KPMG Integrated report 2021/2022

Audit and advisory fees

The tables below provide a breakdown of KPMG Netherlands’ revenue for 2021/2022, segmented by service type. All amounts are based on our taxonomy of services and are provided by clients’ legal entity. Statutory legal audits are those where there is a legal obligation to have financial statements audited by an independent auditor. These audits come in two forms: audits for Public Interest Entity (PIE) clients and for non-PIE clients.

We use the definition for PIEs (organisaties van openbaar belang, in Dutch) under the Netherlands’ Audit Firms Supervision Act (Wet toezicht accountantsorganisaties, Wta, in Dutch), Article 1.p., to determine the segregation of revenue. Other audit and assurance (-related) reports, referred to in the tables below, include other financial statement audits, attestation reports, sustainability assurance, ISAE 3402 certification, IT audits etc. Advisory engagements are those that have certification or audit elements.

Our clients expect us to deliver advisory services to assist them in resolving their issues and challenges. However, we observe strict compliance with independence standards: we do not offer all services to all clients. In addition, in accordance with International Federation of Accountants (IFAC) thresholds, no one audit client accounted for more than 15% of the total audit feeds received by the firm in 2021/2022.

Article 13(2)(k) of EU Regulation 537/2014:

Revenues from the statutory audit of annual and consolidated financial statements of PIEs and entities belonging to a group of undertakings whose parent undertaking is a PIE;
Revenues from the statutory audit of annual and consolidated financial statements of other entities;
Revenues from permitted non-audit services to entities that are audited by the statutory auditor or the audit firm;
Revenues from non-audit services to other entities.

(in EUR million)		2021/2022		2020/2021
i	OOB clients (Wta)	70.1	10%	67.0	11%
ii	Non-OOB clients (Wta)	136.1	20%	117.2	20%
iii	Other audit clients	54.3	8%	48.9	8%
iv	Other clients	426.9	62%	359.0	61%
Total		687.4	100%	592.1	100%

Roman numbers indicate the combinations for the summary table

KPMG N.V. 2021/2022	Wta audits			Other financial statements audits			Other Assurance services		Total Assurance services		Advisory services		Other services		Total

OOB clients (Wta)	i	70.1	83%	iii	4.9	6%	9.4	11%	84.4	100%	-	0%	-	0%	84.4
Non-OOB clients (Wta)	ii	136.1	77%		18.6	11%	11.4	6%	166.1	94%	9.9	6%	-	0%	176.0
Other audit clients				iv	49.3	81%	7.0	11%	56.3	93%	4.3	7%	-	0%	60.7
Other clients							12.9	4%	12.9	4%	321.4	88%	31.9	9%	366.2
Total		206.2	30%		72.8	11%	40.7	6%	319.7	47%	335.6	49%	31.9	5%	687.4


Assurance 2021/2022	Wta audits			Other financial statements audits			Other Assurance services		Total Assurance services		Advisory services		Other services		Total

OOB clients (Wta)	i	70.1	83%	iii	4.9	6%	9.4	11%	84.4	100%	-	0%	-	0%	84.4
Non-OOB clients (Wta)	ii	136.1	80%		18.6	11%	11.4	7%	166.1	98%	3.3	2%	-	0%	169.4
Other audit clients				iv	49.4	86%	7.0	12%	56.4	98%	0.9	2%	-	0%	57.3
Other clients							12.4	23%	12.4	23%	40.9	74%	1.6	3%	54.8
Total		206.2	56%		72.9	20%	40.2	11%	319.3	87%	45.1	12%	1.6	0%	366.0


Advisory 2021/2022	Wta audits			Other financial statements audits			Other Assurance services		Total Assurance services		Advisory services		Other services		Total

OOB clients (Wta)	i	-	0%	iii	-	0%	-	0%	-	0%	-	0%	-	0%	-
Non-OOB clients (Wta)	ii	-	0%		-	0%	-	0%	-	0%	6.6	100%	-	0%	6.6
Other audit clients				iv	-	1%	-	0%	-	1%	3.4	99%	-	0%	3.4
Other clients							0.5	0%	0.5	0%	280.6	98%	6.1	2%	287.1
Total		-	0%		-	0%	0.5	0%	0.5	0%	290.6	98%	6.1	2%	297.2


Shared Service 2021/2022	Wta audits			Other financial statements audits			Other Assurance services		Total Assurance services		Advisory services		Other services		Total

OOB clients (Wta)	i	-	0%	iii	-	0%	-	0%	-	0%	-	0%	-	0%	-
Non-OOB clients (Wta)	ii	-	0%		-	0%	-	0%	-	0%	-	0%	-	0%	-
Other audit clients				iv	-	0%	-	0%	-	0%	-	0%	-	0%	-
Other clients							-	0%	-	0%	-	0%	24.2	100%	24.2
Total		-	0%		-	0%	-	0%	-	0%	-	0%	24.2	100%	24.2

Roman numbers indicate the combinations for the summary table
KPMG N.V. 2020/2021	Wta audits			Other financial statements audits			Other Assurance services		Total Assurance services		Advisory services		Other services		Total

OOB clients (Wta)	i	67.0	85%	iii	4.5	6%	7.4	9%	78.9	100%	-	0%	-	0%	78.9
Non-OOB clients (Wta)	ii	117.2	76%		15.0	10%	10.5	7%	142.7	93%	11.5	7%	-	0%	154.2
Other audit clients				iv	51.1	76%	6.6	10%	57.7	86%	9.3	14%	-	0%	67.0
Other clients							12.5	4%	12.5	4%	256.1	88%	23.4	8%	292.0
Total		184.2	31%		70.6	12%	37.0	6%	291.8	49%	276.8	47%	23.4	4%	592.1

Assurance 2020/2021	Wta audits			Other financial statements audits			Other Assurance services		Total Assurance services		Advisory services		Other services		Total

OOB clients (Wta)	i	67.0	85%	iii	4.5	6%	7.3	9%	78.8	100%	-	0%	-	0%	78.8
Non-OOB clients (Wta)	ii	117.2	81%		15.0	10%	10.5	7%	142.7	98%	2.4	2%	-	0%	145.1
Other audit clients				iv	51.1	86%	6.6	11%	57.7	97%	1.9	3%	-	0%	59.6
Other clients							12.0	27%	12.0	27%	31.8	71%	0.8	2%	44.6
Total		184.2	56%		70.6	22%	36.4	11%	291.2	89%	36.1	11%	0.8	0%	328.1

Advisory 2020/2021	Wta audits			Other financial statements audits			Other Assurance services		Total Assurance services		Advisory services		Other services		Total

OOB clients (Wta)	i	-	0%	iii	-	0%	0.1	100%	0.1	100%	-	0%	-	0%	0.1
Non-OOB clients (Wta)	ii	-	0%		-	0%	-	0%	-	0%	9.1	100%	-	0%	9.1
Other audit clients				iv	0.1	1%	-	0%	0.1	1%	7.4	99%	-	0%	7.5
Other clients							0.5	0%	0.5	0%	224.3	99%	0.8	0%	225.6
Total		-	0%		0.1	0%	0.6	0%	0.7	0%	240.8	99%	0.8	0%	242.3

Shared Service 2020/2021	Wta audits			Other financial statements audits			Other Assurance services		Total Assurance services		Advisory services		Other services		Total

OOB clients (Wta)	i	-	0%	iii	-	0%	-	0%	-	0%	-	0%	-	0%	-
Non-OOB clients (Wta)	ii	-	0%		-	%	-	0%	-	0%	-	0%	-	0%	-
Other audit clients				iv	-	0%	-	0%	-	0%	-	0%	-	0%	-
Other clients							-	0%	-	0%	-	0%	21.7	100%	21.7
Total		-	0%		-	0%	-	0%	-	0%	-	0%	21.7	100%	21.7