At the heart of our activity as statutory auditors, our mission is to certify the accounts drawn up by your company, its financial situation and its assets, in order to ensure their regularity and sincerity. Recognized as being in the public interest, this mission contributes to reinforcing your company's trustworthiness in the eyes of your stakeholders. It is prescribed by law for a certain number of entities, depending on their legal form or whether they exceed certain thresholds, but many entities use it on a voluntary basis! Compulsory or not, it's a high value-added mission.
As a contribution auditor, our intervention is required in the event of a contribution in kind by a partner at the time of the creation of your company, an increase in its capital or a merger/demerger. Our mission will be to assess the value of the assets contributed to the company, in order to preserve the equality of the partners and financial transparency vis-à-vis third parties.
Our involvement is required whenever the issue of preference shares is envisaged at the time of the creation of your company or during its existence. Our role will be to secure the transaction by assessing, under our responsibility, the special advantages attached to the preference shares and the value of the assets making up the company's assets. Indeed, granting a particular advantage, pecuniary or otherwise, implies that only one partner or a specific category of partner will benefit from it. We are therefore responsible for ensuring that the transaction is lawful, and that it does not undermine the equality of all associates.
In the context of a merger/demerger of companies, our legal mission is to verify the relevance of the values attributed to company shares and to assess the fairness of their exchange ratio. Under no circumstances do we express an opinion on the method used to value the shares, or on the valuation of the merged companies. Our role is to guarantee the legal certainty and legality of the operation, always with the aim of preserving equality between the shareholders of the merging companies.
If you decide to transform your company's legal form into a joint-stock company, our mission as transformation auditor will be to ascertain the true value of the company's assets.