In the Philippines, BDO Unibank is described as having been founded in 1967 as Acme Savings Bank and later renamed Banco de Oro.
It is commonly described as evolving into a full‑service universal bank known as BDO Unibank and recognized as one of the largest banks in the Philippines.

BDO Unibank is distinct from BDO (Binder Dijker Otte), the global accounting network, even though the “BDO” name appears in both contexts.
Is BDO Part of the Big Four?
A quick, fact-focused explanation of how BDO is positioned relative to the Big Four accounting networks and why many sources describe BDO as a leading global network.
BDO is widely referenced as a major global accounting network and is often compared with larger networks commonly called the “Big Four”.
Many readers search this question alongside “BDO history” to understand where BDO fits among international audit networks.
BDO History FAQ
- BDO History FAQ
- Answers to common questions about BDO history, including where BDO came from, what the initials mean, major milestones, and how BDO differs from BDO Unibank.
- Where did BDO come from? BDO is commonly traced back to 1963, when accounting firms from the UK, Germany, the Netherlands, the United States, and Canada formed an international network.
- What is the full name of BDO? BDO stands for Binder, Dijker, and Otte.
- Is BDO a Filipino brand? BDO Unibank is a Philippine bank with its own history, while BDO (Binder Dijker Otte) is a global accounting network.
What happened in 1973? The network adopted the name BDO, derived from the initials of the founding European firms.
From 2007 to 2010, BDO member firms aligned under a single BDO brand. See how the restructuring supported consistent recognition worldwide.