Gaming and Leisure

Staying aligned in a changing game

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Finding opportunity in dynamic demand

The gaming and leisure industries are continually adapting to evolving visitor demand and rising consumer expectations. 

Real-time insights into trends and technology can help businesses make a clear-eyed assessment of how they affect the bottom line. Understanding the competition — even when it’s disruptive — sharpens an organization’s vision for opportunities that can power robust growth.

BDO is a business advisor that equips clients to anticipate change, respond strategically and boost revenue performance. Through decades of experience guiding customers in the gaming and leisure industries, we deliver strategies to help businesses leverage efficiencies and plan for growth.

Spanning a range of key segments, from gaming companies and casino operators to sports franchises, amusement parks and other types of leisure or entertainment venues, our professionals offer advisory, tax, accounting and digital services that can help clients achieve increased efficiencies, improved business intelligence and enhanced performance for a resilient future.

How BDO Can Help

Who We Serve

With longstanding experience and sector-specific know-how, we deliver tailored strategies for clients spanning the gaming and leisure industries, including these key segments:

Traditional Commercial Gaming

Tribal Gaming

Online Gaming (e.g., iGaming, eSports)

Sports Franchises

Leisure and Entertainment

Gaming & Leisure Insights

Explore our most recent resources and thought leadership.

Article

Gaming Companies: Unlock the Power of ESG Strategy and Investment

October 24, 2023
Article

Gaming Companies: Unlock the Power of ESG Strategy and Investment

October 24, 2023

Gaming companies can realize a range of possible advantages by including ESG considerations in strategic decision-making. Learn how ESG investment can improve casinos’ resilience and profitability.

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Article

Don’t Gamble With Sales Tax-Considerations for Sportsbook and Commercial Online Gaming Providers

July 12, 2023
Article

Don’t Gamble With Sales Tax-Considerations for Sportsbook and Commercial Online Gaming Providers

July 12, 2023

This article can help industry operators identify key issues and considerations when determining what is subject to U.S. sales tax, how the tax will be calculated, and who is required to collect the tax.

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Article

All-in on AI: Why Gaming and Leisure Companies Should Embrace Artificial Intelligence Now

June 21, 2023
Article

All-in on AI: Why Gaming and Leisure Companies Should Embrace Artificial Intelligence Now

June 21, 2023

Businesses of all types and sizes cannot ignore the rapidly growing power of artificial intelligence (AI) and the many benefits of this advanced technology. When it comes to the gaming and leisure industry, AI can deliver improvements and support success in countless ways, chiefly by enhancing customer experience (CX), enabling predictive analytics and improving operational efficiencies.

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Article

Changing the Game: How Recessionary Pressures Impact Consumer Behavior and Corporate Strategy in the Gaming Industry

November 30, 2022
Article

Changing the Game: How Recessionary Pressures Impact Consumer Behavior and Corporate Strategy in the Gaming Industry

November 30, 2022

The gaming industry has bounced back during 2021 and 2022 following pandemic-related declines, but a potential economic downturn will likely impact consumer behavior and have knock-on effects for gaming businesses.

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Article

Playing the Odds: 5 Challenges for Casino Operators

June 20, 2022
Article

Playing the Odds: 5 Challenges for Casino Operators

June 20, 2022

Although the industry was significantly disrupted by the pandemic, commercial casinos are seeing revenues return to pre-pandemic levels.

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Article

Received SVOG Funds? Here’s How to Ensure Single Audit Readiness

June 17, 2022
Article

Received SVOG Funds? Here’s How to Ensure Single Audit Readiness

June 17, 2022

Hard-hit small businesses received more than $16 billion in much-needed COVID-19 relief through the Small Business Administration’s (SBA) Shuttered Venue Operators Grant (SVOG) program. 

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Article

Reimagining Business Resilience for the Agile Age

March 22, 2022
Article

Reimagining Business Resilience for the Agile Age

March 22, 2022

Most approaches to risk management attempt to reduce uncertainty—anticipating the unknown and managing surprise through scenario planning, often focusing on hypothetical extremes. What can’t be defined or managed is shifted to a third-party insurer.

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Article

The Path Ahead for Real Estate-Driven Industries: Hospitality & Leisure

July 28, 2021
Article

The Path Ahead for Real Estate-Driven Industries: Hospitality & Leisure

July 28, 2021

We leveraged our proprietary Forecast Engine tool to analyze these changes and synthesize future expectations in the Hospitality & Leisure sector.

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Article

Omnichannel Investments Make a Winning Hand for Gaming’s Pandemic Recovery

June 2, 2021
Article

Omnichannel Investments Make a Winning Hand for Gaming’s Pandemic Recovery

June 2, 2021

Online and mobile gaming disrupted the casino industry long before COVID-19, but as casinos closed during the pandemic, online gaming soon became the only way for customers to enjoy their favorite games.

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Article

Early Priorities for The Biden Administration: Areas to Watch

May 19, 2021
Article

Early Priorities for The Biden Administration: Areas to Watch

May 19, 2021

While there are dozens of policies that will unfold over the next four years, there are several key areas for leaders to watch in the short term and consider for future opportunities and challenges that arise.

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Article

2021 Middle Market Digital Transformation Survey

May 18, 2021
Article

2021 Middle Market Digital Transformation Survey

May 18, 2021

Our recent survey of 500 C-suite executives provides insight into their digital transformation plans, maturity, threats and opportunities.

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Article

Transfer Pricing Considerations for REITS Recovering From COVID-19

May 6, 2021
Article

Transfer Pricing Considerations for REITS Recovering From COVID-19

May 6, 2021

In response to the economic fallout from the COVID-19 pandemic, businesses quickly pivoted their focus to short-term strategies to generate immediate cash flow.

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Article

FASB Simplifies How Private Company Franchisors Identify Certain Performance Obligations

February 8, 2021
Article

FASB Simplifies How Private Company Franchisors Identify Certain Performance Obligations

February 8, 2021

The FASB issued ASU 2021-02 (“ASU”) to provide franchisors that are not public business entities with a practical expedient to account for certain pre-opening services as distinct from the franchise license when identifying performance obligations under Topic 606.

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Article

5 Trends Driving The Gaming and Hospitality Industry For 2021

January 26, 2021
Article

5 Trends Driving The Gaming and Hospitality Industry For 2021

January 26, 2021

The constant thrum of activity that defines a visit to gambling hubs large and small gave way to ghost towns when the pandemic hit. Though casinos reopened, foot traffic remained light and casino floors relatively quiet. Now with another countrywide surge in coronavirus cases and renewed restrictions on travel and gaming operations, in-person patronage continues to be subdued.

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Article

Online Gaming: Casino Hotels’ COVID-19 Lifeline

December 8, 2020
Article

Online Gaming: Casino Hotels’ COVID-19 Lifeline

December 8, 2020

As the industry navigates the current challenges presented by another wave of COVID-19 cases and the resulting uncertainty of an economic recovery, it will be important for the hospitality and gaming industry to adopt new practices that will benefit both the industry and the customer.

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Article

Executive Summary of Federal Relief Available to Businesses of All Sizes

May 27, 2020
Article

Executive Summary of Federal Relief Available to Businesses of All Sizes

May 27, 2020

The federal government has passed several stimulus packages to mitigate the deep impact of the coronavirus on U.S. businesses and the economy.

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Meet Our Gaming & Leisure Industry Leader

Together, we thrive.

Everything we do is rooted in our core purpose to help people thrive every day. It’s not only the right business thing to do; it’s the right human thing to do. This starts by putting our people at the center of our work and extends to how we treat and value our people, our clients and our communities. With a dedication to quality and a purpose-driven culture, BDO offers a powerful choice both for clients and those seeking rewarding professional careers.

About Us