Audit for your company
A team of professionals
ensures a rigorous and transparent assessment of your company’s financial statements. Our experts, with their experience and expertise, support you to guarantee compliance, reliability and optimization of your financial processes.
business services
AUDIT
Legal and Statutory
Multifiduciaire Léman SA has developed a deep understanding of the challenges faced by companies in the industrial, commercial and financial sectors.
Our audit, of exceptional quality, provides valuable assurance as to the reliability of financial information provided to shareholders, investors and banking institutions. This method is based on strong analytical skills, a sharp critical mind and a proven methodological approach, guaranteeing the value of our certification missions.
Multifiduciaire Léman SA’s auditors scrupulously comply with legal requirements concerning independence and professional qualifications.
FINANCIAL
Due diligence
is a crucial process in business transactions, acting as a filter to ensure that investors or acquirers make informed decisions. By delving into each aspect of due diligence you’ve mentioned, we can better understand its importance and implications.
Financial analysis: This step is essential to assess the target company’s profitability and long-term viability. By analyzing financial statements such as the balance sheet, income statement and cash flow, investors can identify financial trends, earnings power and debt management. Particular attention is paid to financial ratios, which enable the company to be compared with its peers and identify potential anomalies.
Commercial due diligence: Beyond the numbers, it’s vital to understand the market in which the company operates. This includes assessing the customer base, supplier relationships and market share. By identifying growth opportunities as well as potential threats, acquirers can better strategically position the company post-acquisition. A good understanding of market trends and competitive dynamics can also provide valuable insights for future development.
Legal due diligence: This involves assessing all legal aspects of the company. Commercial contracts, intellectual property rights, licenses and operating permits, as well as current litigation, are all scrutinized. Any failure to comply can have severe financial or reputational consequences. The legal experts also ensure that there are no hidden risks that could emerge after the transaction has been finalized.
By combining these different layers of analysis, the experts at Multifiduciaire Léman SA provide their clients with a holistic overview of the target company’s health. Their methodical approach enables them to detect elements that may not be immediately apparent, ensuring that decisions are based on accurate data and in-depth understanding.
In short, due diligence is not only a verification stage, but also a strategic tool for defining the foundations of a future collaboration or successful integration. A well-crafted due diligence report is therefore an invaluable asset in any transaction.
AUDIT
MLA
The Swiss Federal Act on Money Laundering (MLA), which came into force on October 10, 1997, is an essential pillar in the fight against money laundering in Switzerland. By requiring financial and legal intermediaries to be more vigilant about the origin of funds, this legislation aims to deny access to financial institutions to individuals or groups linked to criminal or terrorist activities.
From the outset, Multifiduciaire Léman SA has positioned itself as a key player in this field, being one of the first companies to receive authorization to carry out AMLA audits in line with the requirements set out in this law. Thanks to our unwavering commitment to anti-money laundering standards, we stand out as a trusted partner.
In addition to our accreditation by the Money Laundering Control Authority, we are recognized by numerous self-regulatory organizations. We are recognized by the Association Romande des Intermédiaires Financiers (ARIF), the Association Suisse des Gérants de Fortune (ASG), the Union Suisse des Fiduciaires (USF) and the OAR-G. These accreditations reflect our expertise, reliability and commitment to financial compliance.
Opting for Multifiduciaire Léman SA means choosing a partner who is aware of the regulatory challenges and ready to support you in meeting your anti-money laundering obligations. You benefit from tailor-made support to help you navigate the complex legal framework and ensure the transparency of your financial activities.
SPECIAL AUDIT
Engagements
Special audit engagements encompass all audit tasks, as well as other assurance functions and related services, with the exception of ordinary and restricted controls. Often required by legislation, these “special” audits respond to specific needs that go beyond the scope of conventional financial audits.
Frequent situations requiring special audits include:
- Company formation(article 635a of the Swiss Code of Obligations – CO): This mission ensures that the initial capital contributions are correctly valued, and that the company is founded in accordance with legal requirements.
- Capital increase (article 652f CO): A special audit is required to ensure that new capital issues comply with current legislation.
- Capital reduction (article 732 al.2 CO): This audit ensures that the reduction in share capital complies with legal requirements and protects creditors.
- Operations governed by the Law on mergers, demergers, transformations and asset transfers (LFus) : These complex transactions require audits to verify legal compliance.
- Transferring the headquarters of a foreign company to Switzerland**: A special audit ensures that the transfer complies with all Swiss legal requirements.
In addition to these assignments, other specific audits may be included in special assignments, such as : - Audit of individual financial statements, accounts or items (Swiss Auditing Standard – NAS 805): This assignment involves auditing specific financial items rather than the financial statements as a whole.
- Review of projected financial information (PS 940): This audit assesses the plausibility of future financial information.
- Brief Review (PS 910): A less in-depth review of financial statements, aimed at providing moderate assurance.
- Review of financial information based on agreed procedures (PS 920): Implementation of specific procedures agreed between the auditor and the company on specific financial items.
- Compilation of financial information (PS 930): Preparation and presentation of financial information based on data supplied by the company, without providing assurance. These assignments require in-depth expertise and precise knowledge of the regulations in force. Multifiduciaire Léman SA, with its team of experienced auditors, is perfectly prepared to carry out these special audits, thus guaranteeing the compliance and legal security of each operation.