Our businesses:

Over 50% of GVA’s activity consists of audits for numerous SME/SMIs, intermediate-sized enterprises (ETI), associations and listed companies.

Your needs in:

For a high quality of service

Today, more than ever, the work of statutory auditors requires greater integration and the anticipation of many changes.


For our auditors, these missions involve thorough monitoring of the services rendered. Once hired to perform this statutory task, GVA is committed to issue an opinion based on the risk assessment, the quality of internal controls, and validation of the accounting data and financial information submitted.


In acknowledgement of the challenges and issues specific to each sector, GVA has developed sector-specific skills honed for the industrial, financial, distribution, service, new technology, environment, social and humanitarian sectors…

When performing capital increases or in mergers, demergers and spin-offs, GVA accompanies you with all the legal duties required for statutory merger and share audits. The role of the shares auditor is to appraise:
The value of contributions to ensure they are not overvalued
– The specific benefits to be gained from such operations.

The auditor’s mission is guided by standards that define both the nature of the procedures to be implemented, the report format to be issued and the deadlines.



  • Obtain and analyse all the legal and financial documentation related to the operation
  • Appraise the value of contributions as well as the specific benefits during such operations
  • Check that the relative valuesassigned to the shares or stakes in the companies involved in the transaction are relevant and that the exchange ratio is fair.

Our missions

  • Share auditor
  • Merger auditor
  • Specific benefits auditor
  • Assets and liabilities auditor

Receive independent appraisal opinions

In the context of market transactions or in private transactions, an independent expert can give you transparent and factual advice on financial appraisals or transactions.
GVA auditors have expert knowledge of different appraisal methods (financial and accounting transactions, IFRS, …). They undertake this professional task on the basis of risk assessment, internal quality control and validation of the accounting data and financial information submitted.


  • Independent expertise in merger situations
  • Independent expertise for evaluating unlisted shares held by mutual funds for employee savings
  • Appraisal of fair value of assets pursuant to IFRS standards on accounting for business groups and impairment of long-term assets
  • Evaluation of subsidiary activities or isolated assets in preparation for divestitures and internal restructuring, in accordance with applicable tax issues
  • Evaluation for the preparation of corporate merger transactions.
  • Evaluation of capital financial instruments particularly in the context of implementing management packages or staff incentive plans (options, share subscription warrants, management package)

These audit missions are designed to improve your internal control and optimise the quality of your accounting and financial procedures. GVA helps you to secure the reliability and accuracy of your financial information, preventing and managing your business risks and strengthening the bonds of trust with your partners.



  • Auditing business plans, financing plan, dashboard reports
  • Organisational audit, implementation of internal controls
  • Managing the risks associated with information systems
  • Controlling IT costs
  • Protecting access to sensitive information
  • Improving operating practices between different departments
  • Ensuring business continuity
  • Securing systems in line with industry laws and regulations



Les valeurs essentielles de GVA
vous accompagnent dans votre développement,
à travers ses 2 réseaux.