CERTIFICATION OF ACCOUNTS

The mission of the statutory auditor is to certify the annual accounts and formulate an objective opinion on the regularity and the sincerity of the accounts.

Our offices have teams of auditors trained to international standards and supervised by partners from the best training.

In particular, BDO's recognized auditing skills have led to its appointment as statutory auditor for a growing number of companies, including the largest companies in French Polynesia.

BDO French Oceania uses its skills in all areas of activity (banking and insurance, tourism, industry, trade, service, associative sector ...).

Before we analyse the accounts, we assess the processes that may have a financial impact, in order to build the reliability of your internal control procedures and operational security.

If necessary and in the same objective, our IT specialist intervenes to analyze the possible failures of your information systems and to prevent the risks of fraud.

Our proximity to local companies allow us to consider the island specific context of the issues faced by an entity, and thus, to build a relevant risk analysis for the company. We pay special attention to regular and constructive communication with the company's interlocutors and governance.

Our signature is a guarantee of reliability and quality of your financial statements and ensures the confidence of your shareholders and banking partners.

 

SHARES AND MERGER AUDITOR

The Shares Auditor plays an essential role in the defense of shareholders' interests in all financial transactions of securities.

 

It must assess the value of the contributions in kind made by a partner or a shareholder during the company’s creation or increased capitalization.

The auditor’s mission is a legal obligation, to ensure that during a merging, division or partial transfer of assets procedure, the exchange ratio of companies’ securities is equitable.

We can also be appointed as part of a company processing operation, without a statutory auditor in LC or LLC, in order to audit the value of the corporate assets, and certify that the equity is at least equal to the share capital; and estimate any special benefits.