www.bdo.com
Open in
urlscan Pro
162.249.81.57
Public Scan
URL:
https://www.bdo.com/services/assurance
Submission: On January 24 via manual from IN — Scanned from DE
Submission: On January 24 via manual from IN — Scanned from DE
Form analysis 1 forms found in the DOM
POST /services/assurance
<form method="post" action="/services/assurance" onsubmit="javascript:return WebForm_OnSubmit();" id="form">
<div class="aspNetHidden">
<input type="hidden" name="__LASTFOCUS" id="__LASTFOCUS" value="">
<input type="hidden" name="__CMSCsrfToken" id="__CMSCsrfToken" value="ntOXj+PLFYgEfefvS52KY/ncZ9JIP0wTvfRyqy/KbUYlzCCUdigjK8l0zfZ8Uzkg2+LFNKW0V78gs8z4+swe5onfpiZtDXPbKVrSb0aEPso=">
<input type="hidden" name="__EVENTTARGET" id="__EVENTTARGET" value="">
<input type="hidden" name="__EVENTARGUMENT" id="__EVENTARGUMENT" value="">
</div>
<script type="text/javascript">
//<![CDATA[
var theForm = document.forms['form'];
if (!theForm) {
theForm = document.form;
}
function __doPostBack(eventTarget, eventArgument) {
if (!theForm.onsubmit || (theForm.onsubmit() != false)) {
theForm.__EVENTTARGET.value = eventTarget;
theForm.__EVENTARGUMENT.value = eventArgument;
theForm.submit();
}
}
//]]>
</script>
<script src="/WebResource.axd?d=pynGkmcFUV13He1Qd6_TZCauPtHu2F7PQePUvFHKHj9mCn5eHfUEEaVsga0yAIiZufmWciWpLCSnd3LpYRBC4w2&t=637729440413207958" type="text/javascript"></script>
<script type="text/javascript">
//<![CDATA[
function UpdateLabel_p_lt_ctl06_LoginFormWithReg(content, context) {
var lbl = document.getElementById(context);
if (lbl) {
lbl.innerHTML = content;
lbl.className = "InfoLabel";
}
}
//]]>
</script>
<script type="text/javascript">
//<![CDATA[
function UpdateLabel_p_lt_ctl07_lfPopoverLogin(content, context) {
var lbl = document.getElementById(context);
if (lbl) {
lbl.innerHTML = content;
lbl.className = "InfoLabel";
}
}
//]]>
</script>
<script type="text/javascript">
//<![CDATA[
function UpdateLabel_p_lt_ctl05_lfModalLogin(content, context) {
var lbl = document.getElementById(context);
if (lbl) {
lbl.innerHTML = content;
lbl.className = "InfoLabel";
}
}
//]]>
</script>
<script src="https://cdnjs.cloudflare.com/ajax/libs/mustache.js/1.0.0/mustache.min.js" type="text/javascript"></script>
<script src="/_framework/dist/637782067380000000/google-maps.min.js" type="text/javascript"></script>
<script src="/CMSPages/GetResource.ashx?scriptfile=%7e%2fCMSScripts%2fjquery%2fjquery-core.js" type="text/javascript"></script>
<script src="/CMSPages/GetResource.ashx?scriptfile=%7e%2fCMSScripts%2fjquery%2fjquery-cmscompatibility.js" type="text/javascript"></script>
<script src="/CMSPages/GetResource.ashx?scriptfile=%7e%2fCMSScripts%2fmembership.js" type="text/javascript"></script><input type="hidden" name="lng" id="lng" value="en-US">
<script src="/CMSPages/GetResource.ashx?scriptfile=%7e%2fCMSScripts%2fWebServiceCall.js" type="text/javascript"></script>
<script type="text/javascript">
//<![CDATA[
function PM_Postback(param) {
if (window.top.HideScreenLockWarningAndSync) {
window.top.HideScreenLockWarningAndSync(1080);
}
if (window.CMSContentManager) {
CMSContentManager.allowSubmit = true;
};
__doPostBack('m$am', param);
}
function PM_Callback(param, callback, ctx) {
if (window.top.HideScreenLockWarningAndSync) {
window.top.HideScreenLockWarningAndSync(1080);
}
if (window.CMSContentManager) {
CMSContentManager.storeContentChangedStatus();
};
WebForm_DoCallback('m$am', param, callback, ctx, null, true);
}
//]]>
</script>
<script type="text/javascript">
//<![CDATA[
var mapCenter = undefined; // google maps fix
//]]>
</script>
<script src="/CMSPages/GetResource.ashx?scriptfile=%7e%2fCMSWebParts%2fSmartSearch%2fSearchBox_files%2fPredictiveSearch.js" type="text/javascript"></script>
<script src="/ScriptResource.axd?d=1HpV3OVB0CaEXoaafcqmho4ITGF3L4iLvfhOKW9Ytahp7e0EsNx3AiK6BBTfBzoc-kBQR-DOp4eWQIebC-F6AIyPATGdmRNekS1f4OBovgUDe8dkvbn-Hk2wEyHRfGLvGJaGosTQ5b-yiDILDfrieg2&t=5f5a0597" type="text/javascript"></script>
<script src="/ScriptResource.axd?d=uHIkleVeDJf4xS50Krz-yPuJrhL7gAqQ209FHza_fDJGwY5O20Pmo0eFxXd8Kbv3GxRYB4l9Q_Xd4_9zy4aHPaDDxEofCYX1K82-wp-tDlMBHVtoeGXU7eQDT__oGXC04NG7fB5R3rxS6Hwi9kmKA89LHzQffrUJeM75rWoEtas1&t=ffffffffd202a464"
type="text/javascript"></script>
<script src="/ScriptResource.axd?d=Jw6tUGWnA15YEa3ai3FadHb9mSx9Rlx_PNVtv3ybN5-AHvLFHKigGiGXtzRIwBKbwgKN9-NvS_ItWmK7R2LtBl9aRcJ-rG3cLly_EHfGWW4fcQsaha2zzTVTelh8KXIZ1h8ko9A0Ypv9cHhqg34Tg1aY670e25c5BeN-CO2jDUA1&t=ffffffffd202a464"
type="text/javascript"></script>
<script src="/ScriptResource.axd?d=Y3m6UrVMbqJVE-kQ9gioH-SFSI32V3MU7CLe3MJybFRPcFHYr6sL5FMDxRzcstEwJJi9xabCdUBtRp-C-EmTw1ipcPR78RJKPvt0maYjBP9QQAB1mZG984w0X29SxPjf0&t=27679117" type="text/javascript"></script>
<script src="/ScriptResource.axd?d=gWcrHB-EGC1p4LtZa-lbj4bc7JCBHt1ya_QP0rlsN8a66feVkirou4WOYosAV7EVPtqUMZQhyT0_KKoDUHT5j9PJ0pwZEiqHdj3BXKQMYEg1&t=27679117" type="text/javascript"></script>
<script src="/ScriptResource.axd?d=YGQkKErHFDdGeCMY44uk_iyGStq1zSyNL7crJvyGHoZ1NdDHzxgk-Dt-CswD2tOUkyMwo2Iwjtxp5_fSn-XEE-8hopFGt3qDO2B9ozW99Oq0pgmnXGG_zWoeyCEAG6Z10&t=27679117" type="text/javascript"></script>
<script src="/ScriptResource.axd?d=zhB4TnNg5SCnTud0nPZV0DYANrqMSh_Yaj5CTXLwHxwCBd_JBbuWOAppFb-4OULovRxYJAwUo_G7ccb4seaIT178TXIBPB2uqBdSy4QA97NqkSSGnowwPt4OeKA2JFEq0&t=27679117" type="text/javascript"></script>
<script src="/ScriptResource.axd?d=eG7SOMgzjGkaCcb5n7DNEnBmGkWig5G_B-vd9kP_8zhuiHH1YC-nvlc3wrgu34RoeOrgcGhADTW60gKg8Dl49KwqD7x46oEhAqADQL2r-Bdo4YtiiZQW8UWNSYPba1vX0&t=27679117" type="text/javascript"></script>
<script type="text/javascript">
//<![CDATA[
var CMS = CMS || {};
CMS.Application = {
"language": "en",
"imagesUrl": "/CMSPages/GetResource.ashx?image=%5bImages.zip%5d%2f",
"isDebuggingEnabled": false,
"applicationUrl": "/",
"isDialog": false,
"isRTL": "false"
};
//]]>
</script>
<script src="/WebResource.axd?d=JoBkLzP19aTuxbWOhHobYmScn8c2pocmT6xiWvXkk1bEH3hI_eAY98HY5aBCTrA1A-VwY6orfcyhHvQpBUr4GA2&t=637729440413207958" type="text/javascript"></script>
<script type="text/javascript">
//<![CDATA[
function WebForm_OnSubmit() {
null;
if (typeof(ValidatorOnSubmit) == "function" && ValidatorOnSubmit() == false) return false;
return true;
}
//]]>
</script>
<div class="aspNetHidden">
<input type="hidden" name="__VIEWSTATEGENERATOR" id="__VIEWSTATEGENERATOR" value="A5343185">
<input type="hidden" name="__SCROLLPOSITIONX" id="__SCROLLPOSITIONX" value="0">
<input type="hidden" name="__SCROLLPOSITIONY" id="__SCROLLPOSITIONY" value="0">
</div>
<script type="text/javascript">
//<![CDATA[
Sys.WebForms.PageRequestManager._initialize('manScript', 'form', ['tp$lt$ctl05$lfModalLogin$sys_pnlUpdate', '', 'tp$lt$ctl06$LoginFormWithReg$sys_pnlUpdate', '', 'tp$lt$ctl07$lfPopoverLogin$sys_pnlUpdate', '', 'tctxM', ''], [
'p$lt$ctl05$lfModalLogin', '', 'p$lt$ctl06$LoginFormWithReg', '', 'p$lt$ctl07$lfPopoverLogin', ''
], [], 90, '');
//]]>
</script>
<div id="ctxM">
</div>
<style>
#form {
overflow: hidden;
}
</style>
<div class="cookie-disclaimer js-cookie-disclaimer" style="display: block;">
<div class="container">
<div class="disclaimer-container">
<p>This site uses cookies for analytics, marketing, and other purposes as described in our <a href="/legal-privacy/legal/privacy-policy">Privacy Policy</a>.</p>
<button id="CookieAcceptButton" class="js-cookie-accept cookie-accept">OK</button>
</div>
</div>
</div>
<header id="main-header">
<div id="login-bar" class="align-right">
<div class="container">
<div class="row">
<div id="secondary-nav" class="col-md-12">
<ul>
<li><a href="/locations" aria-label="utility navigate locations">Locations</a></li>
<li><a href="/events" aria-label="utility navigate events">Events</a></li>
<li><a href="/news" aria-label="utility navigate news">News</a></li>
<li><a href="/careers" aria-label="utility navigate careers">Careers</a></li>
<li><a href="/blogs" aria-label="utility navigate blogs">Blogs</a></li>
<li><a href="/client-center" aria-label="utility navigate Client Center">Client Center</a></li>
<li><a href="/contact" aria-label="utility navigate contact">Contact</a></li>
<li><a href="/member/register/create-profile" aria-label="utility navigate register">Register</a></li>
<li>
<a href="/member/login?returnurl=%2fServices%2fAssurance" class="mobile-login login-btn" aria-label="utility navigate login">Login</a><a href="#" id="popover-login" data-target="#LoginPopover" data-title="Login" class="login-btn" data-original-title="" title="">Login</a>
</li>
</ul>
</div><!--/secondary-nav-->
</div><!--/row-->
</div>
</div><!--/login-bar-->
<div class="container header-container">
<div class="row">
<div class="col-md-2" id="logo"><a href="/"><img alt="BDO USA" src="/BDO/media/framework/BDO-logo.png" title="BDO USA"> </a></div>
<div class="mobile-search"></div>
<div class="col-md-7 main-nav-container">
<nav>
<ul id="main-nav" class="clearfix">
<li><span class="nav-toggle"></span>
<span class="main-item" data-view-all="/services">
<a href="/Services" title="Services" aria-label="navigate services">Services</a>
<span class="nav-caret"></span></span>
<ul class="second-level-nav">
<li>
<div class="container">
<div class="row">
<div class="col-md-9">
<ul class="second-level-nav-group four-col-group">
<li><span class="nav-toggle"></span>
<a href="/services/business-financial-advisory" aria-label="navigate services advisory">
Advisory
<span class="nav-caret"></span>
</a>
<ul class="third-level-nav-group">
<li><a href="/services/business-financial-advisory/bdo-wealth-advisors">BDO Wealth Advisors<span class="nav-caret"></span></a></li>
<li>
<a href="/services/business-financial-advisory/business-restructuring-turnaround-services" aria-label="navigate business restructuring and turnaround services">Business Restructuring & Turnaround Services<span class="nav-caret"></span></a>
</li>
<li><a href="/services/business-financial-advisory/outsourced-financial-services" aria-label="navigate business services and outsourcing">Business Services & Outsourcing<span class="nav-caret"></span></a></li>
<li><a href="/services/business-financial-advisory/corporate-real-estate" aria-label="navigate corporate real estate">Corporate Real Estate<span class="nav-caret"></span></a></li>
<li><a href="/services/business-financial-advisory/forensics-and-investigations" aria-label="navigate forensics and investigations">Forensics and Investigations<span class="nav-caret"></span></a></li>
<li><a href="/services/business-financial-advisory/governance,-risk-compliance">Governance, Risk & Compliance<span class="nav-caret"></span></a></li>
<li><a href="/services/business-financial-advisory/insurance-risk-recovery" aria-label="navigate insurance risk recovery">Insurance Risk & Recovery<span class="nav-caret"></span></a></li>
<li><a href="/services/business-financial-advisory/litigation-arbitration-dispute-advisory" aria-label="navigate litigation and disputes">Litigation and Disputes<span class="nav-caret"></span></a></li>
<li><a href="/services/business-financial-advisory/transaction-advisory" aria-label="navigate transaction advisory">M&A and Transaction Advisory<span class="nav-caret"></span></a></li>
<li><a href="/services/business-financial-advisory/management-advisory" aria-label="navigate management advisory">Management Advisory<span class="nav-caret"></span></a></li>
<li><a href="/services/business-financial-advisory/public-housing-authority" aria-label="navigate public housing authority">Public Housing Authority<span class="nav-caret"></span></a></li>
<li><a href="/services/business-financial-advisory/regulatory-enforcement" aria-label="navigate regulatory enforcement">Regulatory Enforcement<span class="nav-caret"></span></a></li>
<li><a href="/services/business-financial-advisory/risk-advisory" aria-label="navigate risk advisory">Risk Advisory<span class="nav-caret"></span></a></li>
<li><a href="/services/business-financial-advisory/valuation-business-analytics" aria-label="navigate valuation and business analytics">Valuation & Business Analytics<span class="nav-caret"></span></a></li>
</ul>
</li>
<li><span class="nav-toggle"></span>
<a href="/services/assurance" aria-label="navigate audit and assurance services">
Audit & Assurance
<span class="nav-caret"></span>
</a>
<ul class="third-level-nav-group">
<li><a href="/services/assurance/accounting-advisory-services" aria-label="navigate accounting and reporting advisory services">Accounting & Reporting Advisory Services<span class="nav-caret"></span></a></li>
<li><a href="/services/assurance/audit-innovation">Audit Innovation<span class="nav-caret"></span></a></li>
<li><a href="/services/assurance/audit-quality">Audit Quality<span class="nav-caret"></span></a></li>
<li><a href="/services/assurance/board-governance" aria-label="navigate corporate governance">Corporate Governance<span class="nav-caret"></span></a></li>
<li><a href="/services/assurance/employee-benefit-plan-audits" aria-label="navigate employee benefit plan audits">Employee Benefit Plan Audits<span class="nav-caret"></span></a></li>
<li>
<a href="/services/assurance/international-financial-reporting-standards" aria-label="navigate international financial reporting standards">International Financial Reporting Standards<span class="nav-caret"></span></a>
</li>
<li><a href="/services/assurance/private-company-audit" aria-label="navigate audit and financial reporting">Private Company Audit<span class="nav-caret"></span></a></li>
<li><a href="/services/assurance/public-company-audit" aria-label="navigate public company services">Public Company Audit<span class="nav-caret"></span></a></li>
<li><a href="/services/assurance/revenue-recognition" aria-label="navigate revenue recognition">Revenue Recognition<span class="nav-caret"></span></a></li>
<li><a href="/services/assurance/service-organization-control-attestation" aria-label="navigate third party attestation">Third Party Attestation<span class="nav-caret"></span></a></li>
</ul>
</li>
<li><span class="nav-toggle"></span>
<a href="/services/digital" aria-label="navigate digital services">
Digital
<span class="nav-caret"></span>
</a>
<ul class="third-level-nav-group">
<li><a href="/services/digital/application-development">Application Development<span class="nav-caret"></span></a></li>
<li><a href="/services/digital/change-management" aria-label="navigate change management">Change Management<span class="nav-caret"></span></a></li>
<li><a href="/services/digital/solutions" aria-label="navigate cloud and technology solutions">Cloud & Technology Solutions<span class="nav-caret"></span></a></li>
<li><a href="/services/digital/cybersecurity" aria-label="navigate privacy and cybersecurity">Cybersecurity<span class="nav-caret"></span></a></li>
<li><a href="/services/digital/analytics-insights" aria-label="navigate data analytics and insights">Data Analytics & Insights<span class="nav-caret"></span></a></li>
<li><a href="/services/digital/outsourcing" aria-label="navigate IT outsourcing">IT Outsourcing<span class="nav-caret"></span></a></li>
<li><a href="/services/digital/strategy" aria-label="navigate technology strategy">Technology Strategy<span class="nav-caret"></span></a></li>
</ul>
</li>
<li><span class="nav-toggle"></span>
<a href="/services/tax" aria-label="navigate tax services">
Tax
<span class="nav-caret"></span>
</a>
<ul class="third-level-nav-group">
<li><a href="/services/tax/business-incentives-and-tax-credits" aria-label="navigate research and development tax credit">Business Incentives & Tax Credits<span class="nav-caret"></span></a></li>
<li><a href="/services/tax/federal-tax-matters" aria-label="navigate federal tax matters">Federal Tax Matters<span class="nav-caret"></span></a></li>
<li><a href="/services/tax/global-employer-services" aria-label="navigate global employer services">Global Employer Services<span class="nav-caret"></span></a></li>
<li><a href="/services/tax/income-tax-accounting" aria-label="navigate income tax accounting">Income Tax Accounting<span class="nav-caret"></span></a></li>
<li><a href="/services/tax/international-tax-services" aria-label="navigate international tax services">International Tax Services<span class="nav-caret"></span></a></li>
<li><a href="/services/tax/nonprofit-tax-services" aria-label="navigate nonprofit tax services">Nonprofit Tax Services<span class="nav-caret"></span></a></li>
<li><a href="/services/tax/private-client-services" aria-label="navigate private client services">Private Client Services<span class="nav-caret"></span></a></li>
<li><a href="/services/tax/state-local-tax" aria-label="navigate state and local tax">State & Local Tax<span class="nav-caret"></span></a></li>
<li><a href="/services/tax/tax-performance-engineering" aria-label="navigate tax performance engineering">Tax Performance Engineering<span class="nav-caret"></span></a></li>
<li><a href="/services/tax/tax-risk-services">Tax Risk Services<span class="nav-caret"></span></a></li>
<li><a href="/services/tax/tax-transaction-advisory-services" aria-label="navigate tax transaction advisory services">Tax Transaction Advisory Services<span class="nav-caret"></span></a></li>
<li><a href="/services/tax/transfer-pricing" aria-label="navigate transfer pricing">Transfer Pricing<span class="nav-caret"></span></a></li>
</ul>
</li>
</ul>
</div>
<div class="col-md-3 feature-col service-feature-col">
<div class="insight-detail">
<h2>Featured</h2>
<div class="insight-image">
<a href="/Insights/Business-Financial-Advisory/Environmental-Social-and-Governance/Environmental,-Social-and-Governance-(ESG)"><img alt="Presentational Image" src="/getattachment/867318de-5f88-4d81-ac8c-c48f45ec414c/attachment.aspx"></a>
</div><!--/insight-image-->
<h3><a href="/Insights/Business-Financial-Advisory/Environmental-Social-and-Governance/Environmental,-Social-and-Governance-(ESG)">Environmental, Social & Governance <span class="nav-caret"></span></a></h3>
<p>With You at Every Stage of Your ESG Journey.</p>
</div><!--/insight-detail-->
</div>
</div><!--/row-->
</div><!--/container-->
</li>
</ul><!--second-level-nav-->
</li>
<li><span class="nav-toggle"></span>
<span class="main-item" data-view-all="/industries">
<a href="/Industries" title="Industries" aria-label="navigate industries">Industries</a>
<span class="nav-caret"></span></span>
<ul class="second-level-nav">
<li>
<div class="container">
<div class="row">
<div class="col-md-8">
<div class="industry-list-wrapper">
<ul class="industry-category-container second-level-nav-group">
<li class="industry-category">
<a href="/industries/asset-management" aria-label="navigate asset management">
Asset Management
</a>
</li>
<li class="industry-category">
<a href="/industries/financial-institutions-specialty-finance" aria-label="navigate financial institutions and specialty finance">
Financial Institutions & Specialty Finance
</a>
</li>
<li class="industry-category">
<a href="/industries/financial-services">
Financial Services
</a>
</li>
<li class="industry-category">
<a href="/industries/fintech">
Fintech
</a>
</li>
<li class="industry-category">
<a href="/industries/gaming-hospitality-leisure" aria-label="navigate gaming hospitality and leisure">
Gaming, Hospitality & Leisure
</a>
</li>
<li class="industry-category">
<a href="/industries/government-contracting" aria-label="navigate government contracting">
Government Contracting
</a>
</li>
<li class="industry-category">
<a href="/industries/healthcare" aria-label="navigate healthcare">
Healthcare
</a>
</li>
<li class="industry-category">
<a href="/industries/industry-4-0" aria-label="navigate industry">
Industry 4.0
</a>
</li>
<li class="industry-category">
<a href="/industries/insurance" aria-label="navigate insurance">
Insurance
</a>
</li>
<li class="industry-category">
<a href="/industries/life-sciences" aria-label="navigate life sciences">
Life Sciences
</a>
</li>
<li class="industry-category">
<a href="/industries/manufacturing" aria-label="navigate manufacturing and distribution">
Manufacturing
</a>
</li>
<li class="industry-category">
<a href="/industries/natural-resources" aria-label="navigate natural resources">
Natural Resources
</a>
</li>
<li class="industry-category">
<a href="/industries/nonprofit-education" aria-label="navigate nonprofit and education">
Nonprofit & Education
</a>
</li>
<li class="industry-category">
<a href="/industries/private-equity" aria-label="equity'">
Private Equity
</a>
</li>
<li class="industry-category">
<a href="/industries/professional-services" aria-label="navigate professional services">
Professional Services
</a>
</li>
<li class="industry-category">
<a href="/industries/public-sector" aria-label="navigate public sector">
Public Sector
</a>
</li>
<li class="industry-category">
<a href="/industries/real-estate-construction" aria-label="navigate real estate and construction">
Real Estate & Construction
</a>
</li>
<li class="industry-category">
<a href="/industries/restaurants" aria-label="navigate restaurants">
Restaurants
</a>
</li>
<li class="industry-category">
<a href="/industries/consumer-business">
Retail & Consumer Products
</a>
</li>
<li class="industry-category">
<a href="/industries/technology">
Technology
</a>
</li>
</ul>
<!--<a href="/industries" class="primary button">View All Industries <span class="nav-caret"></span></a>-->
</div><!--/industry-list-wrapper-->
</div>
<div class="col-md-4 feature-col">
<div class="insight-detail">
<h2>Featured</h2>
<div class="insight-image">
<a href="/Insights/Industries/Private-Equity/bdo-private-capital-pulse-survey-fall-2021"><img alt="Presentational Image" src="/getattachment/ea75202c-2a19-47ff-8346-f35cb40f0146/attachment.aspx"></a>
</div><!--/insight-image-->
<h3><a href="/Insights/Industries/Private-Equity/bdo-private-capital-pulse-survey-fall-2021">BDO Private Capital Pulse Survey <span class="nav-caret"></span></a></h3>
<p>Examines the trends that 200 middle market private equity fund managers are seeing.</p>
</div><!--/insight-detail-->
</div>
</div><!--/row-->
</div><!--/container-->
</li>
</ul><!--second-level-nav-->
</li>
<ul class="third-level-nav-group">
</ul>
<ul class="third-level-nav-group">
</ul>
<ul class="third-level-nav-group">
</ul>
<ul class="third-level-nav-group">
</ul>
<ul class="third-level-nav-group">
</ul>
<li><span class="nav-toggle"></span>
<span class="main-item" data-view-all="/resource-centers">
<a href="/Resource-Centers" title="Issues & Resources">Issues & Resources</a>
<span class="nav-caret"></span></span>
<ul class="second-level-nav">
<li>
<div class="container">
<div class="row">
<div class="col-md-8 resource-center-main-menu">
<div class="resource-center-wrapper">
<ul class="resource-center-container second-level-nav-group">
<li data-tmp-level="2" class="resource-center">
<a href="/Resource-Centers/ESG-Center-of-Excellence">
ESG Center of Excellence
</a>
<p>At BDO, we can help demystify ESG and bring clarity to the complexity—no matter where you are in your journey.</p>
</li>
<li data-tmp-level="2" class="resource-center">
<a href="/Resource-Centers/Governance">
BDO Center for Corporate Governance
</a>
<p>Equipping boards with valuable resources to address growing responsibilities.</p>
</li>
<li data-tmp-level="2" class="resource-center">
<a href="/Resource-Centers/Institute-for-Nonprofit-Excellence">
BDO Institute for Nonprofit Excellence
</a>
<p>Innovative solutions to nonprofit organizations, helping clients position their organizations to navigate the industry in an intensely competitive environment.</p>
</li>
<li data-tmp-level="2" class="resource-center">
<a href="/Resource-Centers/Diversity-Equity-and-Inclusion">
Diversity, Equity and Inclusion
</a>
<p>Learn how we are encouraging diverse voices, empowering our people and taking action to effect change.</p>
</li>
<li data-tmp-level="2" class="resource-center">
<a href="/Resource-Centers/BDO-Center-for-Accounting-and-SEC-Matters">
BDO Center for Accounting and SEC Matters
</a>
<p>Your one stop for accounting guidance, financial reporting insights, and regulatory hot topics.</p>
</li>
<li data-tmp-level="2" class="resource-center">
<a href="/Resource-Centers/BDO-Center-for-Healthcare-Excellence-Innovation">
The BDO Center for Healthcare Excellence & Innovation
</a>
<p>The BDO Center for Healthcare Excellence & Innovation is devoted to helping healthcare organizations thrive, clinically, financially, and digitally.</p>
</li>
<li data-tmp-level="2" class="resource-center">
<a href="/Resource-Centers/Crisis-Response-Resource-Center">
Crisis Response Resource Center
</a>
<p>BDO is here to help your business – and you – persevere through crises, prepare for recovery, and once again thrive. </p>
</li>
<li data-tmp-level="2" class="resource-center">
<a href="/Resource-Centers/Tax-Resource-Center">
Tax Resource Center
</a>
<p>The tax function is transforming. Stay abreast of legislative change, learn about emerging issues, and turn insight into action. </p>
</li>
<li data-tmp-level="2" class="resource-center">
<a href="/Resource-Centers/Global-Business-Resource-Center">
Global Business Resource Center
</a>
<p>The insights and advice you need, everywhere you do business. </p>
</li>
<li data-tmp-level="2" class="resource-center">
<a href="/Resource-Centers/BDO-Center-for-Business-Innovation">
Center for Business Innovation
</a>
<p>When it comes to business, innovation is changing everything. BDO is continuously finding new ways to help your organization thrive.</p>
</li>
</ul>
</div><!--/resource-center-wrapper-->
</div>
<div class="col-md-4 feature-col resource-center-feature-col">
<div class="insight-detail">
<h2>Featured</h2>
<div class="insight-image">
<a href="/Insights/Business-Financial-Advisory/Environmental-Social-and-Governance/business-shared-sustainable-value-creation"><img alt="Presentational Image" src="/getattachment/e339a208-c9d1-492f-9268-b85a72d9204d/attachment.aspx"></a>
</div><!--/insight-image-->
<h3><a href="/Insights/Business-Financial-Advisory/Environmental-Social-and-Governance/business-shared-sustainable-value-creation">Today’s Business Imperative <span class="nav-caret"></span></a></h3>
<p>Shared & Sustainable Value Creation.</p>
</div><!--/insight-detail-->
</div>
</div><!--/row-->
</div><!--/container-->
</li>
</ul><!--second-level-nav-->
</li>
<li><span class="nav-toggle"></span>
<span class="main-item" data-view-all="/insights">
<a href="/Insights" title="Insights" aria-label="navigate insights">Insights</a>
<span class="nav-caret"></span></span>
<ul class="second-level-nav">
<li>
<div class="container">
<div class="row"><!-- Insights -->
<div class="col-md-8">
<div class="insight-menu-wrapper">
<div class="insight-list-wrapper">
<ul class="insight-category-container second-level-nav-group">
<li data-tmp-level="2" class="insight-category">
<a href="/insights/advanced-search?filter=1&cat=3048" aria-label="navigate advisory insights">
Advisory
</a>
</li>
<li data-tmp-level="2" class="insight-category">
<a href="/insights/advanced-search?filter=1&cat=873" data-node-id="" aria-label="navigate audit and assurance insights">
Audit & Assurance
</a>
</li><!--/item-->
<li data-tmp-level="2" class="insight-category">
<a href="/insights/advanced-search?filter=1&cat=876" data-node-id="" aria-label="navigate tax insights">
Tax
</a>
</li><!--/item-->
<li data-tmp-level="2" class="insight-category">
<a href="/insights/advanced-search?filter=1&cat=875" data-node-id="" aria-label="navigate industries insights">
Industries
</a>
</li><!--/item-->
</ul>
</div><!--/insight-list-wrapper-->
<div class="insight-search">
<div class="headline">know what you are looking for?</div>
<p>We've created the BDO Library as a "go to" source for informative and thought provoking knowledge resources.</p>
<a href="/insights/advanced-search" class="button primary">begin advanced search <span class="nav-caret"></span></a>
</div><!--/insight-search-->
</div>
</div><!--/insight-menu-wrapper-->
<div class="col-md-4 feature-col">
<div class="insight-detail">
<h2>Featured</h2>
<div class="insight-image">
<a href="/Insights/Tax/Federal-Tax/Tax-Policy-Watch-What-to-Expect"><img alt="Presentational Image" src="/getattachment/67416359-b44e-4eef-97a6-17d01ce33e70/attachment.aspx"></a>
</div><!--/insight-image-->
<h3><a href="/Insights/Tax/Federal-Tax/Tax-Policy-Watch-What-to-Expect">Tax Policy Watch: What to Expect <span class="nav-caret"></span></a></h3>
<p>Your source for up-to-date legislative and regulatory changes.</p>
</div><!--/insight-detail-->
</div>
</div><!--/row-->
</div><!--/container-->
</li>
</ul><!--second-level-nav-->
</li>
<li><span class="nav-toggle"></span>
<span class="main-item" data-view-all="/about">
<a href="/about" title="About" aria-label="navigate about us">About</a>
<span class="nav-caret"></span></span>
<ul class="second-level-nav">
<li>
<div class="container">
<div class="row">
<div class="col-md-8">
<ul class="second-level-nav-group about-menu">
<li>
<a href="/about/culture" aria-label="navigate our culture">
Our Culture
<span class="nav-caret"></span>
</a>
</li>
<li>
<a href="/about/leadership-team" aria-label="navigate leadership team">
Leadership Team
<span class="nav-caret"></span>
</a>
</li>
<li>
<a href="/about/diversity-equity-and-inclusion" aria-label="navigate diversity and inclusion">
Diversity, Equity and Inclusion
<span class="nav-caret"></span>
</a>
</li>
<li>
<a href="/about/global-network" aria-label="navigate global network">
Global Network
<span class="nav-caret"></span>
</a>
</li>
<li>
<a href="/about/sustainability">
Sustainability
<span class="nav-caret"></span>
</a>
</li>
<li>
<a href="/about/compliance-ethics" aria-label="navigate compliance and ethics">
Compliance & Ethics
<span class="nav-caret"></span>
</a>
</li>
<li>
<a href="/about/bdo-alliance-usa" aria-label="navigate BDO alliance USA">
BDO Alliance USA
<span class="nav-caret"></span>
</a>
</li>
<li>
<a href="/about/bdo-alumni" aria-label="navigate BDO alumni">
BDO Alumni
<span class="nav-caret"></span>
</a>
</li>
<li>
<a href="/about/bfi" aria-label="navigate BFI advisory network">
BFI Advisory Network
<span class="nav-caret"></span>
</a>
</li>
</ul>
</div>
<div class="col-md-4 feature-col">
<div class="insight-detail">
<h2>Featured</h2>
<div class="insight-image">
<a href="/News/2021-December/BDO-Global-Announces-2021-Financial-Results"><img alt="Presentational Image" src="/getattachment/70bde377-2614-48d4-8f84-dbba8ebbed40/attachment.aspx"></a>
</div><!--/insight-image-->
<h3><a href="/News/2021-December/BDO-Global-Announces-2021-Financial-Results">BDO Global 2021 Financial Results <span class="nav-caret"></span></a></h3>
<p>Solid Growth Takes Worldwide Revenues over $11 Billion</p>
</div><!--/insight-detail-->
</div>
</div><!--/row-->
</div><!--/container-->
</li>
</ul><!--second-level-nav-->
</li>
<ul class="third-level-nav-group">
</ul>
<ul class="third-level-nav-group">
</ul>
<ul class="third-level-nav-group">
</ul>
<ul class="third-level-nav-group">
</ul>
</ul>
</nav>
</div>
<div class="search col-md-3 align-right">
<div id="p_lt_ctl03_SearchBox_pnlSearch" class="searchBox" onkeypress="javascript:return WebForm_FireDefaultButton(event, 'p_lt_ctl03_SearchBox_btnSearch')">
<label for="p_lt_ctl03_SearchBox_txtWord" id="p_lt_ctl03_SearchBox_lblSearch" style="display:none;">Search for:</label>
<input type="hidden" name="p$lt$ctl03$SearchBox$txtWord_exWatermark_ClientState" id="p_lt_ctl03_SearchBox_txtWord_exWatermark_ClientState"><input name="p$lt$ctl03$SearchBox$txtWord" type="text" maxlength="1000"
id="p_lt_ctl03_SearchBox_txtWord" class="search-input form-control" aria-labeledby="p_lt_ctl03_SearchBox_lblSearch" autocomplete="off">
<input type="submit" name="p$lt$ctl03$SearchBox$btnSearch" value="Search" id="p_lt_ctl03_SearchBox_btnSearch" class="icon btn btn-default">
<div id="p_lt_ctl03_SearchBox_pnlPredictiveResultsHolder" class="predictiveSearchHolder">
<div id="results_p_lt_ctl03_SearchBox" class="predictiveSearchResults" style="display: none;"></div>
</div>
</div>
</div><!-- Side & Mobile Nav -->
<div class="side-nav-wrapper">
<span class="side-nav-toggle js-side-nav-toggle">
<span class="fa fa-bars menu-open-button"></span>
<span class="menu-close-button"></span>
</span>
<div class="side-nav-container js-side-nav-container load-hide closed" style="height: 1081px;">
<nav>
<ul id="side-nav" class="side-nav first-level-nav">
<li>
<span class="nav-item js-nav-item"> Services </span>
<ul class="sub-nav sub-nav-level-1 js-sub-nav closed load-hide">
<li class="sub-nav-header">
<div class="sub-nav-back js-nav-back">
<span class="back-caret"></span>
</div>
<div class="sub-nav-landing">
<a href="/services" aria-label="navigate services">Services</a>
</div>
</li>
<li>
<span class="nav-item js-nav-item">Advisory</span>
<ul class="sub-nav js-sub-nav sub-nav-level-2 closed load-hide">
<li class="sub-nav-header">
<div class="sub-nav-back js-nav-back"><span class="back-caret"></span></div>
<div class="sub-nav-landing"><a class="sub-nav-open" href="/Services/Business-Financial-Advisory" arial-label="navigate services advisory">Advisory</a></div>
</li>
<li><a href="/services/business-financial-advisory/bdo-wealth-advisors">BDO Wealth Advisors</a></li>
<li><a href="/services/business-financial-advisory/business-restructuring-turnaround-services" aria-label="navigate business restructuring and turnaround services">Business Restructuring & Turnaround Services</a></li>
<li><a href="/services/business-financial-advisory/outsourced-financial-services" aria-label="navigate business services and outsourcing">Business Services & Outsourcing</a></li>
<li><a href="/services/business-financial-advisory/corporate-real-estate" aria-label="navigate corporate real estate">Corporate Real Estate</a></li>
<li><a href="/services/business-financial-advisory/forensics-and-investigations" aria-label="navigate forensics and investigations">Forensics and Investigations</a></li>
<li><a href="/services/business-financial-advisory/governance,-risk-compliance">Governance, Risk & Compliance</a></li>
<li><a href="/services/business-financial-advisory/insurance-risk-recovery" aria-label="navigate insurance risk recovery">Insurance Risk & Recovery</a></li>
<li><a href="/services/business-financial-advisory/litigation-arbitration-dispute-advisory" aria-label="navigate litigation and disputes">Litigation and Disputes</a></li>
<li><a href="/services/business-financial-advisory/transaction-advisory" aria-label="navigate transaction advisory">M&A and Transaction Advisory</a></li>
<li><a href="/services/business-financial-advisory/management-advisory" aria-label="navigate management advisory">Management Advisory</a></li>
<li><a href="/services/business-financial-advisory/public-housing-authority" aria-label="navigate public housing authority">Public Housing Authority</a></li>
<li><a href="/services/business-financial-advisory/regulatory-enforcement" aria-label="navigate regulatory enforcement">Regulatory Enforcement</a></li>
<li><a href="/services/business-financial-advisory/risk-advisory" aria-label="navigate risk advisory">Risk Advisory</a></li>
<li><a href="/services/business-financial-advisory/valuation-business-analytics" aria-label="navigate valuation and business analytics">Valuation & Business Analytics</a></li>
</ul>
</li>
<li>
<span class="nav-item js-nav-item">Audit & Assurance</span>
<ul class="sub-nav js-sub-nav sub-nav-level-2 closed load-hide">
<li class="sub-nav-header">
<div class="sub-nav-back js-nav-back"><span class="back-caret"></span></div>
<div class="sub-nav-landing"><a class="sub-nav-open" href="/Services/Assurance" arial-label="navigate audit and assurance services">Audit & Assurance</a></div>
</li>
<li><a href="/services/assurance/accounting-advisory-services" aria-label="navigate accounting and reporting advisory services">Accounting & Reporting Advisory Services</a></li>
<li><a href="/services/assurance/audit-innovation">Audit Innovation</a></li>
<li><a href="/services/assurance/audit-quality">Audit Quality</a></li>
<li><a href="/services/assurance/board-governance" aria-label="navigate corporate governance">Corporate Governance</a></li>
<li><a href="/services/assurance/employee-benefit-plan-audits" aria-label="navigate employee benefit plan audits">Employee Benefit Plan Audits</a></li>
<li><a href="/services/assurance/international-financial-reporting-standards" aria-label="navigate international financial reporting standards">International Financial Reporting Standards</a></li>
<li><a href="/services/assurance/private-company-audit" aria-label="navigate audit and financial reporting">Private Company Audit</a></li>
<li><a href="/services/assurance/public-company-audit" aria-label="navigate public company services">Public Company Audit</a></li>
<li><a href="/services/assurance/revenue-recognition" aria-label="navigate revenue recognition">Revenue Recognition</a></li>
<li><a href="/services/assurance/service-organization-control-attestation" aria-label="navigate third party attestation">Third Party Attestation</a></li>
</ul>
</li>
<li>
<span class="nav-item js-nav-item">Digital</span>
<ul class="sub-nav js-sub-nav sub-nav-level-2 closed load-hide">
<li class="sub-nav-header">
<div class="sub-nav-back js-nav-back"><span class="back-caret"></span></div>
<div class="sub-nav-landing"><a class="sub-nav-open" href="/Services/Digital" arial-label="navigate digital services">Digital</a></div>
</li>
<li><a href="/services/digital/application-development">Application Development</a></li>
<li><a href="/services/digital/change-management" aria-label="navigate change management">Change Management</a></li>
<li><a href="/services/digital/solutions" aria-label="navigate cloud and technology solutions">Cloud & Technology Solutions</a></li>
<li><a href="/services/digital/cybersecurity" aria-label="navigate privacy and cybersecurity">Cybersecurity</a></li>
<li><a href="/services/digital/analytics-insights" aria-label="navigate data analytics and insights">Data Analytics & Insights</a></li>
<li><a href="/services/digital/outsourcing" aria-label="navigate IT outsourcing">IT Outsourcing</a></li>
<li><a href="/services/digital/strategy" aria-label="navigate technology strategy">Technology Strategy</a></li>
</ul>
</li>
<li>
<span class="nav-item js-nav-item">Tax</span>
<ul class="sub-nav js-sub-nav sub-nav-level-2 closed load-hide">
<li class="sub-nav-header">
<div class="sub-nav-back js-nav-back"><span class="back-caret"></span></div>
<div class="sub-nav-landing"><a class="sub-nav-open" href="/Services/Tax" arial-label="navigate tax services">Tax</a></div>
</li>
<li><a href="/services/tax/business-incentives-and-tax-credits" aria-label="navigate research and development tax credit">Business Incentives & Tax Credits</a></li>
<li><a href="/services/tax/federal-tax-matters" aria-label="navigate federal tax matters">Federal Tax Matters</a></li>
<li><a href="/services/tax/global-employer-services" aria-label="navigate global employer services">Global Employer Services</a></li>
<li><a href="/services/tax/income-tax-accounting" aria-label="navigate income tax accounting">Income Tax Accounting</a></li>
<li><a href="/services/tax/international-tax-services" aria-label="navigate international tax services">International Tax Services</a></li>
<li><a href="/services/tax/nonprofit-tax-services" aria-label="navigate nonprofit tax services">Nonprofit Tax Services</a></li>
<li><a href="/services/tax/private-client-services" aria-label="navigate private client services">Private Client Services</a></li>
<li><a href="/services/tax/state-local-tax" aria-label="navigate state and local tax">State & Local Tax</a></li>
<li><a href="/services/tax/tax-performance-engineering" aria-label="navigate tax performance engineering">Tax Performance Engineering</a></li>
<li><a href="/services/tax/tax-risk-services">Tax Risk Services</a></li>
<li><a href="/services/tax/tax-transaction-advisory-services" aria-label="navigate tax transaction advisory services">Tax Transaction Advisory Services</a></li>
<li><a href="/services/tax/transfer-pricing" aria-label="navigate transfer pricing">Transfer Pricing</a></li>
</ul>
</li>
</ul>
</li>
<li>
<span class="nav-item js-nav-item"> Industries </span>
<ul class="sub-nav sub-nav-level-1 js-sub-nav closed load-hide">
<li class="sub-nav-header">
<div class="sub-nav-back js-nav-back">
<span class="back-caret"></span>
</div>
<div class="sub-nav-landing">
<a href="/industries" aria-label="navigate industries">Industries</a>
</div>
</li>
<li>
<a href="/industries/asset-management" aria-label="navigate asset management">
Asset Management
</a>
</li>
<li>
<a href="/industries/financial-institutions-specialty-finance" aria-label="navigate financial institutions and specialty finance">
Financial Institutions & Specialty Finance
</a>
</li>
<li>
<a href="/industries/financial-services">
Financial Services
</a>
</li>
<li>
<a href="/industries/fintech">
Fintech
</a>
</li>
<li>
<a href="/industries/gaming-hospitality-leisure" aria-label="navigate gaming hospitality and leisure">
Gaming, Hospitality & Leisure
</a>
</li>
<li>
<a href="/industries/government-contracting" aria-label="navigate government contracting">
Government Contracting
</a>
</li>
<li>
<a href="/industries/healthcare" aria-label="navigate healthcare">
Healthcare
</a>
</li>
<li>
<a href="/industries/industry-4-0" aria-label="navigate industry">
Industry 4.0
</a>
</li>
<li>
<a href="/industries/insurance" aria-label="navigate insurance">
Insurance
</a>
</li>
<li>
<a href="/industries/life-sciences" aria-label="navigate life sciences">
Life Sciences
</a>
</li>
<li>
<a href="/industries/manufacturing" aria-label="navigate manufacturing and distribution">
Manufacturing
</a>
</li>
<li>
<a href="/industries/natural-resources" aria-label="navigate natural resources">
Natural Resources
</a>
</li>
<li>
<a href="/industries/nonprofit-education" aria-label="navigate nonprofit and education">
Nonprofit & Education
</a>
</li>
<li>
<a href="/industries/private-equity" aria-label="equity'">
Private Equity
</a>
</li>
<li>
<a href="/industries/professional-services" aria-label="navigate professional services">
Professional Services
</a>
</li>
<li>
<a href="/industries/public-sector" aria-label="navigate public sector">
Public Sector
</a>
</li>
<li>
<a href="/industries/real-estate-construction" aria-label="navigate real estate and construction">
Real Estate & Construction
</a>
</li>
<li>
<a href="/industries/restaurants" aria-label="navigate restaurants">
Restaurants
</a>
</li>
<li>
<a href="/industries/consumer-business">
Retail & Consumer Products
</a>
</li>
<li>
<a href="/industries/technology">
Technology
</a>
</li>
</ul>
</li>
<li>
<span class="nav-item js-nav-item"> Issues & Resources </span>
<ul class="sub-nav sub-nav-level-1 js-sub-nav closed load-hide">
<li class="sub-nav-header">
<div class="sub-nav-back js-nav-back">
<span class="back-caret"></span>
</div>
<div class="sub-nav-landing">
<a href="/resource-centers">Issues & Resources</a>
</div>
</li>
<li>
<a href="/resource-centers/esg-center-of-excellence">
ESG Center of Excellence
</a>
</li>
<li>
<a href="/resource-centers/governance">
BDO Center for Corporate Governance
</a>
</li>
<li>
<a href="/resource-centers/institute-for-nonprofit-excellence">
BDO Institute for Nonprofit Excellence
</a>
</li>
<li>
<a href="/resource-centers/diversity-equity-and-inclusion">
Diversity, Equity and Inclusion
</a>
</li>
<li>
<a href="/resource-centers/bdo-center-for-accounting-and-sec-matters">
BDO Center for Accounting and SEC Matters
</a>
</li>
<li>
<a href="/resource-centers/bdo-center-for-healthcare-excellence-innovation">
The BDO Center for Healthcare Excellence & Innovation
</a>
</li>
<li>
<a href="/resource-centers/crisis-response-resource-center">
Crisis Response Resource Center
</a>
</li>
<li>
<a href="/resource-centers/tax-resource-center">
Tax Resource Center
</a>
</li>
<li>
<a href="/resource-centers/global-business-resource-center">
Global Business Resource Center
</a>
</li>
<li>
<a href="/resource-centers/bdo-center-for-business-innovation">
Center for Business Innovation
</a>
</li>
</ul>
</li>
<li>
<span class="nav-item js-nav-item"> Insights </span>
<ul class="sub-nav sub-nav-level-1 js-sub-nav closed load-hide">
<li class="sub-nav-header">
<div class="sub-nav-back js-nav-back">
<span class="back-caret"></span>
</div>
<div class="sub-nav-landing">
<a href="/insights" aria-label="navigate insights">Insights</a>
</div>
</li>
<li>
<a href="/insights/advanced-search?filter=1&cat=3048" aria-label="navigate advisory insights">
Advisory
</a>
</li>
<li>
<a href="/insights/advanced-search?filter=1&cat=873" aria-label="navigate audit and assurance insights">
Audit & Assurance
</a>
</li>
<li>
<a href="/insights/advanced-search?filter=1&cat=876" aria-label="navigate tax insights">
Tax
</a>
</li>
<li>
<a href="/insights/advanced-search?filter=1&cat=875" aria-label="navigate industries insights">
Industries
</a>
</li>
</ul>
</li>
<li>
<span class="nav-item js-nav-item"> About </span>
<ul class="sub-nav sub-nav-level-1 js-sub-nav closed load-hide">
<li class="sub-nav-header">
<div class="sub-nav-back js-nav-back">
<span class="back-caret"></span>
</div>
<div class="sub-nav-landing">
<a href="/about" aria-label="navigate about us">About</a>
</div>
</li>
<li>
<span class="nav-item js-nav-item">Our Culture</span>
<ul class="sub-nav js-sub-nav sub-nav-level-2 closed load-hide">
<li class="sub-nav-header">
<div class="sub-nav-back js-nav-back"><span class="back-caret"></span></div>
<div class="sub-nav-landing"><a class="sub-nav-open" href="/about/Culture" arial-label="navigate our culture">Our Culture</a></div>
</li>
<li><a href="/about/culture/bdo-history">BDO History</a></li>
<li><a href="/about/culture/core-values">Core Purpose and Core Values</a></li>
<li><a href="/about/culture/facts-figures">Facts & Figures</a></li>
<li><a href="/about/culture/bdo-flex">Flexibility</a></li>
<li><a href="/about/culture/social-impact">Social Impact</a></li>
<li><a href="/about/culture/workplace-awards">Workplace Awards</a></li>
</ul>
</li>
<li>
<span class="nav-item js-nav-item">Leadership Team</span>
<ul class="sub-nav js-sub-nav sub-nav-level-2 closed load-hide">
<li class="sub-nav-header">
<div class="sub-nav-back js-nav-back"><span class="back-caret"></span></div>
<div class="sub-nav-landing"><a class="sub-nav-open" href="/about/leadership-team" arial-label="navigate leadership team">Leadership Team</a></div>
</li>
<li><a href="/about/leadership-team/advisory">Advisory Leaders</a></li>
<li><a href="/about/leadership-team/assurance">Assurance Leaders</a></li>
<li><a href="/about/leadership-team/board-of-directors">Board of Directors</a></li>
<li><a href="/about/leadership-team/core-business-services">Core Business Services</a></li>
<li><a href="/about/leadership-team/industries">Industry Leaders</a></li>
<li><a href="/about/leadership-team/leadership">Leadership Team</a></li>
<li><a href="/about/leadership-team/practice-leaders">Practice Leaders</a></li>
<li><a href="/about/leadership-team/tax">Tax Leaders</a></li>
</ul>
</li>
<li>
<span class="nav-item js-nav-item">Diversity, Equity and Inclusion</span>
<ul class="sub-nav js-sub-nav sub-nav-level-2 closed load-hide">
<li class="sub-nav-header">
<div class="sub-nav-back js-nav-back"><span class="back-caret"></span></div>
<div class="sub-nav-landing"><a class="sub-nav-open" href="/about/diversity-equity-and-inclusion" arial-label="navigate diversity and inclusion">Diversity, Equity and Inclusion</a></div>
</li>
</ul>
</li>
<li>
<a class="test" href="/about/Global-Network" arial-label="navigate global network">Global Network</a>
</li>
<li>
<span class="nav-item js-nav-item">Sustainability</span>
<ul class="sub-nav js-sub-nav sub-nav-level-2 closed load-hide">
<li class="sub-nav-header">
<div class="sub-nav-back js-nav-back"><span class="back-caret"></span></div>
<div class="sub-nav-landing"><a class="sub-nav-open" href="/about/Sustainability">Sustainability</a></div>
</li>
</ul>
</li>
<li>
<span class="nav-item js-nav-item">Compliance & Ethics</span>
<ul class="sub-nav js-sub-nav sub-nav-level-2 closed load-hide">
<li class="sub-nav-header">
<div class="sub-nav-back js-nav-back"><span class="back-caret"></span></div>
<div class="sub-nav-landing"><a class="sub-nav-open" href="/about/Compliance-Ethics" arial-label="navigate compliance and ethics">Compliance & Ethics</a></div>
</li>
<li><a href="/about/compliance-ethics/code-of-ethics-business-conduct">Code of Ethics & Business Conduct</a></li>
</ul>
</li>
<li>
<span class="nav-item js-nav-item">BDO Alliance USA</span>
<ul class="sub-nav js-sub-nav sub-nav-level-2 closed load-hide">
<li class="sub-nav-header">
<div class="sub-nav-back js-nav-back"><span class="back-caret"></span></div>
<div class="sub-nav-landing"><a class="sub-nav-open" href="/about/BDO-Alliance-USA" arial-label="navigate BDO alliance USA">BDO Alliance USA</a></div>
</li>
<li><a href="/about/bdo-alliance-usa/bdo-alliance-usa-(2)">About BDO Alliance USA</a></li>
<li><a href="/about/bdo-alliance-usa/advanced-search-filter-1-title-bdo-20alliance">Alliance News</a></li>
<li><a href="/about/bdo-alliance-usa/business-resource-network">Business Resource Network</a></li>
<li><a href="/about/bdo-alliance-usa/bdo-alliance-usa-contact-us">Contact Us</a></li>
<li><a href="/about/bdo-alliance-usa/cpa-alliance">CPA Alliance</a></li>
<li><a href="/about/bdo-alliance-usa/bdo-alliance-member-locations">Member Locations</a></li>
</ul>
</li>
<li>
<a class="test" href="/about/BDO-Alumni" arial-label="navigate BDO alumni">BDO Alumni</a>
</li>
<li>
<a class="test" href="/about/BFI" arial-label="navigate BFI advisory network">BFI Advisory Network</a>
</li>
</ul>
</li>
<li><a href="/locations" aria-label="utility navigate locations">Locations</a></li>
<li><a href="/events" aria-label="utility navigate events">Events</a></li>
<li><a href="/news" aria-label="utility navigate news">News</a></li>
<li><a href="/careers" aria-label="utility navigate careers">Careers</a></li>
<li><a href="/blogs" aria-label="utility navigate blogs">Blogs</a></li>
<li><a href="/contact" aria-label="utility navigate contact">Contact</a></li>
<li><a href="/member/register/create-profile" aria-label="utility navigate register">Register</a></li>
<li><a href="/member/login?returnurl=%2fServices%2fAssurance" class="login-btn" aria-label="utility navigate login">Login</a></li>
</ul>
</nav>
</div>
</div>
<!-- /Side & Mobile Nav -->
</div>
</div>
<!--/container-->
</header>
<!--/header-->
<div id="main-content">
<div id="business-line-detail">
<div class="light-bg">
<div class="breadcrumb-container">
<div class="container">
<div class="row">
<div class="col-md-12">
<a href="/">Home</a>
<a href="/services" class="primary">Services</a> <span class="primary">Audit & Assurance</span>
</div>
</div><!--/row-->
</div>
</div><!--/breadcrumbs-->
</div><!--/light-bg-->
<div class="fma" id="p_lt_ctl04_pageplaceholder_p_lt_ctl01_BDO_FMASliderQuery">
<div class="flexslider" data-slide-options="{"animation":"slide","slideshowSpeed":7000}">
<script>
if (screen.width < 768) {
$('#p_lt_ctl04_pageplaceholder_p_lt_ctl01_BDO_FMASliderQuery .flexslider').attr('data-slide-options', $('#p_lt_ctl04_pageplaceholder_p_lt_ctl01_BDO_FMASliderQuery .flexslider').attr('data-slide-options').replace('7000', '2147483647'));
}
</script>
<div class="flex-viewport" style="overflow: hidden; position: relative;">
<ul class="slides" style="width: 600%; margin-left: -1600px;">
<li alt="" style="background: url("/BDO/media/FMA/BL-FMAs__7.jpg?ext=.jpg"); width: 1600px; margin-right: 0px; float: left; display: block;" class="background clone" aria-hidden="true">
<div class="container">
<div class="fma-content">
<span class="fma-line-top"></span>
<h1>Audit & Assurance</h1>
<p>Transparency. Clarity. Confidence.</p>
<span class="fma-line-bottom"></span>
</div>
</div>
</li>
<li alt="" style="background: url("/BDO/media/FMA/BL-FMAs__7.jpg?ext=.jpg"); width: 1600px; margin-right: 0px; float: left; display: block;" class="background flex-active-slide">
<div class="container">
<div class="fma-content">
<span class="fma-line-top"></span>
<h1>Audit & Assurance</h1>
<p>Transparency. Clarity. Confidence.</p>
<span class="fma-line-bottom"></span>
</div>
</div>
</li>
<li alt="" style="background: url("/BDO/media/FMA/BL-FMAs__7.jpg?ext=.jpg"); width: 1600px; margin-right: 0px; float: left; display: block;" class="background clone" aria-hidden="true">
<div class="container">
<div class="fma-content">
<span class="fma-line-top"></span>
<h1>Audit & Assurance</h1>
<p>Transparency. Clarity. Confidence.</p>
<span class="fma-line-bottom"></span>
</div>
</div>
</li>
</ul>
</div>
<ul class="flex-direction-nav">
<li class="flex-nav-prev"><a class="flex-prev flex-disabled" href="#" tabindex="-1">Previous</a></li>
<li class="flex-nav-next"><a class="flex-next flex-disabled" href="#" tabindex="-1">Next</a></li>
</ul>
</div>
</div>
<!--/ end fma-->
<div class="dark-bg top-content-container">
<div class="why-bg fl" style="background-image: url('/BDO/media/framework/services-background.jpg?width=1397&height=600&ext=.jpg')"></div>
<div class="container">
<div class="row">
<div class="col-md-7 why">
<h2 class="section-header">why bdo Audit & Assurance?</h2>
<p><br> In a rapidly evolving business and regulatory environment, the right guidance is more important than ever.<br>
<br> BDO’s Assurance professionals draw on deep industry experience and global resources to help clients to navigate change, bolster investor confidence, and strengthen the value of their businesses.
</p>
</div>
<div class="col-md-5 areas">
<h2 class="section-header">our Audit & Assurance areas</h2>
<ul class="reset">
<li><a href="/services/assurance/accounting-advisory-services">Accounting & Reporting Advisory Services<span class="icon"></span></a></li>
<li><a href="/services/assurance/audit-innovation">Audit Innovation <span class="icon"></span></a></li>
<li><a href="/services/assurance/private-company-audit">Private Company Audit <span class="icon"></span></a></li>
<li><a href="/services/assurance/audit-quality">Audit Quality<span class="icon"></span></a></li>
<li><a href="/services/assurance/board-governance">Corporate Governance<span class="icon"></span></a></li>
<li><a href="/services/assurance/employee-benefit-plan-audits">Employee Benefit Plan Audits<span class="icon"></span></a></li>
<li><a href="/services/assurance/international-financial-reporting-standards">International Financial Reporting Standards<span class="icon"></span></a></li>
<li><a href="/services/assurance/public-company-audit">Public Company Audit<span class="icon"></span></a></li>
<li><a href="/services/assurance/service-organization-control-attestation">Third Party Attestation<span class="icon"></span></a></li>
<li><a href="/services/assurance/revenue-recognition">Revenue Recognition<span class="icon"></span></a></li>
</ul>
</div>
</div><!--row-->
</div><!--/container-->
</div><!--/why-->
<div class="section insights light-bg">
<div class="container">
<div clss="col-md-12">
<div class="section insights light-bg">
<div class="container">
<div clss="col-md-12">
<h2 class="section-header">insights</h2>
<a href="/insights/advanced-search?filter=1&srv=65,22104,86,22050,1481,63,20652,66,64,2024,342" class="see-all fr">see all insights<span class="icon"></span></a>
<div class="promo-row row">
<div class="promo insight col-sm-4">
<a class="clickable" href="/insights/assurance/corporate-governance/compensation-committee-priorities-for-2022" target="_self"><img alt="" src="/getattachment/97ff17a9-7dfc-4430-b247-99478fc04785/image-rendeition.aspx?width=350&height=309" title="Compensation Committee Priorities for 2022"><div class="promo-content white-bg"><p class="date">January 19, 2022</p><div class="headline clickable"><span class="insight" style="color:#218f8b;">Insight: </span>Comp Committee Priorities for <span class="after-icon hidden-desktop"> 2022 </span></div><p>There are five areas compensation committees should keep top of mind in 2022.</p></div></a>
</div>
<div class="promo insight col-sm-8">
<a class="clickable" href="/insights/assurance/sec/sec-proposes-amendments-to-rule-10b5-1-insider-tra" target="_self"><img alt="" src="/getattachment/acdc1905-593f-49c6-abf1-9afb893c3242/image-rendeition.aspx?width=730&height=309" title="SEC Proposes Amendments to Rule 10b5-1 Insider Trading Plans"><div class="promo-content white-bg"><p class="date">January 19, 2022</p><div class="headline clickable"><span class="insight" style="color:#218f8b;">Insight: </span>SEC Proposes Amendments to Rule 10b5-1 Insider Trading <span class="after-icon hidden-desktop"> Plans </span></div><p>The SEC proposed amendments to Rule 10b5-1 of the Securities Exchange Act of 1934. The proposed rules include mandatory cooling-off periods and limiting the affirmative defense afforded under the current rule.</p></div></a>
</div>
</div><!--/row-->
<div class="promo-row row">
<div class="promo insight col-sm-4">
<a class="clickable" href="/insights/assurance/sec/sec-proposes-new-share-repurchase-disclosures" target="_self"><img alt="" src="/getattachment/53b0540a-eb6c-481b-a53b-487cf0961ac4/image-rendeition.aspx?width=350&height=309" title="SEC Proposes New Share Repurchase Disclosures"><div class="promo-content white-bg"><p class="date">January 19, 2022</p><div class="headline clickable"><span class="insight" style="color:#218f8b;">Insight: </span>SEC Proposes Repurchase <span class="after-icon hidden-desktop"> Disclosures </span></div><p>The SEC has proposed enhanced disclosure requirements.</p></div></a>
</div>
<div class="promo insight col-sm-4">
<a class="clickable" href="/insights/assurance/sec/sec-staff-statement-on-libor-transition" target="_self"><img alt="" src="/getattachment/09916914-6d8e-40b2-8f1a-7d8c104e677e/image-rendeition.aspx?width=350&height=309" title="SEC Staff Statement on LIBOR Transition"><div class="promo-content white-bg"><p class="date">January 19, 2022</p><div class="headline clickable"><span class="insight" style="color:#218f8b;">Insight: </span>SEC Statement on LIBOR <span class="after-icon hidden-desktop"> Transition </span></div><p>SEC staff issued a statement addressing disclosure obligations.</p></div></a>
</div>
<div class="promo insight col-sm-4">
<a class="clickable" href="/insights/tax/global-employer-services/100-esop-owned-defense-department-government" target="_self"><img alt="" src="/getattachment/e3514831-b120-46fc-85a4-f9cf58c1ca27/image-rendeition.aspx?width=350&height=309" title="100% ESOP-Owned Defense Department Government Contractors Eligible for Sole Source Awards on Follow-On Contracts"><div class="promo-content white-bg"><p class="date">January 12, 2022</p><div class="headline clickable"><span class="insight" style="color:#218f8b;">Insight: </span>ESOPs for DoD <span class="after-icon hidden-desktop"> Contractors </span></div><p>Contractors that are 100% ESOP-owned to receive automatic follow-on contracts.</p></div></a>
</div>
</div><!--/row-->
<div class="promo-row row">
<div class="promo insight col-sm-8">
<a class="clickable" href="/insights/assurance/employee-benefit-plan-audits/erisa-update-and-outlook-for-2022" target="_self"><img alt="" src="/getattachment/9279d964-ae03-41e8-bb9a-4cee3dd3cbd6/image-rendeition.aspx?width=730&height=309" title="ERISA Update and Outlook for 2022"><div class="promo-content white-bg"><p class="date">January 12, 2022</p><div class="headline clickable"><span class="insight" style="color:#218f8b;">Insight: </span>ERISA Update and Outlook for <span class="after-icon hidden-desktop"> 2022 </span></div><p>Outlining four themes that plan sponsors should be keeping a close eye on in 2022.</p></div></a>
</div>
<div class="promo insight col-sm-4">
<a class="clickable" href="/insights/assurance/private-company-audit/goodwill-and-impairment" target="_self"><img alt="" src="/getattachment/09c96935-520f-4212-a355-cb1a17c9589d/image-rendeition.aspx?width=350&height=309" title="Goodwill and Impairment"><div class="promo-content white-bg"><p class="date">January 11, 2022</p><div class="headline clickable"><span class="insight" style="color:#218f8b;">Insight: </span>Goodwill and <span class="after-icon hidden-desktop"> Impairment </span></div><p>This newsletter will focus on the application of the impairment guidance for goodwill</p></div></a>
</div>
</div><!--/row-->
</div>
</div><!--/container-->
</div><!--/section-->
<a name="keyContactsSeeAll"></a>
</div>
</div><!--/container-->
</div><!--/section-->
<div class="section people dark-bg">
<div class="container">
<div clss="col-md-12">
<h2 class="section-header">People</h2>
<a href="#keyContactsSeeAll" id="SeeAllPeopleServiceArea" class="see-all fr" style="display: none;">see all people<span class="icon"></span></a>
<a href="#keyContactsSeeAll" id="CloseAllPeopleServiceArea" style="display: none;" class="see-all fr close-link">Close<span class="icon"></span></a>
</div>
<div class="row key-contacts-list" data-show-top="12">
<div class="col-md-4 person">
<a href="/our-people/william-eisig">
<div class="image-container"><img class="person-image" src="/BDO/media/Professional-Profile-Images/Eisig_William-IMG_9788-CR2-BG34.jpg?width=362&height=259&ext=.jpg" title="" alt=""></div>
<div class="headline clickable">William Eisig<span class="last-name"><span class="icon"></span></span></div>
<div class="person-profile">
<div>National Managing Partner; Assurance
<br></div>
<div>CPA</div>
<div>703-336-1401</div>
</div>
</a>
</div>
<div class="col-md-4 person">
<a href="/our-people/phillip-austin">
<div class="image-container"><img class="person-image" src="/BDO/media/Professional-Profile-Images/Austin_Phillip-BG5-(002).jpg?ext=.jpg" title="" alt=""></div>
<div class="headline clickable">Phillip Austin<span class="last-name"><span class="icon"></span></span></div>
<div class="person-profile">
<div>National Managing Partner – Professional Practice and Auditing</div>
<div>CPA, CA (SA)</div>
<div>312-259-0357 </div>
</div>
</a>
</div>
</div>
</div><!--/container-->
</div><!--/section-->
<div class="section events light-bg">
<div class="container">
<h2 class="section-header padded">Events, Webinars + More</h2>
<div class="row eh">
<div class="col-md-4 eh-col" style="height: 950px;">
<div class="event-list-container">
<div class="event-header event">Events</div>
<ul class="reset event-list">
<li>
<p><span class="date">June 06, 2022</span> <span class="location">| Denver, CO </span></p>
<a class="headline clickable" href="/events/2022-bdo-restaurant-cfo-bootcamp-denver">2022 BDO Restaurant CFO Bootcamp - <span class="after-icon hidden-desktop"> Denver </span></a>
<p class="event-summary">As the restaurant industry continues to evolve and returns to the new normal,...</p>
</li>
<li>
<p><span class="date">October 07, 2022</span> <span class="location">
</span></p>
<a class="headline clickable" href="/events/convertible-instruments-and-warrants">Convertible Instruments and <span class="after-icon hidden-desktop"> Warrants </span></a>
<p class="event-summary">This course will cover key amendments made by ASU 2020-06 and ASU 2021-04 to ...</p>
</li>
<li>
<p><span class="date">January 25, 2022</span> <span class="location">
</span></p>
<a class="headline clickable" href="/events/rad-conversion,-accounting-asset-repositioning-(1)">RAD Conversion, Accounting & Asset <span class="after-icon hidden-desktop"> Repositioning </span></a>
<p class="event-summary">Join BDO PHA Finance as we launch our live webinar: RAD Conversion, Accountin...</p>
</li>
</ul>
<a href="javascript:gotoEventSearch();" class="see-all padded">see all events<span class="icon"></span></a>
</div><!--/event-list-container-->
</div>
<div class="col-md-4 eh-col" style="height: 950px;">
<div class="event-list-container">
<div class="event-header webinar">Webinars</div>
<ul class="reset event-list">
<li>
<p><span class="date">January 26, 2022</span> <span class="location"></span></p>
<a class="headline clickable" href="/events/best-practices-for-timekeeping-and-expense-reporti">Best Practices for Timekeeping and Expense Reporting for Government <span class="after-icon hidden-desktop"> Contractors </span></a>
<p class="event-summary">The need for government contractors to focus on timekeeping and expense repor...</p>
</li>
<li>
<p><span class="date">January 26, 2022</span> <span class="location"></span></p>
<a class="headline clickable" href="/events/doing-business-in-singapore-rebroadcast-2">Doing Business in Singapore - <span class="after-icon hidden-desktop"> Rebroadcast </span></a>
<p class="event-summary">Join us for an insightful webinar highlighting why Singapore remains a top ch...</p>
</li>
<li>
<p><span class="date">January 27, 2022</span> <span class="location"></span></p>
<a class="headline clickable" href="/events/valuation-audit-readiness-for-private-equity-f-(3)">Valuation Audit Readiness for Private Equity <span class="after-icon hidden-desktop"> Funds </span></a>
<p class="event-summary">BDO invites you to join our 1-hour virtual webinar –Valuation Audit Readiness...</p>
</li>
</ul>
<a href="javascript:gotoEventSearch('BDO.Webinar');" class="see-all padded">see all webinars<span class="icon"></span></a>
</div><!--/event-list-container-->
</div>
<div class="col-md-4 eh-col" style="height: 950px;">
<div class="event-list-container">
<div class="event-header social">Social</div>
<div class="twitter-header">
</div>
<div class="twitter-content">
<ul class="twitter-list event-list reset">
<li class="tweet">
<div class="tweet-posted">January 24, 2022</div>
<div class="tweet-body">For annual reporting, board members need to ensure their financial statements are not only accurate but consistent… <a target="blank" href="https://t.co/02fV605hK6">https://t.co/02fV605hK6</a></div>
</li>
<li class="tweet">
<div class="tweet-posted">January 24, 2022</div>
<div class="tweet-body">In an era of remote workforces and increased risk, it’s vital that companies establish an effective data privacy an… <a target="blank" href="https://t.co/qrhKp3mjbe">https://t.co/qrhKp3mjbe</a></div>
</li>
<li class="tweet">
<div class="tweet-posted">January 24, 2022</div>
<div class="tweet-body">Even when faced with widespread market data discrepancies, fund managers need to be prepared for a valuation audit.… <a target="blank" href="https://t.co/eN7sqV640B">https://t.co/eN7sqV640B</a></div>
</li>
<li class="tweet">
<div class="tweet-posted">January 24, 2022</div>
<div class="tweet-body">.@<a target="blank" href="http://twitter.com/ICCFraudNet">ICCFraudNet</a>’s 2021 Global Report highlights key privacy-related trends and perspectives in the field of Fraud, Fi…
<a target="blank" href="https://t.co/2h8xj5Y2E2">https://t.co/2h8xj5Y2E2</a></div>
</li>
<li class="tweet">
<div class="tweet-posted">January 24, 2022</div>
<div class="tweet-body">Proper incident management is crucial for organizations who are trying to achieve cybersecurity maturity. Read our… <a target="blank" href="https://t.co/In3wxlxRmp">https://t.co/In3wxlxRmp</a></div>
</li>
</ul>
<div id="p_lt_ctl04_pageplaceholder_p_lt_ctl08_bt_pnlErrorMessage">
<span class="twitter-error"></span>
</div>
</div>
<div class="twitter-footer padded-content">
<a id="p_lt_ctl04_pageplaceholder_p_lt_ctl08_bt_lnkFollowMe" href="http://twitter.com/BDO_USA" target="_blank"><span class="see-all">Follow BDO_USA <span class="icon"></span></span></a>
</div>
<!--<ul class="reset event-list">
<li>
<p><span class="date">January 14, 2014</span> | <span>McLean, Va</span></p>
<a class="headline clickable" href="">let's talk tax</a>
<p class="event-summary">Guidance on how to minimize taxes while optimizing M&A deal success, plus...</p>
</li>
<li>
<p><span class="date">January 14, 2014</span> | <span>McLean, Va</span></p>
<a class="headline clickable" href="">let's talk tax</a>
<p class="event-summary">Guidance on how to minimize taxes while optimizing M&A deal success, plus...</p>
</li>
<li>
<p><span class="date">January 14, 2014</span> | <span>McLean, Va</span></p>
<a class="headline clickable" href="">let's talk tax</a>
<p class="event-summary">Guidance on how to minimize taxes while optimizing M&A deal success, plus...</p>
</li>
</ul>
<a href="" class="see-all padded">follow @bdoTax<span class="icon"></span></a>-->
</div><!--/event-list-container-->
</div>
</div><!--/row-->
</div><!--/container-->
</div><!--/section-->
<div class="other-services section dark-bg">
<div class="container">
<h2 class="section-header padded">explore other bdo services</h2>
<div class="promo-row row">
<a href="/services/tax">
<div class="promo related col-md-4">
<img src="/BDO/media/Services/LandingpageBLimages_4.jpg?ext=.jpg" title="Tax" alt="Tax">
<div class="promo-content white-bg">
<div class="headline clickable"> <span class="after-icon hidden-desktop"> Tax </span></div>
</div>
</div>
</a><a href="/services/business-financial-advisory">
<div class="promo related col-md-4">
<img src="/BDO/media/Services/Advisory-FMA_Teaser-Image.jpg?ext=.jpg" title="Advisory" alt="Advisory">
<div class="promo-content white-bg">
<div class="headline clickable"> <span class="after-icon hidden-desktop"> Advisory </span></div>
</div>
</div>
</a><a href="/services/digital">
<div class="promo related col-md-4">
<img src="/BDO/media/Digital/advisory-landing-page.jpg?ext=.jpg" title="Digital" alt="Digital">
<div class="promo-content white-bg">
<div class="headline clickable"> <span class="after-icon hidden-desktop"> Digital </span></div>
</div>
</div>
</a>
</div><!--/row-->
</div><!--/container-->
</div><!--/section-->
</div><!--/business-line-detail-->
<div class="login-view login-modal">
<div class="modal fade" id="LoginModal" role="dialog" tabindex="-1">
<div class="modal-dialog" role="document">
<div class="modal-content">
<div class="modal-header">
<button aria-label="Close" class="close" data-dismiss="modal" type="button"><span aria-hidden="true">×</span></button>
<h4 class="modal-title">Login</h4>
</div>
<div class="modal-body">
<div id="p_lt_ctl05_lfModalLogin_sys_pnlUpdate">
<div id="p_lt_ctl05_lfModalLogin_plcUp_pnlBody" class="logon-page-background container-fluid white-bg">
<div id="p_lt_ctl05_lfModalLogin_plcUp_Login1_pnlLogin" class="logon-panel" onkeypress="javascript:return WebForm_FireDefaultButton(event, 'p_lt_ctl05_lfModalLogin_plcUp_Login1_LoginButton')">
<div role="form">
<div class="form-container">
<div id="p_lt_ctl05_lfModalLogin_plcUp_Login1_pnlUserName">
<div class="form-group">
<div class="editing-form-label-cell">
<label for="p_lt_ctl05_lfModalLogin_plcUp_Login1_UserName" id="p_lt_ctl05_lfModalLogin_plcUp_Login1_lblUserName" class="control-label">Email Address (username)</label>
</div>
<div class="editing-form-value-cell">
<input name="p$lt$ctl05$lfModalLogin$plcUp$Login1$UserName" type="text" maxlength="100" id="p_lt_ctl05_lfModalLogin_plcUp_Login1_UserName" class="form-control">
<span id="p_lt_ctl05_lfModalLogin_plcUp_Login1_rfvUserNameRequired" title="User name is required." class="form-control-error" style="display:none;">Please enter a user name</span>
</div>
</div>
</div>
<div>
<input type="submit" name="p$lt$ctl05$lfModalLogin$plcUp$Login1$LoginButton" value="Continue"
onclick="javascript:WebForm_DoPostBackWithOptions(new WebForm_PostBackOptions("p$lt$ctl05$lfModalLogin$plcUp$Login1$LoginButton", "", true, "p_lt_ctl05_lfModalLogin_Logon", "", false, false))"
id="p_lt_ctl05_lfModalLogin_plcUp_Login1_LoginButton" class="button btn-primary btn primary" resourcestring="LogonForm.LogOnButton"
data-loading-text="<span class="glyphicon bdo-glyphicon-animate glyphicon-refresh glyphicon-refresh-animate"></span> Processing...">
</div>
<div>
</div>
<a href="/member/register/create-Profile" class="login-link">Create Your BDO Profile</a>
</div>
</div>
<br>
<br>
<br>
<input type="hidden" name="p$lt$ctl05$lfModalLogin$plcUp$Login1$hdnHasError" id="p_lt_ctl05_lfModalLogin_plcUp_Login1_hdnHasError">
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
<div class="login-view login-modal login-modal-reg">
<div class="modal fade" id="LoginModalWithReg" role="dialog" tabindex="-1" style="z-index: 9000;">
<div class="modal-dialog" role="document" style="width: 650px; overflow-y: scroll; height: 640px;">
<div class="modal-content">
<div class="modal-header">
<div class="row">
<button aria-label="Close" class="close" data-dismiss="modal" type="button"><span aria-hidden="true">×</span></button>
</div>
<div class="row">
<h4 class="modal-title">Login</h4>
</div>
</div>
<div class="modal-body">
<div id="p_lt_ctl06_LoginFormWithReg_sys_pnlUpdate">
<style>
.login-view .form-container {
border-bottom: none;
}
</style>
<div class="loginForm">
<div id="p_lt_ctl06_LoginFormWithReg_plcUp_pnlBody" class="logon-page-background container-fluid white-bg">
<div id="p_lt_ctl06_LoginFormWithReg_plcUp_Login1_pnlLogin" class="logon-panel" onkeypress="javascript:return WebForm_FireDefaultButton(event, 'p_lt_ctl06_LoginFormWithReg_plcUp_Login1_LoginButton')">
<div role="form">
<div class="form-container">
<div class="form-group">
<div class="editing-form-label-cell">
<label for="p_lt_ctl06_LoginFormWithReg_plcUp_Login1_UserName" id="p_lt_ctl06_LoginFormWithReg_plcUp_Login1_lblUserName">Email Address (username)</label>
</div>
<div class="editing-form-value-cell">
<input name="p$lt$ctl06$LoginFormWithReg$plcUp$Login1$UserName" type="text" maxlength="100" id="p_lt_ctl06_LoginFormWithReg_plcUp_Login1_UserName" class="form-control"><span
id="p_lt_ctl06_LoginFormWithReg_plcUp_Login1_rfvUserNameRequired" title="User name is required." class="form-control-error" style="display:none;">Please enter a user name</span>
</div>
</div>
<div class="form-group">
<div class="editing-form-label-cell">
<label for="p_lt_ctl06_LoginFormWithReg_plcUp_Login1_Password" id="p_lt_ctl06_LoginFormWithReg_plcUp_Login1_lblPassword">Password:</label>
</div>
<div class="editing-form-value-cell">
<input name="p$lt$ctl06$LoginFormWithReg$plcUp$Login1$Password" type="password" maxlength="110" id="p_lt_ctl06_LoginFormWithReg_plcUp_Login1_Password" class="form-control">
</div>
</div>
<div>
<input type="submit" name="p$lt$ctl06$LoginFormWithReg$plcUp$Login1$LoginButton" value="LOGIN"
onclick="javascript:WebForm_DoPostBackWithOptions(new WebForm_PostBackOptions("p$lt$ctl06$LoginFormWithReg$plcUp$Login1$LoginButton", "", true, "p_lt_ctl06_LoginFormWithReg_Logon", "", false, false))"
id="p_lt_ctl06_LoginFormWithReg_plcUp_Login1_LoginButton" class="button btn-primary btn primary"
data-loading-text="<span class="glyphicon bdo-glyphicon-animate glyphicon-refresh glyphicon-refresh-animate"></span> Processing...">
</div>
<div>
</div>
</div>
</div>
<br>
<br>
<br>
</div>
</div>
</div>
<div class="registrationForm">
<div class="marketing-list-subscribe">
<hr style="height: 12px; border-color: #a6a6a6;">
<div class="modal-header" style="padding-left: 10px; padding-top: 5px;">
<div class="row"></div>
<div class="row">
<h4 class="modal-title">Register</h4>
</div>
</div>
<div id="p_lt_ctl06_LoginFormWithReg_plcUp_ctl00_pnlNonLoggedIn">
<style type="text/css" media="screen">
div.invalid input.form-control {
border: 2px solid #ed1a3b !important;
}
.checkboxInline label {
display: inline-block;
top: -2px;
position: relative;
padding-left: 5px;
}
</style>
<div class="form-group">
<label for="p_lt_ctl06_LoginFormWithReg_plcUp_ctl00_txtFirstName" id="p_lt_ctl06_LoginFormWithReg_plcUp_ctl00_lblFirstName" class="EditingFormLabel">First Name<span class="required-mark">*</span></label>
<input name="p$lt$ctl06$LoginFormWithReg$plcUp$ctl00$txtFirstName" type="text" id="p_lt_ctl06_LoginFormWithReg_plcUp_ctl00_txtFirstName" class="form-control" clearboxafterpostback="False">
</div>
<div class="form-group">
<label for="p_lt_ctl06_LoginFormWithReg_plcUp_ctl00_txtLastName" id="p_lt_ctl06_LoginFormWithReg_plcUp_ctl00_lblLastName" class="EditingFormLabel">Last Name<span class="required-mark">*</span></label>
<input name="p$lt$ctl06$LoginFormWithReg$plcUp$ctl00$txtLastName" type="text" id="p_lt_ctl06_LoginFormWithReg_plcUp_ctl00_txtLastName" class="form-control" clearboxafterpostback="False">
</div>
<div class="form-group">
<label for="p_lt_ctl06_LoginFormWithReg_plcUp_ctl00_txtEmailAddress" id="p_lt_ctl06_LoginFormWithReg_plcUp_ctl00_lblEmailAddress" class="EditingFormLabel">Email Address<span class="required-mark">*</span></label>
<input name="p$lt$ctl06$LoginFormWithReg$plcUp$ctl00$txtEmailAddress" type="text" id="p_lt_ctl06_LoginFormWithReg_plcUp_ctl00_txtEmailAddress" class="form-control" clearboxafterpostback="False">
</div>
<div class="form-group">
<label for="p_lt_ctl06_LoginFormWithReg_plcUp_ctl00_txtCompany" id="p_lt_ctl06_LoginFormWithReg_plcUp_ctl00_lblCompany" class="EditingFormLabel">Company<span class="required-mark">*</span></label>
<input name="p$lt$ctl06$LoginFormWithReg$plcUp$ctl00$txtCompany" type="text" id="p_lt_ctl06_LoginFormWithReg_plcUp_ctl00_txtCompany" class="form-control" clearboxafterpostback="False">
</div>
<div class="form-group">
<label for="p_lt_ctl06_LoginFormWithReg_plcUp_ctl00_psPassword" id="p_lt_ctl06_LoginFormWithReg_plcUp_ctl00_lblPasswordForReg" class="EditingFormLabel">Password<span class="required-mark">*</span></label>
<div id="p_lt_ctl06_LoginFormWithReg_plcUp_ctl00_psPassword_pnlPasswordStrength" class="password-strength">
<input name="p$lt$ctl06$LoginFormWithReg$plcUp$ctl00$psPassword$txtPassword" id="p_lt_ctl06_LoginFormWithReg_plcUp_ctl00_psPassword_txtPassword" class="form-control"
aria-labeledby="p_lt_ctl06_LoginFormWithReg_plcUp_ctl00_lblPasswordForReg" title="Enter Password" type="password">
<div class="password-strength-text">
<span id="p_lt_ctl06_LoginFormWithReg_plcUp_ctl00_psPassword_lblPasswStregth" class="password-strength-hint">Password strength:</span>
<strong id="p_lt_ctl06_LoginFormWithReg_plcUp_ctl00_psPassword_lblEvaluation"></strong>
</div>
</div>
</div>
<div class="form-group">
<label for="p_lt_ctl06_LoginFormWithReg_plcUp_ctl00_txtConfirmPassword" id="p_lt_ctl06_LoginFormWithReg_plcUp_ctl00_confirmPasswordLabel" class="EditingFormLabel">Confirm Password<span class="required-mark">*</span></label>
<input name="p$lt$ctl06$LoginFormWithReg$plcUp$ctl00$txtConfirmPassword" id="p_lt_ctl06_LoginFormWithReg_plcUp_ctl00_txtConfirmPassword" class="form-control"
aria-labeled-by="p_lt_ctl06_LoginFormWithReg_plcUp_ctl00_confirmPasswordLabel" title="Confirm Password" type="password" value="">
<label for="p_lt_ctl06_LoginFormWithReg_plcUp_ctl00_txtConfirmPassword" id="p_lt_ctl06_LoginFormWithReg_plcUp_ctl00_confirmPasswordErrorLabel" class="form-control-error" role="alert"></label>
<div class="form-group">
<div class="alert alert-info" role="alert" style="border: 1px solid #e8e8e8; background-color: #e8e8e8; color: black;"><strong>Password Policy:</strong>
<ul>
<li>Min 8 characters</li>
<li>1 uppercase character</li>
<li>1 special character(!@#$%&?)</li>
<li>1 numeric character</li>
</ul>
</div>
</div>
</div>
<div class="form-group" style="padding: 0px;">
<span class="checkboxInline"><input id="p_lt_ctl06_LoginFormWithReg_plcUp_ctl00_AllianceClient" type="checkbox" name="p$lt$ctl06$LoginFormWithReg$plcUp$ctl00$AllianceClient"><label
for="p_lt_ctl06_LoginFormWithReg_plcUp_ctl00_AllianceClient">Are you a client of an independent member of the BDO Alliance USA?</label></span>
</div>
<br>
<input type="submit" name="p$lt$ctl06$LoginFormWithReg$plcUp$ctl00$Subscribe" value="Create Account" id="p_lt_ctl06_LoginFormWithReg_plcUp_ctl00_Subscribe" class="btn btn-primary btn-block"
data-loading-text="<i class="fa fa-spinner fa-spin" style="width: 60px; font-size: 16px;"></i>">
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
<div id="LoginPopover" class="hidden">
<div id="p_lt_ctl07_lfPopoverLogin_sys_pnlUpdate">
<div id="p_lt_ctl07_lfPopoverLogin_plcUp_pnlBody" class="logon-page-background container-fluid white-bg">
<div id="p_lt_ctl07_lfPopoverLogin_plcUp_Login1_pnlLogin" class="logon-panel" onkeypress="javascript:return WebForm_FireDefaultButton(event, 'p_lt_ctl07_lfPopoverLogin_plcUp_Login1_LoginButton')">
<div role="form">
<div class="form-container">
<div id="p_lt_ctl07_lfPopoverLogin_plcUp_Login1_pnlUserName">
<div class="form-group">
<div class="editing-form-label-cell">
<label for="p_lt_ctl07_lfPopoverLogin_plcUp_Login1_UserName" id="p_lt_ctl07_lfPopoverLogin_plcUp_Login1_lblUserName" class="control-label">Email Address (username)</label>
</div>
<div class="editing-form-value-cell">
<input name="p$lt$ctl07$lfPopoverLogin$plcUp$Login1$UserName" type="text" maxlength="100" id="p_lt_ctl07_lfPopoverLogin_plcUp_Login1_UserName" class="form-control">
<span id="p_lt_ctl07_lfPopoverLogin_plcUp_Login1_rfvUserNameRequired" title="User name is required." class="form-control-error" style="display:none;">Please enter a user name</span>
</div>
</div>
</div>
<div id="p_lt_ctl07_lfPopoverLogin_plcUp_Login1_pnlPassword">
<div class="form-group">
<div class="editing-form-label-cell">
<label for="p_lt_ctl07_lfPopoverLogin_plcUp_Login1_Password" id="p_lt_ctl07_lfPopoverLogin_plcUp_Login1_lblPassword" class="control-label">Password:</label>
</div>
<div class="editing-form-value-cell">
<input name="p$lt$ctl07$lfPopoverLogin$plcUp$Login1$Password" type="password" maxlength="110" id="p_lt_ctl07_lfPopoverLogin_plcUp_Login1_Password" class="form-control">
</div>
</div>
</div>
<div>
<input type="submit" name="p$lt$ctl07$lfPopoverLogin$plcUp$Login1$LoginButton" value="Continue"
onclick="javascript:WebForm_DoPostBackWithOptions(new WebForm_PostBackOptions("p$lt$ctl07$lfPopoverLogin$plcUp$Login1$LoginButton", "", true, "p_lt_ctl07_lfPopoverLogin_Logon", "", false, false))"
id="p_lt_ctl07_lfPopoverLogin_plcUp_Login1_LoginButton" class="button btn-primary btn primary" resourcestring="LogonForm.LogOnButton"
data-loading-text="<span class="glyphicon bdo-glyphicon-animate glyphicon-refresh glyphicon-refresh-animate"></span> Processing...">
</div>
<div>
<span id="p_lt_ctl07_lfPopoverLogin_plcUp_Login1_FailureText" class="error-label hidden"><strong>Your login attempt was not successful.</strong> Please try again. <p>
<a href="https://externalaccounts.bdo.com/ExternalData/pwdchange2.aspx" target="_blank" class="login-link">Forgot my password</a></p></span>
</div>
<a href="/member/register/create-Profile" class="login-link">Create Your BDO Profile</a>
</div>
</div>
<br>
<br>
<br>
<input type="hidden" name="p$lt$ctl07$lfPopoverLogin$plcUp$Login1$hdnHasError" id="p_lt_ctl07_lfPopoverLogin_plcUp_Login1_hdnHasError">
</div>
</div>
</div>
</div>
</div>
<!--/main-content-->
<footer>
<div class="office-search-tab open"></div>
<div class="office-search-banner" style="display: none;">BDO LOCATIONS</div>
<div class="office-search-container" style="">
<!---->
<div class="office-search">
<div class="container">
<div class="row">
<div class="col-md-12">
<h2 class="section-header pull-left">FIND A BDO OFFICE NEAR YOU</h2>
<div class="pull-right">
<div class="us-map"></div>
<div class="styled-select">
<select aria-label="Office Location" title="">
<option selected="selected" disabled="">Select an Office Location</option>
<optgroup label="Alaska">
<option data-index="1080" value="https://www.bdo.com/Locations/US-Locations/Anchorage-Office">Anchorage</option>
</optgroup>
<optgroup label="Arizona">
<option data-index="1008" value="https://www.bdo.com/Locations/US-Locations/Phoenix-Office">Phoenix</option>
</optgroup>
<optgroup label="California">
<option data-index="1003" value="https://www.bdo.com/Locations/US-Locations/Los-Angeles-Office">Los Angeles</option>
<option data-index="1004" value="https://www.bdo.com/Locations/US-Locations/Orange-County-Office">Orange County</option>
<option data-index="1011" value="https://www.bdo.com/Locations/US-Locations/San-Diego-Office">San Diego</option>
<option data-index="1013" value="https://www.bdo.com/Locations/US-Locations/San-Francisco-Office">San Francisco</option>
<option data-index="1015" value="https://www.bdo.com/Locations/US-Locations/San-Jose-Office">San Jose</option>
</optgroup>
<optgroup label="Colorado">
<option data-index="21007" value="https://www.bdo.com/Locations/US-Locations/BDO-Boulder-Office">Boulder</option>
<option data-index="21005" value="https://www.bdo.com/Locations/US-Locations/BDO-Denver-Office">Denver</option>
<option data-index="21008" value="https://www.bdo.com/Locations/US-Locations/BDO-Greeley-Office">Greeley</option>
</optgroup>
<optgroup label="Connecticut">
<option data-index="1076" value="https://www.bdo.com/Locations/US-Locations/Stamford-Office">Stamford</option>
</optgroup>
<optgroup label="District of Columbia">
<option data-index="1119" value="https://www.bdo.com/Locations/US-Locations/Washington-DC-Office">Washington</option>
</optgroup>
<optgroup label="Delaware">
<option data-index="1121" value="https://www.bdo.com/Locations/US-Locations/Wilmington-Office">Wilmington</option>
</optgroup>
<optgroup label="Florida">
<option data-index="22064" value="https://www.bdo.com/Locations/US-Locations/BDO-Boca-Raton-Office">Boca Raton</option>
<option data-index="6918" value="https://www.bdo.com/Locations/US-Locations/BDO-Fort-Lauderdale-Office">Fort Lauderdale</option>
<option data-index="7923" value="https://www.bdo.com/Locations/US-Locations/BDO-Jacksonville">Jacksonville</option>
<option data-index="1051" value="https://www.bdo.com/Locations/US-Locations/Miami-Office">Miami</option>
<option data-index="3191" value="https://www.bdo.com/Locations/US-Locations/BDO-Orlando-Office">Orlando</option>
<option data-index="3193" value="https://www.bdo.com/Locations/US-Locations/BDO-Tampa-Bay-Office">Tampa</option>
<option data-index="1057" value="https://www.bdo.com/Locations/US-Locations/West-Palm-Beach-Office">West Palm Beach</option>
</optgroup>
<optgroup label="Georgia">
<option data-index="1045" value="https://www.bdo.com/Locations/US-Locations/Atlanta-Office">Atlanta</option>
</optgroup>
<optgroup label="Illinois">
<option data-index="1021" value="https://www.bdo.com/Locations/US-Locations/Chicago-Office">Chicago</option>
<option data-index="18212" value="https://www.bdo.com/Locations/US-Locations/BDO-Oak-Brook-Office">Oak Brook</option>
<option data-index="1972" value="https://www.bdo.com/Locations/US-Locations/Rosemont-Office">Rosemont</option>
</optgroup>
<optgroup label="Indiana">
<option data-index="18210" value="https://www.bdo.com/Locations/US-Locations/BDO-Indianapolis-Office">Indianapolis</option>
</optgroup>
<optgroup label="Massachusetts">
<option data-index="1061" value="https://www.bdo.com/Locations/US-Locations/Boston-Office">Boston</option>
<option data-index="1063" value="https://www.bdo.com/Locations/US-Locations/Gardner-Office">Gardner</option>
</optgroup>
<optgroup label="Maryland">
<option data-index="21658" value="https://www.bdo.com/Locations/US-Locations/BDO-Baltimore-Office">Baltimore</option>
<option data-index="18324" value="https://www.bdo.com/Locations/US-Locations/BDO-Columbia-Office">Columbia</option>
</optgroup>
<optgroup label="Michigan">
<option data-index="1025" value="https://www.bdo.com/Locations/US-Locations/Detroit-Office">Detroit</option>
<option data-index="1027" value="https://www.bdo.com/Locations/US-Locations/Grand-Rapids-Office">Grand Rapids</option>
<option data-index="1032" value="https://www.bdo.com/Locations/US-Locations/Kalamazoo-Office">Kalamazoo</option>
</optgroup>
<optgroup label="Minnesota">
<option data-index="1040" value="https://www.bdo.com/Locations/US-Locations/Minneapolis-Synergistic-Office">Minneapolis</option>
</optgroup>
<optgroup label="Missouri">
<option data-index="2941" value="https://www.bdo.com/Locations/US-Locations/BDO-St-Louis">St. Louis</option>
</optgroup>
<optgroup label="North Carolina">
<option data-index="1098" value="https://www.bdo.com/Locations/US-Locations/Charlotte-Office">Charlotte</option>
<option data-index="1113" value="https://www.bdo.com/Locations/US-Locations/Raleigh-Office">Raleigh</option>
</optgroup>
<optgroup label="New Jersey">
<option data-index="1068" value="https://www.bdo.com/Locations/US-Locations/Cherry-Hill-Office">Cherry Hill</option>
<option data-index="1078" value="https://www.bdo.com/Locations/US-Locations/Woodbridge-Office">Woodbridge</option>
</optgroup>
<optgroup label="Nevada">
<option data-index="1009" value="https://www.bdo.com/Locations/US-Locations/Las-Vegas-Office">Las Vegas</option>
<option data-index="20644" value="https://www.bdo.com/Locations/US-Locations/BDO-Reno-Office">Reno</option>
</optgroup>
<optgroup label="New York">
<option data-index="1066" value="https://www.bdo.com/Locations/US-Locations/Long-Island-Office">Long Island</option>
<option data-index="1074" value="https://www.bdo.com/Locations/US-Locations/New-York-City-Office">New York</option>
<option data-index="22070" value="https://www.bdo.com/Locations/US-Locations/BDO-Valhalla-Office">Valhalla</option>
</optgroup>
<optgroup label="Ohio">
<option data-index="1970" value="https://www.bdo.com/Locations/US-Locations/Akron-Office">Akron</option>
<option data-index="1964" value="https://www.bdo.com/Locations/US-Locations/Cincinnati-Office">Cincinnati</option>
<option data-index="1966" value="https://www.bdo.com/Locations/US-Locations/Cleveland-Office">Cleveland</option>
<option data-index="1968" value="https://www.bdo.com/Locations/US-Locations/Columbus-Office">Columbus</option>
</optgroup>
<optgroup label="Oklahoma">
<option data-index="1094" value="https://www.bdo.com/Locations/US-Locations/Tulsa-Office">Tulsa</option>
</optgroup>
<optgroup label="Pennsylvania">
<option data-index="1108" value="https://www.bdo.com/Locations/US-Locations/Philadelphia-Office">Philadelphia</option>
<option data-index="1042" value="https://www.bdo.com/Locations/US-Locations/Pittsburgh-Office">Pittsburgh</option>
</optgroup>
<optgroup label="South Carolina">
<option data-index="13124" value="https://www.bdo.com/Locations/US-Locations/BDO-Greenville-Office">Greenville</option>
</optgroup>
<optgroup label="Tennessee">
<option data-index="1049" value="https://www.bdo.com/Locations/US-Locations/Memphis-Office">Memphis</option>
<option data-index="1054" value="https://www.bdo.com/Locations/US-Locations/Nashville-Office">Nashville</option>
</optgroup>
<optgroup label="Texas">
<option data-index="1082" value="https://www.bdo.com/Locations/US-Locations/Austin-Office">Austin</option>
<option data-index="1086" value="https://www.bdo.com/Locations/US-Locations/Dallas-Office">Dallas </option>
<option data-index="1088" value="https://www.bdo.com/Locations/US-Locations/Fort-Worth-Office">Fort Worth</option>
<option data-index="2479" value="https://www.bdo.com/Locations/US-Locations/Houston-Office">Houston</option>
<option data-index="1092" value="https://www.bdo.com/Locations/US-Locations/San-Antonio-Office">San Antonio</option>
</optgroup>
<optgroup label="Utah">
<option data-index="6543" value="https://www.bdo.com/Locations/US-Locations/BDO-Salt-Lake-City-Office">Salt Lake City</option>
</optgroup>
<optgroup label="Virginia">
<option data-index="3326" value="https://www.bdo.com/Locations/US-Locations/GWDC-Office">Greater Washington D.C.</option>
<option data-index="7764" value="https://www.bdo.com/Locations/US-Locations/BDO-Norfolk-Office">Norfolk</option>
<option data-index="1117" value="https://www.bdo.com/Locations/US-Locations/Richmond-Office">Richmond</option>
</optgroup>
<optgroup label="Washington">
<option data-index="1017" value="https://www.bdo.com/Locations/US-Locations/Seattle-Office">Seattle</option>
<option data-index="1019" value="https://www.bdo.com/Locations/US-Locations/Spokane-Office">Spokane</option>
</optgroup>
<optgroup label="Wisconsin">
<option data-index="1033" value="https://www.bdo.com/Locations/US-Locations/Madison-Office">Madison</option>
<option data-index="1036" value="https://www.bdo.com/Locations/US-Locations/Milwaukee-Office">Milwaukee</option>
</optgroup>
<optgroup label="Wyoming">
<option data-index="21009" value="https://www.bdo.com/Locations/US-Locations/BDO-Laramie-Office">Laramie</option>
</optgroup>
</select>
</div><!--/styled-select-->
<!--<input id="office-search-submit" class="button primary" type="submit" value="GO" />-->
<div class="global-locations">
<a href="/locations/global-locations">View Global Locations<span class="nav-caret"></span></a>
</div><!--/global-locations-links-->
</div>
</div>
</div>
</div>
</div>
<!--/office-search-->
<div class="office-search-results clearfix">
<div class="map-container">
<div class="mapState hidden" id="MapHawaii"><img src="/BDO/media/framework/HawaiiMap.jpg" alt="Map of Hawaii"></div>
<a class="mapState hidden" id="MapAlaska" href="/about/us-locations/anchorage-office"><img src="/BDO/media/framework/AlaskaMap.jpg" alt="Map of Alaska"></a>
<div data-topoffset="0" data-jsonurl="/About/US-locations/json" data-latitudecolumn="USLocationLatitude" class="google-maps" data-longitudecolumn="USLocationLongitude" id="GoogleMaps_map" data-zoom="4"
data-iconurl="/BDO/media/framework/pin-marker.png" data-key="AIzaSyBiYOUB-k1IqP-9wifzqugU35NuW_iClu0" data-markerzoom="10" style="width: 1600px;">
<div class="light-bg text-center">Loading...<div class="loading-container"><img src="/BDO/media/framework/ajax-loader.gif" alt="loading" role="presentation"></div>
</div>
</div>
</div>
</div>
<!--/office-search-results-->
</div>
<!--/office-search-container-->
<div class="office-search-country">
<div class="container">
<div class="row align-center"> Country: United States <a class="change-loc" href="/locations/global-locations">Change</a>
</div>
</div>
</div>
<div class="footer-links">
<div class="container">
<div class="row eh">
<div class="social-column eh-col col-md-3" style="height: 204px;">
<a href="https://www.facebook.com/bdo.usa" target="_blank"><span alt="BDO on facebook link" class="icon social facebook"></span></a>
<a href="https://twitter.com/BDO_USA/lists/bdo-twitter-profiles" target="_blank"><span alt="BDO on twitter link" class="icon social twitter"></span></a>
<a href="https://www.linkedin.com/company/bdo-usa-llp" target="_blank"><span alt="BDO on linkedin link" class="icon social linkedin"></span></a>
<a href="https://www.youtube.com/user/BDOUnitedStates" target="_blank"><span alt="BDO on youtube link" class="icon social youtube"></span></a>
<a href="/rss"><span alt="BDO RSS Feeds link" class="icon social rss"></span></a>
<a href="/blogs"><span alt="BDO blogs link" class="icon social comment"></span></a>
</div>
<div class="links-column eh-col col-md-4" style="height: 204px;">
<ul>
<li><a href="/contact">Contact</a></li>
<li><a href="https://www.bdo.com/submit-rfp">Submit RFP</a></li>
<li><a href="/about/us-locations">US Locations</a></li>
<li><a href="/member/my-profile#show-subscriptions">Subscribe</a></li>
<li><a href="https://alumni.bdo.com" target="_blank">Alumni</a></li>
<li><a href="/about/people-values/core-values">Core Purpose and Values</a></li>
</ul>
</div>
<div class="copyright links-column eh-col col-md-5" style="height: 204px;">
<strong><a href="/locations/global-locations">BDO International</a><a href="/client-center">Client Center</a><a href="/legal-privacy/legal">Legal & Privacy</a><a href="/sitemap">Sitemap</a></strong><br>
<a href="/legal-privacy/california-request-to-opt-out-form">Do Not Sell My Personal Information – For CA Residents as to BDO Investigative Due Diligence</a><br> Copyright © 2022 BDO USA LLP. All rights reserved. BDO USA, LLP, a
Delaware limited liability partnership, is the U.S. member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms.
</div>
</div>
<!--/row-->
</div>
<!--/container-->
</div>
<!--/footer-links-->
</footer>
<!--/footer-->
<script type="text/javascript">
//<![CDATA[
/*(function() {
var sc = document.createElement('script');
sc.type = 'text/javascript';
sc.async = true;
sc.src = '/CMSscripts/custom/ctfx.js';
var s = document.getElementsByTagName('script')[0];
s.parentNode.insertBefore(sc, s);
})();*/
//]]>
</script>
<script type="text/javascript">
//<![CDATA[
var Page_Validators = new Array(document.getElementById("p_lt_ctl05_lfModalLogin_plcUp_Login1_rfvUserNameRequired"), document.getElementById("p_lt_ctl06_LoginFormWithReg_plcUp_Login1_rfvUserNameRequired"), document.getElementById(
"p_lt_ctl07_lfPopoverLogin_plcUp_Login1_rfvUserNameRequired"));
//]]>
</script>
<script type="text/javascript">
//<![CDATA[
var p_lt_ctl05_lfModalLogin_plcUp_Login1_rfvUserNameRequired = document.all ? document.all["p_lt_ctl05_lfModalLogin_plcUp_Login1_rfvUserNameRequired"] : document.getElementById("p_lt_ctl05_lfModalLogin_plcUp_Login1_rfvUserNameRequired");
p_lt_ctl05_lfModalLogin_plcUp_Login1_rfvUserNameRequired.controltovalidate = "p_lt_ctl05_lfModalLogin_plcUp_Login1_UserName";
p_lt_ctl05_lfModalLogin_plcUp_Login1_rfvUserNameRequired.errormessage = "Please enter a user name";
p_lt_ctl05_lfModalLogin_plcUp_Login1_rfvUserNameRequired.display = "Dynamic";
p_lt_ctl05_lfModalLogin_plcUp_Login1_rfvUserNameRequired.validationGroup = "p_lt_ctl05_lfModalLogin_Logon";
p_lt_ctl05_lfModalLogin_plcUp_Login1_rfvUserNameRequired.evaluationfunction = "RequiredFieldValidatorEvaluateIsValid";
p_lt_ctl05_lfModalLogin_plcUp_Login1_rfvUserNameRequired.initialvalue = "";
var p_lt_ctl06_LoginFormWithReg_plcUp_Login1_rfvUserNameRequired = document.all ? document.all["p_lt_ctl06_LoginFormWithReg_plcUp_Login1_rfvUserNameRequired"] : document.getElementById(
"p_lt_ctl06_LoginFormWithReg_plcUp_Login1_rfvUserNameRequired");
p_lt_ctl06_LoginFormWithReg_plcUp_Login1_rfvUserNameRequired.controltovalidate = "p_lt_ctl06_LoginFormWithReg_plcUp_Login1_UserName";
p_lt_ctl06_LoginFormWithReg_plcUp_Login1_rfvUserNameRequired.errormessage = "Please enter a user name";
p_lt_ctl06_LoginFormWithReg_plcUp_Login1_rfvUserNameRequired.display = "Dynamic";
p_lt_ctl06_LoginFormWithReg_plcUp_Login1_rfvUserNameRequired.validationGroup = "p_lt_ctl06_LoginFormWithReg_Logon";
p_lt_ctl06_LoginFormWithReg_plcUp_Login1_rfvUserNameRequired.evaluationfunction = "RequiredFieldValidatorEvaluateIsValid";
p_lt_ctl06_LoginFormWithReg_plcUp_Login1_rfvUserNameRequired.initialvalue = "";
var p_lt_ctl07_lfPopoverLogin_plcUp_Login1_rfvUserNameRequired = document.all ? document.all["p_lt_ctl07_lfPopoverLogin_plcUp_Login1_rfvUserNameRequired"] : document.getElementById("p_lt_ctl07_lfPopoverLogin_plcUp_Login1_rfvUserNameRequired");
p_lt_ctl07_lfPopoverLogin_plcUp_Login1_rfvUserNameRequired.controltovalidate = "p_lt_ctl07_lfPopoverLogin_plcUp_Login1_UserName";
p_lt_ctl07_lfPopoverLogin_plcUp_Login1_rfvUserNameRequired.errormessage = "Please enter a user name";
p_lt_ctl07_lfPopoverLogin_plcUp_Login1_rfvUserNameRequired.display = "Dynamic";
p_lt_ctl07_lfPopoverLogin_plcUp_Login1_rfvUserNameRequired.validationGroup = "p_lt_ctl07_lfPopoverLogin_Logon";
p_lt_ctl07_lfPopoverLogin_plcUp_Login1_rfvUserNameRequired.evaluationfunction = "RequiredFieldValidatorEvaluateIsValid";
p_lt_ctl07_lfPopoverLogin_plcUp_Login1_rfvUserNameRequired.initialvalue = "";
//]]>
</script>
<script src="https://cdnjs.cloudflare.com/ajax/libs/twitter-bootstrap/3.0.3/js/bootstrap.min.js" type="text/javascript"></script>
<script src="/_framework/dist/637782067260000000/modal-login.min.js" type="text/javascript"></script>
<script src="/_framework/dist/637782067260000000/popover-login.min.js" type="text/javascript"></script>
<script type="text/javascript">
//<![CDATA[
var BubbleMustacheTemplate = '<a href="{{NodeAliasPath}}">\n<strong>{{USLocationTitle}}</strong><br />\n{{USLocationAddress1}} {{USLocataionAddress2}}<br />\n{{USLocationCity}}, {{USLocationState}} {{USLocationZip}}</a>\n';
//]]>
</script>
<script src="/CMSPages/GetResource.ashx?scriptfile=%7e%2f_framework%2fCMSWebParts%2fUserRegistration%2fmarketing-list-subscriptions.js" type="text/javascript"></script>
<script type="text/javascript">
//<![CDATA[
txtSearch_p_lt_ctl06_LoginFormWithReg_plcUp_ctl00_psPassword_txtPassword = $cmsj('#p_lt_ctl06_LoginFormWithReg_plcUp_ctl00_psPassword_txtPassword');
if (txtSearch_p_lt_ctl06_LoginFormWithReg_plcUp_ctl00_psPassword_txtPassword) {
txtSearch_p_lt_ctl06_LoginFormWithReg_plcUp_ctl00_psPassword_txtPassword.keyup(function(event) {
ShowStrength('p_lt_ctl06_LoginFormWithReg_plcUp_ctl00_psPassword_txtPassword', '8', '12', '1', '2', /^.*(?=.{8,})(?=.*[A-Z])(?=.*[0-9])(?=.*[^.*(?=.{8,})(?=.*[A-Z])(?=.*[0-9])(?=.*[!@#$%^&*()_+\-={}|\[\]\\:";'<>\?,\./ ]).*$/,
'p_lt_ctl06_LoginFormWithReg_plcUp_ctl00_psPassword_lblEvaluation', 'Not acceptable;Weak;Acceptable;Average;Strong;Excellent', 'password-strength-', 'True', 'False');
});
}
//]]>
</script>
<script src="/CMSPages/GetResource.ashx?scriptfile=%7e%2fCMSScripts%2fToolTip%2fwz_tooltip.js" type="text/javascript"></script>
<script type="text/javascript">
//<![CDATA[
WebServiceCall('/cmsapi/webanalytics', 'LogHit', '{"NodeAliasPath":"/Services/Assurance","DocumentCultureCode":"en-US","UrlReferrer":""}')
//]]>
</script>
<script type="text/javascript">
//<![CDATA[
var callBackFrameUrl = '/WebResource.axd?d=beToSAE3vdsL1QUQUxjWdYk9OEQWG3CKm3Wzf11xaRnCrATtOjJnWSXEB7T_zrzBXO0EYDsGMaubfivf-BG6wg2&t=637729440413207958';
WebForm_InitCallback(); //]]>
</script>
<script type="text/javascript">
//<![CDATA[
var predictiveSearchObject_p_lt_ctl03_SearchBox = new PredictiveSearchExtender('p_lt_ctl03_SearchBox', 'p_lt_ctl03_SearchBox_txtWord', 'p_lt_ctl03_SearchBox_pnlPredictiveResultsHolder', 1, true, 'selectedResult', 'predictiveSearchResults');
predictiveSearchObject_p_lt_ctl03_SearchBox.CallPredictiveSearch = function(arg, context) {
WebForm_DoCallback('p$lt$ctl03$SearchBox', arg, predictiveSearchObject_p_lt_ctl03_SearchBox.RecieveSearchResults, context, null, false);
}
//]]>
</script>
<script type="text/javascript" src="/_framework/dist/637782067260000000/key-contacts.min.js"></script>
<script type="text/javascript">
//<![CDATA[
var Page_ValidationActive = false;
if (typeof(ValidatorOnLoad) == "function") {
ValidatorOnLoad();
}
function ValidatorOnSubmit() {
if (Page_ValidationActive) {
return ValidatorCommonOnSubmit();
} else {
return true;
}
}
//]]>
</script>
<script src="/_framework/dist/637782067380000000/vendor.min.js" defer="defer"></script>
<script src="/_framework/dist/637782067380000000/utm-cookies.min.js" defer="defer"></script>
<script src="/_framework/dist/637782067260000000/master.min.js" defer="defer"></script>
<script src="/_framework/dist/637782067260000000/responsive-table.min.js" defer="defer"></script>
<script src="https://cdnjs.cloudflare.com/ajax/libs/flexslider/2.7.1/jquery.flexslider.min.js" defer="defer" crossorgin="anonymous"></script>
<script src="https://cdnjs.cloudflare.com/ajax/libs/Modaal/0.4.4/js/modaal.min.js" crossorigin="anonymous"></script>
<script type="text/javascript">
//<![CDATA[
theForm.oldSubmit = theForm.submit;
theForm.submit = WebForm_SaveScrollPositionSubmit;
theForm.oldOnSubmit = theForm.onsubmit;
theForm.onsubmit = WebForm_SaveScrollPositionOnSubmit;
WebForm_AutoFocus('p_lt_ctl05_lfModalLogin_plcUp_Login1_UserName');
Sys.Application.add_init(function() {
$create(Sys.Extended.UI.TextBoxWatermarkBehavior, {
"ClientStateFieldID": "p_lt_ctl03_SearchBox_txtWord_exWatermark_ClientState",
"id": "p_lt_ctl03_SearchBox_txtWord_exWatermark",
"watermarkText": "Search"
}, null, null, $get("p_lt_ctl03_SearchBox_txtWord"));
});
document.getElementById('p_lt_ctl05_lfModalLogin_plcUp_Login1_rfvUserNameRequired').dispose = function() {
Array.remove(Page_Validators, document.getElementById('p_lt_ctl05_lfModalLogin_plcUp_Login1_rfvUserNameRequired'));
}
document.getElementById('p_lt_ctl06_LoginFormWithReg_plcUp_Login1_rfvUserNameRequired').dispose = function() {
Array.remove(Page_Validators, document.getElementById('p_lt_ctl06_LoginFormWithReg_plcUp_Login1_rfvUserNameRequired'));
}
document.getElementById('p_lt_ctl07_lfPopoverLogin_plcUp_Login1_rfvUserNameRequired').dispose = function() {
Array.remove(Page_Validators, document.getElementById('p_lt_ctl07_lfPopoverLogin_plcUp_Login1_rfvUserNameRequired'));
}
//]]>
</script>
<input type="hidden" name="__VIEWSTATE" id="__VIEWSTATE"
value="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">
<script type="text/javascript">
//<![CDATA[
if (window.WebForm_InitCallback) {
__theFormPostData = '';
__theFormPostCollection = new Array();
window.WebForm_InitCallback();
}
//]]>
</script>
</form>Text Content
This site uses cookies for analytics, marketing, and other purposes as described
in our Privacy Policy.
OK
* Locations
* Events
* News
* Careers
* Blogs
* Client Center
* Contact
* Register
* LoginLogin
* Services
* * Advisory
* BDO Wealth Advisors
* Business Restructuring & Turnaround Services
* Business Services & Outsourcing
* Corporate Real Estate
* Forensics and Investigations
* Governance, Risk & Compliance
* Insurance Risk & Recovery
* Litigation and Disputes
* M&A and Transaction Advisory
* Management Advisory
* Public Housing Authority
* Regulatory Enforcement
* Risk Advisory
* Valuation & Business Analytics
* Audit & Assurance
* Accounting & Reporting Advisory Services
* Audit Innovation
* Audit Quality
* Corporate Governance
* Employee Benefit Plan Audits
* International Financial Reporting Standards
* Private Company Audit
* Public Company Audit
* Revenue Recognition
* Third Party Attestation
* Digital
* Application Development
* Change Management
* Cloud & Technology Solutions
* Cybersecurity
* Data Analytics & Insights
* IT Outsourcing
* Technology Strategy
* Tax
* Business Incentives & Tax Credits
* Federal Tax Matters
* Global Employer Services
* Income Tax Accounting
* International Tax Services
* Nonprofit Tax Services
* Private Client Services
* State & Local Tax
* Tax Performance Engineering
* Tax Risk Services
* Tax Transaction Advisory Services
* Transfer Pricing
FEATURED
ENVIRONMENTAL, SOCIAL & GOVERNANCE
With You at Every Stage of Your ESG Journey.
* Industries
* * Asset Management
* Financial Institutions & Specialty Finance
* Financial Services
* Fintech
* Gaming, Hospitality & Leisure
* Government Contracting
* Healthcare
* Industry 4.0
* Insurance
* Life Sciences
* Manufacturing
* Natural Resources
* Nonprofit & Education
* Private Equity
* Professional Services
* Public Sector
* Real Estate & Construction
* Restaurants
* Retail & Consumer Products
* Technology
FEATURED
BDO PRIVATE CAPITAL PULSE SURVEY
Examines the trends that 200 middle market private equity fund managers are
seeing.
* Issues & Resources
* * ESG Center of Excellence
At BDO, we can help demystify ESG and bring clarity to the complexity—no
matter where you are in your journey.
* BDO Center for Corporate Governance
Equipping boards with valuable resources to address growing
responsibilities.
* BDO Institute for Nonprofit Excellence
Innovative solutions to nonprofit organizations, helping clients
position their organizations to navigate the industry in an intensely
competitive environment.
* Diversity, Equity and Inclusion
Learn how we are encouraging diverse voices, empowering our people and
taking action to effect change.
* BDO Center for Accounting and SEC Matters
Your one stop for accounting guidance, financial reporting insights, and
regulatory hot topics.
* The BDO Center for Healthcare Excellence & Innovation
The BDO Center for Healthcare Excellence & Innovation is devoted to
helping healthcare organizations thrive, clinically, financially, and
digitally.
* Crisis Response Resource Center
BDO is here to help your business – and you – persevere through crises,
prepare for recovery, and once again thrive.
* Tax Resource Center
The tax function is transforming. Stay abreast of legislative change,
learn about emerging issues, and turn insight into action.
* Global Business Resource Center
The insights and advice you need, everywhere you do business.
* Center for Business Innovation
When it comes to business, innovation is changing everything. BDO is
continuously finding new ways to help your organization thrive.
FEATURED
TODAY’S BUSINESS IMPERATIVE
Shared & Sustainable Value Creation.
* Insights
* * Advisory
* Audit & Assurance
* Tax
* Industries
know what you are looking for?
We've created the BDO Library as a "go to" source for informative and
thought provoking knowledge resources.
begin advanced search
FEATURED
TAX POLICY WATCH: WHAT TO EXPECT
Your source for up-to-date legislative and regulatory changes.
* About
* * Our Culture
* Leadership Team
* Diversity, Equity and Inclusion
* Global Network
* Sustainability
* Compliance & Ethics
* BDO Alliance USA
* BDO Alumni
* BFI Advisory Network
FEATURED
BDO GLOBAL 2021 FINANCIAL RESULTS
Solid Growth Takes Worldwide Revenues over $11 Billion
Search for:
* Services
* Services
* Advisory
* Advisory
* BDO Wealth Advisors
* Business Restructuring & Turnaround Services
* Business Services & Outsourcing
* Corporate Real Estate
* Forensics and Investigations
* Governance, Risk & Compliance
* Insurance Risk & Recovery
* Litigation and Disputes
* M&A and Transaction Advisory
* Management Advisory
* Public Housing Authority
* Regulatory Enforcement
* Risk Advisory
* Valuation & Business Analytics
* Audit & Assurance
* Audit & Assurance
* Accounting & Reporting Advisory Services
* Audit Innovation
* Audit Quality
* Corporate Governance
* Employee Benefit Plan Audits
* International Financial Reporting Standards
* Private Company Audit
* Public Company Audit
* Revenue Recognition
* Third Party Attestation
* Digital
* Digital
* Application Development
* Change Management
* Cloud & Technology Solutions
* Cybersecurity
* Data Analytics & Insights
* IT Outsourcing
* Technology Strategy
* Tax
* Tax
* Business Incentives & Tax Credits
* Federal Tax Matters
* Global Employer Services
* Income Tax Accounting
* International Tax Services
* Nonprofit Tax Services
* Private Client Services
* State & Local Tax
* Tax Performance Engineering
* Tax Risk Services
* Tax Transaction Advisory Services
* Transfer Pricing
* Industries
* Industries
* Asset Management
* Financial Institutions & Specialty Finance
* Financial Services
* Fintech
* Gaming, Hospitality & Leisure
* Government Contracting
* Healthcare
* Industry 4.0
* Insurance
* Life Sciences
* Manufacturing
* Natural Resources
* Nonprofit & Education
* Private Equity
* Professional Services
* Public Sector
* Real Estate & Construction
* Restaurants
* Retail & Consumer Products
* Technology
* Issues & Resources
* Issues & Resources
* ESG Center of Excellence
* BDO Center for Corporate Governance
* BDO Institute for Nonprofit Excellence
* Diversity, Equity and Inclusion
* BDO Center for Accounting and SEC Matters
* The BDO Center for Healthcare Excellence & Innovation
* Crisis Response Resource Center
* Tax Resource Center
* Global Business Resource Center
* Center for Business Innovation
* Insights
* Insights
* Advisory
* Audit & Assurance
* Tax
* Industries
* About
* About
* Our Culture
* Our Culture
* BDO History
* Core Purpose and Core Values
* Facts & Figures
* Flexibility
* Social Impact
* Workplace Awards
* Leadership Team
* Leadership Team
* Advisory Leaders
* Assurance Leaders
* Board of Directors
* Core Business Services
* Industry Leaders
* Leadership Team
* Practice Leaders
* Tax Leaders
* Diversity, Equity and Inclusion
* Diversity, Equity and Inclusion
* Global Network
* Sustainability
* Sustainability
* Compliance & Ethics
* Compliance & Ethics
* Code of Ethics & Business Conduct
* BDO Alliance USA
* BDO Alliance USA
* About BDO Alliance USA
* Alliance News
* Business Resource Network
* Contact Us
* CPA Alliance
* Member Locations
* BDO Alumni
* BFI Advisory Network
* Locations
* Events
* News
* Careers
* Blogs
* Contact
* Register
* Login
Home Services Audit & Assurance
* AUDIT & ASSURANCE
Transparency. Clarity. Confidence.
* AUDIT & ASSURANCE
Transparency. Clarity. Confidence.
* AUDIT & ASSURANCE
Transparency. Clarity. Confidence.
* Previous
* Next
WHY BDO AUDIT & ASSURANCE?
In a rapidly evolving business and regulatory environment, the right guidance is
more important than ever.
BDO’s Assurance professionals draw on deep industry experience and global
resources to help clients to navigate change, bolster investor confidence, and
strengthen the value of their businesses.
OUR AUDIT & ASSURANCE AREAS
* Accounting & Reporting Advisory Services
* Audit Innovation
* Private Company Audit
* Audit Quality
* Corporate Governance
* Employee Benefit Plan Audits
* International Financial Reporting Standards
* Public Company Audit
* Third Party Attestation
* Revenue Recognition
INSIGHTS
see all insights
January 19, 2022
Insight: Comp Committee Priorities for 2022
There are five areas compensation committees should keep top of mind in 2022.
January 19, 2022
Insight: SEC Proposes Amendments to Rule 10b5-1 Insider Trading Plans
The SEC proposed amendments to Rule 10b5-1 of the Securities Exchange Act of
1934. The proposed rules include mandatory cooling-off periods and limiting the
affirmative defense afforded under the current rule.
January 19, 2022
Insight: SEC Proposes Repurchase Disclosures
The SEC has proposed enhanced disclosure requirements.
January 19, 2022
Insight: SEC Statement on LIBOR Transition
SEC staff issued a statement addressing disclosure obligations.
January 12, 2022
Insight: ESOPs for DoD Contractors
Contractors that are 100% ESOP-owned to receive automatic follow-on contracts.
January 12, 2022
Insight: ERISA Update and Outlook for 2022
Outlining four themes that plan sponsors should be keeping a close eye on in
2022.
January 11, 2022
Insight: Goodwill and Impairment
This newsletter will focus on the application of the impairment guidance for
goodwill
PEOPLE
see all people Close
William Eisig
National Managing Partner; Assurance
CPA
703-336-1401
Phillip Austin
National Managing Partner – Professional Practice and Auditing
CPA, CA (SA)
312-259-0357
EVENTS, WEBINARS + MORE
Events
* June 06, 2022 | Denver, CO
2022 BDO Restaurant CFO Bootcamp - Denver
As the restaurant industry continues to evolve and returns to the new
normal,...
* October 07, 2022
Convertible Instruments and Warrants
This course will cover key amendments made by ASU 2020-06 and ASU 2021-04 to
...
* January 25, 2022
RAD Conversion, Accounting & Asset Repositioning
Join BDO PHA Finance as we launch our live webinar: RAD Conversion,
Accountin...
see all events
Webinars
* January 26, 2022
Best Practices for Timekeeping and Expense Reporting for Government
Contractors
The need for government contractors to focus on timekeeping and expense
repor...
* January 26, 2022
Doing Business in Singapore - Rebroadcast
Join us for an insightful webinar highlighting why Singapore remains a top
ch...
* January 27, 2022
Valuation Audit Readiness for Private Equity Funds
BDO invites you to join our 1-hour virtual webinar –Valuation Audit
Readiness...
see all webinars
Social
* January 24, 2022
For annual reporting, board members need to ensure their financial statements
are not only accurate but consistent… https://t.co/02fV605hK6
* January 24, 2022
In an era of remote workforces and increased risk, it’s vital that companies
establish an effective data privacy an… https://t.co/qrhKp3mjbe
* January 24, 2022
Even when faced with widespread market data discrepancies, fund managers need
to be prepared for a valuation audit.… https://t.co/eN7sqV640B
* January 24, 2022
.@ICCFraudNet’s 2021 Global Report highlights key privacy-related trends and
perspectives in the field of Fraud, Fi… https://t.co/2h8xj5Y2E2
* January 24, 2022
Proper incident management is crucial for organizations who are trying to
achieve cybersecurity maturity. Read our… https://t.co/In3wxlxRmp
Follow BDO_USA
EXPLORE OTHER BDO SERVICES
Tax
Advisory
Digital
×
LOGIN
Email Address (username)
Please enter a user name
Create Your BDO Profile
×
LOGIN
Email Address (username)
Please enter a user name
Password:
--------------------------------------------------------------------------------
REGISTER
First Name*
Last Name*
Email Address*
Company*
Password*
Password strength:
Confirm Password*
Password Policy:
* Min 8 characters
* 1 uppercase character
* 1 special character(!@#$%&?)
* 1 numeric character
Are you a client of an independent member of the BDO Alliance USA?
Email Address (username)
Please enter a user name
Password:
Your login attempt was not successful. Please try again.
Forgot my password
Create Your BDO Profile
BDO LOCATIONS
FIND A BDO OFFICE NEAR YOU
Select an Office LocationAnchoragePhoenixLos AngelesOrange CountySan DiegoSan
FranciscoSan JoseBoulderDenverGreeleyStamfordWashingtonWilmingtonBoca RatonFort
LauderdaleJacksonvilleMiamiOrlandoTampaWest Palm BeachAtlantaChicagoOak
BrookRosemontIndianapolisBostonGardnerBaltimoreColumbiaDetroitGrand
RapidsKalamazooMinneapolisSt. LouisCharlotteRaleighCherry HillWoodbridgeLas
VegasRenoLong IslandNew
YorkValhallaAkronCincinnatiClevelandColumbusTulsaPhiladelphiaPittsburghGreenvilleMemphisNashvilleAustinDallas
Fort WorthHoustonSan AntonioSalt Lake CityGreater Washington
D.C.NorfolkRichmondSeattleSpokaneMadisonMilwaukeeLaramie
View Global Locations
Loading...
Country: United States Change
* Contact
* Submit RFP
* US Locations
* Subscribe
* Alumni
* Core Purpose and Values
BDO InternationalClient CenterLegal & PrivacySitemap
Do Not Sell My Personal Information – For CA Residents as to BDO Investigative
Due Diligence
Copyright © 2022 BDO USA LLP. All rights reserved. BDO USA, LLP, a Delaware
limited liability partnership, is the U.S. member of BDO International Limited,
a UK company limited by guarantee, and forms part of the international BDO
network of independent member firms.
;