A former KMPG partner has also been fined. : Accountancy giant KPMG has been slapped with a fine of £13m by an independent tribunal over serious misconduct in its role in the sale of Lancashire-headquartered bed maker Silentnight. The firm has been reprimanded by the Financial Reporting Council over the deal in 2011 which saw the manufacturer acquired by a private equity fund. One of its former partners, David-Costley Wood, has also been £500,000 while KPMG has been ordered to conduct an independent "root cause" review.