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KPMG International is a global network of professional service firms that specializes in audit, tax and advisory solutions. Established in 1987, the network specializes in attestation and prospective reporting services. It also provides a range of tax-related solutions that includes mergers and acquisitions and global outsourcing and transfer pricing. KPMG International additionally offers services for issues related to supply chain and risk management and consumer trends. The network s clients include governments, businesses and nonprofit organizations, as well as the public sector. In addition, it serves the automotive, finance, construction, retail, real estate, health care and consumer products industries. The network operates the Global Energy Institute, which provides information related to the energy industry. KPMG International is comprised of more than 135,000 members, as well as maintains operations in over 140 countries.

Ernst & Young is one of the world s leaders in professional services. It provides a range of services, including accounting and auditing, tax reporting and operations, tax advisory, business risk services, technology and security risk services, transaction advisory and human capital services. It also offers services in insurance, asset management, technology, communications and entertainment, energy, chemicals and utilities, pharmaceutical, biotech and medical devices firms and health care providers. Globally, Ernst & Young focuses on major industry groups, such as financial services, technology, communications and entertainment, energy, chemicals and utilities, industrial products, retailing and consumer products, health sciences and real estate, hospitality and construction. Ernst & Young maintains a location in Des Moines, Iowa.