{"id":22274,"date":"2025-12-08T18:31:03","date_gmt":"2025-12-08T17:31:03","guid":{"rendered":"https:\/\/www.ng-audit.fr\/solutions-2\/statutory-audit\/contribution-audit\/"},"modified":"2026-04-15T14:03:28","modified_gmt":"2026-04-15T12:03:28","slug":"contribution-audit","status":"publish","type":"page","link":"https:\/\/www.ng-audit.fr\/en\/services\/statutory-audit\/contribution-audit\/","title":{"rendered":"Contribution Audit"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"22274\" class=\"elementor elementor-22274 elementor-17555\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4012f60 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4012f60\" 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-00aebd0 elementor-hidden-tablet elementor-hidden-mobile\" data-id=\"00aebd0\" 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-7e96948 e-flex e-con-boxed e-con e-parent\" data-id=\"7e96948\" 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-f3f7310 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"f3f7310\" 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-5df3ddc 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=\"5df3ddc\" 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-1-5df3ddc\" 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-2-5df3ddc\" 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-d74f58a e-flex e-con-boxed e-con e-parent\" data-id=\"d74f58a\" 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-8191281 elementor-widget elementor-widget-heading\" data-id=\"8191281\" 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-d370f9a elementor-widget elementor-widget-text-editor\" data-id=\"d370f9a\" 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-03034f5 elementor-align-left elementor-widget elementor-widget-button\" data-id=\"03034f5\" 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-9955a52\" data-id=\"9955a52\" 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-012fdac elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"012fdac\" 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-72ffe1e elementor-widget elementor-widget-heading\" data-id=\"72ffe1e\" 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 equity\nin contributions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b0c0837 elementor-widget__width-initial elementor-widget elementor-widget-spacer\" data-id=\"b0c0837\" 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-83dcde8 elementor-widget elementor-widget-text-editor\" data-id=\"83dcde8\" 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>When <strong>forming a company or increasing its capital <\/strong>through contributions in kind (real estate, securities, patents, business assets&#8230;), the law generally requires the appointment of a <strong>contribution auditor<\/strong>, subject to certain exceptions.<\/p>\n<p>The contribution appraiser is responsible for <strong>verifying the value of the assets<\/strong> 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. <\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-698360d elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"698360d\" 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-df03a3e elementor-widget elementor-widget-heading\" data-id=\"df03a3e\" 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\">Secure your contributions, build trust<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-01a004e elementor-widget__width-initial elementor-widget elementor-widget-spacer\" data-id=\"01a004e\" 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-c2acecb elementor-widget elementor-widget-text-editor\" data-id=\"c2acecb\" 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>When forming a new business or conducting a capital increase,<strong> engaging a contribution auditor<\/strong> 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. <\/p>\n<p>By ensuring complete transparency, the<strong> contribution audit helps prevent disputes among partners<\/strong> 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. <\/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-bf137c1 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bf137c1\" 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-4775371\" data-id=\"4775371\" 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-fba7af1 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"fba7af1\" 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-1008c13\" data-id=\"1008c13\" 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-e2fc99a elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"e2fc99a\" 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-a9d8e02 elementor-widget elementor-widget-text-editor\" data-id=\"a9d8e02\" 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-d156979 elementor-pagination-type-bullets elementor-arrows-position-inside elementor-pagination-position-outside elementor-widget elementor-widget-n-carousel\" data-id=\"d156979\" 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-c8f13b4 e-flex e-con-boxed e-con e-child\" data-id=\"c8f13b4\" 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-616b472 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"616b472\" 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>Industry expertise<\/strong> in the valuation of <strong>all types of assets<\/strong> (real estate, patents, securities, etc.)<\/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-81d39a2 e-flex e-con-boxed e-con e-child\" data-id=\"81d39a2\" 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-710862a elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"710862a\" 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>Proven methodologies<\/strong> : asset-based approach, DCF, market comparables.<\/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-7ee8f6e e-flex e-con-boxed e-con e-child\" data-id=\"7ee8f6e\" 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-d4c5d26 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"d4c5d26\" 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 \"><strong>Complete independence<\/strong> and strict adherence to <strong>ethical standards<\/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-4d74160 e-flex e-con-boxed e-con e-child\" data-id=\"4d74160\" 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-8b61032 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"8b61032\" 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 \">Prompt service and personalized support at every step.<\/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-6ed558a elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6ed558a\" 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-e0da00a\" data-id=\"e0da00a\" 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-2790cc6 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"2790cc6\" 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-4df11c8 elementor-widget elementor-widget-heading\" data-id=\"4df11c8\" 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 Contribution Audit<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba31892 elementor-widget__width-initial elementor-widget elementor-widget-spacer\" data-id=\"ba31892\" 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-a956786 e-grid e-con-boxed e-con e-parent\" data-id=\"a956786\" 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-bb5c658 elementor-widget__width-initial elementor-widget elementor-widget-stm_company_history\" data-id=\"bb5c658\" 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 contributions<\/h4>\n\t\t\t<div class=\"accordion\">\n<div class=\"content_accordion\">\n<div class=\"inner\">\n<p>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...).<\/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\">Independent assessment<\/h4>\n\t\t\t<div class=\"accordion\">\n<div class=\"content_accordion\">\n<div class=\"inner\">\n<p>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. <\/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\">Drafting the report<\/h4>\n\t\t\t<p>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. <\/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-7e38921 elementor-widget elementor-widget-image\" data-id=\"7e38921\" 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-e1d1c5e elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e1d1c5e\" 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-c799764\" data-id=\"c799764\" 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-aae6db7 e-con-full e-flex e-con e-parent\" data-id=\"aae6db7\" 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-247a226 e-con-full e-flex e-con e-child\" data-id=\"247a226\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-75f2d0b elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"75f2d0b\" 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-ab4114a elementor-widget elementor-widget-heading\" data-id=\"ab4114a\" 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-27017ea elementor-widget__width-initial elementor-widget elementor-widget-spacer\" data-id=\"27017ea\" 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-128098e elementor-widget elementor-widget-text-editor\" data-id=\"128098e\" 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-9e62a87 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9e62a87\" 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-9e06593\" data-id=\"9e06593\" 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-6f71671 e-flex e-con-boxed e-con e-child\" data-id=\"6f71671\" 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-3767393 e-con-full e-flex e-con e-child\" data-id=\"3767393\" 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-42a22d0 e-con-full e-flex e-con e-child\" data-id=\"42a22d0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9a35b6d elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"9a35b6d\" 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-6481fb6 elementor-widget elementor-widget-image\" data-id=\"6481fb6\" 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-1321639 e-con-full e-flex e-con e-child\" data-id=\"1321639\" 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-ca184e3 e-con-full e-flex e-con e-child\" data-id=\"ca184e3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-04c1535 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"04c1535\" 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-a478d14 elementor-widget elementor-widget-image\" data-id=\"a478d14\" 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-c923e44 e-con-full e-flex e-con e-child\" data-id=\"c923e44\" 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-2af27c0 e-con-full e-flex e-con e-child\" data-id=\"2af27c0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2232908 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"2232908\" 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-e783ac2 elementor-widget elementor-widget-image\" data-id=\"e783ac2\" 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-e1b1b62 e-con-full e-flex e-con e-child\" data-id=\"e1b1b62\" 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-6ec8c71 e-con-full e-flex e-con e-child\" data-id=\"6ec8c71\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3807009 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"3807009\" 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-0f205c7 elementor-widget elementor-widget-image\" data-id=\"0f205c7\" 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-e9bff0c elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e9bff0c\" 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-dcfb299\" data-id=\"dcfb299\" 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-7476e0e e-flex e-con-boxed e-con e-parent\" data-id=\"7476e0e\" 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-a681f7e e-con-full e-flex e-con e-child\" data-id=\"a681f7e\" 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-15502fc e-con-full e-flex e-con e-child\" data-id=\"15502fc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9f88338 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"9f88338\" 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-d7937b6 elementor-widget elementor-widget-image\" data-id=\"d7937b6\" 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-282fc5a e-con-full e-flex e-con e-child\" data-id=\"282fc5a\" 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-1d9200a e-con-full e-flex e-con e-child\" data-id=\"1d9200a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3cdaa17 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"3cdaa17\" 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-ef2e519 elementor-widget elementor-widget-image\" data-id=\"ef2e519\" 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-38f92f0 e-con-full e-flex e-con e-child\" data-id=\"38f92f0\" 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-86163e6 e-con-full e-flex e-con e-child\" data-id=\"86163e6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fa1bfcc elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"fa1bfcc\" 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-ef8b8ef elementor-widget elementor-widget-image\" data-id=\"ef8b8ef\" 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 equity in contributions When forming a company or increasing its capital through contributions in kind (real estate, securities, patents, business assets&#8230;), the law generally requires the<\/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-22274","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>Contribution Audit (CA) \u2013 Statutory Audit | NG Solutions<\/title>\n<meta name=\"description\" content=\"NG provides contribution verification services for small and medium-sized enterprises (SMEs) and mid-sized companies : independent verification of contributions in kind and compliance with legal requirements.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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