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KPMG Pays \$10 Mln to Settle with SEC  WASHINGTON (Reuters) - KPMG &lt;A HREF="http://www.investor.reuters.com/FullQuote.aspx?ticker=KPMG.UL target=/stocks/quickinfo/fullquote"&gt;KPMG.UL&lt;/A&gt; will pay \$10 million  -- the largest payment ever by an accounting firm in a U.S.  Securities and Exchange Commission action -- to settle charges  of improper conduct while auditing Gemstar-TV Guide  International Inc. &lt;A HREF="http://www.investor.reuters.com/FullQuote.aspx?ticker=GMST.O target=/stocks/quickinfo/fullquote"&gt;GMST.O&lt;/A&gt;, the SEC said on Wednesday. 