Auditing

Assurance for your accounts

Good auditing requires full mastery of various skills applied simultaneously.

• Experience in key fields
• Service commitments
• Quality control

Experience in key fields

Groups and consolidated accounts

A quarter of our missions include auditing of consolidated accounts, particularly for groups under LBO. We therefore fully master the legal, fiscal, financial and accounting specificities resulting from the existence of groups and are thus able to alert you to particular problems in these fields.

Listed companies and IFRS standards

As statutory auditors of APE, AGP and Euronext Growth-listed entities, we have good experience of the environment of listed companies and IFRS standards.

Nexia S&A is an active partner of MiddleNext. This association, which has more than 130 members, is responsible in particular for the representation of smallcaps and midcaps in dealings with market authorities. We take part in commissions and organise technical information meetings for members.

Statutory audit of mandatory non-financial reports

We audit your Non-Financial Performance Statements (DPEF) – soon to become your CSRD sustainability report – as independent third-party verifier. Our report contains a reasoned opinion on the compliance of your non-financial report with regulatory provisions and the truth and fairness of the information provided.

International

Nexia S&A has been an active member of the Nexia International network since 1988. Operating in more than 100 countries, Nexia International is the world’s tenth biggest network of independent auditing and consulting firms. The Nexia International network shares a common methodology complying with ISA international standards.

Our full mastery of English and our involvement in the network enable us provide effective coordination of the auditing of your foreign entities.

We ourselves are often in a position to respond to instruction from foreign auditors in the course of our missions.

Our service commitments

Provision of services

Although marked by technical requirements, statutory auditing is above all a service whose effectiveness increases when a relationship of mutual trust is established.

In this context, our service commitments are based in particular on genuine involvement of the signatory partners, mission conditions defined and discussed each year, and presentation phases and written summaries for better communication and understanding.

Specialists associated with the mission

To cover the various skills required by a mission, we include specialist fields peripheral to finance and accounting, such as law, tax, information systems and actuarial services, in our missions. We also know when to refer to specialists outside our firm for specific requirements.

Quality control

Technical management via ATH.

Nexia S&A is a member of the Association Technique d’Harmonisation, the leading French technical association in which 24 independent firms representing 2,665 people participate. ATH provides its members with a range of services including an electronic audit file and associated maintenance, tool databases, training, a data center and quality control.

A periodically inspected quality system

Our quality system and our work files are reviewed annually by ATH and periodically by H3C and the representatives of the Audit Committee of the Nexia International network. We have been inspected on two occasions by H3C, in 2009 and 2012. Our last inspection indicated in particular that "the firm has an organisation enabling quality auditing".

Useful links

> www.middlenext.com
> www.nexia.com
> www.ath.asso.fr
> www.h3c.org