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

Explore new possibilities and address challenges with strategies designed for gaming and leisure organizations

  • Enhance Cybersecurity Privacy

    Developing comprehensive policies for cybersecurity and data protection to keep information secure, reduce fixed costs and support top-line growth.

  • Accelerate Digital Transformation

    Increasing operational efficiencies, improving customer insights and providing innovative new services with strategic digital initiatives.

  • Identify Compliance Regulations

    Identifying benefits in gaming regulations and sports betting laws and supporting gaming compliance at the federal, state, local and tribal levels.

  • Enhance Financial Health

    Enhancing cash flow, assessing labor cost, increasing liquidity and helping to maximize available tax credits while evaluating additional sources of financing.

  • Enhance Cybersecurity Privacy

    Developing comprehensive policies for cybersecurity and data protection to keep information secure, reduce fixed costs and support top-line growth.

  • Accelerate Digital Transformation

    Increasing operational efficiencies, improving customer insights and providing innovative new services with strategic digital initiatives.

  • Identify Compliance Regulations

    Identifying benefits in gaming regulations and sports betting laws and supporting gaming compliance at the federal, state, local and tribal levels.

  • Enhance Financial Health

    Enhancing cash flow, assessing labor cost, increasing liquidity and helping to maximize available tax credits while evaluating additional sources of financing.

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

House Taxwriters Target Sports Teams for Taxation

July 8, 2026
Article

House Taxwriters Target Sports Teams for Taxation

July 8, 2026

House lawmakers are discussing tax increases that could deny deductions for player salaries, drive down team valuations, and make it harder to finance arenas. Read the alert to learn more.

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Article

IRS Finalizes Rules on Occupations Eligible for OBBBA No Tax on Tips

April 15, 2026
Article

IRS Finalizes Rules on Occupations Eligible for OBBBA No Tax on Tips

April 15, 2026

Find out how the OBBBA tip deduction could affect workers from 2025 through 2028, including who may qualify, key limits, and IRS rules for reporting tip income.

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Case Study

Helping a Major Resort Company Recover After Hurricane Melissa

April 14, 2026
Case Study

Helping a Major Resort Company Recover After Hurricane Melissa

April 14, 2026

After Hurricane Melissa struck Jamaica, a major resort operator turned to BDO for support navigating the insurance claims process. Read how the team helped move recovery forward and support a faster return to normal operations.

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Article

SALT Challenges for a Growing Gaming Industry

March 30, 2026
Article

SALT Challenges for a Growing Gaming Industry

March 30, 2026

This article was originally published in the Journal of State Taxation.

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Article

Chicago Introduces Social Media Tax, Increases Personal Property Lease Transaction Rate

January 29, 2026
Article

Chicago Introduces Social Media Tax, Increases Personal Property Lease Transaction Rate

January 29, 2026

Chicago’s 2026 revenue ordinance introduces the nation’s first social media amusement tax on certain data-collecting platforms and increases the personal property lease transaction tax rate, both effective Jan. 1.

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Article

The Evolution of the Esports Market

August 5, 2025
Article

The Evolution of the Esports Market

August 5, 2025

Esports has evolved into a $4.8 billion global industry, blending gaming, sponsorships, and influencer marketing. Discover key trends, growth opportunities, and the challenges esports businesses face in talent management and financial verification.

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Article

Accounting for Gaming Industry Deals

July 17, 2025
Article

Accounting for Gaming Industry Deals

July 17, 2025

Casino mergers and acquisitions involve complex financial, legal, and regulatory challenges—especially under U.S. GAAP. See how these standards apply to real-world gaming industry deals and what you need to know.

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Article

Section 232 Tariffs on Steel and Aluminum Doubled and Related Developments

June 10, 2025
Article

Section 232 Tariffs on Steel and Aluminum Doubled and Related Developments

June 10, 2025

Explore recent tariff changes: steel and aluminum tariffs doubled, a tariff case paused by a federal judge, and USTR extends exclusions in the China Section 301 investigation. Learn more about these impactful developments.

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Case Study

Driving Value Through an Outsourcing Relationship

December 6, 2024
Case Study

Driving Value Through an Outsourcing Relationship

December 6, 2024

Learn how BDO assisted the client — a global leader in the food service management, gaming, and hospitality industry segments — in managing its indirect tax compliance responsibilities while helping reduce operating costs and identifying creative ways to drive additional value to the organization.

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Article

Transforming Gaming’s Data Security Management

November 8, 2024
Article

Transforming Gaming’s Data Security Management

November 8, 2024

Today’s gaming industry faces unprecedented challenges in safeguarding data privacy and security.

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Case Study

How a Large Multinational Leverages Tax Co-Sourcing to Improve Efficiency and Save Money

October 21, 2024
Case Study

How a Large Multinational Leverages Tax Co-Sourcing to Improve Efficiency and Save Money

October 21, 2024

Learn how an international hospitality company netted significant efficiencies and tax benefits by co-sourcing its tax work with a flexible total tax approach that enables a more strategic tax function.

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Article

Complying with SECURE Act Changes to Long-Term Part-Time Employee Eligibility and IRS Form 5500

March 18, 2024
Article

Complying with SECURE Act Changes to Long-Term Part-Time Employee Eligibility and IRS Form 5500

March 18, 2024

Understanding the new eligibility criteria for long term part time employees and the updating counting method on Form 5500 is essential for operational compliance. Read the insight to see what these changes mean for plan sponsors.

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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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The people you count on.

At BDO, our purpose is to be the people you count on to grow with confidence and achieve what matters most. That commitment starts with our clients and extends to our people, future professionals, and the communities where we live and work. Guided by our values and a culture of collaboration, we bring together deep industry experience, talented team members, and a shared focus on client success to help organizations move forward with confidence.

About Us