BDO is an international network of independent firms that provide audit and assurance, tax, advisory, and outsourcing and business services.  Headquartered in Belgium, BDO International Limited is the network's governing entity, with a network of member firms comprising over 91,000 people in around 1,650 offices across 167 countries and territories.

BDO offers numerous industry-specific practices.  It specializes in consumer business, financial services, life sciences, manufacturing, media and entertainment, natural resources, not-for-profit, private equity, professional services, public sector, real estate and construction, technology and telecommunications.

BDO delivers services to clients in the private and public sectors through a member firm in its own country.