KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no professional services to clients. Each member firm is a separate and independent legal entity and each describes itself as such (e.g., "KPMG LLP, a U.S. limited liability partnership, is a member firm of KPMG International) or (e.g. KPMG LLP, the United States member of KPMG International" or "KPMG LLP, the U.S. member firm of KPMG International.")