Kpmg Placement Papers 2026
Last Updated: March 2026
KPMG Placement Papers 2026 - Complete Preparation Guide
Company Overview
KPMG (Klynveld Peat Marwick Goerdeler) is one of the Big Four accounting organizations, along with Deloitte, EY, and PwC. Established in 1987 through mergers, KPMG provides audit, tax, and advisory services to corporations, governments, and public sector agencies. With operations in 145 countries and over 265,000 employees worldwide, KPMG is a leading provider of professional services globally.
Eligibility Criteria 2026
| Criteria | Requirements |
|---|---|
| Degree | B.Com/BBA/BBM/BAF/BMS/B.Tech/B.E./BCA/MCA (All streams eligible) |
| Academic Percentage | 60% or CGPA 6.0+ throughout |
| Backlogs | No active backlogs |
| Year of Passing | 2024, 2025, 2026 |
| Experience | Freshers (0-1 years) |
CTC Package for Freshers 2026
| Component | Amount (INR) |
|---|---|
| Base Salary | ₹6-8 LPA |
| Joining Bonus | ₹50,000-1 Lakh |
| Performance Bonus | ₹1-2 LPA |
| Benefits | ₹1-1.5 Lakhs |
| Total CTC | ₹8.5-12.5 LPA |
KPMG Exam Pattern 2026
| Section | Number of Questions | Duration | Difficulty Level |
|---|---|---|---|
| Quantitative Aptitude | 20-25 | 30 mins | Medium-High |
| Logical Reasoning | 15-20 | 25 mins | Medium-High |
| Verbal Ability | 20-25 | 25 mins | Medium |
| Domain Knowledge (Finance/Accounting) | 15-20 | 20 mins | Medium |
| Data Interpretation | 10-15 | 20 mins | High |
| Total | ~80-105 | ~120 mins | Medium-High |
Note: KPMG focuses more on aptitude and domain knowledge than coding. Some technical roles may have basic programming questions.
Section 1: Aptitude Questions (Quantitative)
Question 1: Simplification
Simplify: (0.2 × 0.2 + 0.01) / (0.1 × 0.1 + 0.02)
Solution: Numerator = 0.04 + 0.01 = 0.05 Denominator = 0.01 + 0.02 = 0.03
Result = 0.05/0.03 = 5/3 ≈ 1.67
Question 2: Percentage
If the price of petrol increases by 25%, by how much must a user cut down his consumption so that his expenditure on petrol remains constant?
Solution: Reduction % = (25/125) × 100 = 20%
Shortcut: For x% increase, reduce consumption by [x/(100+x)] × 100%
Question 3: Profit & Loss
A man buys an article for 10% less than its value and sells it for 10% more than its value. His gain percent is:
Solution: Let value = ₹100 CP = ₹90, SP = ₹110
Profit = 20 on 90 Profit % = (20/90) × 100 = 200/9% = 22 2/9%
Question 4: Time & Work
A can do a job in 16 days, B can do the same job in 12 days. With the help of C, they did the job in 4 days. C alone can do the job in:
Solution: A's 1 day = 1/16, B's 1 day = 1/12 (A+B+C)'s 1 day = 1/4
C's 1 day = 1/4 - 1/16 - 1/12 = (12 - 3 - 4)/48 = 5/48
C alone = 48/5 = 9.6 days
Question 5: Probability
From a pack of 52 cards, two cards are drawn at random. Find the probability that both are kings.
Solution: P(1st King) = 4/52 = 1/13 P(2nd King) = 3/51 = 1/17
P(Both Kings) = (1/13) × (1/17) = 1/221
Question 6: Average
The average of 7 consecutive numbers is 33. Find the largest number.
Solution: Middle number (4th) = 33 Numbers: 30, 31, 32, 33, 34, 35, 36
Largest = 36
Question 7: Simple Interest
The simple interest on a sum of money is 1/9 of the principal, and the number of years is equal to the rate percent per annum. Find the rate.
Solution: Let P = principal, R = rate, T = R years SI = P/9
SI = (P × R × T)/100 P/9 = (P × R × R)/100 R² = 100/9 R = 10/3 = 3.33%
Question 8: Ratio
If ₹1,680 is divided between A and B in the ratio 1/4 : 1/6, find A's share.
Solution: Ratio = 1/4 : 1/6 = 3:2 (multiply by 12)
A's share = (3/5) × 1680 = ₹1,008
Question 9: Partnership
A and B invest in a business in the ratio 3:2. If 5% of the total profit goes to charity and A's share is ₹855, find the total profit.
Solution: After charity: 95% distributed A:B = 3:2
A's share of distributed = 3/5 × 0.95 × Total = 855 0.57 × Total = 855 Total = ₹1,500
Question 10: Speed & Distance
A person travels equal distances with speeds of 3 km/h, 4 km/h, and 5 km/h, and takes a total time of 47 minutes. Find the total distance.
Solution: Let each distance = d km Time = d/3 + d/4 + d/5 = 47/60 hours
d(20+15+12)/60 = 47/60 d × 47 = 47 d = 1 km
Total distance = 3 km
Question 11: Compound Interest
Find the compound interest on ₹16,000 at 20% per annum for 9 months, compounded quarterly.
Solution: Rate per quarter = 5%, Periods = 3 Amount = 16000 × (1.05)³ = 16000 × 1.157625
CI = 16000 × 0.157625 = ₹2,522
Question 12: Number Series
Find the next term: 5, 11, 23, 47, 95, ?
Solution: Pattern: ×2+1, ×2+1, ×2+1... 5×2+1=11, 11×2+1=23, 23×2+1=47, 47×2+1=95
Next = 95×2+1 = 191
Question 13: Mixtures
In what ratio must tea at ₹62 per kg be mixed with tea at ₹72 per kg so that the mixture is worth ₹64.50 per kg?
Solution: Using alligation:
62 72
64.50
7.50 2.50
Ratio = 7.50 : 2.50 = 3:1
Question 14: Boats & Streams
A boat takes 90 minutes less to travel 36 miles downstream than to travel the same distance upstream. If the speed of the boat in still water is 10 mph, find the speed of the stream.
Solution: Let stream speed = x mph Downstream = 10+x, Upstream = 10-x
36/(10-x) - 36/(10+x) = 90/60 = 3/2
36[(10+x)-(10-x)]/[(10-x)(10+x)] = 3/2 36(2x)/(100-x²) = 3/2 144x = 3(100-x²) 48x = 100 - x² x² + 48x - 100 = 0 (x+50)(x-2) = 0
x = 2 mph
Question 15: Calendar
How many days are there from January 2, 2026 to March 15, 2026 (both inclusive)?
Solution: January: 31 - 2 + 1 = 30 days February: 28 days (2026 is not a leap year) March: 15 days
Total = 30 + 28 + 15 = 73 days
Section 2: Domain Knowledge (Finance & Accounting)
Question 1: Accounting
What is the accounting equation?
Explanation: This fundamental equation shows that a company's assets are financed by either borrowing (liabilities) or owner's investment (equity).
Question 2: Financial Statements
What are the three main financial statements?
- Balance Sheet: Shows assets, liabilities, and equity at a point in time
- Income Statement: Shows revenues and expenses over a period
- Cash Flow Statement: Shows cash inflows and outflows
Question 3: GST
What is GST and what are its types?
Types:
- CGST: Central GST (collected by Centre)
- SGST: State GST (collected by State)
- IGST: Integrated GST (for inter-state transactions)
Question 4: Auditing
What is the difference between internal audit and external audit?
| Internal Audit | External Audit |
|---|---|
| Conducted by employees | Conducted by independent auditors |
| Focus on operations & controls | Focus on financial statements |
| Reports to management | Reports to shareholders |
| Ongoing process | Annual process |
Question 5: Taxation
What is the difference between direct tax and indirect tax?
- Direct Tax: Paid directly by taxpayer on income/property (Income Tax, Wealth Tax)
- Indirect Tax: Paid indirectly through goods/services (GST, Customs Duty)
Question 6: Ratio Analysis
What is the Current Ratio and how is it calculated?
It measures a company's ability to pay short-term obligations. A ratio above 1 is generally considered healthy.
Question 7: Depreciation
What are common methods of depreciation?
- Straight Line Method: Equal amount each year
- Written Down Value (WDV): Fixed percentage on reducing balance
- Units of Production: Based on actual usage
Question 8: Working Capital
What is working capital?
It represents the funds available for day-to-day operations. Positive working capital indicates good short-term financial health.
Question 9: Cost Accounting
What is the difference between fixed cost and variable cost?
- Fixed Cost: Remains constant regardless of production (rent, salaries)
- Variable Cost: Changes with production volume (raw materials, direct labor)
Question 10: Financial Analysis
What is EBITDA?
It measures operating profit and is used to compare profitability across companies.
Section 3: Verbal Ability/English
Question 1: Synonyms
Word closest to "PRUDENT":
A) Reckless B) Wise C) Careless D) Extravagant
Question 2: Antonyms
Opposite of "TRANSPARENT":
A) Clear B) Opaque C) Obvious D) Evident
Question 3: Error Spotting
"The number of students applying for the exam have increased."
Error: "have" should be "has"
Explanation: "The number" is singular, so use singular verb.
Question 4: Fill in Blanks
The auditor's report confirmed that the financial statements _______ a true and fair view.
A) presented B) presents C) present D) presenting
Question 5: Reading Comprehension
Passage: "Corporate governance has become increasingly important in the wake of several high-profile corporate scandals. Good governance ensures transparency, accountability, and fairness in a company's relationship with all stakeholders. It includes proper disclosure of information, equitable treatment of shareholders, and effective board oversight."
Question: What is NOT mentioned as a component of good governance?
A) Transparency B) Profit maximization C) Accountability D) Fairness
Question 6: Analogies
AUDIT : ACCOUNTS :: INSPECTION : ?
A) Factory B) Quality C) Examination D) Report
Question 7: Idioms
"To cook the books" means:
A) To write a cookbook B) To falsify financial records C) To prepare dinner D) To study accounting
Question 8: Para Jumbles
Arrange: P: Risk management Q: is crucial for R: maintaining financial S: stability in organizations
Question 9: One Word Substitution
A person who manages the financial affairs of a company:
A) Accountant B) Auditor C) Treasurer D) Cashier
Question 10: Sentence Improvement
"Neither the manager nor the employees was present."
Correction: "Neither the manager nor the employees were present."
Explanation: When using "neither...nor", verb agrees with the nearest subject (employees = plural).
Section 4: Data Interpretation
Question 1: Table Analysis
| Company | Revenue (Cr) | Expenses (Cr) | Employees |
|---|---|---|---|
| A | 500 | 350 | 200 |
| B | 700 | 490 | 280 |
| C | 600 | 420 | 240 |
| D | 800 | 560 | 320 |
1. Which company has the highest profit margin?
Solution: Profit Margin = (Revenue - Expenses)/Revenue × 100
Company A: (500-350)/500 = 30% Company B: (700-490)/700 = 30% Company C: (600-420)/600 = 30% Company D: (800-560)/800 = 30%
All have equal profit margin of 30%
2. What is the average revenue per employee for Company B?
Solution: 700 crores / 280 = ₹2.5 crores per employee
Question 2: Bar Chart Analysis
A company's sales for 5 years (in lakhs):
- 2021: 150
- 2022: 180
- 2023: 210
- 2024: 240
- 2025: 270
What is the percentage increase from 2021 to 2025?
Solution: Increase = 270 - 150 = 120 % increase = (120/150) × 100 = 80%
Section 5: Logical Reasoning
Question 1: Series
Find the next term: AZ, BY, CX, DW, ?
Pattern: First letter increments, second letter decrements.
Question 2: Coding-Decoding
If COMPUTER is coded as RFUVQNPC, how is MEDICINE coded?
Pattern: Each letter is shifted by +1, +2, +3... alternately.
Question 3: Blood Relations
A is B's sister. C is B's mother. D is C's father. E is D's mother. How is A related to D?
Question 4: Direction Sense
A man walks 5 km south, turns right and walks 3 km, turns right again and walks 5 km. How far is he from the starting point?
Question 5: Syllogism
Statements:
- All pens are books
- Some books are pencils
Conclusions: I. Some pens are pencils II. Some pencils are books
Section 6: Coding Questions (For Tech Roles)
Question 1: Factorial
Calculate factorial of a number.
def factorial(n):
"""Time: O(n), Space: O(1)"""
if n < 0:
return None
result = 1
for i in range(2, n + 1):
result *= i
return result
# Recursive
def factorial_recursive(n):
if n <= 1:
return 1
return n * factorial_recursive(n - 1)
print(factorial(5)) # 120
Question 2: Fibonacci Series
Print first n Fibonacci numbers.
def fibonacci(n):
"""Time: O(n), Space: O(1)"""
if n <= 0:
return []
if n == 1:
return [0]
result = [0, 1]
for i in range(2, n):
result.append(result[i-1] + result[i-2])
return result
print(fibonacci(10)) # [0, 1, 1, 2, 3, 5, 8, 13, 21, 34]
Question 3: Prime Check
Check if a number is prime.
def is_prime(n):
"""Time: O(√n), Space: O(1)"""
if n < 2:
return False
if n in (2, 3):
return True
if n % 2 == 0:
return False
for i in range(3, int(n**0.5) + 1, 2):
if n % i == 0:
return False
return True
print([x for x in range(2, 30) if is_prime(x)])
Question 4: Sum of Digits
Calculate sum of digits of a number.
def sum_of_digits(n):
"""Time: O(log n), Space: O(1)"""
total = 0
n = abs(n)
while n > 0:
total += n % 10
n //= 10
return total
print(sum_of_digits(12345)) # 15
Question 5: Armstrong Number
Check if a number is Armstrong (sum of cubes of digits equals number).
def is_armstrong(n):
"""Time: O(log n), Space: O(1)"""
original = n
total = 0
num_digits = len(str(n))
while n > 0:
digit = n % 10
total += digit ** num_digits
n //= 10
return total == original
print(is_armstrong(153)) # True (1³+5³+3³=153)
print(is_armstrong(9474)) # True
Interview Tips for KPMG
1. Know the Big Four
- Understand KPMG's position among Big Four
- Know the services offered
- Understand the client base
- Research recent news and initiatives
2. Accounting & Finance Fundamentals
- Basic accounting principles
- Financial statement analysis
- Taxation basics (GST, Income Tax)
- Audit fundamentals
3. Excel Proficiency
- VLOOKUP, HLOOKUP
- Pivot Tables
- Basic formulas and functions
- Data analysis capabilities
4. Communication Skills
- Clear and professional communication
- Report writing ability
- Client interaction scenarios
- Presentation skills
5. Current Affairs
- Economic updates
- Changes in tax laws
- Regulatory updates
- Industry trends
6. Behavioral Questions
- Why KPMG?
- Teamwork experiences
- Handling deadlines
- Ethical dilemmas
7. Case Study Preparation
- Practice business case studies
- Think analytically
- Structure your approach
- Present solutions clearly
Frequently Asked Questions (FAQ)
Q1: What is the selection process at KPMG?
- Online Assessment (Aptitude + Domain + Verbal)
- Group Discussion (for some roles)
- Technical/Case Study Interview
- HR Interview
Q2: Is commerce background necessary?
Q3: What are the different service lines?
Q4: How is the work-life balance?
Q5: What are the growth prospects?
Best of luck for your KPMG placement! 📊
Stay prepared, be confident, and showcase your best self!