Special Reports (Other Assurance Services)

In addition to the audit report of annual accounts and the limited review report, there are many situations where a review of financial statements, accounts or specific items of expenses or income, or compliance with financial or even legal contractual clauses, by an expert and independent professional is required. These situations give rise to a wide range of reports that, generically, are known as “special reports” and that would be considered as assurance services.

Audalia Nexia has professionals specialised in the area of ​​assurance & audit who have wide experience in this type of work. Thanks to this, we prepare independent reports that are increasingly requested by companies, in order to place more trust in financial information and comply with the commitment to transparency currently demanded by society.

Agreed procedures

We perform specifically agreed tests on certain aspects of the reviewed company to satisfy third parties on the fulfilment of a commitment adopted by the said reviewed company.

Report on the Status of Non-Financial Information

Certain companies must publish a Report on the status of non-financial information that has to be subject to verification by an independent expert.

Reports by legal requirements

Commercial legislation and, especially, the Capital Companies Act, establish that certain corporate transactions are subject to review by an independent expert that may grant an additional level of security to shareholders, investors or potential investors. Some examples of this type of report is:

  • Increase of capital charged to reserves.
  • Increase of capital through non-cash contributions.
  • Increase of capital by credit balance.
  • Capital reduction to reestablish property balance due to losses.
  • Issuance of debentures or bonds that may be converted into stock.
  • Transfer from Sociedad limitada (Private Company Limited) into Sociedad Anónima (Public Company).

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