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Anti-Bribery and Corruption Commitment and Notice


BDO in Malaysia, including all the organisations under its control, its Partners, Directors and employees (“BDO”), has always believed in being open and transparent in conducting its business. With this also comes BDO’s commitment to operating in an ethical and responsible manner, accompanied by the highest standards of integrity and compliance with laws and regulations.

BDO adopts a zero tolerance policy against all forms of bribery and corruption. Refusal to engage in bribery, refusal to participate in acts of corruption, actively raising concerns, or the reporting of possible wrongdoing, is expected and required even if such actions may result in BDO losing business, not meeting its targets or suffering disadvantage.

Our Anti-Bribery and Corruption Policy (“this Policy”) has been developed as part of BDO’s Anti-Bribery Management System, which has been designed to help prevent, detect and address bribery and corruption, by establishing a culture of integrity, transparency and compliance.

This Policy applies equally to BDO’s business dealings with commercial (“private sector”) and Government (“public sector”) entities, and includes BDO’s interactions with its directors, personnel, agents and other appointed representatives at all levels.

This Policy applies to any person, either individually or collectively, in discharging their duties on behalf of BDO, including but not limited to:-
(a) Partners;
(b) Directors;
(c) Staff; and
(d) Business partners or associates (insofar as these entities do not have their own Anti-Bribery and Corruption Policies, or to the extent that this Policy is stricter than the others).


Payments, Gifts, Hospitality, Donations and Other Benefits

All payments made by BDO must be warranted, transparent and proper. No payments may be made as a subterfuge for bribery or any acts of corruption.

BDO adopts a strict policy of disallowing the use of facilitation payments, financial or any other incentives in order to secure an improper advantage, to obtain or retain business, or direct business to/from any other person or entity, including expediting the performance of duties of a non-discretionary nature.

The giving and receiving of modest gifts and reasonable acts of hospitality are allowed only as a legitimate means of building goodwill in business relationships.

BDO prohibits the use and receipt of donations or sponsorships to influence actions or the outcome of business decisions. 

BDO’s funds or resources must not be used to make any direct or indirect political contributions. No such political contributions may be used as a subterfuge for bribery.


Recruitment of Employees

BDO recognises the importance of integrity in its Partners, Directors and Employees.

BDO’s recruitment, training, performance evaluation, remuneration, recognition and promotion for employees and management shall be objective and show no favour, and shall include assessments of individuals’ commitment to integrity.

BDO’s recruitment, training, performance evaluation, remuneration, recognition and promotion for employees and management shall be objective and show no favour, and shall include assessments of individuals’ commitment to integrity.

BDO will not offer employment to prospective employees in return for previous favour or in exchange for improper favour, such as awarding of contracts. BDO shall award contracts and employee positions based on merit.


Relationship with Business Partners and Associates

BDO will not engage in any form of bribery or provide improper incentive to induce any person to transact with BDO. This prohibition specifically includes kickbacks in any form, offers to split or share any commission, or any other improper or hidden compensation.

BDO, insofar as possible, will conduct the appropriate due diligence to ensure that the entity is not likely to commit an act of bribery or corruption in the course of its work with BDO, prior to entering into contracts or business arrangements.

Business Partners and Associates are required to comply with this Policy and other applicable laws. BDO will terminate any contract or business relationship in which bribery or an act of corruption has been observed or proven to have occurred.


Conflict of Interest

Any person discharging their duties on behalf of BDO must avoid situations that create or appear to create conflicts of interest. The use of their position, BDO’s assets and resources, or information available to them for personal gain, or gain to relatives and associates, or undue disadvantage to BDO, is strictly prohibited.


Raising Concerns

Any person who learns of an actual or suspected violation of applicable laws or this Policy is required to report the concern promptly to the Corporate Compliance Unit via the email address [email protected].