Question: Arun M. Kumar is CEO for the Indian subsidiary of what Big Four auditor company?
Context: The Walt Disney Company (India) Private Limited (or simply Disney India) is the Indian subsidiary of American media conglomerate The Walt Disney Company, and is a premier entertainment company in India, which develops and produces motion pictures and videos for children.  The company is based in Mumbai, India and operates as a subsidiary of Walt Disney Company. The Borneo Orangutan Survival (BOS) Foundation is an Indonesian non-profit NGO founded by Dr Willie Smits in 1991 and dedicated to the conservation of the endangered Bornean orangutan and its habitat through the involvement of local people.  It is audited by a multinational auditor company and operates under the formal agreement with the Indonesian Ministry of Forest to conserve and rehabilitate orangutans. BOS manages orangutan rescue, rehabilitation and re-introduction programmes in East and Central Kalimantan.  With 804 orangutans (per November 2012) in its care and employing between six hundred and a thousand people at a hundred sites BOS is the biggest primate conservation NGO worldwide. Big Four Ski Area was an alpine ski area that operated in Washington state on the north side of Big Four Mountain approximately 26 miles east of Granite Falls, Washington.  Was opened during the early 19th century, and was part of the Big Four Mountain Inn, first serviced by railroad.  Located in the Stillaguamish River Valley, below the ice cave basin.  Closed before 1949, when the Inn was destroyed by fire.  Little else is known about the ski area. The Big Four law firms (四大法律事務所 , "yondai hōritsu jimusho" ) or the Big Four (四大 , "yondai" ) is a term informally used in Japan to refer to those firms which, collectively, are perceived to be the largest firms headquartered in Japan and distinguished in comparison to their other competitors.  The Big Four firms are: India Yamaha Motor Private Limited (IYM) is the wholly owned Indian subsidiary of Yamaha Motor company, Japan Joint-investor with Mitsui & Co., Ltd.  Yamaha Motor Company,Japan made its initial foray into India in 1985 as a joint-venture with Escorts Group.  In August 2001, it became a 100% subsidiary of Yamaha Motor Co., Ltd, Japan (YMC).  In 2008, Mitsui & Co., Ltd. entered into an agreement with YMC to become a joint-investor in India.  It produces a range of motorcycles for domestic consumption and export including the FZ, SZ, Saluto, Fazer, and YZF. Edward Miguel "Mike" Garcia (November 17, 1923 – January 13, 1986), nicknamed "Big Bear" and "Mexican Mike", was an American right-handed pitcher in Major League Baseball (MLB).  Garcia was born in San Gabriel, California, and grew up in Orosi, Tulare County.  He entered minor league baseball at the age of 18.  After one season, he joined the U.S. Army and served for three years.  Following his military discharge, Garcia returned to baseball.  He was promoted to the MLB in 1948.  He played 12 of his 14 major league seasons for the Cleveland Indians.  From 1949 to 1954, Garcia joined Bob Lemon, Early Wynn, and Bob Feller on the Indians' "Big Four" pitching staff.  Historians consider the "Big Four" to be one of the greatest starting pitching rotations in baseball history.  During those six seasons with the "Big Four", Garcia compiled a record of 104 wins against 57 losses.  He had two 20-win seasons and led the American League (AL) in earned run average (ERA) and shutouts twice each. The Four Policemen refers to a post-war council consisting of the Big Four that U.S. President Franklin D. Roosevelt proposed as a guarantor of world peace.  The members of the Big Four, called the Four Powers during World War II, were the four major Allies of World War II: the United Kingdom, the United States, the Soviet Union and the Tridemist China.  The United Nations envisioned by Roosevelt consisted of three branches: an executive branch comprising the Big Four, an enforcement branch composed of the same four great powers acting as the Four Policemen or Four Sheriffs, and an international assembly representing the member nations of the UN, which united the world's greatest capitalist state, the greatest communist state, the greatest colonial power and the greatest democratic state. Richard Rekhy was the Chief Executive Officer of KPMG in India, from October 2012 till early February 2017.  Arun M. Kumar replaced Richard as the Chairman and CEO of the FIrm on 5 February 2017.  Arun M. Kumar was selected as the Firms’ chief for a five-year tenure. Arun M. Kumar (born 25 November 1952) has been the Chairman and Chief Executive Officer at KPMG India since February, 2017.  He succeeded Richard Rekhy.  Prior to leading KPMG India, Kumar served as Assistant Secretary of Commerce for Global Markets and Director General of the US and Foreign Commercial Service (USFCS) in the administration of former U.S. President Barack Obama. KPMG is a professional service company and one of the Big Four auditors, along with Deloitte, Ernst & Young (EY), and PricewaterhouseCoopers (PwC).
Answer: KPMG