Businesses all over the world count on KPMG for accounting. KPMG is the smallest, yet one of the most geographically diverse of accounting's Big Four firms, which also include Deloitte Touche Tohmatsu, Ernst & Young, and PricewaterhouseCoopers. KPMG, a cooperative that operates as an umbrella organization for its global network of member firms, has organized its structure into three operating regions: the Americas (which includes KPMG L.L.P.); Australia and Asia/Pacific; and Europe, the Middle East, South Asia, and Africa. Member firms' offerings include audit, tax, and advisory services. KPMG focuses on clients in such industries as financial services, consumer products, and government.