Your need
Your annual financial statements must be certified by an independent professional for your shareholders, your board, the authorities or your financial partners.
What we do
The statutory auditor checks that the financial statements give a true and fair view of the entity's assets, financial position and results. TCF is appointed by the general meeting, by contract, or by ministerial order for public entities.
Team members have carried out statutory audits for public and semi-public companies (drilling, fisheries, mining, transport), banks and insurers, and private companies.
Scope of the engagement
- Statutory audit and certification of the annual financial statements
- Contractual audit at the request of management or a partner
- The statutory auditor's general and special reports
- Audit of half-yearly financial statements
Frequently asked questions
What is the difference between a statutory audit and a contractual audit?
A statutory audit is required by law for certain entities. A contractual audit is requested voluntarily — by management, a shareholder or a funder — with a scope set out in the engagement letter.
For how many financial years is the statutory auditor appointed?
The length of the term depends on the articles of association, the entity's legal form and the applicable rules. We confirm it with you in our engagement proposal.
General information only: it is not advice tailored to your particular situation.