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Peat, Marwick, Mitchell & Company : ウィキペディア英語版
KPMG

KPMG is a professional service company, being one of the Big Four auditors, along with Deloitte, EY and PwC. Its global headquarters is located in Amsterdam, the Netherlands.〔
KPMG employs 162,000 people〔 and has three lines of services: audit, tax, and advisory. Its tax and advisory services are further divided into various service groups.
The name "KPMG" was chosen when KMG (Klynveld Main Goerdeler) merged with Peat Marwick.
== History ==
=== Early years and mergers ===

The firm's history dates back to 1870 when William Barclay Peat joined an accounting firm in London and took it over, as William Barclay Peat & Co., in 1891.〔(【引用サイトリンク】title=KPMG – History )〕 In 1877 accountancy firm Thomson McLintock opened an office in Glasgow.〔
Meanwhile, in 1917 Piet Klijnveld opened his accounting firm in Amsterdam. Later he merged with Kraayenhof to form Klynveld Kraayenhof & Co.
In 1925 William Barclay Peat & Co. and Marwick Mitchell & Co. (a firm founded by James Marwick and Roger Mitchell in New York), merged to form Peat Marwick Mitchell & Company (later known simply as Peat Marwick).〔(Family tree: Peat Marwick McLintock ) ICEAW〕
In 1979 Klynveld Kraayenhof & Co. (Netherlands), McLintock Main Lafrentz (United Kingdom / United States) and Deutsche Treuhandgesellschaft (Germany) formed KMG (Klynveld Main Goerdeler) as a grouping of independent national practices to create a strong European-based international firm.〔 Then 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 US, and most of the rest of the world, and Peat Marwick McLintock in the UK.〔
In 1990 the two firms settled on the common name of KPMG Peat Marwick McLintock but in 1991 the firm was renamed KPMG Peat Marwick, and in 1999 the name was reduced again to KPMG.〔Note: KPMG derived from predecessor company founders: Piet Klijnveld, William Barclay Peat, James Marwick, and Reinhard Goerdeler.〕
In October 1997, KPMG and Ernst & Young announced that they were to merge. However, while the merger to form PricewaterhouseCoopers was granted regulatory approval, the KPMG/Ernst & Young tie-up was later abandoned.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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