Audit & Statutory Auditing
Audit & Statutory Auditing
As guardians of your financial information’s reliability, we operate within the legal and regulatory framework with absolute precision and independence.

📜 Audit & Commissariat aux Comptes
The auditor / statutory auditor is the guarantor of financial data reliability, governed by the Law and the Professional Standards of the OEC. Our approach:
- Engagement acceptance and in-depth business understanding
- Assessment of internal control systems
- Attendance and observation of physical inventory counts
- Direct third-party confirmations (suppliers, clients, banks, legal counsel)
- Audit of annual financial statements and specific legal verifications
- Account certification, continuous oversight, and risk prevention
- Duty of information to directors and shareholders, and reporting of unlawful acts
Types of audit opinions: Unqualified opinion . Qualified opinion . Disclaimer of opinion . Adverse opinion
“Proven expertise, shared trust.”
💰 Auditing of Non-Cash Contributions
A contribution auditor evaluates non-cash contributions to a company’s share capital. We intervene during:
- Company incorporation involving non-cash assets
- Share capital increases
- Mergers, demergers, or partial asset transfers
Our mission: assess the valuation of contributions, verify their existence and nature, validate the ownership of contributed property, and evaluate specific benefits stipulated in the bylaws.
“Auditing non-cash contributions is our field of choice.”

🔄 Auditing of Corporate Conversions
Companies must adapt by altering their legal structure: optimizing tax and payroll liabilities, ensuring statutory compliance, or adjusting shareholder ownership. An independent audit of corporate conversion is legally required if the current entity does not already have a statutory auditor.
“With AHM Insights, embrace strategic risks, welcome positive change.”

⚙️ Operational Audit
Systematic performance and efficiency evaluation of your organizational structure. Our firm specializes in:
- Audits of fixed assets management and inventory tracking systems
- Audits of billing procedures and revenue recognition streams
- Audits of procurement and purchasing workflows
- Audits of cash flow and treasury management operations
- Corporate governance, legal compliance, and human resources audits
“Operational Auditing: a vital lever to evaluate and optimize your business performance!”

🔎 Acquisition Due Diligence
Due diligence enables potential buyers to gain a precise understanding of a target company’s health. Our approach targets high-risk areas and key factors that drive business value:
- Financial and accounting audit (verification of assets, maturity of liabilities, and contingent liabilities)
- Review and assessment of tax and payroll compliance risks
- Comprehensive legal review and targeted verification of statutory risks
- Commercial audit and contract evaluation (clients and suppliers)
“Due diligence: proven expertise, shared trust.”


Giving way to your success
Accounting, audit and advisory firm, member of the Order of Chartered Accountants of Morocco (OEC). Supporting businesses and organizations with rigor, proximity and commitment.
Contact Info
- 5, Méga Pôle Office, Bd. Allal Ben Abdellah, Bureau 22, VN, Fès
- B living office N407 Bd Taddart Oasis, Casablanca, Maroc
- +212 (0) 535 62 29 89
+212 (0) 661 48 57 07
+212 (0) 679 79 79 48 - ahm@ahm-insights.ma
kem@ahm-insights.ma
services
Let's Talk About Your Project
Contact us to discuss your needs in accounting, audit and advisory.
Connect with us on social media for our latest updates.