MORISON Köln AG

Analysing share capital increaseForm change auditing (mergers, spin-offs, form changes)

Audits according to the transformation act apply to any junction and fragmentation of business divisions you can think of. In particular, these are mergers, splits, spin-offs, transformation as well as the transfer of assets.

The most common nature of examination is the examination in the context of a merger of two firms. Subject of this inspection basically is the contract that has been agreed upon by both firms. The auditor examines this contract on integrity, correctness of its data as well as appropriateness of payments.

Within the inspection of such cases we examine the legal requirements on observance and the payments and transfers on appropriateness. As our professional principles necessitate we illustrate the transformation process and assess the appropriateness of the transfer ratio in an external report.