Skip to main content

      KPMG is a global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. KPMG International Limited and its related entities do not provide services to clients. Services are provided solely by member firms in their respective geographic areas.

      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.

      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. In no event shall KPMG International Limited, its related entities, 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.

      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 Limited or its related entities, a member firm of the KPMG global organization 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:

      • The use of the content is personal and noncommercial.
      • All copyright, trademark and similar notices are retained.
      • The content is not used as or implies that KPMG International, its related entities or any KPMG member firm is providing a testimonial or endorsement of an organization, its products or services.

      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.

      The KPMG name and logo are registered trademarks or trademarks of KPMG International, and/ or its related entities and other product and service names mentioned on the Site may be the registered trademarks or trademarks of KPMG International, its related entities or a member firm of the KPMG global organization of independent firms or their respective affiliates. Use of these marks requires express prior permission from, and a license agreement with, KPMG International, or its related entities 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.

      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.

      The following web link activities are explicitly prohibited by KPMG and may present trademark and copyright infringement issues:

      • links that involve unauthorized use of our logo
      • 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.

      * “KPMG”, “we”,  “us” and “our” refers to the global organization or to one or more of the member firms of KPMG International Limited (“KPMG International”), each of which is a separate legal entity.

      KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

        We do not share personal information with third parties, except as necessary for our legitimate professional and business needs, to carry out your requests, and/or as required or permitted by law or professional standards. This includes:

        • Our service providers: we transfer your personal information to our third party service providers, such as our (IT) systems providers, our hosting providers, our payroll providers, consultants (such as legal advisers) and other goods and services providers. KPMG works with such providers so they can process your personal information on our behalf. KPMG will only transfer personal information to them when they meet our strict standards on the processing of data and security. We only share personal information that allows them to provide their services.
        • If we are reorganized or sold to another organization: KPMG will typically also disclose personal information in connection with the sale, assignment, or other transfer of any element of KPMG’s business to which the personal information relates. 
        • Courts, tribunals, law enforcement or regulatory bodies: KPMG will disclose personal information in order to respond to requests of courts, tribunals, government or law enforcement agencies or where it is necessary or prudent to comply with applicable laws, court or tribunal orders or rules, or government or professional regulations. 
        • Audits: disclosures of personal information will also be needed for data privacy or security audits and/or to investigate or respond to a complaint or security threat.
        • Insurers: our professional rules and our business requirements mean that we carry significant insurance cover in respect of business activities (our ‘insurance programme’). This is required to assist each member firm of the KPMG network in covering the costs associated with claims which may arise in the event that it is alleged that something has gone wrong during the course of providing services to its clients. In order to make the insurance programme work effectively, the insurance programme involves a number of different participants in the insurance market (e.g. brokers, insurers and reinsurers, as well as their professional advisors and other third parties involved should there be a claim). Some of these insurance market participants will require that we disclose personal information about you to them. The information will be used by the insurance market participants in the underwriting and ongoing administration of the insurance programme, where there is a claim that you are relevant to and to allow the insurance market participants to comply with their legal and regulatory obligations. Some of these insurance market participants will handle this information on our behalf (like our service providers described above), but others will want to process information about you independent of us.