Question: KPMG UK failed to detect or prevent extensive, improper answer sharing on tests for mandatory internal training courses. From 2018 until March 2021, hundreds of

KPMG UK failed to detect or prevent extensive, improper answer sharing on tests for mandatory internal training courses. From 2018 until March 2021, hundreds of individuals from KPMG UK and KPMG Resource Centre Private Limited, an India-based entity that provides support for KPMG UK's issuer audit work, engaged in improper answer sharing. The improper answer sharing occurred in connection with tests for training courses covering topics that included auditing, accounting, and professional independence. All of the professionals implicated in the answer sharing performed work for KPMG UK's Assurance practice.


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The improper answer sharing within KPMG UK and KPMG Resource Centre Private Limited violated several rules and ethical standards related to profession... View full answer

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