No, I wouldnt recommend it. You should make sure you present on one business and cover what they ask in the handout. Always do what they ask, not what you would like to answer on. Its a number 1 exam rule and it also applies in this situation. Since other candidates have to do this too they need to assess you in comparison to how theyve always assessed other candidates. Also you dont want to look like your recycling things [even if youve prepared the business presentation].
In your presentation you can highlight your knowledge of pensions by explaining what strategy the business could take in its pension scheme to be more effective. Or /and at the end explain how the KPMG pensions dept can help the business advise or implement the strategy. Some people dont necessarily do the ‘how can kpmg help this business with advisory, audit and tax’ part, but i think if you cover it for 1 or 2 mins it goes in your favour and shows you have researched what kpmg does as a whole and not just your particular service line.
Im sure you will also get some commercial questions about the pensions industry and what not and that is where your knowledge from your other presentation will be very useful.
If you did the presentation for a company/ to a Board / for uni etc [but not a recruitment thing] then you can also highlight this as one of your achievements and then go on to explain what you learnt from it and your incredible knowledge! Basically you can always slip it in to your answers if you know how to direct the conversation in your favour.