{"id":22252,"date":"2026-01-02T16:40:56","date_gmt":"2026-01-02T15:40:56","guid":{"rendered":"https:\/\/www.ng-audit.fr\/solutions-2\/statutory-audit\/merger-audit\/"},"modified":"2026-04-15T14:10:21","modified_gmt":"2026-04-15T12:10:21","slug":"merger-audit","status":"publish","type":"page","link":"https:\/\/www.ng-audit.fr\/en\/services\/statutory-audit\/merger-audit\/","title":{"rendered":"Merger Audit"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"22252\" class=\"elementor elementor-22252 elementor-18048\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-45c26d0 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"45c26d0\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-f2839db elementor-hidden-tablet elementor-hidden-mobile\" data-id=\"f2839db\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4f66a8a e-flex e-con-boxed e-con e-parent\" data-id=\"4f66a8a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-78138c0 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"78138c0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Statutory audit engagements<\/span>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b506d48 elementor-nav-menu--dropdown-tablet elementor-nav-menu__text-align-aside elementor-nav-menu--toggle elementor-nav-menu--burger elementor-widget elementor-widget-nav-menu\" data-id=\"b506d48\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;layout&quot;:&quot;vertical&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;svg aria-hidden=\\&quot;true\\&quot; class=\\&quot;e-font-icon-svg e-fas-caret-down\\&quot; viewBox=\\&quot;0 0 320 512\\&quot; xmlns=\\&quot;http:\\\/\\\/www.w3.org\\\/2000\\\/svg\\&quot;&gt;&lt;path d=\\&quot;M31.3 192h257.3c17.8 0 26.7 21.5 14.1 34.1L174.1 354.8c-7.8 7.8-20.5 7.8-28.3 0L17.2 226.1C4.6 213.5 13.5 192 31.3 192z\\&quot;&gt;&lt;\\\/path&gt;&lt;\\\/svg&gt;&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;toggle&quot;:&quot;burger&quot;}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t\t\t\t\t<nav aria-label=\"Menu\" class=\"elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-vertical e--pointer-none\">\n\t\t\t\t<ul id=\"menu-1-b506d48\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-22581\"><a href=\"https:\/\/www.ng-audit.fr\/en\/services\/statutory-audit\/statutory-audit\/\" class=\"elementor-item\">Statutory Audit<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-22582\"><a href=\"https:\/\/www.ng-audit.fr\/en\/services\/statutory-audit\/contribution-audit\/\" class=\"elementor-item\">Contribution Audit<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-22583\"><a href=\"https:\/\/www.ng-audit.fr\/en\/services\/statutory-audit\/merger-audit\/\" class=\"elementor-item\">Merger Audit<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-22584\"><a href=\"https:\/\/www.ng-audit.fr\/en\/services\/statutory-audit\/transformation-office\/\" class=\"elementor-item\">Transformation Office<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-22585\"><a href=\"https:\/\/www.ng-audit.fr\/en\/services\/statutory-audit\/audit-of-special-benefits\/\" class=\"elementor-item\">Audit of special benefits<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t<div class=\"elementor-menu-toggle\" role=\"button\" tabindex=\"0\" aria-label=\"Menu Toggle\" aria-expanded=\"false\">\n\t\t\t<svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--open e-font-icon-svg e-eicon-menu-bar\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M104 333H896C929 333 958 304 958 271S929 208 896 208H104C71 208 42 237 42 271S71 333 104 333ZM104 583H896C929 583 958 554 958 521S929 458 896 458H104C71 458 42 487 42 521S71 583 104 583ZM104 833H896C929 833 958 804 958 771S929 708 896 708H104C71 708 42 737 42 771S71 833 104 833Z\"><\/path><\/svg><svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--close e-font-icon-svg e-eicon-close\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M742 167L500 408 258 167C246 154 233 150 217 150 196 150 179 158 167 167 154 179 150 196 150 212 150 229 154 242 171 254L408 500 167 742C138 771 138 800 167 829 196 858 225 858 254 829L496 587 738 829C750 842 767 846 783 846 800 846 817 842 829 829 842 817 846 804 846 783 846 767 842 750 829 737L588 500 833 258C863 229 863 200 833 171 804 137 775 137 742 167Z\"><\/path><\/svg>\t\t<\/div>\n\t\t\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-b506d48\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-22581\"><a href=\"https:\/\/www.ng-audit.fr\/en\/services\/statutory-audit\/statutory-audit\/\" class=\"elementor-item\" tabindex=\"-1\">Statutory Audit<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-22582\"><a href=\"https:\/\/www.ng-audit.fr\/en\/services\/statutory-audit\/contribution-audit\/\" class=\"elementor-item\" tabindex=\"-1\">Contribution Audit<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-22583\"><a href=\"https:\/\/www.ng-audit.fr\/en\/services\/statutory-audit\/merger-audit\/\" class=\"elementor-item\" tabindex=\"-1\">Merger Audit<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-22584\"><a href=\"https:\/\/www.ng-audit.fr\/en\/services\/statutory-audit\/transformation-office\/\" class=\"elementor-item\" tabindex=\"-1\">Transformation Office<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-22585\"><a href=\"https:\/\/www.ng-audit.fr\/en\/services\/statutory-audit\/audit-of-special-benefits\/\" class=\"elementor-item\" tabindex=\"-1\">Audit of special benefits<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-340e6fc e-flex e-con-boxed e-con e-parent\" data-id=\"340e6fc\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ea7e183 elementor-widget elementor-widget-heading\" data-id=\"ea7e183\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Would you like more information ?<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d96cbc elementor-widget elementor-widget-text-editor\" data-id=\"7d96cbc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Please feel free to contact us to find out how NG can help you !<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-821f861 elementor-align-left elementor-widget elementor-widget-button\" data-id=\"821f861\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.ng-audit.fr\/en\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact us<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-dc5255b\" data-id=\"dc5255b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-52c8bdf elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"52c8bdf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>THE CONTEXT<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c80ca32 elementor-widget elementor-widget-heading\" data-id=\"c80ca32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Ensuring fairness in merger transactions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-64d7ac2 elementor-widget__width-initial elementor-widget elementor-widget-spacer\" data-id=\"64d7ac2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4efc490 elementor-widget elementor-widget-text-editor\" data-id=\"4efc490\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>In the context of a <strong>merger <\/strong>or acquisition between companies, the law requires the <strong>appointment of a merger commissioner <\/strong>(or equity commissioner). Their role is to assess the fairness of the proposed exchange ratio between the entities involved. <\/p>\n<p>He acts in the best interests of shareholders and stakeholders, ensuring the transparency, impartiality, and legal certainty of the transaction. His report is a key element in verifying <strong>that the merger complies with legal requirements<\/strong>. In the event of irregularities, he may express reservations or alert stakeholders to protect their rights.  <\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-de7c21d elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"de7c21d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>OUR GOALS<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ccc4b68 elementor-widget elementor-widget-heading\" data-id=\"ccc4b68\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Preventing risks and promoting transparency<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d0d349b elementor-widget__width-initial elementor-widget elementor-widget-spacer\" data-id=\"d0d349b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b4cb12 elementor-widget elementor-widget-text-editor\" data-id=\"9b4cb12\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Our mission is to ensure the transparency and<strong> integrity of merger transactions<\/strong> by guaranteeing a fair and equitable exchange ratio for all shareholders. It is based on an <strong>independent and impartial analysis<\/strong> that avoids any conflict of interest and leads to objective conclusions. <\/p>\n<p>By strengthening the <strong>legal, financial, and tax aspects<\/strong> of the process, we help ensure the transaction\u2019s security and foster a climate of trust among stakeholders, while reducing the risk of disputes or irregularities.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-97b7783 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"97b7783\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-307b919\" data-id=\"307b919\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5ea337b elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"5ea337b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1000\" height=\"1159\" src=\"https:\/\/www.ng-audit.fr\/wp-content\/uploads\/2026\/02\/clavier.jpg\" class=\"attachment-full size-full wp-image-22162\" alt=\"\" srcset=\"https:\/\/www.ng-audit.fr\/wp-content\/uploads\/2026\/02\/clavier.jpg 1000w, https:\/\/www.ng-audit.fr\/wp-content\/uploads\/2026\/02\/clavier-259x300.jpg 259w, https:\/\/www.ng-audit.fr\/wp-content\/uploads\/2026\/02\/clavier-884x1024.jpg 884w, https:\/\/www.ng-audit.fr\/wp-content\/uploads\/2026\/02\/clavier-768x890.jpg 768w, https:\/\/www.ng-audit.fr\/wp-content\/uploads\/2026\/02\/clavier-900x1043.jpg 900w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-7827156\" data-id=\"7827156\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-300d67e elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"300d67e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>OUR STRENGTHS<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a1a50de elementor-widget elementor-widget-text-editor\" data-id=\"a1a50de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u00ab Our role in auditing : transforming regulatory constraints into genuine strategic levers. Beyond control, auditing is a common language that reassures shareholders, partners, and markets. \u00bb<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1654213 elementor-pagination-type-bullets elementor-arrows-position-inside elementor-pagination-position-outside elementor-widget elementor-widget-n-carousel\" data-id=\"1654213\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;carousel_items&quot;:[{&quot;slide_title&quot;:&quot;Diapositive N\\u00b01&quot;,&quot;_id&quot;:&quot;23ace54&quot;},{&quot;slide_title&quot;:&quot;Diapositive N\\u00b02&quot;,&quot;_id&quot;:&quot;624d80f&quot;},{&quot;slide_title&quot;:&quot;Diapositive N\\u00b03&quot;,&quot;_id&quot;:&quot;4b4fea1&quot;},{&quot;slide_title&quot;:&quot;Diapositive N\\u00b04&quot;,&quot;_id&quot;:&quot;76f8ff0&quot;}],&quot;slides_to_show&quot;:&quot;1&quot;,&quot;slides_to_show_tablet&quot;:&quot;2&quot;,&quot;slides_to_show_mobile&quot;:&quot;1&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;autoplay_speed&quot;:5000,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;infinite&quot;:&quot;yes&quot;,&quot;speed&quot;:500,&quot;offset_sides&quot;:&quot;none&quot;,&quot;arrows&quot;:&quot;yes&quot;,&quot;pagination&quot;:&quot;bullets&quot;,&quot;image_spacing_custom&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-carousel.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-carousel swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"Carousel\" dir=\"ltr\">\n\t\t\t<div class=\"swiper-wrapper\" aria-live=\"off\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"1\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"1 of 4\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f54b8d0 e-flex e-con-boxed e-con e-child\" data-id=\"f54b8d0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e845cdb elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"e845cdb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Extensive technical expertise<\/strong> in business valuation, financial modeling, and balance sheet transactions.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"2\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"2 of 4\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8b26b4b e-flex e-con-boxed e-con e-child\" data-id=\"8b26b4b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-75e435a elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"75e435a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide swiper-slide-prev\" role=\"group\" data-splide-hash=\"  id=\" aria-label=\"1 \/ 4\">\n<div class=\"inner_wrapper \">\n<div class=\"swiper-slide swiper-slide-prev\" role=\"group\" data-splide-hash=\"  id=\" aria-label=\"1 \/ 4\">\n<div class=\"inner_wrapper \">\n<div class=\"swiper-slide swiper-slide-prev\" role=\"group\" data-splide-hash=\"  id=\" aria-label=\"1 \/ 4\">\n<div class=\"inner_wrapper \">\n<div class=\"swiper-slide swiper-slide-prev\" role=\"group\" data-splide-hash=\"  id=\" aria-label=\"1 \/ 7\">\n<div class=\"inner_wrapper \">\n<div class=\"swiper-slide swiper-slide-prev\" role=\"group\" data-splide-hash=\"  id=\" aria-label=\"1 \/ 4\">\n<div class=\"inner_wrapper \"><strong>Complete independence <\/strong>from the parties involved, ensuring unwavering objectivity.<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"3\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"3 of 4\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-eac553f e-flex e-con-boxed e-con e-child\" data-id=\"eac553f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-41813cd elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"41813cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" role=\"group\" data-splide-hash=\"  id=\" aria-label=\"1 \/ 4\">\n<div class=\"inner_wrapper \">A <strong>rigorous methodology<\/strong> that complies with <strong>CNCC standards<\/strong> and the requirements of the <strong>Commercial Code<\/strong>.<\/div>\n<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"4\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"4 of 4\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9dd1607 e-flex e-con-boxed e-con e-child\" data-id=\"9dd1607\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e8ccfef elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"e8ccfef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide swiper-slide-prev\" role=\"group\" data-splide-hash=\"  id=\" aria-label=\"2 \/ 4\">\n<div class=\"inner_wrapper \">\n<div class=\"swiper-slide\" role=\"group\" data-splide-hash=\"  id=\" aria-label=\"1 \/ 4\">\n<div class=\"inner_wrapper \">\n<div class=\"swiper-slide swiper-slide-prev\" role=\"group\" data-splide-hash=\"  id=\" aria-label=\"2 \/ 3\">\n<div class=\"inner_wrapper \">\n<div class=\"swiper-slide\" role=\"group\" data-splide-hash=\"  id=\" aria-label=\"1 \/ 4\">\n<div class=\"inner_wrapper \">\n<div class=\"swiper-slide\" role=\"group\" data-splide-hash=\"  id=\" aria-label=\"2 \/ 4\">\n<div class=\"inner_wrapper \">\n<div class=\"swiper-slide\" role=\"group\" data-splide-hash=\"  id=\" aria-label=\"2 \/ 7\">\n<div class=\"inner_wrapper \">\n<div class=\"swiper-slide\" role=\"group\" data-splide-hash=\"  id=\" aria-label=\"2 \/ 4\">\n<div class=\"inner_wrapper \"><strong>Responsiveness and adherence to deadlines<\/strong>, to effectively support sensitive operations.<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\" aria-label=\"Previous\">\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\" aria-label=\"Next\">\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"swiper-pagination\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a5fb300 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a5fb300\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-18dca27\" data-id=\"18dca27\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0eef96c elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"0eef96c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>THE PROCESS<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-91819cc elementor-widget elementor-widget-heading\" data-id=\"91819cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Key Steps in the Merger Review Process<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df9e037 elementor-widget__width-initial elementor-widget elementor-widget-spacer\" data-id=\"df9e037\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f197073 e-grid e-con-boxed e-con e-parent\" data-id=\"f197073\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1d57082 elementor-widget__width-initial elementor-widget elementor-widget-stm_company_history\" data-id=\"1d57082\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"stm_company_history.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t<div class=\"company_history style_1\">\n\t\t<ul>\n\t\t\t\t<li>\n\t\t\t\t\t\t<div class=\"year\">1<\/div>\n\t\t\t\t\t\t<div class=\"sep\"><\/div>\n\t\t\t\t<div class=\"company_history_text\">\n\t\t\t\t\t\t\t<h4 class=\"no_stripe company_history_top_title\">Analysis of the Merger Proposal<\/h4>\n\t\t\t<div class=\"accordion\">\n<div class=\"content_accordion\">\n<div class=\"inner\">\n<p>Review of the legal, financial, and operational terms of the transaction, and analysis of the contributions, exchange terms, and financial impacts.<\/p>\n<\/div>\n<\/div>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/li>\n\t\t\t\t<li>\n\t\t\t\t\t\t<div class=\"year\">2<\/div>\n\t\t\t\t\t\t<div class=\"sep\"><\/div>\n\t\t\t\t<div class=\"company_history_text\">\n\t\t\t\t\t\t\t<h4 class=\"no_stripe company_history_top_title\">Assessment of the companies involved<\/h4>\n\t\t\t<div class=\"accordion\">\n<div class=\"content_accordion\">\n<div class=\"inner\">\n<p>Application of recognized valuation methods (market comparables, DCF, transaction multiples...) to determine the economic value of each entity.<\/p>\n<\/div>\n<\/div>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/li>\n\t\t\t\t<li>\n\t\t\t\t\t\t<div class=\"year\">3<\/div>\n\t\t\t\t\t\t<div class=\"sep\"><\/div>\n\t\t\t\t<div class=\"company_history_text\">\n\t\t\t\t\t\t\t<h4 class=\"no_stripe company_history_top_title\">Assessment of the exchange rate<\/h4>\n\t\t\t<p>Verification of consistency between the selected values and the proposed exchange terms.<\/p>\n\t\t\t\t<\/div>\n\t\t\t<\/li>\n\t\t\t\t<li>\n\t\t\t\t\t\t<div class=\"year\">4<\/div>\n\t\t\t\t\t\t<div class=\"sep\"><\/div>\n\t\t\t\t<div class=\"company_history_text\">\n\t\t\t\t\t\t\t<h4 class=\"no_stripe company_history_top_title\">Preparation of the merger review report<\/h4>\n\t\t\t<p>A detailed report, provided to shareholders prior to the general meeting, outlining the work performed, the methods used, and the conclusions regarding the fairness of the valuation.<\/p>\n\t\t\t\t<\/div>\n\t\t\t<\/li>\n\t\t\t<\/ul>\n\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f0b7c08 elementor-widget elementor-widget-image\" data-id=\"f0b7c08\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"683\" height=\"1024\" src=\"https:\/\/www.ng-audit.fr\/wp-content\/uploads\/2026\/02\/process-683x1024.jpg\" class=\"attachment-large size-large wp-image-22163\" alt=\"\" srcset=\"https:\/\/www.ng-audit.fr\/wp-content\/uploads\/2026\/02\/process-683x1024.jpg 683w, https:\/\/www.ng-audit.fr\/wp-content\/uploads\/2026\/02\/process-200x300.jpg 200w, https:\/\/www.ng-audit.fr\/wp-content\/uploads\/2026\/02\/process-768x1152.jpg 768w, https:\/\/www.ng-audit.fr\/wp-content\/uploads\/2026\/02\/process-900x1350.jpg 900w, https:\/\/www.ng-audit.fr\/wp-content\/uploads\/2026\/02\/process.jpg 1000w\" sizes=\"(max-width: 683px) 100vw, 683px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-becd7f1 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"becd7f1\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f9d8248\" data-id=\"f9d8248\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8904d94 e-con-full e-flex e-con e-parent\" data-id=\"8904d94\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-6d10da2 e-con-full e-flex e-con e-child\" data-id=\"6d10da2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8b6de55 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"8b6de55\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>OUR SCOPE OF ACTION<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f744dc3 elementor-widget elementor-widget-heading\" data-id=\"f744dc3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Expertise tailored to each industry sector<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-882605a elementor-widget__width-initial elementor-widget elementor-widget-spacer\" data-id=\"882605a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20cd3b1 elementor-widget elementor-widget-text-editor\" data-id=\"20cd3b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>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. <\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-382ef46 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"382ef46\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d26cb3f\" data-id=\"d26cb3f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ddc47e2 e-flex e-con-boxed e-con e-child\" data-id=\"ddc47e2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<a class=\"elementor-element elementor-element-c0571d8 e-con-full e-flex e-con e-child\" data-id=\"c0571d8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https:\/\/www.ng-audit.fr\/en\/industries\/road-freight-transport-sector\/\">\n\t\t<div class=\"elementor-element elementor-element-b076b39 e-con-full e-flex e-con e-child\" data-id=\"b076b39\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d6741e0 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"d6741e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Road freight transport<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bea87b4 elementor-widget elementor-widget-image\" data-id=\"bea87b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.ng-audit.fr\/wp-content\/uploads\/2026\/02\/fleche-siteNG.svg\" title=\"fle\u0300che-siteNG\" alt=\"fle\u0300che-siteNG\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-1ebf3c9 e-con-full e-flex e-con e-child\" data-id=\"1ebf3c9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https:\/\/www.ng-audit.fr\/en\/industries\/industry-sector\/\">\n\t\t<div class=\"elementor-element elementor-element-9ce5498 e-con-full e-flex e-con e-child\" data-id=\"9ce5498\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-80e12a0 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"80e12a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Industry<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-730eb8d elementor-widget elementor-widget-image\" data-id=\"730eb8d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.ng-audit.fr\/wp-content\/uploads\/2026\/02\/fleche-siteNG.svg\" title=\"fle\u0300che-siteNG\" alt=\"fle\u0300che-siteNG\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-95f768c e-con-full e-flex e-con e-child\" data-id=\"95f768c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https:\/\/www.ng-audit.fr\/en\/industries\/construction-civil-engineering-sector\/\">\n\t\t<div class=\"elementor-element elementor-element-5ad8716 e-con-full e-flex e-con e-child\" data-id=\"5ad8716\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-69d2f54 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"69d2f54\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Construction<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b8c02b4 elementor-widget elementor-widget-image\" data-id=\"b8c02b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.ng-audit.fr\/wp-content\/uploads\/2026\/02\/fleche-siteNG.svg\" title=\"fle\u0300che-siteNG\" alt=\"fle\u0300che-siteNG\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-27f31ca e-con-full e-flex e-con e-child\" data-id=\"27f31ca\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https:\/\/www.ng-audit.fr\/en\/industries\/organized-retail-sector\/\">\n\t\t<div class=\"elementor-element elementor-element-b2198b7 e-con-full e-flex e-con e-child\" data-id=\"b2198b7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-94445de elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"94445de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Organized Commerce<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b494479 elementor-widget elementor-widget-image\" data-id=\"b494479\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.ng-audit.fr\/wp-content\/uploads\/2026\/02\/fleche-siteNG.svg\" title=\"fle\u0300che-siteNG\" alt=\"fle\u0300che-siteNG\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-70e21e9 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"70e21e9\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f7b1923\" data-id=\"f7b1923\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0b0bfaf e-flex e-con-boxed e-con e-parent\" data-id=\"0b0bfaf\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<a class=\"elementor-element elementor-element-1ef62f9 e-con-full e-flex e-con e-child\" data-id=\"1ef62f9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https:\/\/www.ng-audit.fr\/en\/industries\/health-sector\/\">\n\t\t<div class=\"elementor-element elementor-element-82274ea e-con-full e-flex e-con e-child\" data-id=\"82274ea\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3f1d2a4 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"3f1d2a4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Health<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d96794 elementor-widget elementor-widget-image\" data-id=\"1d96794\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.ng-audit.fr\/wp-content\/uploads\/2026\/02\/fleche-siteNG.svg\" title=\"fle\u0300che-siteNG\" alt=\"fle\u0300che-siteNG\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-8791810 e-con-full e-flex e-con e-child\" data-id=\"8791810\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https:\/\/www.ng-audit.fr\/en\/industries\/tech-sector\/\">\n\t\t<div class=\"elementor-element elementor-element-a9221d6 e-con-full e-flex e-con e-child\" data-id=\"a9221d6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daa8350 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"daa8350\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Technology<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-94e95b5 elementor-widget elementor-widget-image\" data-id=\"94e95b5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.ng-audit.fr\/wp-content\/uploads\/2026\/02\/fleche-siteNG.svg\" title=\"fle\u0300che-siteNG\" alt=\"fle\u0300che-siteNG\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-47fd912 e-con-full e-flex e-con e-child\" data-id=\"47fd912\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https:\/\/www.ng-audit.fr\/en\/industries\/energy-sector\/\">\n\t\t<div class=\"elementor-element elementor-element-e669aad e-con-full e-flex e-con e-child\" data-id=\"e669aad\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-179bcef elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"179bcef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Energy<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-88fdfaa elementor-widget elementor-widget-image\" data-id=\"88fdfaa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.ng-audit.fr\/wp-content\/uploads\/2026\/02\/fleche-siteNG.svg\" title=\"fle\u0300che-siteNG\" alt=\"fle\u0300che-siteNG\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Statutory audit engagements Would you like more information ? Please feel free to contact us to find out how NG can help you ! Contact us THE CONTEXT Ensuring fairness in merger transactions In the context of a merger or acquisition between companies, the law requires the appointment of a merger commissioner (or equity commissioner).<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":17623,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-22252","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Merger Audit \u2013 Statutory Audit | NG Solutions<\/title>\n<meta name=\"description\" content=\"NG provides merger advisory services for small and medium-sized enterprises (SMEs) and mid-market companies, including a fair assessment of the exchange ratio and ensuring the legal compliance of merger transactions.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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