KPMG is a global network of professional firms providing Audit, Tax and Advisory services. We have 197,263 outstanding professionals working together to deliver value in 154 countries and territories. With a worldwide presence, KPMG continues to build on our successes thanks to clear vision, defined values and, above all, our people. Our industry focus helps KPMG firmsÕ professionals develop a rich understanding of clients'_ businesses and the insight, skills and resources required to address industry-specific issues and opportunities. The independent member firms of the KPMG network are affiliated with KPMG International Cooperative (ÒKPMG InternationalÓ), a Swiss entity. Each KPMG firm is a legally distinct and separate entity and describes itself as such.