Engagement
Group consolidation review
Rebuild or challenge the consolidation pack — elimination entries, intercompany matches, and foreign-currency translation — before statements go to a bank or board.
Fit for multi-entity groups
Trading companies and holding structures with several subsidiaries often need a second pair of eyes on eliminations before year-end filings or facility renewals. Transfer prices that drifted mid-year are a frequent source of unmatched balances.
Scope
We start from subsidiary trial balances, rebuild the elimination worksheet, and list unmatched intercompany receivables and payables. Foreign-currency ledgers are reviewed for consistent rates and translation reserves where IFRS or group policy requires them.
Boundary
This review supports management’s consolidation; it is not a full statutory audit of each subsidiary unless those audits are separately engaged.