Client-centric Messaging Platform

INTRO

EXECUTIVE SUMMARY

At BDO, we recognize the significance of modernizing our go-to-market messaging in support of two core objectives:

1. To ensure that our messaging becomes more client-centric by leveraging the language of our clients rather thanour own internal terminology.

2. To ensure that our positioning becomes more inclusive of the larger BDO portfolio, bringing multiple service linestogether as required to address a specific client challenge.

To that end, and as the primary engine of growth within BDO Canada going forward, we have aligned our portfolio offerings to a number of consistent client challenges present in the marketplace. These challenges represent our clients’ journey through the entire business life cycle:

Grow & Acquire

GROWAutomate & Transform

EVOLVEAssess & Optimize

PERFORMReporting & Compliance

COMPLYProtect & Investigate

SECURETransition &

Sell

EXITPrepare & Respond

ADAPT

EXECUTIVE SUMMARY

We understand that any number of key hot-button industry trends or topics are also critical to the conversation withthe client, and to the development of our marketing material through thought leadership. To that end, complementingeach of the client challenges are related insights; a fluid list of dynamic trends that will evolve as new topics emerge.

Finally, this messaging represents a relatively significant shift in philosophy and approach in terms of positioning BDOwith our clients. That being said, it is not necessary to become an expert in any one of the client challenges in orderto extend the value proposition to prospects or existing clients. The guide below should allow you to have introductorydiscussions with clients and then be able to introduce a senior member of the industry team to build upon that originalconversation.

Future workforce

Internet of things

Artificial intelligence

Social learning

Digital transformation Blockchain

Mental wellness Cyber resilience

Augmented reality

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target industries

client challenges

contemporary trends

functionalexpertise

Agriculture | Cannabis | Financial Services | Indigenous | Manufacturing | Natural Resources | Not-for-Profit | Private Equity

Professional Services | Public Sector | Real Estate & Construction | Retail | Technology & Life Sciences CLIENTVIEW

BDOVIEW

Grow &Acquire

Grow

Automate &Transform

Evolve

Prepare & Respond

Adapt

Report & Comply

Comply

Assess &Optimize

Perform

Protect & Investigate

Secure

Transition &Sell

Exit

FUTURE WORKFORCE US TAX REFORM (Trump Factor)

INTERNET OF THINGSARTIFICIAL

INTELLIGENCEBLOCKCHAIN

PE vs. IPO

INCOME SPLITTING (TOSI)

IFRS 9/15/16/17RoMRS

CYBERRESILIENCE

DIGITAL TRANSFORMATION

REMOTE WORKPLACE …

A&A

• Audit / Reviews• Accounting Advisory• Compilation• Bookkeeping

• Management Cons.• Technology Cons.• Risk Advisory Services

CONSULTING

• Transaction Advisory• Valuations & Models• Due Diligence• Forensic Accounting

FAS

• Viability Reviews• Debt Restructuring• Cash-crisis

Management• Bankruptcy Services

FRS

• Business Tax• Personal Tax• Transaction Tax• Trust, Estate and

Succession Planning• Government Incentives

TAX

• Legal • Wealth• Outsourcing

GAME CHANGING SERVICES

BDO: PULLING IT ALL TOGETHER

Grow & AcquireGROW

Automate & TransformEVOLVE

Assess & OptimizePERFORM

Protect & InvestigateSECURE

Transition & SellEXIT

RELEVANT INDUSTRIES RELATED INSIGHTS PROFESSIONAL SERVICESCLIENT CHALLENGES

Future workforce

Internet of things

Artificial intelligence

Omnichannel marketing

Social learning

Digital transformation

Blockchain

Mental wellness

Cyber resilience

Augmented reality

...

Real Estate & Construction

Technology & Life Sciences

Cannabis

FinancialServices

Indigenous Organizations

Manufacturing

NaturalResources

Not-for-Profit

PublicSector

GeneralIndustry

Retail & Consumer Business

A&A

CONSULTING

FRS

FAS

TAX

Audit / ReviewsAccounting AdvisoryCompilationBookkeeping

Technology ConsultingManagement ConsultingRisk Advisory Services

Viability ReviewsDebt RestructuringCash-crisis ManagementBankruptcy Services

Transaction AdvisoryValuations & ModelsDue DiligenceForensic Accounting

Business TaxPersonal TaxTransaction TaxTrust, Estate and Succession PlanningGovernment Incentives

BDO view

Client view

BDO: PULLING IT ALL TOGETHER

Report & ComplyCOMPLY

Prepare & RespondADAPT

GAME CHANGING SERVICES

Legal WealthOutsourcing

Grow & Acquire

GROW

BDO can help our clients develop and deploy strategies toGROW their business, regardless of the growth model (orcombination of models) that best suits the needs of thebusiness.

Gain market penetration with existing products and services

Add revenue streams through new products and services

Expand returns by extending into new markets or geographies

Increase market share through the pursuit of mergers and acquisitions

Realize targeted synergies and ROI via structured integration

Extend value propositions by formalizing strategic partnerships & alliance

Grow organically Grow inorganically

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INTRODUCTION

Automate & Transform

EVOLVE

BDO can help our clients EVOLVE their organization byleveraging contemporary technologies to extract value andcreate competitive advantage from the key connectionsbetween people, process and technology.

Enhanced focus with technology roadmaps

Improved efficiency through intelligent products

Better decision making via modern analytics

Superior ROI through aligned processes

Greater insights via integrated reporting

Reduce risks with enhanced governance

Evolvedigital frameworks

Evolvedigital processes

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Effective preparation with readiness assessments

Optimal engagement through employee alignment

Sustainable outcomes with program management

Evolvedigital adoption

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INTRODUCTION

Prepare & Respond

ADAPT

BDO Advisory can help our clients ADAPT their business in response to significant shifts in the marketplace, including fundamental changes in the economy, increased regulation, public health crises, changing buyer behaviour, etc.

Adapt by revising the company’s strategic direction

Recover by implementing rationalization strategies

Reset by building & deploying new business models

Adapt strategies & tactics

Adapt people& processes

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Coordinate by realigning your org structure

Evolve by rationalizing/ retraining the workforce

Modernize by reengineering business processes

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Save by rationalizing redundant systems and apps

Maximize value by leveraging existing data assets

Greater efficiencies by deploying modern technologies

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Adapt system& technologies

INTRODUCTION

Report & Comply

COMPLY

BDO can help our clients COMPLY with the ever-increasing complexity of the accounting, tax and regulatory requirements they are confronted with on an on-going basis.

Develop financial reporting strategies unique to your industry

Mitigate risk through strategic deployment of reporting standards

Align reporting with the long-term goals of your business

Comply with financial reporting standards

Comply with Canadian & International tax laws

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Conform to critical tax regulations & obligations

Reduce the overall tax burden on your company

Develop international tax strategies where applicable

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Proactively identify & plan for relevant regulations

Develop internal controls in order to sustain compliance

Create a corporate governance model to satisfy all stakeholders

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Comply with legislation& regulatory requirements

INTRODUCTION

Assess & Optimize

PERFORM

BDO can help our clients ensure that their business canPERFORM at an optimal level by maximizing the efficiencyand effectiveness of existing systems, processes and humancapital.

Identify priorities through legacy systems assessments

Superior decisions by effectively leveraging data assets

Sustainable success via performance tracking systems

Modernize ops through process reengineering

Reduce risk with enhanced governance models

Better engagement w/ communication strategies

Perform withefficient systems

Perform withoptimal processes

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Improved performance via development programs

Greater adoption via change management principles

Achieve synergies through culture alignment

Perform withelevated talent

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INTRODUCTION

Protect & Investigate

SECURE

BDO can help our clients SECURE their most important assetsthrough critical preventative and/or corrective measures.

Prevent losses by implementing best practices in risk and governance

Identify and solve costly accounting, tax and/or compliance irregularities

Recover financial losses by pinpointing sources of fraud and corruption

Identify data vulnerabilities through system-wide health checks

Protect your corporate information by implementing cybersecurity strategies

Guarantee access to your data by leveraging managed services programs

Secure financial assets Secure data & information assets

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INTRODUCTION

Transition & Sell

EXIT

BDO can help business owners prepare for a seamless EXITthrough succession planning, valuation optimization and/ortransaction advisory.

Prepare in advance by proactively developing succession plans

Ensure long-term success by implementing leadership development programs

Enhance your wealth by leveraging estate, tax and investment strategies

Maximize your return by implementing a valuation optimization strategy

Reduce your stress and risk by leveraging transaction advisory services

Minimize the financial impact of the transaction through strategic tax planning

Exit by transitioning your role Exit by selling your business

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INTRODUCTION