What is the difference between a statutory audit and a contractual audit?

A statutory audit is required by law, whereas a contractual audit is voluntary and initiated by the company or its partners.

When should you commission a contractual audit?

Before an acquisition or an equity investment (due diligence), during a fundraising, at the request of a bank or a partner, or to take stock of your internal control or the performance of a contract.

Does a contractual audit report carry the weight of a certification?

No. It sets out our findings and recommendations on the scope defined with you. It does not replace the statutory certification of the accounts where this is required.

Can you carry out a contractual audit if you are already our statutory auditor?

It depends on the engagement. Before accepting it, we check that it remains compatible with our independence as statutory auditor and let you know.

Independent assurance for your projects

An audit on request, to shed light on a transaction or meet your partners’ expectations.

Contractual audit

Accura Advisory carries out tailored contractual audit engagements in response to your specific needs, whether internal or driven by your partners: acquisition reviews, compliance audits, performance reviews or due diligence.

Unlike a statutory audit, this engagement is carried out at the company’s request, with no regulatory obligation. We take an objective, technical approach that sheds light on your decisions (acquisitions, quality reviews or business combinations) with rigorous, tailored and independent expertise.

A flexible engagement, tailored to your project

Together we define the terms of reference and the scope of the engagement: review of contractual compliance, profitability analysis, risk assessment or operational review. Our work uses suitable methods: targeted interviews, functional tests and quantitative analysis. You receive a precise report, with practical recommendations to secure the transaction, optimise performance or identify areas for improvement. This flexibility makes the contractual audit a relevant tool to structure your high-stakes decisions.

Targeted contractual review
Financial performance analysis
Risk identification and assessment
Operational recommendations

An independent perspective that serves your decisions

Whether you are preparing an acquisition, a fundraising or a reorganisation, we define the exact scope of the audit with you. Our findings are presented clearly and in order of priority, with concrete recommendations to secure your decisions and reassure your partners.

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A structured approach for a reliable, actionable contractual audit

Scoping phase
Data collection and analysis
Carrying out the tests
Structured report

Our methodology rests on four key steps, built around your objectives. The engagement begins with a scoping phase, in which we precisely define the scope, the issues at stake, the timetable and the expected deliverables. We continue with data collection and analysis, including targeted interviews, review of contractual documents and use of the available financial or operational data. This phase prepares a solid engagement, aligned with your concrete issues.

Next, we move on to carrying out the tests: checking compliance, analysing costs and processes, and verifying the reliability of the data reviewed. This field analysis lets us detect variances, qualify risks and identify levers for optimisation. Finally, we summarise our work in a structured report, presented at a clear and professional debriefing. This approach delivers an objective, actionable contractual audit suited to your decisions, while meeting the requirements of independence and confidentiality.

Your questions

Answers to the questions our clients ask us most often. Another question? Contact us.

A statutory audit is required by law, whereas a contractual audit is voluntary and initiated by the company or its partners.
Before an acquisition or an equity investment (due diligence), during a fundraising, at the request of a bank or a partner, or to take stock of your internal control or the performance of a contract.
No. It sets out our findings and recommendations on the scope defined with you. It does not replace the statutory certification of the accounts where this is required.
It depends on the engagement. Before accepting it, we check that it remains compatible with our independence as statutory auditor and let you know.

Our specialised audit services

Audit

Let’s talk about your project

A project, a question? Let’s talk.

We meet businesses for an initial professional discussion to better understand their needs.An initial discussion to understand your needs.

Get in touch Contact +212 6 01 52 11 52

Reception area at the ACCURA ADVISORY office in Marrakech