Audit & Finance

• Statutory audit assignments;
• Related assignments: transformation, contribution, capital increase, etc.
• Auditing the accuracy of accounts and regulatory compliance.
• Auditing the internal control system and preparing a management letter
• Monitoring and discussing the main risks; Preparing a summary note summarizing the main audit observations

•Pre- and post-acquisition analysis: In-depth review of financial, tax, legal, and operational aspects, including ESG due diligence for environmental, social, and governance issues, as well as digital due diligence for information systems and cybersecurity.
•Risk and bottleneck detection: Identification of financial, legal, regulatory, operational, ESG, and digital vulnerabilities that could compromise the transaction.
•Information validation and document analysis: Verification of the accuracy of data provided by the seller and critical review of financial documents, contracts, tax obligations, and information systems.
•Support in structuring asset and liability guarantee clauses: Assistance in drafting and negotiating contractual guarantees to protect the buyer against identified risks.
•Strategic and operational recommendations: concrete proposals to secure the transaction, minimize risks, and maximize value creation, with corrective measures and post-transaction integration plans tailored to financial, operational, ESG, and digital issues.

What we offer: Comprehensive strategic support to secure your transactions, anticipate financial, legal, ESG, and digital risks, and maximize value creation, while ensuring informed and effective decision-making.

•Audit assignment based on agreed-upon procedures (for a project, an operation, a subsidiary, etc.);
•Targeted review of accounts or operations (annual, interim, subsidiaries, projects).
•Verification of the fairness, regularity, and reliability of the accounting data reviewed.
•In-depth analysis of identified risk areas (inventories, receivables, cash, payables).
•Reporting of findings with operational and strategic recommendations.
What we provide: assurance, reliability, and transparency of financial information to secure your decisions and strengthen the confidence of investors and partners.

An external growth transaction (acquisition or takeover of one company by another) is never a trivial undertaking. The acquisition audit, which takes place prior to signing, is a crucial and key step in the acquisition process. It is most often conducted by the buyer after signing a letter of intent. The audit therefore takes place before the sale is completed but at a very advanced stage of negotiations. Our auditors work either on-site at the company or based on comprehensive documentation provided by the seller.
The objective of this audit is multiple:
▪ Confirm the investor's overall understanding of the target,
▪ Identify risks of all kinds and bottlenecks (accounting, tax, social, financial, legal, and budgetary),
▪ Provide solutions to complete the transaction under the best possible conditions,
▪ Finalize the sales deeds for the proposed transaction and specify the clauses of the Asset and Liability Guarantee.
This provides the buyer with a clear understanding of the company they are considering acquiring.
The audit's findings may result in:
▪ Abandoning the project if the risks revealed are too significant,
▪ Reducing the transaction price based on new information revealed by the audit,
▪ Strengthening certain legal clauses or increasing the required guarantees for certain aspects of the business.

The objective of a company's financial valuation is not to determine a single value. The business valuation expert must therefore construct a range of values ​​by identifying minimum and maximum values.
Nevertheless, the valuation of a company is a rigorous process based on formalities that vary in complexity depending on the company's size, its organization, and, of course, its sector of activity.
This is why our firm has a team of financial analysts and sector experts who guarantee a thorough understanding of the valuation methods applied in your sector.
Our business valuation reports, as well as the various parameters considered in our studies, are systematically justified and detailed. They include references to recent comparable transactions.

The preparation of consolidated financial statements meets a legal obligation incumbent on groups of commercial companies exceeding a certain threshold.
Our vision of consolidated financial statements goes beyond this simple regulatory dimension. Because it reflects the economic reality of your activities, we view consolidation as a key financial communication tool for your financial partners. By combining it with a systematic analysis and advisory approach, we provide you with a true strategic lever to enhance your performance.
The challenge is to:
▪ Benefit from a comprehensive economic vision of your activities and assets.
▪ Facilitate the management of your group.
▪ Optimize your financial communication with your financial partners.
▪ Contribute to the success of your growth projects.
OUR CONSOLIDATION EXPERTISE
· Preparation of annual consolidated financial statements We implement a four-step work methodology, the content of which may vary depending on your size, organization, and specific needs. The process described below can be supplemented by the preparation of consolidated interim financial statements (monthly, quarterly, or half-yearly), allowing for tailored budget monitoring.
Data collection
Data processing
Preparation of consolidated financial statements
Financial reporting, presentation, and analysis
· Consolidation assistance and training We particularly support entities that internalize the preparation of their consolidated financial statements and wish to benefit from technical assistance or consultation. We are also able to train teams in consolidation practices, based on current regulatory frameworks.

Thanks to its years of experience and the trust of its clients, EL MAGUIRI & ASSOCIES has developed recognized and sought-after expertise in a specific field: IFRS (International Financial Reporting Standards), standards that standardize the presentation of accounting data internationally and improve the transparency of financial information for listed companies.
Our accountants and auditors support listed companies and prestigious players in certain fields of activity to ensure the reliability of the accounting and financial information produced in accordance with the regulatory requirements set by IFRS.
Our qualified teams, regularly trained to ensure they are constantly up to date with the latest standard changes or interpretations published by the IFRIC (International Financial Reporting Interpretations Committee), are able to assist you in preparing your consolidated accounts and the preparation of the reference document, but also to advise you in order to optimize your procedures for retrieving and making information reliable within your group between the parent company and its subsidiaries.

In a changing economic and financial environment, characterized by uncertainty and intensifying competition between a shrinking number of modern, high-performing companies, these companies are forced to find specialized solutions to increasingly difficult and complex decision-making. This has led to the emergence of a new financial approach, more focused on consulting and services, and a new profession: financial engineering, which also focuses on business leaders with the specific arrangements for managing their private and professional assets.
For many years, we have supported leading engineering companies in monitoring their projects and providing essential tools to either improve the reliability of their accounts or optimize the management of their development projects. It is specifically the art and manner of combining and organizing different disciplines and areas of expertise to best meet the expectations of investors, shareholders or partners, companies, and their managers.
We will explain to you, in a simple and clear manner, the choices available to you, the risks involved and the relevant solutions that we deem appropriate.