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.

Code of Conduct

Code of Conduct

Trust is critical to our profession and to the work we do . Our stakeholders put their trust in us to deliver the highest quality of work. It is our actions and our behaviours that ensure that trust is maintained. Our brand and reputation is sustained by this trust and our Code of Conduct is in place to help frame how we do business.
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BDO Modern Slavery Act Statement

We voluntarily submit our Modern Slavery Act Statement to the Government’s digital registry.
View our Modern Slavery Act Statement 2023chevron_right
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Environmental policy 2023

We are committed to working with all those in our business who have an interest in actively decreasing the impact that our operations have on the environment.
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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 2023, 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 2023.

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 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).

BDO LLP is registered and approved by the FRC to undertake statutory audit work for PIEs. Details of our status can be viewed at under registration number C001055835.

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.

BDO is a partnership to which Schedule 19 Finance Act 2016 applies and is required to publish an annual statement setting out the Tax Strategy followed by its businesses.

Read our tax strategy

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 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, Values or Code of Conduct including unethical behaviour, incompetence and professional misconduct.

If you wish to report a concern to us, please contact:
0800 0488361
Web based report
Download the SpeakingUpTM app and use the Access Code: bdo

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 2022 and 31 March 2023.

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 Marsh Limited, Tower Place East, Tower Place, London, EC3R 5BU. The territorial coverage is worldwide.

Supplier Terms and Conditions and Code of Conduct

Download Supplier Code of Conduct

Information relating to the Independent Non Executives