Audit Services in Andorra
We have Experience, Knowledge, Quality, Rigor, and Trust to provide the professional services required by our clients, in a constantly changing and increasingly regulated environment.
EXTERNAL AUDIT
According to the Audit Law, entities or groups of entities that individually or on a consolidated basis meet the established thresholds must submit audited annual accounts.
- Audit of individual annual accounts.
- Audit of consolidated annual accounts.
- Reporting to international groups under IFRS or local GAAP standards.
PUBLIC SECTOR AUDIT
We have a specialized team in the public sector that enables us to provide technical and optimal service to our clients:
- Audits of entities and public bodies under IFRS for SMEs.
- Management audits of public entities.
- Compliance reports.
- Justification reports for fees and public prices.
- Services related to grants and public aid:
- Advisory in the preparation of reports for obtaining public grants.
- Administrative verifications.
- Financial control, economic opportunity control, and efficiency control.
ASSURANCE
Based on the International Standards on Auditing (ISA), we perform assurance work on the information used in decision-making within companies. Our professionals apply auditing knowledge and techniques to prepare the following types of reports:
- Compliance with regulatory and contractual environment.
- Reliability of information provided by or to third parties.
- Compliance with procedures based on agreed-upon criteria.
- Internal control procedures.
- Prospective information.
FINANCIAL CONSULTING SERVICES
- Financial Due Diligence.
- Feasibility and Business Plans.
- Independent Business Reviews.
- Debt and Financial Restructuring Advisory.
- Mergers and Acquisitions.
- Spin-off.
- Actuarial Services.
- Financial Advisory Services.
ASSURANCE ESG
We have a multidisciplinary team specializing in reporting and verification of corporate information, as well as in ensuring the consistency and coherence of ESG (Environmental, Social, and Governance) information with financial information. Our team is well-versed in international regulations, including the Corporate Sustainability Reporting Directive (CSRD), as well as local regulations.
- Non-Financial Information Statements and Sustainability Reports.
- Carbon footprint calculations and greenhouse gas emissions statements.
- Equality plans (salary gap, executive positions, etc.).
- Sustainable mobility plans.
OTHER AUDIT AND CONSULTING SERVICES
Special Reports and Legal Requirements
- Independent expert reports on non-cash contributions.
- Reports on merger or spin-off projects.
- Actuarial studies.
- Procedures manuals.
Anti-Money Laundering and Combating the Financing of Terrorism (AML/CTF)
- Adaptation of Law 14/2017 on AML/CTF for obligated subjects.
- Implementation of AML/CTF measures for obligated subjects.
- Conducting AML/CTF audits.
- Action plans to implement recommendations on AML/CTF.
- External expert reports on AML/CTF.
- Conducting Individual Risk Assessments (IRA).
- Advisory services to the ICCB (Internal Control and Communication Body) and the Representative before UIFAND (Unitat d’Intel·ligència Financera d’Andorra).
- Advisory on the planning and drafting of suspicious activity reports.
- Training on AML/CTF.
Personal Data Protection
- Adaptation of Law 29/2021 of October 28, qualified for personal data protection, to obligated subjects (LQPD).
- Design and implementation of technical and organizational measures in LQPD.
- Preparation of review reports on LQPD.
- Action plans to implement recommendations on LQPD.
- Ongoing advisory on personal data protection.
- Ongoing support to the internal Data Protection Officer (DPO) of obligated subjects.
- Provision of DPO outsourcing services.
