Legal & Privacy

The latest versions of these policies can always be found on the BDO website


Privacy Statement

1. Who are we?

1.1. BDO Ideas At Work as controller

With this statement (hereinafter referred to as “Statement”), we would like to inform you why and how BDO Belgium, which consists of the Belgian BDO entities including BDO Ideas At Work (hereinafter referred to as “we”, or “BDO”) collects and processes your personal data. Belgian BDO entities, which are not regarded as third parties vis-à-vis one another, all process your personal data in accordance with this Statement. These are collected and stored centrally at BDO.

Our contact details can be found in point 10 of this Statement.

Within the scope of its services to its clients, BDO acts as a processor of its clients’ personal data. This is dealt with in the processing agreement between BDO and its clients and is not part of this Statement.

As a controller, we are responsible for processing the personal data which we request and use for marketing purposes, the proper functioning of our company and our client management procedures.

In any case, we take the measures to guarantee that you:

  • remain informed about our processing of your personal data and about your rights;
  • continue to control the personal data we process;
  • can exercise your rights regarding your personal data.

More information on your rights can be found in point 9 of this Statement.

1.2. Data Protection Officer

We have appointed a Data Protection Officer. This is an expert on the protection of personal data who provides an additional guarantee that we will process your personal data correctly.

You can contact the Data Protection Officer via the channels mentioned in point 9 of this Statement.

2. What data do we collect about you?

2.1. Personal data

We understand “personal data” to mean any information referring to a particular natural living person.

Where applicable, it contains data on you and/or your representatives, staff, self-employed persons whom you have engaged and/or directors and, as the case may be, your suppliers or customers (jointly also referred to hereafter as “you” or “your”).

When handing us personal data on your staff, representatives, and/or self-employed persons and/or directors, suppliers and/or customers, you must inform them of the existence and content of this Statement, including our obligations, their rights and the way in which they can exercise such rights.

In particular, we collect the following data:

  • from our existing clients: identification and contact details (surname, first name, gender, email address, telephone number, copy of identity card, etc.), designated areas of interest and certain financial data (bank account number, etc.);
  • from prospective clients: identification and contact details (surname, first name, gender, email address, telephone number, etc.), indicated areas of interest, etc.

We may also collect these data (as described above) from other sources, including your employer or your clients). For instance, in the course of our accounting services, we may process personal data of suppliers, customers of our own clients.

We may also receive personal data (as described above) from other persons, including your employer/employees or your clients. For example, We may process personal data of suppliers or clients of our own clients within the framework of our  accountancy activities.
We need and use this information for the purposes stated in point 3 of this Statement. In particular, some personal data are required as a consequence of the contractual relationship we have with our clients in order to enable us to carry out our contractual obligations. Failure to provide this personal data may prevent or delay the fulfilment of these obligations.

2.2. Sensitive data

As data controller, we do not intend to collect and process neither personal data of minors nor so-called sensitive data, namely:

  • personal data revealing racial or ethnic origin, political opinions, religious or philosophical beliefs, or trade union membership ;
  • genetic or biometric data (e.g. facial images and fingerprints) ;
  • data relating to health ;
  • data relating to sexual behaviour or sexual orientation.

However, should we receive this kind of data, we will not use any such sensitive personal data provided to us and will erase it.

3. Why do we need your data?

3.1. Recruitment

As part of your application procedure, BDO Ideas at Work will collect and process your personal data, which are necessary in order to evaluate your application, on the grounds of our legitimate interest. Please note that upon your acceptance, we may receive your personal data from LinkedIn. We will only use this data to contact you in regards to your application. 

You may withdraw your consent, at any time, by following the procedure described below. 

3.2. To be able to accept you as a client and correctly execute the contract

We need personal data to:

  • register and manage you as a customer or a prospective customer in our customer relationship management (CRM) system ;
  • be able to accept you as a client in our client acceptance procedure ;
  • be able to contact you as a client and to join you in coordinating matters in connection with providing the services you requested ;
  • be able to invoice our services or to make statements of accounts for the services provided;
  • carry out the agreement with our clients and deliver the services asked for.

We will use your personal data solely if they are necessary.

3.3. For (direct) marketing purposes

We would like to be able to inform you about our services, events or relevant news items.

You might receive our direct marketing communication (newsletters, whitepaper, advertisement, etc.) if you have given us your explicit consent to do so. We will specifically ask your consent for such processing if you are not a BDO client.

If you already have a client relationship with us, we will send you marketing communication which we suspect might interest you or will benefit you. We consider it our legitimate interest to inform you of the kind of services we can offer to you.

Furthermore, we may publish photographs of you on our websites and social media platforms (LinkedIn, Facebook, YouTube, Twitter and Instagram) in order to promote our activities (social activities, conference you attended etc.). We will do so solely if you have given us your explicit consent. We encourage you to read the privacy statements on the website of the social media listed above in order to understand how your personal data (such as your photographs and/or video’s) are protected.

You can use your right to object, at any time without suffering any harm, to these processing as stated in point 9.2 (for direct marketing) and in point 9.3 of this Statement (for the photographs).

3.4. To be able to function as a company

This purpose amounts to what is called a “legitimate interest”. As a matter of fact, we still have a number of legitimate interests on which personal data processings are based. We only do such processings after we have considered the fact that, in any event, the balance between our legitimate interests and their possible impact on your privacy is not disrupted.

However, should you nevertheless have any objections with regard to these processing operations, you can still exercise your right to object, at any time and under certain conditions, as explained in point 9.3 of this Statement.

Personal data are processed in different situations, for example when personal data may:

  • serve as evidence (archives) ;
  • be used to record your participation in and/or attendance at our events ;
  • be used to be able to provide you with any information you have requested ;
  • be used to ensure that our records are kept accurate and up to date ;
  • be used to establish, exercise, defend and indemnify the rights of BDO or the persons it may represent, for example in disputes ;
  • be used for the administration, (risk) management and monitoring of our organisation, including for matters relating to compliance (e.g. money laundering, fraud prevention and investigations and privacy), risk functions and inspection, complaint management and internal and external audit ;
  • be coordinated and used to centralise or efficiently manage our clients, to create segments or sectors (e.g. Public Sector, Real Estate & Construction, Life Sciences, Retail, etc.), and to create more detailed profiles of clients or prospective clients to be able to communicate with you in a more targeted way ;
  • be used to administer and manage our website, (IT) system and applications.

Personal data can be used to support and simplify customers’ purchasing, use and termination of services, including preventing you from having to fill in information that you previously provided, or to avoid needing to go through an entire identification process again if you want to become a client with another BDO entity. In this way, identification data can be transmitted to BDO entities to make it easier for such entities to identify the client.

4. What is the legal basis for processing your personal data?

We may only lawfully use and process your personal data if one of the following conditions is met:

  • The use of your personal data is necessary to execute a contract that you have concluded with us or, at your request, to be able to take the necessary steps to reach an agreement with us.
  • The purposes of the processing stated in point 3.1 of this Statement is based on these grounds.
  • We have your explicit and voluntary consent to use your personal data for a particular purpose. For example, we will request your consent to write to you for direct marketing purposes, as stated in point 3.2 of this Statement, if you do not yet have a client relationship with us.
  • The use of your personal data is necessary for the purposes of our legitimate interests. When we process your personal data to meet our legitimate interests we ensure that your privacy is protected and that your interests or fundamental rights and freedoms are not overridden by our legitimate interests. For more information about the balancing test that we carry out to process your personal data to meet our legitimate interests or if you want to object to these uses of your personal data, please contact us at the details below as stated in point 9.3 of this Statement; We base the processing necessary to operate as a company on our legitimate interest, as mentioned under point 3.3 of this Statement, and to be able to contact our existing customers for direct marketing purposes, as mentioned under point 3.2 of this Statement.
  • We may be required by law to process certain data and, as the case may be, to transmit them to the relevant authorities.As a matter of fact, within the framework of certain services (auditing mandates, tax returns, accounting, etc.), BDO is required to duly respect obligations of reporting to the authorities; also, we must be able to react correctly if you exercise your rights in terms of the privacy legislation, and we are also obliged to answer questions from the Data Protection Authority, for example if there are any complaints.

5. With whom do we share your personal data?

  • Only our employees and the self-employed persons working for us who effectively need access to perform their duties, will be granted access to your data. These people act under our supervision and responsibility.
  • We also call on external suppliers that carry out certain processing operations for us so that we can offer you our products and activities, such as IT services (including legal, financial, accounting and similar other services). Since these third parties have access to personal data within the scope of the services we request, we have taken technical, organisational and contractual measures to guarantee that your personal data are processed and used solely for the purposes stated in point 3 of this Statement.
  • Only if we are legally obliged to do so can your personal data be provided to supervisory institutions, tax authorities and investigation services.

We may also share anonymous data, which cannot identify you, for general business analysis, e.g. we may disclose the number of visitors of our websites or users of our services (without any further information concerning the client itself).

6. Where are your Data stored and processed?

Your data will not be transported outside the EU and, in any event, we will ensure that the minimum legal requirements and security standards are respected at all times. If we suspect that your data will be stored and processed outside the EU, we will explicitly inform you of this and ensure that the same level of protection is used as is applicable within the EU.

Apart from the above mentioned cases, your personal data will never be transferred or made available to third parties and will be used exclusively for our purposes. Other companies can therefore not use your data, e.g. to send you advertising.

7. How long do we retain your personal data?

We only store your data for as long as this is necessary for the purposes for which the data are to be used as stated in point 3 of this Statement (e.g. to execute an agreement, send information you requested, etc.). More precisely, We will keep your personal data for as long as we have a (contractual) relationship with you. Once our relationship with you has come to an end, we will retain your personal data for a period of time that enables us to:

  • maintain our business records for analysis and/or audit purposes ;
  • comply with record retention requirements under the law ;
  • defend or bring any legal claims ;
  • deal with any complaints.

Any deviations from or clarifications of this principle are expressly stated under the various purposes referred to in point 3 of this Statement.

We will delete your personal data when it is no longer required for these purposes. Should there be any personal data that we are unable, for technical reasons, to delete entirely from our systems, we will put in place appropriate measures by anonymizing them and/or by preventing any further processing or use of the data.

8. How do we secure your personal data?

We have implemented generally accepted standards of technology and operational security to protect personal data from loss, misuse, alteration or destruction unauthorized.

We require all employees, principals and independent collaborator to keep personal data confidential and only authorized personnel have access to this data.

9. What are your rights?

9.1.Right of access, rectification, erasure, transferability of data and objection

9.1.1. Right to access your personal data

You have the right at all times to access and inspect your personal data processed by us. In this context, we will provide you with a free copy of your personal data.

9.1.2. Right to rectify your personal data

You have the right at any time to have incorrect, incomplete, inappropriate or outdated personal data erased or rectified.

9.1.3. Right to withdraw your consent

If the processing is based on your express consent, then you have the right to withdraw such consent at any time.

We wish to inform you that withdrawing your consent to certain processing operations of your personal data may result in you no longer being informed of, or being able to use, activities or services that we offer.

9.1.4. Right to object to certain processing

You have the right to object to processing activities based on legitimate interest as referred to in point 3.3.

9.1.5. Right to have your personal data erased

You are entitled to have your personal data deleted. On these grounds, if you no longer wish to have a relationship with BDO, you can request us to stop using your personal data.

However, we may keep personal data required for purposes of proof. Under this right of erasure, you also have the right to ask us at any time to stop using your personal data that are processed on the grounds of your consent or our legitimate interest. Due to legitimate interests, we may still continue to process your personal data after weighing your interests against ours, unless you decide to terminate your relationship with us.

9.1.6. Right to transfer personal data

You have the right to request that personal data that you personally provided to us - in a structured, commonly used and digital form - be forwarded to you so that you can store them for personal (re)use, or to forward such personal data directly to another data controller, to the extent that it is technically possible for us to do so.

However, the privacy legislation provides for a number of restrictions to this right, which means that it does not apply to all data.

9.1.7. Right to limit certain processing operations

You may request that we limit the processing of your personal data in any of the following cases:

  • if you dispute the accuracy of your personal data, you may request a limitation of its processing for a period that enables us to verify the accuracy of your personal data;
  • if the processing is unlawful and you object to the erasure of the personal data and you request us instead to limit their use;
  • if we no longer need your personal data for the processing purposes referred to in point 3, but you still need your data for the establishment, exercise or substantiation of a legal claim;
  • if you objected to a processing operation, we will continue processing pending an answer to the question as to whether the legitimate grounds of BDO more heavily outweigh yours.
  • If you have obtained the right to have the processing of your data limited, we will no longer perform any operations with the personal data concerned, other than the storage of these data.

9.2. Right of objection to direct marketing

As has been stated in point 3.2 of this Statement, we use your personal information to address commercial information, advertisement or personal proposals to you (by way of direct marketing campaigns or electronic newsletters). If you do not wish to receive such communications from us (any longer), you have the right to object to the processing of your data for direct marketing purposes by using the options provided to this end in each email you receive from us. We will then no longer process your data for direct marketing purposes. Your request will be executed as soon as possible.

If you have exercised your right to object, you may, if you so wish, again allow direct marketing activities through the same channels.

We draw your attention to the fact that your exercise of the right to object will not prevent us from contacting you, where appropriate, for any other purpose, including the execution of the contract, in accordance with this Statement.

9.3. How to exercise rights

To exercise the rights mentioned above you may send us a written request, dated and signed, and containing a photocopy of a proof of identity.The request can be sent either :

  • by email:
  • in writing to the following postal address: BDO Belgium, attn. the Data Protection Officer, Da Vincilaan 9, box E.6, 1930 Zaventem

When exercising your right, we request that you clearly state the right to which you wish to appeal and any processing operation(s) you oppose or which consent you wish to withdraw. Always be as specific as possible if you wish to exercise your rights.

This request is free of charge, except when we consider the request to be manifestly unfounded or excessive (as in the case of a repeated request).

For any additional copy requested, we may also request payment of a reasonable fee based on administrative costs.

The request to obtain a copy of the data will be processed within one month. This period of time may be extended by two months, taking into account such factors as the complexity and number of requests. In the event of an extension of the term, you will be informed of this and of the reasons for the extension.

We will notify third parties to whom the data were communicated of any rectification, erasure or limitation that has been carried out unless this is not possible or requires a disproportionate effort.

10. How to submit questions or complaints

If you have a question or complaint about our personal data processing, about the exercise of your rights or about this Statement, you can contact us in the following ways:

  • by email:
  • in writing to the following postal address: BDO Belgium, attn. the Data Protection Officer, Da Vincilaan 9, box E.6, 1930 Zaventem
  • by phone: +32 2 778 01 00

We are committed to working with you to obtain a fair resolution of any complaint or concern about privacy. However, should you believe that we have not been able to assist with your complaint or concern, you have the right to make a complaint to the data protection authority of the country in which you live using their website.

If you live in Belgium, you can file a complaint with the Belgian Data Protection Authority. All information on this matter can be found at

11. Amendments to this Statement

We may amend or supplement this Statement as we deem necessary.

If significant changes are made to this Statement, the date on which it is amended will be adjusted and we will also notify you accordingly and provide you with a copy of the amended Statement.

We also encourage you to periodically review this Statement to find out how we process and protect your personal data.



Website Policy

By using this Website you are agreeing to the use of your information as described in this Website Policy.

1. Website policy

This section contains information about BDO's policies governing the collection and use of your personal information. From time to time we may need to make changes to this Website policy. Any updates to our Website policy will be clearly posted in this section of the Website. We advise you to regularly review this policy when you visit the Website.

1.1 Information collected when you visit the Website

1.1.1 As a visitor you do not have to submit any personal information in order to use the Website. It will normally be clear when personal information is being collected. Such information may consist of, but is not limited to, your name, email address, postal address and post code, telephone number and company name, depending on the particular purpose for which your personal information is being collected. The provision of this personal information is strictly voluntary.
We may also store and maintain content that you provide, including but not limited to postings on any blogs, forums, wikis and other social media applications and services that we may provide.

1.1.2 The personal information required will be the minimum to enable BDO to deal expeditiously with your request or enquiry. In certain circumstances, additional information may be requested to enable us to provide the most appropriate response to your request or enquiry, or to enable us to send you additional information where you have indicated you would like to receive this. Where additional personal  information is requested this will be marked and its provision is voluntary.

1.1.3 Sensitive information is not required or collected through the Website except where legally required as part of the recruitment process. Sensitive information includes data relating to race or ethnic origin, political opinions, religious or similar beliefs, trade union membership, physical or mental health, sexual life or criminal matters. Where you do provide sensitive personal information as part of the recruitment process, your submission of such information will be deemed to constitute explicit consent to BDO's use of that information in connection with the purpose for which it has been provided.

1.1.4 We do not require you to register in order to access the Website. However, registration is required to access certain areas of the Website or services provided via the Website.

1.1.5 IP addresses of visitors are logged for administration and trouble shooting purposes. The IP address indicates the location of your computer on the internet. IP addresses are not used to track your session and are not linked to anything personally identifiable. This information may be aggregated to provide statistical information about the users of our Web site. No individual user will be identifiable from such information, which will be used to ensure that the Website reflects the needs of our users.

1.1.6 To ensure that our Website is well managed and to facilitate improved navigation within the Website, we or our services providers may use cookies (small text files stored in a user's browser) or Web beacons (electronic images to count visitors who have accessed a particular page) to collect aggregate data. 
Additional information on how we use cookies and other tracking technologies and how you can control these can be found in our cookie notice.

1.2 Use of your personal information

1.2.1 We will only use your personal information for the specific purpose for which it was provided, except where you have indicated you would like to receive other information from BDO. When requesting material or asking someone to contact you, you might be given the option to receive further information from us which may be of interest. If you select this option, we will use your personal information to contact you with information about our products and/or services which we believe may be of interest to you.Your personal information may also be used to protect our rights or property and that of our users and, where appropriate, to comply with legal process.

1.2.2 If you wish to unsubscribe from communications sent by BDO, you may do so at any time by clicking on the 'unsubscribe' link that appears in all messages or by emailing

1.3 Your information and third parties

1.3.1 Although we may provide the personal information to service providers that handle information, under a data processor agreement, on our behalf, we do not share, sell or distribute personal data to or with third parties unless the transfer of your data to third parties is necessary for the performance of the purpose for which it was provided.

1.3.2 Information is not provided to third parties for their own marketing purposes and mailings are not undertaken by BDO for third parties.

1.3.5 We may disclose, transfer, sell or assign any of the information described above, including personally identifiable information, to third parties, as a result of or in preparation for the sale, merger, consolidation, change in control, transfer of substantial assets, reorganisation or liquidation of BDO and you consent to such disclosure, transfer, sale or assignment.

1.3.6. Personal information may also be disclosed to law enforcement, regulatory, or other government agencies, or to other third parties, in each case to comply with legal or regulatory obligations or requests.

By providing information through this Website, you are consenting to the disclosures described above, except where your consent is explicitly required.
Blogs, forums, wikis, and other social media

This Website may host various blogs, forums, wikis and other social media applications or services that allow you to share content with other users (collectively “Social Media Applications”). Any personal information or other information that you contribute to any Social Media Application can be read, collected, and used by other users of that Social Media Application over whom we have little or no control. Therefore, we are not responsible for any other user’s use, misuse, or misappropriation of any personal information or other information that you contribute to any Social Media Application.

1.4 Retention of your information

Information is only kept for the period required for fulfilling your request and for a reasonable period of time thereafter for our administration and marketing purposes.

1.5 Security of your information

1.5.1 Generally accepted standards of technology and operational security have been implemented to protect personal information from loss, misuse, alteration and destruction. However, as you may be aware, no data transmission over the internet can be entirely secure or virus-free.  As a result, while we will always use reasonable endeavours to protect your personal information, we cannot guarantee that any information you submit to us will be free from unauthorised third party use or intrusion.  Therefore, we cannot guarantee the security of your personal information, or your use of the Website. 

1.5.2 We cannot guarantee that the Website is free from viruses or malicious codes.  You agree that it is your responsibility to satisfy yourself that your own information technology/equipment used to access the Website is protected against such viruses and/or codes.

1.5.3 All employees and principals are required to keep personal information confidential and only authorised personnel have access to this information.

1.6 Monitoring emails

We may intercept, monitor and/or keep records of email communications entering and leaving our systems. If you communicate through our systems you will be deemed to have consented to such interception and monitoring.

1.7 Links

1.7.1 BDO is not responsible for the Website policies of third party Websites to which links are provided and you are advised to read the Website policies on these Websites before providing any personal information.

1.7.2 We cannot guarantee that third party Websites to which links are provided are free from viruses or malicious codes.  You agree that it is your responsibility to satisfy yourself that your own information technology/equipment used to access a third party Web site is protected against such viruses and/or codes.

1.8 Accessing personal information

1.8.1 You can ask to review the personal information we hold about you and ask us to change or delete any of this information.  You can do this by contacting us by email at

1.8.2 BDO assumes responsibility for keeping an accurate record of your personal information as it is submitted. However, we cannot ensure the ongoing accuracy of your personal information after it has been submitted without your assistance. Please help us keep your personal information current and accurate by contacting us if your personal information becomes out of date.

1.9 Comments and questions

If you have any comments or questions about this Website policy please email



Cookie Policy

General terms & conditions

Website Terms & Conditions

Terms & Use

This Website (the 'Website') and its contents are owned (unless indicated otherwise) by BDO Services CVBA / SCRL, a limited liability company incorporated in Belgium and forms, with her related companies in Belgium (hereafter individually or jointly referred to as BDO), part of the BDO International Network of independent member firms. 

BDO is a member of BDO International Limited, a UK company limited by guarantee and forms part of the international BDO Network of independent member firms.

BDO is the brand name for the BDO network and for each of the BDO Member Firms.

Reference to "BDO", "we", "our", "us" in these Terms of Use and elsewhere in this Website is to BDO Services. Although parts of these Terms of Use may reference other entities of the BDO Network, these Terms of Use are only applicable between you and us and not with any of those other entities.

1. Using the website

By using our Website, you are deemed to have accepted the following Terms of Use. If you do not want to be legally bound by of if you do not agree to these Terms of Use, please do not access or use the Website. 

We reserve the right to change these Terms of Use at any time and you are advised to review these Terms regularly to ensure you are aware of any changes. Your continued use of the Website after such changes are posted will be deemed agreement on your part to these Terms of Use as amended.

2. Intellectual property

2.1 The Website and the content of the Website belongs to BDO unless indicated otherwise. They are protected by copyright, trademark, and other laws of Belgium 

Copyright and all intellectual property rights on the Website and in the content of the website are vested in BDO and reserved, unless indicated otherwise. 
Unless otherwise indicated in the relevant content, and on the condition that you comply with all of your obligations under these Terms of Use, you are authorized to view, copy, print, and distribute (but not modify) the content on this Website; provided that: 

  • a)    It is used for information purposes only

  • b)    It is used only for your own personal, non-commercial use

  • c)    Any copies or downloads of any content from the Website must include a notice that copyright in the relevant material is owned by BDO.

2.2 Except as expressly provided above, nothing contained on this Website should be construed as conferring any license or right to use any trade mark or copyright of BDO's or any third party.

2.3 “BDO” and the BDO logo, and certain product names that appear on this Website, are trademarks or registered trademarks of entities within the BDO Network.

Except as expressly provided in these Terms of Use, you shall not use the name “BDO”, nor the BDO Logo, either alone or in combination with other words or design elements. 

You may not use any of the foregoing names, marks or logos in any press release, advertisement, or other promotional or marketing material or media, whether in written, oral, electronic, visual or any other form, except if expressly permitted in writing by BDO or its designee. 

2.4  References to other parties’ trademarks on this Website are for identification purposes only and do not indicate that such parties have approved this Website or any of its contents. These Terms of Use do not grant you any right to use the trademarks of other parties.

2.5 You are not authorized to copy or use any software, proprietary processes, or technology embodied or described in this Website.
You will comply with all applicable laws in accessing and using this Website.

You acknowledge that we may use your personal information and data according to our Privacy Statement and Cookie Notice, which are incorporated herein by this reference. You hereby agree to the terms of our Privacy Statement and Cookie Notice, including any obligations imposed on you therein.

3. Submission of comments/contributions of the website and BDO's blogs

3.1 You may submit comments to BDO, including without limitation for publication on our Blogs.

3.2 Any comments submitted in connection with our Blogs are submitted on the basis that we will review and may edit such comments prior to publication on the Website, and that not all submissions will be published. Publication is entirely at the discretion of BDO. We accept no responsibility or liability in relation to the content of any material posted or published on this Web site by third parties or in relation to contributions by third parties which we publish on the Web site. You are entirely liable for all activities conducted by you or by others authorised by you or otherwise on your behalf.

3.3 If and to the extent that you submit any personal data (such as your name and email address) to BDO through the Blogs, BDO confirms that it will only use any such personal data for the purposes for which you have provided it.

3.4 Any communications which we receive from you in connection with the Blogs and any material that you transmit or post or submit via this Web site will be deemed non-confidential and non-proprietary and we reserve the right to use the content of such communications for any purpose whatsoever. In relation to such contributions you grant us a perpetual, royalty-free, non-exclusive, sub-licensable right and license to use, reproduce, modify, adapt, edit, publish and exercise all copyright and publicity rights with respect to such work world-wide and/or to incorporate it in other works in any media now known or later developed for the full term of any rights that may exist in such content, consistent with the privacy restrictions set forth in the Privacy Policy. If you do not wish to grant such rights to BDO please do not submit your contribution to this Web site. By submitting your contribution to this Website, you also:

  • 3.4.1 Warrant that such contribution is your own original work and that you have the right to make it available to us for all the purposes specified above;
  • 3.4.2 Warrant that such contribution is not defamatory, does not infringe the rights of any third party and does not infringe any law;
  • 3.4.3 Agree to use this Website only for lawful purposes and in a manner that does not restrict or inhibit the use and enjoyment of this Web site by any third party. Prohibited behaviour  includes, without limitation, conduct which is unlawful or which may harass or cause distress to any person and the submission or transmission of content which is defamatory, abusive, obscene, offensive, pornographic, indecent, discriminatory, inflammatory, in breach of confidence or privacy or which in the opinion of BDO may cause offence to any person or damage our reputation. You must not use any abusive or aggressive language, swear, threaten, harass or abuse any other person, including other users;
  • 3.4.4 Agree to indemnify, defend and hold harmless BDO against any claim, liability, cost, damage, or loss we may incur (including without limitation legal fees) as a result of any violation by you of the provisions set out in this clause 3;
  • 3.4.5 Agree to waive any moral rights in your contribution for the purposes of its submission to and publication on the Website and other purposes specified above.

3.5 You must not intentionally violate any laws, rules or regulations.

3.6 No user must post nor recommend any other Website nor refer to specific URLs (Website addresses) where those linked Web sites would infringe any of the above provisions. No user must post any advertisement on the Website.

3.7 In using this Website, you agree not to impersonate another person or use a false name or a name you are unauthorised to use or create a false email address or try to mislead others as to the identity or origin of any communication.

3.8 You must not corrupt the site, flood the site with information so as to cause the site not to function or use anything which may affect the function of the site for example viruses, worms, logic bombs or similar. You must not interfere or tamper with, remove, delete or otherwise alter in any way, any information which is included on the Web site.

3.9 BDO reserves the right to fail any messages and/or remove any material whatsoever submitted to our Blogs or otherwise to the Website for any reason. BDO will not notify the contributor of the material of such failure or removal.

3.10 BDO reserves the right to take any action against any account or user, at any time, for any reason. We may at our discretion terminate your access to the Website or to the registration areas of the Web site, or prevent you from submitting comments via the Website immediately and without giving you advance notice. If you engage in behaviour which breaches these terms and conditions, and we consider such behaviour to be serious and/or repeated, we may use whatever information is available to us to prevent further breaches. If your access to the Website or to registration areas of the Web site is terminated, you may not open another account with us or register again and we reserve the right to terminate any such account or cancel any such registration.

3.11 Should you have any complaint regarding any material published on the Website, you can notify us of the nature and details of your complaint by emailing

4. Registration to the website

When you register, you are registering as a personal user of the Website and you must use your own identity. You are obliged to provide accurate and complete registration information. Registration is for a single user only. Your username and password are personal to you and may not be used by anyone else to gain access to areas restricted to registered users.

5. Disclaimer and limitation of liability

5.1 The information has been carefully prepared, but it has been written in general terms and should be seen as broad guidance only. The information cannot be relied upon to cover specific situations and you should not act, or refrain from acting, upon the information contained therein without obtaining specific professional advice.  Please contact BDO to discuss these matters in the context of your particular circumstances.  BDO, its partners, employees and agents do not accept or assume any liability or duty of care for any loss arising from any action taken or not taken by anyone in reliance on this information or for any decision based on it.

5.2 The content of this Website is intended to provide general guidance on matters of interest and about the services provided by BDO. The content of this Website does not constitute, nor should it be relied upon as, professional advice. Please contact BDO for advice on any particular area of interest.

5.3 In preparing and maintaining this Website every effort has been made to ensure the content is up to date and accurate. However, law and regulations change continually and unintentional errors can occur and the information may be neither up to date nor accurate. BDO makes no representation or warranty (including liability towards third parties), express or implied, as to the accuracy, reliability or completeness of the information published on this Website. Despite all our efforts, we do not warrant that this Website will be secure, free from viruses or malicious code.

5.4 Except for death or personal injury caused by negligent acts or omissions, BDO accepts no liability for any loss or damage whatsoever (including but not limited to any direct, indirect, incidental, consequential, special, punitive, exemplary or similar damages) arising as a result of any decision or action taken or refrained from as a result of information contained on the Website or other Websites to which it may be linked, or as a result of your use or misuse of the Website. 
Your use of this Website is at your own risk and you assume full responsibility and risk of loss resulting from your using, including, without limitation, with respect to loss of service or data.

5.5 Without prejudice to the generality of clause 3.4.4, you agree to indemnify, defend and hold harmless BDO against any claim, liability, cost, damage, or loss we may incur (including without limitation legal fees) as a result of any violation by you of your obligations under these Terms of Use.

5.6 The above disclaimer and the limitation of liability under these Terms of Use are applicable to the fullest extent permitted by law, whether in contract, statute, tort (including, without limitation, negligence) or otherwise.

6. Third party websites

This Website contains links to Websites, tools or resources maintained by parties other than BDO, over whom we have no control, including, without limitation, those maintained by other entities within the BDO Network of individual personnel of such entities.

These links are provided simply to increase the information available to you and we accept no responsibility or liability whatsoever in respect of the accuracy, timeliness, suitability or lawfulness of the information contained on third party Websites. 

The inclusion of a link to a third party Website does not constitute an endorsement or an indication of a joint venture, partnership or other legal arrangement not expressly stated between us and that third party.