KPMG is positioning its U.S. law firm, KPMG Law US, to become a national player in the legal market, using Arizona as its launchpad.
The move has put traditional law firms on notice, as the Big Four accounting giant looks to leverage its technology and global reach to carve out a new space in the American legal landscape.
Arizona as a Gateway
Six months after winning approval from the Arizona Supreme Court to operate under the state’s alternative business structure rules, KPMG Law US has begun forming co-counsel relationships with attorneys licensed in other states. Arizona is one of only a handful of jurisdictions that permit non-lawyers to own law firms, offering KPMG a legal entry point that rivals cannot easily replicate.
Tom Greenaway, the firm’s principal and former IRS senior attorney, said the venture is focused on delivering “tech-enabled legal services” that ease the burden of high-volume compliance and routine work—tasks often priced too high at traditional law firms.
Strategy: Filling Gaps, Not Replacing Big Law
While Big Law firms dominate billion-dollar transactions and courtroom litigation, KPMG is aiming at the work that comes afterward: harmonizing contracts, dissolving entities, and advising corporate legal departments on compliance structures. The firm is also cross-selling services to clients already working with KPMG’s accounting and consulting divisions.
Greenaway emphasized that KPMG Law is not seeking to compete directly with elite law firms on complex deals but rather to occupy the middle ground they leave behind. “We’re competing against traditional law firms and public accounting firms when they can do the work,” he noted.
Low Profile, High Stakes
Despite its ambitions, KPMG Law US has maintained a low public profile. Its website lists no attorneys, and it has yet to announce major client engagements. Still, Greenaway insists the firm is actively pursuing projects, including proposals to corporate legal departments undergoing transformation initiatives.
The firm remains careful about regulatory compliance. Its Tempe, Arizona, office is structurally and digitally separated from KPMG’s accounting operations to meet requirements protecting attorney independence.
National Push Meets Resistance
The firm’s strategy to extend services beyond Arizona through co-counsel arrangements will test state-by-state practice rules. Legal ethics experts warn that the approach could raise regulatory challenges, particularly given restrictions on how long out-of-state lawyers can work on temporary matters.
Resistance has already surfaced. In California, lawmakers introduced a bill aimed at restricting fee-sharing with firms owned by non-lawyers, though the final measure was scaled back. The American Bar Association remains firmly opposed to such models, warning they undermine professional independence and loyalty to clients.
Traditional firms also see competitive threats. Some argue that KPMG’s focus on post-acquisition services and compliance could siphon off work that has long been part of law firm revenue streams.
Looking Ahead
For now, KPMG Law US is betting that its blend of technology, scale, and global reach will allow it to deliver legal services in ways traditional firms cannot. Whether the experiment succeeds may depend on how well it navigates regulatory hurdles and client trust in a model still viewed skeptically by much of the legal establishment.
