Introduction:

Globally renowned for its professionalism and integrity, KPMG is a world class auditing firm, which is also one of the top four accounting firms. Nonetheless, there are a number of issues with the firm’s decision to accept an engagement to conduct a special audit of a supposedly contentious contract between SML and the Ghana Revenue Authority (GRA). Some of the criticisms have come from IMANI-Ghana, ACEP, and the Fourth Estate (supported by MFWA).