Opinion on financial statements
We issue the opinion required by law on the fairness of your figures, backed by audit procedures planned under International Standards on Auditing, not a superficial last-minute review.
Audit · Statutory Audit
Statutory Audit
Statutory oversight exercised as an ally of management, not as its adversary.
Statutory Audit
A statutory auditor who only signs off is no use to anyone
For decades, Colombian legislation has consolidated a model of prior oversight that independently assesses the fairness of the figures in the financial statements and the adequacy of internal control systems. Most companies are required to have one.
The question is not whether you need a statutory auditor: it's what kind of statutory auditor you need. Our team takes on the engagement with a constructive outlook, pointing out opportunities for improvement whenever circumstances allow, without ever falling short of the reporting duty the law imposes.
With partners and supervisors of 15 to 20 years of experience working directly on your account, you get the rigor of a large firm with the closeness of an ally who answers the phone.
Talk to a specialistWhat we do for you
Evaluation of the internal control system
We verify whether your controls are truly effective at preventing or detecting risks of error and fraud, and we deliver concrete recommendations to close any gaps we find.
Compliance with legal and bylaw provisions
We review whether management's actions align with the bylaws, the decisions of the shareholders' meeting, and the law, including the proper keeping of books and minutes.
Certifications and special opinions
We issue the certifications required by banks, regulatory bodies, tenders, and counterparties, backed by the signature of a statutory auditor who stands behind what is certified.
Support before regulatory authorities
When the Superintendency of Companies (SuperSociedades), the superintendency for your sector, or the DIAN (Colombia's national tax and customs authority) requires information, statutory audit is the first line of response. We're there.
Reports to the shareholders' meeting and the board
We translate technical findings into language your governing body can actually use to make decisions, not a document nobody reads.
PGA · CLA Brasil Strategic Alliance
Expanded capabilities through the alliance
When statutory audit detects a warning sign, the alliance with CLA Brasil puts at your disposal the capabilities to investigate it thoroughly:
Forensic services
Specialized investigation when a finding suggests fraud or irregularity, with admissible evidence.
Computer forensics
Preservation and analysis of digital evidence, when the trail lies in the systems rather than on paper.
Enterprise risk
Comprehensive assessment of the internal control system using international methodologies.
Let's talk about your company
Tell us about your specific situation. A partner or senior supervisor — not a rotating team — will analyze your case and propose the scope you actually need.
Talk to a specialist