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Areas of expertise · 02

Contribution audit

Contributions, mergers and demergers: assessment of the value of contributions and the fairness of the exchange ratio.

Assess · Attest

To ensure the success of your transaction, we act as the pivot of your restructuring, orchestrating exchanges between your various advisers, such as your lawyers, finance departments and statutory auditors. This central coordination is essential to maintain complete consistency throughout the process.

Our engagement begins with a full immersion in your specific context in order to understand your particular issues and define a tailored approach. On this basis, we apply rigorous valuation using a leading-edge multi-criteria methodology, carefully selected from market practices, to validate the valuation of your assets.

Finally, we place compliance and integrity at the heart of our engagement. By certifying that the value of the assets contributed is fully consistent with the securities issued, we secure your transaction legally and financially, giving you complete peace of mind with regulators and stakeholders.

Page updated on 25 October 2026 · Auriom, under the responsibility of Kevin Kasprzak, chartered accountant and statutory auditor.

Frequently asked questions

Your questions, our answers.

Why use Auriom for your contributions in kind?

Valuing an intangible asset (customer base, brand) or a complex asset is a delicate exercise. As contribution auditors, we certify the value of your assets to protect your liability. If you decide to do without an auditor (below the legal thresholds), be aware that the partners are jointly and severally liable to third parties for the value attributed for 5 years.

How does a contribution audit engagement work?

After being appointed unanimously by the partners (or by the Commercial Court), we analyse the proof of ownership and the valuation methods used. We verify the existence of the assets and their market value on the date of contribution. Our final report allows the transaction to be validated with the Commercial Court Registry.

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