Audit

The mid-market signature

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Audit, under its legal (“commissariat aux comptes”) or contractual form, represents today our main activity.

 

The GROUPE CONSEIL UNION teams stand by your side to provide:

 

• A quality independent opinion on your financial information, a guarantee of transparency, security and trustworthiness for the Company partners (management, shareholders, third parties),

 

• An audit assignment generating value for your Company and its shareholders, compliant with the ethical and deontology rules of our profession in our domains of competence (accounting, internal control, taxation, social taxation, business legislation, finance, management control, etc.).

 

Being your Auditor is a long-term commitment, primarily concerned with your interests.

 

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Services

 

LEGAL AUDITS / STATUTORY AUDITING

 

• Audit of annual accounts,

• Limited reviews of interim accounts,

• Reviews of pro-forma accounts,

• Assignments imposed by the legislation…

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• Whatever may be your activity, our teams of auditors are committed to adapt their approach to the specificities of your environment, activities and concerns.

• The implication and proactive attitude of the audit teams guarantee that we are driven by our quest for the appropriate solutions.

 

 

CONTRACTUAL AUDITS

 

The contractual audit assignments consist in issuing an opinion on the financial information of an entity with a viewpoint that is not the certification of accounts or agreed upon procedures. These assignments include, in particular:

 

• The audits or “due diligence” in connection with the acquisition or sale of businesses,

• The independent or fairness opinions on any specific investment or operation,

• The conversion of your financial statements to the IFRS or US GAAP standards,

• The review of internal control,

• The assistance to pre-stock exchange listing,

• The drawing up of accounting principles and procedures manuals.

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RÉFÉRENCES & LINKS

 

More than 200 statutory auditing mandates (including about ten Public Interest Entities):

 

• Family Businesses and Groups,

• Financial shareholding Groups,

• Associations and Mutual Societies,

• Listed Companies,

• Subsidiaries of foreign Groups (US GAAP, IFRS, …).

 

In addition to genuine expertise in numerous sectors, due to the diversified experience of the Partners:

 

• Trade and distribution: raw materials, foodstuffs, consumer goods, retail, web commerce, etc.

• Manufacturing: textile, metalwork, plastics, industrial procurement, pharma, chemicals/cosmetics, etc.

• Services: ITC, communication, transportation-logistics, general services, interim, hospitality-leisure,

• Financial services: insurance, fund management, intermediation, etc.

• Building & Public Works

• Real estate : REITS, builders,etc.

• Luxury industry: textile, perfumes-cosmetics, jewellery, etc.

• Technologies: medical supplies, research, telecommunications, electronics, web-economy, chemistry, etc

• Insurance, Mutual Societies, brokerage, social economy.

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Quality references

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• Member of the Kreston worldwide audit network,

• Members of the firm are also members of the quality control corps of the profession,

• Registered with the PCAOB,

• Internal quality system compliant with European standards.

 

 

USEFULL LINKS

 

Accountancy

• Conseil National de la Comptabilité (CNC): www.minefi.gouv.fr/directions_services/CNCompta/ 

• Autorité des marchés Financiers (AMF): www.amf-france.org

• US Security & Exchange Commission (SEC): www.sec.gov

• International Accounting Standards Board (IASB): www.iasb.org.uk

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Professionnal Institutions

• Compagnie Nationale des Commissaires aux Comptes (CNCC) : www.cncc.fr

• International Federation of Accountants (IFAC) : www.ifac.org

• Institut Français des Experts Comptables (IFEC) : www.ifec.fr

• Forum of firms : www.ifac.org/about-ifac/forum-firms

• PCAOB : www.pcaobus.org

 

Other websites

• French legislation and regulations: www.legifrance.org

• European Commission:  ec.europa.eu/index_fr.htm

• Conversion rates: www.oanda.com

• Infogreffe : www.infogreffe.fr

• INSEE : Institut National de la Statistique et des Etudes Economiques (National Institute for Statistics and Economic Studies [France])

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