Our appointment is mandatory* when you bring tangible or intangible assets to your company during the formation of the share capital or later during capital increases.
We will issue a report on the value of the assets brought and give an opinion on the value of the contributions
* except in SARL if each contribution in kind does not exceed EUR 30000 and if the contributions in kind are lower than the contributions in cash
Our appointment is sometimes mandatory when you decide to change legal form (and in case you do not already have an auditor): => SAS, SARL or SAS => SA…
We will issue a report on the equity value
we provide with an assurance on the audited annual accounts by giving an opinion on these certified accounts
* note that a legal audit is named as well statutory audit
The requirement for an auditor to proceed with a statutory audit in your business begins if two (out of three) of the following thresholds are exceeded:
Company taken individually
– EUR 4 million total Assets
– EUR 8 million sales
– 50 employees
Significant subsidiary * (company within a group)
– The total of the amounts on the balance sheet/PL/headcount of the various Group companies exceeds the thresholds specified above (4/8/50)
– For this French subsidiary alone:
How much does
a statutory audit cost ?
Concerning the tasks of certifying the corporate accounts of commercial companies (statutory audit), there is an hourly scale (article R. 823-12 of the commercial code). The hourly rate applied by the auditor in this scale of hours will be free.
Fees charged on other missions (contributions, transformation) are free.