Audit of company transformations

Auditing mergers and company transformations is a routine task for us. The most important accounting documents for company transformations are the balance sheets certified by an auditor and the supporting asset inventories 

Types of transformation 

Hungarian law stipulates a mandatory audit in the event of company mergers and other transformations, which may be: 

  • merger or takeover, 
  • demerger or separation, 
  • change of corporate form. 

Issues in the audit of mergers and other company transformations 

A merger or other company transformation can raise a plethora of questions, the careful answer to which can be of great help to transformed companies. Such questions may be e.g.: 

  • Should the transformation take place at book or market value? 
  • How can the ownership structure be changed during the transformation? 
  • Is it possible to raise capital during the transformation, and if so, what is the best way to do that? 
  • How can statutory capital requirements be met during the transformation? 
  • What is preferential transformation and what are its tax benefits? 

Our registered auditors have many years of professional experience in auditing mergers and other company transformations, and we have sound practice in all forms of transformation. With our extensive knowledge, we can help you choose the most optimal solutions during a transformation and to certify the balance sheets according to the law. 

Chamber of Hungarian Auditors 

The audit of company transformations may be performed only by an audit firm registered by the Chamber of Hungarian Auditors or by a registered auditor. You can check our membership in the Chamber at the following link: