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Website Terms and Conditions


This Website (the 'Website') and its contents are owned (unless indicated otherwise) by BDO Cayman Ltd., a limited liability company incorporated in the Cayman Islands,  (hereafter individually or jointly referred to as BDO), part of the BDO International Network of independent member firms.  

BDO is a member of BDO International Limited, a UK company limited by guarantee and forms part of the international BDO Network of independent member firms.
BDO is the brand name for the BDO network and for each of the BDO Member Firms.
Reference to "BDO", "we", "our", "us" in these Terms of Use and elsewhere in this Website is to BDO Services. Although parts of these Terms of Use may reference other entities of the BDO Network, these Terms of Use are only applicable between you and us and not with any of those other entities.

This web site is intended to provide general information on a particular subject or subjects. It is not an exhaustive treatment of such subject(s), nor does it create a business or professional services relationship. The information contained herein is not intended to constitute accounting, tax, investment, legal or other professional advice or services. The material discussed is meant to provide general information, and should not be acted on without obtaining professional advice appropriately tailored to your individual needs. Your use of this document and the information it contains is at your own risk. Before making any decisions or taking any action that might affect your personal business or finances, you should consult a qualified professional adviser.

This website contains material which is owned by or licensed to us. This material includes, but is not limited to, the design, layout, look, appearance and graphics. Reproduction is prohibited other than in accordance with the copyright notice, which forms part of these terms and conditions. You may not, except with our express written permission, distribute or commercially exploit the content. Nor may you transmit it or store it in any other website or other form of electronic retrieval system.


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

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


2.1 The Website and the content of the Website belongs to BDO unless indicated otherwise. They
are protected by copyright, trademark, and other laws of the Cayman Islands.
Copyright and all intellectual property rights on the Website and in the content of the website are vested in BDO and reserved, unless indicated otherwise. 
Unless otherwise indicated in the relevant content, and on the condition that you comply with all of your obligations under these Terms of Use, you are authorized to view, copy, print, and distribute (but not modify) the content on this Website; provided that: 
a)    It is used for information purposes only
b)    It is used only for your own personal, non-commercial use
c)    any copies or downloads of any content from the Website must include a notice that copyright in the relevant material is owned by BDO.

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

2.3 “BDO” and the BDO logo, and certain product names that appear on this Website, are trademarks or registered trademarks of entities within the BDO Network. 
Except as expressly provided in these Terms of Use, you shall not use the name “BDO”, nor the BDO Logo, either alone or in combination with other words or design elements. 
You may not use any of the foregoing names, marks or logos in any press release, advertisement, or other promotional or marketing material or media, whether in written, oral, electronic, visual or any other form, except if expressly permitted in writing by BDO or its designee. 

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

2.5 You are not authorized to copy or use any software, proprietary processes, or technology embodied or described in this Website.
You will comply with all applicable laws in accessing and using this Website.
You acknowledge that we may use your personal information and data according to our Privacy Statement and Cookie Notice, which are incorporated herein by this reference. You hereby agree to the terms of our Privacy Statement and Cookie Notice, including any obligations imposed on you therein.


3.1 You may submit comments to BDO, including without limitation for publication to [email protected]

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

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

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

3.4.1 Warrant that such contribution is your own original work and that you have the right to make it available to us for all the purposes specified above;

3.4.2 Warrant that such contribution is not defamatory, does not infringe the rights of any third party and does not infringe any law;

3.4.3 Agree to use this Website only for lawful purposes and in a manner that does not restrict or inhibit the use and enjoyment of this Website by any third party. Prohibited behaviour includes, without limitation, conduct which is unlawful or which may harass or cause distress to any person and the submission or transmission of content which is defamatory, abusive, obscene, offensive, pornographic, indecent, discriminatory, inflammatory, in breach of confidence or privacy or which in the opinion of BDO may cause offence to any person or damage our reputation. You must not use any abusive or aggressive language, swear, threaten, harass or abuse any other person, including other users;

3.4.4 Agree to indemnify, defend and hold harmless BDO against any claim, liability, cost, damage, or loss we may incur (including without limitation legal fees) as a result of any violation by you of the provisions set out in this clause 3;

3.4.5 Agree to waive any moral rights in your contribution for the purposes of its submission to and publication on the Website and other purposes specified above.

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

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

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

3.8 BDO reserves the right to fail any messages and/or or otherwise to the Website for any reason. BDO will not notify the contributor of the material of such failure or removal.

3.9 BDO reserves the right to take any action against any user, at any time, for any reason. If you engage in behaviour which breaches these terms and conditions, and we consider such behaviour to be serious and/or repeated, we may use whatever information is available to us to prevent further breaches. If your access to the Website or to registration areas of the Website is terminated, you may not open another account with us or register again and we reserve the right to terminate any such account or cancel any such registration.

3.10 Should you have any complaint regarding any material published on the Website, you can notify us of the nature and details of your complaint by emailing [email protected]


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

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

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

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

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

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


This Website contains links to Websites, tools or resources maintained by parties other than BDO, over whom we have no control, including, without limitation, those maintained by other entities within the BDO Network of individual personnel of such entities.
These links are provided simply to increase the information available to you and we accept no responsibility or liability whatsoever in respect of the accuracy, timeliness, suitability or lawfulness of the information contained on third party Websites. 
The inclusion of a link to a third party Website does not constitute an endorsement or an indication of a joint venture, partnership or other legal arrangement not expressly stated between us and that third party.