Document:

EXHIBIT 10.9

                         WARP TECHNOLOGY HOLDINGS, INC.

              ----------------------------------------------------
                               STOCK OPTION GRANT
              ----------------------------------------------------

         Under the WARP Technology Holdings, Inc. 2002 Stock Incentive Plan this
STOCK OPTION GRANT, dated as of ___________, 2002 (the "Date of Grant"), is
granted by WARP Technology Holdings, Inc. (the "Company") to ______________ (the
"Optionee"), whose status under the WARP Technology Holdings, Inc. 2002 Stock
Incentive Plan is described on the Signature Page hereof.

         WHEREAS, the Optionee is now an employee or director of the Company or
a parent or subsidiary thereof, or an attorney, consultant, adviser or other
provider of services to the Company or parent or subsidiary thereof and the
Company desires to have the Optionee remain in its employ or service and desires
to encourage stock ownership by the Optionee and to increase the Optionee's
proprietary interest in the Company's success; and as an inducement thereto has
determined to grant to the Optionee the option herein provided for, so that the
Optionee may thereby be assisted in obtaining an interest, or an increased
interest, as the case may be, in the stock ownership of the Company;

         NOW, THEREFORE, in consideration of the covenants and agreements herein
contained, the parties hereto hereby agree as follows:

         1. Grant. Pursuant to the WARP Technology Holdings, Inc. 2002 Stock
Incentive Plan (the "Plan"), the Company hereby grants to the Optionee an option
(the "Option") to purchase _________ Shares of the Company's common stock
$.00001 par value per share (the "Option Shares") at the price of $. ___ per
share (the "Purchase Price" or "Exercise Price"). Both the Purchase Price and
the number of Option Shares purchasable may be adjusted pursuant to Paragraph 10
hereof.

         2. Terms of the Plan. The Plan, a copy of which is attached hereto, is
incorporated herein by reference and is made a part of this Agreement as if
fully set forth herein. This Agreement is subject to, and the Company and the
Optionee agree to be bound by, all of the terms and conditions of the Plan as
the same exists at the time this Agreement was entered into. The Plan shall
control in the event there is any express conflict between the Plan and the
terms hereof, and on such matters that are not expressly covered in this
Agreement. Subsequent amendments of the Plan shall not adversely affect the
Optionee's rights under this Agreement.

         3. Term and Vesting. (a) The option period ("Term") of each Option
shall commence on the Date of Grant and expires at 5:00 p.m. Eastern Standard
Time on the __ anniversary of the Date of Grant (the "Expiration Date"), except
as provided in Paragraph 8 hereof.

         (b) The Options granted herein shall vest in accordance with the
following formula:

                                       1
<PAGE>

         (i)      [one-third (1/3) of the Options granted shall vest on the Date
                  of Grant;

         (ii)     an additional one-third (1/3) of the Options granted shall
                  vest upon the date that is twelve (12) months from the Date of
                  Grant; and

         (iii)    an additional one-third (1/3) of the Options granted shall
                  vest upon the date that is twenty-four (24) months from the
                  Date of Grant.]

         4. Exercise of Option. During the Optionee's life, this Option may only
be exercised by him or her. This Option may only be exercised by presentation at
the principal offices of the Company of written notice to the Company's
Secretary advising the Company of the Optionee's election to purchase Option
Shares, specifying the number of Option Shares being purchased, accompanied by
payment. No Option Shares shall be issued until full payment is made therefor.
Payment shall be made either (a) in cash, represented by bank of cashier's
check, certified check or money order, (b) by delivering shares of the Company's
Common Stock of the same class as the Option Shares, which have been
beneficially owned by the Optionee, the Optionee's spouse, or both of them for a
period of at least six (6) months prior to the date of exercise (the "Delivery
Stock"), having a Fair Market Value on the date of exercise equal to the
Purchase Price of the Option Shares being exercised and purchased under the
Option, or (c) by advising the Company, at the time the Option is exercised, to
withhold from exercise under the Option the appropriate number of Option Shares,
the aggregate market value of which on the date of exercise of the Option is
equal to the aggregate cash Purchase Price of the Option Shares being exercised
and purchased under the Option, and such withholdings shall constitute full
payment for the non-withheld Option Shares issued upon exercise. The Board of
Directors (or by its designation, the Compensation Committee) shall have the
authority to determine whether any corporate shares offered by the Optionee in
payment of the Exercise Price of Option Shares are acceptable to the Company,
and the Board's (or Committee's) discretion in this regard shall be absolute.

         5. Issuance of Option Shares: Restrictive Legend. (a) Upon proper
exercise of this Option, the Company shall mail or deliver to the Optionee, as
promptly as practicable, a stock certification or certificates representing the
Option Shares purchased, subject to clause (b) below. The Company shall not be
required to sell or issue any shares under the Option if the issuance of such
shares shall constitute a violation of any applicable law or regulation or of
any requirement of any national securities exchange upon which the Company's
common stock may be listed.

         (b) Upon any exercise of this Option, if a registration statement under
the Securities Act of 1933 (the "Act") is not in effect with respect to the
Option Shares, then the Company shall not be required to issue any Option Shares
unless the Company has received evidence reasonably satisfactory to it to the
effect that the Optionee is acquiring such shares for investment purposes and
not with a view to the distribution thereof. Any reasonable determination in
this connection by the Company shall be final, binding and conclusive.

                                       2
<PAGE>

         (c) Unless and until removed as provided below, each certificate
evidencing unregistered Option Shares shall bear a legend in substantially the
following form:

         "The shares of stock represented by this certificate have not been
         registered under the Securities Act of 1933, as amended, or under the
         securities laws of any state and may not be sold or transferred except
         upon such registration or upon receipt by this Corporation of an
         opinion of counsel satisfactory to this Corporation, in form and
         substance satisfactory to this Corporation, that registration is not
         required for such sale or transfer."

         The Company shall issue a new certificate which does not contain such
legend if (i) the shares represented by such certificate are sold pursuant to a
registration statement (including a current prospectus) which has become
effective under the Act, or (ii) the staff of the Securities and Exchange
Commission shall have issued a "no action" letter, reasonably satisfactory to
the Company's counsel, to the effect that such shares may be freely sold and
thereafter traded publicly without registration under the Act, or (iii) the
Company's counsel, or other counsel acceptable to the Company, shall have
rendered an opinion satisfactory to the Company to the effect that such shares
may be freely sold and thereafter publicly traded without registration under the
Act. The Company may, but shall in no event be obligated to register any
securities covered hereby pursuant to the Act. The Company shall not be
obligated to take any other affirmative action in order to cause the exercise of
the Option or the issuance of any Option Shares to comply with any law or
regulation of any governmental authority.

         6. Transfer of Option Shares. Option Shares issued upon exercise of
this Option which have not been registered under the Act shall be transferable
by a holder thereof only upon compliance with the conditions in this Paragraph.
Before making any transfer of Option Shares, the holder of shares shall give
written notice to the Company of the holder's intention to make the transfer,
describing the manner and circumstances of the transfer. If in the opinion of
the Company's counsel, or of other counsel acceptable to the Company, the
proposed transfer may be effected without registration under the Act, the
Company shall so notify the holder and the holder shall be entitled to transfer
such shares as described in the holder's notice to the Company. If such counsel
opines that the transfer may not be made without registration under the Act,
then the Company shall so notify the holder, in which event the holder shall not
be entitled to transfer the shares until (i) the Company notifies the holder
that it is permissible to proceed with the transfer, or (ii) registration of the
shares under the Act has become effective. The Company may issue "stop transfer"
instructions to its transfer agent with respect to any or all of the Option
Shares as it deems necessary to prevent any violation of the Act.

         7. Transfer or Encumbrance of this Option Prohibited. This Option may
not be transferred or assigned in any manner by the Optionee, except by will or
trust upon the Optionee's death or by operation of law under the laws of descent
and distribution, or pursuant to a "qualified domestic relation order" as
defined in the rules of the Securities and Exchange Commission. The same
restriction on transfer or assignment shall apply to heirs, devises,

                                       3
<PAGE>

beneficiaries or other persons acquiring this Option or an interest herein under
such an instrument or by operation of law. Further, this Option shall not be
pledged, hypothecated or otherwise encumbered, by operation of law or otherwise,
nor shall it be subject to execution, attachment or similar process.

         8. Termination of Service, Death or Disability. (a) Except as may be
otherwise expressly provided in this Agreement, this Option shall terminate as
follows:

         (i)      Upon termination of the Optionee's employment with the Company
                  for cause;

         (ii)     At the expiration of three (3) months from the date of the
                  Optionee's resignation or termination of the Optionee's
                  employment with the Company without cause, for any reason
                  other than death or disability; or

         (iii)    At the expiration of twelve (12) months after the death or
                  disability of the Optionee.

         (b) "Employment with the Company" shall include employment with or
service as an employee, officer or director of (or in the case of a consultant,
adviser or agent, engagement by) any parent or subsidiary of the Company, and
this Option shall not be affected by the Optionee's transfer of employment among
the Company and any parent or subsidiary thereof. An Optionee's employment with
the Company shall not be deemed interrupted or terminated by a bona fide leave
of absence (such as sabbatical leave or employment by the Government) duly
approved, military leave or sick leave. This Option shall not be affected in the
event the Optionee suffers a significant diminution in his duties or any
significant reduction in his overall compensation. After the death of the
Optionee, his executors, administrators or personal representatives, or any
person or persons to whom the Option may be transferred by will, trust or by the
laws of descent and distribution, shall have the right, at any time prior to
termination hereof, to exercise this Option pursuant to its terms.

         (c) In regard to attorneys, consultants, advisers or other providers of
services, employment with the Company means that professional or other services
are provided to the Company or any parent or subsidiary thereof, and employment
shall be deemed to cease when the Company has given written notice that such
services are no longer to be provided.

         (d) This Option confers no right upon the Optionee with respect to the
continuation of his employment (or his position as an officer, director or other
provider of services) with the Company or any parent or subsidiary of the
Company, and shall not interfere with the right of the Company, or any parent or
subsidiary of the Company, to terminate such relationship(s) at any time in
accordance with law and any agreements then in force.

         9. No Rights as Stockholder. The Optionee shall have no rights as a
stockholder with respect to Option Shares until the date of issuance of a stock
certificate for such shares. No adjustment for dividends, or otherwise, except
as provided in Paragraph 10, shall be made if the record date therefor is prior
to the date of exercise of such Option.

                                       4
<PAGE>

         10. Changes in the Company's Capital Structure. The existence of this
Option shall not limit or affect in any way the right or power of the Company or
its shareholders to make or authorize any or all adjustments, recapitalizations,
reorganizations or other changes in the Company's capital structure or its
business, or any merger or consolidation of the Company, or any issue of bonds,
debentures, preferred or prior preference stock ahead of or affecting the Option
Shares or the rights thereof, or the dissolution or liquidation of the Company,
or any sale or transfer of all or any part of its assets or business, or any
other corporate act or proceeding, whether of a similar character or otherwise.
However,

         (a) If, prior to the Company's delivery of all the Option Shares
subject to this Option, the Company shall effect a subdivision (split) or
combination (reverse split) of shares or other capital readjustment, the payment
of a common stock dividend, or other increase or reduction of a number of shares
of common stock outstanding, without receiving compensation therefor in money,
services or property, then (i) in the event of an increase in the number of such
shares outstanding, the Purchase Price shall be proportionately reduced and the
number of Option Shares then still purchasable shall be proportionately
increased; and (ii) in the event of a reduction in the number of such shares
outstanding, the Purchase Price payable per share shall be proportionately
increased and the number of Option Shares then still purchasable shall be
proportionately reduced.

         (b) Except as hereinbefore expressly provided, the issue by the Company
of shares of stock of any class, or securities convertible into shares of stock
of any class, for cash or property, or for labor or service either upon direct
sales or upon the exercise of rights or warrants to subscribe therefor, or upon
conversion of shares or obligations of the Company convertible into such shares
or other securities, shall not affect, and no adjustment by reason thereof shall
be made with respect to, the Purchase Price or the number of Option Shares
subject to this Option.

         11. Withholding Taxes. Pursuant to applicable federal and state laws,
the Company may be required to collect withholding taxes upon any exercise of
this Option. The Company may require, as condition to any exercise of this
Option, that the Optionee concurrently pay to the Company the entire amount or
portion of any taxes which the Company is required to withhold by reason of such
exercise, in such amount as the Board of Directors or Compensation Committee of
the Board in its discretion may determine. In lieu of part or all of any such
payment, the Optionee may elect, with the consent of the Board of Directors or
Compensation Committee, to have the Company withhold from the Option Shares to
be issued upon exercise of this Option that number of shares having a fair
market value equal to the amount which the Company is required to withhold.

         12. Notice, etc. Any Notice hereunder by the Optionee shall be given to
the Company in writing, and such notice and any payment by the Optionee
hereunder shall be deemed duly given or made only upon receipt thereof at the

                                       5
<PAGE>

Company's office at 535 West 34 Street, 5th Floor, New York, New York 10001 or
at such other address as the Company may designate by notice to the Optionee.
Any notice or other communication to the Optionee hereunder shall be in writing
and shall be deemed duly given or made if mailed or delivered to the Optionee at
the last address as the Optionee may have on file with the Company's Secretary.
This Option shall be governed under and construed in accordance with the laws of
State of Delaware (or applicable successor law if the Company should
re-domicile). This address shall be binding on the Company and the Optionee and
all successors, assigns, heirs, devisees and personal representatives thereof.

         NOTE: This Option MUST match the Control copy maintained by the
Company, in all particulars.

         IN WITNESS WHEREOF, the Company, through its duly authorized officer,
and the Optionee have executed this Stock Option Grant as of the Date below.

DATED: __________, 2002                     WARP TECHNOLOGY HOLDINGS, INC.

                                            By: ___________________________
                                                Karl Douglas
                                                Co-Chairman, CEO and President

                                                OPTIONEE NAME and STATUS

                                                ___________________________

                                       6<PAGE>

                                                                    Exhibit 10.1

                      SECOND AMENDMENT TO CREDIT AGREEMENT

          THIS SECOND AMENDMENT TO CREDIT AGREEMENT (the "Second Amendment")
dated as of November 14, 2002, by and among BEARINGPOINT, INC. (formerly known
as KPMG Consulting, Inc.), a Delaware corporation (the "Borrower"), the
Guarantors, the Banks, and PNC BANK, NATIONAL ASSOCIATION, as Administrative
Agent.

                              W I T N E S S E T H:

          WHEREAS, the parties hereto are parties to that certain Credit
Agreement dated as of May 29, 2002 (as amended by that certain Waiver And First
Amendment To Credit Agreement dated as of August 20, 2002 and as hereafter
amended, supplemented, restated or modified, the "Credit Agreement") by and
among the Borrower, the Banks, the Guarantors, and PNC Bank, National
Association, as Administrative Agent, and desire to further amend the terms
thereof as set forth herein; and

          WHEREAS, the parties to the Credit Agreement desire to amend the
Credit Agreement as set forth herein; and

          WHEREAS, defined terms used herein unless otherwise defined herein
shall have the meanings ascribed to them in the Credit Agreement.

          NOW, THEREFORE, the parties hereto, in consideration of their mutual
covenants and agreements hereinafter set forth and intending to be legally bound
hereby, covenant and agree as follows:

          1.   Amendments to the Credit Agreement.

          The parties hereby amend the Credit Agreement as follows:

               A.   Existing Definitions.

          The definitions of "EBITDA" and "Leverage Ratio" are hereby amended
and restated to read as follows:

               "EBITDA for any Person during any period of determination shall
     mean the net income of such Person, plus the sum of the following items to
     the extent deducted in arriving as such net income: (i) depreciation, (ii)
     amortization, (iii) interest expense, (iv) income tax expense, (v) FAS 142
     charges incurred on or before March 31, 2002 and deducted in arriving at
     such net income, (vi) writedowns of the net book value of equity
     investments listed on Schedule 1.1(E) in an amount not to exceed
     $16,000,000 in the aggregate to the extent that such writedowns are
     deducted in arriving at such net income, (vii) non-cash compensation
     expense recorded in connection with the issuance by the Borrower of shares
     of its common stock to key employees of acquired businesses pursuant to
     pre-acquisition commitments made by the Borrower to issue such shares to
     such employees in an amount not to exceed $3,500,000 during any fiscal
     quarter, plus (viii)

<PAGE>

     any non-cash expense recorded in connection with the issuance of stock
     options to employees (in the event that GAAP should require that such
     expenses be deducted from net income).

               "Leverage Ratio shall mean as of any date of determination, the
     ratio of the amount in (A) to the amount in (B) below:

               (A)  the sum of the following items of the Borrower and its
     Subsidiaries existing as of such date:

                    (i)   consolidated Indebtedness excluding obligations in
     respect of reimbursement agreements, letters of credit or bank guarantees
     supporting client engagements (collectively, "Client Engagement Support
     Obligations"), plus

                    (ii)  20% of Client Engagement Support Obligations,

               TO

               (B)  Consolidated EBITDA for the most recent four consecutive
     quarters ended on or prior to such date of determination."

          Clause (iv) of the definition of "Indebtedness" is hereby amended to
read as follows:

     "(iv) net liability arising (either directly or by way of a Guaranty) from
     exposure under any currency swap agreement, interest rate swap, cap, collar
     or floor agreement or other hedging device unless such net liability
     results from a hedge which qualifies under GAAP (including all applicable
     rules promulgated by the Financial Accounting Standards Board), as amended,
     as a hedge of foreign currency exposure or interest rate exposure, as
     calculated in accordance with GAAP;"

               B.   New Definitions.

          The following new definitions are hereby added to Section 1.1 in
alphabetical order:

               "Consolidated Total Assets shall mean, as of any date, the total
     assets of the Borrower and its Subsidiaries which would be shown as assets
     on a consolidated balance sheet of the Borrower and its Subsidiaries as of
     such date prepared in accordance with GAAP, after eliminating all amounts
     properly attributable to minority interests, if any, in the stock and
     surplus of Subsidiaries.

               Subsequent Indebtedness shall mean, as of any date of
     determination (without duplication), the sum of all outstanding unsecured
     Indebtedness on such date of all Subsidiaries of the Borrower other than
     any such Indebtedness incurred pursuant to Subsections (i) through (vi) and
     (viii) of Section 7.2.1 [Indebtedness]."

                                      -2-

<PAGE>

               C.   Section 7.2.3 [Guaranties].

               Clause (i) of Section 7.2.3 [Guaranties] is hereby amended and
restated to read as follows:

               "(i)   Guaranties of Indebtedness or other obligations of the
     Loan Parties not prohibited hereunder and Guaranties of Indebtedness of
     Foreign Subsidiaries if such Guaranties are permitted under clauses (vi),
     (ix), (xii) or (xiii) of Section 7.2.4 [Loans and Investments],"

               D.   Section 7.2.4 [Loans and Investments].

               New clauses (xii) and (xiii) are hereby added to Section 7.2.4,
to immediately follow clause (xi), and to read as follows:

               "(xii) Guarantees by the Borrower of loans made to Foreign
Subsidiaries by Persons who are not Loan Parties or Subsidiaries of Loan
Parties; provided that the total amount of obligations guarantied under such
Guarantees does not exceed $200,000,000; and

               (xiii) Guarantees by the Borrower of foreign currency hedge
agreements entered into by Foreign Subsidiaries solely to hedge their foreign
currency risks associated with intercompany loans made by or to such Foreign
Subsidiaries to or by the Borrower or its other Subsidiaries."

               E.   Section 7.2.6 [Liquidations, Mergers, Consolidations,
                    Acquisitions].

               The last paragraph of clause (vii)(b) of Section 7.2.6
[Liquidations, Mergers, Consolidations, Acquisitions] which begins " In
connection with calculations of the covenants in Sections 7.2.16 [Maximum
Facility Usage] through 7.2.19 [Minimum Net Worth]," is hereby amended and
restated to read as follows:

     "In connection with such acquisition:

          (A)  Inclusion of Pre Acquisition Results of the Acquired Business.

               (i)  if the total consideration paid or given is greater than or
     equal to $50,000,000 and the acquisition was consummated after the date of
     this Second Amendment, the Loan Parties shall include income statement and
     other cash flow statement items of the acquired Person or business for
     periods prior to the date of the acquisition in the computation of the
     covenants in Sections 7.2.16 [Maximum Facility Usage] through 7.2.19
     [Minimum Net Worth] both as of the date of such acquisition (reported in
     the applicable acquisition compliance certificate) and as of each quarter
     ending before or thereafter (reported in the quarterly Compliance
     Certificates); and

               (ii) if the total consideration paid or given is less than
     $50,000,000 or if the acquisition was consummated prior to the date of this
     Second Amendment (but after the date of the Credit Agreement), the Loan
     Parties shall:

                                      -3-

<PAGE>

               (a)  include income statement and other cash flow statement items
     of the acquired Person or business for periods prior to the date of such
     acquisition in the computation of the covenants in Sections 7.2.16 [Maximum
     Facility Usage] through 7.2.19 [Minimum Net Worth] as of the date of such
     acquisition (reported in the applicable acquisition compliance certificate
     for such acquisition) and

               (b)  exclude such income statement and other cash flow statement
     items (referred to in clause (a) immediately above) in all quarterly
     computations of the covenants in Sections 7.2.16 [Maximum Facility Usage]
     through 7.2.19 [Minimum Net Worth] reported in quarterly Compliance
     Certificates;

          (B)  Financial Statements of the Acquired Business; Pro Forma
     Statements and Computations.

               The Loan Parties shall deliver the following documents (i) with
     their acquisition compliance certificate which they deliver under this
     Section 7.2.6(vii), and (ii) with each of their quarterly Compliance
     Certificates which they deliver following such acquisition (if the Loan
     Parties are required to include in such quarterly computations of their
     financial covenants the income statement and other cash flow statement
     items of the acquired Person or business for periods prior to the date of
     such acquisition pursuant to clauses (A)(i) and (ii) of this Section
     7.2.6(vii)(b) above):

               (1)  the pre-aquisition financial statements of such Person or
     business (which shall not be older than 135 days prior to the date of such
     acquisition);

               (2)  pro forma combined computations of the covenants in Sections
     7.2.16 [Maximum Facility Usage] through 7.2.19 [Minimum Net Worth] and pro
     forma combined financial statements, in each case of the Loan Parties and
     the acquired business, and a certification to the Administrative Agent for
     the benefit of the Banks that the Borrower has reviewed such financial
     statements and either (i) the assets, liabilities, shareholders equity,
     income and expenses and other components of such statements are computed
     consistently with the corresponding items of the Borrower and its
     Subsidiaries in all material respects (subject to the adjustments described
     in Section 7.2.6.2 and Schedule 7.2.6), or (ii) to the extent there are
     differences in such computations that result in covenant levels more
     favorable (and not less favorable) to Borrower than they would be if such
     differences did not exist, the Borrower shall adjust in its pro forma
     combined financial statements to eliminate such differences (subject to the
     adjustments described in Section 7.2.6.2 and Schedule 7.2.6, to the extent
     the Permitted Acquisition is an Andersen Acquisition or an Acquired
     Andersen Business); and"

               F.   Section 7.2.15 [Negative Pledges Covenants].

               Section 7.2.15 [Negative Pledges Covenants] of the Credit
Agreement is hereby deleted and the words "Intentionally Omitted" are inserted
in lieu thereof.

               G.   Section 7.2.18 [Adjusted Fixed Charge Coverage Ratio].

                                      -4-

<PAGE>

                    Section 7.2.18 [Adjusted Fixed Charge Coverage Ratio] is
hereby amended and restated in its entirety to read as follows:

     "The Loan Parties shall not at any time permit the ratio of the amount in
     clause (i) below to the amount in clause (ii) below for the four quarters
     then ending, to be less than 1.25 to 1.0:

          (i)  Consolidated EBITDA plus rent expense,

               TO

          (ii) the sum of interest expense, rent expense, cash dividends, and
     scheduled principal payments on Indebtedness, excluding in this clause (ii)
     the following:

          (1) payments under this Agreement,

          (2) payments under the PNC Receivables Purchase Facility, and

          (3) any of the following payments under any revolving credit facility
     provided to a Foreign Subsidiary for working capital purposes or under the
     Revolving Credit Facility dated August 21, 2002 (the "Bridge Loan"),
     between the Borrower, BearingPoint LLC, the guarantors referred to therein,
     the banks party thereto, JP Morgan Chase Bank, as the administrative agent,
     and J.P. Morgan Securities, Inc., as the sole arranger and book runner,
     which is attached as Exhibit 10.31 on the Borrower's Form 10-K filed on
     September 30, 2002:

               (I)  voluntary prepayments under such facility prior to maturity,
     or

               (II) the scheduled payment of principal on the maturity date of
     such facility:

                    (A) to the extent that such payment is made from the
     proceeds of a replacement revolving credit working capital facility,

                    (B) in the case of the Bridge Loan, to the extent that such
     payment (which shall be due in December, 2002) is made from the proceeds of
     the proposed senior note offering of the Borrower or

                    (C) if the maturity date of such facility is extended by
     mutual agreement of the parties thereto prior to maturity,

     but including in both clauses (i) and (ii) capitalized leases and cash
     taxes paid, with respect to each item referred to in such clauses (i) and
     (ii)."

               H.   Section 7.2.20 [Subsequent Indebtedness].

                    A new Section 7.2.20 [Subsequent Indebtedness] is hereby
     added to the Credit Agreement to follow immediately after Section 7.2.19
     and to read as follows:

                                      -5-

<PAGE>

           "7.2.20 Subsequent Indebtedness.

               The Borrower will not permit at any time Subsequent Indebtedness
     to exceed 10% of Consolidated Total Assets."

               I.   Amendments to Compliance Certificates.

                    The following exhibits to the Credit Agreement are hereby
amended and restated in the forms attached hereto. Such exhibits are being
amended to reflect the changes to the Credit Agreement set forth in Sections
1(A) through 1(G) of this Second Amendment.

     EXHIBIT 7.2.6  -    ACQUISITION COMPLIANCE CERTIFICATE
     EXHIBIT 7.3.3  -    QUARTERLY COMPLIANCE CERTIFICATE

           2.  Representations, Warranties and covenants.

               The Loan Parties hereby represent, warrant and covenant to the
Banks as follows:

               (a) The representations and warranties of Loan Parties contained
in the Credit Agreement are true and correct on and as of the date hereof with
the same force and effect as though made by the Loan Parties on such date,
except to the extent that any such representation or warranty expressly relates
solely to a previous date in which case such representations and warranties are
true and correct as of such date; and

               (b) The Loan Parties are in compliance with all terms,
conditions, provisions, and covenants contained in the Credit Agreement; and the
execution, delivery, and performance of this Second Amendment have been duly
authorized by all necessary corporate action, require no governmental approval,
and will not contravene, conflict with, nor result in the breach of any law,
charter, articles, or certificate of incorporation, bylaws, or agreement
governing or binding upon the Loan Parties or any of their property; and no
Event of Default or Potential Default has occurred and is continuing or would
result from the making of this Second Amendment.

           3.  Conditions to Effectiveness.

               This Second Amendment shall be effective upon completion of the
following conditions precedent:

               (i)  Execution. The Required Banks, the Administrative Agent, the
Borrower and the other Loan Parties shall have executed and delivered to the
Administrative Agent signature pages hereto by counterpart or otherwise.

               (ii) Joinders. BearingPoint Technology Procurement Services, LLC,
BearingPoint USA, Inc., BearingPoint Puerto Rico, LLC, BearingPoint
International I, Inc. and BearingPoint International II, Inc. shall have
executed and delivered to the Administrative Agent

                                      -6-

<PAGE>

Guarantor Joinders and all other documents required under the Credit Agreement
or such Guarantor Joinders to be delivered in connection therewith shall have
been executed and delivered to the Administrative Agent.

               (iii) Fees. The Borrower shall have paid to the Agent for the
benefit of each Bank a fee in the amount of .15% times the Commitment of such
Bank.

           4.  Amendment.

               Any reference to the Credit Agreement or other Loan Documents in
any document, instrument, or agreement shall hereafter mean and include the
Credit Agreement or such Loan Document, including exhibits thereto, as amended
hereby. In the event of any irreconcilable inconsistency between the terms or
provisions hereof and the terms or provisions of the Credit Agreement or such
Loan Document, including such exhibits, the terms and provisions hereof shall
control.

           5.  Force and Effect.

               The Loan Parties reconfirm, restate, and ratify the Credit
Agreement and all other documents executed in connection therewith and the Loan
Parties confirm that all such documents have remained in full force and effect
since the date of their execution except to the extent that the Credit Agreement
is expressly modified by this Second Amendment.

           6.  Governing Law.

               This Second Amendment shall be deemed to be a contract under the
laws of the State of New York and for all purposes shall be governed by and
construed and enforced in accordance with the internal laws of the State of New
York without regard to its conflict of laws principles.

           7.  Counterparts.

               This Second Amendment may be signed in any number of counterparts
each of which shall be deemed an original, but all of which together shall
constitute one and the same instrument.

                                      -7-

<PAGE>

        [SIGNATURE PAGE 1 OF 15 TO SECOND AMENDMENT TO CREDIT AGREEMENT]

IN WITNESS WHEREOF, the parties hereto, by their officers thereunto duly
authorized, have executed this Agreement as of the day and year first above
written.

                                   BORROWER:

                                   BEARINGPOINT, INC. (formerly known as
                                   KPMG Consulting, Inc.)

                                   By:____________________________________(SEAL)
                                      Name:
                                      Title:

                                   GUARANTORS:

                                   BEARINGPOINT, LLC

                                   By:____________________________________(SEAL)
                                      Name:
                                      Title:

                                   BEARINGPOINT ISRAEL, LLC

                                   By:____________________________________(SEAL)
                                      Name:
                                      Title:

                                   SOFTLINE ACQUISITION CORP.

                                   By:____________________________________(SEAL)
                                      Name:
                                      Title:

                                   BEARINGPOINT GLOBAL OPERATIONS,    INC.

                                   By:____________________________________(SEAL)
                                      Name:
                                      Title:

<PAGE>

              [SIGNATURE PAGE 2 OF 15 TO SECOND AMENDMENT TO CREDIT
                                   AGREEMENT]

                                          SOFTLINE CONSULTING &
                                          INTEGRATORS, INC.

                                          By:_____________________________(SEAL)
                                             Name:
                                             Title:

                                          I2 MIDATLANTIC LLC

                                          By:_____________________________(SEAL)
                                             Name:
                                             Title:

                                          I2 NORTHWEST LLC

                                          By:_____________________________(SEAL)
                                             Name:
                                             Title:

                                          OAD ACQUISITION CORP.

                                          By:_____________________________(SEAL)
                                             Name:
                                             Title:

                                          BEARINGPOINT TECHNOLOGY
                                          PROCUREMENT SERVICES, LLC

                                          By:_____________________________(SEAL)
                                             Name:
                                             Title:

                                          BEARINGPOINT CAPITAL, LLC

                                          By:_____________________________(SEAL)
                                             Name:
                                             Title:

<PAGE>

              [SIGNATURE PAGE 3 OF 15 TO SECOND AMENDMENT TO CREDIT
                                   AGREEMENT]

                                          OAD GROUP, INC.

                                          By:_____________________________(SEAL)
                                             Name:
                                             Title:

                                          METRIUS, INC.

                                          By:_____________________________(SEAL)
                                             Name:
                                             Title:

                                          PEATMARWICK, INC.

                                          By:_____________________________(SEAL)
                                             Name:
                                             Title:

                                          BEARINGPOINT ENTERPRISE HOLDINGS, LLC

                                          By:_____________________________(SEAL)
                                             Name:
                                             Title:

                                          BEARINGPOINT GLOBAL DE, LLC

                                          By:_____________________________(SEAL)
                                             Name:
                                             Title:

                                          BEARINGPOINT INTERNATIONAL, INC.

                                          By:_____________________________(SEAL)
                                             Name:
                                             Title:

<PAGE>

              [SIGNATURE PAGE 4 OF 15 TO SECOND AMENDMENT TO CREDIT
                                   AGREEMENT]

                                          BEARINGPOINT SOUTH PACIFIC, LLC

                                          By:_____________________________(SEAL)
                                             Name:
                                             Title:

                                          BEARINGPOINT AMERICAS, INC.

                                          By:_____________________________(SEAL)
                                             Name:
                                             Title:

                                          BEARINGPOINT BG, LLC

                                          By:_____________________________(SEAL)
                                             Name:
                                             Title:

                                          PELOTON HOLDINGS, L.L.C.

                                          By:_____________________________(SEAL)
                                             Name:
                                             Title:

<PAGE>

              [SIGNATURE PAGE 5 OF 15 TO SECOND AMENDMENT TO CREDIT
                                   AGREEMENT]

                                          BEARINGPOINT EUROPEAN HOLDINGS, LLC

                                          By:_____________________________(SEAL)
                                             Name:
                                             Title:

                                          BEARINGPOINT SOUTHEAST ASIA, LLC

                                          By:_____________________________(SEAL)
                                             Name:
                                             Title:

                                          BEARINGPOINT RUSSIA, LLC

                                          By:_____________________________(SEAL)
                                             Name:
                                             Title:

                                          BEARINGPOINT USA, INC.

                                          By:_____________________________(SEAL)
                                             Name:
                                             Title:

                                          BEARINGPOINT PUERTO RICO, LLC

                                          By:_____________________________(SEAL)
                                             Name:
                                             Title:

                                          BEARINGPOINT INTERNATIONAL I, INC.

                                          By:_____________________________(SEAL)
                                             Name:
                                             Title:

                                          BEARINGPOINT INTERNATIONAL II, INC.

<PAGE>

                                          By:_____________________________(SEAL)
                                             Name:
                                             Title:

                                      -13-

<PAGE>

              [SIGNATURE PAGE 6 OF 15 TO SECOND AMENDMENT TO CREDIT
                                   AGREEMENT]

                                        PNC BANK, NATIONAL ASSOCIATION,
                                        individually and as Administrative Agent

                                        By: ____________________________________
                                        Title: _________________________________

<PAGE>

              [SIGNATURE PAGE 7 OF 15 TO SECOND AMENDMENT TO CREDIT
                                   AGREEMENT]

                                         JPMORGAN CHASE BANK
                                         individually and as Documentation Agent

                                         By: ___________________________________
                                         Title: ________________________________

<PAGE>

              [SIGNATURE PAGE 8 OF 15 TO SECOND AMENDMENT TO CREDIT
                                   AGREEMENT]

                                        BARCLAYS BANK PLC, individually and as
                                        Syndication Agent

                                        By: ____________________________________
                                        Title: _________________________________

<PAGE>

              [SIGNATURE PAGE 9 OF 15 TO SECOND AMENDMENT TO CREDIT
                                   AGREEMENT]

                                        SOCIETE GENERALE

                                        By: ____________________________________
                                        Title: _________________________________

<PAGE>

             [SIGNATURE PAGE 10 OF 15 TO SECOND AMENDMENT TO CREDIT
                                   AGREEMENT]

                                        SUNTRUST BANK, individually and as the
                                        Co-Agent

                                        By: ____________________________________
                                        Title: _________________________________

<PAGE>

             [SIGNATURE PAGE 11 OF 15 TO SECOND AMENDMENT TO CREDIT
                                   AGREEMENT]

                                      BANK OF AMERICA, N.A., individually and as
                                      Documentation Agent

                                      By:________________________________
                                      Title:_____________________________

<PAGE>

             [SIGNATURE PAGE 12 OF 15 TO SECOND AMENDMENT TO CREDIT
                                   AGREEMENT]

                                       THE NORTHERN TRUST COMPANY

                                       By: ______________________________
                                       Title:____________________________

<PAGE>

             [SIGNATURE PAGE 13 OF 15 TO SECOND AMENDMENT TO CREDIT
                                   AGREEMENT]

                                        WESTPAC BANKING CORPORATION

                                        By:______________________________
                                        Title:___________________________

<PAGE>

            [SIGNATURE PAGE 14 OF 15 TO SECOND AMENDMENT TO CREDIT
                                  AGREEMENT]

                                         MELLON BANK, N.A.

                                         By:_______________________________
                                         Title:____________________________

<PAGE>

            [SIGNATURE PAGE 15 OF 15 TO SECOND AMENDMENT TO CREDIT
                                  AGREEMENT]

                                             CITIBANK, N.A., individually and as
                                             Documentation Agent

                                             By:________________________________
                                             Title:_____________________________

<PAGE>

               EXHIBIT 7.2.6-- ACQUISITION COMPLIANCE CERTIFICATE

                                [to be attached]

<PAGE>
                EXHIBIT 7.3.3-- QUARTERLY COMPLIANCE CERTIFICATE

                                [to be attached]

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00047-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00047-of-00352.parquet"}]]