Audit

We carry out statutory audits of annual consolidated financial statements of capital groups and annual financial statements which must be performed according to the Polish Accounting Act, provisions of other acts or provisions of the European Union law, in accordance with national audit standards.

We also offer voluntary audits of financial statements that are carried out on the basis of decisions of business entities for various purposes, in accordance with national or non-national auditing standards.

We provide attestation services reserved for Statutory Auditors, specified in the Commercial Companies Code and other regulations, including:

• Examination of reports of the founders of a joint-stock company (art. 311-312 CCC)
• Opinion on valuations of shares to be bought back (art. 418 CCC)
• Examination of contributions in-kind related to the increase of the share capital (art. 449 CCC)
• Examination of plans for a merger, division and transformation of capital companies (art. 502-503, 516, 520, 537, 556, 559, 584 CCC)
• Examination of plans for transforming sole trader businesses into capital companies (art. 584 CCC)
• Audit of accounting and operations of limited liability companies (art. 223-226 CCC)

Using our experience, we also provide various types of assurance services, not restricted to Statutory Auditors.

As Statutory Auditors, we have extensive rights and experience to perform so-called agreed-upon procedures or financial information compilation services, the purpose of which is to use accounting and financial knowledge to gather, classify and summarize financial information for various purposes.

We run due diligence projects, both in financial and tax matters, as well as other agreed revision procedures, required by owners and management boards of entities, regarding bookkeeping, preparation of financial statements, verification of contracts, internal controls, and correct use of EU funding and other.