Legal Constitution
We are 乐鱼（Leyu）体育官网 in the UK. We are the UK member of the international network of 乐鱼（Leyu）体育官网 firms described in our Transparency Report.听
We provide services to our clients primarily through two corporate vehicles, which are 乐鱼（Leyu）体育官网 LLP, a limited liability partnership incorporated in England with registration number OC301540, and 乐鱼（Leyu）体育官网 Audit Plc, a company incorporated in England with registration number 3110745.听
The registered office of these vehicles is 15 Canada Square, London, E14 5GL.
Sometimes we use other corporate vehicles to provide services. Details can always be found on the engagement letter that is issued by us or, if a different form of contract is used, in that contract.
How to contact us
We can be contacted rapidly using the 鈥�Contact鈥� link on this website, by telephoning our registered office on +44 (0)20 7311 1000, or by e-mailing any of our people at firstname.surname@kpmg.co.uk.
Professional registration and regulation
We are members of a chartered accountants鈥� professional body, ICAEW (the Institute of Chartered Accountants in England and Wales), of Chartered Accountants鈥� Hall, Moorgate Place, London EC2R 6EA. 聽ICAEW鈥檚 Code of Ethics applies to all our activities.
Details about our audit registrations can be viewed on the聽聽for the UK, maintained by ICAEW, under reference numbers C009188307 and C008639681. In relation to Ireland, on the Irish Company Registration Office鈥檚聽聽under reference numbers EWC009188307 and EWC008639681. In addition, our statutory audit work is subject to the Audit Regulations and Guidance issued by ICAEW, International Standards on Auditing (UK and Ireland) and the Auditing Practices Board鈥檚 Ethical Standards promulgated by the Financial Reporting Council of Aldwych House, 71-91 Aldwych, London WC2B 4HN.
乐鱼（Leyu）体育官网 LLP is authorised and regulated by the Financial Conduct Authority of 25 The North Colonnade, Canary Wharf, London E14 5HS in respect of designated investment business. Details of its authorisation can be found on the FCA鈥檚聽聽under firm reference number 210513. Our designated investment business work is subject to the Financial Conduct Authority鈥檚 handbook.听
Our partners and staff who take on insolvency appointments are personally licensed as insolvency practitioners in the UK. Details of their licences and their authorising body may be found on the Insolvency Service鈥檚聽. Our insolvency work is subject to the Insolvency Regulations & Guidance Notes and the Statements of Insolvency Practice, and the Code of Ethics of the individual鈥檚 relevant authorising body.
Our partners and staff who provide actuarial services or who take on actuarial appointments are members of the Institute & Faculty of Actuaries of Staple Inn Hall 1-3 Gray鈥檚 Inn Road, London WC1V 7QJ. Our actuarial partners and staff are subject to the Actuaries鈥� Code and Actuarial Profession Standards set by the Institute & Faculty of Actuaries. Their work is also subject to Technical Actuarial Standards issued by the Financial Reporting Council.听
乐鱼（Leyu）体育官网 LLP is a multi-disciplinary practice authorised and regulated by the Solicitors Regulation Authority (SRA) under registration number 615423. 聽Information on the regulations of the SRA and the SRA鈥檚 Code of Conduct can be found at www.sra.org.uk. Where we deliver services to a client which are regulated by the SRA, we will inform that client in writing identifying the specific services which are subject to regulation by the SRA and the implications of such regulation. 聽A multi-disciplinary practice is a body licensed by the SRA under Part 5 of the Legal Services Act 2007 which provides a range of different services, only some of which are regulated by the SRA. The SRA鈥檚 policy in respect of multi-disciplinary practices can be found by聽.听
VAT registration
We are registered for VAT and our registration number is GB 791 788859.
Professional liability insurance
We are required to hold professional liability insurance. Our professional indemnity insurers are Queen Street Mutual Company PCC Limited and others, and can be contacted via Aon Risk Solutions, 8 Devonshire Square, London EC2M 4PL. The territorial coverage is worldwide.
Involvement of overseas resources
We are continually looking for efficiencies in our delivery. Many of our routine administrative and secretarial tasks are performed by dedicated 乐鱼（Leyu）体育官网 specialists operating outside of the UK. These 乐鱼（Leyu）体育官网 specialists provide a cost effective support service that helps us to respond to our clients鈥� requirements efficiently.
Feedback is welcomed
We aspire to embed in our culture the attributes that we feel distinguish our brand and contribute to the difference that our clients experience when we are engaged to provide services.听We invite clients to provide feedback on our performance so that we can measure to what extent we meet our goals.
Diversity and disability
We aspire also to be diversity and disability friendly, which means that we strive to avoid all forms of discrimination or bias and to accommodate any of our clients or our people or suppliers who have difficulties accessing our buildings, our content or our services. We take pre-emptive measures and encourage anyone experiencing access difficulties to contact us for support.听
Modern Slavery Act 2015
The Modern Slavery Act 2015 introduced changes in UK law focused on increasing transparency in supply chains. Organisations like 乐鱼（Leyu）体育官网 LLP are required to produce a "slavery and human trafficking statement" each financial year. This is a statement of the steps taken by the organisation to seek to ensure that modern slavery is not taking place in the organisation's business or supply chains. You may access our statement here:
Modern slavery statement 2024聽(PDF 1.9 MB)
Modern slavery statement 2023聽(PDF 873 KB)
Modern slavery statement 2022聽(PDF 5.4 MB)
Modern slavery statement 2021聽(PDF 2.15 MB)
Modern slavery statement 2020聽(PDF 2.6 MB)
Modern slavery statement 2019聽(PDF 456 KB)
Modern slavery statement 2018聽(PDF 3.19 MB)
Modern slavery statement 2017聽(PDF 738 KB)
Modern slavery statement 2016聽(PDF 94 KB)
Tax Strategy
乐鱼（Leyu）体育官网 in the UK is committed to full compliance with all statutory obligations and full disclosure to tax authorities. The firm鈥檚 tax affairs are managed in a way which takes into account the firm鈥檚 wider corporate reputation in line with 乐鱼（Leyu）体育官网 in the UK鈥檚 overall high standards of governance. In accordance with paragraphs 19 and 25 of Schedule 19 to the Finance Act 2016, our Tax Strategy is published聽here.
Political Engagement
As a leading professional services firm, policy makers and politicians are important stakeholders for us and we believe the knowledge and insights we obtain through our work with thousands of clients can provide valuable insight for policymaking. Whilst we are willing and active participants in public policy debates through a number of engagement activities and relationships in the UK and beyond, we seek to maintain a position of political neutrality.
As a regulated business, changes to legislation and regulation can have a significant effect on our business. Understanding our regulatory environment, as well as being able to input on discussions on any changes to that regulatory environment are important for us. Read more about our approach here:
Our approach to transparent political engagement in the UK聽(PDF 132 KB)