Functioning of the Supervisory Board

KPMG’s Supervisory Board is responsible for overseeing and advising the Board of Management, with a view to protecting public interest, especially in upholding audit quality, and to creating long-term value for the firm’s stakeholders. This includes advising on the Assurance and Advisory businesses, as well as the challenges and opportunities that arise from KPMG being active in both markets.

The Supervisory Board also advises the Board of Management regarding KPMG’s wider organization, including the internal controls that are in place to mitigate the firm’s risks as identified in the enterprise risk management (ERM) framework. The Supervisory Board’s responsibilities are set out in KPMG’s Articles of Association and the Supervisory Board’s own rules of procedure, available online.[1]

Consultation with internal and external stakeholders

Members of the Supervisory Board regularly meet other internal stakeholders. These stakeholders include board members of Coöperatie KPMG U.A., equity partners, employees, Young Board Now members, and representatives from the firm’s Works Council. The Board also maintains regular contact with KPMG International, clients, regulators, and other external stakeholders. These conversations keep the Supervisory Board up to date on developments and help it to constantly assess and review its role within KPMG.

Current composition and committee memberships

At the end of 2024/2025, the Supervisory Board comprised six members, each of whom complied with the profile description set out in the Supervisory Board Rules. Collectively, the Board has considerable expertise in management, finance, information technology (IT), risk and compliance, environment, social, and governance (ESG) matters, and human resources (HR).

On April 13, 2025, Bernard Wientjes completed his term as temporary Chair of the Supervisory Board. Two new members were appointed during the year: on June 1, 2025, Dirk Jan van den Berg joined the Supervisory Board as Chair, and on June 16, 2025, Barbara Frohn joined the Supervisory Board and became a member of the Audit & Risk Committee, further strengthening its expertise. There are currently no vacancies in the Supervisory Board.

Details of Board members, their appointments, and their committee memberships are presented in the table.

Board independence

All Supervisory Board members qualify as independent under the terms of the Dutch Corporate Governance Code and Audit Firms Supervision Act (as well as KPMG’s own Supervisory Board Rules). Members’ independence is monitored by the Ethics & Independence unit, part of KPMG’s Risk Management function. Supervisory Board members are obligated to notify KPMG’s Ethics & Independence department of any material change in their positions. Members’ continued independent status is verified at all meetings of the Supervisory Board, and members must inform the Chair of potential conflicts of interest.