BDO is an international network of public accounting, tax and advisory firms which perform professional services under the name of BDO. Each BDO Member Firm is a member of BDO International Limited, a UK company limited by guarantee, either as a voting or non-voting member.

The rights and obligations of the BDO Member Firms are set out in the Articles of Association and the Regulations of BDO International Limited and included in the individual member firm agreements that each firm signs before joining BDO. 

Service provision within the international BDO network of independent members firms is coordinated by Brussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Zaventem, where the BDO Global Office is located.

The BDO network is governed by the Council, the Global Board and the Executive of BDO International Limited.

To facilitate communication, coordination of actions and the sharing of best practice, BDO is divided into three regions: EMEA (Europe, Middle East and Sub-Saharan Africa), Asia Pacific and Americas (Latin America, North America and Caribbean), each supported by a Regional Board.