The original Global Code of 2005 was updated in 2012 to reflect developments in law, regulation and professional ethics, as well as our enhanced commitments to communities and acting in the public interest while delivering high quality services. It also reflects how we live the attributes of our strategy—expert, global mindset, forward-thinking, value-adding and passionate— to deliver our knowledge and insights to our clients with clarity and perspective, which we refer to as the KPMG Difference.