How to Certify Annual Accounts?

When to Engage an Auditor?

There are two reasons to engage an auditor. The first is crossing certain thresholds or criteria. For other non-concerned companies, it is still possible to engage an auditor. The purpose? To ensure the reliability and compliance of their accounts. The auditor's tasks, in this case, will be the same as those performed under obligation.

What is the Certification of Annual Accounts?

In the world of corporate accounting, the certification of annual accounts is a process by which the auditor certifies the annual accounts. This ensures the regularity and sincerity of the company's accounts and verifies the outcome of operations conducted during the past accounting period, as well as the company's financial position. Additionally, the auditor validates the legal and statutory functioning of the company.

Certification of a company's annual accounts represents a guarantee to shareholders and third parties of compliance with established rules and the regularity of accounts.

Who Can Certify a Company's Accounts, and How?

This certification task is performed by an auditor who, after a detailed analysis of the company's accounts, determines the verifications to be conducted both at the level of the entity's internal control procedures and at the level of the accounts, and then produces a report communicated to shareholders at the annual general meeting.

Several scenarios are possible: either the auditor issues an unqualified opinion, raising no disagreements, an opinion with reservations, or a refusal of certification.

An unqualified opinion attests to two points: the regularity of the company's annual accounts and their sincerity in preparing the accounts.

LUCA PACIOLI supports you in your legal or contractual audit.

LUCA PACIOLI supports you in certifying your annual accounts. With a dedicated team and tools for audit, this entity specializes in legal and contractual audit work.

Our methodology is based on a risk-based security approach involving risk analysis and strict compliance obligations to ensure an accurate picture of your accounts. Our accounts certification missions follow an unchanging process:

• Acceptance of the mission and letter of engagement;

• Identification and preliminary risk analysis;

• Implementation of audit procedures;

• Mission synthesis;

• Opinion formulation and presentation of findings.