A&T Auditores

RIGOROUS, INDEPENDENT, CONFIDENTIAL

Mandatory Audit: for a company to be forced to be audited it will fulfil at least two of the following three requirements for two consecutive years (data from 2008 onwards):
  • - Total assets: € 2,850,000
  • - Turnover: € 5,700,000
  • - Average Staff: 50 persons

Audit on the Annual Accounts Mandatory

This is the audit that is not determined by a legal mandate but is convenient for the company itself, whose purpose may be to make its financial statements clear to the market and to serve as a guarantee for shareholders and administrators that the financial statements are drawn up correctly.

Audit on the Annual Accounts Voluntary

For the sole purpose of account consolidation, a group of companies is made up by the parent company and all the subsidiary companies. The parent company is that exercising or with the capacity to exercise, either directly or indirectly, control over one of more of the others, which...

Audit on the Annual Consolidated Accounts

Our collaboration will be based on the support to the execution of structural company modifications, understanding these as those alterations of the company that are beyond simple modifications of the bylaws in order to affect the net worth or personal structure of the company and which, therefore, include the transformation, merger, spin-off ...

Corporate Transformations

Two or more registered commercial companies merge into a single company by means of block transfer of their net worth and the attribution to the shareholders of the extinguished companies a series of shares, participations or quotas of the resulting company, that may be newly created or one of the companies merging.

Mergers

The spin-off of a registered commercial company may correspond to any of the following modalities:
  • - Total spin-off: total spin-off is understood to be the extinction of one company...
  • - Partial spin-off: partial spin-off is understood to be the block transfer by ...
  • - Segregation: segregation is understood to be the block transfer by universal ...

Spin-offs

A registered company may transfer as a block all its net worth by universal succession, to one or several shareholders or third parties, in exchange for a consideration that may not consist in shares, participations or shareholder quotas of the transferee. The transferring company will be extinguished in the consideration is received ...

Global Transfer of Assets and Liabilities

The scope of our review activity would include:
  • - The review of the economic, financial and ...
  • - The review and preparation of assessments ...
  • - Valuation of the company according to the ...
  • - Determination and identification of weaknesses ...
  • - Purchase and sale strategy for its optimisation from the economic, financial and tax point of view.
  • - Revision and analysis of all the documentation ...

Company Valuation

This is work for the analysis of possible tax contingencies, centred on the company relations with the different tax authorities with whose regulations it forcefully has the obligation to comply. These tax authorities are: the state, autonomic and municipal tax administrations.

Tax Review and Detection of Fiscal Contingencies