1 General

1.1 Reporting entity

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 Dutch Chamber of Commerce under number 34153857, and is a member firm of the KPMG network of independent member firms affiliated with KPMG International limited (KPMG International), a private English company limited by guarantee.

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’.

1.2 Reporting period

The Company's financial year runs from 1 October to 30 September of the following calendar year.

The financial statements for 2022/2023 were approved for issue by the Board of Management on 24 May 2024.