KPMG is poised to become the first Big Four firm to practice law in the US after an Arizona judicial committee recommended approving its application for a unique legal license. This move, facilitated by Arizona's alternative business structure (ABS) program, challenges traditional restrictions on nonlegal ownership of law firms. While KPMG aims to complement rather than compete with traditional US law firms by focusing on large-scale, process-driven work, its entry into the legal market could signal a gradual shift. The Arizona Supreme Court's ABS program, which allows such licenses, is seen as potentially transforming legal service accessibility and competition.