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Terms and Conditions of Contracts with Clients


On this page you will find general terms and conditions of services provided by BDO Eesti and BDO Eesti´s Code of Ethics and Business Conduct.

In English In Estonian
BDO Eesti´s  Code of Ethics and Business Conduct
(Updated April 2022)
Eetilise Käitumise Juhis 
(aprill 2022)
(Updated in April 2023)
(uuendatud aprillis 2023)
Annex_to_Client_Agreement_BDO_general_terms_of_professional_services_EN.pdf (Udated in April 2021) KL_Lisa_BDO_kutseteenuse_uldtingimused_EE.pdf (uuendatud aprill 2021)




At BDO, we are strongly committed to protect the privacy of your personal data and the personal data of your clients. To help demonstrate our commitment, BDO has implemented Binding Corporate Rules for Controllers and Binding Corporate Rules for Processors (the ‘BCRs’), which have been approved by the European data protection authorities. The BCRs set out the data privacy principles with which BDO firms must comply when using and sharing personal data within the BDO network.

For more information about our BCRs and Global Privacy Programme please read our ‘BDOs Binding Corporate Rules for processors and Controllers’.

If you have any questions about the BCRs, please contact BDO’s Global Privacy Officer at [email protected]


For the full text of our Binding Corporate Rules for Controllers, click here.

For the full text of our Binding Corporate Rules for Processors, click here.