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BDO in Norway

All across Norway, thousands of businesses and organisations work hard to create value. And all across Norway, BDO is there to help them. We are an international advisory and audit firm with deep roots in Norwegian society and the business community. We know the challenges, see the opportunities and make strong commitments to help our clients reach their goals.

We have more than 1700 employees in Norway and more than 74 offices across the entire country.

BDO IN NORWAY

BDO is organised as a limited company and is an audit firm authorised pursuant to the Norwegian Auditors Act. BDO is also an accounting firm authorised under the Norwegian Authorisation of Accountants Act. BDO in Norway consists of the companies BDO AS (org. no. 993 606 650) and BDO Advokater AS (org. no. 996 798 577).

BDO AS is the principal in the limited partnership ”BDO Indre selskap”, in which all the shareholders in BDO AS participate as individual, silent partners. The company model is based on practical reasons. BDO AS cannot conduct any business other than what is conducted for the limited partnership ”BDO indre selskap”.

BDO AS is the only member of the company meeting, but all the participants are entitled to be present. Prior to each company meeting, a partner meeting is held which takes a position with binding effect for the principal on the matters to be dealt with by the company meeting.

BDO’s operations in Norway are owned in their entirety by equity partners. As at 31 December 2020, there were 145 owners of BDO AS, of which 110 were audit partners, 13 were legal partners and 8 were accounting partners, in addition to 3 partners who work on national management. All partners in BDO AS have an equal ownership share. All active partners are listed in the last part of this report.

All partners are individual, silent partners in the limited partnership ”BDO indre selskap”, with the addition of 16 partners without project responsibilities (ambassadors); Olav Mjånes, Trond-Morten Lindberg, Tore Samuelsen, Thor A. Johansson, Roar Winge, Tor Eriksen, Erik Ramsberg, Ove

Our clients are everything from large, worldwide companies to small and medium enterprises. We have clients from most industries in both the private and public sectors. When necessary, we collaborate with large parts of the BDO network on both international and Norwegian clients.

Our values reflect our internal company culture. We will work closely with each other, and we will be right behind our clients with the right expertise. Transparency will contribute to improvement. Our clients will view us as open and attentive. We will have a high level of integrity as auditors and advisers – extending beyond what our profession requires. This means that we must have the courage to challenge our clients, the market and ourselves.

Magne Dufseth, Bente Sletten, Ove G. Bøhn, Ole Herman Nordby, Håkon Andersen-Gott, Vidar Øyslebø, Steinar Skjetne, Tor Hustad and Svein H. Wiik.

BDO increased its activity in 2020 by taking over the business activities of: • NK Business Services AS (org. no. 991 800 670) • Nordmøre Revisjon AS (org. no. 961 225 930)

Cooperating companies and units in Norway

BDO has at 31/12/2020 the following wholly-owned subsidiaries: • Evolver by BDO AS (org. no. 923 134 875) • Noraudit AS (org. no. 968 008 358) • Inter Revisjon Norge AS (org. no. 915 915 167) BDO also has a cooperating agreement with: • BDO Advokater AS (org. no. 996 798 577)

Company sports teams affiliated with BDO: • BDO BIL Innlandet (org. no. 911 668 653) • BDO Romerike BIL (org. no. 911 985 489)

These are employees of BDO’s local associations and sports teams.

BDO AS also has ownership shares in the following companies: • Ørje Næringspark AS (org. no. 989 686 984) • Økonomiklyngen AS (org. no. 917 592 950) • Godt Sagt AS (org. no. 987 917 091)

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