Our Structure

The International Board has an overall mandate to review and endorse the policies and regulations of KPMG International and monitor their implementation.

The International Board includes our leaders - the International Chairman, International CEO, and the Chairman of each of our three regions (Americas, Asia Pacific, Europe Middle East & Africa).

The International Council approves common goals and direction, and significant policies to appropriately develop, govern and manage the international organization.

Our Legal Structure
KPMG International is a Swiss co-operative that serves as a co-ordinating entity for a network of independent firms. Client services are provided by member firms of KPMG International or by other independent firms licensed by member firms to use the KPMG name and for which member firms accept full responsibility. Client services may also be provided by firms controlled by such firms. Each KPMG firm is separate and legally distinct.

The membership agreement signed by each member firm of KPMG International incorporates the member firm's commitment to quality service for all clients, regardless of geographic location. The same commitment is incorporated in the agreement by which other firms are licensed by member firms to use the KPMG name. Furthermore, member firms of KPMG International and other firms licensed by them to use the KPMG name are required to ensure that firms controlled by them comply with such obligations.

Unless the context otherwise requires, references in this Web site to a 'member firm' or 'member firms' includes references to member firms of KPMG International, other firms licensed by them to use the KPMG name and, in each case, firms controlled by them.