Operational structure

KPMG has offices around the world. KPMG N.V. is an independent member of the international KPMG network, affiliated with KPMG International Limited (KPMG International), a private UK company limited by guarantee. KPMG is the brand under which the member firms of KPMG International Limited (“KPMG International”) operate and provide professional services. Each KPMG firm is a legally distinct and separate entity and describes itself as such. KPMG N.V. is responsible for its own obligations and liabilities.

KPMG International Limited and its related entities do not provide services to clients. In many countries, highly-regulated industries, such as audit and assurance, must be locally owned and managed. As a result, KPMG member firms do not – and cannot – operate as a typical multinational would. Being a member of KPMG International gives us access to KPMG’s worldwide resources and expertise. As a member firm, we also abide by common values, and comply with KPMG International’s policies, regulations and standards.

KPMG N.V. includes our Assurance (new window), Advisory (new window) and Business Services activities. All shares are held by our equity partners through a cooperative, known as Coöperatie KPMG U.A.. During 2021/2022, we had an average total of 158 FTE equity partners. Equity partners provide the financial capital we need to run our business, as well as management and technical skills. In return, they receive a share of our profits.

Of total staff, 83% are permanent full-time employees, 17% are part-time employees, 138 are interns and a further 1,088 are subcontractors. Full-time and part-time are entitled to the same benefits, interns and subcontractors have different contracts.