Audit

We provide annual accounts audits, limited reviews of financial information, agreed-upon procedures, economic and accounting expert reports, and sustainability information assurance. Each engagement is carried out according to our clients’ specific needs and objectives, applying criteria of independence, professional rigour and compliance with the relevant regulations and technical standards.

As a general rule, a company must have its annual accounts audited when, for two consecutive financial years, it exceeds at least two of the following thresholds:
– Total assets: €2,850,000.
– Net annual turnover: €5,700,000.
– Average number of employees: 50 employees.
There are also other cases of mandatory audit, such as certain entities that receive public subsidies, contract with public authorities or are subject to specific obligations because of their activity.
An audit can also be carried out voluntarily. Its purpose is to issue an independent opinion on whether the annual accounts give a true and fair view of the company’s net assets, financial position and results. In addition to meeting legal obligations, an audit strengthens the transparency and credibility of financial information and builds the confidence of partners, investors, financial institutions and other interested third parties.

A limited review makes it possible to assess certain financial information using procedures of a narrower scope than those of a statutory audit. Whereas an audit provides reasonable assurance, a limited review offers a lower level of assurance, based mainly on analytical procedures and enquiries. This service is particularly useful for reviewing interim financial statements, corporate transactions, investment processes and other situations where an independent assessment of financial information is needed without a full audit.

Agreed-upon procedures involve carrying out specific checks on economic, financial or accounting information, the scope of which is agreed in advance with the client and, where applicable, with other recipients of the report. The professional presents the procedures performed and the factual findings obtained, without issuing an audit opinion or providing assurance on the information as a whole. They are particularly useful for verifying accounting items, justifying grants, checking compliance with certain contractual conditions or analysing specific aspects of business transactions.

An economic or accounting expert report makes it possible to analyse financial, accounting or business matters that require specialised technical knowledge. These reports can be used as evidence in court proceedings and arbitrations, as well as in resolving disputes between companies or partners. Their most common uses include quantifying damages, economic claims, analysing corporate transactions, business valuation and determining economic results. Their aim is to provide well-founded, objective and understandable technical conclusions that help clarify the facts under analysis.

Sustainability information verification consists of independently assessing the information that companies publish on environmental, social and governance (ESG) matters. Its purpose is to strengthen the reliability and transparency of this information and to check that it complies with the applicable regulatory requirements and reporting standards, including, where relevant, the European Sustainability Reporting Standards (ESRS). This service helps improve the confidence of investors, clients and other stakeholders in the non-financial information disclosed by companies.

Audit and verification services bring greater credibility, transparency and confidence to companies’ financial and non-financial information. Depending on the nature and scope of the engagement, they make it possible to identify risks, detect potential issues, assess specific aspects of management and provide useful information for decision-making. They are also an important tool in relations with partners, investors, financial institutions and other stakeholders, especially in financing, investment and corporate transactions.

Choosing the most suitable service depends on the company’s needs, the objectives of the work, the recipients of the report and the level of assurance sought. We first analyse the characteristics of each engagement to define the appropriate service, its scope, the procedures required and the expected results. Based on this assessment, we prepare a tailored proposal of services and fees, taking into account the size and complexity of the company, the volume of information to be examined and the resources needed to carry out the work with the professional rigour required.