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BDO INTERNAL USE ONLY. ‘BDO’, ‘we’, ‘us’, and ‘our’ refer to one or more of BDO International Limited, its network of independent member firms (‘the BDO network’), and their related entities. The BDO network is an international network of independent public accounting, tax and advisory firms which are members of BDO International Limited and perform professional services under the name and style of BDO (hereafter: ‘BDO Member Firms’). BDO International Limited is a UK company limited by guarantee. It is the governing entity of the BDO network.​ Service provision within the BDO network is coordinated by Brussels Worldwide Services BV, a limited liability company incorporated i​n Belgium.​ Each of BDO International Limited, Brussels Worldwide Services BV and the BDO Member Firms is a separate legal entity and has no liability for another entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDO International Limited, Brussels Worldwide Services BV and/or the BDO Member Firms. Neither BDO International Limited nor any other central entities of the BDO network provide services to clients.​ BDO is the brand name for the BDO network and for each of the BDO Member Firms.​ © Brussels Worldwide Services BV May 2023

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