Services arising from the Commercial Companies Code

The Commercial Companies Code determines situations when it is necessary to audit certain plans, valuations and other documents. Pursuant to the provisions of the Commercial Companies Code, such audits can be performed only by statutory auditors. 

We have a strong teams of employees, experience and competence necessary to perform any such audit.

Our certification services arising from the regulations of the Commercial Companies Code include in particular:

  • Auditing the company’s accounting and activities (Art. 223-226 of the Commercial Companies Code),
  • Auditing the reports of the founders of a joint stock company, related to non-cash contributions, assets acquired before the incorporation, valuation of contributions (Art. 311-320, 449 of the Commercial Companies Code),
  • Auditing the board’s reports related to the purchasing of any assets for a price exceeding 10% of the paid-up share capital from the founder or a shareholder (Art. 393-394 of the Commercial Companies Code),  
  • Auditing the valuation of shares subject to compulsory redemption (Art. 416-418 of the Commercial Companies Code),
  • Auditing non-cash contributions related to the conditional increase of the share capital (Art. 449-450 of the Commercial Companies Code),
  • Auditing plans concerning the mergers of companies (Art. 502-503, 516, 520 of the Commercial Companies Code),
  • Auditing plans concerning the division of companies (Art. 536-537 of the Commercial Companies Code),
  • Auditing plans concerning transformations in terms of accuracy and reliability (Art. 555-556 of the Commercial Companies Code). 

If you have any questions or concerns - please contact us.

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