Utilize the input text as a context reference, choose the right relationship between KPMG and accounting services from the options. Options: product/material produced, manufacturer, distributed by, industry, position held, original broadcaster, owned by, founded by, distribution format, headquarters location, stock exchange, currency, parent organization, chief executive officer, director/manager, owner of, operator, member of, employer, chairperson, platform, subsidiary, legal form, publisher, developer, brand, business division, location of formation, creator.

This is likely to be the last year in which heritage accounting services generate the bulk of KPMG Australia's income.

Answer: industry