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  1. Account
  2. Accountancy
  3. Accountant
  4. Accounting cycle
  5. Accounting equation
  6. Accounting methods
  7. Accounting reform
  8. Accounting software
  9. Accounts payable
  10. Accounts receivable
  11. Accrual
  12. Adjusted basis
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  14. Advertising
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  21. Audit
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  28. Bankruptcy
  29. Big 4 accountancy firm
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  33. British qualified accountants
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  42. Certified Management Accountant
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  44. Chartered Accountant
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  55. Creative accounting
  56. Credit
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  61. Debentures
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  63. Debt
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  68. Deficit
  69. Deloitte Touche Tohmatsu
  70. Depreciation
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  72. Dividend
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  74. Earnings before interest and taxes
  75. Earnings Before Interest, Taxes and Depreciation
  76. Earnings before Interest, Taxes, Depreciation and Amortization
  77. Engagement Letter
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  79. Ernst a& Young
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  82. FIFO and LIFO accounting
  83. Finance
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  117. Inventory
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  121. KPMG
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  164. Single-entry accounting system
  165. Spreadsheet
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  168. Statement of retained earnings
  169. Stock
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  174. Suspense account
  175. Tax bracket
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  177. Tax expense
  178. Throughput accounting
  179. Trade credit
  180. Treasury stock
  181. Trial balance
  182. UK generally accepted accounting principles
  183. United States
  184. Value added tax
  185. Value Based Accounting Standards and Principles
  186. Write-off

This article is from:

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From Wikipedia, the free encyclopedia


KPMG is one of the largest professional services firms in the world. KPMG employs 113,000 people in a global network spanning 148 countries. Composite revenues of KPMG member firms in 2006 were $16.9 billion USD (7.6% growth from 2005). KPMG has three lines of services: audit services, tax services, and advisory services. KPMG is a Big 4 accountancy firm, along with PricewaterhouseCoopers, Ernst & Young and Deloitte Touche Tohmatsu.


The title of the firm, KPMG, is not actually an acronym. However, the roots of the name stem from four partners in the firms that merged to form KPMG.

  • K stands for Klynveld. This originates from the accounting firm Klynveld Kraayenhof & Co. founded by Piet Klynveld in Amsterdam in 1917.
  • P is for Peat, originating from the accounting firm William Barclay Peat & Co., which was founded by William Barclay Peat in London in 1870.
  • M stands for Marwick. James Marwick founded the accounting firm Marwick, Mitchell & Co. together with Roger Mitchell in New York City in 1897.
  • G is for Goerdeler. Dr. Reinhard Goerdeler was for many years chairman of the German Deutsche Treuhand-Gesellschaft (DTG) and later chairman of KPMG. He is credited with laying much of the groundwork for the KMG merger.


  • In 1870, William Barclay Peat formed an accounting firm in London, England
  • In 1911, William Barclay Peat & Co. and Marwick Mitchell & Co. merged to form what would later be known as Peat Marwick International (PMI).
    The Peat Marwick logo.
    The Peat Marwick logo.
  • In 1979, Klynveld merged with Deutsche Treuhand-Gesellschaft (DTG) and McLintock Main Lafrentz to form Klynveld Main Goerdeler (KMG).
  • In 1987 both firms joined forces in the first mega-merger of large accounting firms and formed KPMG.
  • In 1997, KPMG and Ernst & Young announced that they were to merge, in a maneuver largely seen as a spoiling tactic over the merger of Price Waterhouse and Coopers & Lybrand. However that merger, to form PricewaterhouseCoopers, was granted regulatory approval while the KPMG/Ernst & Young tie-up was later abandoned.
  • In 2001, KPMG divested its US consulting firm through an IPO of KPMG Consulting Inc, which is now called BearingPoint, Inc.. A song that was produced for KPMG, Our Vision of Global Strategy, experienced a brief period of Internet notoriety.
  • In 2002, the UK and Dutch Consulting arms were sold to Atos Origin.
  • In 2003, KPMG divested itself of its legal arm, Klegal.
  • In 2005, the US member firm admitted criminal wrongdoing in multi-billion dollar tax shelter fraud.
  • In 2006, KPMG’s member firms in the UK and Germany proposed to merge and form a single entity, KPMG Europe LLP. With a projected turnover for the UK and German firms in excess of £2 billion in 2009, KPMG Europe LLP will most likely be the largest fully integrated accountancy firm even in Europe to Mexico.
The KPMG logo used by member firms in the 1990s
The KPMG logo used by member firms in the 1990s

Legal Structure and Executives

Each national KPMG firm is an independent legal entity and is a member of KPMG International, a Swiss Verein headquartered in the Netherlands.

KPMG International is led by:

  • Michael D.V. Rake, Chairman, Senior Partner of KPMG in the United Kingdom;
  • Dominic C.F. Ho and John B. Harrison, Chairman-Asia Pacific Region, Partner of KPMG in China and Hong Kong;
  • Timothy P. Flynn, Chairman-Americas Region, Chairman of KPMG in the United States;
  • Ben van der Veer, Chairman-Europe, Middle East and Africa Region, Chairman of KPMG in the Netherlands.

Audit Clients

KPMG member firms serve as the Independent Auditors for a large number of major corporations:

  • Retail & Consumer Products: The Home Depot, PepsiCo, J.C. Penney, Nestlé, The Hershey Company, Yum! Brands, Supervalu, General Mills, CVS Pharmacy, Carlsberg, ConAgra Foods, Burger King, Jack in the Box, Diageo, Heineken, Federated Department Stores, Winn-Dixie, Publix Super Markets, Hasbro, R.J. Reynolds Tobacco, Levi Strauss & Co., Costco, Anheuser-Busch
  • Travel and Transportation: US Airways, Cathay Pacific, English Welsh & Scottish Railway, Norfolk Southern Railway, easyJet, Amtrak
  • Technology: Apple Computer, CA Inc., EDS, LG, Samsung, Motorola, Philips, Siemens, Electronic Arts, Dolby Laboratories, Ericsson, CNET Networks, Electronic Data Systems, Sanmina-SCI, Boston Scientific, Nortel (2007)
  • Media: NBC Universal, Sony BMG, Bertelsmann, RH Donnelley, BBC, ITV, RealNetworks, Metro International, Wolters Kluwer
  • Telecoms: Qwest, SprintNextel, Embarq, CenturyTel, Citizens Communications, PCCW, China Mobile, Cable & Wireless
  • Energy: Citgo, Murphy Oil, Valero, Occidental Petroleum, Reliant Energy, Halliburton, Sinopec, Petrobras
  • Industrial Products: General Electric, DaimlerChrysler, Honda, BMW, Matsushita Electric Industrial Co., Mitsubishi Electric, Weyerhaeuser, Siemens AG, Cemex, Navistar International, BMHC, 3M, BASF
  • Financial Services: Citigroup, Wells Fargo, Wachovia, HSBC, H&R Block, Standard Chartered Bank, ING Group, Deutsche Bank, Allianz, Munich Re, Credit Suisse, Nationwide Financial, Countrywide Financial, Visa International, Salomon Brothers, Hang Seng Bank, First Republic Bank, MassMutual Financial Group, Deutsche Borse, ABN AMRO, AllState, American Express, Aon
  • Consulting: Accenture, Bearing Point, Gartner
  • Mining: BHP Billiton
  • Healthcare: Kaiser Foundation, Caremark

Tax shelter fraud

Main article: KPMG tax shelter fraud

In early 2005, the United States member firm, KPMG LLP, was accused by the United States Department of Justice of fraud in marketing abusive tax shelters. Under an agreement, KPMG LLP admitted criminal wrongdoing in creating fraudulent tax shelters to help wealthy clients avoid $2.5 billion in taxes and agreed to pay $456 million in penalties in exchange for a deferred prosecution agreement. KPMG LLP will not face criminal prosecution as long as it complies with the terms of its agreement with the government.

Before the settlement, the firm, on the advice of its counsel Skadden, Arps, Slate, Meagher & Flom LLP, removed several tax partners and admitted "unlawful conduct" by those partners. The firm agreed to cooperate with DOJ's investigation and help prosecute former partners who had devised and sold the tax shelters. Additionally, the firm hired former U.S. district judge Sven Erik Holmes to monitor its legal and regulatory affairs.

Notable current and former employees


  • Margaret Jackson - chairwoman of QANTAS (2000-present)
  • Syd Kessler - entrepreneur
  • Michael O'Leary - CEO of Ryanair (1994-present)
  • Zarin Patel - CFO of the BBC
  • Colin Sharman, Baron Sharman - chairman of Aviva (2006-present)
  • Frank Freeman - CEO of Genpact Americas(kpmg employees)

Politics and public service

  • Jerry Finnell - Mayor of Del Mar, California (2004-present)
  • Nick Gibb - Member of the British Parliament (1997-present)
  • Mark Harper - Member of the British Parliament (2005-present)
  • Toby Harris, Baron Harris of Haringey - member of the London Assembly(2000-04); chairman of the Metropolitan Police Authority (2000-04)
  • Michael Hirst - Member of the British Parliament (1983-87)
  • Edmund Ho - Chief Executive of Macau (1999-present)
  • Kevin Rudd - member of the Australian House of Representatives and Federal oppisition leader (1998-present and 2006-present respectively)
  • Rita Verdonk - Minister for Integration and Immigration (2003–present)


  • Leslie Ferrar - Treasurer to Charles, Prince of Wales
  • Reinhard Goerdeler - son of Carl Friedrich Goerdeler
  • Bruce Marshall - writer
  • Michael Peat - Principal Private Secretary to Charles, Prince of Wales
  • Johan van der Walt - forensic auditor
  • Kateryna Yushchenko-Chumachenko - wife of Viktor Yushchenko, current President of Ukraine
  • Amr Khaled - Extremely popular moderate Muslim preacher.

See also

  • KPMG audit of the Development Fund for Iraq
  • KPMG audit of Clearstream "bank of banks"

External links

  • KPMG International
  • KPMG Insiders
  • KPMG Anthem


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