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

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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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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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