KPMG member firms are often called upon to assist clients to issue reports on examinations, prospective reporting, 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 member firm 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. KPMG professionals will usually conduct these services in accordance with the International Standards on Audit Engagements or International Standards on Related Services.