Take context from the input text and decide on the accurate relationship between 'KPMG' and 'audit' from the options provided.
Options: developer, product/material produced, distributed by, business division

Tony Cates, KPMG UK’s head of audit, said: “[Overall] at KPMG we’ve seen our share of the FTSE 100 audit market increase this calendar year, with notable wins including Barclays (LSE: BARC.L - news ) , BAT and Experian (Other OTC: EXPGF - news ) .”
product/material produced