KPMG is one of the largest companies in the world. He is also one of the “big four auditors”. The Big Four Auditors are the four largest international firms offering auditing, tax, consulting and anything to do with legal services. KPMG was founded in 1987 and is headquartered in Amstelveen, the Netherlands. They focus on three service lines: audit, tax and consulting. Collectively they employ more than 155,000 people worldwide. They branch into around 155 countries around the world. As stated previously, KPMG is one of the best firms in the world, or one of the “four brothers”. The four brothers include KPMG, Ernst and Young, Deloitte and Price Waterhouse Cooper. KPMG is actually the smallest of the four. Originally there were eight brothers, then fewer due to the merger of some companies. Furthermore, one of the eight's companies was involved in a scandal which resulted in its dissolution. Today there are only four and they are at the top of the competition. To understand what KPMG does you need to understand the term “accounting services”. Accounting services are mainly divided into three sectors: auditing, taxation and consultancy. KPMG basically works with all these departments. An audit is primarily a check of financial records. It is to show proof or documentation of business activities. The “auditor” then reviews these documents and recorded events to make judgments and express opinions on how to improve the effectiveness of risk control and management. All public companies, by law, must undergo checks. It is essential to check whether the capital invested in businesses is made legally. In their audit service, they offer professional and excellent quality reports. Their specialists are basic… middle of paper… from companies of different sizes. KPMG in the United States focuses on large companies rather than small to medium-sized ones. Since there is a market for large companies, they always need one of the four big brothers. Now the many service companies available are serving smaller companies. KPMG focuses on larger companies unlike their branch in Dubai. Mainly because there is no such large market in the Middle East as the United States. In conclusion, differences in practices are important due to different markets and culture. While they may be the smallest of the four, they are the largest in the Middle East. Dubai and the rest of the Gulf are booming and markets are getting bigger every day. I personally think that in the future they will attract large companies and will already have many customers from SMEs, which will keep them on top.