Ethics and Independence

Ethics and Independence

When it comes to audit, we acknowledge the great responsibility we have not only toward our clients, but also toward the wider public interest.

When it comes to audit, we acknowledge the great responsibility we have.

Ethics

At KPMG, we have a great deal to be proud of; we also have a lot to live up to. It begins with an unwavering commitment to quality and integrity. This commitment is fundamental to meeting our responsibilities to our people, clients, communities, and the capital markets. We continually strive to raise our expectations of ourselves to match the high standards set by our Code of Conduct.

Independence

When it comes to audit, we acknowledge the great responsibility we have not only toward our clients, but also toward the wider public interest. Reliable financial information is essential for the smooth running of the capital markets and the economy at large. The assurance we provide as auditors plays a vital role in building confidence. Maintaining our independence is fundamental to the quality of all our assurance services.

The Swiss firm and KPMG professionals are required to comply with independence standards that meet or exceed those set out in the IESBA Code of Ethics, together with those of other applicable regulatory bodies (which may include those of a foreign jurisdiction where those requirements apply extraterritorially). These standards are supplemented by other policies and procedures to ensure compliance with Swiss law, and the rules and guidelines issued by EXPERTsuisse, the FAOA and FINMA.

Feedback and complaints

We acknowledge the great responsibility we have as auditors and consultants.

 
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Transparency Report

The Transparency Report reflects our efforts to ensure the highest quality.

 
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Code of Conduct

The Code of Conduct sets out the ethical standards by which KPMG employees abide.

 
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