The Queen's Own Royal West Kent Regiment was a line infantry regiment of the British Army in existence from 1881 to 1961.
 The regiment was created on 1 July 1881 as part of the Childers Reforms, originally as the Queen's Own (Royal West Kent Regiment), by the amalgamation of the 50th (Queen's Own) Regiment of Foot and the 97th (The Earl of Ulster's) Regiment of Foot.
 In January 1921, the regiment was renamed the Royal West Kent Regiment (Queen's Own) and, in April of the same year, was again renamed, this time as the Queen's Own Royal West Kent Regiment.
South Kent is a village located in Litchfield County, Connecticut, United States, alongside the border with New York, and within and part of Kent, Connecticut.
 South Kent has its own Post Office whose ZIP code is 06785.
 South Kent is also home to South Kent School, a private prep school.
Healthcare in Kent is now the responsibility of eight Clinical Commissioning Groups: Canterbury and Coastal; Dartford Gravesham and Swanley; Medway; South Kent Coast;Swale; Thanet; West Kent; Ashford.
Ashford College is a further education college in Ashford, Kent founded in August 2014 as a result of the split of K College.
 It is run as part of the Hadlow College Group, who also manage West Kent College.
 The principal is Paul Hannan.
 Its campus is based at Jemmett Road
KPMG is a professional service company and one of the Big Four auditors, along with Deloitte, Ernst & Young (EY), and PricewaterhouseCoopers (PwC).
South Kent College (SKC) was a college of further and higher education in southeast England.
 The main campus was in Folkestone, with satellites in Dover and at several sites in Ashford.
 Following a KPMG report in 2008 that recommended a merger, in April 2010 SKC joined West Kent College to form South & West Kent College which trades as K College.
West Kent College is a further education and higher education college in Kent, England founded in 2014 as a result of the split of K College and run by Hadlow College Group.
 It has campuses in Tonbridge and Tunbridge Wells and offers numerous courses and qualifications at many levels, from GCSEs and A-levels to vocational routes such as BTEC or NVQ/VRQ Diplomas to work-based Apprenticeships and Degree programmes, validated by the University of Kent, University of Greenwich and Canterbury Christ Church University.
East Kent and West Kent were titles sometimes given to two cricket teams, ostensibly from their respective areas of Kent, which played in major matches prior to the foundation of the official Kent County Cricket Club as the county's primary representative.
 West Kent (a.k.a. West of Kent) teams have been recorded from 1705 but there is no known record of an East Kent team until 1781.
 There were seven major matches from 1781 to 1790 in which teams of this type faced each other, although there is doubt about the match titles with sources using different nomenclature.
George Gush (as of 1980) was the head of the history section of West Kent College's "Social and Academic Studies Department", and is now retired.
 He is most notable for his work on wargaming.
K College was a college of Further Education (FE) and Higher Education (HE) with facilities across Kent, formed in April 2010, by the merger of "South Kent College" with "West Kent College".

Question: Which of the Big Four auditors helped bring about a merger between South Kent College and West Kent College?
Answer: KPMG