INDEX / DIRECTORY / KPMG / MILITARY

KPMG MILITARY

MILITARY AUDIT UPDATED 2026-10-13
Military Score 0.00 /10 A KPMG - Complicity Index 816
Military 0.00

Evidence-only forensic audit. Scoring happens downstream - see the main dossier for the composite assessment.

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Scope and attribution

KPMG International Limited is the coordinating entity for a global organization of legally separate member firms; it does not provide professional services to clients, and member firms are responsible for their own client services and obligations.1 KPMG Somekh Chaikin describes itself as a registered Israeli partnership and a member firm in the KPMG International organization.2 This audit therefore treats Somekh Chaikin as the relevant Israeli KPMG entity and does not attribute unrelated contracts of other KPMG member firms to it.

KPMG Israel identifies Gad Somekh as chairman of Somekh Chaikin and a participant in KPMG’s International Council, and Eran Shalev as CEO/managing partner of KPMG Israel.3, 4 The evidence below distinguishes KPMG’s own reported engagements and professional-services relationships from the military products, contracts and operations of its clients.

Direct Defence Contracting & Procurement

Ministry of Defence, IDF and security-body engagements

A March 2025 Globes interview with KPMG Israel partner Ido Ron provides direct evidence that KPMG Israel was performing technology work with the Israeli Ministry of Defense and army. Ron said that since 7 October his department had worked on significant projects with the Ministry of Defense and army, alongside healthcare bodies; he described one Ministry of Defense medical-committee project as mostly classified and said the department’s technology was also being used by the army for image, video and text analysis on the battlefield.5 The interview establishes a publicly reported engagement, but it does not disclose a tender number, procurement vehicle, contract instrument, fees, exact duration or whether the work remained active in 2026.5

No separate public evidence was identified of a disclosed tender award, framework contract or memorandum setting out the commercial terms of those KPMG Israel engagements, nor of a disclosed KPMG contract with the Israel Prison Service or Israel Border Police.

A [pre-2020] 24 November 2011 report states that Gad Somekh of Somekh Chaikin sat on a committee appointed by the Israeli Ministry of Defense director-general to examine the Association for the Wellbeing of Israel’s Soldiers and the Libi Fund.6 This establishes a historical public-service role by the current chairman; it does not establish a KPMG defense-procurement contract, and continuity is unknown.

Separate defense-company client relationships are verifiable. T3 Defense engaged Somekh Chaikin as auditor for FY2025 and shareholders ratified Somekh Chaikin again for FY2026.7, 8 T3’s filing states that its B. Rimon business supplies generators for Iron Dome launchers and other defense products and sells tactical vehicles and trailers primarily to defense forces, intelligence agencies and the IDF.7 These are T3/Rimon activities, not KPMG supply.

A current Israeli market profile names Somekh Chaikin as IMCO Industries’ auditor.9 Separately, IMCO and the Israeli Ministry of Defense announced a 2024 NIS 377 million framework for electrical systems and subsystems for Merkava, Namer and Eitan armored vehicles, with deliveries scheduled through 2030.10 The public record reviewed does not tie KPMG’s audit work to performance of that contract.

Bet Shemesh Engines shareholders considered and approved reappointment of KPMG Somekh Chaikin as auditor in July 2025.11 BSEL’s current military MRO page states that it works with the Israel Air Force and supports the IAF F-16I F100-PW-229 engine.12 The MRO activity belongs to BSEL, not KPMG.

Defence trade directories

No public evidence identified that KPMG Somekh Chaikin itself is listed as an Israeli defense exporter, weapons supplier or military-hardware vendor in the reviewed public material.

Official announcements and sector engagement

KPMG Israel’s current LinkedIn page advertised a 2026 M&A, Value Creation & Defense Tech conference with a dedicated Defense Tech panel of investors, executives and industry professionals.13 That establishes current sector-facing activity, but the announcement does not identify an IDF or Ministry of Defense procurement relationship.

Dual-Use Products & Tactical Variants

Militarised product lines

No public evidence identified that KPMG manufactures or markets ruggedised, tactical, mil-spec or defense-grade hardware.

The March 2025 Globes interview reports KPMG Israel technology being used by the army for image, video and text analysis on the battlefield.5 The source does not state that the systems were designed to produce targeting decisions or weapons effects, so this audit does not classify them as purpose-built kinetic military systems; detailed analysis of those general-purpose AI/data capabilities belongs in Digital.5

The distinction is also material because current KPMG audit clients manufacture military products. T3 describes Rimon as distributing military-grade generators, masts and lighting and producing tactical vehicles and trailers.7 Duke Robotics’ filings describe an armed UAS system developed by Duke Israel and marketed with Elbit as Bird of Prey/TIKAD.14, 15 IMCO’s military supply concerns electrical systems and subsystems for armored vehicles.10 None of these sources identifies KPMG as manufacturer, integrator or seller of those products.

Civilian-to-military distinction

KPMG’s evidenced roles consist of the technology/advisory engagement described by Ido Ron and professional services to defense-sector corporate clients.5, 7, 8, 14, 11, 9 no public evidence identified of KPMG converting a civilian product into a military-specified hardware variant or supplying a purpose-built weapon or weapons subsystem to an Israeli state body.

End-user certification and export licensing

No public evidence identified of a KPMG export-licence application, end-user certificate or export-control review for sales to Israeli defense or security end-users.

Heavy Machinery, Construction & Infrastructure

Equipment in occupied territory

No public evidence identified of KPMG-owned or KPMG-supplied machinery, vehicles or construction equipment being used for settlement construction, the separation barrier, demolitions, checkpoints or military installations.

A 2024-era KPMG Israel post quoted an employee/reservist as serving mainly in “Judea and Samaria” and praised his reserve service.16 Another 2024-era post quoted an employee serving in combat engineering in Gaza describing house seizure/destruction and tunnel exposure, followed by KPMG Israel praising him as a hero.17 These posts establish corporate praise of employees’ reserve service; they do not establish KPMG operational activity, equipment supply or a KPMG contract in the West Bank or Gaza.

Direct versus indirect supply

No public evidence identified of KPMG equipment reaching Israeli military or settlement end-users directly, through dealers or on the secondary market.

Construction and engineering contracts

No public evidence identified of KPMG contracts to construct, maintain or expand checkpoints, detention facilities, military bases, the separation barrier or settlement infrastructure.

The 2025 OHCHR settlement-business database A/HRC/60/19 was literal-searched for KPMG and returned no match.18 The current 2026 Human Rights Council announcement for A/HRC/63/20 states that the updated database lists 214 companies after review of an additional 126 enterprises.19 Because the accessible 2026 announcement did not expose the complete annex for a reliable target-name screen, this audit does not treat KPMG’s nonappearance in the 2025 document as proof of non-involvement in all current settlement-related activity.

Supply Chain Integration with Defence Primes

Components and specialist manufacturing

No public evidence identified that KPMG supplies components, sub-systems, raw materials or manufacturing services to Elbit Systems, Israel Aerospace Industries, Rafael or other Israeli defense primes.

What is verified is professional-services contact with defense-sector entities. In 2020, IAI’s Sustainability Report stated that professional consultation on the report was provided by KPMG Somekh Chaikin; the same report describes IAI defense products including UAS, precision-guided munitions and missile-defense systems.20 The source establishes consultation, not KPMG participation in those products; continuity of that consultation after 2020 was not established.20

A [pre-2020] March 2019 SEC consent records Somekh Chaikin’s audit report on Ashot Ashkelon Industries financial statements incorporated into an Elbit Systems filing.21 Current continuity of that relationship was not established.

T3’s 2026 filings establish a current Somekh Chaikin audit relationship while describing defense businesses and projects involving Israeli defense customers and primes.7, 8 Duke Robotics’ 2026 filing likewise identifies Somekh Chaikin as its auditor since 2023 while documenting Duke Israel’s Elbit collaboration.14, 15 These facts establish client relationships at company level; they do not establish KPMG component supply or work on the underlying weapons programmes.

Joint development, co-production and technology transfer

No public evidence identified of KPMG participating in joint weapons development, co-production, technology transfer or licensed military manufacturing with an Israeli defense firm.

T3 temporarily acquired 60% of Project35 in July 2026; the filing described Project35 as a supplier to IAI, ELTA, Rafael, Elbit and the Israeli Ministry of Defense and described its HY-380 autonomous counter-UAS interceptor.22 T3 cancelled the acquisition on 28 August 2026 and the parties returned to their pre-acquisition positions, although they continued discussing possible future transactions.23 No source reviewed states that KPMG advised on, financed, designed or supplied Project35 technology.

Logistical Sustainment & Base Services

Military-installation support

No public evidence identified of KPMG providing catering, transport, fuel, waste management, facilities maintenance, telecommunications or comparable base-sustainment services to IDF bases, training sites, detention facilities or security installations.

The March 2025 Globes interview establishes separate technology work with the Ministry of Defense and army, but does not describe base-sustainment or installation-services contracts.5

BSEL’s current page documents military MRO services for the Israel Air Force, including support for the F-16I F100-PW-229 engine.12 BSEL’s 2025 shareholder record identifies KPMG Somekh Chaikin as auditor.11 The aircraft-engine sustainment is BSEL’s service and is not attributable to KPMG.

Geographic scope

No public evidence identified of KPMG base-services contracts in the West Bank, East Jerusalem, Golan Heights or Negev.

Shipping, freight and port services

No public evidence identified of KPMG shipping, freight-forwarding or port-handling contracts for Israeli military cargo or arms shipments.

Munitions, Weapons Systems & Strategic Platforms

Lethal systems and munitions

No public evidence identified that KPMG acts as a prime contractor, manufacturer or licensed producer of small arms, artillery, armored vehicles, tactical drones, munitions, explosives, propellants or warhead components for Israeli forces.

The March 2025 Globes account of battlefield image, video and text analysis does not state that KPMG’s technology generated targets, controlled weapons, performed fire control or otherwise produced a kinetic weapons effect.5 It is therefore retained as military-adjacent digital-services context rather than evidence of KPMG weapons-system production.

Duke Robotics, which Somekh Chaikin has audited since 2023, reports a collaboration with Elbit covering an advanced robotic system mounted on a UAS armed with lightweight firearms and the later Bird of Prey stabilized weapons-drone system.14, 15 In August 2026 Duke reported that Elbit had received a new Bird of Prey order with deliveries expected during 2026 and that Duke expected royalties under the collaboration.24 Those are Duke/Elbit weapons-system activities, not KPMG manufacturing or supply.

Strategic defense platforms and critical sub-systems

No public evidence identified of KPMG manufacturing, integrating, maintaining or supplying components for Iron Dome, David’s Sling, Arrow, fighter aircraft, tanks, warships or ballistic-missile systems.

The public record does show defense-system activity by KPMG clients. T3’s Rimon business supplies generators for Iron Dome launchers.7 BSEL supports the Israel Air Force’s F-16I engine.12 IMCO’s 2024 Ministry of Defense framework covers electrical systems and subsystems for Merkava tanks and Namer/Eitan APCs through 2030.10 These client activities remain separate from KPMG’s evidenced audit/advisory role.

T3’s July 2026 Project35 filing described an autonomous man-portable aerial interceptor intended to neutralize hostile drones and named IAI, ELTA, Rafael, Elbit and the Israeli Ministry of Defense as Project35 customers; the acquisition was cancelled in August 2026.22, 23 The public filings do not identify KPMG as a supplier to the interceptor or the transaction.

Export Licensing, Regulatory & Legal History

Export licence decisions

No public evidence identified of a government granting, denying, suspending or revoking an arms or dual-use export licence to KPMG for supply to an Israeli military or security end-user.

Arms embargo and sanctions compliance

No public evidence identified of an investigation, citation or enforcement action against KPMG or Somekh Chaikin for breaching an arms embargo, export-control regime or sanctions measure in connection with Israeli defense trade.

No public evidence identified of litigation or judicial review concerning a KPMG defense-supply relationship with Israel.

The International Court of Justice delivered its advisory opinion concerning the Occupied Palestinian Territory on 19 July 2024, the temporal benchmark specified for this audit’s constructive-notice review; the official United Nations reproduction A/78/968 contains the transmitted opinion and records that delivery date.25 The ICC issued arrest warrants for Benjamin Netanyahu and Yoav Gallant on 21 November 2024 for alleged war crimes and crimes against humanity.26

The Globes interview states that KPMG Israel had been working on Ministry of Defense and army projects since 7 October and was published in March 2025, after both temporal markers.5 The source does not disclose when each individual project began or ended, or establish continuation into 2026.5 Several Somekh Chaikin corporate professional-service relationships were also publicly visible after both dates, including T3 Defense in 2026, Duke Robotics in 2026, BSEL in 2025 and IMCO in 2026.8, 14, 11, 9 no public evidence identified of a KPMG-specific shareholder resolution, employee letter, NGO notice or sanctions notice directed at those particular engagements, so continuity is not presented here as continuation despite a KPMG-specific notice.

Civil Society Scrutiny & Documented Investigations

UN, NGO and specialist investigations

The complete 2025 Special Rapporteur report A/HRC/59/23 was literal-searched for KPMG and returned no match.27 This is a bounded name-screen of that document, not evidence that KPMG was investigated or cleared.

The complete 2025 OHCHR settlement-business database A/HRC/60/19 was likewise literal-searched for KPMG and returned no match.18 The 2026 Human Rights Council announcement says A/HRC/63/20 expanded the database to 214 companies from 11 countries after reviewing allegations concerning another 126 enterprises.19 The complete 2026 annex was not reliably exposed in the accessible official announcement, so no definitive current-list absence claim is made.

The June 2024 PAX report on companies arming Israel and their European financiers was literal-searched for KPMG and returned no match.28 Its scope is arms producers and their financiers, and it does not establish KPMG as an arms producer or financier.28

Al-Haq’s Business and Human Rights in Palestine booklet was literal-searched for KPMG and returned no match.29 Al-Haq’s publication page dates that booklet to 7 December 2016, so it is treated here as [pre-2020] despite the current PDF being hosted under a 2024 upload path.30 This is a document-name screen, not evidence that KPMG was investigated or cleared.

Focused target searches of Who Profits and AFSC Investigate did not produce a KPMG record establishing military or settlement supply. No public evidence identified in the reviewed authoritative/specialist sources of a KPMG-specific military-supply investigation.

Boycott and divestment campaigns

No public evidence identified of an organised boycott, divestment or institutional exclusion campaign specifically directed at KPMG because of Somekh Chaikin’s professional-services relationships with Israeli defense companies or the Ministry of Defense/army engagements identified in the March 2025 interview.

Corporate response and policy statements

KPMG’s global Business and Human Rights Statement says KPMG International and member firms seek to prevent or mitigate adverse human-rights impacts directly related to their operations, products or services through business relationships, and commit to work with clients and suppliers that meet KPMG ethical standards.31 no public evidence identified of an Israel-defense-specific KPMG contract termination, weapons end-use-monitoring commitment or client-exit policy.

KPMG Israel’s current public page states that it participated in a 2026 “Tav Miluim” event and would continue supporting reservists during service and return to work; the same page promoted a Defense Tech conference.13 Its 2024-era posts separately praised employees describing reserve service in Gaza and mainly in the West Bank.17, 16 These statements establish public reservist-support and defense-sector messaging, not KPMG military supply.

Controlling principals

Gad Somekh remains chairman of Somekh Chaikin, and Eran Shalev is CEO/managing partner.3, 4 Gad Somekh’s identified military-channel act is the [pre-2020] 2011 Ministry of Defense-appointed soldier-welfare committee role described above.6 no public evidence identified of a current defense-company directorship, personal FIDF/reservist-fund donation, ≥10% equity stake in an Israeli defense prime, or comparable current military-channel act by Gad Somekh or Eran Shalev.

Footnotes

  1. KPMG International, “Governance.” https://kpmg.com/xx/en/about/governance.html ↩

  2. KPMG Israel, “Privacy,” last updated April 2026. https://kpmg.com/il/en/misc/privacy.html ↩

  3. KPMG Israel, “Gad Somekh.” https://kpmg.com/il/en/contacts/s/gad-somekh.html ↩ ↩2

  4. KPMG Israel, “Eran Shalev.” https://kpmg.com/il/en/contacts/s/eran-shalev.html ↩ ↩2

  5. Globes, “40 Under 40: Ido Ron,” March 2025, interview with KPMG Israel partner and head of AI and digital transformation. https://www.globes.co.il/news/sparticle.aspx?did=1001504988 ↩ ↩2 ↩3 ↩4 ↩5 ↩6 ↩7 ↩8 ↩9

  6. Walla News, report on the Ministry of Defense-appointed committee reviewing the Association for the Wellbeing of Israel’s Soldiers, 24 November 2011. https://www.walla.co.il/news/israel/1879809 ↩ ↩2

  7. T3 Defense Inc., Form 10-K for year ended 31 December 2025, filed 9 April 2026. https://www.sec.gov/Archives/edgar/data/1787518/000121390026041888/ea0282720-10k_t3defense.htm ↩ ↩2 ↩3 ↩4 ↩5 ↩6

  8. T3 Defense Inc., Form 8-K reporting FY2026 auditor ratification, filed 6 August 2026. https://www.sec.gov/Archives/edgar/data/1787518/000118518526003302/dfns8k080526.htm ↩ ↩2 ↩3 ↩4

  9. Bizportal, IMCO Industries company profile, current market profile. https://www.bizportal.co.il/capitalmarket/quote/profile/282012 ↩ ↩2 ↩3

  10. Globes, “Imco signs NIS 377m IDF armored corps deal,” 5 May 2024. https://en.globes.co.il/en/article-imco-signs-nis-377m-idf-armored-corps-deal-1001477957 ↩ ↩2 ↩3

  11. Norges Bank Investment Management, Bet Shemesh Engines Ltd. meeting record, 3 July 2025. https://www.nbim.no/no/ansvarlig-forvaltning/stemmegiving/var-stemmegivning/meeting?m=1979293 ↩ ↩2 ↩3 ↩4

  12. Bet Shemesh Engines Ltd., “MRO Military.” https://bsel.co.il/mro-military/ ↩ ↩2 ↩3

  13. KPMG Israel, LinkedIn company page, 2026 updates on reservist support and Defense Tech conference. https://il.linkedin.com/company/kpmg_israel ↩ ↩2

  14. Duke Robotics Corp., Form 10-K for year ended 31 December 2025, filed 12 March 2026. https://www.sec.gov/Archives/edgar/data/1638911/000121390026026927/ea0279194-10k_duke.htm ↩ ↩2 ↩3 ↩4 ↩5

  15. Duke Robotics Corp., Form 10-Q for quarter ended 30 June 2026. https://www.sec.gov/Archives/edgar/data/1638911/000121390026088727/ea0300271-10q_duke.htm ↩ ↩2 ↩3

  16. KPMG Israel, LinkedIn post quoting an employee/reservist describing service mainly in Judea and Samaria/West Bank, 2024-era post. https://www.linkedin.com/posts/kpmg_israel_%D7%94%D7%9C%D7%95%D7%97%D7%9E%D7%99%D7%9D%D7%95%D7%94%D7%9C%D7%95%D7%97%D7%9E%D7%95%D7%AA%D7%A9%D7%9C%D7%A0%D7%95-activity-7229420607396888576-c5TX ↩ ↩2

  17. KPMG Israel, LinkedIn post quoting an employee/reservist describing combat-engineering service in Gaza, 2024-era post. https://www.linkedin.com/posts/kpmg_israel_%D7%94%D7%9C%D7%95%D7%97%D7%9E%D7%99%D7%9D%D7%95%D7%94%D7%9C%D7%95%D7%97%D7%9E%D7%95%D7%AA%D7%A9%D7%9C%D7%A0%D7%95-activity-7236630554459144192-e8kn ↩ ↩2

  18. United Nations High Commissioner for Human Rights, A/HRC/60/19 settlement-business database, 26 September 2025. https://documents.un.org/api/symbol/access?l=en&s=A%2FHRC%2F60%2F19&t=pdf ↩ ↩2

  19. United Nations Human Rights Council, announcement for A/HRC/63/20 settlement-business database update, September 2026. https://www.linkedin.com/posts/unhumanrightscouncil_ahrc6320-activity-7510612729137836032-C-L3 ↩ ↩2

  20. Israel Aerospace Industries, “2020 Sustainability Report.” https://www.iai.co.il/wp-content/uploads/2026/04/2020-Sustainability-Report.pdf ↩ ↩2

  21. Somekh Chaikin consent concerning Ashot Ashkelon Industries financial statements incorporated in an Elbit Systems filing, 19 March 2019. https://www.sec.gov/Archives/edgar/data/1027664/000162828019003104/exhibit153-2018.htm ↩

  22. T3 Defense Inc., Form 8-K on acquisition of 60% of Project35, July 2026. https://www.sec.gov/Archives/edgar/data/1787518/000121390026076711/ea0297536-8k_t3defense.htm ↩ ↩2

  23. T3 Defense Inc., Form 8-K on cancellation of Project35 acquisition, 28 August 2026. https://www.sec.gov/Archives/edgar/data/1787518/000118518526003774/dfns8k082626.htm ↩ ↩2

  24. Duke Robotics Corp., “Second Quarter 2026 Financial Results and Business Update,” SEC Exhibit 99.1, 13 August 2026. https://www.sec.gov/Archives/edgar/data/1638911/000121390026088712/ea030176201ex99-1.htm ↩

  25. United Nations General Assembly, A/78/968, official reproduction of the International Court of Justice Advisory Opinion delivered 19 July 2024, transmitted by the Secretary-General. https://documents.un.org/api/symbol/access?l=en&s=A%2F78%2F968&t=pdf ↩

  26. International Criminal Court, “Situation in the State of Palestine: ICC Pre-Trial Chamber I rejects the State of Israel’s challenges to jurisdiction and issues warrants of arrest for Benjamin Netanyahu and Yoav Gallant,” 21 November 2024. https://www.icc-cpi.int/news/situation-state-palestine-icc-pre-trial-chamber-i-rejects-state-israels-challenges?ftag=YHF4eb9d17 ↩

  27. United Nations Human Rights Council, A/HRC/59/23, “From economy of occupation to economy of genocide,” 2 July 2025. https://documents.un.org/api/symbol/access?l=en&s=A%2FHRC%2F59%2F23&t=pdf ↩

  28. PAX et al., “The Companies Arming Israel and Their Financiers,” June 2024. https://paxforpeace.nl/wp-content/uploads/sites/2/2024/06/The-Companies-Arming-Israel-and-Their-Financiers-June-2024.pdf ↩ ↩2

  29. Al-Haq, Business and Human Rights in Palestine, public PDF. https://www.alhaq.org/cached_uploads/download/2024/07/04/business-and-human-rights-booklet-1720077751.pdf ↩

  30. Al-Haq, “Business and Human Rights in Palestine,” publication page, 7 December 2016. https://www.alhaq.org/publications/8063.html ↩

  31. KPMG International, “Business and Human Rights Statement.” https://kpmg.com/xx/en/about/governance/business-and-human-rights-statement.html ↩