For purposes of this column, let’s simply say that “retiring” Big Four partners are 56 years old while “retiring” Top 100 partners (other than the Big Four) are 66 years old. That gap of about 10 ...

KPMG is cutting roughly 10% of its U.S. audit partners, people familiar with the matter said, following a yearslong effort to push more of them to voluntarily retire early. Roughly 100 partners are ...