1 Introduction1.1 KPMG has set out

1 Introduction
1.1 KPMG has set out in this document our basic terms and conditions of business (the “Terms”), which, together with the attached Engagement Letter/Proposal (together called “this Agreement”), will apply to all work KPMG undertakes for you with respect to this engagement. If there is any conflict between these Terms and the Engagement Letter/Proposal, then the Engagement Letter/Proposal shall prevail.
1.2 The meanings of the following words and phrases which are widely used in these Terms and Conditions of Business shall be as set out below:
Services – the services to be delivered by us under the Engagement Letter/Proposal.
KPMG or we (or derivatives) – the KPMG contracting party as identified by the Engagement Letter/Proposal.
You (and derivatives) – the addressee (or addressees) of the Engagement Letter/Proposal.
KPMG Persons – the KPMG contracting party, each and all of our partners, members, directors, employees and agents, as the case may be, together with any other body or entity controlled by us or owned by us or associated with us and each and all of its partners, members, directors, employees and agents and “KPMG Person” shall mean any one of them.
Partners – Any KPMG Person having the title “partner” (whatever that KPMG Person‟s legal status).
Other Beneficiaries – any and each person or organisation identified in the Engagement Letter/Proposal (other than you) as a beneficiary of the Services or any product thereof.
These definitions shall apply wherever these words and phrases are used in the Engagement Letter/Proposal.
2 Our services
2.1 KPMG will provide the services set out in the attached Engagement Letter/Proposal (the “Services”) and will use all reasonable commercial efforts to provide the Services in an efficient and timely manner, using the necessary skill and expertise to an appropriate professional standard.
2.2 We may acquire sensitive information concerning your business or affairs in the course of delivering the Services (“Confidential Information”). In relation to Confidential Information we shall comply with the confidentiality standards of the Code Of Ethics For Accountancy And Auditing Profession issued by the Ministry of Finance of Vietnam and we shall adhere to the confidentiality restrictions imposed on us by any other authority with whose requirements we are bound to comply, as well as any obligations imposed on us by law. We shall be entitled to comply with any requirement of law, of our regulatory body or any other authority with whose requirements we are bound to comply to disclose Confidential Information. We are entitled to share information relating to you, to our relationship with you and to the Services, including Confidential Information, privately and in confidence, with other KPMG Persons in each case who are required to implement or provide safeguards to protect confidentiality, in order to create and maintain a consolidated repository of best practice and knowledge, to facilitate the administration of our business or to support the maintenance of quality and standards in our work.