KPMG International Cooperative is a multinational professional services network, one of the Big Four accounting organizations. Seated in Amstelveen, the Netherlands, KPMG is a network of firms in 147 countries, with over 219,000 employees and has three lines of services: financial audit and advisory, its tax and advisory services are further divided into various service groups. The name "KPMG" stands for "Klynveld Peat Marwick Goerdeler", it was chosen when KMG merged with Peat Marwick in 1987. The organization's history has spanned three centuries. In 1818 John Moxham opened a company in Bristol. James Grace and James Grace Jr. bought John Moxham & Co. and renamed it James Grace & Son in 1857. In 1861 Henry Grace joined the company was renamed James & Henry Grace. William Barclay Peat joined Robert Fletcher & Co. in London in 1870 at the age of 17 and became head of the firm in 1891, renamed William Barclay Peat & Co. by then. In 1877 Thomson McLintock founded Thomson Co in Glasgow. In 1897 Marwick Mitchell & Co. was founded by Roger Mitchell in New York City.
In 1899 Ferdinand William LaFrentz founded the American Audit Co. in New York. In 1923 The American Audit Company was renamed FW Co.. In about 1913, Frank Wilber Main founded Co. in Pittsburgh. In March 1917 Piet Klijnveld and Jaap Kraayenhof opened an accounting firm called Klynveld Kraayenhof & Co. in Amsterdam. In 1925 William Barclay Peat & Co. and Marwick Mitchell & Co. merged to form Peat Marwick Mitchell. In 1963 Main LaFrentz & Co was formed by the merger of FW LaFrentz & Co.. In 1969 Thomson McLintock and Main LaFrentz merged forming McLintock Main LaFrentz International and McLintock Main LaFrentz International absorbed the general practice of Grace, Ryland & Co. In 1979 Klynveld Kraayenhof & Co. McLintock Main LaFrentz and Deutsche Treuhandgesellschaft formed KMG as a grouping of independent national practices to create a strong European-based international firm. Deutsche Treuhandgesellschaft CEO Reinhard Goerdeler became the first CEO of KMG. In the United States, Main Lafrentz & Co. merged with Hurdman and Cranstoun to form Main Hurdman & Cranstoun.
In 1987 KMG and Peat Marwick joined forces in the first mega-merger of large accounting firms and formed a firm called KPMG in the United States, most of the rest of the world, Peat Marwick McLintock in the United Kingdom. In the Netherlands, as a consequence of the merger between PMI and KMG in 1988, PMI tax advisors joined Meijburg & Co.. Today, the Netherlands is the only country with two members of KPMG International: KPMG Audit and Meijburg & Co. In 1991 the firm was renamed KPMG Peat Marwick, in 1999 the name was reduced again to KPMG. In October 1997, KPMG and Ernst & Young announced. However, while the merger to form PricewaterhouseCoopers was granted regulatory approval, the KPMG/Ernst & Young tie-up was abandoned. In 2001 KPMG divested its U. S. consulting firm through an initial public offering of KPMG Consulting Inc, now called BearingPoint, Inc. In early 2009, BearingPoint filed for Chapter 11 bankruptcy protection; the UK and Dutch consulting arms were sold to Atos Origin in 2002.
In 2003 KPMG divested itself of its legal arm, Klegal and KPMG LLP sold its Dispute Advisory Services to FTI Consulting. KPMG's member firms in the United Kingdom, Germany and Liechtenstein merged to form KPMG Europe LLP in October 2007; these member firms were followed by Spain, the Netherlands, Luxembourg, CIS, Turkey and Saudi Arabia. They appointed John Griffith-Jones and Ralf Nonnenmacher; each national KPMG firm is an independent legal entity and is a member of KPMG International Cooperative, a Swiss entity registered in the Swiss Canton of Zug. KPMG International changed its legal structure from a Swiss Verein to a co-operative under Swiss law in 2003; this structure in which the Cooperative provides support services only to the member firms is similar to other professional services networks. The member firms provide the services to client; the purpose is to limit the liability of each independent member. Bill Thomas is KPMG's Global Chairman, he was Senior Partner and CEO of KPMG LLP, the KPMG member firm in Canada.
Some KPMG member firms are registered as multidisciplinary entities which provide legal services in certain jurisdictions. In India, regulations do not permit foreign auditing firms to operate. Hence KPMG carries out audits in India under the name of an auditing firm that it bought. BSR & Co was an auditing firm founded by B. S. Raut in Mumbai. In 1992, after India was forced to liberalise as one of the conditions of the World Bank and IMF bail out, KPMG was granted a license to operate in India as an investment bank, it subsequently conducts audits in India under the name of this firm. KPMG is organised into the following three service lines: Audit Advisory Tax Tax arrangements relating to tax avoidance and multinational corporations and Luxembourg which were negotiated by KPMG became public in 2014 in the so-called Luxembourg Leaks. KPMG was the preferred employer among the Big Four accounting firms according to CollegeGrad.com. It was ranked No. 4 on the lis
To hallow is "to make holy or sacred, to sanctify or consecrate, to venerate". The adjective form hallowed, as used in The Lord's Prayer, means holy, sacred, or revered; the noun form hallow, as used in Hallowtide, is a synonym of the word saint. The noun is from the Old English adjective hālig, nominalised as se hālga "the holy man"; the Gothic word for "holy" is either weihaba, weihs. "To hold as holy" or "to become holy" is weihnan, "to make holy, to sanctify" is weihan. Holiness or sanctification is weihiþa. Old English, like Gothic, had a second term of similar meaning, wēoh "holy", with a substantive wīh or wīg, Old High German wīh or wīhi; the Nordendorf fibula has wigiþonar, interpreted as wīgi-þonar "holy Donar" or "sacred to Donar". Old Norse vé is a type of shrine; the weihs group is cognate to Latin victima, an animal dedicated to the gods and destined to be sacrificed. Hallow, as a noun, is a synonym of the word saint. In modern English usage, the noun "hallow" appears in the compound Hallowtide, a liturgical season which includes the days of Halloween and Hallowmas.
Halloween is a shortened form of "All Hallow Even," meaning "All Hallows' Eve" or "All Saints' Eve." Hallowmas, the day after Halloween, is shortened from "Hallows' Mass," and is known as "All Hallows' Day" or "All Saints' Day." Harry Potter and the Deathly Hallows Hörgr Numen Numinous The Thirteen Hallows
The Case Study House #28, at 91 Inverness Rd. Thousand Oaks, California, is the only Case Study House in Ventura County. Built during 1965-66, it was listed on the National Register along with several other Case Study Houses in Los Angeles County on July 24, 2013, as part of the "Case Study House Program NPS"; this one-story flat-roofed house, designed by architects Conrad Buff and Donald Hensman of the firm Buff and Hensman, was the last family home built in the program and one of the largest at 4,500 square feet. The architects designed the house with classic concept in modern architecture of merging interior and exterior spaces through glass expanses and seamless materials. Face brick was incorporated into the house since it is located on a knoll overlooking a development where this was the unifying material. Previous houses in the program consisted of glass and exposed steel, but the Janss Development Corporation and Pacific Clay Products wanted to demonstrate the advantages of the alternative material.
Decorative iron gates at the entrance frame the center courtyard. Along with the brick face, the house has more than 4,000 square feet of glass windows that are shaded by overhangs; the owners described how they considered installing double paned glass but found it would not fit into the steel frame. Solar panels have been put on the roof along with replacing the asphalt and gravel material, popular at the time the house was constructed, with white foam; when the current owners purchased the house in 1987, the previous owners had shared media coverage about the house with them. In 2013, the owner said to the local press, "I fell in love with the house. I saw it as a work of art." National Register of Historic Places listings in Ventura County, California Arts & Architecture case study house program