AUDIT AND OTHER ATTESTATION SERVICES
Audit and review of individual and consolidated financial statements, prepared under the Accountancy Act and the International Financial Reporting Standards
Audit of historical financial data for the purposes of prospectus and other information documents
Verification of the financial part of prospectus, memorandum and registration documents
Audit of merger, transformation and demerger plans, as well as other procedures to be performed by the Certified Auditor that follow from the Code of Commercial Companies
Drafting Comfort Letters
Development of the conception of management accounting and controlling.
Audit of utilization of subsidies:
- Audit of utilization of grants from EU support programs for Beneficiaries and Intermediate Bodies
- Advisory and support services provided to Beneficiaries before settlement of the grant.
- Audit of twinning programs.
- Audit of projects compliant with provisions of Regulation of the Minister of Science and Higher Education of 29 September 2011 on external audit of disbursement of funds on research projects.
- Training in accounting.
- Training in financial reporting.
- Training in taxes and commercial law (conducted by experienced tax advisors and lawyers).
DUE DILLIGENCE and VALUATIONS
- Organizing and conducting the financial due diligence process of a company or project for the purpose of the M&A transaction (for both the buyer and the seller), bond issue or otherwise, at various stages of the procedure or transaction and in a flexible manner taking the Client’s needs into account
- Organizing and conducting the tax and legal due diligence process of a company or project in cooperation with experienced tax advisors and legal counsels
- Valuations of companies, interests, shares (for purposes related e.g. to M&A transactions, bond issues, property contributions to corporations as required by the Code of Commercial Companies)
- Trademark valuations
- Opinions on valuations as required by the Code of Commercial Companies
- Valuations of intangibles, as e.g. know how and databases.
Verification of the correctness of the preparation of questionnaires about placing on the market on the market of at least 10,000 tonnes of CO2-equivalent hydrofluorocarbons; the questionnaires are verified in accordance with the provisions of Regulation 517/2014 of the European Parliament and of the Council and the Commission Implementing Regulation 1191/2014
Verification of declarations of conformity prepared by equipment importers drawn up in accordance with the Commission Implementing Regulation 2016/879
We are an entity accredited by the Polish Centre for Accreditation to verify annual carbon dioxide emission reports, No. PL-VG-0015 (accreditation under Directive 2003/87/EC). According to the accreditation, the area of PGA’s GHG activity covers Poland (geographical area of activity). Documents and detailed information on GHG verification: Rules and Regulations of the impartiality committee, description of the verification process and the impartiality policy can be found in the “About NAS” tab in the downloadable documents section. In accordance with art. 14 point 2.1.1. 2(B) of Regulation 517/214 in connection with the above accreditation, we may carry out verification of questionnaires from the marketing of at least 10,000 tonnes of CO2 equivalent from all EU countries.
INTERNAL AUDIT AND CORPORATE FINANCE MANAGEMENT
Organizing or optimizing the Internal Audit function
Development and execution of Internal Audit plans
Internal audit quality assessment
Complex outsourcing of the Internal Audit function (especially at the Public Finance Entities listed in Article 274 of the Public Finance Act)
Outsourcing of selected elements of corporate finance management.