Legal audit Statutory auditor:
- Audit of capital contributions
- Audit conducted for transformation
- Capital increase and decrease report.
- Certificates of conformity Audit of start-ups,
Contractual audit:
- Full accounting and financial audit
- Audit conducted according IFRS.
- Acquisition audit for business takeover / Due Diligence
- Companies or securities assessment audit Audit of procedures and internal control
Interconnection audit cost:
- Audit of restitution reports presented by operators on behalf of regulators (INTT, ART, ARCEP… etc.)
- Audit and analysis of restitution reports (Voice, SMS and Data) compliance regarding decisions published by the regulators.
- Audit and Analysis of interconnection costs catalog.
- Analysis of the financial models communicated by the regulators in order to have a good understanding of their operation:
- Identification main hypothesis on which the models are built;
- Identification cost elements retained by the regulators for financial models’ construction;
- Calculation of routing factors for each network element and each service;
- Determination of the optimum coefficient;
- Identification of the relevant elements to take into account for the determination of the cost price of the services concerned:
- Choice of distribution keys for common expenses;
- Choice of cost of capital (WACC).
- Whether or not the access network is taken into account in costs calculation.
- Whether or not advertising and marketing expenses are taken into account in costs calculation.
- Analyze of national, interurban and international connections costs:
- Links leased by FH, FO and Satellites Specialized.
- Links by FH, FO and Satellite FTTH by FO.
- Supporting operators in drafting letters challenging tariffs proposed by regulators based on the results of the interconnection cost audit.
