A merger audit is a legal requirement with the primary purpose of assessing the fairness of the ratio at which the capital shares of merging companies are exchanged.

The intervening mission of the transformation auditor is when the shareholders or partners decide to adopt the statutes of a joint-stock company (SA, SAS, SCA) or when a limited liability company changes the status.

The capital contribution audit for SAS and SARL companies required by legal and regulatory texts can be entrusted to a statutory auditor, like BDO. It is essential for protecting the interest of the shareholders in all monetary transactions.