Contribution auditor

Our issues

Audits designed to reinforce reliability, transparency and trust in your business

Guaranteeing the reliability of contribution valuations

Protecting associates and securing decisions

Certify the legal conformity of the operation

Enhancing the transparency and credibility of the dossier

Our support

The role of the contributions auditor is to guarantee transparency, reliability and legal certainty for capital increases or company start-ups involving contributions in kind.

Our mission is based on an independent analysis to verify the real value of the assets contributed and ensure equity between the partners. Through a comprehensive review, we help you secure the transaction and anticipate future challenges:

- Objective, impartial assessment of inputs
- Analysis of financial, legal and operational risks
- Verification of the consistency and justification of declared values
- Preventing disputes and securing shareholders' decisions

Assessing in-kind contributions

Check legal compliance

Securing the capital transaction

Expertise in figures

A clear vision of our impact and our commitment to our customers through concrete data.

Companies supported

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Years of expertise

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Satisfied customers

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Our Assets

Anticipating key issues

Sector expertise

Multidisciplinary team

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Contribution auditor : Expertise and valuation of your assets in Morocco

In the life of a company, certain key stages require absolute financial transparency and unfailing legal rigor. The involvement of a contributions auditor is one of the fundamental requirements when incorporating a company or increasing its capital. At Auditia, We understand that adding value to your assets is as much a strategic issue as a regulatory one.

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What is a statutory audit engagement?

Visit contribution auditor is a one-off legal assignment, distinct from the classic contractual audit, whose purpose is to assess the value of assets contributed to a company (buildings, goodwill, patents, equipment, etc.) other than in cash.

In Morocco, the law requires the appointment of a contributions auditor when contributions in kind are made when a company is created or during its existence (capital increase).

This valuation not only protects the company's future creditors, but also ensures equality between shareholders. By certifying that the shares handed over in return correspond to the real value of the assets contributed, the contributions auditor plays an indispensable role as a trusted third party.

When is it compulsory to use a contribution auditor?

Moroccan legislation (in particular law 17-95 on SAs and law 5-96 on SARLs) requires the use of this professional in several cases:

Company incorporation : When a partner contributes an asset in kind (vehicle, premises, brand) to the share capital.
Capital increase : When new shares are issued in exchange for assets.
Mergers and demergers : In this context, we often speak of a merger commissioner, whose role is similar to that of the contribution auditors to verify the fairness of the share exchange ratio. For these equity transactions, our expertise in transactions is a major asset in securing the deal.
Special benefits : When a partner benefits from a preferential right or a specific advantage, this must also be valued.

When is the use of a contribution auditor mandatory? The key stages in our work as contribution auditors

At Auditia, we structure our mission around contribution auditor to deliver a reliable report as quickly as possible.

1. Overview and analysis of the operation

This step is crucial in determining the most appropriate valuation method. If you're just starting up, we can coordinate this step with our company formation to streamline the administrative process.

2. Property control and valuation

Our experts carry out physical and accounting verification of assets. We verify their real existence and ownership. As a contribution auditors, We use recognized valuation methods to validate the amounts.

3. Drafting of the contribution auditor's report

On completion of our work, we draw up an official report filed with the Clerk of the Commercial Court. This document certifies that the value of the contributions corresponds at least to the nominal value of the shares issued. This is the same rigorous approach we apply in our’audit legal and contractual.

Why use a commissaire aux apports in Morocco?

The appointment of a commissaire aux apports Morocco is not just a legal requirement, it's a guarantee of safety. The involvement of experts such as those at Auditia, The new system can help you avoid major risks:

Tax and legal risk : Overvaluation of contributions may result in criminal liability and tax penalties for the company's directors.
Financial risk : An incorrect valuation distorts the opening balance sheet or shareholders' equity, which can damage the company's credibility with banks and investors.
Conflicts between associates : An objective valuation avoids future disputes over capital distribution.

For complex operations requiring a global vision, our teams work in synergy with our department legal to ensure that the legal framework of the operation is fully respected.

Why should you choose Auditia for all your contributions?

Choose Auditia as your expert commissaire aux apports Morocco, means opting for a partner who masters the entire financial value chain.

For example, asset valuation will have a direct impact on your depreciation charges. Our division accounting will be able to anticipate the registration of these entries, while our tax experts will study the consequences in terms of registration fees and capital gains via our tax firm in Morocco.

Rely on the technical expertise and independence of’Auditia. Contact us today to secure your contributions and enhance the value of your business assets with complete peace of mind.