- Prospective reporting ― where permitted, we assist clients seeking financing with developing or reporting on financial information prepared and presented as part of a prospectus and based on assumptions about events that may occur in the future.
- Other forms of attestation ― KPMG assists member firms' clients in many possible settings where non-financial attestation is appropriate and our skills are required.
Companies may prepare prospective financial information where there is a regulatory requirement for such information to be reported by an independent, external firm. An example is financial information presented in a prospectus. Where appropriate, KPMG in South Africa provides relevant reports on the prospective financial information in accordance with applicable reporting which is consistent with International Standards on Audit Engagements.
Other forms of attestation
KPMG in South Africa is often called upon to assist clients to issue reports based on examinations, reviews or agreed-upon procedures. These services cover many needs for attestation that are outside financial statement audit requirements. They respond to business needs of clients to report information related to a product, service or activity that is the responsibility of the client, or are a regulatory or contractual requirement. KPMG professionals will conduct these services in accordance with the International Standards on Audit Engagements, International Standards on Assurance Engagements, International Standards on Review Engagements or International Standards on Related Services.
Examples of attest services include, but are not limited to:
- Donor funding engagements
- BEE verification engagements
- Sustainability services.