General Privacy Statement

1. The type of information collected

We only obtain personal information about you should you choose to provide it.

For example, you may provide information when registering for services or when contacting our mailboxes such as your name, title, work address and email address in order to register for certain services or to send or receive emails to/from us.

By registering and/or submitting personal information to KPMG, you are also agreeing to this information being used in accordance with this Privacy Statement.

Your personal information is not used for other purposes, unless we obtain your consent or unless such is permitted by law or professional standards.

1.1 Automatic collection of personal information

In some instances, KPMG and its service providers uses cookies, web beacons and other technologies to automatically collect certain types of information when you visit us online, as well as through emails that we may exchange.

The collection of this information allows us to customize your online experience, improve the performance, usability, and effectiveness of KPMG's online presence, and to measure the effectiveness of our marketing activities.

1.1.1 IP addresses

An IP address is a number assigned to your computer whenever you access the internet. It allows computers and servers to recognise and communicate with one another.

IP addresses from which visitors appear to originate may be recorded for IT security and system diagnostic purposes. This information may also be used in aggregate form to conduct web site trend and performance analysis.

1.1.2 Cookies

Cookies may be placed on your computer or internet-enabled device whenever you visit us online. This allows the site to remember your computer or device and serves a number of purposes.

On some of our web sites, a notification banner will appear requiring your consent to collect cookies. If you do not provide consent, your computer or internet-enabled device will not be tracked for marketing-related activities.

A secondary type of cookie referred to as "user- input" cookies may still be required for necessary functionality. Such cookies will not be blocked through the use of this notification banner.

Your selection will be saved in a cookie and is valid for a period of 90 days. If you wish to revoke your selection, you may do so by clearing your browser's cookies.

Although most browsers automatically accept cookies, you can choose whether or not to accept cookies via your browser's settings (often found in your browser's Tools or Preferences menu).

You may also delete cookies from your device at any time. However, please be aware that if you do not accept cookies, you may not be able to fully experience some of our web sites' features.

Further information about managing cookies can be found in your browser's help file or through sites such as www.allaboutcookies.org.

Below is a list of the types of cookies used on our web sites:

Other third-party tools and widgets may be used on our individual web pages to provide additional functionality.

Use of these tools or widgets may place a cookie on your device to make their service easier to use, and ensure your interaction is displayed on our webpages properly.

Cookies by themselves do not tell us your email address or otherwise identify you personally. In our analytical reports, we may obtain other identifiers including IP addresses, but this is for the purpose of identifying the number of unique visitors to our web sites and geographic origin of visitor trends, and not to identify individual visitors.

BY NAVIGATING ON OUR WEB SITES OR ENTERING YOUR LOGIN DETAILS TO ACCESS AREAS RESERVED FOR REGISTERED USERS, YOU AGREE THAT WE CAN PLACE THESE COOKIES ON YOUR COMPUTER OR INTERNET ENABLED DEVICE.

1.1.3 Google Analytics

KPMG uses Google Analytics. More information about how Google Analytics is used can be found here.

To provide website visitors with more choice on how their data is collected by Google Analytics, Google have developed the Google Analytics Opt-out Browser Add-on. The add- on communicates with the Google Analytics JavaScript (ga.js) to indicate that information about the website visit should not be sent to Google Analytics. The Google Analytics Opt-out

Browser Add-on does not prevent information from being sent to the website itself or to other web analytics services.

1.1.4 Web beacons

A web beacon is a small image file on a web page that can be used to collect certain information from your computer, such as an IP address, the time the content was viewed, a browser type, and the existence of cookies previously set by the same server. KPMG only uses web beacons in accordance with applicable laws.

KPMG or its service providers may use web beacons to track the effectiveness of third-party web sites that provide us with recruiting or marketing services or to gather aggregate visitor statistics and manage cookies.

You have the option to render some web beacons unusable by rejecting their associated cookies. The web beacon may still record an anonymous visit from your IP address, but cookie information will not be recorded.

In some of our newsletters and other communications, we may monitor recipient actions such as email open rates through embedded links within the messages. We collect this information to gauge user interest and to enhance future user experiences.

1.1.5 Location-based tools

KPMG may collect and use the geographical location of your computer or mobile device. This location data is collected for the purpose of providing you with information regarding services which we believe may be of interest to you based on your geographic location, and to improve our location-based products and services.

1.2 Social media widgets and applications

KPMG web sites may include functionality to enable sharing via third party social media applications, such as the Facebook Like button and Twitter widget.

These social media applications may collect and use information regarding your use of KPMG web sites (see details on 'Social Sharing' cookies above).

Any personal information that you provide via such social media applications may be collected and used by other members of that social media application and such interactions are governed by the privacy policies of the companies that provide the application.

We do not have control over, or responsibility for, those companies or their use of your information.

In addition, KPMG web sites may host blogs, forums, crowd-sourcing and other applications or services (collectively "social media features"). The purpose of social media features is to facilitate the sharing of knowledge and content.

Any personal information that you provide on any KPMG social media feature may be shared with other users of that social media feature (unless otherwise stated at the point of collection), over whom we may have limited or no control.

1.3 Children

KPMG understands the importance of protecting children's privacy, especially in an online environment. In particular, our sites are not intentionally designed for or directed at children under the age of 13.

It is our policy never to knowingly collect or maintain information about anyone under the age of 13, except as part of an engagement to provide professional services.

3. Data security and storage

KPMG has appropriate technical and organisational security policies and procedures in place to protect your personal data from loss, misuse, alteration or destruction.

Additionally, we aim to ensure that access to your personal data is limited to those who need to access it. Those individuals who have access to the data are required to maintain the confidentiality of such information.

Please be aware that the transmission of information via the internet is not completely secure. Although we will do our best to protect your personal data, we cannot guarantee the security of your data which is transmitted to our site; any transmission is at your own risk.

Once we have received your information, we will use strict procedures and security features to try to prevent unauthorised access.

We use reasonable efforts to retain personal data collected from you only for so long as we need such data in accordance with the purpose for which it was collected or until we are requested to delete it (if earlier).

5. Links to other sites

KPMG web sites may contain links to other sites, including sites maintained by other KPMG member firms that are governed by other privacy statements that may differ in content to this Privacy Statement.

Please review the privacy policy of each web site you visit before submitting any personal information to it. Whilst we try to link only to sites that share our high standards and respect for privacy, we are not responsible for the content, security, or privacy practices employed by other sites.

7. Changes to this policy

KPMG keeps this Privacy Statement under regular review and may modify or amend it from time to time at our discretion. If we make changes, we will record the date of amendment or modification in the Privacy Statement.

The revised Privacy Statement will apply to you and your information from that date. We would encourage you to review this Privacy Statement periodically to check if there are any changes in how we are treating your personal data. This Privacy Statement was last updated in April 2026.