Introduction

BDO Audit, BDO Tax and BDO Advisory ("collectively referred to as BDO Panama) are Panamanian legal entities, and are part of the BDO international network of independent member firms.

BDO Panama is a member of BDO International Ltd, a UK company limited by guarantee, and is part of the worldwide network of independent legal entities, each of which provides professional services under the name "BDO".

BDO is an international network of independent public accounting, tax and advisory firms (the "BDO network"), which provide professional services under the BDO name (the "BDO member firms"). BDO International Limited ("BDOI") is a UK company limited by guarantee. It is the governing entity of the BDO network.

Each of BDOI and the member firms is a separate legal entity and has no liability for the acts or omissions of any other entity. Nothing in the provisions or rules of the BDO Network shall constitute or imply an agency or partnership relationship between BDOI and the member firms.

This privacy statement ("Privacy Statement") applies only to the https://www.bdo.com.pa website (or the "Website") that is provided by BDO Panama (also referred to below as "we," "us," "our" or "BDO") and not to the various separate websites as each location where BDO is present redirects you.

Please note that the other country or location-specific websites contained on https://www.bdo.com.pa are provided by the relevant BDO member firms or related entities that operate them and are not the responsibility of BDO. Those websites, as well as other websites that may be linked to this website, are not governed by this Privacy Statement. We encourage visitors to review the privacy statements of each of these other websites before disclosing any personal information.