Do I have immediate access to KPMGs Accounting Research Online upon registering for a trial or purchasing a subscription?
No. Prior to us providing a trial or subscription to KPMG’s Accounting Research Online, KPMG’s policies require us to determine if independence is required with respect to the subscriber or potential subscriber and, if so, satisfy ourselves that the trial or subscription to KPMG’s Accounting Research Online does not impair independence with respect to a KPMG audit client. Prior to accepting any trial or subscription, for any entity, we must determine whether the prospective trial or subscription is for a KPMG SEC audit client. A KPMG “SEC audit client” includes situations in which 1) any KPMG firm audits the SEC registrant or 2) any KPMG firm audits an affiliate of an SEC registrant, even though a KPMG firm does not audit the SEC registrant. Once conclusive documentation has been obtained whether the prospective trial or subscription is for a KPMG SEC audit client: • Any trial or subscription for a KPMG SEC audit client or an affiliate of a KPMG SEC audit client must be pre-approved by
