Audits for restructuring

Further financial information is often required for organisation restructuring in line with legal and regulatory requirements as well as on the basis of private legal agreements. For example, the statutory individual and consolidated financial statements for IPOs and M & A transactions of operational subdivisions do not match the information needs of the decision makers.

Our services therefore include the following, for example:

  • Assessment of carve-out financial statements and  
  • Pro forma accounting
  • Prospect assessment, comfort letters and other confirmations for the capital market

In the corporate restructuring of companies, compliance with legal requirements and the appropriateness of the conversion ratios and cash payments usually have to be checked. Special audits under company law also have to be performed, either on a voluntary basis or due to judicial rulings.

  • Impairment tests for non-cash contributions (§183 of the AktG) (German stock corporation act)
  • Formation audits (§33 of the AktG)
  • Merger audit (§11 of the German Transformation Act (UmwG))
  • Squeeze-out
  • Special audits (§142 et seq. of the AktG)