Within this service sector, a distinction must be made between the services that we provide to our large national and international clients and those on behalf of medium-sized companies. With regard to our large national and international clients, where we fulfil the role of auditor of the financial statements, the scope of advisory services that we may provide is limited by law and by various regulatory bodies. 

The advisory services that we currently provide represent a logical extension of the competencies of accountants; most of these may be provided to one and the same client in combination with audit services. We monitor our independence with regard to the acceptance of engagements and clients through the Sentinel IT system, which has been implemented worldwide.

The developments in legislation and regulatory restrictions mean that the client makes a principled choice to either engage KPMG for audit and related advisory services, or to engage it strictly as a specialist for other advisory services.

Medium-sized companies generally require a more multi-disciplinary service approach. In addition, such companies are seldom subject to the very specific national and international legislation and regulations regarding the segregation of specific services.