Activities directly linked to corporate audit are conducted in accordance with legal requirements and in compliance with standards and recommendations laid down by the Institut des Réviseurs d’entreprises (Institute of Registered Auditors). They include the following:

  • Statutory audit: certification of individual and/or consolidated financial statements under Belgian GAAP (generally accepted accounting principles) or IAS/IFRS (approximately 220 companies).
  • Other statutory engagements carried out in accordance with the Belgian Code of Companies and Associations, including preparing statutory reports on contributions in kind, quasi-apports (significant contributions made by the owner during the first two years of a business’s existence), mergers and demergers, liquidation, change of legal form, etc., or acting as an independent expert in connection with squeeze-outs, conflicts of interest, etc.


Activities related to the financial expertise in the broader sense covering a wide and varied range of activities.

These include contractual engagements, undertaken in accordance with a letter of engagement signed by the client describing the context, scope and limits of the engagement together with details of how fees are determined.

Such engagements are defined on an “à la carte” basis and may, for example, consist of the following:

  • Acquisition audits (accounting, financial and tax due diligence, etc.),
  • Company valuation,
  • Valuation of intangible assets (trademarks, goodwill, patents, etc),
  • Micro-liquidity,
  • Company/Business restructuring (mergers, demergers, contributions, asset disposals),
  • Financial assessments ordered by the Company Court,
  • Legal and others assessements,
  • Arbitrations,
  • Technical advice to one of the parties in litigation,
  • Expertise with works council,
  • Temporary administration,
  • Assistance to liquidators,
  • Preparation of periodic reporting,
  • Assessment of internal control systems,
  • Consultancy / assistance / technical support for the following:
    • Development and creation of monitoring tools for company management,
    • Internal audit and risk management,
    • Assistance when seeking to relocate production facilities,
    • Profitability analysis,
    • Assistance in obtaining credit facilities,
    • IT Audits,
    • Validation of cost price structure,
    • Outsourcing of internal control, and
    • Sundry monitoring (correct allocation of resources, etc.).
  • Upgrading accounting,
  • Various European Community certifications (legal entities or projects),
  • Assistance with consolidation,
  • Assessment of the consequence of switching to IAS / IFRS,
  • Assistance with the transition ot IFRS,
  • Assistance with the preparation of financial information (IPOs, etc.).


Those activities include the following services:

1) Organization and Management accounting:

  • Entrepreneurship and corporate (business plan and financial plan, registration, VAT registration),
  • General and cost bookkeeping,
  • Verification and recovery of accounting documents,
  • Validation of specific scriptures in terms of accounting technique,
  • Fences for periodic and / or annual,
  • Preparation of financial statements

2) Support and advice in tax matters:

  • VAT returns, ISOC, IPP,
  • On tax matters,
  • Assistance from taxpayers in their tax obligations (information requests, complaints)s
  • Help taxpayers during tax audits performed by the Tax Collection Administration,
  • Assistance from taxpayers in order to obtain advance tax agreements (rulings) – (eg transfer pricing, splits, ….);