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
📜 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.”
commissariat aux apports
🔄 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.”
commissariat transfo
⚙️ 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!”
audit opperationel
🔎 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.”
due deligence
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Accounting, audit and advisory firm, member of the Order of Chartered Accountants of Morocco (OEC). Supporting businesses and organizations with rigor, proximity and commitment.

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Contact us to discuss your needs in accounting, audit and advisory.

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