KPMG $7.7m exam cheating fine raises questions about audit culture

OPINION: Cheating by thousands of staff over six years invites examination of underlying culture.

The PCAOB has found that KPMG staff in Colombia, India and the UK shared answers to mandatory internal training courses. At KPMG Resource Centre Private Limited, an Indian operation which supports UK audit work, and at KPMG UK the cheating involved hundreds of staff members and took place between 2018 and 2021.

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