• Legal & Regulatory

Legal & Regulatory


BDO LLP, a UK Limited Liability Partnership registered in England and Wales under number OC305127, is a member of BDO International Limited, a UK company limited by guarantee, and forms part of the BDO network of independent member firms. A list of members' names is open to inspection at our registered office, 55 Baker Street, London W1U 7EU.

BDO LLP is authorised and regulated by the Institute of Chartered Accountants in England and Wales ("ICAEW") under registration number C001055835 and is subject to the ICAEW Code of Ethics.

BDO Services Limited, a wholly owned subsidiary of BDO LLP is authorised and regulated by the Institute of Chartered Accountants in England and Wales ("ICAEW") under registration number C006435312. BDO LLP Limited, a wholly owned subsidiary of BDO LLP is authorised and regulated by the Institute of Chartered Accountants in England and Wales ("ICAEW") under registration number C006462248. Both companies are also subject to the ICAEW Code of Ethics.


We can be contacted using the "Contact us" page on our website, by telephoning our registered address on 020 7486 5888, by writing to our registered address above or by emailing any of our people.

If at any time you would like to discuss with us how our service to you could be improved, or if you are dissatisfied with any aspect of the service you receive, please let us know by contacting your engaging partner or the firm's Senior Partner at our registered office.

View our Code of Conduct

BDO Modern Slavery Act Statement

Modern Slavery Act Statement 2021
10 December 2021

We have also voluntarily submitted our Modern Slavery Act Statement 2021 to the Government’s digital registry.


View 2020 statement

View 2019 statement

View 2018 statement

View 2017 statement

UN Global Compact - Communication on Progress

In our latest Communication on Progress, we describe how our actions reflect our commitment to The Ten Principles through our business strategy, culture and daily operations and how we look to continually improve our adoption in future years.


Environmental policy 2021

View policy


Gender Pay Gap Reporting

The culture at BDO encourages everyone to be themselves and our core purpose is to ‘help people succeed’. Diversity and inclusion plays a huge part in maintaining a workplace where anyone can reach their potential. It is about making a sustainable and measurable difference to business culture and performance by creating an environment where everyone is valued and feels valued.

We recognise that reporting on gender pay helps to focus attention and encourages the market to work together to create a better balance. We have been addressing the issue of gender balance for some time. We have been working to make senior roles more attractive to women – and our ratios improve each year. Our gender pay reporting analysis is consistent with our peers and we have many success stories to share. However, we want to do better and will focus on gender diversity – in fact all diversity – in order to continue to be a workplace where all our people can thrive.

Read our Pay Gap Report 2021, in line with the Government’s regulations.

We have also gone further than the Government’s requirements and looked at our partner pay gap to ensure we have a full view of our gender balance challenge. Read our Combined Pay Gap Report 2021. 

Financial Conduct Authority

BDO LLP is authorised and regulated by the Financial Conduct Authority to conduct investment business under registration number 229378. Details of our status can be viewed here.



BDO LLP is registered to carry out audit work in the UK by the ICAEW. Details of our status can be viewed at www.auditregister.org.uk under registration number C001055835 for the UK. The firm is subject to the Audit Regulations and Guidance and the International Standards on Auditing (UK and Ireland).


Public Interest Committee (PIC)

Terms of reference 

This document or a derivative of the content will be disclosed in accordance with the Audit Firm Governance Code. 

Objective of the group

The PIC’s purpose is to consider public interest matters that affect the firm, and to enhance stakeholder confidence in the public interest aspects of the firm’s activities.

As part of this overall objective the PIC will provide a forum for considering the impact of public interest matters arising from within the profession and wider society through direct engagement with, or a review of information originating from: the firm, the profession and the firm’s wider stakeholder base.


As directed by the Audit firm Governance Code, the firm’s Independent Non-Executives will form the majority of the PIC, one of whom will take the role of Chairman.  The other permanent member will be the firm’s Ethics Partner.

Observers will be invited to meetings, as appropriate to the agenda.  It is expected that the firm’s Managing Partner will ordinarily attend as an observer.

In accordance with the Audit Firm Governance Code, relevant biographical details will be included within the firm’s Transparency Report.


The PIC will report publicly by way of the firm’s annual Transparency Report.

In accordance with the Audit Firm Governance Code, the PIC and its individual members will form part of the firm’s performance assessment regime.

Working methods 

The PIC will ordinarily meet four times a year with the option for further meetings if required.  Meetings will ordinarily be scheduled to take place prior to LT meetings scheduled on the same dates.

The Audit Firm Governance Code requires the firm’s Independent Non-Executives to meet alone to discuss matters relating to their own remit. Each meeting will provide such an opportunity.


Insolvency appointments

Partners and staff taking insolvency appointments are licensed by the ICAEW and other recognised bodies including the Insolvency Practitioners Association, Institute of Chartered Accountants in Scotland and Institute of Chartered Accountants in Ireland. You can also contact the Insolvency Service if you have a complaint.

View a list of our insolvency practitioners.


Our principles when providing tax services

At BDO LLP our goal is to make a positive impact on our clients, our people and our communities and to help people to succeed. Our tax professionals across the UK adhere to common principles when providing tax services to our clients. We always seek to ensure that our advice to clients adheres to the guidance of our governing professional bodies – in particular the ICAEW and CIOT’s joint guidance entitled 'Professional Conduct in Relation to Taxation' (PCRT). The PCRT sets a standard of professional behaviour that is endorsed by HMRC in its own Standards for Agents.

Read more



Our Speak Up policy policy applies to all our people, including partners, consultants, contractors, agency staff and anyone else working temporarily for us.

Situations that fall within the following categories are likely to need reporting:

  • theft or fraud
  • breach of Health and Safety legislation
  • bullying, harassment or discrimination
  • breaches of firm policy or firm values, Values or Code of Conduct including unethical behaviour, incompetence and professional misconduct.

If you wish to report a concern to us, please contact:
0800 374199
Web based report
Download the SpeakingUpTM app and use the Access Code: bdo‚Äč

BDO LLP is a prescribed person listed in the Public Interest Disclosure (Prescribed Persons) Order 2014. People can make disclosures to BDO LLP relating to the proper conduct of public business, value for money, fraud and corruption in relation to the provision of public services in local authorities. The reporting period for BDO LLP as auditor for large local authorities includes activity between 1 April 2020 and 31 March 2021.

View report

VAT Registration

We are registered for VAT under registration number GB 830847032.


Data Protection

We are registered with the Information Commissioner as a data controller. Details of our registration can be found on the ICO website under registration number Z5799637.


Terms of Business

A copy of our Terms of Business will be provided to each client at the commencement of our engagement to provide services, together with a letter of engagement setting out the fees payable and the specific services to be provided.

The Terms of Business include a term stating that English law governs the contract under which we provide our services and that the English courts have exclusive jurisdiction over any dispute.


Professional Indemnity Insurance

Our professional indemnity insurance is underwritten by a number of insurers in the London insurance market and can be contacted via Aon Risk Solutions, 8 Devonshire Square, London EC2M 4PL [Aon]. The territorial coverage is worldwide.


Supplier Terms and Conditions and Code of Conduct

Download Supplier Code of Conduct