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THE CONTEXT
Ensuring equity in contributions
When forming a company or increasing its capital through contributions in kind (real estate, securities, patents, business assets…), the law generally requires the appointment of a contribution auditor, subject to certain exceptions.
The contribution appraiser is responsible for verifying the value of the assets contributed to ensure transparency and fairness among the partners. This role is governed by Articles L.225-8, L.225-147, and L.223-33 of the Commercial Code, as well as by the professional standards of the CNCC.
OUR GOALS
Secure your contributions, build trust
When forming a new business or conducting a capital increase, engaging a contribution auditor helps ensure the legal soundness of the transaction by providing an independent and rigorous review of the valuation of the assets contributed. Their involvement guarantees an objective assessment of contributions in kind, thereby minimizing the risk of future disputes.
By ensuring complete transparency, the contribution audit helps prevent disputes among partners and fosters a climate of trust, both internally and with external partners. Finally, it serves as a mark of reliability and credibility for investors, banks, and other institutions.
OUR STRENGTHS
« Our role in auditing : transforming regulatory constraints into genuine strategic levers. Beyond control, auditing is a common language that reassures shareholders, partners, and markets. »
THE PROCESS
Key Steps in the Contribution Audit
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1
Analysis of contributions
The contribution auditor begins with a thorough review of the legal, economic, and technical aspects of the contributed assets: verifying ownership of the assets and their transferability, as well as examining supporting documentation (title deeds, balance sheets, contracts...).
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2
Independent assessment
Valuation of assets using recognized financial methods tailored to each type of asset : the net asset value approach, market comparables, or the discounted cash flow (DCF) method. If necessary, technical experts may be consulted for specific assets, such as patents, software, or goodwill.
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3
Drafting the report
Following the analysis and evaluation, the auditor prepares a detailed report setting out the reasons for the findings, in accordance with the requirements of article R.225-8 of the Commercial Code. This report is provided to the partners prior to the general meeting and filed with the clerk of the commercial court.
OUR SCOPE OF ACTION
Expertise tailored to each industry sector
NG offers SMEs and family-owned mid-sized companies tailored solutions specific to a wide range of sectors. The solutions offered are customized and perfectly meet the unique needs and challenges of each client.
