vmtitle

-1) ? vm.url.substr(19) : vm.url dexOf(/content/kpmgpublic/)

-1) ? vm.url.substr(19) : vm.url :data-remote=(vm.url.indexOf(/content/kpmgpublic/)

-1) ? vm.url.substr(19) : vm.url data-name=learnmore data-target=kpmgModal data-toggle=modal data-backdrop=static oncontextmenu=return false

vm.newUser1vm.newUser2vm.newUser3-1) ? vm.learnMoreUrl.substr(19) : vm.learnMoreUrl :data-modal-url=(vm.learnMoreUrl.indexOf(/content/kpmgpublic/)>

-1) ? vm.learnMoreUrl.substr(19) : vm.learnMoreUrl :data-remote=(vm.learnMoreUrl.indexOf(/content/kpmgpublic/)>

-1) ? vm.learnMoreUrl.substr(19) : vm.learnMoreUrl data-name=learnmore data-target=kpmgModal data-toggle=modal data-backdrop=static oncontextmenu=return false v-if=vm.learnMoreUrl>

vm.newUser4

Since the last time you logged in our privacy statement has been updated.

Since the last time you logged in our privacy statement has been updated.

We want to ensure that you are kept up to date with any changes and as such would ask that you take a moment to review the changes.You will not continue to receive KPMG subscriptions until you accept the changes.

KPMG is dedicated toprotecting the confidentiality and privacy of information entrusted to it. Aspart of this fundamental obligation, KPMG is committed to the appropriateprotection and use of personal information (sometimes referred to aspersonally identifiable information or PII) that hasbeen collected by or provided to us through our websitesand other online and mobile services that link to or post this PrivacyStatement (collectively, the Online Services).

Please review this Privacy Statement to learn moreabout how we collect, use, share and protect the PII that we have obtained. By using the OnlineServices, you consent to theprocessing of your information as set forth inthis Privacy Statement, now and as amended by us

1. Collection and use of personal information

1.1 Automatic collection of personal information

1.2 Social media widgets and applications

6. EU-U.S. and Swiss-U.S. Privacy Shield Frameworks

7.Additional EU Notices Notice of Processing

We and our service providers collect any information that youprovide when you use the Online Services. For example, when youregister for a service, we may collect basic information about you such as your name, username, password, email address,physical address, phone number, date of birth, and other personal and business demographicor contact information. You may also provide us with certain employmentinformation in connection with an application for employment with KPMG. In some cases, you may have previouslyprovided your information to KPMG (if, for example,you are a former employee).

We use the information we collect and Automatic collection of personal informationreceive from you to provide you with the Online Services; to communicate with you; to operate, maintain, and enhance the Online Services; and to fulfill your specific requests. For example, if you send us an email message requesting information about KPMG, we will use your email address and other information you supply to respond to your request. If you send us a resume or curriculum vitae (CV) to apply online for a position with KPMG, we will use the information that you provide to match you with available KPMG job opportunities. Your personal information is not used for other purposes, unless we obtain your permission, or unless otherwise required or permitted by law or professional standards.

In some cases where you have registered for certain services we may store your email address temporarily until we receive confirmation of the information you provided via an email (i.e., where we send an email to the email address provided as part of your registration to confirm a subscription request). Please note that your rights for any particular product or service will be determined by the notice provided with such product

or service, and in the event of a conflict between this notice and that notice, the specific notice provided with the product or service shall control. KPMG only collects sensitivepersonal information when the relevant individuals voluntarily provide us withthis information, or where such information is required or permitted to becollected by law or professional standards. Sensitive information includespersonal information regarding a persons race, ethnicity, political beliefs,trade union membership, religious or similar beliefs, physical or mentalhealth, sexual life or criminal record. Please use your discretion whenproviding sensitive information to KPMG, and under any circumstances,do not provide sensitive information toKPMG, unless you thereby consent to KPMGs use of that information for itslegitimate business purposes and consent to the transfer and storage of suchinformation to and in KPMG databases.If you have any questions aboutwhether the provision of sensitive information to KPMG is, or may be, necessaryor appropriate for particular purposes, please contact KPMG atus-.

In some instances, KPMG and its service providers use cookies, web beacons and other technologies toautomatically collect certain types of information when you use the Online Services,as well as through emails that we may exchange. The collection of thisinformation allows us to customize your online experience;improve the performance, usability and effectiveness of KPMGs onlinepresence; advertise and market our services; measure the effectiveness of our marketingactivities; and generateand analyze statistics about your use of the Online Services.

An IPaddress is a number assigned to your computer orinternet-enabled device whenever you access the internet. It allowscomputers and servers to recognize and communicate with one another. IPaddresses from which visitors appear to originate may be recorded for ITsecurity and system diagnostic purposes. This information may also be used inaggregate form to maintain and improve the OnlineServices and to generate and analyze statistics about the Online Services andyour use of the Online Services.

Cookies may be placedon your computer or internet-enabled device whenever you visit the Online Services. Thisallows the Online Services to remember yourcomputer or device and serves a number of purposes.

On some of our Online Services, a notification banner will appearrequiring your consent to collect cookies. If you do not provide consent, yourcomputer or internet-enabled device will not be tracked for marketing-relatedactivities. A secondary type of cookie referred to as user-inputcookies may still be required for necessary functionality. Such cookies willnot be blocked through the use of this notification banner. Your selection willbe saved in a cookie and is valid for a period of 90 days. If you wish torevoke your selection, you may do so by clearing your browsers cookies.

Although most browsersautomatically accept cookies, you may be able to choosewhether or not to accept cookies via your browsers settings (often found inyour browsers Tools or Preferences menu). You may also beable to delete cookies from your device. However, please be aware that ifyou do not accept cookies, you may not be able to fully experience some of the features of the OnlineServices.

Below is a list of the types of cookies used on the Online Services:

Our Online Services arebuilt using common internet platforms. These have built-in cookies which helpcompatibility issues (e.g., to identify your browser type) and improve performance(e.g., quicker loading of content).

If you register for access to a restricted area, our cookies ensure that your device is logged for the duration of your visit. You will need your username and password to access the restricted areas.

Our cookies may also remember your site preferences (e.g., language) or seek to enhance your experience (e.g., by personalizing a greeting or content). This will apply to areas where you have registered specifically for access or create an account.

We use several third party analytics tools to help us understand how site visitors use our web site. This allows us to improve the quality and content on kpmg.com for our visitors. The aggregated statistical data cover items such as total visits or page views, and referrers to our web sites. For further details on our use of Google Analytics,see below.

Persistent, but will delete automatically after two years if you no longer visit kpmg.com

We use a third party survey tool to invite a percentage of visitors to provide their feedback. Cookies are used to prevent visitors from being invited multiple times.

The first cookie (1) is set if the visitor is not invited to participate in the survey, and is used to ensure visitors are not invited after their first page view.

The second cookie (2) is set if the visitor is invited to participate in the survey, and is used to ensure the visitor is not invited again to participate for a period of 90 days.

Deleted automatically after 90 days or presenting survey invite.

We use third party social media widgets or buttons to provide you with additional functionality to share content from our Online Services to social media platforms and email. Use of these widgets or buttons may place a cookie on your device to make their service easier to use, ensure your interaction is displayed webpages (e.g. the social share count cache is updated) and log information about your activities across the Internet and on our Online Services. We encourage you to review each providers privacy information before using any such service. For further details on our use of social media widgets and applications,see below.

Persistent, but will be deleted automatically after two years if you no longer visit kpmg.com

Other third partytools and widgets may be used on our individual web pages or portions of the Online Services to provideadditional functionality. Use of these tools or widgets may place a cookie onyour device to make their service easier to use, and ensure your interaction isdisplayed properly.

BY ACCESSING OR USING OUR ONLINE SERVICES OR ENTERING YOUR LOGIN DETAILS TOACCESS AREAS RESERVED FOR REGISTERED USERS, YOU AGREE THAT WE, OR A THIRD PARTYACTING ON OUR BEHALF, CAN PLACE THESE COOKIES ON YOUR COMPUTER OR INTERNETENABLED DEVICE.

Our Online Services may not recognize browser-based Do Not Track signals. However, asdiscussed above under Cookies, you may be able to modify your browser settingsto block all cookies, or to block third-party cookies. Cookies that weset on our Online Services are consideredfirst-party cookies. Details on your ability to restrict or change thepersonal information that we may collect about you are listedbelow under the Choice and Access sections of this statement.

KPMG uses several third party usage analytics tools including Google Analytics. More information about how Google Analytics is used by KPMG can be found here:

To provide website visitors with more choice on how their data is collected by Google Analytics, Google has developed theGoogle Analytics Opt-out Browser Add-on. The add-on communicates with the Google Analytics JavaScript (ga.js) to indicate that information about the website visit should not be sent to Google Analytics. The Google Analytics Opt-out Browser Add-on does not prevent information from being sent to the Online Services or to other web analytics services.

A web beacon is asmall image file on a web page that can be used to collect certain informationfrom your computer, such as an IP address, the time the content was viewed, abrowser type, and the existence of cookies previously set by the same server.KPMG only uses web beacons in accordance with applicable laws.

KPMG or its service providers may use web beacons to track the effectiveness of third party web sites that provide us with recruiting or marketing services or to gather aggregate visitor statistics and manage cookies.

You have the option torender some web beacons unusable by rejecting their associated cookies. The webbeacon may still record an anonymous visit from your IP address but cookieinformation will not be recorded.

In some of ournewsletters and other communications, we may monitor recipient actions such asemail open rates through embedded links within the messages. We collect thisinformation to gauge user interest and to maintain andimprove the Online Services.

KPMG may collect anduse the geographical location of your computer or mobiledevice, but only with your express consent. With respect to thecollection of precise information about the location of your mobile device,once you have consented to the collection you may adjust this consent bymanaging your Location Services preferences through the settings of your mobiledevice. This location data is collectedfor the purpose of providing you with information regarding services which webelieve may be of interest to you based on your geographic location, and toimprove our location-based products and services.

TheOnline Services may include functionality to enable sharingvia third party social media applications (such as the Facebook Like button andTwitter widget) or allow you to use a social media identity to log into our Online Services where you have the option to do so.These social media applications may collect and use information regarding youruse of the Online Services (see details on SocialSharing cookies above). Please be aware that certainof the personal information that you provide via such social mediaapplications may be collected and used by other members of that social mediaapplication and such interactions are governed by the privacy policies of thecompanies that provide the application. We do not have control over, orresponsibility for, those companies or their use of your information.

In addition, the Online Services may host blogs, forums,crowd-sourcing and other applications or services (collectively social mediafeatures). The purpose of social media features is to facilitate the sharingof knowledge and content. Any personal information that you provide on any KPMGsocial media feature may be shared with other users of that social mediafeature (unless otherwise stated at the point of collection), over whom we mayhave limited or no control.

KPMG understands theimportance of protecting childrens privacy, especially in an onlineenvironment. In particular, our Online Services arenot intentionally designed for or directed at children under the age of 13. Itis our policy never to knowingly collect or maintain information about anyoneunder the age of 13, except as part of an engagement to provide professionalservices.

Wedo not share personal information with unaffiliated third parties, except as stated in this Privacy Statement, including as necessaryfor our legitimate professional and business needs, to carry out your requests,to market our services, asrequired or permitted by law or professional standards,or otherwise with your consent.

In some instances, KPMG may share PII about you with various third-party service providers and vendors working on our behalf. These third parties include providers of administrative, identity management, website hosting, data analysis, data back-up and security management services. KPMG requires these entities to safeguard PII in the same manner as KPMG.

KPMG may also disclose PII in order torespond to lawful requests of government or law enforcement agencies, includingto meet national security or law enforcement requirements or where disclosure is required by applicable laws, courtorders, or government regulations. In the event thatthe ownership of KPMG or an affiliate or their assets changes as the result ofa merger, acquisition, or sale of assets, information owned or controlled byKPMG may be transferred to another company. Information may also be shared inconnection with the consideration, negotiation, or completion of a corporatetransaction in which we are acquired by or merged with another company or wesell, liquidate, assign or transfer all or a portion of our assets. Thesedisclosures may also be needed for data privacy or security audits and/or toinvestigate or respond to a complaint or security threat. KPMG does not sellPII to any third parties. Also, KPMG will not transfer the PII you provide toany third parties for their own direct marketing use.

KPMGand our service providers may use personal information inan aggregated, anonymized form for research and development. This data does notidentify you individually, but rather helps to identify trends in userpreferences and behaviors. Inaddition, we may share de-identified reports on user demographics and trafficpatterns, as well as de-identified information, with third parties.

CrossBorder Transfer. KPMG is a US limited liability partnership and may transfer certain PII acrossgeographical borders to other KPMG member firms or to outside companies workingwith us or on our behalf. KPMG may also store PII in a jurisdiction other thanwhere you are based and such jurisdiction may not provide the same level of protection for your personal information as your home country. By providing your information to KPMG, you are consenting to this transfer and/or storage of your information acrossborders. Each member firm is required to safeguard personal data in accordance with its contractual obligations and data protection legislation applicable to its provision of services. Your personal data will only be transferred if appropriate or suitable safeguards are in place. If you are located in the EU you may have additional rights. You can find more information underSection 7below.

We may require you toprovide certain PII in order for you to receive additional information aboutour services and events. KPMG may also ask for your permission for certain usesof your PII, and you can agree to or decline those uses. If you opt-in forparticular services or communications, such as an e-newsletter, you will beable to unsubscribe at any time by following the instructions included in eachcommunication. If you decide to unsubscribe from a service or communication, wewill try to remove your information promptly, although we may requireadditional information before we can process your request.

As described in Cookies section above, if you wish to prevent cookies from tracking you as you navigate our sites, you may be able to do so by changing your browser settings. Note, however, that some portions of the Online Services may not work properly if you elect to refuse cookies.

If you have submitted personal information to KPMG, under most circumstances you have the right to reasonable access to that data to correct any inaccuracies. You can also make a request to update or remove information about you and we will make all reasonable and practical efforts to comply with your request, so long as it is consistent with applicable law and professional standards. To request access to or correction, updating, or removal of your personal information please contact us at:us-

KPMG has and requires its service providers to have security policies and procedures in place to help protect personal information from unauthorized loss, misuse, alteration, or destruction. Despite KPMGs efforts, however, security cannot be guaranteed against all threats. We seek to limit access to your personal information to those who have a need to know. Those individuals who have access to the data are required to maintain the confidentiality of such information. We also make efforts to retain personal information only for so long as the information is needed for our professional, marketing or analytic purposes or to comply with an individuals request, or until that person asks that the information be deleted.

6.EU-U.S. and Swiss-U.S. Privacy Shield Frameworks

KPMG participates in the EU-U.S. and the Swiss-U.S. Privacy Shield Frameworks as set forth by the U.S. Department of Commerce regarding certain personal information received by KPMG in the U.S. from European Union member countries and Switzerland. Please see ourKPMG LLP (U.S.) Privacy Shield Policyfor information about KPMGs data practices regarding personal information it receives from European Union member countries and Switzerland pursuant to the respective Privacy Shield frameworks. To learn more about the Privacy Shield program generally, and to view KPMGs certification, please visit

KPMG provides services, marketing and offerings in the U.S. and does not direct such activities to data subjects that are located in the EU. However, in certain circumstances, such interactions occur. To know more about it, please also note theadditional EU specific notices.

Please be aware that the Online Servicesmay contain links to other sites, including sites maintained by otherKPMG member firms that are not governed by this Privacy Statement but by otherprivacy statements that may differ. KPMG is not responsible for the content orpractices of these sites. We encourage users to review the privacy policy ofeach site visited before disclosing any personal information.

KPMG may modify thisPrivacy Statement from time to time to reflect our current privacy practices.When

we make changes to this statement, we will revise the updateddate at the top of this page. We encourage you to periodically review thisPrivacy Statement to be informed about how KPMG is protecting your information.

KPMG is committed toprotecting the online privacy of your personal information. If you havequestions or comments about our administration of your PII,please contact us atus-. You may also use this address tocommunicate any concerns you may have regarding compliance with our PrivacyStatement.

1KPMG, we, our, and us refers to KPMG LLP (US), the United States member firm of KPMG International, a Swiss cooperative. KPMG International provides no client services.

Find out how KPMGs expertise can help you and your company