oferta

  2. Home
  3. Offer
  4. Assessment and business consultancy
  5. Achieving due diligence

Achieving due diligence

Before the purchase of shares and stocks, enterprises, or their organized parts, before making a decision regarding a merger or transformation, and before making a decision regarding other capital investments, we carry out a due diligence review.

A due dilligence audit makes it possible for potential investors to make rational and optimal decisions; its effects can be an influential tool in negotiations by having an effect on the assessment of the subject of the transaction. Due diligence, depending on the requirements of the client, can include:

  • financial aspects and particulars: an assessment of the correctness of the valuation of assets and liabilities and the determination of the financial result; identification of meaningful changes in assets, liabilities, income, costs; identification and assessment of meaningful economic operations having an effect on the financial situation; identification of off-balance-sheet obligations and an assessment of the effect of concluded agreements on the financial and property situation,
  • tax aspects including in particular: an assessment of the correctness of tax settlements and risks arising from them; identification of economic operations – with use of random and purposeful selection – from which diverging interpretations between the enterprise and tax or fiscal bodies can arise.

This scope can be expanded to include other spheres, depending on the needs of the client.

Due diligence is a process adapted to each entity that is audited, to the expectations of potential investors, and to the aims of the audit. The results of due diligence often have a fundamental effect on the evaluation of reliability of the assessment of the entity being audited, as well as on the evaluation of cost-effectiveness and the level of risk associated with investment. The result of a due diligence audit is the identification and delivery of reliable information regarding the entity under audit, and the identification and quantification of risks and threats within the entity under audit.

 

Inquiry

wypelnij

Fill in and return from
pobierz Download and send by fax

 

postpowania podatkowe en 1

 

publikacje en 1

 

konsultant en 1

 

Worth knowing

artykul-46Documentation of transfer pricingIn keeping tax documentation regarding transfer pricing, it is required to carry out important but difficult tasks that result from modern ... ( read more )
artykul-49Power of attorney Every entity, so a natural person, a legal entity, or an organizational unit without legal personality, can act through their representative. In ... ( read more )
artykul-48Penal and fiscal procedureThe Penal and Fiscal Code in effect in Poland was adjusted to the norms in effect in European Union countries, which means that it expresses the ... ( read more )
artykul-47Income from undisclosed sourcesThe Act on Personal Income Tax laconically defines the term “income not covered by disclosed sources or coming from undisclosed sources”, ... ( read more )
artykul-51Income tax assessmentTax books conducted fairly and in a non-defective manner are evidence of what stems from the records contained therein. The provision of article ... ( read more )
artykul-52European union primary lawAccording to art. 91 paragraph 3 of the Constitution, if it results from the agreement (ratified by the PolishRepublic) establishing an ... ( read more )
artykul-53Special economic zone - tax reliefSpecial economic zone is administratively separate part of the territory on which it is possible to conduct economic activities on preferential ... ( read more )
artykul-54The principle of neutrality in vatTax on goods and services, is a value added tax, which essential feature, established in the provision of article 86 paragraph 1 of the act on ... ( read more )
Audytor-31Mirosław Bogusławski was entered into the register of auditors, maintained by the National Chamber of Statutory Auditors, under number 9796.
Audytor-32Our entity was entered onto the list of entities authorized to conduct audits of financial statements, maintained by the National Chamber of Statutory Auditors, under record number 2667.
Audytor-33 Mirosław Bogusławski was entered onto the list of tax consultants, maintained by the National Chamber of Tax Advisors, under number 07988.
We base our activity on administrative court rulings. The Central Database of Administrative Court Rulings is published on the NSA (Supreme Administrative Court of Poland) webpage NSA.