Our Quality Commitment

At BDO, quality is not only a fundamental value; it is the driving force behind continued excellence in all aspects of our work.

As we evolve and constantly adapt to a dynamic business world, we ensure that our commitment to audit quality remains at the top of our priorities.

Commitment to continuity

Our unwavering commitment to quality is at the heart of our business. We constantly push the boundaries of innovation and improvement to ensure this commitment shines through in everything we do.

We continually refine our approach to serving clients by considering external and internal factors. Our intent and commitment is to perform high-quality audits and provide our clients with value and in-depth insights.

At BDO, the quality of audits is based on constructive communication, a thorough and pragmatic understanding of the sectoral and commercial needs of our clients as well as respecting our obligation of compliance as professionals.

Beyond these ongoing actions, we make these five commitments to our customers and other key stakeholders:

• We are committed to taking individual and collective responsibility for each audit.

• We are committed to leading the field by making appropriate judgments in real time and supporting our collaborators in their pursuit of audit quality.

• We are committed to continuous learning – our own and that of our clients – by taking the time to pursue continuing education, explaining and guiding those we work with, and exploring with curiosity what we need to accomplish.

• We are committed to knowing and effectively applying professional standards and all firm guidelines in the performance of our work. We don’t “go it alone.” Instead, we use the guidelines and parameters carefully established by BDO international.

• We are committed to involving others, both when necessary and when not. Collaboration strengthens our own judgments, helps us find and seek the right answers, and makes us better professionals

Operational structure ensuring quality

Three key criteria are met to ensure the quality of our audits:

• Partner-staff ratio: Thanks to our ratio, our partners are able to actively participate in audit missions. This gives customers access to teams with extensive experience, which is essential for identifying concerns early and resolving them quickly.

• Continuity at manager and associate levels: Our commitment to experience and talent retention has a direct and concrete impact on the quality of our audits.

• Continuous learning: BDO invests in multi-channel technical learning programs. Through training programs, our team is constantly kept up to date with regulatory changes and the real impact of these changes on the execution of work and our customers.

Continuous quality control

Quality control takes the form of an ongoing, constantly evolving program that promotes innovation and improvement. Here is what it consists of at BDO:

• Review and quality control analysis - Our work is reviewed and analysed in order to ensure consistency with all relevant professional standards and full compliance with applicable regulatory and legal requirements.

• Periodic and random inspection of audits - These target all partners responsible for audit services to ensure that quality is maintained, even after the audit has been carried out. Quality control reviews, which verify compliance with BDO's audit approach, are led by the firm's quality team.

• Commitment to a culture focused on quality - The BDO quality team has developed a quality management system specific to the structure of the firm which follows the guidelines of the ISQM 1 standard (International Standards On Quality Management)