Core Viewpoint - BDO UK and BDO Ireland are in the final stages of merger discussions, which could create a firm with nearly £1.1 billion ($1.4 billion) in annual revenue and a workforce of 8,500 employees [1][3]. Group 1: Merger Details - The merger is contingent on partner approval and regulatory clearance [1]. - If successful, the merger will combine operations in Dublin and Limerick with 18 offices in the UK [1]. - The merged entity will remain part of the BDO International network, which operates in 166 countries and employs over 119,000 people [3]. Group 2: Client and Market Needs - There is an increasing demand from clients for guidance on cross-border matters, prompting the integration of services and expertise [2][4]. - The merger aims to enhance collaboration across various functions, including audit, tax, advisory, consulting, risk, and outsourcing [2]. Group 3: Strategic Intent - The merger reflects a commitment to shared culture, quality, and integrity, which are deemed essential for long-term success [4]. - BDO UK and Ireland have a history of collaboration spanning over 40 years, making this merger a logical step for both firms [5].