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statutory audit and contributions audit

Legal audits are done following the profession’s norms directly settled by the Commercial Code.Exelmans constantly improves its tools and training in order to keep a high accuracy level of its auditors.

Thanks to its privileged relations with Private Equity, Exelmans has built up a considerable portfolio of clients under LBO. In addition to the diversity of topics and sectors encountered in their daily work, auditors have to facehigh requirements from shareholders and banking environmenton each mission.

Finally, we have chosen to specialize our teams on Legal Appraisal of Contributions and Specific benefits audit subjects in order to offer optimal reactivity and competency to lawyers who mandate us for their clients.

Your contacts

Eric Guedj

Founding Partner

Stéphane Dahan

Founding Partner

Julien Konopnicki


Emmanuelle Nataf


Aurélie Zambiasi

Quality Director


Do these costs are capitalized? Can this non-recurring event be classified as an exceptional event?

The Auditor is regularly confronted with this type of question, in order to assess the legality of some accounting options. Reference texts can leave room for interpretation. The optimization of EBITDA and the respect of bank covenants are often the backdrop of this type of solicitation.

Should this goodwill be depreciated?

This issue is very important as depreciations are irreversible. The performance envisaged in the Business Plans before the Covid-19 will for the most part not be achieved. Are the company performance goals simply postponed or irreversibly altered? How can we reflect the true picture of the accounts in this context of global economic uncertainty?

How do I register the revenues of this product?

This question is common when the products sold combine several services or several phases in their realization. The apprehension of their accounting is generally based on analytical information and to specific rules.

Should this contribution be appreciated in real value or net book value?


It is the main challenge of changing control of the post-operation target that generally resolves this recurring issue. It gives place to subtile analyses, always carried out on a case-by-case basis.