This section includes surveys related to audit committee trends and concerns
as well as other governance trends. The Hong Kong Audit Committee Update
will conduct periodic surveys and publish their results afterwards.
KPMG International is a Swiss cooperative of which all KPMG firms are members. KPMG International provides no professional services to clients. Each member firm is a
separate and independent legal entity and each describes itself as such
(e.g., KPMG, a Hong Kong partnership, is a member of KPMG International.)