The incoming chief executive faces an extraordinarily tough job to convince staff to back an action plan that will inevitably involve big job cuts.

Long-term partner John Sams has been promoted to KPMG chief executive, filling the role vacated when Andrew Yates resigned over the audit leaks scandal.

John Sams is expected to sign off on a massive job cull in response to the whistleblower scandal which has already started to hit the business.