  Until recently, theoretical and experimental studies of photoelectron angular
distributions (PADs) including non-dipole effects in atomic photo\-ionization
have been performed mainly for the conventional plane-wave radiation. One can
expect, however, that the non-dipole contributions to the angular- and
polarization-resolved photo\-ionization properties are enhanced if an atomic
target is exposed to twisted light. The purpose of the present study is to
develop a theory for PADs to the case of twisted light, especially for
many-electron atoms. The theoretical analysis is performed for the
experimentally relevant case of macroscopic atomic targets, i.e., when the
cross-sectional area of the target is larger than the characteristic
transversal size of the twisted beam. For such a scenario, we derive
expressions for the angular distribution of the emitted photoelectrons under
the influence of twisted Bessel beams. As an illustrative example, we consider
helium photo\-ionization in the region of the lowest dipole $2s2p\,[{^1P}_1]$
and quadrupole $2p^2\,[{^1D}_2]$ autoionization resonances. A noticeable
variation of the PAD caused by changing the parameters of the twisted light is
predicted.
