Expertise · Audit & statutory audit
Accounts that inspire confidence
Statutory audit, contractual audit, due diligence: an independent view for your partners, banks and stakeholders.
Check your situation
Do you need to appoint a statutory auditor?
Two questions are enough for a first indication. We then confirm it with you, free of charge.
Appointing a statutory auditor is mandatory for public limited companies, and for SARLs whose turnover exceeds MAD 50 million at the financial year-end.
Answer both questions to get a first indication.
Our approach
An independent view of your accounts
Some companies are required to have their accounts certified. Others choose to do so to reassure a bank, prepare a fundraising or check a target before an acquisition.
Our audit assignments are carried out with method and independence. Beyond the opinion, we give you practical recommendations to strengthen your procedures and internal control.
- Public limited companies
- SARLs above the legal thresholds
- Groups and subsidiaries
- Investors and buyers
- Associations and organisations
- Companies raising funds
Our assignments
Statutory audit and contractual assignments
Statutory audit
Annual certification of the accounts and reports to the general meeting.
Contractual audit
Review of the accounts at the request of directors, partners or stakeholders.
Acquisition audit
Financial due diligence before an acquisition or an equity investment.
Contributions audit
Valuation of contributions in kind and special benefits.
Conversion audit
Report required when a company changes its legal form.
Internal control
Diagnosis of your procedures and a practical improvement plan.
How it works
An assignment in four stages
Understanding the business
Activity, organisation and risk areas.
Work programme
Audit plan and timetable shared with you.
Testing
Tests on the accounts and procedures, on documents and on site.
Report
Opinion, recommendations and presentation to the directors.
Frequently asked questions
Audit: your questions
Does my company need a statutory auditor?
Yes if it is a public limited company. For an SARL, the appointment becomes mandatory when turnover exceeds MAD 50 million at the financial year-end. The partners may also appoint one voluntarily.
What is the difference between a statutory audit and a contractual audit?
A statutory audit is a legal requirement and results in a certification. A contractual audit is requested voluntarily, with a scope defined according to your needs.
Can you be both our accountant and our statutory auditor?
No. Independence rules forbid it. We therefore act either as accountant or as auditor, never both for the same company.
How long does an audit assignment take?
It depends on the size of the company and how its accounts are organised. We set the timetable with you in the engagement letter.
Our other services
One firm for all your needs
Company formation
Legal form, articles and formalities: your company built on solid foundations.
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Accounting
Bookkeeping, annual financial statements, tax return package. A clear, up-to-date picture at all times.
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Tax advisory
VAT, corporate tax, income tax, withholding taxes. Your DGI returns filed on time, and your tax position legally optimised.
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Corporate & legal
Articles, general meetings, amendments, contracts. Sound legal foundations from day one and at every stage.
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Financial advisory
Forecasts, financing, business valuation. For the decisions that shape your company.
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Let’s discuss your file.
A free first meeting, without commitment, to review your audit & statutory audit needs.
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