Auditor's report

In many cases, when two legal entities want to merge with each other or a legal entity wants to split up, one or more auditor's reports are required. In such a statement, an auditor should express an opinion on whether the figures underlying the merger or demerger are correct.

If, at the formation of an NV, the shares are paid up other than in cash or shares are issued with a contribution in kind after incorporation, a contribution description must be drawn up. In it, the founders and directors respectively declare what is contributed and its value. An auditor must then certify that these figures are correct.
Until 1 October 2012, this requirement also applied to the BV.

For more information on when an auditor's report is or is not required, please contact us. We will be happy to help you.