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Audit & statutory auditor

As the auditor of numerous subsidiaries of international companies in France and present in almost all sectors of the economy, we are one of the leaders in auditing and statutory auditing for small and medium-sized French companies (SMEs), subsidiaries of German groups.


Statutory Auditing

The purpose of the legal audit, certification or statutory audit is to assess the regularity and sincerity of a company’s accounts. Our Statutory Auditors help your company to prevent its risks, so that it can give a more accurate view of itself in the long term. His mission makes him one of the guarantors of your good governance. 

Attesting the fairness of a company’s financial statements requires an understanding of its business as a whole (sector, issues, regulations, etc.), in order to be able to diagnose operational processes and identify risks. This approach requires the auditor to have the analytical skills, critical thinking and proven methodology that are essential for certification work. Certifying the accounts requires, in addition to the experience of financial auditors, the combined expertise of legal experts, tax specialists and transaction specialists, each of whom contributes to the delivery of this “fair” opinion. 

Essential for the consolidation of the French financial statements in the accounts of the parent company, we are able to take into consideration the accounting principles adopted by the group to which the French company belongs. For this, a good knowledge of international standards is essential. 

We must also respect fundamental ethical rules: independence, objectivity, integrity and confidentiality. Independence is manifested by a state of mind that is expressed in integrity, objectivity and competence. As an essential corollary of independence, the quality of our work is at the center of our concerns. 

At the end of these missions and whatever the size or the activity of the company concerned, we issue a summary report in French, English or German according to your preference. 

This detailed report includes, in addition to our remarks on the weaknesses detected during the audit work, recommendations for improving the circuits and methods, as well as suggestions for generating advantages in terms of competitiveness for the companies. 


Contractual Audits

An audit is an independent and competent examination of a company’s accounts in order to express a reasoned opinion on its financial statements. 

Regardless of their size, companies today operate in an increasingly complex and constantly changing economic environment, to which they must adapt. Their managers, in search of sustainable and balanced growth, wish to control the risks they face. 

Sometimes, French subsidiaries of international groups do not exceed the thresholds that require them to have their accounts certified by a statutory auditor. Nevertheless, the integration of these financial statements into the parent company’s consolidated financial statements requires validation by independent experts. 

In response, we have developed and tested an original approach that allows us to understand all the risks, taking into account the specificities of your company, its business sector, its profile and its stage of development. 

In addition, we can, at your request, carry out the transformation of financial statements into other accounting standards in compliance with international standards. 


International standards

Our professionals often have several qualifications: Commissaire aux Comptes, Expert Comptable, Wirtschaftsprüfer. They can therefore audit the accounts of international companies in compliance with French standards of course, and international standards (IFRS / IAS, US-GAAP, HGB, …) of the country of the parent company, Germany, United Kingdom, United States, … notably. 

We can identify and quantify differences between French and American accounting practices and assist our clients in the implementation of American accounting principles and SEC rules. 

We also transform, at the request of our clients, the French financial statements for companies integrated in the accounts of international companies, in application of US-GAAP or IFRS / IAS. We accompany these companies throughout their transition process to these international accounting standards. Finally, we audit for some of our clients, their consolidated accounts at the global level. 

Finally, our long experience based on an in-depth knowledge of the differences in conception and regulation between Germany and France, allows us to handle the transformation of French financial statements into German financial statements (HB I and HB II). 

Other certifications

We are also involved in special audits.

These audits cover the following categories of transactions in particular:

  • We are also involved in special audits. 
  •  These audits cover the following categories of transactions in particular: 
  • Capital transactions 
  • Other issuance transactions 
  • Transactions on securities 
  • Transactions relating to transformation 
  • Operations relating to dividends 
  • We also issue reports within the framework of missions : 
  • Partial contributions of assets, 
  • Transformation auditor 
  • Merger auditor 


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