KPMG has several offices in the SF Bay area and does a LOT of work there. In fact, I worked on a project out there where someone I knew had written a replacement for a KPMG program.
He wrote it in a weekend and it ran about 200 times (no kidding) faster than the one that I believe he said that KPMG supplied for a LOT of money.
Now, I don't know much about them -- never dealt with them directly -- but if what he said is true, after seeing how their code ran, the customer got scammed.
As for them charging 3x what the consultant got paid, that's a bit high, but companies do have a pretty serious markup on consulting services. After all, as someone pointed out above, there is some significant overhead. But, I do concur that 3x is a bit excessive.
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