{"id":1532,"date":"2021-03-05T15:57:59","date_gmt":"2021-03-05T14:57:59","guid":{"rendered":"http:\/\/mgi-bpo.hu\/szolgaltatasok\/audit-of-mergers-and-acquisitions\/"},"modified":"2021-04-28T11:35:45","modified_gmt":"2021-04-28T09:35:45","slug":"audit-of-company-transformations","status":"publish","type":"szolgaltatasok","link":"https:\/\/mgi-bpo.hu\/en\/services\/audit-of-company-transformations\/","title":{"rendered":"Audit of company transformations"},"content":{"rendered":"<p><span data-contrast=\"auto\">Auditing mergers and company <\/span><span data-contrast=\"auto\">transformation<\/span><span data-contrast=\"auto\">s is a routine task for us.\u00a0<\/span><span data-contrast=\"auto\">The most important accounting documents for company\u00a0<\/span><span data-contrast=\"auto\">transformation<\/span><span data-contrast=\"auto\">s are the\u00a0<\/span><b><span data-contrast=\"auto\">balance sheets<\/span><\/b><span data-contrast=\"auto\">\u00a0certified by an auditor and the supporting\u00a0<\/span><b><span data-contrast=\"auto\">asset inventories<\/span><\/b><span data-contrast=\"auto\">.\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<h2><b><span data-contrast=\"auto\">Types of\u00a0<\/span><\/b><b><span data-contrast=\"auto\">transformation<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">\u00a0<\/span><\/h2>\n<p><span data-contrast=\"auto\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-1821 alignright\" src=\"\/wp-content\/uploads\/2021\/03\/atalakulas\/talakulas-500x500.png\" alt=\"\" width=\"190\" height=\"190\" srcset=\"https:\/\/mgi-bpo.hu\/wp-content\/uploads\/2021\/03\/atalakulas\/talakulas.png 500w, https:\/\/mgi-bpo.hu\/wp-content\/uploads\/2021\/03\/atalakulas\/talakulas-300x300.png 300w\" sizes=\"auto, (max-width: 190px) 100vw, 190px\" \/>Hungarian law stipulates a mandatory audit in the event of\u00a0<\/span><span data-contrast=\"auto\">company mergers and other <\/span><span data-contrast=\"auto\">transformation<\/span><span data-contrast=\"auto\">s, which may be<\/span><span data-contrast=\"auto\">:<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">merger or takeover<\/span><span data-contrast=\"auto\">,<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">demerger or<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">separation<\/span><span data-contrast=\"auto\">,<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">change of corporate form.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<h2><b><span data-contrast=\"auto\">Issues in the audit of mergers and other company <\/span><\/b><b><span data-contrast=\"auto\">transformation<\/span><\/b><b><span data-contrast=\"auto\">s<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">\u00a0<\/span><\/h2>\n<p><span data-contrast=\"auto\">A merger or other company <\/span><span data-contrast=\"auto\">transformation<\/span><span data-contrast=\"auto\">\u00a0can raise a plethora of questions, the careful answer to which can be of great help to\u00a0<\/span><span data-contrast=\"auto\">transformed<\/span><span data-contrast=\"auto\">\u00a0companies.<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">Such\u00a0<\/span><span data-contrast=\"auto\">questions<\/span><span data-contrast=\"auto\">\u00a0may be e.g.<\/span><span data-contrast=\"auto\">:<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Should the transformation take place at book or market value<\/span><span data-contrast=\"auto\">?<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">How can the ownership structure be changed during the transformation<\/span><span data-contrast=\"auto\">?<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">Is it possible to raise capital during the transformation, and if so, what is the best way to do that<\/span><span data-contrast=\"auto\">?<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" aria-setsize=\"-1\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\">How can statutory capital requirements be met during the transformation<\/span><span data-contrast=\"auto\">?<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" aria-setsize=\"-1\" data-aria-posinset=\"5\" data-aria-level=\"1\"><span data-contrast=\"auto\">What is preferential transformation and what are its tax benefits<\/span><span data-contrast=\"auto\">?<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Our registered auditors\u00a0<\/span><span data-contrast=\"auto\">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.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<h2><b><span data-contrast=\"auto\">Chamber of Hungarian Auditors<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">\u00a0<\/span><\/h2>\n<p><span data-contrast=\"auto\">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.<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">You can check our membership in the Chamber at the following link<\/span><span data-contrast=\"auto\">:\u202f<\/span><a href=\"https:\/\/mkvk.hu\/hu\/tarsasag?id=2614\"><span data-contrast=\"none\">https:\/\/mkvk.hu\/hu\/tarsasag?id=2614<\/span><\/a><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n","protected":false},"featured_media":0,"template":"","szolgaltatas_kategoria":[28],"class_list":["post-1532","szolgaltatasok","type-szolgaltatasok","status-publish","hentry","szolgaltatas_kategoria-assurance"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - 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