KPMG LLP is the US firm of the KPMG global organization of independent professional services firms providing Audit, Tax and Advisory services. The KPMG global organization operates in 138 countries and territories and has more than 276,000 partners and employees working in member firms around the world. Each KPMG firm is a legally distinct and separate entity and describes itself as such. For more detail about our structure, please visit home.kpmg/governance.