Document:

<PAGE>   1
                                                                    EXHIBIT 10.4

                            NON-COMPETITION AGREEMENT

                        DATED AS OF _____________, 2001,

                                      AMONG

                              KPMG CONSULTING, LLC,

                              KPMG CONSULTING, INC.

                                       AND

                                    KPMG LLP

<PAGE>   2

                            NON-COMPETITION AGREEMENT

                  THIS NON-COMPETITION AGREEMENT (the "Agreement"), dated as of
__________, 2001, is among KPMG LLP, a Delaware registered limited liability
partnership (the "Partnership"), KPMG CONSULTING, INC., a Delaware corporation
("Consulting, Inc."), and KPMG CONSULTING, LLC, a Delaware limited liability
company ("LLC," and   together with Consulting, Inc.,
"Consulting").

                               W I T N E S S E T H

                  WHEREAS, the Partnership has separated its Consulting Business
(as hereinafter defined) from its accounting and tax businesses;

                  WHEREAS, the Partnership formed Consulting, Inc. and LLC in
connection with the transfer to LLC of certain of the operating assets,
properties, personnel and liabilities related to the Consulting Business held by
the Partnership and certain Subsidiaries of the Partnership so that from and
after the Effective Date the Consulting Business was held by Consulting;

                  WHEREAS, the Partnership and Consulting desire to clearly
distinguish the types of professional services that will be provided by each of
the Partnership and Consulting;

                  WHEREAS, the Partnership and Consulting entered into the
Division of Services Agreement dated as of January 31, 2000 (the "Original
Agreement") which shall remain in effect until the earlier of the occurrence of
an IPO or a Change in Control (each as defined herein); and

                  WHEREAS, the Partnership and Consulting desire to amend and
restate the terms of the non-competition provisions contained in the Original
Agreement, such amendment and restatement to be effective only upon the earlier
of the occurrence of an IPO or a Change in Control.

                  NOW, THEREFORE, in consideration of the premises and the
mutual agreements contained herein, and for other good and valuable
consideration, the receipt and sufficiency of which are hereby acknowledged, the
Partnership and Consulting each hereby agree as follows:

                                   ARTICLE I

                 DEFINITIONS, INTERPRETATIONS AND EFFECTIVENESS

                  Section 1.1. Definitions. As used in this Agreement, the
following terms shall have the meanings set forth below.

                  "BMP" means the Partnership's proprietary Business Measurement
Process methodology used in connection with assurance services.

<PAGE>   3

                  "CHANGE IN CONTROL" shall mean:

                  (i) a sale or transfer to a non-affiliated third party of all
or substantially all of the assets of Consulting on a consolidated basis in any
transaction or series of related transactions;

                  (ii) any merger, consolidation or reorganization in which
Consulting is a party, except for a merger, consolidation or reorganization in
which Consulting is the surviving corporation and, after giving effect to such
merger, consolidation or reorganization, the holders of Consulting's outstanding
equity (on a fully diluted basis) immediately prior to the merger, consolidation
or reorganization will own in the aggregate immediately following the merger,
consolidation or reorganization Consulting's outstanding equity (on a fully
diluted basis) either (i) having the ordinary voting power to elect a majority
of the members of Consulting's Board of Directors to be elected by the holders
of Common Stock and any other class which votes together with the Common Stock
as a single class or (ii) representing at least 50% of the equity value of
Consulting as reasonably determined by the Board of Directors; or

                  (iii) any Person, other than the Partnership or its
affiliates, acquires beneficial ownership of 50% or more of the outstanding
equity of Consulting generally entitled to vote on the election of directors.

                  "CONSULTING" has the meaning set forth in the Preamble.

                  "CONSULTING BUSINESS" means the business of Consulting, which
shall consist of the provision of the Consulting Services and the Consulting
Supporting Services.

                  "CONSULTING, INC." has the meaning set forth in the Preamble.

                  "CONSULTING, LLC" has the meaning set forth in the Preamble.

                  "CONSULTING SERVICES" means those services provided by
Consulting and the Transferred Subsidiaries to their clients immediately
following the Effective Date, which consists of the Systems Integration and
Integrated Solutions Services, and in particular those services listed on
Appendix A hereto identified as Consulting Services, and any New Consulting
Services.

                  "CONSULTING SUPPORTING SERVICES" shall mean those Consulting
Services that are necessary or advisable to be provided in connection with or
related to the provision of any of the Partnership Services to be provided to
any client of the Partnership Business.

                  "DISPUTE" has the meaning set forth in Section 3.1.

                  "EFFECTIVE DATE" means January 31, 2000.

                  "IPO" shall mean the initial public offering of the common
stock of Consulting, Inc. registered under the Securities Act of 1933, as
amended.

                                      -3-
<PAGE>   4
                  "NEW CONSULTING SERVICE" shall mean a service related to the
Consulting Services that is not currently provided by the Partnership or
Consulting but which the Parties agree, in accordance with the terms of this
Agreement, shall constitute a Consulting Service.

                  "NEW PARTNERSHIP SERVICE" shall mean a service related to the
Partnership Services that is not currently provided by the Partnership or
Consulting but which the Parties agree, in accordance with the terms of this
Agreement, shall constitute a Partnership Service.

                  "NEW SERVICE" shall mean a New Consulting Service or a New
Partnership Service.

                  "ORIGINAL AGREEMENT" shall have the meaning set forth in the
recitals.

                  "PARTNERSHIP SERVICES" means those services provided by the
Partnership or its Retained Subsidiaries immediately following the Effective
Date, which consists of the assurance and tax services currently provided by the
Partnership, other than Consulting Services, including without limitation,
attestation and verification services, business risk and technology risk
management services, and other services utilizing BMP as a platform for the
delivery of such services, including but not limited to those services
identified on Appendix A attached hereto as Assurance Services, and the New
Partnership Services.

                  "PARTNERSHIP SUPPORTING SERVICES" shall mean those Partnership
Services that are necessary or advisable to be provided in connection with or
related to the provision of any of the Consulting Services to clients of the
Consulting Business.

                  "PARTY" means the Partnership, Consulting, Inc. or LLC.

                  "PERSON" means an individual, corporation, partnership,
limited liability company, unincorporated syndicate, unincorporated
organization, trust, trustee, executor, administrator or other legal
representative, governmental authority or agency, or any group of Persons acting
in concert.

                  "RETAINED SUBSIDIARIES" means any Subsidiary of the
Partnership at any time after the Effective Date, but excluding Consulting and
the Transferred Subsidiaries.

                  "SYSTEMS INTEGRATION AND INTEGRATED SOLUTIONS SERVICES" means
services related to the installation and implementation of hardware and software
products, electronic commerce and other internet-based solutions and related
information technology services, including without limitation, software
development, resale, distribution and evaluation of third-party products,
strategic and operations advice and assistance, including without limitation,
operational or process redesign, operations improvement of a client's internal
processes or the information flows required to support those operations;
provided, that such services shall be subject to any limitations set forth in
Appendix A.

                  "SUBSIDIARY" means, when used with reference to any Party, any
corporation, partnership, limited liability company or other entity, a majority
of the outstanding voting power of which is owned directly or indirectly by such
Party.

                                      -4-
<PAGE>   5

                  "TRANSFERRED SUBSIDIARIES" means any Subsidiary which relates
to the Consulting Business and which is transferred to Consulting or a
Subsidiary of Consulting.

                  Section 1.2. Rules of Construction. In this Agreement, unless
a clear contrary intention appears:

                  (1) singular numbers includes the plural and vice versa;

                  (2) reference to any gender includes the other gender;

                  (3) reference to any Section means such Section of this
             Agreement and references in any Section or definition to any clause
             means such clause of such Section or definition;

                  (4) "herein", "hereunder", "hereof", "hereto", and words of
             similar import shall be deemed references to this Agreement as a
             whole and not to any particular Section or other provision hereof
             or thereof;

                  (5) "including" (and with correlative meaning "include") means
             including without limiting the generality of any description
             preceding such term;

                  (6) relative to the determination of any period of time,
             "from" means "from and including," "to" means "to but excluding"
             and "through" means "through and including;" and

                  (7) headings contained in this Agreement have been inserted
             for convenience of reference only and are not to be used in
             construing this Agreement.

                  Section 1.3. Effectiveness of this Agreement. This Agreement
shall become effective upon the earlier to occur of (i) the consummation of an
IPO, or (ii) the consummation of a Change in Control. Prior to the effectiveness
of this Agreement, the Original Agreement shall be in full force and effect.

                                   ARTICLE II

                                 NON-COMPETITION

                  Section 2.1. (a) Non-Competition. From and after the Effective
Date, Consulting may provide the Consulting Services and shall not, directly or
through any Person controlling, controlled by, or under direct or indirect
common control with Consulting, engage in the provision of any Partnership
Services.

                  (b) From and after the Effective Date, the Partnership may
provide the Partnership Services and shall not, directly or through any Person
controlling, controlled by, or under direct or indirect common control with the
Partnership, engage in the provision of any Consulting Services.

                                      -5-
<PAGE>   6

                  Section 2.2. New Services. The Partnership and Consulting
acknowledge that each of the Partnership Business and the Consulting Business
will, in the future, involve the provision of services not currently provided by
either the Partnership or Consulting and each agrees that it is advisable and in
the best interests of each of the Parties to provide a mechanism to evaluate the
appropriate Party to provide such services during the term of this Agreement. In
furtherance thereof, the Partnership and Consulting hereby agree that any New
Service shall become part of the business with respect to which such service
most closely relates at the time. To facilitate this agreement, each Party
shall, upon the written request of the other Party, but in any event no later
than March 31 and September 30 of each year during the term of this Agreement,
provide the other Party with information describing in reasonable detail New
Services which have been made available by the Party since the last report. The
Party offering such New Service shall have the exclusive right to do so and such
service shall be included within the definition of the services provided by such
Party as set forth herein unless the other Party sends written notice of its
objection thereto within 30 days of receipt of written notification. Any such
objection shall be considered a Dispute and shall be resolved in accordance with
the provisions of this Agreement.

                  Section 2.3. (a) Additional Considerations and Agreements.
Nothing in this Agreement shall limit the right of either Party to hire the
personnel needed to provide the services to be provided by such Party consistent
with the terms of this Agreement.

                  (b) During the term of this Agreement, Consulting shall not
become a licensed certified public accounting firm and the personnel of
Consulting shall not hold themselves out as certified public accountants or
provide any advice or interpretation of any accounting standards, literature or
rules and the interpretation thereof as promulgated by the applicable standard
setting bodies, including without limitation, the Financial Accounting Standards
Board, the American Institute of Certified Public Accountants and the Securities
and Exchange Commission, or the successors thereto, in any manner or by any
means. The Partnership shall not become a systems integrator.

                  (c) Each Party shall have the right to determine the
appropriate titles for its personnel, based on market acceptance and demand.
Notwithstanding the foregoing, the Partnership and Consulting each agree that,
during the term of this Agreement, it is advisable and in the best interests of
each of the Parties to limit the competition between the Partnership Business
and the Consulting Business with respect to the recruitment of personnel and in
that regard the Partnership hereby agrees to use all reasonable efforts to avoid
the use of the term "consultant" in connection with its recruiting efforts.

                  (d) The Partnership shall have the right to develop technology
tools to support and facilitate the delivery of the Partnership Services. The
Partnership may, but shall not be required to, utilize the services of
Consulting, other joint venture or alliance partners or any third party vendor
or contractor in connection with such development. The Partnership shall have
the right to enter into other joint ventures or alliances, or to use any third
party vendors or contractors in the development and/or delivery of
non-technology tools and Partnership Services.

                  (e) To the extent any client engagement as of the Effective
Date involved the

                                      -6-
<PAGE>   7

services of both the Partnership and Consulting, the Parties agree to negotiate
in good faith the appropriate arrangements necessary to continue such engagement
following the Effective Date if the Parties so desire in a prime/subcontractor
relationship with fees payable by the client for such contract work.

                  (f) The Partnership and Consulting each agree that it is
advisable and in the best interests of the Parties to provide a mechanism to
avoid a situation in which the Partnership and Consulting each submit a proposal
to a client to provide similar services to such client. If either Party obtains
information or otherwise becomes aware that the Partnership and Consulting each
intend to submit a proposal to a client with respect to the same potential
engagement, the Party with such information (the "Notifying Party") shall send
written notice to the other Party (the "Receiving Party") setting forth the name
of the client and a description of the services to be provided in connection
with such engagement. Within five (5) business days of receipt of such notice
the Receiving Party shall send the Notifying Party a response indicating whether
it intends to submit a proposal with respect to such engagement and, if so, why
it believes it is the appropriate Party to submit the proposal. Within two (2)
business days of receipt of a response indicating the Receiving Party's
intention to submit a proposal, the Notifying Party will send the Receiving
Party written notice of objection if the Receiving Party also intends to submit
a proposal and such objection shall be considered a Dispute and shall be
resolved in accordance with the provisions of this Agreement.

                  (g) (i) The Partnership and Consulting each agree that nothing
set forth herein shall prohibit the Partnership from acquiring, purchasing or
otherwise combining with, and following such acquisition, purchase or
combination, actively engaging in, any business that has a subsidiary, division,
group, franchise or segment that is engaged in any Consulting Services, and
termination of this Agreement shall not occur, so long as such the Partnership
divests itself or causes the divestiture of such subsidiary, division, group,
franchise or segment within six months of the date of such acquisition, purchase
or combination.

                      (ii) This Agreement and the rights and obligations of the
Parties hereunder shall terminate in the event the Partnership enters into a
merger, consolidation, amalgamation or other business combination involving the
Partnership or KPMG International which results in the Partnership (either
directly or through any other Person controlling, controlled by, or under direct
or indirect common control with the Partnership) providing consulting services
comparable to those offered by Consulting if the Partnership fails to divest as
required pursuant to Section 2.3(g)(i).

                      (iii) In the event that this Agreement is terminated
pursuant to Section 2.3(g)(ii), Partnership shall pay to Consulting any damages
suffered by Consulting as a result of an event described in Section 2.3(g)(ii).
The Parties shall negotiate in good faith for a period of 30 days to determine
the amount of any such damages, and if the Parties are unable to agree within
such 30 day period, the matter shall be resolved as a Dispute under Article IV.

                  (h) (i) The Partnership and Consulting each agree that nothing
set forth herein shall prohibit Consulting from acquiring, purchasing or
otherwise combining with, and following such acquisition, purchase or
combination, actively engaging in, any business that has a

                                      -7-
<PAGE>   8

subsidiary, division, group, franchise or segment that is engaged in any
Partnership Services, and termination of this Agreement shall not occur so long
as Consulting divests itself or causes the divestiture of such subsidiary,
division, group, franchise or segment within six months of the date of such
acquisition, purchase or combination.

                      (ii) This Agreement and the rights and obligations of the
Parties hereunder shall terminate in the event Consulting enters into a merger,
consolidation, amalgamation or other business combination involving Consulting
which results in Consulting (either directly or through any other Person
controlling, controlled by, or under direct or indirect common control with
Consulting) providing assurance or tax services comparable to those offered by
the Partnership if Consulting fails to divest as required pursuant to Section
2.3(h)(i).

                      (iii) In the event that this Agreement is terminated
pursuant to Section 2.3(h)(ii), Consulting shall pay to the Partnership any
damages suffered by the Partnership as a result of an event described in Section
2.3(h)(ii). The Parties shall negotiate in good faith for a period of 30 days to
determine the amount of any such damages, and if the Parties are unable to agree
within such 30 day period, the matter shall be resolved as a Dispute under
Article IV.

                      (i) The Parties agree that each of them may, but shall be
under no obligation to, refer clients to one another. In no event shall the
Parties pay referral fees, commissions or other compensation for any such
referrals to each other or to any subsidiary, affiliate, partner, principal,
employee or agent of the other entity.

                      (j) The Parties agree that they will not enter into any
co- or joint marketing, advertising or similar agreements or arrangements which
(i) are inconsistent with the agreements in Section 2.3(i), and (ii) do not
clearly state that the Partnership and Consulting are separate firms.

                                  ARTICLE III

                               DISPUTE RESOLUTION

                  Section 3.1. Escalation. Except as provided in Section 4.2
hereof, if a dispute, claim or controversy arises out of or arises in connection
with this Agreement, including, but not limited to, the termination or validity
hereof (a "Dispute"), the Partnership and Consulting agree to use the following
procedures, in lieu of either Party initially pursuing other available remedies,
to resolve the Dispute. The Parties agree that they will first attempt to settle
any Dispute arising out of this Agreement through good faith negotiations in the
spirit of mutual cooperation between business executives with authority to
resolve the Dispute. Prior to taking action as provided in Section 3.2, the
Parties shall first submit the Dispute to an appropriate corporate officer or
partner of each Party for resolution, and if such corporate officer and partner
are unable to resolve such Dispute, either Party may request that their
respective chief executive officers, or their respective delegees, attempt to
resolve such Dispute. The officers or delegees to whom any such claim or
controversy is submitted shall attempt to resolve the Dispute through good faith
negotiations over a reasonable period, not to exceed 30 days in the aggregate
unless otherwise

                                      -8-
<PAGE>   9

agreed. Such 30-day period shall be deemed to commence on the date of a notice
from either Party describing the particular Dispute.

                  Section 3.2. Submission to Mediation. If, within 30 days after
such meeting of officer and partner or delegees, the Parties have not succeeded
in negotiating a resolution of the Dispute, the Partnership and Consulting agree
to refer the matter to a panel consisting of one (1) senior partner or the
delegee thereof from the Partnership and one (1) executive officer or the
delegee thereof from Consulting (which individuals or delegees shall not have
been, as much as practicable, directly involved in the Dispute) for review and
resolution. These individuals are referred to herein as the "Senior Executives."
Upon such referral, the Senior Executives shall review the following materials
provided by the Partnership and Consulting: a copy of the terms of this
Agreement and a concise (less than 10 page) summary of the basis of each party's
contentions, including the relevant facts and areas of disagreement. If the
Dispute cannot be resolved by the Senior Executive panel pursuant to this
Section 3.2 within 30 days of the referral of such Dispute, the Partnership and
Consulting may then pursue the remedies contemplated by Section 3.3 and 3.4.

                  Section 3.3. Arbitration. Any dispute that is not resolved by
negotiations pursuant to Section 3.2 will, upon written notice by either Party
to the other Party involved in the Dispute, be resolved by binding arbitration
administered by the American Arbitration Association ("AAA") in accordance with
its Commercial Arbitration Rules. Within ten (10) business days after the
commencement of arbitration, each Party shall select one person to act as
arbitrator and the two arbitrators so selected shall select a third arbitrator
within ten (10) business days of their appointment. If the arbitrators selected
by the Parties are unable or fail to agree upon the third arbitrator within such
time period, the third arbitrator shall be selected by the AAA within the (10)
business days following a written request by any of the parties to the AAA. The
place of arbitration shall be New York, New York, and the language of the
arbitration shall be English. It is understood and agreed by the Parties that
money damages might not be a sufficient remedy for any breach of this Agreement,
and that, notwithstanding anything else set forth in this Section 3.3 concerning
the arbitration of disputes and the procedure for such arbitration, and pending
the outcome of any such arbitration, the Parties shall be entitled to seek and
obtain injunctive relief as a provisional remedy for any such breach, which
shall not be deemed to be the exclusive remedy for any such breach but shall be
in addition to all other provisional remedies available at law or equity. The
prevailing Party in the arbitration shall be entitled, in addition to such other
relief as may be granted, to its reasonable attorney's fees and other costs
reasonably incurred in such arbitration. The Parties specifically agree to be
bound by the decisions rendered by the arbitration panel provided for herein and
agree not to submit a dispute subject to this Section 3.3 to any national,
federal, state, provincial, local or other court or arbitration association
except as may be necessary to enforce the decision rendered by the arbitrators.
The Parties hereby agree that the existence of a Dispute and the details thereof
shall be considered confidential information, and each Party agrees not to
disclose such information to any other Person except those of its personnel that
have a need to know such information for purposes of attempting to resolve the
Dispute.

                  Section 3.4. Injunctive Relief. Nothing contained in this
Article III shall prevent either Party from resorting to judicial process, in
accordance with Section 4.2 if injunctive or other equitable relief from a court
is necessary to prevent serious and irreparable injury to one Party or to
maintain the status quo before, during or after the commencement of the
mediation process set forth in this Article III. The use of arbitration
procedures will not be construed under the doctrine of laches, waiver or
estoppel to affect adversely either Party's right to assert any claim or
defense.

                                      -9-
<PAGE>   10
                                   ARTICLE IV

                            MISCELLANEOUS PROVISIONS

                  Section 4.1. Entire Agreement. This Agreement constitutes the
only agreement between the Parties with respect to the subject matter hereof,
there being no prior written or oral promises or representations not
incorporated herein or therein.

                  Section 4.2. Choice of Law. This Agreement shall be governed
by and construed and enforced in accordance with the laws of the State of New
York, as though all acts and omissions related hereto occurred in New York. Any
lawsuit arising from or related to this Agreement shall only be brought, to the
extent permitted by Section 3.3 and 3.4, in the United States District Court for
the Southern District of New York or in any state court in the State of New
York. To the extent permissible by law, the Parties hereby consent to the
jurisdiction and venue of such courts. Each Party hereby waives, releases and
agrees not to assert, and agrees to cause its Affiliates to waive, release and
not assert, any rights such Party or its Affiliates may have under any foreign
law or regulation that would be inconsistent with the terms of this Agreement as
governed by New York law.

                  Section 4.3. Amendment; Waiver. No amendment or modification
of the terms of this Agreement shall be binding on any Party unless reduced to
writing and signed by an authorized representative of the Party to be bound. The
waiver by any Party of any particular default by the other Party shall not
affect or impair the rights of the Party so waiving with respect to any
subsequent default of the same or a different kind; nor shall any delay or
omission by either Party to exercise any right arising from any default by the
other Party affect or impair any rights which the non-defaulting Party may have
with respect to the same or any future default.

                  Section 4.4. Severability. If any provision of this Agreement
is held invalid or unenforceable for any reason, the invalidity shall not affect
the validity of the remaining provisions of this Agreement, and the Parties
shall substitute for the invalid provision a valid provision which most closely
approximates the intent and economic effect of the invalid provision. Without
limiting the generality of the foregoing, if any provision of this Agreement
shall be determined, under applicable law, to be overly broad in duration,
geographical coverage or substantive scope, such provision shall be deemed
narrowed to the broadest term permitted by applicable law and shall be enforced
as so narrowed.

                  Section 4.5. Counterparts. For convenience of the Parties,
this Agreement may be executed in one or more counterparts, each of which shall
be deemed an original for all purposes.

                                      -10-
<PAGE>   11

                  Section 4.6. Beneficiaries. This Agreement is solely for the
benefit of the Parties and their respective Affiliates, successors and permitted
assigns and shall not confer upon any other Person any remedy, claim, liability,
reimbursement or other right in excess of those existing without reference to
this Agreement.

                  Section 4.7. Notices. All notices which either Party may be
required or desire to give to the other Party shall be in writing and shall be
given by personal service, telecopy, registered mail or certified mail (or its
equivalent), or overnight courier to the other Party at its respective address
or telecopy telephone number set forth below. Mailed notices and notices by
overnight courier shall be deemed to be given upon actual receipt by the Party
to be notified. Notices delivered by telecopy shall also be confirmed in writing
by the sending Party by overnight courier and shall be deemed to be given upon
actual receipt by the Parties to be notified.

                  If to the Partnership:

                           KPMG LLP
                           345 Park Avenue
                           New York, NY 10154
                           Attention: Chairman

                  with a copy to:

                           KPMG LLP
                           345 Park Avenue
                           New York, NY  10154
                           Attention: General Counsel

                  If to Consulting:

                           KPMG Consulting, Inc.
                           1676 International Drive
                           McLean, Virginia  22102
                           Attention: Chief Executive Officer

                  with a copy to:

                           KPMG Consulting, Inc.
                           1676 International Drive
                           McLean, Virginia  22102
                           Attention: General Counsel

A Party may change its address or addresses set forth above by giving the other
Party notice of such change in accordance with the provisions of this Section.

Section 4.8. Termination. This Agreement and the rights and obligations of the
Parties hereunder shall terminate on the earliest to occur of (i) the mutual
agreement of the Parties or (ii) the fifth anniversary of the closing of the
earlier of the IPO or a Change in Control or (iii) the date of a termination
pursuant to Section 2.3.

                                      -11-
<PAGE>   12

                  Section 4.9. Section Headings. All Section headings are for
convenience only and shall in no way modify or restrict any of the terms or
provisions hereof.

                  Section 4.10. Schedules and Exhibits. All Schedules and
Exhibits referred to herein are intended to be and hereby are specifically made
a part of this Agreement.

                  Section 4.11. Performance. Each Party shall cause to be
performed, and hereby guarantee the performance of, all actions, agreements and
obligations set forth herein to be performed by any Subsidiary or Affiliate of
such Party.

                  Section 4.12. Limitation. The Parties understand and
acknowledge that this Agreement is among the Partnership, Consulting, Inc. and
LLC and that their respective partners, principals, officers, directors,
shareholders and members are not liable hereunder in their capacity as such.

                                      -12-
<PAGE>   13

                  IN WITNESS WHEREOF, each of the Parties hereto have caused
this Agreement to be signed by its authorized representatives as of the date
first above written.

                                                     KPMG LLP

                                                     By:
                                                        ------------------------
                                                        Name:
                                                        Title:

                                                     KPMG CONSULTING, LLC

                                                     By:
                                                        ------------------------
                                                        Name:
                                                        Title:

                                                     KPMG CONSULTING, INC.

                                                     By:
                                                        ------------------------
                                                        Name:
                                                        Title:

                                 Signature Page
                                     to the
                            Non-Competition Agreement

<PAGE>   14
                   APPENDIX A TO THE NON-COMPETITION AGREEMENT

NON-COMPETITION BETWEEN ASSURANCE AND CONSULTING

This document is Attachment A to the Non-Competition Agreement and is intended
to describe the division of services between Assurance and Consulting.

<TABLE>
<CAPTION>
             SERVICE                                 ASSURANCE                          CONSULTING
             -------                                 ---------                          ----------
<S>                                       <C>                                 <C>
SYSTEMS INTEGRATION SERVICES              Performs none.                      Provides all such services.

ATTESTATION SERVICES                      Performs all. This applies to       Performs none.
                                          attestation services related to
                                          financial and non financial
                                          information, including the
                                          authentication/auditing of
                                          electronic and digital
                                          transactions.

ACCOUNTING SERVICES                       Provides all accounting, and        Performs information tasks in
                                          bookkeeping services (including     conjunction with and as a part of
                                          accounting issue resolution,        financial systems implementations and
                                          compilations and compilation        program management of large scale
                                          assistance, accounting record       programs. This is not provided as a
                                          reconstruction, reconciliation      discrete service offering.
                                          assistance, account analysis and
                                          regulatory compliance reviews)

CORPORATE TRANSACTIONS, including:

 o       Valuation Services                o       Performs none.              o       Performs all.

 o       Transaction Services              o       Performs all.               o       Performs none.

 o       Corporate Recovery                o       Performs all.               o       Performs none.

 o       Corporate Finance                 o       Performs all.               o       Performs none.

 o       Merger and Integration            o       Provides as to              o       Provides as to Consulting
         Services                                  Partnership Services                Services

ACTUARIAL SERVICES                        Performs all.                       Performs none.

MANAGEMENT ADVISORY SERVICES              Performs all.                       Performs none.
</TABLE>

<PAGE>   15

<TABLE>
<CAPTION>
             SERVICE                                 ASSURANCE                          CONSULTING
             -------                                 ---------                          ----------
<S>                                       <C>                                 <C>
SERVICES

LITIGATION AND FORENSICS                  Performs all, including:            Not a discrete service. May provide
                                                                              expert testimony as requested by
                                           o       Litigation Support         clients.

                                           o       Intellectual Property
                                                   Management

                                           o       Integrity Management and
                                                   Ethics

                                           o       Forensics and Fraud
                                                   Detection and Prevention

                                           o       Channel Management

EXECUTIVE SEARCH                          Performs none.                      Performs none in the US.

FINANCE AND ACCOUNTING OUTSOURCING        Provides functional design and      Provides technology solution and
                                          workforce to operate outsourced     support for systems and networks
                                          processes, and manages              supporting engagements. Consulting is
                                          engagements.                        expected to be the solution provider.

FINANCIAL RISK MANAGEMENT                 Financial Risk Management           Provides none
                                          includes services that assist a
                                          client in understanding its
                                          financial risks, designing
                                          mechanisms to control and
                                          mitigate risks, and analyzing the
                                          implications of those risks.
                                          Financial risks include
                                          derivative risks, credit risks,
                                          treasury risks and other
                                          financial instrument risks.

BUSINESS RISK MANAGEMENT                  Provides evaluative, diagnostic     Provides technology integration
                                          and solution services for all       services in business risk engagements.
                                          areas of business risk.

INTERNAL CONTROLS                         Performs assessments, designs and   Implements technology solutions.
                                          implements solutions related to
                                          internal controls and as further
                                          defined under Information Risk
                                          Management below. Explicitly
                                          performs assessment, design and
                                          implementation of internal
</TABLE>

<PAGE>   16

<TABLE>
<CAPTION>
             SERVICE                                 ASSURANCE                          CONSULTING
             -------                                 ---------                          ----------
<S>                                       <C>                                 <C>
                                          controls around information
                                          security and privacy. Provides
                                          reports on the adequacy of
                                          systems of internal controls.

BUSINESS MEASUREMENT AND INFORMATION      Provides services related to the    Provides technology integration
FLOWS                                     technology integration evaluation   services.
                                          and/or attestation of services.
                                          information flows, including
                                          analyzing information in systems,
                                          using analytics to understand this
                                          information and measurement of
                                          business achievements. Services
                                          will focus on information
                                          efficacy, privacy, reuse and
                                          management, as  well as
                                          attestation of information flows.

STRATEGY CONSULTING                       Provides none                       Provides all

BUSINESS PROCESS REENGINEERING            Provides none                       Provides all

BUSINESS PROCESS ANALYSIS                 Business Process Analysis           Provides technology and integration
                                          services are a natural extensions   services to support Business Process
                                          of the BMP methodology and          Analysis engagements.
                                          continuous improvement aspects of
                                          the BMP methodology.

                                          Business Process Analysis services
                                          assists companies in understanding how
                                          they produce financial information for
                                          internal and external uses. Such
                                          services include financial information
                                          flows in the areas of the finance
                                          function and operations.
</TABLE>

<PAGE>   17

<TABLE>
<CAPTION>
             SERVICE                                 ASSURANCE                          CONSULTING
             -------                                 ---------                          ----------
<S>                                       <C>                                      <C>
                                          Business Process Analysis is
                                          limited to:

                                          o    analyzing a business
                                               process to understand its
                                               objectives,

                                          o    understanding the
                                               impediments to achievement
                                               of those objectives, and

                                          o    making recommendations
                                               to improve the controls to
                                               mitigate risk and improve
                                               the process.

                                          Business Process Analysis does not
                                          include integrating technology
                                          solutions into the process.

                                          Assurance can provide Business Process
                                          Analysis services for all companies
                                          with which KPMG LLP has a BMP based
                                          attestation/verification relationship.

                                          Assurance shall not perform Business
                                          Process Analysis services for
                                          companies with which KPMG LLP does not
                                          have a BMP based
                                          attestation/verification relationship
                                          unless they are below the following
                                          criteria or unless Consulting declines
                                          to perform such engagements:

                                          Commercial entities listed in
                                          Fortune's 1,500 largest companies
                                          based on revenues*
</TABLE>

<PAGE>   18

<TABLE>
<CAPTION>
             SERVICE                                 ASSURANCE                               CONSULTING
             -------                                 ---------                               ----------
<S>                                       <C>                                        <C>
                                          Banks and Bank Holding Companies
                                          listed in the American Bankers' Top 50
                                          in Assets, and any other financial
                                          services entity including insurance,
                                          mortgage banking, brokerage, credit
                                          card processors or other whose assets
                                          are the same size as the 50 largest
                                          Banks*

                                          Health Care Providers in systems
                                          that include 7 or more acute care
                                          facilities*

                                          Federal Government, State
                                          Governments and the 10 Largest
                                          Local Government units*

                                          Top 100 Research Universities, all
                                          state-wide University systems and all
                                          major state and private University
                                          medical hospitals*

REGULATORY SERVICES                       Provides all evaluative,                   Provides no regulatory services except
                                          diagnostic and solution services           for technology integration services to
                                          for areas of regulatory risk.              support regulatory services
                                          Renders attest, compliance and             engagements.
                                          consultative reports in this area.

QUALITY REGISTRAR                         Provides all, including ISO                Provides none
                                          registrar services.

INFORMATION RISK MANAGEMENT

 o       Functional Solutions              o   Assurance is explicitly                o       Consulting may contract with
                                               responsible for assessing                      assurance providers, whereby
                                               the quality of Internal                        assurance providers will provide
                                               Controls and for
</TABLE>

<PAGE>   19

<TABLE>
<CAPTION>
             SERVICE                                 ASSURANCE                               CONSULTING
             -------                                 ---------                               ----------
<S>                                       <C>                                        <C>
                                               providing solutions                            functional internal controls
                                               where improvements are                         design expertise on large scale
                                               warranted or weaknesses                        systems integration service
                                               exist.                                         offerings including ERP,
                                                                                              e-Engineering and Supply Chain
                                                                                              type engagements.

                                                                                      o       Implements technology
                                           o   Assurance provides a                           solutions to respond to BCM
                                               range of Business Continuity                   issues.
                                               Management (BCM) services
                                               including Systems
                                               Availability, Systems
                                               Reliability, and Systems
                                               Recoverability assessments.

 o       Technical Solutions              Assurance will provide the                 Consulting provides technical
                                          technology solutions that focus            solutions to systems integration
                                          on the Internal Controls                   engagements including Analysis,
                                          Infrastructure.                            Design, Architecture, Implementation,
                                                                                     and Quality Assurance.

 o       Security Services Including      Assurance provides these services          Consulting provides these services
         Privacy(1)                       from an internal controls                  from a systems integration perspective
                                          perspective in response to demand          in response to demand for security and
                                          for security and privacy services          privacy services as part of an overall
                                          at an enterprise, departmental,            information systems architecture or
                                          or application level.                      systems integration engagement.

                                          These services focus on assessment,        Consulting may partner with assurance
                                          strategy development, architecture,        providers to provide functional
                                          and implementation & monitoring            services should internal controls
                                          services, including the                    expertise be required.
</TABLE>

----------

(1) This is an area that Assurance and Consulting will have in common. However,
each practice engages the market for these services from different perspectives.
Assurance from an internal controls perspective and Consulting from a systems
integration perspective.
<PAGE>   20

<TABLE>
<CAPTION>
             SERVICE                                 ASSURANCE                               CONSULTING
             -------                                 ---------                               ----------
<S>                                       <C>                                        <C>
                                          implementation of solutions such as
                                          PKI, Single Sign-On, and Information
                                          Security  technologies.

                                          Assurance may contract with consulting
                                          providers to provide technical
                                          services to ensure integration of
                                          these services into the client's
                                          overall technical and application
                                          architecture where required.

 o       Systems Controls                 Assurance provides systems                 Consulting may contract with assurance
                                          controls services to clients               providers whereby assurance providers
                                          implementing ERP or other large            will provide functional systems
                                          systems initiatives.                       control services on ERP and other
                                                                                     large systems integration projects.
                                          These services tend to be functional
                                          in nature and focus on internal
                                          control issues such as data integrity,
                                          security, operations, and business
                                          controls.

                                          Assurance may contract with consulting
                                          providers should the implementation of
                                          these controls require systems
                                          integration support.
</TABLE><PAGE>   1
CONFIDENTIAL MATERIAL APPEARING IN THIS DOCUMENT HAS BEEN OMITTED AND FILED
SEPARATELY WITH THE SECURITIES AND EXCHANGE COMMISSION IN ACCORDANCE WITH THE
SECURITIES ACT OF 1933, AS AMENDED, AND RULE 406 PROMULGATED THEREUNDER. OMITTED
INFORMATION HAS BEEN REPLACED WITH ASTERISKS.

                                                                 EXHIBIT 10.13

                               ALLIANCE AGREEMENT

This ALLIANCE AGREEMENT (the "Alliance Agreement"), dated December 29, 1999 is
between Cisco Systems, Inc., a California corporation ("Cisco") and KPMG LLP, a
Delaware limited liability partnership ("KPMG").

BACKGROUND.

         A. Cisco is in the business of developing, manufacturing and selling
hardware and software products for use in communications networks. KPMG is in
the business of, among other things, providing management consulting and system
integration services to clients.

         B. The Parties desire to continue their ongoing relationship and
formalize a strategic alliance (the "Alliance") to work cooperatively to develop
and expand service delivery capabilities for the Service Provider Market and
Enterprise Market.

         C. KPMG intends to spin off its consulting service organization into a
separate corporate entity. Cisco has agreed, subject to legal and regulatory
approvals, to provide capital toward the formation and operation of that entity.

         D. The service delivery capability of the Alliance within the Service
Provider Market intends to address the design, development, deployment and
integration of service provider internet operational support systems ("OSS"),
business support systems ("BSS") and network infrastructure solutions related to
the global communications market. The service delivery capability within the
Enterprise Market intends to address the design, development, deployment and
integration necessary to support initiatives such as e-engineering, (including
but not limited to e-procurement, e2e supply chain, work force optimization,
Internet commerce, one-to-one marketing, e-contact centers and other consulting
services as they are developed), large scale network deployment, and LAN, PBX
and IP-enabled call centers.

         E. The Parties intend to cooperate to take advantage of Cisco's
expertise as the worldwide leader in networking for the Internet and in supply
of advanced networking technologies and products and KPMG's experience and
thought leadership as a management consultant and systems integrator in the
Service Provider Market and the Enterprise Market. The focus of the relationship
contemplated in this Agreement will be on the collaborative effort to build and
scale KPMG's service delivery capabilities to the mutual benefit of Cisco and
KPMG by more effectively exploiting their potential synergies in areas where the
Parties' joint efforts will allow.

         F. The Parties have agreed on the following mission statement defining
the goals of the Alliance:

         MISSION STATEMENT: To cooperatively use the assets and resources of
         each of the Parties to promote the expansion of the available service
         delivery capacity in the

                                       1

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SECURITIES ACT OF 1933, AS AMENDED, AND RULE 406 PROMULGATED THEREUNDER. OMITTED
INFORMATION HAS BEEN REPLACED WITH ASTERISKS.

          Service Provider Market and the Enterprise Market for the purpose of
          accelerating the adoption rate for Cisco technology, increasing
          revenue and profits and market share for both parties, and maximizing
          network functionality and customer satisfaction for joint customers.

     To give effect to the Alliance, Cisco and KPMG desire to enter into this
Alliance Agreement as follows:

1.       DEFINITIONS.

Except as otherwise defined in this Alliance Agreement or in a Specific
Agreement, all capitalized terms shall have the meanings set forth as follows:

"Cisco Competitors" shall have the meaning set forth in section 4.10 of the
Stock Purchase Agreement for "Specified Companies".

"Cisco Intellectual Property" shall mean all current and future worldwide
patents and other patent rights, utility models, copyrights, mask work rights,
trade secrets, and all other intellectual property rights, including any
applications for such rights and the right to apply therefor, and the related
documentation or other tangible expression thereof which are owned or licensed
by Cisco. "Cisco Literate Consultant" shall have the meaning set forth in
Exhibit A attached hereto.

"Closing" shall mean the completion of the funding undertaken pursuant to the
Stock Purchase Agreement.

"Investor Rights Agreement" shall mean that Investor Rights Agreement by and
among Cisco Systems, Inc., KPMG LLP and KPMG Consulting, Inc..

"Service Provider Market" shall mean that market comprised of all businesses
which provide for a fee to third parties, telecommunications and voice, video
and data networking services. Service providers include telecommunication
carriers, Internet Service Providers, cable companies and wireless communication
providers.

"Specific Agreements" shall have the meaning set forth in Section 2.1 below.

"Enterprise Market" shall mean that market comprised of all businesses with
complex networking infrastructure needs for their primary business, often
spanning multiple locations and types of computer systems. Enterprises include
corporations, government agencies, utilities and educational institutions.

"Stock Purchase Agreement" shall mean that Stock Purchase Agreement by and among
Cisco Systems, Inc., KPMG LLP and KPMG Consulting, Inc., dated                 ,
    .

2.       SCOPE OF AGREEMENT; SPECIFIC AGREEMENTS.

                                       2

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SECURITIES ACT OF 1933, AS AMENDED, AND RULE 406 PROMULGATED THEREUNDER. OMITTED
INFORMATION HAS BEEN REPLACED WITH ASTERISKS.

2.1 Scope of the Alliance Agreement. The Parties intend to enter into this
Alliance Agreement ("Agreement") to define the objectives of the Alliance and to
articulate the agreements of the Parties in establishing a working relationship
and developing the capability to achieve those objectives. The Parties
contemplate that in the context of the Alliance they will enter into one or more
specific agreements ("Specific Agreements") setting forth terms and conditions
more directly applicable to specific projects outlined in this Agreement. Except
as provided in Section 12.9, this Alliance Agreement shall not affect any
agreements by either Party entered into prior to the execution date hereof.

2.2 Objectives of the Alliance. The primary objective of the Alliance is to
generate incremental profits and revenues for both KPMG and Cisco by developing
and further expanding KPMG consulting solutions and service delivery capacity in
the Service Provider Market and Enterprise Market. The capacity will support
solutions based upon a KPMG delivery approach using key technologies and
platforms from Cisco.

         2.2.1 Specific objectives. The Parties will pursue the following
         specific objectives according to the terms and conditions of the
         Alliance Agreement and as set forth in the applicable Specific
         Agreements:

               -    Exploit new and emerging opportunities in the Service
                    Provider Market and the Enterprise Market that will
                    substantially grow the revenues for the Parties;

               -    Create solutions and consulting service models for the
                    Service Provider Market and Enterprise Market that are
                    designed to:

                    -    increase the value of services and products to
                         customers;

                    -    decrease time-to-market for clients in solution and
                         product development and deployment; and

                    -    reduce technical risk to clients and customers in
                         provisioning solutions;

               -    Create competitive advantage in the development, delivery
                    and deployment of Internet based solutions in the Service
                    Provider Market and the Enterprise Market; and

               -    Promote and accelerate adoption and deployment of Internet
                    based solutions by providing repeatable, complete solutions
                    utilizing Internet Protocol ("IP")-based technologies on a
                    Digital Broadband delivery infrastructure.

                  2.2.2 Initial Opportunities. The Parties intend initially to
         focus on a sub-set of opportunities in both the Service Provider Market
         and the Enterprise

                                        3
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SEPARATELY WITH THE SECURITIES AND EXCHANGE COMMISSION IN ACCORDANCE WITH THE
SECURITIES ACT OF 1933, AS AMENDED, AND RULE 406 PROMULGATED THEREUNDER. OMITTED
INFORMATION HAS BEEN REPLACED WITH ASTERISKS.

         Markets. Based on the outcome of the initial exploration, Cisco and
         KPMG will then consider further specific efforts.

   2.3   Potential Benefits for the Parties.

         2.3.1    Potential Benefits to KPMG

                    -    Share in Cisco's technology resources, knowledge and
                         experience to enable KPMG to develop better solutions
                         and services related to Cisco's technology;

                    -    Increase visibility into Cisco products and strategy,
                         including the opportunity to influence the development
                         of future networking and computing technology to enable
                         increased business value to clients; and

                    -    Increase revenue growth by exploiting opportunities
                         identified through the Cisco sales lead flow.

         2.3.2    Potential Benefits to Cisco

                    -    Realize a competitive advantage relative to its
                         equipment manufacturer competitors who offer "total"
                         OSS and BSS solutions;

                    -    Facilitate development and market adoption of Cisco
                         products and key technologies;

                    -    Add value to Cisco products for end customers;

                    -    Leverage KPMG business reputation and market position
                         to promote the ecosystem marketing model and assist in
                         the transition of Cisco's current market perception
                         from equipment provider to a provider of end-to-end
                         business solutions; and

                    -    Increase revenue growth through increased opportunities
                         and sales from KPMG's deployment of network solutions
                         utilizing Cisco technology and platforms.

2.4 The parties contemplate that they may enter into one or more of the
following Specific Agreements: a professional services subcontractor agreement
and a master development and licensing agreement. The Parties may enter into
additional Specific Agreements, which upon execution shall be attached to this
Alliance Agreement. The Parties may also mutually agree to enter into other
agreements with third parties in connection with the Alliance.

                                       4

<PAGE>   5
CONFIDENTIAL MATERIAL APPEARING IN THIS DOCUMENT HAS BEEN OMITTED AND FILED
SEPARATELY WITH THE SECURITIES AND EXCHANGE COMMISSION IN ACCORDANCE WITH THE
SECURITIES ACT OF 1933, AS AMENDED, AND RULE 406 PROMULGATED THEREUNDER. OMITTED
INFORMATION HAS BEEN REPLACED WITH ASTERISKS.

3.       EXCLUSIVITY.

         3.1 During the five (5) years following the Closing of Cisco's
investment in KPMG Consulting, Inc., KPMG will not directly or indirectly enter
into any agreement, understanding or arrangement with a Cisco Competitor to
offer services or products competing with those offered by Cisco. KPMG will not:
(a) engage in joint marketing or joint bidding with Cisco Competitors to develop
or provide solutions in the Service Provider Market or the Enterprise Market or
(b) build substantial capability around Cisco Competitors' products (including
sponsoring or investing in training, marketing and solution development of
service offerings that include Cisco Competitor products and/or that undermine
Cisco's market strategy as implemented in Cisco's Ecosystem Program as set forth
in Exhibit G, which exhibit shall be amended annually by Cisco); provided,
however, that nothing herein shall prohibit KPMG from deploying competing
products where requested or required by a customer in the course of providing
consulting services, or engaging in education and training necessary to support
such deployment. It is the intent of the parties to allow KPMG to train to
deploy in a multi-vendor platform environment, but not to build or acquire
substantial capacity in the products of a Cisco Competitor or the products of
any network hardware vendor which competes with Cisco.

         The Parties have agreed that the principles set forth above will be
applied in specific situations as follows:

         3.1.1 No Hardware or Cisco Intellectual Property. KPMG shall be
         entitled to participate in any bid for services where the request or
         requirement of the client does not require KPMG to perform the
         installation of networking technology hardware of the type marketed by
         Cisco or the use of Cisco Intellectual Property.

         3.1.2 Cisco Support for KPMG Bid. Cisco shall, to the extent
         appropriate, support KPMG in its bids and position KPMG as its
         preferred partner in such bids. In the event that Cisco chooses to
         submit a bid without KPMG, Cisco shall provide KPMG with the support
         necessary or appropriate to make its own bid. Notwithstanding any
         provision herein to the contrary, in those circumstances where the
         request or requirement of the client only permits Cisco to bid with a
         single party and Cisco chooses to submit a bid without KPMG, Cisco
         shall not be required to support KPMG in making its own bid.

         3.1.3 KPMG Participation. Cisco shall have sole discretion in managing
         its bid processes. Where Cisco elects to receive proposals from more
         than one subcontractor or integrator for projects for which KPMG has
         the capability as represented to Cisco by KPMG in Exhibit E as it shall
         be amended by KPMG from time to time, KPMG shall have the right to
         submit such a proposal and otherwise fully participate in any
         competition to bid for such project.

         3.1.4 Cisco Primes Without KPMG. The parties agree that in situations
         where Cisco is bidding as the prime contractor in a bid in which a
         customer requests both hardware and services, and Cisco chooses a party
         other than KPMG as the

                                       5

<PAGE>   6
CONFIDENTIAL MATERIAL APPEARING IN THIS DOCUMENT HAS BEEN OMITTED AND FILED
SEPARATELY WITH THE SECURITIES AND EXCHANGE COMMISSION IN ACCORDANCE WITH THE
SECURITIES ACT OF 1933, AS AMENDED, AND RULE 406 PROMULGATED THEREUNDER. OMITTED
INFORMATION HAS BEEN REPLACED WITH ASTERISKS.

         services subcontractor, KPMG may make a separate bid to the customer as
         the as prime contractor for such hardware and services, subject to the
         limitations set forth in Section 3.1 above.

         3.1.5 Cisco Competitive Account. The parties agree that KPMG may submit
         its bid to a client which primarily uses products of a Cisco
         Competitor, with the prior consent of Cisco, as part of a strategy to
         promote Cisco architecture and equipment within such client. KPMG shall
         submit such a request to bid to the Cisco Responsible Executive or
         his/her designee, who shall respond to such request within five (5)
         business days, provided that failure to respond in such five day period
         shall be deemed a denial of the request.

         3.2 Cisco Discretion to Waive Exclusivity Rights. Cisco may in its
         discretion waive its exclusivity rights under Section 3.1.

         3.3 Grandfather Provisions.

         3.3.1. Nothing in this Section 3 shall be interpreted to require KPMG
to withdraw, terminate, breach, curtail, change or amend any contracts,
irrevocable offers or the project set forth on Exhibit F hereto which were
entered into or bid prior to the date hereof, including any such contracts,
offers or projects which would otherwise not be permitted hereunder.

         3.3.2. In the event that, pursuant to Section 4.10 of the Stock
Purchase Agreement, Cisco designates an entity as a Cisco Competitor which
entity was not a Cisco Competitor in the prior period as (such newly-designated
entity a "New Cisco Competitor") and KPMG has an existing contract with such New
Cisco Competitor, then nothing in this Section 3 shall be interpreted to require
KPMG to terminate, breach, curtail, change or amend any such contract;
* * * KPMG * * * Cisco,

         3.4. In the event an opportunity arises in the Service Provider Market
or the Enterprise Market to make a bid to provide both network hardware/software
and consulting services, and such opportunity requires that a network
hardware/software vendor serve as the prime bidder and allows the network
hardware/software vendor to pair with one and only one consulting partner (each
a "Single Consultant Opportunity") and, in such instance, Cisco does not chose
to bid with KPMG, thereby effectively excluding KPMG from bidding on such
opportunity (each such exclusion a "Box-Out"), KPMG shall have the rights set
forth in Section 3.5. In addition, at the end of each calendar quarter, the
Parties shall review and calculate the ratio of Box-Outs to Single Consultant
Opportunities (the "Box-Out Ratio") as well as the ratio of Box-Outs which
occurred in instances where KPMG submitted a bid and Cisco neither accepted the
bid nor articulated a business-related reason for not accepting the bid (each
such exclusion an "Unjustified Box-Out") to Single Consultant Opportunities (the
"Unjustified Box-Out Ratio"). In the event that (a) at least ten Single
Consultant Opportunities have occurred

                                       6

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CONFIDENTIAL MATERIAL APPEARING IN THIS DOCUMENT HAS BEEN OMITTED AND FILED
SEPARATELY WITH THE SECURITIES AND EXCHANGE COMMISSION IN ACCORDANCE WITH THE
SECURITIES ACT OF 1933, AS AMENDED, AND RULE 406 PROMULGATED THEREUNDER. OMITTED
INFORMATION HAS BEEN REPLACED WITH ASTERISKS.

since the date hereof and (b) the Unjustified Box-Out Ratio for such quarter is
fifty percent (50%) or greater, then Cisco shall waive KPMG's failure to comply
with the exclusivity provisions set forth in Section 3 of this Alliance
Agreement only with respect to any Single Consultant Opportunities which occur
during the calendar quarter following the calendar quarter in which the
Unjustified Box-Out ratio is fifty percent (50%) or greater.

         3.5 Accelerated Escalation Upon KPMG Request. In any situation where
KPMG in good faith believes * * * Cisco * * * Cisco * * * Cisco * * * KPMG shall
be entitled to * * * KPMG's * * * Cisco * * *. The Executive Sponsors or agreed
designees shall work in good faith to resolve such dispute; provided, however,
that Cisco * * *.

4.       PROJECTS.

The Parties intend to work together on the following specific activities to
develop the infrastructure needed to support the Alliance. The parties shall, on
an annual basis, agree upon a business plan, (the "Business Plan"), including
the detailed working plans, schedules and allocations. The Initial Business Plan
shall be attached to this agreement when it is complete. The Resource Allocation
Schedule set forth in Exhibit A to this Alliance Agreement shall be part of the
Initial Business Plan.

          4.1 Recruiting. KPMG shall establish a core recruiting team lead by a
designated, experienced and qualified team leader. KPMG shall provide the team
with sufficient budget and resources and recruit qualified consultants for
employment with KPMG in accordance with the plans set forth in Exhibit A.

               4.1.1 KPMG shall use commercially reasonable, good faith efforts
               to have on staff, subject to Section 4.9, 1400 consulting
               professionals by March 31, 2000, and 4,000 Cisco Literate
               Consultants (as defined in Exhibit A) by the end of calendar year
               2000 (plus a commensurate number of business support staff), with
               an incremental, mutually agreed upon commitment for additional
               staffing on a quarterly basis thereafter. Subject to Section 4.9,
               the increase in headcount during calendar year 2000 shall be
               substantially constant and in accordance with the skill and
               geographic allocations agreed by the Parties as reflected in
               Exhibit A or as otherwise agreed in writing. The parties agree
               that so long as KPMG is in substantial compliance with the goals
               created pursuant this section and Section 4.9 and the parties are
               working together to revise those goals as the circumstances
               require, KPMG shall not be in default under this Agreement.

          4.2 Training and Resource Development. KPMG agrees to develop skills
in new Cisco products to foster the rapid assimilation of such products into the
market.

                                       7

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SEPARATELY WITH THE SECURITIES AND EXCHANGE COMMISSION IN ACCORDANCE WITH THE
SECURITIES ACT OF 1933, AS AMENDED, AND RULE 406 PROMULGATED THEREUNDER. OMITTED
INFORMATION HAS BEEN REPLACED WITH ASTERISKS.

KPMG will develop a curriculum and provide training such that the newly hired
and existing consultants deployable pursuant to this Alliance Agreement will be
Cisco Literate Consultants.

         The training program ("Training Program") will consist of:

          -    Cisco technology training;

          -    Service Provider Solutions;

          -    Enterprise Solutions; and

          -    E-Business Leadership.

         4.2.1 The Training Program will include, but not necessarily be limited
         to, a new hire "bootcamp", specialty training on network engineering,
         Cisco essential skills and KPMG best practices, and on-going
         self-directed learning in topics such as network engineering and
         program management, as set forth in Exhibit A. The training Program
         will award Cisco certifications in the areas of support, design and
         other specialties as agreed between Cisco and KPMG. KPMG shall have the
         right and the obligation (on terms as the Parties may agree) under this
         Alliance Agreement to participate in future certification programs made
         available to other Cisco solution partners.

         4.2.2. In conjunction with the Training Program, Cisco will provide
         resources and materials at a substantial discount off the MSRP, as set
         forth in Exhibit B as shall be amended by the mutual agreement of the
         Parties from time to time, to enable KMPG to develop and deliver
         Training Programs in support of the Alliance. Such resources will
         include product experts for ongoing training and education of new Cisco
         technologies and will support required training sessions to build
         expertise within KPMG on new products prior to market availability.
         KPMG shall be responsible for all costs associated with development and
         execution of the Training Program.

         4.2.3 Cisco shall grant KPMG a worldwide, nonexclusive license to use,
         reproduce and distribute Cisco training materials which are purchased
         from Cisco by KPMG, in whole or in part, solely for internal use to
         train KPMG personnel, including the right to incorporate the whole or
         portions thereof in KPMG's training materials; provided that KPMG shall
         not remove, overprint or deface any notice of copyright, trademark,
         logo, legend, or other notices of ownership from any originals or
         copies (whether of the whole or a portion) thereof.

         4.3 Opportunity and Sales Management. Cisco and KPMG will work jointly
         in the field to identify, pursue and track sales opportunities, deploy
         resources, generate proposals and sell and deploy solutions in support
         of Service Provider Market and Enterprise Market customers. In
         furtherance of this goal, the Parties agree:

                                       8

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          -    KPMG shall deploy dedicated contacts to field operations
               locations to facilitate field interaction.

          -    KPMG shall provide dedicated personnel to serve as single points
               of contact with each of Cisco's sales vice presidents (of which
               there are currently six in the Enterprise Market and three in the
               Service Provider Market).

          -    Cisco shall provide a single point of contact in the field for
               KPMG representatives to enable real-time field interaction. KPMG
               shall provide personnel to match up with Cisco's existing Offer
               Integration Team ("OIT") to prepare joint responses to customer
               RFPs.

          -    Cisco shall provide resources to assist with field opportunity
               identification and notification. The Parties shall cooperate in
               joint marketing efforts and shall encourage participation in
               joint account planning sessions.

          -    KPMG shall maintain a Project Management Organization ("PMO")
               consisting of sufficient infrastructure and resources to provide
               proposal development, customer bid and field deployment
               activities in a short time frame. Cisco and KPMG shall provide
               dedicated resources to jointly staff the PMO.

4.4      Facilities and Infrastructure. Subject to Section 4.9, KPMG will
establish an agreed upon number (but not less than six (6)) Solution Centers for
development, training and client demonstration, at least one of which will be
located in Asia and one in Europe. Two Solution Centers will be substantially
operational by March 1, 2000. Subject to Section 4.9, all six Solution Centers
will be staffed and operational not later than end of calendar year 2000. KPMG
shall make commercially reasonably efforts to meet the target rate of deployment
of the Solution Centers of a minimum of * * * per calendar quarter.

         4.4.1 Cisco desires to enable KPMG to upgrade and maintain these
               Solution Centers at minimum cost and is willing to offer the
               following discounts for Cisco products for use in such Solution
               Centers: (i) * * *%  off MSRP for Cisco hardware products
               (ii) * * *%  off MSRP for Cisco software
               products. Cisco will also provide ongoing service and maintenance
               contracts at * * *%  discounts from Cisco's standard professional
               services rates to support the maintenance of the products
               deployed in each Solution Center. The Parties agree that in the
               situation where the Parties are working to develop a joint
               solution under this Alliance Agreement, it is in the Parties'
               best interests for Cisco to make its software available to KPMG
               at * * *  or, where possible, at * * * ; provided that
               the Parties also agree that the final decision as to the cost of
               the software is at the discretion of the individual Cisco
               business units.

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         4.4.2 KPMG agrees that the equipment sold to KPMG at discount pursuant
               to this Alliance Agreement shall be used solely in authorized
               Solution Centers and solely for purposes in connection with
               solutions based on Cisco products (i) developed by KPMG, (ii)
               developed by KPMG and Cisco jointly or (iii) developed by Cisco
               and which KPMG agrees to deploy (collectively, the "Alliance
               Solutions") to train, demonstrate or otherwise make sales of such
               solutions, to perform contracts with customers purchasing such
               solutions and for internal training and development in support of
               the Alliance; provided, however, KPMG is prohibited from using
               such Cisco equipment for operations or outsourcing unless
               approval in writing is received from the Cisco Executive Sponsor.

         4.4.3 Customer Training. KPMG may train customers for solutions for
               profit on discounted equipment in the Solutions Centers; provided
               however that such training shall not compete with Cisco Partner
               Training offered by Cisco's World Wide Training organization
               except as specifically authorized by Cisco.

4.5  Solution Development. KPMG and Cisco shall work in good faith to agree upon
a method and means to work together to enhance product and service delivery
capability and, subject to Section 4.9, to develop packaged solutions at a rate
of not less than one per quarter. Solution development efforts shall initially
focus on DSL, cable and wireless technologies, Virtual Private Networks and
Optical Switching and e-engineering, (including but not limited to
e-procurement, e2e supply chain, work force optimization, Internet commerce,
one-to-one marketing, e-contact centers and other consulting services as they
are developed), large scale network deployment, and LAN, PBX and IP-enabled call
centers.

4.6  Solution Delivery. Subject to Section 4.9, KPMG will dedicate the
appropriate resources and personnel necessary for deployment of the Alliance
Solutions in all geographic theaters as specified in Exhibit A and any
subsequent Resource Allocation Schedule during the term of this Agreement.

4.7  Go-to-Market Plan. Cisco and KPMG will jointly work to develop an annual
joint go-to-market plan ("Marketing Plan"), with the initial Marketing Plan
being completed within 60 days of the execution of this Alliance Agreement. The
Marketing Plan will be presented to the Parties' field sales teams and will be
available to share with customers. KPMG and Cisco will each dedicate the
equivalent of one full time marketing professional to define, manage and execute
the Marketing Plan. The Marketing Plan will include:

     -    A mutually agreeable market message and marketing strategy to describe
          this Alliance and the benefits offered to the market through the
          cooperation of the parties.

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     -    Appropriate press, analyst, client and field sales briefings to better
          describe the value and how the Alliance will execute in the market.

     -    Definition of a marketing program to create awareness and provide lead
          generation for the Alliance activities.

4.8  Preliminary budget for joint funding of marketing programs, sales education
and sales support. The parties agree:

          (a) that they will on an annual basis, each allocate the resources and
              budget necessary to support these sales and marketing activities;
              and

          (b) that a reasonable target to budget for the initial Marketing Plan
              is no less than * * * ($***) dollars from each  Party to promote
              the Alliance and the Alliance Solutions, with the actual initial
              budget to be subject to mutually agreed upon  Marketing and
              Business Plans.

4.9  Business Plans; Regular Review of Dashboard Indicators and Reasonableness
Standard.

          (a) On an annual basis, the Parties shall meet and agree upon a
          business plan (the "Business Plan") and a resource allocation schedule
          (the "Resource Allocation Schedule") for the next year. Upon the
          mutual written consent of the Parties, the annual Business Plan or the
          annual Resource Allocation Schedule may be amended from time to time
          throughout the year.

          (b) Regular Review of Dashboard Indicators. KPMG and Cisco shall meet
          for the first six months from the date hereof every sixty days and
          thereafter, at least quarterly to review progress of hiring and
          training against the agreed goals, assess the effectiveness of the
          joint field efforts and assess progress toward goals set forth in the
          operative Business Plan, including consideration by the Parties of (i)
          deployable headcount (including progress in recruitment, training and
          number of Cisco Literate Consultants), (ii) number of fully-trained
          Cisco consultants, (iii) KPMG dedication and distribution of
          resources, (iv) market penetration, (v) KPMG investments to realize
          markets, (vi) critical mass of KPMG resources, (vii) assessment of
          relevant markets and prospect of future opportunities therein, through
          internal business trend analysis and external industry statistics and
          analysis (viii) the number of joint field pursuits, (ix) the number of
          joint wins, (x) the number of joint RFP responses, (xi) the number of
          solutions developed, (xii) the resources dedicated to solutions
          development, (xiii) the solutions development schedule, (xiv) the
          revenue per solution of each Party, (xv) Solution Center
          implementation schedule, (xvi) each Party's Alliance-related revenue,
          (xvii) utilization of KPMG resources, (xviii) the results of KPMG and
          Cisco field satisfaction surveys, (xix) annual overall Alliance
          customer satisfaction, (xx) the Box-Out Ratio, (xxi) Cisco's delivery
          of support reasonably necessary for KPMG to meet its obligations
          hereunder and (xxii) such other metrics as the Parties deem
          appropriate (all of the items of consideration to be,

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         collectively, the "Dashboard Indicators"). In the event the foregoing
         analysis does not support continued deployment of resources in
         accordance with the Resource Allocation Schedule then in effect, the
         Parties shall make mutually agreeable adjustments to the Resource
         Allocation Schedule. In the event the Parties are unable to reach an
         agreement on an adjustment, then such disagreement will become a
         Dispute, which Dispute shall be resolved in accordance with Section 5.3
         of this Alliance Agreement, based on what a reasonable and prudent
         business person would do in like circumstances.

         (c) KPMG and Cisco shall meet at least quarterly to review the
         profitability of KPMG's business for the prior three month period. In
         the event KPMG's consulting business, on the whole, is not profitable
         during such period, then the Parties shall make mutually agreeable
         adjustments to the Resource Allocation Schedule. In the event the
         Parties are unable to reach an agreement on an adjustment, then such
         disagreement will become a Dispute, which Dispute shall be resolved in
         accordance with Section 5.3 of this Alliance Agreement, based on what a
         reasonable and prudent business person would do in like circumstances.

         (d) On the earlier of (i) one year from the date hereof and (ii) the
         date on which KPMG has 4,000 Cisco Literate Consultants, and on a
         quarterly basis thereafter, KPMG and Cisco shall meet to review the
         profitability of the Alliance component of KPMG's business. In the
         event the Alliance component of KPMG's business is not profitable
         during such period, then the Parties shall make mutually agreeable
         adjustments to the Resource Allocation Schedule. In the event the
         Parties are unable to reach an agreement on an adjustment, then such
         disagreement will become a Dispute, which Dispute shall be resolved in
         accordance with Section 5.3 of this Alliance Agreement, based on what a
         reasonable and prudent business person would do in like circumstances.

         (e) KPMG covenants to use good faith best efforts to make its
         consulting business and the Alliance component of its consulting
         business profitable.

5.       ALLIANCE MANAGEMENT.

         5.1 Alliance Team. Each Party agrees to provide personnel and resources
to make up the Alliance management team ("Alliance Team") as set forth in
Exhibit C. The composition and membership of the Alliance Team may be changed
from time to time by mutual agreement of the Parties. The Alliance Team shall
oversee the operation of the Alliance and the competitive positioning of the
Alliance solutions. The Alliance Team shall meet as often as either Party
believes necessary for the effective operation of the Alliance, but no less
often than each calendar quarter.

         5.2 Executive Sponsors. Each Party shall appoint a member of its senior
management as an executive sponsor for the Alliance ("Executive Sponsor").
Executive Sponsors shall be responsible for monitoring the Alliance
relationship, conducting periodic briefings for each other and their management
teams, and providing a defined

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means of communication with other senior executives. The initial Executive
Sponsors shall be as set forth in Exhibit C.

         5.3 Dispute Resolution/Escalation. In the event that a dispute arises
between Cisco and KPMG pertaining to any matters which are the subject matter of
the Alliance (a "Dispute"), and either Party so requests in writing, prior to
the initiation of any formal legal action, the following dispute resolution
process shall apply:

                  5.3.1 Sales Issues - Territorial Executives. If the Dispute
                  involves a sales related issue, the Dispute may, at the option
                  of either Party, be submitted for discussion and resolution to
                  the parties' respective regional sales vice president or
                  equivalent senior executive for the geographical territory in
                  which the dispute arose ("Territorial Executives"). The
                  Territorial Executives shall be responsible for including any
                  other relevant senior managers from their Party, such as any
                  affected business unit general managers. The Territorial
                  Executives shall use their good faith efforts to resolve the
                  Dispute within ten (10) days. If the Territorial Executives
                  are unable to resolve the Dispute in such period, the matter
                  shall be referred to the Executive Sponsors for resolution.
                  The initial Territorial Executives shall be as identified in
                  Exhibit C.

                  5.3.2 Technical Issues - Responsible Executives. If the
                  Dispute involves a technical issue or any other non-sales
                  related issue, the matter may, at the option of either Party,
                  be submitted for discussion and resolution to the Responsible
                  Executives of KPMG and Cisco ("Responsible Executives"), as
                  identified in Exhibit C. The Responsible Executives shall be
                  responsible for including any other relevant senior managers
                  from their Party, such as any affected business unit general
                  managers. The Responsible Executives shall use their good
                  faith efforts to resolve the Dispute within ten (10) days. If
                  the Responsible Executives are unable to resolve the Dispute
                  in such period, the matter shall be referred to the Executive
                  Sponsors for resolution.

                  5.3.3 Executive Sponsors. For all Disputes referred to the
                  Executive Sponsors, the Executive Sponsors shall use their
                  good faith efforts to resolve the Dispute within twenty (20)
                  days after such referral. If the Executive Sponsors are unable
                  to resolve the Dispute in such period, the Dispute shall be
                  referred to the respective Chief Executive Officers of Cisco
                  and KPMG for resolution.

                  5.3.4 Chief Executive Officers. For all Disputes referred to
                  the Chief Executive Officers from the Executive Sponsors, the
                  Chief Executive Officers shall use their good faith efforts to
                  resolve the Dispute within twenty (20) days after such
                  referral.

                  5.3.5 Mediation and Legal Action. In the event that the Chief
                  Executive

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                  Officers are unable to resolve the Dispute within the period
                  allowed, then either Party shall have the right to submit the
                  Dispute to mediation in accordance with the terms of Section
                  10.1, unless the Chief Executive Officer of a Party notifies
                  the other Party's Chief Executive Officer in writing that
                  mediation is not desired and would not be effective. In the
                  event that the parties are unable to resolve the Dispute under
                  such mediation (or either Party receives the notice declining
                  mediation as set forth in this Section 5.3.5), then either
                  Party shall have the right to pursue any remedies available to
                  it relating to the Dispute under the terms of this Alliance
                  Agreement or otherwise available to it under law or equity.

                  5.3.6 Disputes Concerning Termination of Alliance Agreement;
                  Acceleration. For Disputes that constitute Termination
                  Disputes (as defined in Section 8.2) the timelines for dispute
                  resolution as set forth in this Section 5.3 shall be
                  accelerated to the following periods: for Territorial
                  Executives, five (5) days, for Responsible Executives, five
                  (5) days, for Executive Sponsors, ten (10) days, and for Chief
                  Executive Officers, ten (10) days. In the event that a Party
                  provides notice of a Termination Dispute at a time after which
                  the Dispute is already before the Executive Sponsors or later,
                  then the Termination Dispute shall be returned automatically
                  to the Executive Sponsors, and the time periods for resolution
                  for the Termination Dispute shall be reset to the commencement
                  of consideration by the Executive Sponsors.

                  5.3.7 Disputes Concerning Confidentiality or Intellectual
                  Property. For Disputes under this Alliance relating to
                  confidentiality obligations or intellectual property disputes,
                  the Parties shall employ the expedited dispute resolution
                  procedures set forth in Section 5.3.6. Notwithstanding the
                  foregoing, the Parties reserve the right to seek an injunction
                  or other equitable relief in court to prevent or stop a breach
                  of any confidentiality provisions or intellectual property
                  rights set forth in the Alliance Agreement or any Specific
                  Agreement.

                  5.3.8 Disputes Concerning Breach of Exclusivity Obligations.
                  Notwithstanding anything herein to the contrary, the Parties
                  agree that violation by KPMG of the exclusivity obligations
                  set forth in Section 3 hereof would be likely to cause
                  irreparable injury to Cisco and would result in damage to
                  Cisco's business for which there is no adequate remedy at law.
                  Accordingly, in the event that Cisco reasonably believes that
                  such a breach has occurred or is about to occur, it may apply
                  for appropriate injunctive relief from a court of competent
                  jurisdiction, and may do so without necessity of bond or
                  surety.

6.       CONFIDENTIAL INFORMATION.

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                  The Mutual Non-Disclosure Agreement executed by the Parties on
         or about December 29, 1999 and attached as Exhibit D hereto is hereby
         incorporated herein as if fully set forth and shall govern the actions
         of the Parties with respect to Confidential Information relating to the
         Alliance. The Parties agree that the terms and conditions of this
         Alliance Agreement shall be Confidential Information subject to the
         Mutual Non-Disclosure Agreement. Each Party shall obtain the other
         Party's written consent prior to any publication, advertisement,
         presentation, public announcement or press release concerning the terms
         and conditions of this Alliance Agreement.

7.       NONSOLICITATION.

         7.1 Notification...During the term of this Alliance Agreement, each
Party will make a good faith effort to notify the other Party in the event that
it forms an intention to make an offer of employment to a senior level employee
of the other Party, which, in the case of Cisco, shall mean a person in the
position of Director or above and, in the case of KPMG, shall mean a person in
the position of Senior Manager or above.

         7.2 No-Raid Prior to Termination...During the term of this Alliance
Agreement, each Party agrees that it will not make a concerted effort to hire a
significant portion of the employees from any discrete practice group or
business unit of the other Party; provided however, that the Parties agree that
this obligation shall not survive termination, for any reason, of this Alliance
Agreement.

8.       TERM AND TERMINATION.

     8.1 Term of Alliance Agreement. This Alliance Agreement shall be effective
upon the Effective Date and shall remain in force for a period of five (5) years
thereafter, unless terminated sooner by (i) the terms of this Alliance Agreement
or (ii) the mutual agreement of the Parties. The term may be extended as
mutually agreed upon by the Parties in writing.

     8.2 Termination for Cause. Either Party may terminate the Alliance
Agreement and the Specific Agreements immediately by delivering written notice
to the other Party upon the occurrence of any of the following events:

         (a) Insolvency Event. If, with respect to the other Party, (i) a
receiver is appointed for such Party or its property; (ii) such Party makes a
general assignment for the benefit of its creditors; (iii) such Party commences,
or has commenced against it, proceedings under any bankruptcy, insolvency or
debtor's relief law, which proceedings are not dismissed within sixty (60) days;
or (iv) such party is liquidated or dissolved;

         (b) Default Event. If the other Party violates any material covenant,
agreement, representation or warranty contained in this Alliance Agreement or
defaults or fails to perform any of its material obligations or agreements
hereunder, which violation, default or failure of the non-breaching Party is not
cured within thirty (30) days after notice

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thereof from the non-breaching Party stating its intent to terminate
(collectively, a "Termination Dispute") provided that the violation, default or
failure has been escalated through the procedures set forth in Section 5.3 and,
if appropriate, the mediation procedures in accordance with the terms of Section
10.1, and remains unresolved; or

         (c) Change of Control Event. If the other Party accepts an "Acquisition
Proposal" as defined in Section 2.5 of the Investor Rights Agreement.

         8.3 Termination Upon Termination of Stock Purchase Agreement. If the
Stock Purchase Agreement is terminated by any Party thereto for any reason in
accordance with its terms or if the exclusivity provision of Section 3 hereof is
terminated or excused pursuant to the Stock Purchase Agreement, this Alliance
Agreement shall terminate.

         8.4 Scope of Termination and Survival of Rights and Obligations Upon
Expiration or Termination.

         (a) Unless otherwise agreed by both Parties, any termination hereunder
shall apply equally to the Alliance and this Alliance Agreement; provided,
however, Sections 1,6, 8.4, 9, 10.2, 11, 12.3, 12.13, 12.14 and 12.15 of this
Alliance Agreement shall survive such termination or expiration. Upon
termination or expiration termination of this Alliance Agreement for any reason,
or upon termination of a Specific Agreement, and except as may be specified in a
Specific Agreement, each Party shall return to the other Party all of the other
Party's Confidential Information and property in accordance with this Alliance
Agreement and any agreement collateral to this Alliance Agreement.

         9. LIMITATION OF LIABILITY FOR CONSEQUENTIAL DAMAGES.

         9.1 EXCEPT WITH RESPECT TO CLAIMS OR CAUSES OF ACTION FOR BREACH OF THE
EXCLUSIVITY OBLIGATIONS UNDER THIS ALLIANCE AGREEMENT, IN NO EVENT SHALL KPMG OR
CISCO BE LIABLE TO THE OTHER FOR ANY INCIDENTAL, SPECIAL, PUNITIVE OR
CONSEQUENTIAL DAMAGES, LOST PROFITS, OR LOST DATA, OR ANY OTHER INDIRECT
DAMAGES, WHETHER ARISING IN CONTRACT, TORT (INCLUDING NEGLIGENCE), OR OTHERWISE,
EVEN IF THE PARTIES HAVE BEEN INFORMED OF THE POSSIBILITY OF SUCH DAMAGES.

         9.2 NOTWITHSTANDING ANY PROVISION IN SECTION 9.1 TO THE CONTRARY, NO
PARTY SHALL BE REQUIRED TO PAY INCIDENTAL, SPECIAL, PUNITIVE OR CONSEQUENTIAL
DAMAGES, LOST PROFITS, OR LOST DATA OR ANY OTHER INDIRECT DAMAGES, WHETHER
ARISING IN CONTRACT, TORT (INCLUDING NEGLIGENCE), OR OTHERWISE, EVEN IF THE
PARTIES HAVE BEEN INFORMED OF THE POSSIBILITY OF SUCH DAMAGES, IN AN AMOUNT IN
EXCESS OF ONE BILLION ($1,000,000,000) DOLLARS.

10.      MEDIATION, GOVERNING LAW AND FORUM.

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10.1 Mediation. Subject to Section 5.3.5, both Parties agree that any claims or
disputes that cannot be resolved by the dispute resolution process described in
Section 5.3 shall be submitted to non-binding mediation prior to institution of
any formal legal process. Costs of mediation shall be shared equally, and the
parties will use their best efforts to engage a mediator and complete the
mediation process within thirty (30) days after completion of the dispute
resolution process set forth in Section 5.3. In the event of a dispute between
the parties concerning confidentiality or intellectual property rights, the
parties are free to seek whatever legal remedies are available.

10.2 Governing Law and Forum. California law shall govern the provisions of this
Alliance Agreement and the Specific Agreements, and the parties agree to submit
to the jurisdiction of California courts. The parties specifically disclaim the
U.N. Convention on Contracts for the International Sale of Goods.

11. INDEMNIFICATION.

11.1 Indemnity. Each Party shall defend, indemnify and hold harmless the other,
its affiliates and their respective officers, directors, partners, principals,
employees, and agents and their respective successors and assigns from and
against any and all claims, losses, liabilities, damages, and expenses
(including, without limitation, reasonable attorneys' fees), including without
limitation, those based on contract or tort, arising out of or in connection
with a claim, suit or proceeding brought by a third party based upon (i) bodily
injury (including death) or damage to tangible personal property (not including
lost data) arising from the negligent or intentional acts or omissions of the
indemnifying Party or its subcontractors, or the officers, directors, partners,
principals, employees, agents, successors and assigns of any of them, or (ii)
assertions under worker's compensation or similar laws made by persons furnished
by the indemnifying Party. In the event that the indemnified Party's concurrent
negligent or intentional acts or omissions contributed to cause the injury or
damage for which a claim of indemnity is being asserted against the indemnifying
Party hereunder, the damages shall be allocated between the indemnified Party
and the indemnifying Party in such proportion as appropriately reflects the
relative fault of the two parties, or their subcontractors, or the officers,
directors, partners, principals, employees, agents, successors and assigns of
any of them, and the liability of the indemnifying Party shall be
proportionately reduced.

11.2 Conditions. The foregoing indemnification obligations are conditioned upon
the indemnified Party promptly notifying the indemnifying Party in writing of
the claim, suit or proceeding for which the indemnifying Party is obligated
under this Section 11.2, cooperating with, assisting and providing information
to, the indemnifying Party as reasonably required, and granting the indemnifying
Party the exclusive right to defend or settle such claim, suit or proceeding.

12. GENERAL.

12.1 Insurance. The provisions in this Section apply with respect to all
insurance that is required to be maintained by a Party pursuant to the terms of
this Alliance Agreement. Such insurance shall be maintained with insurance
companies with an A.M.

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Best's Insurance Rating of A-:VIII or better. Each Party shall give the other
Party thirty (30) days prior written notice of cancellation, nonrenewal or
adverse material change in such insurance if it no longer complies with any of
the requirements set forth in this Alliance Agreement. If any policy of
insurance required to be maintained by a Party pursuant to this Alliance
Agreement is canceled or nonrenewed, that Party shall promptly replace the
policy with a substantially similar policy from an insurer with an A.M. Best's
Insurance Rating of A-:VIII or better, provided that either Party may provide a
notice of self insurance, and that Party will provide evidence of same to the
other Party. If requested by a Party, the other Party shall supply current
certificates of insurance evidencing that the insurance required to be
maintained pursuant to this Alliance Agreement is in force, provided that
nothing in this Section 12.1 shall prohibit either Party from providing any or
all of the insurance coverages required on a self-insured basis.

12.2 Notice. All notices required or permitted to be given under this Alliance
Agreement or any Specific Agreement to any Party shall be in writing and shall
be deemed given upon delivery (by the other Party or overnight delivery service)
or acknowledgment of facsimile transmission or three (3) days after mailing if
sent by certified mail, return receipt requested, all postage and registration
or certification fees prepaid and addressed as set forth on the signature page
of this Alliance Agreement.

12.3 Severability. If any provision of this Alliance Agreement or any Specific
Agreement is held to be invalid or unenforceable by a court of competent
jurisdiction, then the remaining provisions shall nevertheless remain in full
force and effect, and the parties shall negotiate in good-faith a substitute
valid and enforceable provision which most nearly effects the Parties' intent in
entering into the Alliance Agreement or any Specific Agreement.

12.4 Headings. The captions and headings used in this Alliance Agreement and the
Specific Agreements are for convenience of reference only and are not to be
construed in any way as material terms or be used to interpret the provisions of
such agreement.

12.5 Force Majeure. Except for the obligation to pay moneys due and owing,
neither Party shall be liable for any delay or failure in performance due to
events outside the defaulting Party's reasonable control, including without
limitation acts of God, earthquake, labor disputes, shortages of supplies,
riots, war, fire, epidemics, or delays of common carriers or other circumstances
beyond its reasonable control. The obligations and rights of the excused Party
shall be extended on a day to day basis for the time period equal to the period
of the excusable delay.

12.6 Exhibits. Each Exhibit referred to in this Alliance Agreement or any
Specific Agreement is incorporated in full in such agreement wherever reference
to it is made.

12.7 Assignment. Except as otherwise provided in this Section 12.7, neither
Party may assign its rights or delegate its obligations under the Alliance
Agreement or any Specific Agreement, either in whole or in part, whether by
operation of law or otherwise, without the prior written consent of the other
Party. KPMG may, upon the consummation of the

                                       18
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SEPARATELY WITH THE SECURITIES AND EXCHANGE COMMISSION IN ACCORDANCE WITH THE
SECURITIES ACT OF 1933, AS AMENDED, AND RULE 406 PROMULGATED THEREUNDER. OMITTED
INFORMATION HAS BEEN REPLACED WITH ASTERISKS.

transactions contemplated by that certain Separation Agreement between KPMG,
KPMG, LLC and KPMG Consulting, Inc., substitute either KPMG, LLC or KPMG
Consulting, Inc. for KPMG hereunder. In the event of such substitution, KPMG
shall be released and relieved of any and all rights and obligations hereunder
and all references in this Alliance Agreement to KPMG shall be deemed to be
solely to refer to KPMG, LLC or KPMG Consulting, Inc. as the case may be. The
rights and liabilities of the parties under the Alliance Agreement and the
Specific Agreements shall bind and inure to the benefit of the parties'
respective successors and permitted assigns.

12.8 Waiver and Modification. Failure by either Party to enforce any provision
of the Alliance Agreement or a Specific Agreement shall not be deemed a waiver
of future enforcement of that or any other provision. Any waiver, amendment or
other modification of any provision of such Agreement shall be effective only if
in writing and signed by the Parties.

12.9 Entire Agreement. This Alliance Agreement including all exhibits,
attachments, supplements and addenda of such agreements, constitute the entire
agreement between the Parties with respect to its subject matters. This Alliance
Agreement and the Specific Agreements supersede and replace all prior and other
contemporaneous understandings or agreements, written or oral, regarding the
specific subject matter of the Alliance Agreement.

12.10 Counterparts. This Alliance Agreement may be executed in multiple
counterparts, each of which shall be an original and together which shall
constitute one and the same instrument.

12.11 Expenses. Each Party shall be responsible for all of its respective costs,
expenses and liabilities incurred by it in performing its obligations under the
Alliance Agreement and any Specific Agreements, unless otherwise set forth in a
Specific Agreement.

12.12 Equitable Relief. Each Party acknowledges that a breach by the other Party
of any confidentiality or proprietary rights provision of this Alliance
Agreement or any Specific Agreement may cause the non-breaching Party
irreparable damage, for which the award of damages would not be adequate
compensation. Consequently, the non-breaching Party may institute an action to
enjoin the breaching Party from any and all acts in violation of those
provisions, which remedy shall be cumulative and not exclusive, and a Party may
seek the entry of an injunction enjoining any breach or threatened breach of
those provisions, in addition to any other relief to which the non-breaching
Party may be entitled at law or in equity.

12.13 Import. Each Party shall provide all information under its control which
is necessary or useful for the other Party to obtain any import licenses
required for a Party to receive the other Party's property including, but not
limited to, certificates of origin (NAFTA, etc.), manufacturer's affidavits, Buy
America qualification, and U.S. Federal Communications Commissions identifier,
if applicable. This information is to be provided within ten (10) business days
of a Party's request.

                                       19

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INFORMATION HAS BEEN REPLACED WITH ASTERISKS.

12.14 Export. KPMG hereby acknowledges that the products and technology or
direct products thereof ("Products And Technology"), supplied by Cisco hereunder
are subject to export controls under the laws and regulations of the United
States. Cisco and KPMG shall comply with such laws and regulations and agree not
to export, re-export or transfer Products And Technology without first obtaining
all required U.S. Government authorizations or licenses. Cisco and KPMG each
agree to provide the other such information and assistance as may reasonably be
required by the other in connection with securing such authorizations or
licenses, and to take timely action to obtain all required support documents.
The obligations of Cisco and KPMG under this clause shall survive the expiration
or termination of this Alliance Agreement.

12.15    Compliance with Laws.

         (a) KPMG shall comply with all standards that Cisco has placarded on
         the products and shall comply with all laws and regulations applicable
         to the manufacture of the products, not including non-mandatory
         standards body recommendations. Cisco shall not be responsible for
         noncompliance with laws arising out of combination, operation or use of
         the products with products not supplied by Cisco where use of the
         products without such combination, operation or use would be in
         compliance with such laws. In the event of any third party claim
         against KPMG relating to the foregoing, Cisco shall provide reasonable
         information and assistance in the resolution of the claim.

         (b) Each Party shall obtain all licenses, permits and approvals
         required by any government and shall comply with all applicable laws,
         rules, policies and procedures including requirements applicable to the
         use of products under telecommunications and other laws and
         regulations, of any government as may be required for each Party to
         comply with its obligations under this Alliance Agreement (collectively
         "Applicable Laws"). Each Party will indemnify and hold the other Party,
         its officers, directors, partners, principals, employees and agents
         harmless for any violations of any Applicable Laws. Each Party hereby
         represents and warrants that: (i) it shall comply with all Applicable
         Laws; (ii) this Alliance Agreement and the Specific Agreements and each
         of their terms are in full conformance and in compliance with such
         laws; and (iii) it shall not act in any fashion or take any action or
         permit or authorize any action which will render the other Party liable
         for a violation of the U.S. Foreign Corrupt Practices Act, of 1977 (15
         USC ss.78dd et. seq.), as amended. Each Party shall use reasonable
         efforts to regularly and continuously inform the other Party of any
         requirements of, and cooperate in the event either Party becomes
         involved in any challenges relating to the laws, statutes, ordinances,
         governmental authorities directly or indirectly affecting Alliance
         Agreement, the manufacture, sale, use and distribution of products, or
         each Party's trade name, trademarks or other commercial, industrial or
         intellectual property interests, including, but not limited to,
         certification of the products from the proper authorities in the
         territory.

                                       20

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SEPARATELY WITH THE SECURITIES AND EXCHANGE COMMISSION IN ACCORDANCE WITH THE
SECURITIES ACT OF 1933, AS AMENDED, AND RULE 406 PROMULGATED THEREUNDER. OMITTED
INFORMATION HAS BEEN REPLACED WITH ASTERISKS.

IN WITNESS WHEREOF, authorized representatives of the Parties have executed this
Alliance Agreement as of the date and year first above written.

CISCO SYSTEMS, INC.                            KPMG LLP

By: /s/ John T. Chambers                       By:  /s/ Stephen G. Butler
    --------------------------------------         ----------------------------
Name:   John T. Chambers                       Name:  Stephen G. Butler
     -------------------------------------          ---------------------------
Title: President & Chief Executive Officer     Title: Chairman
      ------------------------------------           --------------------------
Address: 170 West Tasman Drive                 Address: 345 Park Avenue
        ----------------------------------             ------------------------
         San Jose, CA  95134                            New York, NY 10154
        ----------------------------------             ------------------------

                                       21

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OMITTED INFORMATION HAS BEEN REPLACED WITH ASTERISKS.

                                TABLE OF EXHIBITS

EXHIBIT A    RESOURCE ALLOCATION SCHEDULE
EXHIBIT B    TRAINING MATERIALS
EXHIBIT C    ALLIANCE TEAM MANAGEMENT
EXHIBIT D    NONDISCLOSURE AGREEMENT
EXHIBIT E    BIDS FOR WHICH KPMG HAS CAPABILITY AS REFERENCED IN SECTION 3.1.3
EXHIBIT F    EXISTING KPMG OPPORTUNITIES GRANDFATHERED PURSUANT TO SECTION 3.3.1
EXHIBIT G    CISCO MARKET STRATEGY FOR CISCO ECOSYSTEM PROGRAM

<PAGE>   23

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OMITTED INFORMATION HAS BEEN REPLACED WITH ASTERISKS.

6                                   EXHIBIT A

 6                        RESOURCE ALLOCATION SCHEDULE

I.   Regional And Skill Allocation And Schedule For Consulting Professionals And
Cisco Literate Consultants.

A.   REGIONAL ALLOCATION.

     By December 31, 2000, KPMG shall have allocated the 4000 Cisco Literate
Consultants to the following regions in the following percentages:

                  REGION            PERCENTAGE OF 4000
                  North America             ***%
                  Latin America             ***%
                  EMEA                      ***%
                  ASIA                      ***%

     B. SCHEDULE FOR DEPLOYMENT OF CONSULTING PROFESSIONALS AND CISCO LITERATE
CONSULTANTS.

     KPMG shall have the following number of Consulting Professionals and Cisco
Literate Consultants on the following dates:

1.                      DATE                   NUMBER AND TYPE OF CONSULTANT

                  March 31, 2000               1400 Consulting Professionals
                  June 30, 2000                2300 Consulting Professionals
                  September 30, 2000           3200 Consulting Professionals
                  December 31, 2000            4000 Cisco Literate Consultants

     C. SKILL ALLOCATION OF CISCO LITERATE CONSULTANTS.

     1. The skill allocation of the Cisco Literate Consultants as of December
21, 2000 shall be distributed according to the following specialties in the
following percentages:

        SKILL                     PERCENTAGE OF 4000

        Enterprise Consultants             ***%
        SP Consultants                     ***%
        Cisco Certified                    ***%

Individuals who may complete requirements in more than one category can only be
counted once.

     2

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THE SECURITIES ACT OF 1933, AS AMENDED, AND RULE 406 PROMULGATED THEREUNDER.
OMITTED INFORMATION HAS BEEN REPLACED WITH ASTERISKS.

     2. The Enterprise Consultants and SP Consultants identified in Section
I.C.1. of this Exhibit A shall hold Cisco certifications in the areas of support
and design in ratios to be determined by Cisco. KPMG shall provide Cisco with
updated records on a periodic basis of all current KPMG staff holding Cisco
certifications, including which certification each individual holds. All
Enterprise Consultants and SP Consultants will have been trained on Cisco
solutions for the Enterprise Market and the Service Provider Markets.

     3. A minimum of 10% of Cisco Literate Consultants shall be Cisco-Certified
Network Integrators. The distribution of these Cisco Certified Network
Integrators among other Cisco certification levels, which include Cisco
Certified Internetworking Expert ("CCIE"), Cisco Certified Networking
Professional ("CCNP"), Cisco Certified Design Professional ("CCDP") and Cisco
Certified Network Associate ("CCNA") shall, assuming no change in the total
number of Cisco Literate Consultants required hereby, be as follows:

        CISCO CERTIFICATION                NUMBER OF CONSULTANTS

        CCIE                                   40 Consultants
        CCNP and CCDP (collectively)          250 Consultants
        CCNA                                  110 Consultants

1.   II. "Cisco Literate" Definition.

     Cisco Literate Consultant means a person directly employed by KPMG, any
entity which is a member of KPMG International, any other entity that has the
right to use the name "KPMG", any other entity over which KPMG has actual
control or any other entity in which KPMG has the ability to direct the
deployment of such person, in a consulting capacity in one of the following
areas:

 .    Cisco Certified Professionals

Obtained one of the levels of Cisco Certification specified in Section I.C.3.
above and assigned to any practice to provide network engineering services to
either Enterprise Market or Service Provider Market clients.

 .    Service Provider Practice

Attended training on Service Provider Market Fundamentals and be on track to
complete the training relevant to their job function. These individuals will be
focused at the Service Provider Market . Skills of such individuals may include
project management, OSS/BSS integration, business development and technical or
network integration

 .    Enterprise  Practice

Attended training in Cisco ATG products such as Geotel, Webline, etc or
completed training appropriate to their job in co-branded solutions as defined
by the Cisco solution development

     3

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THE SECURITIES ACT OF 1933, AS AMENDED, AND RULE 406 PROMULGATED THEREUNDER.
OMITTED INFORMATION HAS BEEN REPLACED WITH ASTERISKS.

manager responsible for the development and deployment of each solution and be
on track to complete the training relevant to the job function.

Training may include business development, best practices and ISV technologies
such as Ariba, Broadvision, Extricity, etc.

Individuals who may complete requirements in more than one category can only be
counted once. It is expected that these 1,400 consulting professionals are
prepared to deploy solutions to Cisco customers by March 31, 2000 with the total
of 4,000 hired and trained by January 1, 2001. To address Cisco customer
requirements it is anticipated that these 4,000 professionals will be assigned
as per the following minimum requirements (The parties agree that these
percentages will apply to the 4000 Cisco Literate Consultants, but not to the
4,000 Cisco Literate Consultants described in Section I.C.3. above.):

Cisco Certified Professionals        10%
Service Provider Practice            50%
Enterprise Solutions Delivery        25%

The additional 15% will be applied as needed by market demand. The defined
minimum allocation must be reached by December 31, 2000, with KPMG demonstrating
progress to reach that number commencing with the execution of the Alliance
Agreement. The mix of consulting professionals may be adjusted as provided in
Section 4.9 of the Alliance Agreement.

Cisco has the right to audit the list of trained professionals (consulting
professionals and Cisco Literate Consultants) at its discretion.

     4

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FILED SEPARATELY WITH THE SECURITIES AND EXCHANGE COMMISSION IN ACCORDANCE WITH
THE SECURITIES ACT OF 1933, AS AMENDED, AND RULE 406 PROMULGATED THEREUNDER.
OMITTED INFORMATION HAS BEEN REPLACED WITH ASTERISKS.

                                    EXHIBIT B

                               TRAINING MATERIALS

The price to KPMG for the Cisco Service Provider Market Fundamentals and Cisco
Service Provider Service Fundamentals courses shall be as follows:

# USERS           LIST PRICE        DISCOUNTED       NET COST
                                    LIST PRICE

4000              $***              $***             $***
2000              $***              $***             $***
1000              $***              $***             $***

The following terms apply:

The 4000 user price is for a 2 year license or 4000 users whichever occurs
first. The 2000 user price is for a 1 year license or 2000 users whichever
occurs first. The 1000 user price is for a 1 year license or 1000 users
whichever occurs first.

All prices are payable up front for these heavily discounted prices to apply.

Instructor Led Training:

***% ***
***% ***
                                        >

     5

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OMITTED INFORMATION HAS BEEN REPLACED WITH ASTERISKS.

                                    EXHIBIT C

                            ALLIANCE MANAGEMENT TEAM

                        Territorial Executives--Level One

           KPMG:

           Equivalent KPMG executives assigned to Cisco sales area
           Vice President

           Cisco:

           Respective Sales Area Vice Presidents

1.   Territorial Executives--Level Two

           KPMG and Cisco:

           Regional executives responsible EMEA, Asia-Pacific, Americas

                             Responsible Executives

           Service Provider Market:
           -----------------------

           Brad Schwartz for KPMG

           Todd Murray for Cisco

           Enterprise Market:
           -----------------
           Deborah Mazon for KPMG

           Sue Bostrom for Cisco

                               Executive Sponsors

           Rod McGeary for KPMG

           Doug Allred for Cisco.

 .    CEOs

Rod McGeary for KPMG
John Chambers for Cisco

     6

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FILED SEPARATELY WITH THE SECURITIES AND EXCHANGE COMMISSION IN ACCORDANCE WITH
THE SECURITIES ACT OF 1933, AS AMENDED, AND RULE 406 PROMULGATED THEREUNDER.
OMITTED INFORMATION HAS BEEN REPLACED WITH ASTERISKS.

                                    EXHIBIT D

                             NONDISCLOSURE AGREEMENT
o

[CISCO LOGO]

  CISCO SYSTEMS, INC. MASTER MUTUAL NON-DISCLOSURE AGREEMENT (WITH SUPPLEMENTS)

This Non-Disclosure Agreement ("Master NDA") is entered into as of the date last
written below between Cisco Systems, Inc. a California corporation having its
principal place of business at 170 West Tasman Drive, San Jose, California
95134-1706 (and its wholly owned subsidiaries), ("Cisco") and KPMG LLP, a
Delaware limited liability partnership having its principal place of business at
3 Chestnut Ridge Road, Montvale, New Jersey 07645.

     Whereas, the parties desire to create a Master NDA upon the following terms
and conditions, which the parties can use for particular disclosures of
Confidential Information for particular Purposes by completing and executing the
Supplement(s) attached and without renegotiating the terms and conditions
hereof.

     NOW, THEREFORE, in consideration of the mutual promises and covenants
contained in this Master NDA and the disclosure of Confidential Information to
each other, the parties to this Master NDA agree as follows:

1.   DEFINITION OF CONFIDENTIAL INFORMATION. "Confidential Information" means
the terms and conditions of this Master NDA, the existence of the discussions
between the parties, the information described in the Supplement(s) attached
hereto as Confidential Information, and any other information concerning the
Purpose described in the Supplement(s), including but not limited to,
information regarding each Party's product plans, product designs, product
costs, product prices, finances, marketing plans, business opportunities,
personnel, research and development activities, know-how and pre-release
products; provided that information disclosed by the disclosing Party
("Disclosing Party") in written or other tangible form will be considered
Confidential Information by the receiving party ("Receiving Party") only if such
information is conspicuously designated as "Confidential," "Proprietary" or a
similar legend. Information disclosed orally shall only be considered
Confidential Information if: (i) identified as confidential, proprietary or the
like at the time of disclosure, and (ii) confirmed in writing within thirty (30)
days of disclosure. Confidential Information disclosed to the Receiving Party by
any affiliate or agent of the Disclosing Party is subject to this Master NDA.

2.   SUPPLEMENT. The Confidential Information to be disclosed and the Purpose of
such a disclosure shall be set forth in a Supplement in the form attached hereto
as Exhibit A, which, when completed and executed by the parties shall be
incorporated herein by reference.

     7

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FILED SEPARATELY WITH THE SECURITIES AND EXCHANGE COMMISSION IN ACCORDANCE WITH
THE SECURITIES ACT OF 1933, AS AMENDED, AND RULE 406 PROMULGATED THEREUNDER.
OMITTED INFORMATION HAS BEEN REPLACED WITH ASTERISKS.

3.   SOURCE CODE SHOULD NOT BE DISCLOSED HEREUNDER. This Master NDA does not
contemplate the disclosure of source code and shall not be used for disclosures
involving source code. Disclosures of Cisco's source code shall only be done
pursuant to an appropriate Cisco Source Code Non-Disclosure Form.

4.   DESCRIPTION. The Confidential Information to be disclosed under this
Master NDA shall be described in the Supplement.

5.   PURPOSE. The Receiving Party may use the Confidential Information solely
for the Purpose described in the Supplement.

6.   DISCLOSURE. The Receiving Party shall not disclose the Confidential
Information to any third party other than employees and contractors of the
Receiving Party who have a need to have access to and knowledge of the
Confidential Information solely for the Purpose authorized above. The Receiving
Party shall have entered into non-disclosure agreements with such employees and
contractors having obligations of confidentiality as strict as those herein
prior to disclosure to such employees and contractors to assure against
unauthorized use or disclosure. If the terms of any agreement involving the
parties is deemed to be Confidential Information, then, notwithstanding any
contrary provision of this Master NDA, the Receiving Party may disclose such
terms (i) to accountants, attorneys and other professionals bound by similar
confidentiality obligations providing services to such party to the extent that
such professionals are notified of the confidential nature of such terms, and
(ii) to the extent required under securities or other applicable laws; provided,
however, that in any other circumstance where KPMG wants to disclose the terms
of the Alliance Agreement executed by the Parties on December 29, 1999 to a
third party for a business purpose, KPMG shall notify Cisco and obtain Cisco's
consent, which consent shall not be unreasonably withheld.

7.   EXCEPTIONS TO CONFIDENTIAL INFORMATION. The Receiving Party shall have no
obligation with respect to information which (i) was rightfully in possession of
or known to the Receiving Party without any obligation of confidentiality prior
to receiving it from the Disclosing Party; (ii) is, or subsequently becomes,
legally and publicly available without breach of this Master NDA; (iii) is
rightfully obtained by the Receiving Party from a source other than the
Disclosing Party without any obligation of confidentiality; (iv) is developed by
or for the Receiving Party without use of the Confidential Information and such
independent development can be shown by documentary evidence; (v) becomes
available to the Receiving Party by wholly lawful inspection or analysis of
products offered for sale; and (vi) is transmitted by a party after receiving
written notification from the other party that it does not desire to receive any
further Confidential Information. Further, the Receiving Party may disclose
Confidential Information pursuant to a valid order issued by a court or
government agency, provided that the Receiving Party provides the Disclosing
Party: (a) prior written notice of such obligation; and (b) the opportunity to
oppose such disclosure or obtain a protective order.

8.   RETURN OR DESTRUCTION OF CONFIDENTIAL INFORMATION. Upon written demand by
the Disclosing Party, the Receiving Party shall: (i) cease using the
Confidential Information, (ii) return the Confidential Information and all
copies, notes or extracts thereof to the Disclosing Party within seven (7) days
of receipt of demand; and (iii) upon request of the Disclosing Party, certify in
writing that the Receiving Party has complied with the obligations set

     8

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FILED SEPARATELY WITH THE SECURITIES AND EXCHANGE COMMISSION IN ACCORDANCE WITH
THE SECURITIES ACT OF 1933, AS AMENDED, AND RULE 406 PROMULGATED THEREUNDER.
OMITTED INFORMATION HAS BEEN REPLACED WITH ASTERISKS.

forth in this paragraph; provided, however, that during the term of the Alliance
Agreement executed by the Parties on December 29, 1999 a Receiving Party shall
be entitled to retain the Confidential Information of the Disclosing Party to
the extent necessary for such Receiving Party to perform its obligations under
such Alliance Agreement.

9.   INDEPENDENT DEVELOPMENT AND RESIDUALS. The terms of confidentiality under
this Master NDA shall not be construed to limit either party's right to develop
independently or acquire products without use of the other party's Confidential
Information. The Disclosing Party acknowledges that the Receiving Party may
currently or in the future be developing information internally, or receiving
information from other parties, that is similar to the Confidential Information.
Accordingly, nothing in this Master NDA will prohibit the Receiving Party from
developing or having developed for it products, concepts, systems or techniques
that are similar to or compete with the products, concepts, systems or
techniques contemplated by or embodied in the Confidential Information provided
that the Receiving Party does not violate any of its obligations under this
Master NDA in connection with such development. Further, subject to Section 10,
either party shall be free to use for any purpose the 'residuals,' provided that
such party shall not use in any manner information that is considered
Confidential Information under this Agreement and shall maintain the
confidentiality of the Confidential Information as provided herein. The term
'residuals' means ideas, concepts, know-how or techniques that may be generated,
developed or conceived by the Receiving Party in connection with reviewing the
Confidential Information and in no circumstance shall 'residuals' be deemed to
include Confidential Information. Neither party shall have any obligation to
limit or restrict the assignment of such persons or to pay royalties for any
work resulting from the use of residuals.

10.  NO LICENSES. Each party shall retain all right, title and interest to such
party's Confidential Information. No license under any trademark, patent or
copyright, or application for same which are now or thereafter may be obtained
by such party is either granted or implied by the disclosure of Confidential
Information.

11.  DISCLAIMER. CONFIDENTIAL INFORMATION IS PROVIDED "AS IS" WITH ALL FAULTS.
IN NO EVENT SHALL THE DISCLOSING PARTY BE LIABLE FOR THE ACCURACY OR
COMPLETENESS OF THE CONFIDENTIAL INFORMATION.

None of the Confidential Information disclosed by the parties constitutes any
representation, warranty, assurance, guarantee or inducement by either party to
the other with respect to the infringement of trademarks, patents, copyrights,
any right of privacy, or any rights of third persons.

12.  EXPORT. The parties acknowledge that the Confidential Information disclosed
by each of them under this Master NDA may be subject to export controls under
the laws of the United States. Each party shall comply with such laws and agrees
not to knowingly export, re-export or transfer Confidential Information of the
other party without first obtaining all required United States authorizations or
licenses.

13.  TERM. This Master NDA shall continue from the date last written below until
terminated by either party by giving thirty (30) days written notice to the
other party of its intent to

     9

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FILED SEPARATELY WITH THE SECURITIES AND EXCHANGE COMMISSION IN ACCORDANCE WITH
THE SECURITIES ACT OF 1933, AS AMENDED, AND RULE 406 PROMULGATED THEREUNDER.
OMITTED INFORMATION HAS BEEN REPLACED WITH ASTERISKS.

terminate this Master NDA. Notwithstanding such termination, the obligations of
the Receiving Party concerning confidentiality shall terminate five (5) years
following receipt of the Confidential Information.

14.  GENERAL. Each party acknowledges that monetary remedies may be inadequate
to protect Confidential Information and that injunctive relief may be
appropriate to protect such Confidential Information.

The Receiving Party shall not reverse-engineer, decompile, or disassemble any
software disclosed to it under this Master NDA and shall not remove, overprint
or deface any notice of confidentiality, copyright, trademark, logo, legend or
other notices of ownership or confidentiality from any originals or copies of
Confidential Information it obtains from the Disclosing Party.

The parties hereto are independent contractors. Neither this Master NDA nor any
right granted hereunder shall be assignable or otherwise transferable.

If any term of this Master NDA shall be held to be illegal or unenforceable by a
court of competent jurisdiction, the remaining terms shall remain in full force
and effect.

This Master NDA may be modified only by a writing signed by both parties.

This Master NDA shall be construed in accordance with the laws of the State of
California.

15.  RESERVATION. EACH PARTY HERETO RESERVES THE RIGHT REFUSE TO EXECUTE A
SUPPLEMENT AND TO REQUIRE THE EXECUTION OF A NON-DISCLOSURE AGREEMENT ON
DIFFERENT OR ADDITIONAL TERMS SHOULD THE BUSINESS NEEDS OF THAT PARTY SO
REQUIRE.

16.  ENTIRE AGREEMENT. This Master NDA, including all Supplements completed and
executed by the parties, represents the entire agreement of the parties hereto
pertaining to the subject matter of this Master NDA, and supersedes any and all
prior oral discussions and/or written correspondence or agreements between the
parties with respect thereto.

IN WITNESS WHEREOF, the parties have executed this Master NDA as of the date
last written below.

CISCO SYSTEMS, INC.                     KPMG LLP

By                                      By
   ----------------------------------      -------------------------------------

Name                                    Name
    ---------------------------------       ------------------------------------

Title                                   Title
    ---------------------------------        -----------------------------------

Date                                    Date
    ---------------------------------        -----------------------------------

     10

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FILED SEPARATELY WITH THE SECURITIES AND EXCHANGE COMMISSION IN ACCORDANCE WITH
THE SECURITIES ACT OF 1933, AS AMENDED, AND RULE 406 PROMULGATED THEREUNDER.
OMITTED INFORMATION HAS BEEN REPLACED WITH ASTERISKS.

                                    EXHIBIT A

  SUPPLEMENT TO MASTER NON-DISCLOSURE AGREEMENT BETWEEN CISCO SYSTEMS, INC. AND

                                    KPMG LLP

This Supplement to the Master Non-Disclosure Agreement is entered into by and
between Cisco Systems, Inc. ("Cisco") and KPMG,LLP, with an Effective Date of
December 29, 1999 ("Supplement NDA").

1.   The Confidential Information disclosed hereunder shall be governed by the
     terms and conditions of the Master NDA.

2.   DESCRIPTION OF CONFIDENTIAL INFORMATION: The Confidential Information to be
     disclosed under this Supplement is described as follows:

Cisco Confidential Information:
                               -------------------------------------------------

KPMG's Confidential  Information:
                                 -----------------------------------------------

3.   PURPOSE. The Receiving Party may use the Confidential Information disclosed
pursuant to this Supplement solely for the Purpose of:

Cisco:
      --------------------------------------------------------------------------

-----:--------------------------------------------------------------------------

4.   This Supplement is incorporated by reference into the Master NDA and made a
part thereof, and the terms and conditions of such Master NDA shall become
effective with regard to the Confidential Information identified herein upon the
Effective Date shown above.

CISCO SYSTEMS, INC.                     KPMG, LLP

By:                                     By:
   ---------------------------------       ------------------------------------

Title:                                  Title:
     -------------------------------         ----------------------------------

Date:                                   Date:
     -------------------------------         ----------------------------------

     11

<PAGE>   33

CONFIDENTIAL MATERIAL APPEARING IN THIS DOCUMENT HAS BEEN OMITTED AND
FILED SEPARATELY WITH THE SECURITIES AND EXCHANGE COMMISSION IN ACCORDANCE WITH
THE SECURITIES ACT OF 1933, AS AMENDED, AND RULE 406 PROMULGATED THEREUNDER.
OMITTED INFORMATION HAS BEEN REPLACED WITH ASTERISKS.

               .   EXHIBIT E

               .   KPMG CONSULTING CAPABILITIES FOR BIDS AS REFERENCED IN
                                       SECTION 3.1.3

The following represents the major consulting capabilities and service offerings
as of December 1999.

1.         E-BUSINESS CO-BRANDED (with Cisco) Solution Offerings:

1A.        E-Business

 .    Available
     >>    Internet Commerce (HT)
     >>    Workforce Optimization
     >>    R2I
     >>    Supply Chain (HT)

 .    In Development
     >>    1:1 Marketing
     >>    eStrategy w/Net Readiness
     >>    eContact Center
     >>    eProcurement (Arriba)

           .   1B.  Network Engineering

 .    Available

           >>    EI Strategy

           >>    Readiness Review
           >>    Architecture & Design
           >>    Selection & Contract Negotiations
           >>    IT Transformation
           >>    Messaging
           >>    IV&V (Assessment)
           >>    EI Technology Management
           >>    Web Hosting Infrastructure

2.   SERVICE PROVIDER Unique Solution Offerings:

2A.  E-Business - Service Provider

     12

<PAGE>   34

CONFIDENTIAL MATERIAL APPEARING IN THIS DOCUMENT HAS BEEN OMITTED AND
FILED SEPARATELY WITH THE SECURITIES AND EXCHANGE COMMISSION IN ACCORDANCE WITH
THE SECURITIES ACT OF 1933, AS AMENDED, AND RULE 406 PROMULGATED THEREUNDER.
OMITTED INFORMATION HAS BEEN REPLACED WITH ASTERISKS.

 .    Available

           >>    EStrategy & New World Service Strategy

           >>    OSS/BSS Integration
           >>    New World Configure-to-fit Reference Architecture
                 .   1-2-1 Marketing & SFA
                 .   Billing & Customer Care
                 .   Order Management & Product Configuration
                 .   Service Assurance
                 .   Network Element Management
                 .   Network Provisioning & Mediation
           >>    Local Access Interconnect Testing
 .    In Development

           >>    Next Generation OSS/BSS

                 .   DSL
                 .   Cable
                 .   VPN
                 .   Hosting
           >>    Digital Asset Management

2B.  Network Engineering - Service Provider

 .    Available

           >>    Strategy

           >>    Architecture & Design
           >>    NOC Design & Implementation
           >>    Network Engineering
                 .   DSL
                 .   ATM/Frame
                 .   VPN
           >>    CSRC Integration
           >>    Network Performance Management
           >>    Network Management & Operations
           >>    SLA/Performance Assurance
           >>    Web Hosting Infrastructure
           >>    Network Implementation

 .    In Development
           >>    Network Engineering

                 .   VOX

     13

<PAGE>   35

CONFIDENTIAL MATERIAL APPEARING IN THIS DOCUMENT HAS BEEN OMITTED AND
FILED SEPARATELY WITH THE SECURITIES AND EXCHANGE COMMISSION IN ACCORDANCE WITH
THE SECURITIES ACT OF 1933, AS AMENDED, AND RULE 406 PROMULGATED THEREUNDER.
OMITTED INFORMATION HAS BEEN REPLACED WITH ASTERISKS.

                 .   Optical Switching
           >>    Security

3.         The following 93 Consulting solutions are offered across these 6
           broad industry groupings: Communications & Content, Financial
           Services, Health Care & Life Sciences, Public Services (State & Local
           Government, Federal Services, Higher Education), High Tech, and
           Consumer & Industrial Markets:

<TABLE>
<CAPTION>

-----------------------------------------------------------------------------------------------------------------------
<S>                            <C>                            <C>
PRODUCT                        2. Service Offering            SUB-SERVICE OFFERING
-----------------------------------------------------------------------------------------------------------------------
END TO END SOLUTIONS:
-----------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------
Customer Management (3A)       CUSTOMER MANAGEMENT
-----------------------------------------------------------------------------------------------------------------------
                                                              Sales Force Automation (01)
-----------------------------------------------------------------------------------------------------------------------
                                                              Customer Service (02)
-----------------------------------------------------------------------------------------------------------------------
                                                              Marketing (03)
-----------------------------------------------------------------------------------------------------------------------
                                                              Integrated Sales Marketing & Service (04)
-----------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------
Supply Chain (3B)              SUPPLY CHAIN
-----------------------------------------------------------------------------------------------------------------------
                                                              Purchasing (05)
-----------------------------------------------------------------------------------------------------------------------
                                                              Logistics (06)
-----------------------------------------------------------------------------------------------------------------------
                                                              Production (07)
-----------------------------------------------------------------------------------------------------------------------
                                                              Product Design (08)
-----------------------------------------------------------------------------------------------------------------------
                                                              Order Management (09)
-----------------------------------------------------------------------------------------------------------------------
                                                              e2e Supply Chain Solutions (10)
-----------------------------------------------------------------------------------------------------------------------
                                                              e2e Advanced Planning Solutions (11)
-----------------------------------------------------------------------------------------------------------------------
                                                              i2 (12)
-----------------------------------------------------------------------------------------------------------------------
                                                              Manugistics (13)
-----------------------------------------------------------------------------------------------------------------------
                                                              SAP APO (14)
-----------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------
WC Finance (3C)                WC FINANCE
-----------------------------------------------------------------------------------------------------------------------
                                                              Financial Systems Solutions (15)
-----------------------------------------------------------------------------------------------------------------------
                                                              Transformation Planning & Management (16)
-----------------------------------------------------------------------------------------------------------------------
                                                              Best Practice Process Solutions (17)
-----------------------------------------------------------------------------------------------------------------------
                                                              Performance Management (18)
-----------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------
WC HR (3D)                     WC HR
-----------------------------------------------------------------------------------------------------------------------
                                                              HR Transformation
-----------------------------------------------------------------------------------------------------------------------
                                                              People Solutions (20)
-----------------------------------------------------------------------------------------------------------------------
                                                              Application Integration Support (21)
-----------------------------------------------------------------------------------------------------------------------
                                                              eHR Solutions (97)
-----------------------------------------------------------------------------------------------------------------------
                                                              HR Shared Services (98)
-----------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------
Knowledge Management (3E)      KNOWLEDGE MANAGEMENT
-----------------------------------------------------------------------------------------------------------------------

</TABLE>

     14

<PAGE>   36

CONFIDENTIAL MATERIAL APPEARING IN THIS DOCUMENT HAS BEEN OMITTED AND
FILED SEPARATELY WITH THE SECURITIES AND EXCHANGE COMMISSION IN ACCORDANCE WITH
THE SECURITIES ACT OF 1933, AS AMENDED, AND RULE 406 PROMULGATED THEREUNDER.
OMITTED INFORMATION HAS BEEN REPLACED WITH ASTERISKS.

<TABLE>
-----------------------------------------------------------------------------------------------------------------------
<S>                            <C>                            <C>
                                                              Knowledge Management (22)
-----------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------
e-ENGINEERING SERVICES:
-----------------------------------------------------------------------------------------------------------------------
Packages (3F)                  BAAN
-----------------------------------------------------------------------------------------------------------------------
                                                              BAAN Enterprise Implementation (23)
-----------------------------------------------------------------------------------------------------------------------
                                                              BAAN General (24)
-----------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------
                               ORACLE
-----------------------------------------------------------------------------------------------------------------------
                                                              Oracle (25)
-----------------------------------------------------------------------------------------------------------------------
                                                              Finance (26)
-----------------------------------------------------------------------------------------------------------------------
                                                              Enterprise (27)
-----------------------------------------------------------------------------------------------------------------------
                                                              Oracle CRM (28)
-----------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------
                               PEOPLESOFT
-----------------------------------------------------------------------------------------------------------------------
                                                              PeopleSoft (29)
-----------------------------------------------------------------------------------------------------------------------
                                                              Finance (30)
-----------------------------------------------------------------------------------------------------------------------
                                                              Human Resources (31)
-----------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------
                               SAP                            SAP (32)
-----------------------------------------------------------------------------------------------------------------------
                                                              Finance (33)
-----------------------------------------------------------------------------------------------------------------------
                                                              Manufacturing (34)
-----------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------
                               PROPRIETARY
-----------------------------------------------------------------------------------------------------------------------
                                                              Proprietary (35)
-----------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------
                               OTHER
-----------------------------------------------------------------------------------------------------------------------
                                                              Other Packages (36)
-----------------------------------------------------------------------------------------------------------------------
                                                              JD Edwards Enterprise Implement (37)
-----------------------------------------------------------------------------------------------------------------------
                                                              CVM Packages (38)
-----------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------
e-INTEGRATION (3G)             DATA WAREHOUSING
-----------------------------------------------------------------------------------------------------------------------
                                                              Custom Development Services (39)
-----------------------------------------------------------------------------------------------------------------------
                                                              Solutions (40)
-----------------------------------------------------------------------------------------------------------------------
                                                              Center for Data Insight (41)
-----------------------------------------------------------------------------------------------------------------------
                                                              Client Mentoring Center (42)
-----------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------
                               ELECTRONIC COMM.
-----------------------------------------------------------------------------------------------------------------------
                                                              EC/Entertainment and Education (43)
-----------------------------------------------------------------------------------------------------------------------
                                                              EC/Electronic Transaction Processing (44)
-----------------------------------------------------------------------------------------------------------------------
                                                              EC/Electronic Storefronts (45)
-----------------------------------------------------------------------------------------------------------------------
                                                              EC/Online Services and Info. Publishing (46)
-----------------------------------------------------------------------------------------------------------------------
                                                              EC/Extended Enterprises (Intranets, Extranets,
                                                              Groupware, Lotus Notes, Workflow Automation, etc.) (47)
-----------------------------------------------------------------------------------------------------------------------
                                                              EC/Electronic Financial Services (48)
-----------------------------------------------------------------------------------------------------------------------

</TABLE>

     15

<PAGE>   37

CONFIDENTIAL MATERIAL APPEARING IN THIS DOCUMENT HAS BEEN OMITTED AND
FILED SEPARATELY WITH THE SECURITIES AND EXCHANGE COMMISSION IN ACCORDANCE WITH
THE SECURITIES ACT OF 1933, AS AMENDED, AND RULE 406 PROMULGATED THEREUNDER.
OMITTED INFORMATION HAS BEEN REPLACED WITH ASTERISKS.

<TABLE>

-----------------------------------------------------------------------------------------------------------------------
<S>                            <C>                            <C>
                               ENTERPRISE INFRASTRUCTURE
-----------------------------------------------------------------------------------------------------------------------
                                                              Enterprise Infrastructure Assessment (49)
-----------------------------------------------------------------------------------------------------------------------
                                                              Enterprise Information Technology Mgmt. (50)
-----------------------------------------------------------------------------------------------------------------------
                                                              Enterprise Infrastructure Architecture (51)
-----------------------------------------------------------------------------------------------------------------------
                                                              Service Selection & Contract Negotiations Assist. (52)
-----------------------------------------------------------------------------------------------------------------------
                                                              Equipment Selection and Procurement (53)
-----------------------------------------------------------------------------------------------------------------------
                                                              IT Transformation (54)
-----------------------------------------------------------------------------------------------------------------------
                                                              Post Implementation Support (55)
-----------------------------------------------------------------------------------------------------------------------
                                                              Enterprise Messaging Services (56)
-----------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------
                               IMAGING & DOC. MGMT.
-----------------------------------------------------------------------------------------------------------------------
                                                              Enterprise Document Management Strategies (57)
-----------------------------------------------------------------------------------------------------------------------
                                                              Requirements Definition (58)
-----------------------------------------------------------------------------------------------------------------------
                                                              Vendor Selection/Validation (59)
-----------------------------------------------------------------------------------------------------------------------
                                                              Systems Implementation (60)
-----------------------------------------------------------------------------------------------------------------------
                                                              Sustaining Support (61)
-----------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------
                               LARGE SCALE SYS. INT.
-----------------------------------------------------------------------------------------------------------------------
                                                              Portfolio Assembly (62)
-----------------------------------------------------------------------------------------------------------------------
                                                              SI Other (63)
-----------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------
                               WC INFO TECHNOLOGY
-----------------------------------------------------------------------------------------------------------------------
                                                              IT Strategy (64)
-----------------------------------------------------------------------------------------------------------------------
                                                              Assessment/Benchmarking (65)
-----------------------------------------------------------------------------------------------------------------------
                                                              Outsourcing Advisory Services (66)
-----------------------------------------------------------------------------------------------------------------------
                                                              IT Transformation (67)
-----------------------------------------------------------------------------------------------------------------------
                                                              IT Integration (68)
-----------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------
                               TRANSITION MGMT. SERVICES
-----------------------------------------------------------------------------------------------------------------------
                                                              Millennium Completion Services (69)
-----------------------------------------------------------------------------------------------------------------------
                                                              TMS Other (70)
-----------------------------------------------------------------------------------------------------------------------
                                                              European Monetary Union (99)
-----------------------------------------------------------------------------------------------------------------------
                                                              US Japanese Specialized Services (100)
-----------------------------------------------------------------------------------------------------------------------
                                                              E-Engineering (110)
-----------------------------------------------------------------------------------------------------------------------
                                                              Business Systems Integration (120)
-----------------------------------------------------------------------------------------------------------------------
                                                              Independent Project Reviews (130)
-----------------------------------------------------------------------------------------------------------------------
                                                              Technology Quality Services (140)
-----------------------------------------------------------------------------------------------------------------------
                                                              Enterprise Program Office/Project Office (150)
-----------------------------------------------------------------------------------------------------------------------
                                                              Pre-E Technology Readiness Services
-----------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------
E-Outsourcing (3H)             OUTSOURCING
-----------------------------------------------------------------------------------------------------------------------
                                                              Finance and Administration Outsourcing (71)
-----------------------------------------------------------------------------------------------------------------------

</TABLE>

     16

<PAGE>   38

CONFIDENTIAL MATERIAL APPEARING IN THIS DOCUMENT HAS BEEN OMITTED AND
FILED SEPARATELY WITH THE SECURITIES AND EXCHANGE COMMISSION IN ACCORDANCE WITH
THE SECURITIES ACT OF 1933, AS AMENDED, AND RULE 406 PROMULGATED THEREUNDER.
OMITTED INFORMATION HAS BEEN REPLACED WITH ASTERISKS.

<TABLE>

-----------------------------------------------------------------------------------------------------------------------
<S>                            <C>                            <C>
                                                              Human Resources Outsourcing (72)
-----------------------------------------------------------------------------------------------------------------------
                                                              Document Management Outsourcing (73)
-----------------------------------------------------------------------------------------------------------------------
                                                              General Outsourcing Advisory Services (74)
-----------------------------------------------------------------------------------------------------------------------
                                                              Apps Mgmt. Outsourcing Services (AMO) (75)
-----------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------
E-Strategy (3J)                BUSINESS STRATEGY
-----------------------------------------------------------------------------------------------------------------------
                                                              Business Strategy and Analysis (76)
-----------------------------------------------------------------------------------------------------------------------
                                                              Organization and Functional Strategy (77)
-----------------------------------------------------------------------------------------------------------------------
                                                              Information and Technology Strategy (78)
-----------------------------------------------------------------------------------------------------------------------
                                                              EBT: Post Merger Integration (79)
-----------------------------------------------------------------------------------------------------------------------
                                                              EBT: Other (80)
-----------------------------------------------------------------------------------------------------------------------
                                                              KPMG Institute (81)
-----------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------
Operations (3K)                ABM
-----------------------------------------------------------------------------------------------------------------------
                                                              ABM (82)
-----------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------
                               BPI
-----------------------------------------------------------------------------------------------------------------------
                                                              Performance Improvement (83)
-----------------------------------------------------------------------------------------------------------------------
                                                              Change Management (84)
-----------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------
                               RISK MANAGEMENT
-----------------------------------------------------------------------------------------------------------------------
                                                              Market Risk (85)
-----------------------------------------------------------------------------------------------------------------------
                                                              Credit Risk (86)
-----------------------------------------------------------------------------------------------------------------------
                                                              Operational Risk (87)
-----------------------------------------------------------------------------------------------------------------------
                                                              Total Enterprise Risk Management (88)
-----------------------------------------------------------------------------------------------------------------------
                                                              Education (89)
-----------------------------------------------------------------------------------------------------------------------
                                                              Other (90)
-----------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------
                               PROG./PROJ. MANAGEMENT
-----------------------------------------------------------------------------------------------------------------------
                                                              Program/Project Management (91)
-----------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------
                               PACKAGE SELECTION
-----------------------------------------------------------------------------------------------------------------------
                                                              Package (92)
-----------------------------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------------------------
                               WORLD CLASS BILLING
-----------------------------------------------------------------------------------------------------------------------
                                                              World Class Billing (93)
-----------------------------------------------------------------------------------------------------------------------

</TABLE>

     17

<PAGE>   39

CONFIDENTIAL MATERIAL APPEARING IN THIS DOCUMENT HAS BEEN OMITTED AND
FILED SEPARATELY WITH THE SECURITIES AND EXCHANGE COMMISSION IN ACCORDANCE WITH
THE SECURITIES ACT OF 1933, AS AMENDED, AND RULE 406 PROMULGATED THEREUNDER.
OMITTED INFORMATION HAS BEEN REPLACED WITH ASTERISKS.

                                    EXHIBIT F

       EXISTING KPMG OPPORTUNITIES GRANDFATHERED PURSUANT TO SECTION 3.3.1

(1) Joint Bid and Award with Lucent on Southwestern Bell National/Local
Initiative. The project which is grandfathered pursuant section 3.3.1 of the
Alliance Agreement includes only KPMG's billing and customer care, OSS
interconnect, program management, system integration and testing services. KPMG
agrees it will not bid on new work related to this Southwestern Bell
National/Local in competition with Cisco.

     18

<PAGE>   40

CONFIDENTIAL MATERIAL APPEARING IN THIS DOCUMENT HAS BEEN OMITTED AND
FILED SEPARATELY WITH THE SECURITIES AND EXCHANGE COMMISSION IN ACCORDANCE WITH
THE SECURITIES ACT OF 1933, AS AMENDED, AND RULE 406 PROMULGATED THEREUNDER.
OMITTED INFORMATION HAS BEEN REPLACED WITH ASTERISKS.

                                    EXHIBIT G

                CISCO MARKET STRATEGY FOR CISCO ECOSYSTEM PROGRAM

The New World Ecosystem is an open and flexible program composed of Business
Solution, OSS and Software Application Vendors, System Integration, Network
Integration, Technology and Application Partners committed to working with Cisco
to create integrated and profitable solutions for service providers and
enterprise customers.

OVERVIEW SUMMARY

In recognition of the changing dynamics of the telecommunications and enterprise
industries, Cisco has developed its New World Ecosystem. This is an open and
flexible program comprised of industry partners committed to working with Cisco
in creating profitable solutions for service provider and enterprise customers.
The New World Ecosystem solutions will provide faster access to new markets and
return on investments for service provider and enterprise customers by
delivering competitive and differentiated services to the marketplace. The
solutions offered by the New World Ecosystem are based on Cisco's application
programming interface set, industry standards and packet technology.

Members of the New World Ecosystem will experience significant increases in
interoperability through the developments that utilize existing open standards
and Cisco's open architecture API set. Cisco complies with many of the
international standards bodies, including the ITU (International
Telecommunication Union) and the IETF (Internet Engineering Task Force). In
addition, Cisco participates in many industry forums such as the ATM Forum,
Frame Relay Forum, Optical Internetworking Forum, Multiservice Switching Forum
and Telecommunications Management Forum. Cisco also works with a range of
de-facto standards, such as Corba, Sun's Java, Microsoft's TAPI, and others. In
addition to the technical advantages of joining Cisco's New World Ecosystem, a
member of the new program will also benefit from development equipment,
technology sharing, joint marketing, sales support, access to market development
funds and Cisco's overall expertise in the marketplace.

VALUE PROPOSITION

FOR SERVICE PROVIDER AND ENTERPRISE CUSTOMERS:
The New World Ecosystem offers a truly open architecture with best-of-breed
components based on standards that allow providers to rapidly deploy profitable
new services and enhance competitive advantage, as well as allow non-service
providers access to more value-added services. Service provider and enterprise
customers are able to:

     .    integrate best-of-breed technologies
     .    differentiate their service portfolios or receive differentiated
          services
     .    create profitable new services or receive value-added new services
     .    accelerate time to market for new service introductions

FOR ECOSYSTEM PARTNERS:

     19

<PAGE>   41

CONFIDENTIAL MATERIAL APPEARING IN THIS DOCUMENT HAS BEEN OMITTED AND
FILED SEPARATELY WITH THE SECURITIES AND EXCHANGE COMMISSION IN ACCORDANCE WITH
THE SECURITIES ACT OF 1933, AS AMENDED, AND RULE 406 PROMULGATED THEREUNDER.
OMITTED INFORMATION HAS BEEN REPLACED WITH ASTERISKS.

The New World Ecosystem offers the best market opportunity, platform support and
cooperative sales engagement, unlike vertically-integrated competitors. Partners
will be able to benefit from:

     .    access to Cisco's expanding account base through joint marketing and
          sales initiatives

     .    enhanced product inter-operability through engagement with Systems
          Integrators

     .    product discount programme for Cisco equipment used for development or
          demo purposes

     .    qualified use of Cisco's New World Ecosystem logo

FOR CISCO FIELD SALES:
The New World Ecosystem enables sales cycle acceleration, resulting in
pull-through of more Cisco product and service. The New World solutions enabled
by the Ecosystem will enable account teams to:

     .    sell complete, end-to-end solutions

     .    gain more account control through the provision of end-to-end
          solutions

     .    sell higher into accounts

FOR BU'S:
The New World Ecosystem provides faster, leveraged training, support and
certification for developers, leading to increased platform share and sales.

     20
<PAGE>   42
CONFIDENTIAL MATERIAL APPEARING IN THIS DOCUMENT HAS BEEN OMITTED AND FILED
SEPARATELY WITH THE SECURITIES AND EXCHANGE COMMISSION IN ACCORDANCE WITH THE
SECURITIES ACT OF 1933, AS AMENDED, AND RULE 406 PROMULGATED THEREUNDER. OMITTED
INFORMATION HAS BEEN REPLACED WITH ASTERISKS.

                     AMENDMENT NO. 1 TO ALLIANCE AGREEMENT

     THIS AMENDMENT NO. 1 TO THE ALLIANCE AGREEMENT (this "Amendment"),
effective as of December 1, 2000 (the "Effective Date"), is entered into
between Cisco Systems, Inc., a California corporation ("Cisco"), and KPMG
Consulting, LLC, a Delaware limited liability company ("KPMG"). For mutual
consideration, the sufficiency of which is hereby acknowledged by the parties,
the Alliance Agreement between the parties dated as of December 29, 1999 (the
"Agreement") is hereby amended as set forth below.

1.   In Section 4.4 entitled "Facilities and Infrastructure", delete the third
     sentence in its entirety and replace it with the following sentence:
     "Subject to Section 4.9, five of the Solution Centers will be staffed and
     operational no later than December 31, 2000; and the remaining Solution
     Center, which will be located in the Asia-Pacific region, will be staffed
     and operational not later than July 1, 2001.".

2.   Delete, in its entirety, Exhibit A entitled "Resource Allocation Schedule",
     and replace such exhibit with the Revised Exhibit A attached to this
     Amendment. The parties agree that the attached, Revised Exhibit A to this
     Amendment, is an accurate representation of the mutually agreed upon,
     amended provisions of Exhibit A, including without limitation, a revised
     Resource Allocation Schedule which conforms to the requirements if Section
     4.1.1 of the Agreement. The Parties further agree that if the Parties fail
     to agree upon a calendar year 2001 global staffing plan ("CY01 Staffing
     Plan") by December 31, 2000, then this Section 2 of Amendment No. 1 shall
     not take effect.

3.   General.  This Amendment shall be effective for all purposes as of the
     Effective Date. The parties agree that all other provisions of the
     Agreement remain unchanged and continue in full force and effect. This
     Amendment shall be governed by and construed in accordance with the laws of
     the State of California, without regard to the conflicts of law principles
     thereof. In the event of a conflict between the provisions of this
     Amendment and the Agreement, the provisions of this Amendment shall
     prevail.

     IN WITNESS WHEREOF, the undersigned have duly executed and delivered this
Amendment effective as of the Effective Date.

                                        Cisco Systems, Inc.

                                        By       /s/ SIMON HAYES
                                           -------------------------------------

                                        Name     SIMON HAYES
                                             -----------------------------------

                                        Title    DIRECTOR, INTEGRATOR ALLIANCES
                                              ----------------------------------

                                        Date     12/11/00
                                             -----------------------------------

                                        KPMG Consulting, LLC

                                        By       /s/ DEBORAH EASTMAN
                                           -------------------------------------

                                        Name     DEBORAH EASTMAN
                                             -----------------------------------

                                        Title    SVP
                                              ----------------------------------

                                        Date     12/11/00
                                             -----------------------------------

<PAGE>   43
CONFIDENTIAL MATERIAL APPEARING IN THIS DOCUMENT HAS BEEN OMITTED AND FILED
SEPARATELY WITH THE SECURITIES AND EXCHANGE COMMISSION IN ACCORDANCE WITH THE
SECURITIES ACT OF 1933, AS AMENDED, AND RULE 406 PROMULGATED THEREUNDER. OMITTED
INFORMATION HAS BEEN REPLACED WITH ASTERISKS.

                      REVISED EXHIBIT A TO THIS AGREEMENT

RESOURCE ALLOCATION SCHEDULE

I.   Regional And Skill Allocation And Schedule For Consulting Professionals
And Cisco Literate Consultants.

By December 31, 2000 KPMG shall have allocated Cisco Literate Consultants as
follows:

--------------------------------------------------------------------
Global Recruiting and Training                          Actual
--------------------------------------------------------------------
Cisco Literate (SP Fundamentals)                                 ***
                                                  ------------------
Enterprise Solutions                                             ***
                                                  ------------------
Cisco Certified Professionals (CCxx)                             ***
                                                  ------------------
To Be Determined                                                 ***
--------------------------------------------------------------------
Total                                                            ***
--------------------------------------------------------------------

--------------------------------------------------------------------
US Region                                               Actual
--------------------------------------------------------------------
Cisco Literate (SP Fundamentals)                                 ***
                                                  ------------------
Enterprise Solutions                                             ***
                                                  ------------------
Cisco Certified Professionals (CCxx)                             ***
                                                  ------------------
To Be Determined                                                 ***
--------------------------------------------------------------------
Total                                                            ***
--------------------------------------------------------------------

--------------------------------------------------------------------
Asia Pacific Region                                     Actual
--------------------------------------------------------------------
Cisco Literate (SP Fundamentals)                                 ***
                                                  ------------------
Enterprise Solutions                                             ***
                                                  ------------------
Cisco Certified Professionals (CCxx)                             ***
                                                  ------------------
To Be Determined                                                 ***
--------------------------------------------------------------------
Total                                                            ***
--------------------------------------------------------------------

--------------------------------------------------------------------
Latin American Region                                   Actual
--------------------------------------------------------------------
Cisco Literate (SP Fundamentals)                                 ***
                                                  ------------------
Enterprise Solutions                                             ***
                                                  ------------------
Cisco Certified Professionals (CCxx)                             ***
                                                  ------------------
To Be Determined                                                 ***
--------------------------------------------------------------------
Total                                                            ***
--------------------------------------------------------------------

--------------------------------------------------------------------
EMEA Region                                            Actual
--------------------------------------------------------------------
Cisco Literate (SP Fundamentals)                                 ***
                                                  ------------------
Enterprise Solutions                                             ***
                                                  ------------------
Cisco Certified Professionals (CCxx)                             ***
                                                  ------------------
To Be Determined                                                 ***
--------------------------------------------------------------------
Total                                                            ***
--------------------------------------------------------------------
<PAGE>   44
CONFIDENTIAL MATERIAL APPEARING IN THIS DOCUMENT HAS BEEN OMITTED AND FILED
SEPARATELY WITH THE SECURITIES AND EXCHANGE COMMISSION IN ACCORDANCE WITH THE
SECURITIES ACT OF 1933, AS AMENDED, AND RULE 406 PROMULGATED THEREUNDER. OMITTED
INFORMATION HAS BEEN REPLACED WITH ASTERISKS.

On or before December 31, 2000, KPMG and Cisco shall devise, and incorporate
into this Agreement, a mutually agreed upon detailed global staffing plan,
aligned by solution ("CYO1 Staffing Plan").

Individuals who may complete requirements in more than one category can only be
counted once.

II.  "Cisco Literate" Definition.

Cisco Literate Consultant means a person directly employed by KPMG, any entity
which is a member of KPMG International, any other entity that has the right to
use the name "KPMG", any other entity over which KPMG has actual control or any
other entity in which KPMG has the ability to direct the deployment of such
person, in a consulting capacity in one of the following areas:

Cisco Certified Professionals

The levels of Cisco Certification will be specified as part of the CY01
Staffing Plan to be submitted by December 31, 2000 and assigned to any practice
to provide network engineering services to either Enterprise Market or Service
Provider Market clients.

Service Provider Practice

Attended training on Service Provider Market Fundamentals and be on track to
complete the training relevant to their job function to deploy and support
Cisco relevant solutions. These individuals will be focused at the Service
Provider Market. Skills of such individuals may include project management,
OSS/BSS integration, business development and technical or network integration.

Enterprise Practice

Attended training on joint solutions for the Enterprise market and in relevant
technologies and products such as Geotel, Webline, Ariba, Broadvision, etc. or
completed training appropriate to their job in selling and developing solutions
as jointly defined by the Cisco and KCI solution teams responsible for the
development and deployment of each solution, and be on track to complete the
training relevant to their job function.

Training may include business development, best practices and ISV technologies
such as Ariba, Broadvision, Extricity, etc.

Cisco has the right to audit the list of trained professionals (consulting
professionals and Cisco Literate Consultants) at its discretion.

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00018-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00018-of-00352.parquet"}]]