Financial services
A sector where the quality of financial information is a prudential matter before it is an accounting one.
Learn morePractice area
Statutory audit, performed by a registered professional
A permanent statutory engagement: certifying that your financial statements are regular and faithful, and give a true and fair view of the company's results, financial position and net assets.
What we help you solve
- A company that has reached the thresholds in the Uniform Act and must appoint a statutory auditor for the first time.
- A mandate approaching its term, with a general meeting to prepare.
- Regulated agreements entered into without the special report being drawn up.
- A shareholder, lender or investor requiring certified accounts before going further.
Independence. A statutory auditor cannot keep the books of the company whose accounts they certify. We raise this at the first conversation and help you structure a compliant arrangement.
Who may be appointed
Only a professional on the Ordre's register may accept and sign a statutory audit mandate. The firm's mandates are accepted and signed by Tchata Koubonou, qualified expert-comptable, registered with ONECCA-Togo under number 101.22.A1.
What we do
- Mandate acceptance and formal independence assessment
- Certification of the annual accounts: general report to the meeting
- Special report on regulated agreements
- Specific verifications required by the Uniform Act
- Ongoing review of the company's records and documents
- Communication with management and the board
- Alert procedure where going concern is in question
- Disclosure of unlawful acts in the conditions set by law
Standards and regional context
The engagement is performed under the OHADA Uniform Act on commercial companies and economic interest groups, following the International Standards on Auditing (ISA) and the IESBA Code of Ethics. The applicable accounting framework is the revised SYSCOHADA.
How we work
Discover
We frame the context, the risks and stakeholder expectations before proposing an approach.
Design
We build an approach proportionate to the real risk, not to a standard format.
Deliver
We carry out the work with documentation that stands up to third-party scrutiny.
Assure
We report clear conclusions, workable recommendations and an agreed follow-up.
Key points on the mandate
Appointment
The statutory auditor is appointed by the general meeting of shareholders or members.
Term
Six financial years in public limited companies (SA); three in limited liability companies (SARL) required to appoint one.
Companies concerned
All SAs, and any SARL exceeding the thresholds set by the Uniform Act on share capital, turnover or permanent headcount.
Deliverables
A general report on the annual accounts and a special report on regulated agreements, presented to the meeting.
Relevant industries
Public sector
Public accountability is demonstrated by systems that hold, not by statements of intent.
Learn moreEnergy & infrastructure
Large capital, long cycles, dense contractual structures: control failures here are paid for over many years.
Learn moreSMEs & family business
The constraint is almost never ambition. It is whether the finance function can keep pace.
Learn moreTell us what you are trying to improve
Describe your situation in a few lines. We will point you to the right person — audit, public finance, governance, SME or artificial intelligence — and we will assess your need and point you to the most suitable solution or expertise.
Contact us
contact@falconauditconsulting.com
Togo +228 90 06 83 20
International +1 240 408 2837