A matter of perspective.

Appraisals and special audits.

• Preparation and auditing of enterprise value appraisals
• Other asset reports
• Statutory impairment tests and certificates
• Review and optimisation of internal control systems
• Review and implementation of risk management and monitoring systems
• Statutory special audits
  - Start-up audits
  - Conversion and merger audits
• International accounting
• Due diligence audits
• Other statutory special audits
  - Preparation of financial statements pursuant to IFRS and US-GAAP
  - Conversion of national accounting systems to IFRS and US-GAAP