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BDO
BDO AFRICA — CLUSTER #1 DEC 2025
Casablanca:
Leading Hub
North Africa & Francophone

Why BDO Morocco is the natural leader of the North Africa & Francophone West Africa Cluster — validated by the market, competitors and figures.

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BDO Morocco — Audit, Advisory & Accounting
Casablanca Finance City · Casablanca, Morocco
Casablanca, March 2026
Ref.: BDO/MA/CLUSTER1/2026
CONFIDENTIAL EN
To: BDO International Executive Leadership
Subject: BDO Morocco's Leadership of the North Africa & Francophone West Africa Cluster — Governance Proposal and Strategic Vision

Dear Colleagues,

Africa cannot be managed from a single headquarters. It must be led — by actors deeply rooted in its realities, capable of reading its subtle signals, anticipating its transformations, and acting with the agility that markets as diverse as Morocco, Côte d'Ivoire, Senegal, and Cameroon demand.

I. The Case for Homogeneous Regional Clusters

A continent of 1.4 billion people, 54 nations, and 5 major linguistic blocs cannot be served effectively without coherent regional groupings. The cluster model is not merely an administrative layer — it delivers the best of both worlds: the agility and on-the-ground proximity of a local firm, combined with the transversality and pooling power of a global network. Quality standards, training programmes, methodologies, and technology platforms: everything that can be shared should be shared. Everything that must be localised must be localised. This balance defines the winning model for Africa.

II. Cross-Selling & Transnational Missions: The Network Dividend

The North Africa & Francophone West Africa Cluster spans 18 markets and 550 million people. Its strength lies not in each country individually, but in their ability to work in unison. A client operating in both Morocco and Côte d'Ivoire wants a single, trusted point of contact. A pan-African audit mandate requires simultaneous coordination across multiple jurisdictions. Cross-selling — Audit ↔ Advisory ↔ Tax ↔ Transactions — and transnational engagements are only achievable when the cluster operates as one coherent organism, coordinated from Casablanca as its natural hub.

III. A Historic Window: The Exit of PwC & EY

The withdrawal of PwC (9 countries, March 2025) and EY (11 countries, April 2026) from Francophone Sub-Saharan Africa has created a market opportunity estimated at USD 500M – 1 Billion per year. This vacuum leaves strategic clients — multinationals, financial institutions, and regional corporates — without an internationally credible advisor. BDO Morocco, anchored at Casablanca Finance City, a member of the world's 5th largest network, and having hosted the BDO Africa Cluster meeting in December 2025, is uniquely positioned to capture this opportunity — provided we act swiftly, in a coordinated manner, and with the authority of a recognised cluster lead.

We formally request recognition of BDO Morocco as the Lead Hub of the North Africa & Francophone West Africa Cluster, and propose a structured action plan to seize this historic market window.

We remain available to discuss further at your earliest convenience.

General Management · BDO Morocco

BDO Morocco · World's 5th Largest Network · 164 Countries · 111,000+ Professionals www.bdo.ma
REGIONAL ARCHITECTURE

The 3 BDO Africa Clusters

Cluster 2

South Africa
& Southern Africa

Hub: Johannesburg / Cape Town
Countries: 10 territories
Population: ~350 M
Language: English / Zulu
South Africa Zimbabwe Zambia Namibia +6 countries

Cluster 3

East Africa
& Central Africa

Hub: Nairobi / Kigali
Countries: 14 territories
Population: ~450 M
Language: English / Swahili
Kenya Rwanda Ethiopia Tanzania +10 countries

BDO Morocco legitimately leads Cluster 1 — the densest in Francophone opportunities released by the Big 4 withdrawal

STRATEGY

Why Casablanca?

Criterion Description Impact
#1 Financial Centre Africa GFCI — Casablanca Finance City Market reference
Connectivity Direct flights to 18 cluster countries Field responsiveness
Francophonie Shared language with West Africa Smooth coordination
CFC Hub 240 member companies, mature ecosystem Institutional legitimacy
Legitimacy Hosted BDO Africa Cluster — Dec 2025 Network recognition
Window of opportunity PwC & EY withdrawal — $500M–$1B released Growth potential
CASABLANCA FINANCE CITY

CFC Track Record

0
Member companies
0
Africa GFCI rank
0
Countries covered
MARKET

Competitor validation

Morocco: hub validated by key players

Mazars, RSM and Grant Thornton have chosen Morocco as their regional hub. Deloitte has established its global IT hub there.
Deloitte — Global IT Hub — Casablanca
Competitor
Mazars — Regional hub North Africa & Francophone — Casablanca. Mazars Morocco represents Africa on the global board (12 members).
Partner
RSM — Regional hub North Africa & Francophone — Casablanca
Active
Grant Thornton — Regional hub West Africa — Casablanca
Active
KPMG — Francophone Africa Hub from Paris (reference)
Reference
GEOGRAPHY

Cluster Territory

Morocco Algeria Tunisia Côte d'Ivoire Senegal Cameroon Mali Burkina Faso Benin Togo Niger Gabon Congo DRC Mauritania Guinea +3 countries
18 territories · ~550 M inhabitants
ADVANTAGES

BDO Morocco — Our strengths

Strength Detail
5th largest global network 164 countries, 111,000+ professionals
Local team Audit, Advisory, Tax, Transactions
Africa network BDO members in 20+ African countries
CFC member Casablanca Finance City — institutional anchor
Responsiveness Field decisions, short lead times
Cross-selling Audit ↔ Advisory ↔ Tax ↔ Transactions
COMPARISON

Morocco vs Paris shift

Criterion Casablanca (Proposed Hub) Paris (KPMG current hub)
Proximity Field, time zone Geographic distance
Language Native Francophonie Europe priorities first
Positioning CFC #1 Africa Coordination lead times
Decision Decision-making responsiveness
ACTION PLAN

Roadmap

Phase 1

Recognition · Governance · Alignment

ActionDeliverable
Formal recognitionHub Lead validated by BDO International
Cluster governanceSteering committee, cluster charter
Member alignment18-country meeting, shared roadmap

Phase 2

Cross-selling · Missions · Training

ActionDeliverable
Cross-selling deploymentAudit ↔ Advisory ↔ Tax ↔ Transactions
Transnational missionsMulti-country coordination, common standards
Shared trainingTools, methodologies, quality shared

Phase 3

Growth · Targeting · Expansion

ActionDeliverable
Market share growthTargeting clients released by PwC/EY
Advisory expansionStrengthening Advisory, Tax, Transactions
Cluster maturityReference North Africa & Francophone
COLLABORATION

3 Cluster Synergies

Cluster 1

North & West FR

Hub Casablanca · 18 countries

SynergyContribution
MethodologiesFrancophone audit/tax standards
TrainingCFC programmes, BDO certifications
ToolsShared platforms, digital
QualityBDO Africa standards

Cluster 2

South & Southern

Hub Johannesburg · 10 countries

SynergyContribution
MethodologiesIFRS best practices, Anglo-Saxon
TrainingLeadership training, expertise
ToolsAnalytics solutions, digital
QualityPeer review, standards

Cluster 3

East & Central

Hub Nairobi · 14 countries

SynergyContribution
MethodologiesEast/Central Africa standards
TrainingMultilingual EN/Swahili
ToolsCollaborative tools
QualityNetwork quality consistency

Methodology pooling · Training · Tools · Quality standards — inter-cluster collaboration

Casablanca: Leading Hub

BDO Morocco — natural leader of the North Africa & Francophone West Africa Cluster

BDO · 5th Largest Global Network · 164 Countries · 111,000+ Professionals