Reporting on Securities Offering Documents
Where companies prepare an offering document in relation to a securities offering of shares or debt instruments, there may be a requirement for an independent auditor (the reporting accountant) to undertake certain procedures in relation to the prospectus. These may include reporting on financial information included in the offering document, for example, historical financial information, pro-forma financial information, and profit forecasts or estimates. Where appropriate, KPMG provides relevant reports on this information in accordance with the International Standards on Assurance Engagements or International Standards on Related Services.

Other forms of attestation
KPMG is often called upon to assist clients to issue reports on examinations, reviews or agreed-upon procedures. These services cover many needs for attestation that are outside the financial statement audit requirements. They respond to business needs of clients to obtain independent assurance on the reliability or validity of information related to a product, service or activity that is the responsibility of the client. Examples include providing assurance on controls at services organisations, attestation for compliance with contractual agreements and verification of specific information. KPMG professionals usually conduct these services in accordance with the International Standards on Assurance Engagements or International Standards on Related Services.