KPMG LLP (US)

AI features

As the vendor or firm describes them. Notes in small print record what the sources leave open.

1. Close agents (accruals, reconciliations, anomalies)

   Continuously monitor transactions, flag accounting exceptions and prepare draft entries; route work across ERP systems.

   Kind

   Agents and automated actions

   Suggests or acts

   Suggests and acts

   Who controls it

   Not stated

   Availability

   Not stated

   Control: Not stated.

   1 sourceSourceTake command of the financial close (article with close command center walkthrough offer)

2. Close command center

   Centralized dashboard with persona-driven visibility into close status, risk metrics and variance insights.

   Kind

   Agents and automated actions

   Suggests or acts

   Suggests

   Who controls it

   Not stated

   Availability

   Not stated

   Control: Not stated.

   1 sourceSourceTake command of the financial close (article with close command center walkthrough offer)

Unclear or conflicting statements

Where the sources are unclear or disagree, both statements are shown with their links.

Questions to ask

For this offering

• If KPMG audits our financial statements, has our audit committee pre-approved this service, and how does KPMG assess it against the SEC non-audit service categories (bookkeeping, financial information systems design and implementation, internal audit outsourcing, management functions) and, for ICFR-related work, PCAOB Rule 3525? Ask our audit committee and counsel to confirm.
• Which reconciliations and accruals would post without human validation, and how is that reconciled with the stated mandatory human-in-the-loop design?
• Is the command center software we license, a KPMG-hosted service, or tooling used within an engagement?
• What do the 200+ connectors read and write in our ERPs, and under whose credentials?
• What evidence of agent decisions is retained for our close file and our auditor?

From the diligence question set

1. DQ-31 Who, by name and role, will design, build, test and run the AI in our finance process, and what AI has each of those people personally put into production?
2. DQ-32 How does your firm decide that someone is qualified to build or govern AI for financial reporting, and who outside the delivery team reviews model risk before anything goes live?
3. DQ-33 When the engagement ends, what will we own and be able to run ourselves, and what will work only with your firm? On what terms are your accelerators licensed afterward, and what does it cost to leave a run service?
4. DQ-35 Do you receive fees, rebates, resale margins or other incentives from the software you are recommending, and do you, or will you, audit our financial statements?

Build questions for this vendor

AI features

As the vendor or firm describes them. Notes in small print record what the sources leave open.

1. Close task execution

   Users issue natural-language instructions to initiate and execute month-end close activities in Workday; the agent follows a month-end checklist.

   Kind

   Agents and automated actions

   Suggests or acts

   Acts

   Who controls it

   Not stated

   Availability

   Not stated

   Control: Not stated; user-instructed.

   1 sourceSourceKPMG Debuts AI Digital Assistant to Enhance Month-End Financial Close, Built with Workday and Google Cloud's Gemini Enterprise (press release, April 22, 2026)

2. First-pass analysis and anomaly flags

   Interprets results such as trial balances, spots trends and flags anomalies for investigation, with human review and signoff.

   Kind

   Agents and automated actions

   Suggests or acts

   Suggests

   Who controls it

   Not stated

   Availability

   Not stated

   Control: Not stated; human review and signoff kept in the loop.

   1 sourceSourceKPMG Debuts AI Digital Assistant to Enhance Month-End Financial Close, Built with Workday and Google Cloud's Gemini Enterprise (press release, April 22, 2026)

Questions to ask

For this offering

• If KPMG audits our financial statements, has our audit committee pre-approved this service, and how does KPMG assess it against the SEC non-audit service categories (bookkeeping, financial information systems design and implementation, internal audit outsourcing, management functions) and, for ICFR-related work, PCAOB Rule 3525? Ask our audit committee and counsel to confirm.
• What can the agent do in Workday under a user's instruction (post, adjust, reconcile), and which actions require a second approver?
• Is the Companion licensed as software, delivered by KPMG in an engagement, or both, and is it generally available?
• Where does Gemini Enterprise process our Workday data, and what retention and training terms apply across KPMG, Google and Workday?
• What log of agent actions and checklist steps is kept for our close evidence and our auditor?

From the diligence question set

1. DQ-31 Who, by name and role, will design, build, test and run the AI in our finance process, and what AI has each of those people personally put into production?
2. DQ-32 How does your firm decide that someone is qualified to build or govern AI for financial reporting, and who outside the delivery team reviews model risk before anything goes live?
3. DQ-33 When the engagement ends, what will we own and be able to run ourselves, and what will work only with your firm? On what terms are your accelerators licensed afterward, and what does it cost to leave a run service?
4. DQ-35 Do you receive fees, rebates, resale margins or other incentives from the software you are recommending, and do you, or will you, audit our financial statements?

Build questions for this vendor

AI features

As the vendor or firm describes them. Notes in small print record what the sources leave open.

1. Autonomous AI agents in the close

   AI agents that can perform tasks autonomously under strict governance and controls, as part of autonomous accounting.

   Kind

   Agents and automated actions

   Suggests or acts

   Acts

   Who controls it

   Professional services firm

   Availability

   Not stated

   Control: Operated by KPMG in the service.

   1 sourceSourceAI-enabled financial close: KPMG Intelligent Close delivered through Finance as a Service

Questions to ask

For this offering

• If KPMG audits our financial statements, has our audit committee pre-approved this service, and how does KPMG assess it against the SEC non-audit service categories (bookkeeping, financial information systems design and implementation, internal audit outsourcing, management functions) and, for ICFR-related work, PCAOB Rule 3525? Ask our audit committee and counsel to confirm.
• Which close tasks would KPMG agents perform autonomously, and where do our own approvals sit?
• Under build-operate-transfer, what agents, configurations and documentation transfer to us, and when?
• Which technology is KPMG-provided, who licenses it, and what happens to it at exit?
• What SOC reporting covers the service and its agents?

From the diligence question set

1. DQ-31 Who, by name and role, will design, build, test and run the AI in our finance process, and what AI has each of those people personally put into production?
2. DQ-32 How does your firm decide that someone is qualified to build or govern AI for financial reporting, and who outside the delivery team reviews model risk before anything goes live?
3. DQ-33 When the engagement ends, what will we own and be able to run ourselves, and what will work only with your firm? On what terms are your accelerators licensed afterward, and what does it cost to leave a run service?
4. DQ-34 What will this cost in years two to five, including run fees, platform licenses, AI usage fees and change requests, and how does that compare with the savings case once the internal oversight roles we keep are counted?
5. DQ-35 Do you receive fees, rebates, resale margins or other incentives from the software you are recommending, and do you, or will you, audit our financial statements?
6. DQ-36 What results from clients like us can you show that someone other than your firm has verified, and by what method?

Build questions for this vendor