Capital contributions and merger audit


The law entrusts statutory auditors with special tasks, for example, during certain transactions involving share capital or the disposal of certain Securities.

Finally, registered statutory auditors may be entrusted with assignments as auditors of capital contributions, mergers or transformations (transformation into a société anonyme [limited company] of a company of another form, for example). In this case, there is no statutory auditor of the entity concerned (except in certain transformation operations).

Every year, therefore, we perform numerous capital contribution, merger or demerger operations in the companies. Our contacts, who are group senior managers, lawyers and investment banks, recognise our ability to manage important assignments with professionalism and diligence.

Capital contributions audit

A capital contributions auditor provides assurance about the value of a contribution in kind by an investor. Their report issued at the end of the assignment allows other investors and the partners to be assured that the value of the contributions has not been overvalued.

Transformation audit

A transformation auditor assesses the value of the property constituting the company’s corporate assets and any particular advantages. At the conclusion of the operation, their report confirms that the equity is at least equal to the corporate capital.

Merge audit

A merger/demerger auditor provides assurance about the fairness of the exchange ratio and the values of the securities of the companies participating in the operation.