• Terms of the Site use and privacy policy

Terms of the Site use and privacy policy

When using our Site, it is assumed that you accept the following terms and conditions.


This Site (hereinafter - the “Site”) and materials therein belong, unless otherwise specified, to BDO LLC, a limited liability company registered in Ukraine under the identification number 20197074. Registered address of the company is 4, Serova Street, Dnipro, 49000, Ukraine. Whenever the terms “BDO”, “we”, “our”, “us” appear herein or in any other section of the Site, they are referred to BDO LLC. BDO is a member firm of BDO International, individual legal entity. None of the BDO International member firms is partnering with any other member firm.


When using the Site, it is assumed that you accept the following terms and conditions. If you do not want to be legally bound by these terms, please do not login or use the Site. We reserve the right to change these terms at any time, and we encourage you to regularly review these terms in order to be aware of any changes. Subsequent use of the Site after such changes will be deemed to be your agreement to the amended terms.


2.1 Copyright and all intellectual property rights of materials of the Site are assigned and remain in BDO, unless otherwise specified. Content of the Site is owned by BDO, unless otherwise specified. You may use content of the Site subject to the following conditions:

 (а) Content is used for information purposes only

(b) Content is used for personal, non-commercial purposes only

(c) Any copying or downloading of any content of the Site shall include a reference to the fact that the copyright in respective content belongs to BDO.

2.2 Except as provided above, no content of the Site shall be construed as licensing or entitlement to use any trademark or copyright of BDO or any third party.


3.1 You may submit your comments to BDO, including, but not limited to, a publication in our Blogs.

3.2 Any comments in our Blogs are provided on the grounds that we review and may edit such comments prior to their publication on the Site, and that not all materials are to be published. The publication remains entirely at the discretion of BDO. We do not bear responsibility for the content of any comments published or posted on the Site by third parties or regarding materials of third parties that we publish on the Site. You are fully responsible for any actions committed by you or by others authorized by you or otherwise on your behalf.

3.3 In circumstances where you provide BDO with any personal data via Blogs (for example, your name and e-mail address), BDO confirms that our company will only use them for the purposes for which you provided this data.

3.4 Any information we receive from you in the framework of the Blogs, as well as any materials you convey, publish or post through the Site will be considered non-confidential and non-proprietary, and we reserve the right to use such information for any purposes. For such publishing, you grant us the perpetual, royalty-free, non-exclusive transferred right and license to use, reproduce, modify, adapt, edit, publish and exercise all copyright and publicity rights of such information worldwide and/or the inclusion in other materials of any media, now-familiar or created in future, for the duration of any rights that may exist with respect to such information, in accordance with the confidentiality restrictions set out in the Privacy Policy below. If you do not want to grant these rights to BDO, please do not submit your information on the Site. By publishing information on the Site, you also:

3.4.1 Guarantee that such information is your own original work and that you have the right to make it available to us for all of the above purposes.

3.4.2 Guarantee that such information is not damaging does not violate the rights of third parties and does not violate any laws.

3.4.3 Agree to use the Site only for legitimate purposes and so that not to restrict or interfere with the ownership and use of the Site by any third party. Prohibited conduct includes, but is not limited to, behavior that is illegal or that may bother or inflict suffering on any person, as well as the presentation or transfer of information that is damaging, offensive, obscene, harmful, pornographic, and provocative, violating confidentiality or personal information, or that, according to BDO, can offend any person or damage our reputation. You shall not use abusive or aggressive language, swear, threaten, harass or hurt any other person, including other users.

3.4.4 Agree to indemnify, defend and hold BDO harmless from any claims, liabilities, costs, compensation for damages or losses that we may incur (including, without limitation, litigation expenses) as a result of any violation of the provisions set forth in paragraph 3 herein.

3.4.5 Agree to waive any moral rights to your information for the purpose to submit and publish on the Site and for other purposes as specified above.

3.5 You shall not intentionally violate any laws, regulations or instructions.

3.6. None of the users should recommend any other site, nor should they give specific links to other sites (URLs), if those sites (and links thereto) violate any of the above provisions. No user should post ads on the Site.

3.7 When using the Site, you agree not to impersonate, or use a fictitious name or name that you are not entitled to use, or create a non-existent email address, or mislead others about your identity, or any source of communication.

3.8 You shall not harm the Site, fill the Site with bulk information, resulting in a failure in its maintenance, or perform any other actions that may affect the functionality of the Site, for example: running viruses, worms, logical bombs or the like. You shall not confuse or distort, move, delete or otherwise modify any information that is posted on the Site.

3.9 BDO reserves the right for any reason to reject any messages and/or completely delete any materials provided in our Blogs or other publishing on the Site. BDO does not notify the provider on the refusal to publish or remove such material.

3.10 BDO reserves the right to take any action against any account or user, at any time and for any reason. At our discretion, we may immediately and without prior notice terminate access to the Site or to the registration areas of the Site, or prevent you from commenting through the Site. If you practice behavior that violates these Terms and Conditions, and we consider such behavior to be gross and/or repetitive, we can use any amount of information available to prevent further violations. If your access to the Site or the registration areas of the Site is terminated, you cannot open another account or re-register, and we reserve the right to terminate or cancel any such registration.

3.11 If you want to make a complaint about any material published on the Site, please inform us of the essence of your complaint to: [email protected]



During the registration process, you register as a personal user of the Site and must use your personal identification data. You shall provide accurate and complete registration information. Registration is for one user only. Your username and password are your personal tools in order to access to areas that are accessible only to registered users. As such, they cannot be used by anyone else to gain access to such areas.


5.1 This information has been carefully prepared, but is presented in general terms, and should be considered as a general guideline only. This information cannot serve as a basis for considering specific situations, and you should not act or refrain from taking action based on the information contained herein without obtaining specific professional advice. Please contact BDO LLC to discuss these issues in the context of your specific circumstances. BDO LLC, its partners, employees and agents do not undertake and do not bear any responsibility or obligation to recover damages arising from any actions that have been or will not be taken by anyone who relied on such information, or for accepting any decisions on its basis.

BDO LLC, a limited liability company registered in Ukraine under the identification number 20197074, is a member of BDO International Limited, a British limited liability company, and is a part of the international network of independent member firms BDO. The list of members' names is open for inspection in our registered office at 4, Serova Street, Dnepr, 49000, Ukraine. The activity of BDO LLC is authorized and regulated by the Audit Chamber of Ukraine.

The name BDO is a brand for the BDO network and each BDO member firm.

5.2 The materials of the Site are intended for general guideline on matters of interest and services provided by BDO. The materials of the Site are not and shall not be considered as professional advice. Please contact BDO for consultations on any specific issues.

5.3 In preparation of the materials and further servicing the Site, every effort was made to ensure the relevance and accuracy of the information. Nevertheless, the law and rules are constantly changing and there may be unintended errors so that the information may be irrelevant or inaccurate. BDO makes no representations or warranties (including liability to third parties), either express or implied, regarding the accuracy, reliability or completeness of the information published on the Site.

5.4 In addition to death through negligence or bodily harm caused by negligent acts or omissions, BDO is also not liable for any loss or damage (including but not limited to any consequential, special, exemplary or similar damages) arising from any decision or action taken or not taken as a result of information posted on the Site or other sites to which it may be bound, or as a result of the use or misuse of the Site.

5.5. Without prejudice to the generality of paragraph 3.4.4, you agree to indemnify, defend and hold BDO harmless from any claims, liabilities, costs, damages or losses that may arise (including, without limitation, litigation expenses) as a result of any violation of your obligations under these Terms and Conditions.


This Site contains links to sites supported by parties other than BDO. These links are provided as the gain of information provided to you, and we assume no responsibility for the accuracy, timeliness, suitability, legitimacy of information posted on third-party sites. The inclusion of a link to a third party site does not imply endorsement or indication of a joint venture, partnership or other legal entity that is not clearly defined between us and such third party.


This section contains information about the BDO policy governing the collection and use of your personal information. In some cases, we may change this privacy policy. Any updates to our privacy policy will be prominently displayed in this section of the Site. We recommend regularly reviewing of this policy when visiting the Site.

7.1 Information collected during your Site Session

7.1.1 Generally, it is clear when personal information is collected. We can request your name, email address, mailing address and zip code, phone number and company name, depending on the specific purpose for which your personal information is collected.

7.1.2 The necessary personal information will be minimal, solely to enable BDO to promptly process your request or inquiry. In certain circumstances, additional information may be requested that will enable us to provide the most appropriate response to your request or inquiry, or in order for us to send you additional information - in cases where you indicated that you would like to receive it. Whenever additional personal information is requested, this fact will be noted, and fulfillment of this condition is voluntary.

7.1.3 Personal information will not be collected on the Site, unless it is required by law in the recruitment process. Personal information includes data relating to race or ethnicity, political views, religious or similar beliefs, union membership, physical or mental health, sexual life or criminal relationships. Where you still provide personal information within the recruitment process, your provision of such information will be considered as express consent to the use of this BDO information for the purposes for which it was provided.

7.1.4 We do not require you to register for access to the Site. However, registration is required to access certain areas of the Site or services provided through the Site.

7.1.5 IP addresses of visitors are registered for administration and troubleshooting purposes. The IP address indicates the computer location on the Internet. IP addresses are not used to track your session and are not tied to the definition of anything personal. This information can be collected to provide statistical information about users of our Site. No user will be identified based on such information; it will be used to ensure that the Site reflects the needs of our users.

7.1.6 For proper management and simplification of the navigation system within the Site, we may use cookies (small text files stored in the user's browser) or web beacons (electronic images for counting visitors who accessed a specific page) to collect aggregate data. We use cookies to: Manage our Site. Cookies identify individual users when they visit the Site and enable us to personalize the Site. Monitor information in our systems and determine the categories of users by such parameters as address, browser type and visited pages. Analyze the number of visitors to various areas of the Site and ensure that our Site is a useful and effective source of information.

7.2 Use of your personal information

7.2.1 We will use your personal information for the specific purposes for which it was provided, unless you indicated that you would like to receive additional information from BDO. When requesting materials or requesting to contact you, you may be given the opportunity to receive from us additional information of interest. If you choose this option, we will use your personal information in order to inform you in future about our products and/or services, which in our opinion may be of interest to you.

7.2.2 If you want to unsubscribe from messages from BDO, you can do this at any time by clicking on the “unsubscribe” link that appears in all messages or by sending a message to [email protected]

7.3 Your information and third parties

7.3.1 Though we may disclose your personal information to service providers who, on our behalf, process information in accordance with the data processing agreement, we do not share, sell or otherwise distribute personal data by third parties, unless the data transmission to a third party will be needed to fulfill the purposes for which it was provided.

7.3.2 Information is not provided to third parties for their own marketing purposes, and BDO does not send e-mails for third parties.

7.3.3 Personal data collected by BDO will not be transferred to other BDO International companies.

7.3.4 We may disclose, transfer, sell or assign any of the information described above, including personal information, to third parties, as a result or in preparation for the sale, merger, consolidation, changes in management, transfers of significant assets, reorganization or liquidation of BDO and you agree to such disclosure, transfer, sale or assignment.

7.4 Storage of your information

The information is kept only for the period necessary to fulfill your request and for a reasonable period of time thereafter for our administrative support and for marketing purposes.

7.5 Security of your information

7.5.1 Generally accepted standards of technical and operational security have been introduced to protect personal information from loss, misuse, alteration and destruction. However, as you know, no data transfer via the Internet can be completely safe. While we will always make reasonable efforts to protect your personal information, we cannot guarantee that any information you provide us can be secured against unauthorized use by a third party or intrusion. Therefore, we cannot fully guarantee the security of your personal information, or your use of the Site.

7.5.2 We cannot guarantee that there are no viruses or malicious codes on the Site. You agree that the responsibility for protecting of your information technology or the equipment against such viruses and/or codes that you use to access the Site rests with you.

7.5.3 All employees and managers are required to maintain confidentiality regarding personal data, and only authorized personnel have access to this information.

7.6 Traffic monitoring

We can intercept, track and/or account for incoming and outgoing messages that are sent through our systems. If you communicate through our systems, it is considered that you consent to such interception and monitoring.

7.7 Reference links

7.7.1 BDO is not responsible for the privacy policy on third-party sites, the links to which it provides; however, it is recommended that you review the privacy policy on such sites before providing any personal information.

7.7.2 We cannot guarantee that third-party sites, the links to which we provide, are free from viruses or malicious codes. You agree that it is the responsibility to protect against such viruses and/or codes of your information technology/equipment used to access the third party site.

7.8 Access to personal information

7.8.1 You can ask to change your personal information that we have, and also ask to remove any such information in whole or in part. To do this, you can contact us at: [email protected]

7.8.2 BDO assumes responsibility for keeping accurate records of your personal information as it becomes available. However, we cannot guarantee the continued accuracy of your personal information without your help. If your personal data becomes obsolete, please contact us to keep this information up-to-date and accurate.

7.9 Data management

The data collection process described herein is monitored by BDO.

7.10 Comments and questions

If you have any comments or questions regarding this privacy policy, please write to: [email protected]


If any of these conditions is determined to be unlawful, incorrect or otherwise unenforceable due to the laws of any state or country in which these conditions are enforceable, to the extent and within the jurisdiction in which this condition is unlawful, it shall be separated or removed from these Regulations, while the remaining conditions continue to apply and to be binding.


These terms and conditions are governed and interpreted in accordance with the laws of Ukraine. Since the Site of BDO LLC can be accessed from anywhere in the world where the legislation differs from the Ukrainian one, when accessing the Site you agree that the legislation of Ukraine will apply to all matters relating to the use of the Site. You and we also agree to submit to the exclusive jurisdiction of the Ukrainian courts in relation to such matters. Despite this, if necessary, we reserve the right to present enforcement proceedings in any court or courts of any country of residence of one of the parties.