Utilize the input text as a context reference, choose the right relationship between KPMG and audit 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.

The third item of business is the ratification of the company's audit committee’s appointment of KPMG LLP to serve as the company’s independent auditor for the year ending December 31, 2020.

Answer: product_or_material_produced