We possess Experience, Knowledge, Quality, Rigor, and Trust to offer the professional services clients require, in an environment of constant change and increasing regulation.

External Audit →

Public Sector Audit →

Assurance →

Financial Consulting →

ESG Assurance →

Other Consulting Services →

External Audit

In accordance with 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.

New Audit Law 10/2024

Applicable to financial years beginning on or after January 1, 2025. Public limited companies and limited liability companies must submit their accounts to audit when, for two consecutive financial years, they meet at least two of the following requirements:

• Assets exceeding €3,600,000.
• Annual turnover exceeding €6,000,000.
• More than 50 employees.

Additionally, companies with an annual turnover exceeding €10,000,000 for two consecutive financial years must submit their accounts to audit, regardless of the volume of assets or the number of employees.

Law 10/2024 Diagnosis

Does your company require an Audit?

Quick self-diagnosis tool for companies and entities

Do you need an audit?

Answer a few brief questions confidentially and discover if your company might be legally required to submit its annual accounts to an audit according to the new Law 10/2024.

Takes less than 1 minute.

Question 1

1. Is your company a Public Limited Company (SA) or a Private Limited Company (SL)?

Question 2

2. During the last two financial years, have you exceeded at least two of these criteria?

Check all options that apply to your business during the last two years:

Total assets exceeding €3,600,000 Sum of all assets, rights, and investments of the company.

Annual turnover exceeding €6,000,000 Total net turnover or sales volume of the financial year.

Average headcount exceeding 50 employees Average workforce headcount of the current and previous year.

You have selected 0 out of 3 criteria. (You need at least 2 for direct legal obligation)

Question 3

1. Has your company exceeded an annual turnover of €10,000,000 for two consecutive financial years?

This is a special financial control threshold independent of the previous 3 criteria.

Question 2

2. Is your company a foundation or an entity subject to specific regulation?

Including entities receiving relevant subsidies, stock market sector, or under additional supervisory bodies.

Form auto-filled! We have already inserted this diagnosis into the page's contact form. Simply fill in your details to submit the study request.

Public Sector Audit

We have a specialized public sector team that allows us to provide technical and optimal service to our clients:

Audits of Public Entities and Bodies under IPSAS.
Management audits of Public Entities.
Regulatory Compliance Reports.
Justificatory reports for public fees and prices.
Actuarial studies.
Services related to grants and public aid:
- Advice on preparing reports for obtaining public aid.
- Administrative verifications.
- Financial control, economic opportunity control, and efficiency control.

Assurance

Based on International Standards on Auditing (ISA), we perform assurance engagements on information used in business decision-making. Our professionals apply auditing knowledge and techniques to prepare these types of reports:

Compliance with regulatory and contractual environment.
Reliability of information provided by or to third parties.
Compliance with procedures based on agreed criteria.
Agreed-upon procedures engagements.
Internal control procedures.
Prospective information.
Limited reviews of financial information.

ESG Assurance

We have a multidisciplinary team of experts in corporate information reporting and verification, and in the consistency and coherence of ESG (environmental, social, and governance) information with financial information, who are familiar with the requirements of international regulations, such as the Corporate Sustainability Reporting Directive (CSRD), as well as local regulations.

Non-Financial Information Statements and Sustainability Reports.
Carbon footprint calculations and greenhouse gas emission declarations.
Equality Plans (Wage gap, management positions…).
Sustainable mobility plans.

Financial Consulting

Due Diligence
Feasibility and business plans.
Independent Business Reviews.
Advice on debt and financial restructurings.
Mergers and Acquisitions.
Actuarial services.
Financial Advisory Services.

Other Consulting Services

Data Protection

Adaptation of Law 29/2021 of October 28, qualified as personal data protection, to obligated subjects.
Design and implementation of technical and organizational measures regarding LQPD.
Preparation of review reports regarding LQPD.
Action plans to implement recommendations regarding LQPD.
Recurring advice on personal data protection.
Recurring support to the internal Data Protection Officer (DPO) of obligated subjects.
Provision of DPO outsourcing services.

Prevention of Money Laundering and Terrorist Financing (AML/CFT)

Adaptation of Law 14/2017 on AML/CFT to obligated subjects.
Implementation of AML/CFT measures for obligated subjects.
Conducting AML/CFT audits.
Action plans to implement recommendations regarding AML/CFT.
External expert reports on AML/CFT.
Preparation of Individual Risk Studies (ERI).
Advice to the OCIC (Internal Control and Communication Body) and the Representative before the UIFAND (Andorra Financial Intelligence Unit).
Advice on the formulation and drafting of suspicious transaction reports.
AML/CFT training.

Special Reports and Legal Requirements

Independent expert reports on non-cash contributions.
Reports on merger or spin-off projects.
Economic and financial expert appraisals.
Special reports required by regulatory bodies.
Actuarial studies.
Procedure manuals.

Auditing in Andorra