Brian McEnery for BP Survey: 'For clients, AI presents opportunity and risk in equal measure'

In this interview with Business Plus magazine, Brian McEnery, Managing Partner at BDO Ireland, reflects on the firm’s recent growth, key market trends, and the evolving business landscape. He also discusses the merger between BDO Ireland and BDO UK, alongside insights on the impact of AI, trade policy shifts, rising operational costs, and how BDO is helping clients navigate change while driving sustainable, long-term growth.

ACTIVITY

Can you outline your activity in the past year, how it has evolved/changed and where the key areas of growth have been?

BDO Ireland continues to build on its position as a leading adviser providing Audit, Tax, Advisory and Consulting services across a broad range of sectors. Our partner-led model, grounded in technical excellence and long-term client relationships, remains central to our approach. 

Over the past year, our activity has evolved in response to a more complex regulatory and economic landscape. Audit and Assurance remains a cornerstone of the firm. In an environment of heightened scrutiny and rising stakeholder expectations, we have continued to invest in audit quality, systems of quality management and senior expertise. The expansion of our Financial Services Audit & Advisory team reflects sustained demand and our commitment to deep sector specialism. 

Beyond audit, we have seen strong growth across Tax, Deal Advisory, Risk & Advisory and Outsourcing services. Clients are navigating governance reform, restructuring, cross-border expansion, sustainability regulation and capital transactions.  

Sustainability continues to be firmly embedded in boardroom discussions. In response, we have strengthened our Sustainability Services capability. Our Irish expertise is complemented by close collaboration with colleagues in the UK and worldwide. 

We have also welcomed new partners and directors across the firm, reinforcing our depth of expertise. As part of the international BDO network, spanning 169 territories, we combine local insight with global reach while retaining the agility of a mid-market adviser. 


DEVELOPMENTS

Are there any important recent developments in your firm that you would like to share (for example, new strategy, new service line, recruitment drive, innovation initiatives etc)?

A significant strategic development has been the exchange of contracts for the merger of BDO UK and BDO Ireland, following a successful partner vote in both firms. Completion is expected in Spring 2026, subject to regulatory approval. 

The enlarged organisation will generate revenues of nearly €1.26bn and employ approximately 8,500 people, including around 550 partners. It consolidates our position as one of Europe’s largest accountancy organisations focused on the entrepreneurial and ambitious mid-market. 

This merger is client-driven and people-focused. As businesses increasingly operate across borders, they require seamless international service, scale and consistent quality. By combining BDO Ireland’s offices in Dublin and Limerick with BDO UK’s 17 offices, we will broaden our offering across Audit, Tax, Deals and Consulting, Risk & Outsourcing services, strengthen sector expertise and enhance investment in technology and compliance. 

This is a major milestone for both firms, with a significant investment planned in client services, digital capabilities and talent development in Ireland. Completion remains subject to regulatory approval, and our priority is a seamless transition for our clients and our people.


TECHNOLOGY 

What would you say are the main factors affecting your profession at present and how is your practice adapting to change? In particular, can you refer to technological change and artificial intelligence (and how this is affecting your own business and that of your clients). 

Our profession is being shaped by regulation, technology and evolving client expectations. 

AI and data analytics are transforming how professional services are delivered. We are investing in digital tools and in developing our people to ensure technology strengthens professional judgement rather than replaces it. 

For clients, AI presents opportunity and risk in equal measure. Boards are focused on governance, data security, ethics and regulatory compliance alongside operational gains. Our role is to help clients adopt technology responsibly, with appropriate controls and oversight. 

At the same time, audit quality and independence remain paramount. BDO is committed to maintaining the highest standards of audit quality and compliance. Independent oversight and review play an important role in strengthening confidence in the profession and supporting continuous improvement across the sector. We welcome the recent findings of IAASA’s latest quality assurance review and are pleased that they recognise the strong standards applied across our audit practice. We remain focused on continually enhancing our processes and delivering high-quality audits for our clients. 

 

CONSOLIDATION 

Can you comment on the consolidation trend in your sector (and share if your practice has been involved in any mergers or acquisitions and why)? 

More firms are seeking scale to respond to rising regulatory demands, invest in technology, and meet clients’ expectations for seamless international service. 

Our merger with BDO UK, subject to regulatory approval, is a strategic response to these dynamics. We have worked closely with BDO UK for decades on cross-border engagements, and the cultural alignment between our firms has been a critical factor. This merger allows us to build scale while remaining true to our partner-led, mid-market ethos. 

Within Ireland we are focused on growing our footprint across the country, with plans to establish a presence in Cork in the coming year, while also continuing to explore opportunities to broaden our reach through collaboration with businesses and professionals who share our ambition for growth.  

 

GEOPOLITICAL LANDSCAPE

What is your reaction and insight into the changing geopolitical climate and what this means for your business and your clients? Do you have any advice for businesses to succeed in the turbulent business climate? Apart from geopolitical events, what are the other burning issues facing your clients in 2026? 

The geopolitical environment is complex, with ongoing trade tensions, supply chain disruption, and shifting regulatory landscapes continuing to affect businesses worldwide. Ireland’s position as a gateway to EU and US markets presents opportunity, but also exposure. 

Our advice to clients is consistent: focus on resilience. Strengthen governance, stress-test supply chains, invest in robust financial reporting and maintain strategic flexibility. Businesses that are clear on their purpose, disciplined in execution and agile in decision-making are best placed to succeed in uncertain times. 

Other pressing issues for 2026 include access to talent, cyber risk, sustainability regulation and access to capital. Clients are seeking advisers who can integrate these considerations rather than treating them in isolation. 

 

OUTLOOK

What is your outlook for your own firm, business in general and the Irish economy for the next 12 months?

While global uncertainty persists, Ireland continues to demonstrate resilience, supported by a strong indigenous mid-market and sustained inward investment. 

For our firm, the year ahead will focus on sustaining quality, deepening sector expertise and preparing for the completion of the merger between BDO Ireland and BDO UK, subject to regulatory approval. Our ambition is to build a firm that reflects the scale and sophistication of the clients we serve, while remaining firmly grounded in our purpose and values. 

Our approach remains consistent: combining technical excellence with a partner-led, people-focused ethos. That balance will continue to define our growth in 2026 and beyond.


Content adapted from Business Plus Survey 2026.