Legal and contractual audit
Auditing is essential to improving your performance and risk management. It consists of a process of verification and evaluation of the accuracy and compliance of a company with certain required standards (accounts, processes, products, systems). The audit will identify deficiencies, inefficiencies, risks and opportunities for improvement, in order to provide recommendations to correct or improve them.
The accounts must reflect the economic situation of your company. The audit of the financial statements certifies their sincerity and allows the detection of possible errors or inconsistencies. The certification of the annual accounts by our independent auditors will then reinforce your confidence and credibility with your various stakeholders such as shareholders, partners, creditors and financiers for example. The results of the analysis provided by our auditors are important because they also allow these stakeholders, such as management or partners, to take appropriate decisions to improve the financial and operational management of the entity. It will also make it easier for you to understand and manage risks.
Contractual audit
The legal audit, framed by the law, has the particularity of being based on the application of national and international audit standards. The contractual audit is adapted to your more specific needs, for example
Inventory valuation
Risk prevention
Valuation in view of company restructuring operations
Evaluation of liabilities and assets…
The famous due diligences used within the framework of the operations of transmission concern the contractual audit.
As the audited company, you are able to freely determine the terms of our audit mission. We will determine together the scope, the object and the planning of the desired audit mission.
Obligation thresholds: Article 9 of the Loi Pacte Commissaires aux Comptes 2019
As a manager, you may be obliged to appoint an auditor who will have to check the regularity and sincerity of your company’s accounts.
The Loi Pacte commissaire aux comptes 2019 has raised the threshold for the obligation to identify an auditor. It distinguishes 3 criteria:
- The balance sheet total
- The turnover before tax
- The number of employees during the financial year
The thresholds for the obligation to appoint a statutory auditor are now as follows
- Balance sheet total: 4 million euros
- Turnover: 8 million euros excluding tax
- Workforce: 50 employees
This obligation affects all companies that exceed 2 out of 3 thresholds, regardless of their legal form. Nevertheless, you can voluntarily call upon the services of an auditor.
An experienced team at your side
Celiance group has 2 entities specialized in legal audit and contractual audit in Paris and Metz. They are both registered with the Compagnie des Commissaires aux Comptes (CRCC PARIS and CRCC METZ).
Celiance team is made up of auditors and 2 signatory auditors.
Generally speaking, the independent auditor’s role is to verify the sincerity and conformity of your accounting and financial data as well as the internal control procedures implemented in your company. The auditor also assesses the risks arising from these internal control procedures.
The auditor carries out his missions at the request of the company and its shareholders.
Celiance supports you in various audit missions
We ensure transparency, independence, accuracy, compliance and credibility, thus providing assurance of the reliability of your company’s financial statements.
The integrity, impartiality, understanding of risk factors and critical vision of our auditors give you greater security.
Our areas of expertise:
• Legal audit / contractual audit
• Merger
• Contributions in kind
• Corporate transformation and restructuring
• Due diligence