Contractual Audit

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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Contractual Audit : Expertise and valuation of your assets in Morocco

In the life of a company, certain key milestones require absolute financial transparency and flawless legal rigor. The involvement of a contributions auditor is one of these fundamental requirements when incorporating a company or carrying out a capital increase. 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 statutory engagement, distinct from a standard contractual audit, whose purpose is to assess the value of assets contributed to a company (real estate, business 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 protects the company's future creditors but also ensures equal treatment among shareholders. By certifying that the shares issued in consideration genuinely 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 shareholder contributes an asset in kind (vehicle, premises, trademark) to the share capital.
Capital increase : When new company shares or stock 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-side transactions, our expertise in transactions is a major asset in securing the deal.
Special benefits : When a shareholder 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 around a rigorous methodology to deliver a reliable report to you as quickly as possible.

1. Understanding and analysis of the transaction

This step is crucial in determining the most relevant valuation method. If you are in the start-up phase, we can coordinate this step with our services for 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

At the conclusion 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 is at least equal to the nominal value of the securities issued. This is the same rigor we apply in our engagements ofaudit legal and contractual.

Why use a commissaire aux apports in Morocco?

The appointment of a commissaire aux apports Morocco is not merely a legal requirement, it is a guarantee of security. The involvement of experts, such as those of the firm Auditia, helps 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 equity, which can harm 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 transaction is fully respected.

Why should you choose Auditia for all your contributions?

Choose Auditia as your expert commissaire aux apports Morocco, means choosing a partner with command of the entire financial value chain.

For example, asset valuation will have a direct impact on your depreciation charges. Our division accounting will thus be able to anticipate the recording of these entries, while our tax experts will examine the consequences in terms of registration duties and capital gains through our service for tax firm in Morocco.

Put your trust in the technical expertise and independence ofAuditia. Contact us today to secure your contributions and value your business assets with complete peace of mind.