Global to Local: BDO 2026 Insights for BDO Jordan
Global to Local: BDO 2026 Insights for BDO Jordan
BDO Global’s 2026 report is written for a market reality defined by complexity, uncertainty, and rapid transformation, and it explains how the network is delivering on quality, integrity, and innovation, while staying anchored to the purpose: people helping people.
At BDO Jordan, we read this report as more than a narrative. We read it as an operating model: how a global network builds trust, standardizes quality, protects independence, invests in people, and stays resilient under changing regulatory and geopolitical conditions.
The global footprint and performance snapshot (FY2025)
The report sets the context with FY2025 network figures (data period 1 Oct 2024 to 30 Sep 2025): 94,900+ people, presence in 169 countries and territories, and 870 offices.
It also reports US$11bn revenue for member firms (and US$16bn including alliance firms), with growth shown by region and service line (including EMEA and service line splits such as Tax, Advisory, Audit and Assurance, and BSO).
Why this matters locally: scale is not the value by itself. The value is what scale enables: shared methodology, shared quality infrastructure, consistent ethics and independence frameworks, and investment in tools and learning that individual firms would struggle to sustain alone.
The 2026 operating model: three priorities that work as one system
BDO Global summarizes its focus under three priorities:
Quality is positioned as culture, not a checklist
The report is explicit: quality is a key strategic focus, and it is “more than a benchmark”, it is a mindset embedded in culture, driven by improvement, innovation and learning.
It links this to protecting the public interest and strengthening trust in the audit profession.
Practically, the report breaks “culture of quality” into six pillars:
SoQM and ISQM 1: how quality is built, tested, and improved
The report explains that firms dedicate significant resources to maintaining a System of Quality Management (SoQM) that complies with ISQM 1, aiming to ensure:
Local implication: this is the difference between “fixing a file” and “fixing the system.” RCA turns individual findings into lasting organizational learning.
Ethics and independence: trust is engineered
BDO Global positions ethics and independence as central to reinforcing trust, aligned with fundamental principles set by the International Ethics Standards Board for Accountants (IESBA).
It also describes a structured Global Ethics and Independence Management Programme built around five elements:
This is a practical message for the market: independence is not a policy document. It is a decision architecture embedded into acceptance, resourcing, and engagement governance.
Engagement performance: risk-based audits by design
The report sets out how assurance policies and procedures support audits that meet professional standards and quality management standards, and how the network has developed audit methodology, software tools, and standardised documentation to drive consistency.
It describes risk assessment as iterative and dynamic throughout the audit, identifying and assessing risks of material misstatement (error or fraud) and designing responsive audit procedures.
From a BDO Jordan perspective, this reinforces a simple principle: quality is visible in the chain from risk assessment to evidence, documentation, and reporting discipline.
AQIs: measuring what drives quality
The report defines Audit Quality Indicators (AQIs) as quantitative measures about the audit process that, together with qualitative information, provide insights into factors influencing audit quality.
It also provides examples of indicators, including:
The key operational takeaway: quality is easier to sustain when we track the drivers, not only the outputs.
Monitoring and remediation at network level: QMP, QRs, EIPs
The report explains that the Quality Monitoring Programme (QMP) is designed to monitor firms’ adherence to professional standards and BDO standards and requirements, and that global regulations require firms to undergo regular Quality Reviews (QRs) using a risk-based approach, complemented by firms’ Engagement Inspection Programmes (EIPs).
It notes that audit quality review scope includes assessment of EIP design and implementation, compliance with standards, and review of a sample of engagement files and policies.
It also states that results of external inspections or peer reviews are reported annually to the BDO Global Office and analysed for trends, and that reviews have expanded to cover non-assurance services focusing on client acceptance and continuance due to associated high risks.
Local implication: monitoring is treated as a continuous cycle, not periodic “inspection season.”
Resilience under geopolitical volatility
The report recognizes that geopolitical developments such as regulatory divergence, trade disruptions, shifting alliances and regional conflicts can materially impact people, clients and operations.
It states that governance and risk management frameworks are designed to monitor and respond proactively to ensure continuity, compliance and resilience across the network.
In our market, this translates into a real expectation from clients: not only technical competence, but continuity, discipline, and clarity under pressure.
Independence and sustainability: strategic positioning for the future
BDO Global notes its decision to remain independent of external equity investment as part of a global strategic reset, aimed at ensuring a strong and sustainable future for the global organization, its clients, and its people.
It also highlights a growth strategy focused on greater global integration through accelerated consolidation among firms and strengthened go-to-market collaboration.
On sustainability, the report frames sustainability as a shared responsibility with economic and ethical dimensions, and states a commitment to net-zero greenhouse gas emissions by 2050 or sooner, aligned with the Paris Agreement.
It further states that firms are required to submit net-zero targets to the Science-based Targets Initiative (SBTi), and that the 2026 focus shifts toward decarbonization strategies covering company cars, travel, energy consumption, and value chain emissions.
What BDO Jordan takes forward
Reading the report as practitioners, the message is clear:
Prepared by BDO Jordan. Source and credit: BDO Global, Global impact & insights report 2026: Insights and Impact Report 2026 - BDO
At BDO Jordan, we read this report as more than a narrative. We read it as an operating model: how a global network builds trust, standardizes quality, protects independence, invests in people, and stays resilient under changing regulatory and geopolitical conditions.
The global footprint and performance snapshot (FY2025)
The report sets the context with FY2025 network figures (data period 1 Oct 2024 to 30 Sep 2025): 94,900+ people, presence in 169 countries and territories, and 870 offices.
It also reports US$11bn revenue for member firms (and US$16bn including alliance firms), with growth shown by region and service line (including EMEA and service line splits such as Tax, Advisory, Audit and Assurance, and BSO).
Why this matters locally: scale is not the value by itself. The value is what scale enables: shared methodology, shared quality infrastructure, consistent ethics and independence frameworks, and investment in tools and learning that individual firms would struggle to sustain alone.
The 2026 operating model: three priorities that work as one system
BDO Global summarizes its focus under three priorities:
- Building a thriving global team: continued investment in talent, future-ready leaders, learning, inclusion and collaboration.
- Do the right thing: continuous improvement guided by ethical standards, strengthened through the system of quality management plus monitoring and remediation to uphold trust with clients, regulators and communities.
- Focus on tomorrow: futureproofing business and systems to deliver deeper insights, greater transparency, and faster, high-quality engagements.
Quality is positioned as culture, not a checklist
The report is explicit: quality is a key strategic focus, and it is “more than a benchmark”, it is a mindset embedded in culture, driven by improvement, innovation and learning.
It links this to protecting the public interest and strengthening trust in the audit profession.
Practically, the report breaks “culture of quality” into six pillars:
- global methodology
- data-driven monitoring (dashboards, risk triggers, targeted interventions)
- technology investment
- technical excellence
- ethical standards
- monitoring
SoQM and ISQM 1: how quality is built, tested, and improved
The report explains that firms dedicate significant resources to maintaining a System of Quality Management (SoQM) that complies with ISQM 1, aiming to ensure:
- the firm and its staff meet responsibilities in line with professional standards and applicable legal and regulatory requirements, and engagements are conducted accordingly
- engagement reports issued are appropriate and fit for purpose
Local implication: this is the difference between “fixing a file” and “fixing the system.” RCA turns individual findings into lasting organizational learning.
Ethics and independence: trust is engineered
BDO Global positions ethics and independence as central to reinforcing trust, aligned with fundamental principles set by the International Ethics Standards Board for Accountants (IESBA).
It also describes a structured Global Ethics and Independence Management Programme built around five elements:
- Standards and Policies
- Global Technology
- Training and Communication
- BDO Ethics and Independence Community
- Global Monitoring and Reporting
This is a practical message for the market: independence is not a policy document. It is a decision architecture embedded into acceptance, resourcing, and engagement governance.
Engagement performance: risk-based audits by design
The report sets out how assurance policies and procedures support audits that meet professional standards and quality management standards, and how the network has developed audit methodology, software tools, and standardised documentation to drive consistency.
It describes risk assessment as iterative and dynamic throughout the audit, identifying and assessing risks of material misstatement (error or fraud) and designing responsive audit procedures.
From a BDO Jordan perspective, this reinforces a simple principle: quality is visible in the chain from risk assessment to evidence, documentation, and reporting discipline.
AQIs: measuring what drives quality
The report defines Audit Quality Indicators (AQIs) as quantitative measures about the audit process that, together with qualitative information, provide insights into factors influencing audit quality.
It also provides examples of indicators, including:
- Average training hours per engagement partner: 69
- Average training hours per audit staff: 66
The key operational takeaway: quality is easier to sustain when we track the drivers, not only the outputs.
Monitoring and remediation at network level: QMP, QRs, EIPs
The report explains that the Quality Monitoring Programme (QMP) is designed to monitor firms’ adherence to professional standards and BDO standards and requirements, and that global regulations require firms to undergo regular Quality Reviews (QRs) using a risk-based approach, complemented by firms’ Engagement Inspection Programmes (EIPs).
It notes that audit quality review scope includes assessment of EIP design and implementation, compliance with standards, and review of a sample of engagement files and policies.
It also states that results of external inspections or peer reviews are reported annually to the BDO Global Office and analysed for trends, and that reviews have expanded to cover non-assurance services focusing on client acceptance and continuance due to associated high risks.
Local implication: monitoring is treated as a continuous cycle, not periodic “inspection season.”
Resilience under geopolitical volatility
The report recognizes that geopolitical developments such as regulatory divergence, trade disruptions, shifting alliances and regional conflicts can materially impact people, clients and operations.
It states that governance and risk management frameworks are designed to monitor and respond proactively to ensure continuity, compliance and resilience across the network.
In our market, this translates into a real expectation from clients: not only technical competence, but continuity, discipline, and clarity under pressure.
Independence and sustainability: strategic positioning for the future
BDO Global notes its decision to remain independent of external equity investment as part of a global strategic reset, aimed at ensuring a strong and sustainable future for the global organization, its clients, and its people.
It also highlights a growth strategy focused on greater global integration through accelerated consolidation among firms and strengthened go-to-market collaboration.
On sustainability, the report frames sustainability as a shared responsibility with economic and ethical dimensions, and states a commitment to net-zero greenhouse gas emissions by 2050 or sooner, aligned with the Paris Agreement.
It further states that firms are required to submit net-zero targets to the Science-based Targets Initiative (SBTi), and that the 2026 focus shifts toward decarbonization strategies covering company cars, travel, energy consumption, and value chain emissions.
What BDO Jordan takes forward
Reading the report as practitioners, the message is clear:
- Quality is engineered through methodology, monitoring, technology, learning, and ethics.
- Independence is protected through structured programmes and non-negotiable acceptance decisions.
- Continuous improvement is operational through SoQM, RCA, and remediation loops that prevent recurrence.
- Transparency and resilience are outcomes of good governance, communication, and proactive risk frameworks.
- Future readiness is built through investing in people and systems to deliver deeper insights and faster, high-quality engagements.
Prepared by BDO Jordan. Source and credit: BDO Global, Global impact & insights report 2026: Insights and Impact Report 2026 - BDO