KPMG is a global network of independent member firms offering audit, tax and advisory services. KPMG member firms can be found in 152 countries. Collectively they employ more than 189,000 people across a range of disciplines. In December 2016 Iran based Bayat Rayan became a Correspondent Firm of KPMG International Cooperative, a Swiss entity. Bayat Rayan was a former member firm but departed the network in 2010. Bayat Rayan is a professional services firm advising national and international clients operating in Iran for more than 40 years. Bayat Rayan combines an in-depth knowledge of the local business environment, laws, regulations and markets.