{"id":22277,"date":"2026-01-02T17:02:51","date_gmt":"2026-01-02T16:02:51","guid":{"rendered":"https:\/\/www.ng-audit.fr\/solutions-2\/statutory-audit\/audit-of-special-benefits\/"},"modified":"2026-04-15T14:20:01","modified_gmt":"2026-04-15T12:20:01","slug":"audit-of-special-benefits","status":"publish","type":"page","link":"https:\/\/www.ng-audit.fr\/en\/services\/statutory-audit\/audit-of-special-benefits\/","title":{"rendered":"Audit of special benefits"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"22277\" class=\"elementor elementor-22277 elementor-18064\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-76c64ee elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"76c64ee\" 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-c3f328a elementor-hidden-tablet elementor-hidden-mobile\" data-id=\"c3f328a\" 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-28b3124 e-flex e-con-boxed e-con e-parent\" data-id=\"28b3124\" 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-556f765 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"556f765\" 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-95eab11 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=\"95eab11\" 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-1-95eab11\" 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-2-95eab11\" 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-ffe99f8 e-flex e-con-boxed e-con e-parent\" data-id=\"ffe99f8\" 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-89b337c elementor-widget elementor-widget-heading\" data-id=\"89b337c\" 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-572d086 elementor-widget elementor-widget-text-editor\" data-id=\"572d086\" 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-2d59d1b elementor-align-left elementor-widget elementor-widget-button\" data-id=\"2d59d1b\" 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-8b738b5\" data-id=\"8b738b5\" 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-c66b0ec elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"c66b0ec\" 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-b9cf0af elementor-widget elementor-widget-heading\" data-id=\"b9cf0af\" 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\">Independent oversight to maintain balance<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bd27839 elementor-widget__width-initial elementor-widget elementor-widget-spacer\" data-id=\"bd27839\" 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-b73c2da elementor-widget elementor-widget-text-editor\" data-id=\"b73c2da\" 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 certain legal or financial transactions,<strong> special benefits may be granted<\/strong> to one or more partners, shareholders, or even third parties. These benefits may be financial in nature (preferential dividends, preferred shares) or political (double voting rights, veto rights&#8230;). <\/p>\n<p>To <strong>maintain a balance <\/strong>among stakeholders, the law requires the appointment of a special benefits commissioner, who is responsible for assessing the legitimacy, consistency, and implications of these specific rights.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9f4d35d elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"9f4d35d\" 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-3ddb76d elementor-widget elementor-widget-heading\" data-id=\"3ddb76d\" 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\">Prevent abuse of majority power and strengthen statutory stability<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9c7043f elementor-widget__width-initial elementor-widget elementor-widget-spacer\" data-id=\"9c7043f\" 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-93d4e78 elementor-widget elementor-widget-text-editor\" data-id=\"93d4e78\" 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 purpose of this mission is to uphold equality among partners by ensuring a fair balance in decision-making. It also aims to strengthen collective decisions through independent and objective analysis, thereby bringing transparency and impartiality to the process. <\/p>\n<p>Finally, it helps prevent any abuse of majority power or authority, particularly when the articles of incorporation are drafted or amended, in order to ensure the protection of everyone\u2019s rights and the stability of governance.<\/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-b8aead4 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b8aead4\" 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-49e357a\" data-id=\"49e357a\" 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-8d5997f elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"8d5997f\" 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-6177313\" data-id=\"6177313\" 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-be32ba5 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"be32ba5\" 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-dbeea30 elementor-widget elementor-widget-text-editor\" data-id=\"dbeea30\" 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-b5eb8ba elementor-pagination-type-bullets elementor-arrows-position-inside elementor-pagination-position-outside elementor-widget elementor-widget-n-carousel\" data-id=\"b5eb8ba\" 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;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 3\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-17252c5 e-flex e-con-boxed e-con e-child\" data-id=\"17252c5\" 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-171286e elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"171286e\" 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>Combined legal and financial expertise<\/strong> for a comprehensive analysis of the issues.<\/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 3\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9a49fed e-flex e-con-boxed e-con e-child\" data-id=\"9a49fed\" 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-99765fd elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"99765fd\" 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>Independence and neutrality are guaranteed <\/strong>by our status and methodology.<\/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 3\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5a82a4b e-flex e-con-boxed e-con e-child\" data-id=\"5a82a4b\" 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-7d8dee8 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"7d8dee8\" 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>A clear and well-documented report<\/strong> that helps partners understand the information and make decisions.<\/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-9498c2c elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9498c2c\" 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-2761503\" data-id=\"2761503\" 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-4b94e27 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"4b94e27\" 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-00cc599 elementor-widget elementor-widget-heading\" data-id=\"00cc599\" 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 Milestones of the Audit of special benefits<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ca571bd elementor-widget__width-initial elementor-widget elementor-widget-spacer\" data-id=\"ca571bd\" 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-a207a33 e-grid e-con-boxed e-con e-parent\" data-id=\"a207a33\" 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-a27e9e6 elementor-widget__width-initial elementor-widget elementor-widget-stm_company_history\" data-id=\"a27e9e6\" 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\">Identification of specific benefits<\/h4>\n\t\t\t<div class=\"accordion\">\n<div class=\"content_accordion\">\n<div class=\"inner\">\n<p>Analysis of articles of incorporation, draft resolutions or bylaws, and the relevant rights.<\/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\">Impact assessment<\/h4>\n\t\t\t<div class=\"accordion\">\n<div class=\"content_accordion\">\n<div class=\"inner\">\n<p>Analysis of the economic, legal, and political implications for the other partners or shareholders.<\/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 of the reasoned report<\/h4>\n\t\t\t<p>A detailed report submitted to the shareholders\u2019 meeting or the founders, setting forth the nature of the benefits, their justification, and their fairness. This report is made available to the shareholders within the statutory time limits (generally 8 days before the shareholders\u2019 meeting or 3 days before the articles of incorporation are signed). <\/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-eb1198a elementor-widget elementor-widget-image\" data-id=\"eb1198a\" 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-7fb4556 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7fb4556\" 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-2935b76\" data-id=\"2935b76\" 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-8b27cfb e-con-full e-flex e-con e-parent\" data-id=\"8b27cfb\" 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-60a393f e-con-full e-flex e-con e-child\" data-id=\"60a393f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6b0490d elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"6b0490d\" 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-2bc5574 elementor-widget elementor-widget-heading\" data-id=\"2bc5574\" 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-eb202a5 elementor-widget__width-initial elementor-widget elementor-widget-spacer\" data-id=\"eb202a5\" 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-7e388a7 elementor-widget elementor-widget-text-editor\" data-id=\"7e388a7\" 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-45f2000 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"45f2000\" 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-3ef7293\" data-id=\"3ef7293\" 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-3bd565e e-flex e-con-boxed e-con e-child\" data-id=\"3bd565e\" 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-301fbf1 e-con-full e-flex e-con e-child\" data-id=\"301fbf1\" 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-6ee8810 e-con-full e-flex e-con e-child\" data-id=\"6ee8810\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-73736a9 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"73736a9\" 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-aebcdac elementor-widget elementor-widget-image\" data-id=\"aebcdac\" 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-a01ed46 e-con-full e-flex e-con e-child\" data-id=\"a01ed46\" 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-caf7b7c e-con-full e-flex e-con e-child\" data-id=\"caf7b7c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cdc7d4b elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"cdc7d4b\" 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-cde4099 elementor-widget elementor-widget-image\" data-id=\"cde4099\" 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-7a4438f e-con-full e-flex e-con e-child\" data-id=\"7a4438f\" 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-63a47a7 e-con-full e-flex e-con e-child\" data-id=\"63a47a7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-627f06e elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"627f06e\" 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-81c346f elementor-widget elementor-widget-image\" data-id=\"81c346f\" 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-aff5eed e-con-full e-flex e-con e-child\" data-id=\"aff5eed\" 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-0ab3d3c e-con-full e-flex e-con e-child\" data-id=\"0ab3d3c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2a2ef67 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"2a2ef67\" 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-19fb7c0 elementor-widget elementor-widget-image\" data-id=\"19fb7c0\" 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-9d119c5 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9d119c5\" 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-c13e63f\" data-id=\"c13e63f\" 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-7737be5 e-flex e-con-boxed e-con e-parent\" data-id=\"7737be5\" 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-8cb7be9 e-con-full e-flex e-con e-child\" data-id=\"8cb7be9\" 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-670c296 e-con-full e-flex e-con e-child\" data-id=\"670c296\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-131c201 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"131c201\" 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-062a911 elementor-widget elementor-widget-image\" data-id=\"062a911\" 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-d78ca24 e-con-full e-flex e-con e-child\" data-id=\"d78ca24\" 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-8cfdfd8 e-con-full e-flex e-con e-child\" data-id=\"8cfdfd8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cd7e440 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"cd7e440\" 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-c49c3cf elementor-widget elementor-widget-image\" data-id=\"c49c3cf\" 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-66ad7b1 e-con-full e-flex e-con e-child\" data-id=\"66ad7b1\" 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-e7422f6 e-con-full e-flex e-con e-child\" data-id=\"e7422f6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-31935c1 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"31935c1\" 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-dbc34f2 elementor-widget elementor-widget-image\" data-id=\"dbc34f2\" 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 Independent oversight to maintain balance In certain legal or financial transactions, special benefits may be granted to one or more partners, shareholders, or even third parties. These<\/p>\n","protected":false},"author":1,"featured_media":22050,"parent":17623,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-22277","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Audit of special benefits \u2013 Statutory Audit<\/title>\n<meta name=\"description\" content=\"NG provides audit services for special benefits programs for small and medium-sized businesses : independent verification of operations and compliance with legal standards.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ng-audit.fr\/en\/services\/statutory-audit\/audit-of-special-benefits\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta 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