KPMG is moving 20 partners and 800 staff from advisory to audit in preparation for any possible forced break-up, according to a report in the Financial Times.
It says any consultant who spends more than 10% of their time advising auditors will now sit within the audit department.
Rather waiting for the inevitable, KPMG wants to create a model, which gives the audit practice greater independence from the rest of the business, while ensuring the firm still has access to the experts it needs.
The majority of staff who will be moved into audit currently work in the firm’s technology advisory and development units. Some tax advisers are also expected to make the transfer.