BDO or Binder Dijker Otte is an international network of public accounting, tax, consulting and business advisory firms which perform professional services under the name of BDO. As of 2017 BDO has member firms in 162 countries, employs around 74,000 partners and staff in over 1,500 offices throughout the world, and is the fifth largest professional services network globally (BIG5).
Global Fee income of all BDO Member Firms for the year ended 30 September 2017 totalled US$8.1 billion. In October 2015, BDO was announced as the winner of the Network of the Year award at the International Accounting Bulletin (IAB) Awards 2015.
Each BDO member firm is an independent legal entity in its own country.