This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our PRIVACY POLICY for more information on the cookies we use and how to delete or block them.

Website Terms and Conditions

This Website (the 'Website') and its contents are owned (unless indicated otherwise) by BDO Limited and BDO Cerberus Regulatory Consulting Limited, Guernsey registered companies.  Reference to "BDO", "we", "our", "us" in these terms and conditions and elsewhere in this Website is to BDO Limited.  BDO Limited and BDO Cerberus Regulatory Consulting Limited are members of BDO International, a separate legal entity.  No member of BDO International is in partnership with any other member. 

1.  Using the website

By using our Website, you are deemed to have accepted the following terms and conditions.  If you do not want to be legally bound by these terms and conditions, please do not access or use the Website.  We reserve the right to change these terms and conditions 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 and conditions as amended.

2.  Intellectual property

2.1 Copyright and all intellectual property rights in the content of the website are vested in BDO and reserved, unless indicated otherwise.  The content of the Website belongs to BDO unless indicated otherwise.  You may use the content of the Website subject to the following conditions:

(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 licence or right to use any trade mark or copyright of BDO's or any third party.

3. Registration to the website

When you register, you are registering as a personal user of the Website and you must use your own identity.  You are obliged to provide accurate and complete registration information.  Registration is for a single user only.  Your username and password are personal to you and may not be used by anyone else to gain access to areas restricted to registered users.

4. Disclaimer and limitation of liability

4.1 This 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 Limited discuss these matters in the context of your particular circumstances.  BDO Limited, its directors, 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.  BDO Limited and BDO Tax Limited, limited liability companies registered in Guernsey are members of BDO International Limited, a UK company by guarantee, and forms part of the international BDO network of independent legal entities.

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.

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 indirect, consequential, special, 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.

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 or your obligations under these terms and conditions.

5. Third party websites

This Website contains links to Websites maintained by parties other than BDO.  These links are provided simply to increase the information available to you and we accept no responsibility or liability 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.

6. Privacy policy

This section contains information about BDO's policies governing the collection and use of your personal information.  From time to time we may need to make changes to this privacy policy.  Any updates to our privacy policy will be clearly posted in this section of the Website.  We advise you to regularly review this policy when you visit the Website.

6.1 Information collected when you visit the Website: Visit our Privacy Policy and Cookies Policy.

6.2 Security of your information

6.2.1 Generally accepted standards of technology and operational security have been implemented to protect personal information from loss, misuse, alteration and destruction.  However, as you may be aware no data transmission over the internet can be entirely secure.  As a result, while we will always use reasonable endeavours to protect your personal information, we cannot guarantee that any information you submit to us will be free from unauthorised third party use or intrusion.  Therefore we cannot guarantee the security of your personal information, or your use of the Website.

6.2.2 We cannot guarantee that the Website is free from viruses or malicious codes.  You agree that it is your responsibility to satisfy yourself that your own information technology/equipment used to access the Website is protected against such viruses and/or codes.

6.2.3 All employees and principals are required to keep personal information confidential and only authorised personnel have access to this information.

6.3 Monitoring emails.  We may intercept, monitor and/or keep records of email communications entering and leaving our systems.  If you communicate through our systems you will be deemed to have consented to such interception and monitoring.

6.4 Links

6.4.1 BDO is not responsible for the privacy policies of third party Websites to which links are provided and you are advised to read the privacy policies on these Websites before providing any personal information.

6.4.2 We cannot guarantee that third party Websites to which links are provided are free from viruses or malicious codes.  You agree that it is your responsibility to satisfy yourself that your own information technology/equipment used to access a third party Website is protected against such viruses and/or codes.

6.5 Accessing personal information

6.5.1 Comments and questions.  If your have any comments or questions about this privacy policy please email [email protected].  For information about data protection, visit

7. Severability

If any of these terms are determined to be illegal, invalid or otherwise unenforceable by reason of the laws of any state or country in which these terms are intended to be effective, then to the extent and within the jurisdiction in which that term is illegal, it shall be severed and deleted from these terms and the remaining terms shall survive, remain in full force and effect and continue to be binding and enforceable.

8. Governing law and jurisdiction

The construction, validity and performance of these terms and conditions shall be governed by and construed in accordance with the laws of Guernsey. As the BDO Limited Website can be visited from locations around the world with different laws from those of Guernsey, when you access the Website you agree that the laws of Guernsey will apply to all matters relating to your use of the Website. You and we also agree to submit to the exclusive jurisdiction of the Guernsey courts with respect to such matters. Notwithstanding this, we reserve the right to bring enforcement proceedings in any court or courts including, if appropriate, in the courts of your country of residence.