What the Buddha Taught, p80-81If one desires to become a Buddhist, there is no initiation ceremony (or baptism) which one has to undergo. … If one understands the Buddha’s teaching, and if one is convinced that his teaching is the right Path and if one tries to follow it, then one is a Buddhist. But according to the unbroken age-old tradition in Buddhist countries, one is considered a Buddhist if one takes the Buddha, the Dhamma (the Teaching) and the Sangha (the Order of Monks)—generally called ‘the Triple-Gem’—as one’s refuges, and undertakes to observe the Five Precepts (Pañca-sila)—the minimum moral obligations of a lay Buddhist—(1) not to destroy life, (2) not to steal, (3) not to commit adultery, (4) not to tell lies, (5) not to take intoxicating drinks—reciting the formulas given in the ancient texts. On religious occasions Buddhists in congregation usually recite these formulas, following the lead of a Buddhist monk.
There are no external rites or ceremonies which a Buddhist has to perform. Buddhism is a way of life, and what is essential is following the Noble Eightfold Path.