KPMG LLP Working to Build a Better You What is Branding U? Branding U is a toolkit KPMG has developed to help you: Understand what employers are looking for in candidates Discover things that make you who you are Develop key messages about your strengths and abilities Create a consistent look and voice and market to employers Let the world know who – and how great! – you are © 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International Cooperative (“KPMG International”), a Swiss entity. 25999NSS 1 Branding U What we’ll cover today Getting Started Reflecting on Your Experience and Skills The Importance of a Strong Résumé Standing out in a Crowd The Campus Interview The Office Visit Closing © 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International Cooperative (“KPMG International”), a Swiss entity. 25999NSS 2 Getting Started Understand What Employers are Looking for in New Employees Globally and community minded students Leaders and team players Strong communication skills and self-confidence Goal-oriented, self-starters Flexibility and adaptability Problem solving and critical thinking abilities Proven academic achievement © 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International Cooperative (“KPMG International”), a Swiss entity. 25999NSS 4 Reflecting on Your Experience and Skills Reflect on Yourself Now that you know what we are looking for, it is time for you to reflect on yourself and know your strengths. Use the Self Assessment Worksheet to help you do a self-analysis and prepare you to sell yourself. Take the time to review your résumé to see if it reflects your strengths and skills for which employers are looking for. © 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International Cooperative (“KPMG International”), a Swiss entity. 25999NSS 6 Self Assessment Self Assessment Worksheet Analyze how your skills and qualities align with those employers are seeking Reflect on how your experiences could help you serve global clients or inspire you to do a global rotation or assignment Examine your leadership roles on campus and what you learned from those experiences Evaluate your own job experience and how skills or traits developed on the job could apply to your work in your chosen industry Self Assessment Worksheet – available at KPMGcampus.com in the Branding U section © 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International Cooperative (“KPMG International”), a Swiss entity. 25999NSS 7 The Importance of a Strong Resume Building a Strong Résumé Résumé Outline Name – your name should stand out from the rest of the résumé. Address and Phone – school and home if different. Include cell phone number if that is the best way to reach you. E-mail address – make certain your e-mail address is appropriate and make sure to check your e-mail DAILY. Objective – be specific! Include position, practice, and city you are interested in working and date you are seeking employment. Education/GPA and Graduation Date – include both overall and major GPA and anticipated graduation date. © 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International Cooperative (“KPMG International”), a Swiss entity. 25999NSS 9 Building a Strong Résumé (continued) Work Experience Include position held, name and location of organization, and dates of employment Describe your work responsibilities with emphasis on specific skills and achievement List in reverse chronological order Activities, Leadership Roles, and Interests List volunteer positions, extracurricular activities, professional organizations, honor societies, and leadership roles Interests are often a good starting point for conversation. They should be included only if there is space on your résumé Honors, Achievements, and Skills Include all honors, achievements, and skills (e.g., foreign language fluency) © 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International Cooperative (“KPMG International”), a Swiss entity. 25999NSS 10 More Résumé Tips Be concise and do not exceed one page Keep it neat, attractive, organized, and easy to read Ensure formatting is consistent throughout the résumé Be honest when stating your best qualities Use action verbs to describe your duties and responsibilities Quantify experiences to show levels of responsibility Be professional and appropriate © 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International Cooperative (“KPMG International”), a Swiss entity. 25999NSS 11 Standing Out in a Crowd Standing Out in a Crowd Looking the part It’s time to make the transition from college student to professional Observe others – what they wear, grooming, etc. What is appropriate business casual attire? What is appropriate business professional attire? Appropriate cut and FIT: make sure not too tight, not too big, not too revealing Conservative blouse or shirt and tie Dress shoes and appropriate socks or neutral hosiery Light makeup and accessories © 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International Cooperative (“KPMG International”), a Swiss entity. 25999NSS 13 Standing Out in a Crowd (continued) Networking and Communicating Effectively Understand what kind of event you are attending Plan what you want to accomplish at the event When you arrive, approach a small group and join the conversation Ask meaningful questions Talk with as many people as possible to gain different perspectives and maximize your time Be sensitive to and avoid topics such as politics and religion Don’t overstay your welcome Get business cards and follow up with an e-mail or written note © 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International Cooperative (“KPMG International”), a Swiss entity. 25999NSS 14 The Campus Interview The Campus Interview Preparing for the interview Do your research: Web, faculty, former interns Review your self assessment Know what is important to YOU and list out to help you evaluate the firms Prepare meaningful questions to be asked in your interview Practice answering common questions and ensure that your strengths come through in your answers Participate in mock interviews to help you polish up your skills Attend information session and receptions to meet firm representatives © 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International Cooperative (“KPMG International”), a Swiss entity. 25999NSS 16 The Campus Interview (continued) Overview of the interview structure Arrive on time and try not to appear rushed Bring your résumé, transcript, and any other paperwork requested Greeters will likely be there to welcome you the minute you arrive Most campus interviews are 30 – 45 minutes (interviewers will have back-to-back interviews all day) Introductions and small talk Interviewer questions (Behavioral – about your experiences or situations you have faced) Closing – information about the position and time for your questions End on a positive note – shake hands and thank interviewer for his or her time © 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International Cooperative (“KPMG International”), a Swiss entity. 25999NSS 17 Sample Interview Questions Practice, practice, practice! Tell me about a challenging situation you've had to deal with in the last year and the ways you dealt with it. Describe a situation where you have thought of a new or creative way of dealing with a problem. Describe a time when you encountered an especially difficult project. What did you do and what was the result? Tell me about your most successful effort in promoting teamwork within a group and how they responded. © 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International Cooperative (“KPMG International”), a Swiss entity. 25999NSS 18 The Campus Interview – Other Tips First impressions count. Pay attention. Listen to your mother...don't fidget. Everything makes an impression. Question the question. If you need to organize your thoughts as you’re speaking, pause; silence works better than stumbling over words. Watch your body language and maintain eye contact. Don't let your attention wander during the interview, and be sure to give concise answers. Don't umm or uhh. Give a firm handshake and smile; it will express confidence and a relaxed manner. If you don't understand a question, ask. It shows you are paying attention. To thine own self…be true. Be positive and upbeat, energetic, and express your interest. © 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International Cooperative (“KPMG International”), a Swiss entity. 25999NSS 19 After the Interview Ask for a business card. If the person interviewing you doesn't offer to give you one, be sure to ask. Write a thank you letter. It is professional to send a letter (or e-mail) of thanks to the person who interviewed you. Reiterate your interest in the position, and reflect on some of the highlights of the interview. Remember to be concise and gracious – and PROMPT. Ask what the next round entails and prepare yourself to meet additional personnel. Continue to research the employer and prepare questions that will help you differentiate between employers. Communicate with the employer as questions and issues arise. © 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International Cooperative (“KPMG International”), a Swiss entity. 25999NSS 20 The Office Visit The Office Visit The Office Visit may be the second or final round Understand the time line for second-round programs and make sure that they do not conflict with existing commitments. As a second-round candidate, the firm has a strong interest in you and wants to make sure that you are a good fit. Be fair to the employer and other candidates and accept a second-round interview only if you are seriously considering the position. Once you commit to an invitation, do not cancel. © 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International Cooperative (“KPMG International”), a Swiss entity. 25999NSS 22 The Office Visit (continued) What to expect Office visits vary from city to city, but usually include: Dinner or networking event An office tour Information sessions (or interviews) with partners or managers Firm overview Local office information and highlights A chance to hear more from the staff © 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International Cooperative (“KPMG International”), a Swiss entity. 25999NSS 23 Building Your Personal Brand What is involved in building your personal brand? Your Etiquette Your Virtual Brand or Image Your Written and Verbal Communication Skills Your Global Brand © 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International Cooperative (“KPMG International”), a Swiss entity. 25999NSS 24 Your Personal Etiquette We’ve all Heard it… “You never get a second chance to make a first impression.” © 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International Cooperative (“KPMG International”), a Swiss entity. 25999NSS 26 Dinner Tips on Following the Lead of the Host Wait to be seated until the host indicates it is time Follow his or her lead when ordering Look for cues as to the budget of the meal – don’t order the most expensive thing Alcohol is permissible after-hours but follow lead of the host Be mindful of your alcohol consumption Follow lead of others before ordering appetizers or dessert Other tips you can observe by watching the host What silverware should be used How something should be eaten When it is time to begin eating or passing communal dishes © 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International Cooperative (“KPMG International”), a Swiss entity. 25999NSS 27 The Art of Dinner Conversation Above all, KNOW YOUR AUDIENCE Avoid touchy subjects and heated debates Remember the purpose of the dinner or meeting and customize your communication accordingly Listen to others as they are talking and try not to interrupt Use common sense in what you decide to include in the conversation Respect others’ viewpoints and give them time to talk Don’t get too personal or casual Avoid over-sharing (TMI) © 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International Cooperative (“KPMG International”), a Swiss entity. 25999NSS 28 Concluding the Meal Try to stay with the pace of the meal Place your fork and knife together on the plate with the tines up and blade in (4 o’clock) when you are finished Never push your plate away or start stacking dishes to help the server Follow host’s lead on whether to order dessert or an after-dinner drink. You don’t want to be the only one doing so at the table. Take the lead from others on who will pay for the meal. In most cases with business dinners, that would be the host. “Doggy bags” are generally not appropriate when you are at a business dinner, especially when someone else is paying for the meal Follow the host’s lead on leaving the table Neatly fold napkin and place to right of plate before you get up Remember to thank the host for the meal and a lovely evening © 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International Cooperative (“KPMG International”), a Swiss entity. 25999NSS 29 Top 10 Dinner Etiquette Tips 1. Follow the lead of the host 2. Turn your cell phone off—no texting, e-mailing, or making calls at the table 3. Know your audience and make appropriate conversation 4. Remember the rule of B&D—your bread plate is on your left and your drink on your right 5. Be mindful of your alcohol consumption 6. Pass things to your right (counterclockwise) 7. Remember what your parents taught you – do not talk with a mouthful or chew with your mouth open 8. Avoid causing distractions at the table – relating to foreign objects on your plate, dropped silverware, dividing up the bill, etc. 9. Keep elbows and personal belongings off the table 10.Be polite to the waitstaff and thank your host © 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International Cooperative (“KPMG International”), a Swiss entity. 25999NSS 30 Your Virtual Brand What is a Virtual Brand? A person’s virtual brand is basically how he or she is portrayed in today’s world of social media It is the image you have built for yourself to be shared with others through social media, such as Facebook, MySpace, Twitter, LinkedIn, blogs, and chat rooms Your virtual brand is also presented in your e-mail communications Knowing your audience is important here, too Watch your tone as it can be easily misconstrued in the virtual realm Be careful with what you put in writing as you never know where it will end up or who will see it © 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International Cooperative (“KPMG International”), a Swiss entity. 25999NSS 32 The Importance of a Strong Virtual Brand You can build quite a reputation for yourself before ever meeting someone in person First impressions are hard to forget or discount, even if it is just virtual Remember that your “friends” today may be clients tomorrow Your social network can be of great benefit professionally if managed appropriately Employers pick up on your virtual brand Some firms and employers are actively looking at information on sites like Facebook as they are evaluating potential candidates Companies are not oblivious to what is posted in cyberspace Any question of a person’s integrity or professionalism can be an issue A potential employer may question your judgment based on your virtual brand and what you choose to share or communicate in cyberspace Employers and recruiters will definitely recognize your personal brand in e-mail communications and correspondence Once you put something out there in cyberspace, it is almost impossible to take it back © 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International Cooperative (“KPMG International”), a Swiss entity. 25999NSS 33 Improving Your Virtual Brand Think before you speak—or in this case, think before you post. Consider the following: Who could potentially see this? What does it say about me? Could it possibly put me in a negative light? Would I want my parents, teachers, or potential employers to see these pictures or comments? Will my language or comments offend anyone? Could this be used against me in any way in the future? Make sure your security and sharing settings are limited so that only those truly meant to receive a message actually receive it When in doubt about something you are about to post or send, opt out. Better to be safe than sorry. © 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International Cooperative (“KPMG International”), a Swiss entity. 25999NSS 34 Enhancing Your Business Writing Skills Take advantage of resources available in college, paying close attention to faculty feedback on writing assignments Seek out upper-level business writing courses Use spell check, but know it isn’t enough Do a thorough self-review Read everything twice before you hit send Review flow, duplicative information, extra words, grammatical errors Take a step back and return to review with fresh eyes Get a second set of eyes to take a look when necessary Review the business writing resource available to you on KPMG’s Branding U © 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International Cooperative (“KPMG International”), a Swiss entity. 25999NSS 35 Enhancing Your Verbal Communication Skills Practice to increase your comfort level and confidence Take advantage of opportunities for additional experience through campus Take public speaking courses Volunteer to present in group projects Get involved in case study competition teams Seek feedback from peers and faculty on your communication style Ask to be videotaped in a class or at career services so you can review your presentation skills Participate in mock interviews on campus Write down key messages ahead of time to help organize the key points you want to deliver Avoid slang, catch phrases, or speech that is too casual for a professional setting Take a deep breath and smile © 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International Cooperative (“KPMG International”), a Swiss entity. 25999NSS 36 Your Global Brand Why Think Globally? If you’re considering a career working for a global employer, building a strong global brand is almost critical to long term success Serving a global client base Understanding the capital markets Navigating and adhering to the regulatory environment Relating to and working with peers from across the globe © 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International Cooperative (“KPMG International”), a Swiss entity. 25999NSS 38 Enhancing Your Global Brand If given the chance, immerse yourself in another culture Living, training, or working in another country can be a tremendous life experience for any professional Provides awareness of our rapidly changing world Develops an appreciation for different cultures and different ways to successfully conduct business Builds a global network Provides growth as individuals and as professionals grow as individuals and as professionals Develop new skills © 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International Cooperative (“KPMG International”), a Swiss entity. 25999NSS 39 Invest in Your Global Brand Now Use the classroom Take international business or culture classes Utilize a required research project to study a global business or foreign policy Learn a language or dive deeper into a language you may have studied in high school Try to assemble an “international” team when working on group projects Consider a formal study abroad program through your campus Travel abroad during school breaks on your own or as part of a university sponsored educational or volunteer trip Seek membership in an international or multicultural club Host an exchange student, or serve as a peer mentor or advisor for an international student Keep up with current events to develop your global awareness Explore KPMG’s global opportunities section of the campus Web site © 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International Cooperative (“KPMG International”), a Swiss entity. 25999NSS 40 Closing Final Thoughts Building your personal brand is within your control and it can greatly attribute to your success Be mindful of your etiquette and the image you portray. Focus on your communication skills. Don’t forget the importance of your virtual brand. It’s a global world we are living in, so get your passport ready! © 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International Cooperative (“KPMG International”), a Swiss entity. 25999NSS 42 Explore Our Branding U Toolkit Check out our Branding U toolkit at KPMGcampus.com for more information on: Getting Started Standing out in a Crowd The Successful Interview The Office Visit Self Assessment Worksheet Résumé Tips © 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International Cooperative (“KPMG International”), a Swiss entity. 25999NSS 43 To Learn More about KPMG Read about us in KPMG GO Polish up your brand at www.kpmg-go.com/BrandingU Learn about what we do at www.kpmg-go.com/MyLife Follow us on Twitter at www.twitter.com/KPMGCampusUS Watch us on YouTube at www.youtube.com/KPMGGO Learn more about KPMG at www.kpmgcampus.com © 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International Cooperative (“KPMG International”), a Swiss entity. 25999NSS 44 Contact Details Blane Ruschak Executive Director of Campus Recruiting KPMG LLP blaneruschak@kpmg.com The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. © 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International Cooperative (“KPMG International”), a Swiss entity. 25999NSS 45