" > <!-- DROPDOWN TOGGLE --> <button class=" px-0 py-3 text-kpmg-blue icon icon-fw cursor-pointer dropdown-trigger " data-bs-toggle="dropdown" v-on:keyup.enter="showDropdown" v-if="vm && vm.iconStyle" :class="vm.iconStyle" :aria-label="vm.title" @focus="closeNavigationDropdownOnTabFocus" @click="clampLines" > <span class="notVerified icon-notVerified" v-if="vm.iconStyle === 'icon-person1'"> </span> </button> <!-- CUSTOM FULL BLEED DROPDOWN MENU --> <nav-flyout-fullbleed v-if="vm.flyout" :vm="vm.flyout" class="dropdown-menu"></nav-flyout-fullbleed> </div> </script> <!-- ICON TRIGGER WITH ANIMATED SEARCH BAR --> <script type="text/x-template" id="ikon-trigger-with-animated-search-bar-component-template"> <div class="ikon-trigger-with-animated-search-bar-component vue-component d-inline-block position-relative" v-dev="{isDev: $root.isDev, variant: 'warning' }" > <!-- ANIMATED SEARCH BAR --> <animated-search-bar class="d-none"></animated-search-bar> <!-- ICON TRIGGER --> <button class="icon icon-search icon-fw px-2 py-1 text-kpmg-blue cursor-pointer" aria-expanded="false" :aria-label="vm.title" @keyup.enter="$children[0].showSearchBar();" @click="$children[0].showSearchBar();"></button> </div> </script> <!-- LEVEL 3 --> <!-- NAVBAR NAV LIST ITEM --> <script type="text/x-template" id="navbar-nav-list-item-component-template"> <li class=" navbar-nav-list-item-component vue-component nav-item d-inline-block dropdown position-static " v-if="vm" > <a rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" class=" nav-link text-kpmg-blue nav-dropdown-toggle pt-3 " v-process-url="vm.linkURL " v-if="vm.linkURL && vm.internalLinkFlag == 'false'" data-bs-toggle="dropdown" aria-expanded="false" @click.prevent="addActiveClassOnTabFocus" > {{vm.i18nLabel}} <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a class=" nav-link text-kpmg-blue nav-dropdown-toggle pt-3 " v-process-url="vm.linkURL " v-else-if="vm.linkURL" data-bs-toggle="dropdown" aria-expanded="false" role="button" @click.prevent="addActiveClassOnTabFocus" > {{vm.i18nLabel}} </a> <!-- FLYOUT ON enter/HIDE ON enter --> <nav-flyout-fullbleed :vm="vm.flyout" class="d-none"></nav-flyout-fullbleed> </li> </script> <!-- NAV FLYOUT FULLBLEED --> <script type="text/x-template" id="nav-flyout-fullbleed-component-template"> <!-- FLYOUT OUTER CONTAINER --> <div class="dropdown-menu nav-flyout-fullbleed-component vue-component position-absolute py-2 rounded-0 psd-fullbleed-padding" v-bind:class="{'site-selector-menu':vm.cell1.type==='site-selector-menu', 'w-100 bg-gray-96':vm.cell1.type !== 'site-selector-menu'}" v-dev="{isDev: $root.isDev, variant: 'info'}" v-if="vm && showFlyout" > <!-- FLYOUT INNER GRID --> <div class="container"> <!-- FLYOUT-CELLS CONTAINER --> <div class="row mx-auto px-0 justify-content-center"> <!-- CELL 1 --> <nav-flyout-cell v-if="vm.cell1" :vm="vm.cell1" ></nav-flyout-cell> <!-- CELL 2 --> <nav-flyout-cell v-if="vm.cell2" :vm="vm.cell2" ></nav-flyout-cell> <!-- CELL 3 --> <nav-flyout-cell v-if="vm.cell3" :vm="vm.cell3" ></nav-flyout-cell> </div> </div> </div> </script> <!-- ANIMATED SEARCH BAR --> <script type="text/x-template" id="animated-search-bar-component-template"> <div class="animated-search-bar-component vue-component position-absolute d-none" > <!-- SEARCH ICON --> <span class="icon icon-search" v-dev="{isDev: $root.isDev, variant: 'kpmg-blue'}" ></span> <!-- SEARCH INPUT --> <navbar-typeahead></navbar-typeahead> <!-- CLOSE ICON --> <span class="icon icon-close text-kpmg-light-purple" @click="hideSearchBar();" v-on:keyup.enter="hideSearchBar" v-dev="{isDev: $root.isDev, variant: 'danger'}" aria-label="Close search" tabindex="0" role="button" ></span> </div> </script> <!-- LEVEL 4 --> <!-- NAV-FLYOUT CELL --> <script type="text/x-template" id="nav-flyout-cell-component-template"> <div class="nav-flyout-cell-component vue-component col" v-if="vm && vm.type" :class="{'static-position':vm.type === 'nav-list', 'col-lg-4 col-xl-4':vm.type !== 'site-selector-menu', 'col-lg-12 col-xl-12':vm.type === 'site-selector-menu'}" v-dev="{isDev: $root.isDev, show: true, color: 'firebrick' }" > <!-- CARD LINK --> <card-link v-if="vm.type && vm.type === 'card-link'" :vm="vm" v-dev="{isDev: $root.isDev, color: 'Chartreuse', show: true }" ></card-link> <!-- PROMOTIONAL --> <promotional v-else-if="vm.type && vm.type === 'promotional' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'darkviolet', show: true }" ></promotional> <!-- INTEREST SUMMARY --> <interest-summary v-else-if="vm.type && vm.type === 'interest-summary' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'darkviolet', show: true }" ></interest-summary> <!-- SITE-SELECTOR-LIST --> <site-selector-list v-else-if="vm.type && vm.type === 'site-selector-menu' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'mediumblue', show: true }" ></site-selector-list> <nav-list v-else-if="vm.type && vm.type === 'nav-list' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'orangered', show: true }" ></nav-list> </div> </script> <!-- LEVEL 5 --> <script type="text/x-template" id="promotional-component-template"> <!-- OUTER WRAPPER --> <div v-if="vm" class="promotional-component vue-component h-100 d-flex " :title="vm.linkUrl" v-dev="{isDev: $root.isDev, variant: 'danger' }" > <!-- INNER WRAPPER --> <div class=" d-flex flex-column text-white bg-kpmg-blue p-4 h-100 w-100 "> <!-- TITLE --> <h2 class="mb-0 font-kpmg" > {{ vm.welcomeLabel.trim() }}, <br> {{ vm.userName }} </h2> <!-- TEXT --> <p v-if="nonNewUser" class=" text-white mt-3 nonNewUser " > {{ vm.text }} </p> <p v-else-if="newUser" class="text-white mt-3 new-user"> {{vm.newUser1}} <a class="text-white" :href="vm.interestUrl" :title="vm.interestUrl" style="font-size:14px !important;"> {{vm.newUser2}} </a> {{vm.newUser3}} <a style="font-size:14px !important;" class="text-white" :title="vm.learnMoreUrl" :data-uri="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl : '/content/kpmgpublic' + vm.learnMoreUrl" :href="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl.substr(19) : vm.learnMoreUrl" :data-modal-url="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl.substr(19) : vm.learnMoreUrl" :data-bs-remote="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl.substr(19) : vm.learnMoreUrl" data-name="learnmore" data-bs-target="#kpmgModal" data-bs-toggle="modal" data-bs-backdrop="static" oncontextmenu="return false" v-if="vm.learnMoreUrl" > {{vm.newUser4}} </a> </p> <p v-else="unKnownUser" class=" text-white mt-3 " > {{ vm.unknownUser }} </p> <!-- PROMOTIONAL IMAGE --> <div class="sprite-icon-tag my-3 mr-auto ml-0"></div> <p class="text-right mt-auto" v-if="!loggedIn"> <link-label-with-chevron :vm='{ "label": vm.label, "linkURL": vm.linkUrl }' :classes='{ "label": ["text-white text-center"], "chevron": ["text-white font-2-rem"] }' ></link-label-with-chevron> </p> </div> </div> </script> <script type="text/x-template" id="nav-list-component-template"> <nav class="nav-list-component vue-component d-flex flex-column h-100" v-dev="{ isDev: $root.isDev, variant: 'kpmg-blue' }" v-if="vm" > <!-- LINKS --> <template v-for="(item, idx) in vm.links" v-if="item.label" > <!-- V-IF --> <legacy-nav-list-item v-if=" (item.key === 'kpmg.personalization.homepage.mykpmgflyout.aboutMyKpmg') || (item.key === 'kpmg.personalization.homepage.mykpmgflyout.learnMore') " :vm="item" :key=" (idx + '-legacy-nav-list-item') " > </legacy-nav-list-item> <!-- V-ELSE-IF --> <legacy-logout-link v-else-if="(item.key === 'kpmg.personalization.homepage.mykpmgflyout.logout')" :vm="item" :key=" idx + '-legacy-logout-link' " ></legacy-logout-link> <!-- V-ELSE--> <div v-else class="nav-list-link-container"> <a class=" text-kpmg-blue line-clamp line-clamp-3 border border-top-0 border-left-0 border-right-0 " :key="idx + '-nav-list-item'" v-process-url="item.url" v-if="item.internalFlag == 'false' && item.url" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > {{ item.label }} <span class="sr-only"> {{ item.newTabAllow }} </span> </a> <a class=" text-kpmg-blue line-clamp line-clamp-3 border border-top-0 border-left-0 border-right-0 " :key="idx + '-nav-list-item'" v-process-url="item.url" v-else-if = "item.url" > {{ item.label }} </a> </div> </template> <!-- VIEW ALL (MASTER) LINK --> <span class="pr-2 pb-2 d-block mt-auto mr-0 last-link" v-if="vm && vm.viewAll" > <!-- LINK LABEL --> <a class=" line-clamp line-clamp-3 " v-if="vm.viewAll.linkURL && vm.viewAll.internalLinkFlag == 'false'" v-process-url="vm.viewAll.linkURL" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > {{ vm.viewAll.label }} <span class="sr-only"> {{ vm.viewAll.newTabAllow }} </span> </a> <a class=" line-clamp line-clamp-3 " v-else-if = "vm.viewAll.linkURL" v-process-url="vm.viewAll.linkURL" > {{ vm.viewAll.label }} </a> </span> </nav> </script> <script type="text/x-template" id="card-link-component-template"> <a class=" card-link-component vue-component card rounded-0 " v-process-url="vm.linkUrl" v-if="vm.linkUrl && vm.internalLinkFlag == 'false'" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" v-dev="{ isDev: $root.isDev, variant: 'warning' }" :title="vm.title" > <div v-if="vm.isVideo=='Video'" class="video-icon-container"> <span class="icon-video-play"></span> <span class="sr-only">Video Icon</span> </div> <!-- CARD IMAGE --> <div class="img-container object-fit-img-container crop-image"> <img class="card-img-top rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > <div class="kpmg-gradient-blurred"></div> <img class="card-img-top img-below rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > </div> <!-- CARD TEXT CONTENT --> <div class="card-body border-0" v-dev="{ isDev: $root.isDev, variant: 'warning' }" > <div class="card-info"> <div class="primary-tag"> <span class="icon-primaryTag" v-if="vm.primaryTag"></span> {{ vm.primaryTag }} </div> <!-- TITLE --> <h4 class="card-title line-clamp line-clamp-2" > {{ vm.title }} </h4> <!-- DESCRIPTION --> <div class="card-text line-clamp line-clamp-3" > {{ vm.description }} </div> </div> </div> <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a class=" card-link-component vue-component card rounded-0 " v-process-url="vm.linkUrl" v-else-if="vm.linkUrl" v-dev="{ isDev: $root.isDev, variant: 'warning' }" :title="vm.title" > <div v-if="vm.isVideo=='Video'" class="video-icon-container"> <span class="icon-video-play"></span> <span class="sr-only">Video Icon</span> </div> <!-- CARD IMAGE --> <div class="img-container object-fit-img-container crop-image"> <img class="card-img-top rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > <div class="kpmg-gradient-blurred"></div> <img class="card-img-top img-below rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > </div> <!-- CARD TEXT CONTENT --> <div class="card-body border-0" v-dev="{ isDev: $root.isDev, variant: 'warning' }" > <div class="card-info"> <div class="primary-tag"> <span class="icon-primaryTag" v-if="vm.primaryTag"></span> {{ vm.primaryTag }} </div> <!-- TITLE --> <h4 class="card-title line-clamp line-clamp-2" > {{ vm.title }} </h4> <!-- DESCRIPTION --> <div class="card-text line-clamp line-clamp-3" > {{ vm.description }} </div> </div> </div> </a> </script> <script type="text/x-template" id="site-selector-list-component-template"> <div class="site-selector-list-component vue-component h-100" v-dev="{isDev: $root.isDev, variant: 'kpmg-blue'}"> <!-- AVAILABLE LANGUAGES LINK --> <ul class="country-site" v-if="vm.sites"> <li class="country-site-list" :title="site.countryLocale" v-if="vm.sites" v-for="(site, index) in vm.sites" v-bind:key="index + 'site-selector-sites' " :class="{'selected-site': site.selected}" > <a class="d-inline site-selector-font py-1" :disabled="site.selected" v-process-url="site.link" :tabindex="site.selected ? -1 : 0" v-on:click="trackAnalytics"> <span v-if="site.selected">{{vm.countrySiteData.i18nLabel.site}}: </span>{{site.countryLocale}} </a> </li> </ul> <!-- GLOBAL SITE LINK --> <ul class="country-site" v-if="vm.global.selected" > <li class="country-site-list" :class="{'selected-site': vm.global.selected }" > <a class="d-inline site-selector-font py-1" :disabled="vm.global.selected" v-process-url="vm.global.link" :tabindex="vm.global.selected ? -1 : 0" v-on:click="trackAnalytics" > <span v-if="vm.global.selected">{{vm.countrySiteData.i18nLabel.site}}: </span>{{vm.global.countryLocale}} </a> </li> </ul> <country-site-selector-search v-if="vm.countrySiteData.countryList.length>0" :vm = vm.countrySiteData ></country-site-selector-search> </div> </script> <script type="text/x-template" id="site-selector-card-component-template"> <a class=" site-selector-card-component vue-component card p-3 h-100 rounded-0 " v-process-url="vm.linkUrl" v-if="vm && vm.linkUrl" v-dev="{ isDev: $root.isDev, variant: 'warning' }" > <!-- CARD HEADING --> <h3 class="card-title text-white" > {{ vm.title }} </h3> <!-- DESCRIPTION --> <div class="card-text text-white" > {{ vm.description }} </div> <!-- IMAGE --> <div class="sprite-card-img rounded-0"></div> </a> </script> <!-- MOBILE NAVBAR --> <script type="text/x-template" id="mobile-navbar-component-template"> <div class="mobile-navbar-component vue-component d-xl-none" v-if="vm" > <nav class="navbar fixed-top bg-white py-1 px-1" v-dev="{isDev: $root.isDev, variant: 'danger'}" > <!-- Navigation Backdrop for top animation cover--> <div class="navBackdrop bg-white"></div> <!-- LEFT SLIDE MENU --> <mobile-menu-toggle-and-menu :vm="vm" ></mobile-menu-toggle-and-menu> <!-- LOGO IMAGE --> <logo-image v-dev="{isDev: $root.isDev, variant: 'primary' }" :vm="vm.logo" v-if="vm.logo" class="mt-1" ></logo-image> <!--PROFILE ICON--> <div id="user-profile-icon" v-if="vm.accountActionList.isVisible" :vm="vm.accountActionList" role="button" class="btn border-0 p-0 mt-1 mr-4" aria-expanded="false" tabindex="0"> <em class="icon" v-if="vm && vm.accountActionList.iconStyle" :class="vm.accountActionList.iconStyle" :title="vm.accountActionList.title"> <span class="path1 icon"></span> <span class="path2 icon"></span> <span class="sr-only">{{ vm.accountActionList.title }}</span> </em> <span class="notVerified icon-notVerified"></span> </div> <!-- USER PROFILE --> <mobile-nav-user-profile-tab-content id="userprofiledata" v-if="vm.accountActionList.isVisible" :vm="vm.accountActionList"> </mobile-nav-user-profile-tab-content> </nav> </div> </script> <!-- MOBILE SECONDARY NAV LIST --> <!-- RADIO-LABEL --> <script type="text/x-template" id="radio-label-component-template"> <label class=" h4 text-kpmg-blue radio-label-component " > <input type="radio" :checked="vm.checked" /> {{ vm.label }} </label> </script> <!-- LINK LABEL WITH CHEVRON --> <script type="text/x-template" id="link-label-with-chevron-component-template"> <span class="link-label-with-chevron-component vue-component" > <a v-process-url="vm.linkURL" class=" d-inline " :class="[(classes && classes.label) ? classes.label : '']" > <span> {{ vm.label }} </span> <span class="icon icon-chevron-thin-right" :class="[(classes && classes.chevron) ? classes.chevron : '']" ></span> </a> </span> </script> <script type="text/x-template" id="sub-list-item-component-template"> <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm" > <!-- V-IF --> <legacy-learn-more-trigger v-if=" (vm.key === 'kpmg.personalization.homepage.mykpmgflyout.aboutMyKpmg') || (vm.key === 'kpmg.personalization.homepage.mykpmgflyout.learnMore')" :vm="vm" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " @click="openLearnMoreModal();" ></legacy-learn-more-trigger> <!-- V-ELSE-IF --> <a v-else-if="(vm.key === 'kpmg.personalization.homepage.mykpmgflyout.logout')" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block logoutuser " href="#" @click.stop.prevent="logoutUser();" > {{vm.label}} </a> <!-- V-ELSE--> <a v-else-if = "vm.url && vm.internalFlag == 'false'" v-process-url="vm.url" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > {{ vm.label }} <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a v-else-if = "vm.url" v-process-url="vm.url" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " > {{ vm.label }} </a> </li> </script> <!-- MOBILE-MENU-TOGGLE-AND-MENU--> <script type="text/x-template" id="mobile-menu-toggle-and-menu-component-template"> <div class="mobile-menu-toggle-and-menu-component vue-component mt-3" v-dev="{ isDev: $root.isDev, variant:'success' }" v-if="vm" > <!-- SIDE MENU TOGGLER BUTTON --> <mobile-slide-menu-toggle-trigger></mobile-slide-menu-toggle-trigger> <!-- SIDE MENU --> <!-- isMobile --> <mobile-nav-slide-menu v-if="isMobile" :vm="vm"></mobile-nav-slide-menu> <!--static Backdrop--> <div class="mobile-menu-backdrop collapse"></div> </div> </script> <!-- MOBILE-NAV-SLIDE-MENU --> <script type="text/x-template" id="mobile-nav-slide-menu-component-template"> <!-- SLIDE MENU-CONTAINER --> <div id="kpmg-mobile-nav-dropdown-menu" class=" mobile-nav-slide-menu-component vue-component position-absolute animated text-left collapse slideOutTop " v-dev="{isDev: $root.isDev, variant:'success'}" > <!-- MOBILE NAVIGATION LIST --> <ul class="list-unstyled mb-0 bg-gray-87"> <!-- SEARCH TAB --> <li> <mobile-nav-search-tab-content ></mobile-nav-search-tab-content> </li> <!-- TABS WITH TAB CONTENT --> <mobile-nav-menu-tabs :vm="vm"></mobile-nav-menu-tabs> <!-- MENU WITH SUB-LIST COLLAPSED --> <mobile-primary-nav-list v-for="(item, index) in vm.navbarNav" v-bind:key="index + '-primary-nav-item' " :vm="item" > </mobile-primary-nav-list> <!-- MENU WITHOU SUB-LIST --> <li class="my-1" v-if="vm.secondaryNav" v-for="(listItem, idx) in vm.secondaryNav" v-bind:key="idx + '-mobile-primary-nav-list'" > <mobile-secondary-nav-list :vm="listItem" ></mobile-secondary-nav-list> </li> </ul> <div class="mobile-menu-icon-last-trap"></div> </div> </script> <!-- MOBILE-SLIDE-MENU-TOGGLE-TRIGGER --> <script type="text/x-template" id="mobile-slide-menu-toggle-trigger-component-template"> <span class="mobile-slide-menu-toggle-trigger-component vue-component " :class="{'ml-4 mt-1 icon-list-view text-kpmg-blue': !$parent.isMenuVisible, 'ml-4 mt-1 icon-close text-kpmg-light-purple': $parent.isMenuVisible }" @click="toggleMenu();" @keyup.enter="toggleMenu();" @keyup.space="toggleMenu();" v-dev="{isDev: $root.isDev, variant: 'danger'}" > <div class="mobile-menu-icon-first-trap"></div> <span class='mobile_menu_icon' tabindex="0" role="button" aria-label="Hamburger Menu" :aria-expanded="$parent.isMenuVisible ? 'true' : 'false'"> <svg class="hamburger js-navicon" version="1.1" id="Layer_1" :class="{'closed': !$parent.isMenuVisible, 'open': $parent.isMenuVisible, 'animation' : !$parent.isFirstTime }" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink" x="0px" y="0px" viewBox="0 0 40 40" style="enable-background:new 0 0 40 40;" xml:space="preserve"> <line x1="3" y1="0" x2="37" y2="0" class="hamburger__line animation__top"></line> <line x1="3" y1="15" x2="37" y2="15" class="hamburger__line animation__middle"></line> <line x1="3" y1="30" x2="37" y2="30" class="hamburger__line animation__bottom"></line> </svg> </span> </span> </script> <!-- MOBILE-NAV-MENU-TABS --> <script type="text/x-template" id="mobile-nav-menu-tabs-component-template"> <li class=" mobile-nav-menu-tabs-component vue-component bg-gray-99 "> <!-- COLLAPSE TRIGGERS --> <mobile-nav-tab-collapse-triggers :vm="vm"></mobile-nav-tab-collapse-triggers> <!-- MOBILE TABS --> <mobile-nav-tab-menu :vm="vm"></mobile-nav-tab-menu> </li> </script> <!-- MOBILE-NAV-TAB-MENU --> <script type="text/x-template" id="mobile-nav-tab-menu-component-template"> <div class=" mobile-nav-tab-menu-component vue-component position-relative " v-if="vm.mobileTabs" > <!-- USER COLLAPSE --> <mobile-nav-tab v-for="(tab, index) in vm.mobileTabs" v-bind:key=" index + '-mobile-nav-tab'" :vm="tab" data-bs-parent="#kpmg-mobile-nav-dropdown-menu" > <!-- LANGUAGE LOCALE SITES--> <mobile-nav-language-locale-tab-content v-if="(tab.id === 'language-locale')" :vm="vm.siteSelectorList.flyout.cell1" ></mobile-nav-language-locale-tab-content> </mobile-nav-tab> </div> </script> <!-- MOBILE-NAV-TAB-COLLAPSE-TRIGGERS --> <script type="text/x-template" id="mobile-nav-tab-collapse-triggers-component-template"> <ul class="mobile-nav-tab-collapse-triggers-component vue-component row p-0 m-0 " v-dev="{ isDev: $root.isDev, variant: 'kpmg-blue' }" > <button class=" tab-list-item col d-block btn rounded-0 collapsed border-0 " :class="{'mx-0': index === 'userProfile','py-2':index !== 'languageLocale', 'mr-2 ml-2': index === 'search'}" v-for="(navLink, index) in vm.mobileTabs" v-bind:key="index + '-mobile-nav-tablist'" v-dev="{ isDev: $root.isDev, variant: 'warning' }" data-bs-toggle="collapse" :data-bs-target=" '#' + navLink.id " v-if="navLink.isVisible && index === 'languageLocale'" v-on:click="onMobileCollapse" @keyup.enter="onMobileCollapseAccess" aria-expanded="false" > <!--Local sites--> <span class="icon-text default sites" v-if="vm.siteSelectorList.flyout.cell1.sites && site.selected" v-for="(site, index) in vm.siteSelectorList.flyout.cell1.sites" v-bind:key=" index + 'site-selector-sites' " >{{vm.siteSelectorList.flyout.cell1.countrySiteData.i18nLabel.site}}: {{ site.countryLocale }} </span> <!--Global sites--> <span class="icon-text default global" v-if="vm.siteSelectorList.flyout.cell1.global && vm.siteSelectorList.flyout.cell1.global.selected"> {{vm.siteSelectorList.flyout.cell1.countrySiteData.i18nLabel.site}}: {{ vm.siteSelectorList.flyout.cell1.global.countryLocale }} </span> <span class="icon-country-selector pull-right"></span> </button> </ul> </script> <!-- MOBILE-NAV-TAB --> <script type="text/x-template" id="mobile-nav-tab-component-template"> <!-- USER COLLAPSE --> <div class=" collapse position-absolute bg-white w-100 " v-if="vm" :id="vm.id" :aria-labelledby="vm.id" > <!-- CONTENT SLOT --> <slot></slot> <collapse-cancel-trigger :vm="vm" v-if = "vm.id !== 'language-locale'" > </collapse-cancel-trigger> </div> </script> <!-- MOBILE-NAV-USER-PROFILE-TAB-CONTENT --> <script type="text/x-template" id="mobile-nav-user-profile-tab-content-component-template"> <div class=" mobile-nav-user-profile-tab-content-component vue-component collapse " v-if="vm" > <!--LINK LIST--> <ul class="text-left"> <sub-list-item v-for="(item, key) in vm.flyout.cell1.links" v-bind:key=" key + 'account-list-sublist-item' " :vm="item" v-if="item.label" ></sub-list-item> </ul> <collapse-cancel-trigger :vm="vm" > </collapse-cancel-trigger> </div> </script> <!-- MOBILE-NAV-SEARCH-TAB-CONTENT --> <script type="text/x-template" id="mobile-nav-search-tab-content-component-template"> <div class=" mobile-nav-search-tab-content-component vue-component position-relative py-4 " > <div class=" text-center position-relative " > <navbar-typeahead class="d-inline-block" ></navbar-typeahead> </div> </div> </script> <!-- MOBILE-NAV-LANGUAGE-LOCALE-TAB-CONTENT --> <script type="text/x-template" id="mobile-nav-language-locale-tab-content-component-template"> <div class=" mobile-nav-language-locale-tab-content-component vue-component " v-if="vm" > <ul class="text-left"> <!-- LOCALE SITE --> <li class=" sub-list-item-component list-unstyled px-0" v-if="vm.sites" v-for="(site, index) in vm.sites" v-bind:key=" index + 'site-selector-sites' " :class="{ hide: site.selected }" > <a class="sub-list-item-component-text-color rounded-0 p-4 bg-white d-block" :class="{ active: site.selected }" :href="site.link" v-on:click="trackSiteAnalytics"> {{site.countryLocale}} </a> </li> </ul> <country-site-selector-search v-if="vm.countrySiteData.countryList.length" :vm = vm.countrySiteData ></country-site-selector-search> </div> </script> <!-- COLLAPSE-CANCEL-TRIGGER --> <script type="text/x-template" id="collapse-cancel-trigger-component-template"> <button class=" collapse-cancel-trigger-component vue-component text-right py-4-1 p-4 " @click="closeCollapse" @keyup.enter="closeCollapseAccess" v-dev="{ isDev: $root.isDev, variant: 'light-purple' }" v-if="vm" tabindex="0" role="button" :aria-label="vm.closeTabLabel" > <span class="text-kpmg-violet"> {{ vm.closeTabLabel }} </span> </button> </script> <!-- MOBILE-NAV-SUB-LIST-GROUP --> <script type="text/x-template" id="mobile-nav-sub-list-group-component-template"> <!-- MOBILE-MENU NAVIGATION SUBLIST (COLLAPSE) --> <ul class=" mobile-nav-sub-list-group-component vue-component px-0 mb-0 collapse rounded-0 bg-gray-99 " role="tabpanel" v-if="vm.flyout && vm.flyout.cell1 && vm.flyout.cell1.links && vm.flyout.cell1.links.length" :id="vm.id.split(' ').join('-')" data-bs-parent="#kpmg-mobile-nav-dropdown-menu" > <!-- SUB-LIST ITEM --> <sub-list-item v-for="(item, key) in vm.flyout.cell1.links" v-bind:key=" key + 'primary-nav-sublist-item' " :vm="{url: item.url, label: item.label, internalFlag: item.internalFlag, newTabAllow: item.newTabAllow}" ></sub-list-item> <!-- CARD LINK ITEM for cell2--> <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm && vm.flyout.cell2.type === 'card-link'" > <!-- CARD LINK --> <span> <!-- CARD LABEL --> <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-if="vm.flyout.cell2.linkUrl && vm.flyout.cell2.internalLinkFlag == 'false'" v-process-url="vm.flyout.cell2.linkUrl" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > <span class="extra-link"> {{ vm.flyout.cell2.title }} </span> <span class="sr-only"> {{ vm.flyout.cell2.newTabAllow }} </span> </a> <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-else-if = "vm.flyout.cell2.linkUrl" v-process-url="vm.flyout.cell2.linkUrl" > <span class="extra-link"> {{ vm.flyout.cell2.title }} </span> </a> </span> </li> <!-- CARD LINK ITEM for cell3--> <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm && vm.flyout.cell3.type === 'card-link'" > <!-- CARD LINK --> <span> <!-- CARD LABEL --> <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-if="vm.flyout.cell3.linkUrl && vm.flyout.cell3.internalLinkFlag == 'false'" v-process-url="vm.flyout.cell3.linkUrl" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > <span class="extra-link"> {{ vm.flyout.cell3.title }} </span> <span class="sr-only"> {{ vm.flyout.cell3.newTabAllow }} </span> </a> <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-else-if = "vm.flyout.cell3.linkUrl" v-process-url="vm.flyout.cell3.linkUrl" > <span class="extra-link"> {{ vm.flyout.cell3.title }} </span> </a> </span> </li> <!-- VIEW-ALL ITEM --> <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm && vm.flyout.cell1.viewAll" > <!-- VIEW ALL (MASTER) LINK --> <span> <!-- LINK LABEL --> <a class=" text-kpmg-violet bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block font-weight-bold " v-if="vm.flyout.cell1.viewAll.linkURL && vm.flyout.cell1.viewAll.internalLinkFlag == 'false'" v-process-url="vm.flyout.cell1.viewAll.linkURL" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > <span class="extra-link"> {{ vm.flyout.cell1.viewAll.label }} </span> <span class="sr-only"> {{ vm.flyout.cell1.viewAll.newTabAllow }} </span> </a> <a class=" text-kpmg-violet bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block font-weight-bold " v-else-if = "vm.flyout.cell1.viewAll.linkURL" v-process-url="vm.flyout.cell1.viewAll.linkURL" > <span class="extra-link"> {{ vm.flyout.cell1.viewAll.label }} </span> </a> </span> </li> </ul> </script> <!-- MOBILE PRIMARY NAV LIST --> <script type="text/x-template" id="mobile-nav-collapse-trigger-component-template"> <!-- PRIMARY-MENU-LIST-ITEM + COLLAPSE TRIGGER --> <div class=" mobile-nav-collapse-trigger-component vue-component bg-white w-100 d-table " v-if="vm && vm.id" > <!-- MENU-LIST-ITEM --> <div class="d-table-cell" > <a class=" h6 p-4 m-0 text-gray20 d-block py-4-1 " rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" v-if="vm.linkURL && vm.internalLinkFlag == 'false'" v-process-url="vm.linkURL" > {{ vm.i18nLabel }} <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a class=" h6 p-4 m-0 text-gray20 d-block py-4-1 " v-else-if="vm.linkURL" v-process-url="vm.linkURL" > {{ vm.i18nLabel }} </a> </div> <!-- COLLAPSE-TRIGGER FOR SUB-LIST --> <div class=" collapsed d-table-cell text-center px-3 collapse-trigger-area " data-bs-toggle="collapse" tabindex="0" role="tab" v-if="vm.flyout && vm.flyout.cell1 && vm.flyout.cell1.links && vm.flyout.cell1.links.length" :data-bs-target="'#' + vm.id" aria-expanded="false" @keyup.enter="onMobileNavCollapseAccess" > <span class="sr-only"> {{ vm.i18nLabel }} </span> <span class="icon"></span> </div> </div> </script> <!-- MOBILE PRIMARY NAV LIST --> <script type="text/x-template" id="mobile-primary-nav-list-component-template"> <li class="mobile-primary-nav-list-component vue-component bg-gray-99 list-unstyled" v-if="(vm.flyout.cell1.type === 'nav-list')" > <!-- COLLAPSE TRIGGER --> <mobile-nav-collapse-trigger :vm="vm" > </mobile-nav-collapse-trigger> <!-- COLLAPSE MENU --> <mobile-nav-sub-list-group :vm="vm" ></mobile-nav-sub-list-group> </li> </script> <!--Appending stickynotificationbar component below navigation bar--> <section class="wrapper-stickybar react-component" data-message="Please note that your account has not been verified - unverified account will be deleted in 7 days after initial registration. Click anywhere on the bar, to resend verification email."> </section> </header> <!-- Begin Component: RegistrationPromoOverlay --> <section class="module-registration-promo-overlay component hidden"> <div class="modal fade registration-promo-overlay" role="dialog" tabindex="0" aria-labelledby="registration-promo-overlay-title"> <div class="modal-dialog"> <div class="modal-content"> <div class="modal-header"> <h2 class="title" id="registration-promo-overlay-title"> KPMG Personalisation </h2> <button class="icon-close btn-close close chrome" data-bs-dismiss="modal" aria-label="Close"></button> </div> <div class="overlay-container"> <div class="overlay-image"> </div> <div class="overlay-content"> <div class="overlay-description"> Get the latest KPMG thought leadership directly to your individual personalised dashboard </div> <div class="modal-footer"> <div class="btn-wrapper"> <button class="btn register-btn" data-bs-dismiss="modal"> <span> Register now </span> </button> <button class="btn login-btn" data-bs-dismiss="modal"> <span> Login </span> </button> </div> </div> </div> </div> </div> </div> </div> </section> <!-- End Component: RegistrationPromoOverlay --> <div class="wrapper-oppmodal react-component" id="oppmodal" data-gm-close-link="Close" data-gm-hi-title="Notice of updates" data-gm-title="Notice of updates" data-gm-text="Since the last time you logged in our privacy statement has been updated. We want to ensure that you are kept up to date with any changes and as such would ask that you take a moment to review the changes. You will not continue to receive KPMG subscriptions until you accept the changes." data-gm-continue="Continue" data-rsm-close-link="Close" data-rsm-hi-title="Hi" data-rsm-title="Hi" data-rsm-text-one="Our privacy policy has been updated since the last time you logged in" data-rsm-text-two="We want to make sure you&#39;re kept up to date. Please take a moment to review these changes. You will not receive KPMG subscription messages until you agree to the new policy." data-rsm-ignore-and-logout="Ignore and log out" data-rsm-continue="Continue" data-ssm-close-link="Close" data-ssm-hi-title="Hi" data-ssm-title="Hi" data-ssm-continue="Continue"> </div> <div class="loading-spinner"></div> <div class="container" id="page-content" tabindex="-1" role="main"> <section class="module-tmpl-boiler-plate"> <div class="row tmpl-row"> <div class="col-md-12 full-page-title"> <div class="inner-container"> <div class="col-md-12"> <section class="module-basicpagetitle component"> <div class="pagetitle-wrapper"> <h1 class="basic-title desktop-only">Legal</h1> <h1 class="basic-title mobile-only">Legal</h1> <p class="basic-desc desktop-only"></p> <p class="basic-desc mobile-only"></p> </div> </section> </div> </div> </div> </div> <div class="inner-container"> <div class="row"> <div class="row-same-height row-full-height"> <div class="col-md-9 col-md-height col-top"> <section class="module-bodytext component bg-white clearfix"> <div class="bodytext-data"> <p>KPMG in Ireland and all other KPMG firms are party to membership and associated documents, the key impact of which is that all KPMG member firms in the KPMG global organisation are members in, or have other legal connections to, KPMG International Limited, an English private company limited by guarantee.</p> <p>KPMG International Limited has been the coordinating entity for the overall benefit of the KPMG member firms. It does not provide professional services to clients. Professional services to clients are exclusively provided by member firms.</p> <p>KPMG is the registered trademark of KPMG International and is the name by which the member firms are commonly known. The rights of member firms to use the KPMG name and marks are contained within agreements with KPMG International.</p> <p>The information contained and accessed on this site (the "Site") is provided by the KPMG entity indicated on the homepage as owner of the Site ("KPMG") for general guidance and is intended to offer the user general information of interest. The information provided is not intended to replace or serve as substitute for any audit, advisory, tax or other professional advice, consultation or service. You should consult with a KPMG professional in the respective audit, advisory, tax or other professional area to obtain such services.</p> <p>The application of laws and regulations may vary depending on specific facts or circumstances. Due to the nature of electronic communication processes, KPMG does not guarantee or warrant the Site will be uninterrupted, without delay, error-free, omission-free, or free of viruses. Therefore, the information is provided 'as is' without warranties of any kind, express or implied, including accuracy, timeliness and completeness.</p> <p>In no event shall KPMG, KPMG International, or any KPMG member firm, or any of their respective partners, principals, agents or employees, be liable for any direct, indirect, incidental, special, exemplary, punitive, consequential or other damages (including but not limited to, liability for loss of use, data or profits), without regard to the form of any action, including but not limited to, contract, negligence or other tortious actions, arising out of or in connection with the Site, any content on or accessed by use of the Site, or any copying, display or other use.</p> <p>As content on the Site (including any concepts, ideas, methods, procedures, processes, know-how, techniques, programs, publications, models, products templates, technologies, software, designs, art work, graphics and information on or described in the Site) may be copyrighted, proprietary and subject to intellectual property or other rights (which rights are owned by KPMG International, a member firm of the KPMG network of independent firms or other third parties), any unauthorized use of any materials on the Site may violate copyright, trademark and other laws or applicable intellectual property or other rights. Users are encouraged to print or distribute content (e.g., via link on a social network) provided that:</p> <ul> <li>The use of the content is personal and noncommercial.</li> <li>All copyright, trademark and similar notices are retained.</li> <li>The content is not used as or implies that KPMG, KPMG International or any KPMG member firm is providing a testimonial or endorsement of an organization, its products or services.</li> </ul> <p>Materials on the Site may not be modified, reproduced, publicly displayed, performed, distributed or used for any public or commercial purposes without explicit written permission from the appropriate content or material provider (including third-party links). KPMG bears no risk, responsibility or liability in the event that a user does not obtain such explicit written permission as advised by KPMG.</p> <p>The KPMG name and logo and CUTTING THROUGH COMPLEXITY are registered trademarks or trademarks of KPMG International and other product and service names mentioned on the Site may be the registered trademarks or trademarks of KPMG International or a member firm of the KPMG network of independent firms or their respective affiliates. Use of these marks requires express prior permission from, and a license agreement with, KPMG International or a KPMG member firm. Unauthorized use of these and any other of KPMG's portfolio of trademarks will be prohibited to the fullest extent of the law. To request this written approval, contact the webmaster or use the "Contact us" feature.</p> <p>Third-party links are provided as a convenience to our users. KPMG does not control and is not responsible for any of these sites or their content. KPMG vigorously protects its reputation and trademarks and KPMG reserves the right to request removal of any link to our web site.</p> <p>The following web link activities are explicitly prohibited by KPMG and may present trademark and copyright infringement issues:</p> <ul> <li>links that involve unauthorized use of our logo</li> <li>a form of link that disguises the URL and/or bypasses the homepage or pages containing the entity copyright, legal disclaimer and online policy statement.</li> </ul> <p>KPMG in Ireland is registered to carry on audit work and authorised to carry on investment business by Chartered Accountants Ireland. Details about our audit registration can be viewed at <a href="https://core.cro.ie/search">https://core.cro.ie/search</a>, under reference number AI223937. <a href="https://charteredaccountants.ie/find-a-Firm/firm-details?firm=kpmg-20599">Details about our authorisations can be viewed here.</a></p> </div> </section> </div> <div class="col-md-3 col-md-height col-transparent col-top"> </div> </div> </div> </div> </section> </div> <script type="text/javascript">var privacyJSON={"options":[{"buttonText":{"en":"kpmg.privacyPolicy.buttontext.5"},"checkbox":false,"value":"unchecked","distinctPrivacyPolicy":"5","label":{"en":"kpmg.privacyPolicy.checkboxtext.5"}}],"countries":[{"country":"ie","languages":["en"],"active":true,"cookieVersion":1,"option":1,"links":[{"text":"KPMG&apos;s online privacy statement","anchor":"/ie/en/home/misc/privacy.html"}],"text":{"en":"This website uses cookies to provide necessary site functionality and improve your online experience. By using this website, you agree to the use of cookies as outlined in KPMG&apos;s online privacy statement."}}],"cookiesToDelete":""};</script> <script type="text/javascript">var cookie;if(document.cookie.indexOf('sat_track')==-1){document.cookie="sat_track=false; path=/";} var kpmgPath=window.location.pathname.toLowerCase(),countryCode=(kpmgPath&&kpmgPath.indexOf('content/kpmgpublic')===-1)?kpmgPath.split('/')[1]:kpmgPath.split('/')[3],langCode=(kpmgPath&&kpmgPath.indexOf('content/kpmgpublic')===-1)?kpmgPath.split('/')[2]:kpmgPath.split('/')[4];if(window.kpmgPersonalize&&window.kpmgPersonalize.isBlog){countryCode=window.kpmgPersonalize.snp.params.countryCode;langCode=window.kpmgPersonalize.snp.params.languageCode;} var setSatTrack=getCountryInfo();function getCountryInfo(){var readCookies=decodeURIComponent(document.cookie);if(typeof privacyJSON!=='undefined'&&!!privacyJSON&&!!privacyJSON.countries){var isFound=false,isInactive=false;for(var i=0,len=privacyJSON.countries.length;i<len;i++){if(privacyJSON.countries[i].country===countryCode&&privacyJSON.countries[i].active){var languages=privacyJSON.countries[i].languages;for(var j=0,lensub=languages.length;j<lensub;j++){if(languages[j]===langCode){cookie=readCookies.indexOf("KPMG_privacyCookie_")>-1?readCookies.split("KPMG_privacyCookie_"+countryCode+"_ver:"+privacyJSON.countries[i].cookieVersion+"=")[1].split(";")[0]:undefined;createPrivacy_analytics(privacyJSON.options[privacyJSON.countries[i].option-1],privacyJSON.countries[i].functionOptions);isFound=true;}}} else if(privacyJSON.countries[i].country===countryCode&&!privacyJSON.countries[i].active){isInactive=true;}} if(!isFound&&!isInactive){document.cookie="sat_track=true; path=/";}}} function createPrivacy_analytics(option,customFunction){if(option.distinctPrivacyPolicy==="5"){}else if(!cookie){if(!option.checkbox){if(customFunction){document.cookie="sat_track=true; path=/";}else if(option.distinctPrivacyPolicy==="4"&&document.referrer.length===0){document.cookie="sat_track=false; path=/";}else{document.cookie="sat_track=true; path=/";}}else{document.cookie="sat_track=false; path=/";}}else if(cookie.choice){document.cookie="sat_track=true; path=/";}} try{var digitalData=(function(){function formatDate(d){date=new Date(d) var dd=date.getDate();var mm=date.getMonth()+1;var yyyy=date.getFullYear();if(dd<10){dd='0'+dd} if(mm<10){mm='0'+mm};return d=mm+'/'+dd+'/'+yyyy;} function getMetaContent(query){var ele=document.querySelector(query),c="";if(ele!==null&&ele.getAttribute("content")!==null){c=ele.getAttribute("content");} return c;} var author1=window.kpmgMetaData.KPMG_Business_Owner||'',publisher=window.kpmgMetaData.KPMG_Business_Owner_Group||'',docType=getMetaContent('meta[http-equiv=content-type]'),topic=window.kpmgMetaData.KPMG_Topic_Path||'',cType=window.kpmgMetaData.KPMG_Cont_Type_Path||'',mfType=window.kpmgMetaData.KPMG_Media_Typ_Path||'',persona=window.kpmgMetaData.KPMG_Persona_Path||'',gOrigin=window.kpmgMetaData.KPMG_Geographic_Origin_ID||'',service=window.kpmgMetaData.KPMG_Service_Path||'',industry=window.kpmgMetaData.KPMG_Ind_Path||'',market=window.kpmgMetaData.KPMG_Market_Path||'',modifiedDate=formatDate(getMetaContent('meta[http-equiv=last-modified]')),robot=window.kpmgMetaData.KPMG_Robots||'',artDetails=window.kpmgMetaData.KPMG_Template_Type||'',articleDetails="",url=window.kpmgMetaData.KPMG_URL||'',pageType="",errCode="",visitorID="",pTag=window.kpmgMetaData.KPMG_Primary_Tag||'',pTagID=window.kpmgMetaData.KPMG_Primary_Tag_ID||'';if(document.cookie){try{visitorID=document.cookie.match(new RegExp('s_fid'+'=([^;]+)'))[1]||document.cookie.match(new RegExp('s_fid'+'%3D([^;]+)'))[1]||"";}catch(e){visitorID="";}} if((robot.indexOf("noindex")>=0)&&(robot.indexOf("nofollow")>=0)){robot="hidden";}else{robot="public"} if(artDetails.indexOf("article-details-template")>=0){articleDetails=document.title;} if(url.indexOf('404')>=0){pageType="errorPage";errCode="404";} else if(url.indexOf('403')>=0){pageType="errorPage";errCode="403";} else if(url.indexOf('500')>=0){pageType="errorPage";errCode="500";} var pageName="ie:en:home:misc:legal";if(pageName.indexOf('404')>=0||pageName.indexOf('403')>=0||pageName.indexOf('500')>=0){pageName="";} function storageAvailable(){var storage;try{storage=window["localStorage"];var x='__storage_test__';storage.setItem(x,x);storage.removeItem(x);return true;} catch(e){return false;}} var data=storageAvailable()&&localStorage.getItem("accountInfo")!==null&&JSON.parse(localStorage.getItem("accountInfo")),userAPIkey='';if(data&&document.cookie){try{userAPIkey=document.cookie.match(new RegExp('glt_'+data.requestParams.APIKey+''+'=([^;]+)'))[1];}catch(e){userAPIkey='';}} var isLogin=data&&data.requestParams.APIKey&&!!userAPIkey,loginStatus='';if(data===false||isLogin===false){var cookieForLogin='';if(document.cookie){try{cookieForLogin=document.cookie.match(new RegExp('userReg'+'=([^;]+)'))[1];}catch(e){cookieForLogin='';}} if(cookieForLogin==='registered'){loginStatus='logged-out';} else if(cookieForLogin!='registered'){loginStatus='anonymous';}} if(isLogin===true){loginStatus='logged-in';} var digitalData={page:{pageInfo:{pageName:pageName,destinationURL:document.location.href,author:author1,publisher:publisher,issueDate:"",expiryDate:"12/30/2030",effectiveDate:"",lastModifiedDate:modifiedDate,documentType:docType,topicPath:topic,cTypePath:cType,mfTypePath:mfType,personaPath:persona,gOriginPath:gOrigin,servicePath:service,industryPath:industry,marketPath:market,templateName:artDetails,primaryTag:pTag,primaryTagID:pTagID},article:{articleDetails:articleDetails},attributes:{language:"en",country:"ie",pageTitle:document.title,server:"kpmg.com",pageType:robot},category:{primaryCategory:"home",subCategory1:"misc",subCategory2:"legal",subCategory3:""},error:{pageType:pageType,code:errCode}},user:{attributes:{userAgent:navigator.userAgent,visitorID:visitorID}},TemplateType:artDetails,login:{newLoginStatus:loginStatus}};return digitalData;})();}catch(e){console.log('Failed to initialize digital data',e);}</script> <script type="text/javascript">var analyticsURL="//assets.adobedtm.com/c5009cf2993d2402c89c2ae42e47f61897f82891/satelliteLib-8a974e2324210e133a0919e634748a6d88ed3ccc.js";</script> <script type="text/javascript">var podBeanCategoryId="";</script> <div class="global-footer"> <script type="text/javascript">var privacyJSON={"options":[{"buttonText":{"en":"kpmg.privacyPolicy.buttontext.5"},"checkbox":false,"value":"unchecked","distinctPrivacyPolicy":"5","label":{"en":"kpmg.privacyPolicy.checkboxtext.5"}}],"countries":[{"country":"ie","languages":["en"],"active":true,"cookieVersion":1,"option":1,"links":[{"text":"KPMG&apos;s online privacy statement","anchor":"/ie/en/home/misc/privacy.html"}],"text":{"en":"This website uses cookies to provide necessary site functionality and improve your online experience. By using this website, you agree to the use of cookies as outlined in KPMG&apos;s online privacy statement."}}],"cookiesToDelete":""};</script> <footer class="module-footer-v2 bg-white"> <div class="row footer-and-social-links"> <div class="row-container"> <div class="col-md-10 col-xs-12 footer-Links"> <ul class="links desktop-only"> <li> <a href="/ie/en/home/misc/legal.html"> Legal </a> </li> <li class="footer-padding"> <a href="/ie/en/home/misc/privacy.html"> Privacy </a> </li> <li> <a href="/ie/en/home/misc/accessibility.html"> Accessibility </a> </li> <li class="footer-padding"> <a href="/ie/en/home/misc/sitemap.html"> Sitemap </a> </li> <li> <a href="/ie/en/home/misc/help.html"> Help </a> </li> <li> <a href="/ie/en/home/misc/glossary.html"> Glossary </a> </li> <li class="footer-padding ot-sdk-footer-link"> <button id="ot-sdk-btn" class="ot-sdk-show-settings"> </button> </li> </ul> <ul class="links mobile-only"> <li> <a href="/ie/en/home/misc/legal.html"> Legal </a> </li> <li> <a href="/ie/en/home/misc/privacy.html"> Privacy </a> </li> <li> <a href="/ie/en/home/misc/accessibility.html"> Accessibility </a> </li> <li> <a href="/ie/en/home/misc/sitemap.html"> Sitemap </a> </li> <li> <a href="/ie/en/home/misc/help.html"> Help </a> </li> <li class=""> <a href="/ie/en/home/misc/glossary.html"> Glossary </a> </li> <li> <a href="/ie/en/home/about.html"> About KPMG </a> </li> <li> <a href="/ie/en/home/about/corporate-citizenship.html"> Corporate Citizenship </a> </li> <li> <a href="/ie/en/home/about/offices.html"> Office locations </a> </li> <li> <a href="/ie/en/home/misc/contact.html"> Contact us </a> </li> <li> <a href="/ie/en/home/alumni.html"> Alumni </a> </li> <li> <a href="mailto:kpmgalumni@kpmg.ie" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip"> Contact Alumni <span class="sr-only"></span> </a> </li> <li> <a href="/ie/en/home/media.html"> Media &amp; press releases </a> </li> <li> <a href="/ie/en/home/media.html"> Media contacts </a> </li> <li> <span class="ontrust-button"></span> </li> </ul> </div> <div class="col-md-2 col-xs-12 footer-socialchannelLinks"> <section class="module-socialchannels"> <ul class="socialchannel-links"> <li> <a href="https://www.linkedin.com/company/kpmg-ireland" rel="noopener noreferrer" target="_blank" data-title="linkedin"> <span class="icon-linkedin icon-rounded-linkedin"></span> <span class="sr-only">linkedin. Opens in a new window</span> </a> </li> <li> <a href="https://twitter.com/KPMG_Ireland" rel="noopener noreferrer" target="_blank" data-title="twitter"> <span class="icon-twitter icon-rounded-twitter"></span> <span class="sr-only">twitter. Opens in a new window</span> </a> </li> <li> <a href="https://www.youtube.com/user/KPMGinIreland" rel="noopener noreferrer" target="_blank" data-title="youtube"> <span class="icon-youtube icon-rounded-youtube"></span> <span class="sr-only">youtube. Opens in a new window</span> </a> </li> <li> <a href="https://www.facebook.com/kpmgCareersIrl" rel="noopener noreferrer" target="_blank" data-title="facebook"> <span class="icon-facebook icon-rounded-facebook"></span> <span class="sr-only">facebook. Opens in a new window</span> </a> </li> </ul> </section> </div> </div> <!--Organizational footer links start--> <div class="col-md-6 organizational-footer-links desktop-only"> <div class="col-md-4"> <ul> <li class="org-header"> <a href="/ie/en/home/about.html"> About KPMG </a> </li> <li class="org-submenu"> <a href="/ie/en/home/about/corporate-citizenship.html"> Corporate Citizenship </a> </li> <li class="org-submenu"> <a href="/ie/en/home/about/offices.html"> Office locations </a> </li> <li class="org-submenu"> <a href="/ie/en/home/misc/contact.html"> Contact us </a> </li> </ul> </div> <div class="col-md-4"> <ul> <li class="org-header"> <a href="/ie/en/home/alumni.html"> Alumni </a> </li> <li class="org-submenu"> <a href="mailto:kpmgalumni@kpmg.ie" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip"> Contact Alumni <span class="sr-only"></span> </a> </li> </ul> </div> <div class="col-md-4"> <ul> <li class="org-header"> <a href="/ie/en/home/media.html"> Media &amp; press releases </a> </li> <li class="org-submenu"> <a href="/ie/en/home/media.html"> Media contacts </a> </li> </ul> </div> </div> <!--Organizational footer links end--> <div class="col-md-6 col-xs-12 footer-footersubscriptionrfp"> <script type="text/javascript">window.footersubscriptioncalloutval="rfp";</script> <section class="module-footersubscriptionrfp component"> <div class="col-md-12 col-xs-12 footersubscriptionrfpInnerContainer"> <div class="col-md-8 col-md-offset-4 col-xs-12 rfpCompoent"> <div class="footer_subscripton_inline_flex_wrapper"> <h2 class="footer_submit_title visible-lg"> Request for proposal </h2> <button class="submitRfp rfp-process-modal" data-bs-remote="/ie/en/home/services/rfp-form.html" data-title="Submit RFP " data-bs-backdrop="static"> <span class="visible-lg"> Submit RFP </span> <span class="hidden-lg"> Submit RFP <span class="icon-chevron-thin-right"></span> </span> </button> </div> </div> <div class="col-md-8 col-md-offset-4 col-xs-12 authenticatedState"> <h2 class="footer_submit_title visible-lg"> Subscription </h2> <button class="loggedIn" tabindex="0" data-title="Subscription"> <span class="visible-lg"> Subscribe Now </span> <span class="hidden-lg"> Subscribe to KPMG Insights <span class="icon-chevron-thin-right"></span> </span> </button> </div> <div class="col-md-8 col-md-offset-4 col-xs-12 annonymousState" tabindex="0" data-title="Subscription"> <button class="hidden-lg loggedOutSubscription"> Subscription <span class="icon-chevron-thin-right"></span> </button> <div class="footer_subscripton_flex_wrapper"> <h2 class="footer_submit_title visible-lg"> Subscription </h2> <div class="emailErrorMsg"> E-mail address is invalid. </div> <div class="bs5 footersubscribe-textbox"> <div class="input-group"> <label for="footerrfp-email" class="sr-only"> Email Address </label> <input type="email" name="email" class="form-control footersubscribe-email" id="footerrfp-email" placeholder="Email Address" autocomplete="off" maxlength="100"/> <div class="input-group-append"> <button class="btn footersubscribe-submit" id="footerrfp-submit" type="submit"> Submit </button> </div> </div> </div> </div> </div> </div> </section> </div> </div> <div class="footer-footerText"> <div class="footer-footerText-content"> <html> <head/> <body> <p>© 2024 KPMG, an Irish partnership and a member firm of the KPMG global organisation 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 organisation please visit <a href="https://kpmg.com/governance" target="_blank">https://kpmg.com/governance</a>.</p> </body></html> </div> </div> </footer> </div> </div> <!-- OneTrust Cookies Consent Notice start for kpmg.com --> <script src="https://cdn.cookielaw.org/scripttemplates/otSDKStub.js" type="text/javascript" charset="UTF-8" data-domain-script="76d49e9c-38ea-49e3-8227-f6c6639252ef"></script> <script type="text/javascript">function OptanonWrapper(){}</script> <!-- OneTrust Cookies Consent Notice end for kpmg.com --> <script type="text/javascript">function OptanonWrapper(){var evt=document.createEvent("CustomEvent"),cookiesSettingsButton=document.getElementById('ot-sdk-btn');evt.initCustomEvent('oneTrustEvent',false,false,{activeGroups:OptanonActiveGroups,groups:Optanon.GetDomainData()});document.dispatchEvent(evt);window.oneTrustObj=window.oneTrustObj||{};window.oneTrustObj.isScriptLoaded=true;if(Optanon&&typeof Optanon.IsAlertBoxClosed==='function'&&Optanon.IsAlertBoxClosed()&&cookiesSettingsButton!==null){cookiesSettingsButton.style.display="block";}}</script> <script type="text/plain" class="recaptchaenable"> var languageCode = window.kpmgPersonalize.snp.params.languageCode || '', recapchaJSUrl = 'https://www.google.com/recaptcha/api.js?hl=' + languageCode, jsElm = document.createElement("script"); jsElm.type = "application/javascript"; jsElm.src = recapchaJSUrl; jsElm.setAttribute('async',''); jsElm.setAttribute('defer',''); document.body.appendChild(jsElm); </script> <!--[if IE 9]> <script src='/etc/clientlibs/kpmgpublic/global/js/vendor/matchMedia.js'></script> <script src='/etc/clientlibs/kpmgpublic/global/js/vendor/matchMedia.addListener.js'></script> <![endif]--> <script data-main="/etc/clientlibs/kpmgpublic/main" src="/etc/clientlibs/kpmgpublic/global/js/vendor/require.js"></script> <script type="text/javascript">window.reactBundles={"touchpopulartags":{"js":"/etc/scripts/touchpopulartags.ca2dcfff7d663adf153a.js"},"":{"html":"/etc/scripts/index.html"},"privacypreferences":{"js":"/etc/scripts/privacypreferences.0bfcd16c08efdf716e00.js"},"stickybar":{"js":"/etc/scripts/stickybar.bb855dcae7f656e3889d.js"},"contacttabsaccordion":{"js":"/etc/scripts/contacttabsaccordion.6328177dd4cf5393793b.js"},"genericcontactform":{"js":"/etc/scripts/genericcontactform.9b94e83e2309e3c7a941.js"},"kpmgtoppicks":{"js":"/etc/scripts/kpmgtoppicks.b8b8ae561c3f4ab8ed79.js"},"librarylistmanagement":{"js":"/etc/scripts/librarylistmanagement.413702c2609c5a698e86.js"},"dashboardbanner":{"js":"/etc/scripts/dashboardbanner.5b2b73a1a71eb8087471.js"},"fgeformbuilder":{"js":"/etc/scripts/fgeformbuilder.d76d95c7e8cdc457ebc8.js"},"vendor":{"js":"/etc/scripts/vendor.f4983eedc99222056c60.js"},"rfpformsubmit":{"js":"/etc/scripts/rfpformsubmit.722a7f3f99912095c270.js"},"touchblogauthorlist":{"js":"/etc/scripts/touchblogauthorlist.a896473da7abf0402602.js"},"dashboardarticle":{"js":"/etc/scripts/dashboardarticle.c8d9a17157970691b4f4.js"},"partnerlocator":{"js":"/etc/scripts/partnerlocator.4ce4aa7899ddafc69ba2.js"},"searchresults":{"js":"/etc/scripts/searchresults.088bd685d6b72114a68d.js"},"fgecta":{"js":"/etc/scripts/fgecta.c7a47c743bf76b15fcd6.js"},"profile":{"js":"/etc/scripts/profile.fb9a0cd9efd75683f521.js"},"runtime":{"js":"/etc/scripts/runtime.55a5f70aa307043b899d.js"},"logictreeintereststags":{"js":"/etc/scripts/logictreeintereststags.b86cf7d92bfc3ecd0804.js"},"touchsupportingcontent":{"js":"/etc/scripts/touchsupportingcontent.f026d764ce2f8099818a.js"},"communicationpreferences":{"js":"/etc/scripts/communicationpreferences.34c4f07aeed527675131.js"},"librarylist":{"js":"/etc/scripts/librarylist.0babae59eef557a72c77.js"},"peoplecontactpopup":{"js":"/etc/scripts/peoplecontactpopup.f6ad3fd5a177b42c97af.js"},"widedashboardarticle":{"js":"/etc/scripts/widedashboardarticle.f9d63567a05850c5da43.js"},"kpmggatedcontentarticles":{"js":"/etc/scripts/kpmggatedcontentarticles.640e22f74b993ab9ef01.js"},"relatedcontent":{"js":"/etc/scripts/relatedcontent.52bdc217fca28076be63.js"},"articlequery":{"js":"/etc/scripts/articlequery.375924db09f7ec57315f.js"},"oppmodal":{"js":"/etc/scripts/oppmodal.64108f7083e86d197ef9.js"},"touchpopularposts":{"js":"/etc/scripts/touchpopularposts.23ec3403677f6ba22dde.js"},"touchrecentposts":{"js":"/etc/scripts/touchrecentposts.a27339467257cf05a73a.js"},"trendinglistnew":{"js":"/etc/scripts/trendinglistnew.399a14d59683f3e8c162.js"},"kpmgdashboardarticles":{"js":"/etc/scripts/kpmgdashboardarticles.7a705cd3cd07a4efbbf0.js"},"interests":{"js":"/etc/scripts/interests.a57f93e4f47b709906da.js"},"dynamicsubnavigation":{"js":"/etc/scripts/dynamicsubnavigation.c883da6bef048bf84282.js"},"touchrelatedpost":{"js":"/etc/scripts/touchrelatedpost.b95aa0aa6e5bdd36ec6b.js"},"resultlistingb":{"js":"/etc/scripts/resultlistingb.59c1c1e3dca0979cac67.js"}};</script> <script language="javascript">if(typeof(UserAgentInfo)!='undefined'&&!window.addEventListener) {UserAgentInfo.strBrowser=1;} function storageAvailable(type){var storage;try{storage=window[type];var x='__storage_test__';storage.setItem(x,x);storage.removeItem(x);return true;} catch(e){return false;}} if(window.kpmgPersonalize.isSitePersonalize||(storageAvailable("localStorage")&&localStorage.getItem('accountInfo')!==null)){var loadGigya=function(){var url="https://cdns.gigya.com/js/gigya.js?apiKey=3_Bz21o-V4GEqNQK5TcIN7C26RZM0mpfWrwZkSMgbQm9N9KasVxccn228wo3j2R9pP";console.log("Share api url "+url);require.config({waitSeconds:120,'paths':{'gigyaUrl':url,'gigyaExt':'https://cdn.gigya-ext.com/screenset-validation.min'}});require(['gigyaUrl'],function(){console.log("Gigya js loaded!");require(["gigyaExt"],function(){console.log("Gigya screenset validation js loaded!");});});};window.onload=setTimeout(loadGigya);}</script> <!-- gigya api key script should only be included once --> <script type="text/javascript">function addReactScripts(file){if(file){var script=document.createElement('script');script.src=file;script.defer=true;document.head.appendChild(script);}} function checkForReactComponents(){var reactComponents=document.querySelectorAll(".react-component"),runtimeBundle=window.reactBundles&&window.reactBundles.runtime&&window.reactBundles.runtime.js,vendorBundle=window.reactBundles&&window.reactBundles.vendor&&window.reactBundles.vendor.js;if(reactComponents.length>0&&window.reactBundles){addReactScripts(runtimeBundle);addReactScripts(vendorBundle);reactComponents.forEach(function(node){var classList=node.className,file=classList.substring(8,classList.indexOf(" ")),componentBundle=file&&window.reactBundles[file]&&window.reactBundles[file].js;addReactScripts(componentBundle);});}} checkForReactComponents();</script> <script type="text/javascript">var shareProperties={"shareSiteName":"KPMG","shareLanguage":"en_us","twitterDefaultText":"","shareEnabledProviders":"twitter,linkedin,facebook,whatsapp","socialChannelsList":"twitter,linkedin,facebook,email,whatsapp,xing,weibo,vk,qzone".split(','),"shareWithFriendsLabel":"Share with your friends"};var demandbaseAsyncURL="https://api.company-target.com/api/v2/ip.json?key=ayvX8Uwe2cyBesSxvt3tP0Il8VinNdyO0JGjawE7&callback=window.kpmgPersonalize.db.CDCWrapper";</script> <div class="modal fade" id="kpmgModal" tabindex="-1" role="dialog" aria-hidden="true"> <div class="modal-dialog container"> <a href="#" class="btn-close" data-bs-dismiss="modal"><span class="icon-close"><span class="sr-only">close</span></span></a> <div class="modal-content"></div> </div> </div> <script type="text/javascript">globalLoadCompleted=function(){require(['/etc/clientlibs/kpmgpublic/pages/tmpl-boiler-plate.min-8a4455.js'],function(){});}</script> <script src="https://scripts.demandbase.com/adobeanalytics/pZy5a2F8.min.js"></script> <script type="text/plain" class="optanon-category-C0004" async src="https://api.company-target.com/api/v2/ip.json?key=ayvX8Uwe2cyBesSxvt3tP0Il8VinNdyO0JGjawE7&callback=window.kpmgPersonalize.db.CDCWrapper"></script> <script type="text/javascript">require(['/etc/clientlibs/kpmgpublic/pages/global.min-1fa80e.js'],function(){try{require(['personalization'],function(){globalLoadCompleted();});}catch(error){console.error("Error occurred in fetching account info...\n\tMSG: ",error);globalLoadCompleted();}});</script> <!--<script type="text/javascript"> mboxCreate('myMbox'); </script>--> </body> </html>

Pages: 1 2 3 4 5 6 7 8 9 10