The access and use of this website shall be automatically bound to the following terms and conditions, so please read them carefully. The terms used here - "you" and "his / her" - shall mean the user of this website.
KPMG International, a Swiss cooperative, consists of a network of independent member firms. KPMG International does not provide audit or other services to clients. These services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities and shall not (and nothing herein shall) be construed to place these entities in a relationship of related companies, subsidiaries, agents, partners or as participants in joint ventures. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever.
In addition, BearingPoint Inc., formerly KPMG Consulting Inc., and Atos KPMG Consulting are not affiliated with KPMG International or any member firm of KPMG.
KPMG International and KLegal International are independent legal entities. Each organization has their own logo and service marks, that are not property of the other. Although the member firms of these organizations cooperate in jurisdictions where permitted, none of these firms provide legal services in the United States.
The information contained and accessed on this site ("Website") are provided by the KPMG entity indicated on the homepage as the owner of the Website ("KPMG") and are offered for general guidance and in order to provide the user with information of general interest. The information provided shall not replace or serve as substitute for any advisory, consulting or professional service of legal (in those jurisdictions where KPMG is allowed to practice law), accounting, tax, or another professional area. You should consult with a KPMG professional in the respective legal, accounting, tax or other professional area.
According to facts or circumstances, the application of laws and regulations may vary. Based on the fundamental universal condition of the electronic communication process, KPMG does not represent or warrant that the Website will be uninterrupted, without delay, without error, free of omission or virus. Therefore, the information is provided as is and without warranties of any kind, express or implied, including in respect to accuracy, timeliness and completeness. In no event shall KPMG, its related partners, chief executive officers, officers, agents or employees be liable for any direct, indirect, incidental, special, exemplary, punitive, consequential or other damages whatsoever (including, but not limited to, liability for loss of use, loss of data or profits), regardless of the form of action, including, without limitation, contract actions, actions for negligence or other actions in tort arising out of or related to the Website, any content on the Website or accessed through the use of the Website, or any copying, display or other use of the Website.
Whereas the content of the Website is protected by copyright, unauthorized use of any material contained on the Website may violate copyright, trademark and other laws. If the user downloads materials on the Website for personal or non-commercial use, the user must retain any copy of all material notices concerning copyright, trademark or other similar notices contained in the original material. Materials on the Website may not be modified, reproduced or displayed, executed or distributed publicly or used for any other public or commercial purpose.
Third-party links are offered as a convenience to our users. KPMG does not control and is not responsible for any of these websites or for their content. KPMG is obligated to protect its reputation and trademarks and KPMG reserves the right to request removal of any link on our website.
Express permission is required to use the KPMG logo. To request this written approval, contact the Webmaster or send an e-mail through the "Contact Us" section.
The following web link activities are expressly prohibited by KPMG and may present issues of trademark and copyright infringement:
- Links involving the unauthorized use of our logo.
- Framing, inline links or metatags
- Hyperlinks or a form of link that disguises the URL and bypasses the homepage.
KPMG believes that the responsible use of personal information collected on its websites is critical to its reputation and its business objectives. As part of our commitment to privacy, we have adopted this Online Privacy Statement. The extent and type of information we receive on our external Web sites depends on information provided to us through e-mail contact and/or through registration processes on our websites.
We only use your personal identifying information to respond to your requests and to provide you with information about KPMG's services, unless we obtain your permission to use your personal information for other purposes. For example, if you send us an e-mail requesting information about KPMG, we will use your e-mail and other information provided to respond to your request. If we intend to use your personal information to inform you about other KPMG services, we will notify you and give you an opportunity to decline receipt of such information. If you send us a resume or curriculum vitae (CV) to apply online for a position with KPMG, we will use the information provided so that we can forward it for the available opportunities.
Some of our Websites may invite you to register and provide personal information. We use the information provided to personalize your online experience and to deliver the content most suited to your needs. These Websites also provide an opportunity for you to update your registration information should you no longer wish to receive our information.
Moreover, some of our websites use "cookies" (i.e. small text files that are placed on your computer when you first visit the site). Most browsers now recognize when a "cookie" is offered and permits you to refuse or accept the "cookie". If you are unsure that your browser has this capability, check with the software manufacturer or help desk for your company or with your Internet service provider.
"Cookies" are used primarily for the purpose of enriching the online experience, and are not used to track the navigational habits of identified visitors, unless we obtain your permission to do so. If you visit our websites to read or download information such as news stories or articles, much of the information we collect is statistical only (e.g., the domain from which you access the Internet, the date and time you accessed our site, and the Internet address of the website from which you made the direct link to our site), and this information is not identifiable on a personal level. We use such information regarding the number of visitors and their use of the websites in aggregate form, aimed at making our websites more useful and attractive to you.
The personal information you provide will be retained only as long as necessary to fulfill the purposes for which such information was collected or as required by law. We do not share personal information with third parties except as necessary for the performance of our business or as required by law or other legal process, and we never sell personal information.
In addition, personal data collected by KPMG may be transferred to other member firms of KPMG International as necessary to meet the purpose for which you provided the information. By submitting data through KPMG electronically, you are giving your consent for the transmission of data collected through the website of KPMG.
Furthermore, KPMG adopts technological and operating policies and procedures to protect your personal identifying information from loss, misuse, alteration or unintentional destruction. Our personnel who have access to data are trained to maintain the confidentiality of such information.
KPMG understands the importance of protecting children's privacy, especially in the online environment. Our sites are not designed or intended for children under 13 years. It is our policy never to knowingly collect or maintain information about anyone under 13 years of age.