Companies may sometimes prepare prospective financial information in a context where there is a regulatory requirement for the prospective financial information to be reported on by an independent, external firm. Examples include prospective financial information presented in prospectuses in certain jurisdictions. Where appropriate, KPMG member firms provide relevant reports on the prospective financial information in accordance with applicable reporting requirements. Services are conducted in accordance with International Standards on Audit Engagements or applicable national standards.
KPMG member firms are 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, as organizations have realized that financial reports alone do not adequately communicate either opportunities or business risks. KPMG professionals will usually conduct these services in accordance with the International Standards on Audit Engagements or International Standards on Related Services.