Compliance & Ethics

Exceptional service requires the highest ethical standards

BDO’s Code of Ethics and Business Conduct
BDO is dedicated to upholding the highest standards of ethics and compliance in accordance with both internal policies and external laws and regulations. All of our employees and partners are expected to uphold BDO’s Core Values, and conduct themselves to the highest degree of ethical, legal, and professional conduct. 

BDO maintains a robust Code of Ethics and Business Conduct policy manual that is required reading for all BDO employees and partners at the time of hire and annually thereafter. Every BDO Mongolia employee is responsible for consistently following BDO’s Code of Ethics and Business Conduct, and for choosing the right course of action if faced with an ethical workplace dilemma.

Our Code governs the actions and working relationships of BDO Mongolia’s partners and employees with current and potential clients, fellow employees, competitors, government and regulatory agencies, the public, the media and anyone else with whom BDO has or may have contact.

Compliance with our Code is a condition of employment and partnership with BDO Mongolia, and failure to adhere to its provisions may result in disciplinary action, including termination.

BDO Mongolia is a member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms. 

BDO is the brand name for the BDO network and for each pf the BDO Member Firms. 

If you have a complaint about, or dispute with our firm, our partners, staff or contractors, you are advised to make us aware of this.

How to speak up

If you are a partner, employee or contractor of Mongolia and wish to raise a concern with us, the guidance and process is found here [link to BDO Member Firm internal page].

If you are not a current partner, employee or contractor of Mongolia, please complete the form below to contact us. If you wish to attach documents or other relevant information, please send these to

What constitutes a violation of BDO’s Code of Ethics and Business Conduct?

Non-compliance with laws, regulations or professional standards and unethical behavior may be violations of BDO’s Code of Ethics and Business Conduct. Some specific examples of violations may include:

  • Inappropriate political activities and contributions
  • Inappropriate gifts and entertainment
  • Unlawful discrimination or harassment
  • Substance abuse
  • Falsification of documents
  • Workplace violence
  • Inappropriate reporting of time or expenses
  • Conflicts of interest
  • Breaches of confidentiality
  • Inappropriate use of firm or client resources
  • Inappropriate disposal of firm or client documents
  • Non-compliance with applicable statutes and regulations
  • Insider trading or other securities law violations
  • Other violations of BDO policies

If you are aware of a potential violation of the BDO Mongolia Code of Ethics and Business Conduct, send an email to or submit an anonymous and confidential report using the form below.