KPMG N.V. (the Company) is the holding company of companies that operate in the Assurance or Advisory business segments. Coöperatie KPMG U.A. (the Cooperative) holds the shares in KPMG N.V. The only members of the Cooperative are the practice companies of the partners. On the basis of a management agreement the services of the partners are made available to the Cooperative. The Cooperative subsequently makes the services of the partners available to KPMG N.V. and its subsidiaries.
Coöperatie KPMG U.A. is the ultimate parent company of KPMG N.V. KPMG N.V. is registered with the trade register in the Netherlands and is a member firm of the KPMG network of independent member firms affiliated with KPMG International limited (KPMG International), an English entity. Until 30 September 2020, KPMG International was a Swiss Cooperative (KPMG International Cooperative). On 1 October 2020, the legal structure of KPMG International was amended. As of 1 October 2020, KPMG International has been a private English company limited by guarantee (KPMG International Limited).
KPMG N.V.’s registered office in the Netherlands is at Laan van Langerhuize 1‑11, 1186 DS Amstelveen. The Company’s consolidated financial statements for the year include the financial statements of the Company and its subsidiaries and the Group's investments in associates. The Company and its subsidiaries are jointly referred to as ‘KPMG’ or ‘the Group’.
The Company's financial year runs from 1 October to 30 September of the following calendar year.
The financial statements for 2020/2021 were approved for issue by the Board of Management on 7 December 2021.