Audit and Certification Services

Services d'Audit et Certification

At Cabinet Doh Leslie, we offer comprehensive Audit and Certification Services to ensure your business meets legal, financial, and operational requirements. We combine precision, integrity, and deep industry expertise to help you maintain compliance, transparency, and stakeholder confidence.

Our services include Statutory Audits (Commissariat aux Comptes), Special Assignments (Missions Spéciales), and Acquisition Audits (Audit d’Acquisition / Commissaire aux Apports). We operate in full compliance with OHADA standards, helping your business stay on the right side of the law

Commissariat aux Comptes (Statutory Audit)

Who Needs a Statutory Audit?

Sociétés Anonymes (SA) – Public Limited Companies.

SARLs (Limited Liability Companies) that meet two of the following criteria:

Annual turnover exceeds 250 million CFA Francs.
Total assets exceed 125 million CFA Francs.
More than 50 employees.

Companies in regulated industries (banks, insurance, etc.).

Companies that are part of a corporate group or receive public funds.

What is a Statutory Audit?

A Statutory Audit is a mandatory, independent examination of your company’s financial statements by a Commissaire aux Comptes (Statutory Auditor). This audit ensures that your financial records present a true and fair view of the company's financial position and comply with OHADA regulations and accounting standards.

Our Approach

Initial Planning: We work with your management to understand your business and key risks.

Fieldwork and Testing: Conduct thorough checks on financial records, internal controls, and compliance processes.

Report Delivery: Provide a detailed audit report that identifies any discrepancies, risks, or recommendations.

Follow-Up: Offer guidance on implementing improvements or addressing findings.

Commissariat aux Audit d’Acquisition / Commissaire aux Apports (Acquisition Audit)

What is an Acquisition Audit?

An Acquisition Audit, also known as Commissaire aux Apports, involves verifying the value of assets contributed during company formation, mergers, or acquisitions. This service ensures transparency, accuracy, and fairness in the valuation process.

Our Role

Valuation Review: Independently assess the value of contributed assets.

Report Certification: Certify the accuracy and fairness of the valuation.

Regulatory Compliance: Ensure compliance with OHADA laws and company statutes

When is an Acquisition Audit Required?

When forming a Société Anonyme (SA) or a large SARL with contributions in kind (assets instead of cash).

During mergers, acquisitions, or capital increases involving asset contributions.

Missions Spéciales (Special Assignments)

Types of Special Assignments

Fraud Investigation: Detect and investigate fraudulent activities within your organization.

Internal Control Assessment: Evaluate the effectiveness of your internal controls.

Regulatory Compliance Review: Ensure your business adheres to legal and industry regulations.

What are Special Audit Assignments?

Special Assignments go beyond regular audits to address specific concerns or challenges faced by your company. These may include fraud investigations, compliance checks, or process reviews.

Benefits to You

Targeted Solutions: Address specific business issues with precision.
Enhanced Security: Safeguard your business against fraud or non-compliance.
Operational Efficiency: Improve processes and internal controls.

Why Choose Cabinet Doh Leslie?

Expertise: Our team of certified auditors brings deep knowledge of OHADA laws and industry standards.

Precision and Integrity: We ensure accuracy, fairness, and transparency in every audit and certification.

Client-Focused: Tailored solutions to meet your unique business needs.

Trust and Confidence: Strengthen your business credibility and compliance.

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