Pro forma financial information and interim financial statements

Building trust.

In connection with capital market transactions, the reliability of the available financial information is essential. Nothing causes market prices to move like loss of trust.

Financial reporting during the business year is meant to provide sound and up-to-date information – the quality of these interim statements (monthly, quarterly and half-yearly statements) has to be appropriate. Therefore, we not only offer audits of the annual financial statements, but also reviews of interim statements. A review by our experienced staff ensures that the information provided in the statements gives an accurate and reliable picture of the company’s situation and that your statements correspond to the current statutory requirements, particularly in regard to international accounting.

Pro forma financial information that was, for example, compiled due to significant company acquisitions prior to a capital market transaction has to be reviewed as well. This is the only way to ensure that it accurately represents the theoretical impact of the business transactions on the financial statements. We check whether such pro forma financial information corresponds to the underlying facts and complies with the applicable financial reporting standards and methods of the company preparing the statements, and we provide a certificate for the result of this review.

Whether within the framework of a review or a full audit, we:

• review your monthly, quarterly or semi-annual statements;
• review your pro forma financial information; or
• help you prepare such statements.