Each national KPMG firm is an independent legal entity and is a member of KPMG International Cooperative, a Swiss entity registered in the Swiss Canton of Zug. KPMG International changed its legal structure from a Swiss Verein to a co-operative under Swiss law in 2003.
This structure in which the Cooperative provides support services only to the member firms is similar to other professional services networks. The member firms provide the services to client. The purpose is to limit the liability of each independent member.
Michael Andrew, previously Chairman of KPMG in Australia,assumed the Global Chairmanship in September 2011 and is based in Hong Kong.This is the first time a Big Four accounting organisation has had its globalleader based in Asia Pacific. On February 27, 2014 it was announcedthat Michael Andrew was retiring as Chairman due to illness and that he would be succeeded by John B.Veihmeyer,[22]a role he willperform alongside continuing as Chairman and Chief Executive Officer of KPMG’sU.S. firm. Veihmeyer is based in New York City.
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