Ethical Conduct and Compliance


Delivering outstanding service quality while adhering to the highest ethical standards.

Total commitment

Excellence in customer service is achieved through a total commitment to integrity, responsibility and accountability at all times. These values are core standards that guide our activities and business relationships, as well as the behaviour of our professionals.


BDO Statement of Ethics and Code of Business Conduct

BDO is committed to upholding the highest standards of ethical conduct and regulatory compliance, which it has embedded in its internal policies and made part of its corporate culture. All our associates and partners are expected to follow BDO's core values, which require the highest standards of ethical, legal and professional conduct. In recognition of its importance, BDO has also set out in a separate document the standards of conduct expected in the conduct of its business (Code of ethics and business conduct).

BDO's Code of Ethics and Business Conduct sets out the standards of conduct that BDO's employees and business partners must follow in their dealings with current and potential clients, associates, competitors, government and regulatory authorities and the public, the media, and anyone else with whom BDO comes into or may come into contact, and sets out our commitment to maintaining our professional integrity, to doing what we can to improve our planet and society, and to creating a working environment that promotes people's well-being and development.

Adherence to the BDO Code of Ethics and Business Conduct is a condition of doing business with BDO. 

The BDO Code of Ethics and Business Conduct is available here.  

Breaches of the Code of Ethics and Business Conduct 

Failure to comply with laws, professional standards and norms or BDO internal regulations and unethical behaviour may constitute a breach of the BDO Code of Ethics and Business Conduct. Some specific examples of violations are:

- conflict of interest 

 - breach of confidentiality 

- failure to comply with applicable laws, professional standards and norms, internal regulations 

- insider trading or other securities law violations 

- other violations of other BDO policies 

- improper use of BDO or partner resources 

- improper destruction of BDO or partner documents 

- falsification of documents 

- impermissible political activity and support 

- accepting gifts and other benefits that are not permitted 

- unlawful discrimination or harassment 

- drug abuse 

- workplace violence 

- falsifying time or expense records

Anonymous whistleblowing system

If you become aware of conduct that may or could be in breach of legal regulations, professional standards or otherwise constitute or could constitute abuse, please contact BDO: Anonymous whistleblowing system