Appendix D – Skills for the future
Our people bring purpose and value to everything we do. Which is why, we invest meaningfully in their development to help them grow as professionals and individuals. The tables below outline the average hours of training per person by role, gender, and full-time equivalent (FTE).
| Categories | Average training hours per person 2025 | Average training hours per person 2024 |
|---|---|---|
| Partner | 37 | 37 |
| Director | 29 | 27 |
| Senior manager | 35 | 38 |
| Manager | 37 | 36 |
| Senior consultant | 35 | 36 |
| Consultant (Jr, Spec, Intermediate) | 40 | 34 |
| Administrative | 45 | 44 |
| Co-op/Intern | 64 | 58 |
| Total | 38 | 37 |
| Categories | Average training hours per person 2025 | Average training hours per person 2024 |
|---|---|---|
| Female | 36 | 35 |
| Male | 41 | 39 |
| Non-Binary | 29 | n/a |
| Not declared | 29 | 23 |
| Total | 38 | 37 |
- Training hours are defined as verifiable training based on program durations offered by or through BDO, for example, our Workday completion status reports, Percipio learner activity reports, learning pilot programs, development programs, and coaching programs.
- Average headcount is used to calculate learning and development metrics per person. Average headcount for the year is defined as the average total number of partners and employees, including both active employees and departures. This figure does not include any contingent workers.
| Categories | Average training hours per FTE 2025 | Average training hours per FTE 2024 |
|---|---|---|
| Total training spend | $18,110,964 | $16,962,534 |
| Total FTE | 5,270 | 5,844 |
| Average training spend per FTE | $3,437 | $2,903 |
- It should be noted that BDO is compliant with the professional development requirements of CPA Canada.
- The data presented here does not include external training such as self-study, authoring, facilitated technical training, etc.