Carrying out the transformation of companies requires the development of a plan of transformation, which, in order to increase the reliability of the information contained therein, is compulsorily audited by a certified public accountant for accuracy and reliability. Moore Polska also provides services for the examination of transformation plans, mergers and other obligations under the Companies Act.
The purpose of the examination of the transformation plan is to issue an opinion to the shareholders of the transformed company that the management of the transformed company has prepared the transformation plan in accordance with the applicable law.
In addition, he correctly and reliably determined the carrying value of the assets of the converted company and the value of the shares.
The auditor also examines whether the financial statements prepared for the purpose of the restatement comply with the law and with the contract or articles of incorporation, as to form and content, applicable to the entity, and whether they present fairly and clearly all information relevant to the entity.
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